Tariff Lookup: Taiwan Import Tariff Rates, Tariff Schedule, and CCC Commodity Codes

30-Second Quick Guide: How to Look Up Taiwan Import Duties

Tariff lookup follows a fixed sequence—first determine the CCC commodity code based on the material, function, and intended use; then identify the applicable tariff rate column; and finally calculate customs duty and business tax using the customs value. A customs value ≤ NT$2,000 may qualify for exemption, but once the threshold is exceeded, the entire amount is taxable, not merely the excess. The exemption is also lost after more than 6 exempt importations within a six-month period.

Sources: Customs Administration, Ministry of Finance; Customs-Port-Trade Single Window; and International Trade Administration, Ministry of Economic Affairs (see “Legal Basis and Official Sources” below).

How Do You Read Taiwan's Import Tariff Schedule? Confirm the CCC Code First

CCC Code (full name: Standard Classification of Commodities of the Republic of China) is Taiwan's 11-digit commodity code for classifying imported and exported goods. After confirming the code, the actual customs duty must still be determined according to origin, the applicable tariff rate column, and preferential agreements. A broad product category cannot be treated as having a fixed rate.

This page addresses only how to look up tariff rates and calculate taxes after identifying the commodity code. The 11-digit structure, classification rules, and code-lookup procedure are explained in Complete Guide to CCC code; to identify possible commodity codes immediately, use the HowBridge 12,000+ Tariff Lookup Tool.

Why Look Up Customs Duties? Consequences of Failing to Check

For consolidated shipments to Taiwan from Taobao, Pinduoduo, or 1688, a customs value of no more than NT$2,000 may qualify for exemption. If the threshold is exceeded, import duty and business tax are payable. Failure to verify the rate before placing an order may result in:

Therefore, checking the CCC code and tariff rate before arranging consolidated shipping and including taxes and fees in procurement costs are fundamental import practices.

How Are Taiwan Customs Duties Calculated? 3 Core Formulas

Customs Value

Customs value = price of goods + international freight + insurance

Under Article 29 of the Customs Act, the calculation is based on the “transaction value,” meaning the price actually paid or payable. Freight and insurance to the port of importation, as well as commissions, handling charges, royalties, and other costs borne by the buyer, must also be included in the customs value.

Import Duty (Goods Subject to Ad Valorem Duty)

Ad valorem duty = customs value × customs duty rate

Most ordinary goods are subject to ad valorem duty. Specific duty is assessed according to quantity or weight, while compound duty is calculated under the applicable tariff provisions. First confirm the CCC commodity code, origin, and applicable tariff rate column.

Business Tax (VAT)

Business tax = (customs value + customs duty + applicable other taxes) × 5%

Under Article 20 of the Value-added and Non-value-added Business Tax Act (加值型及非加值型營業稅法), any applicable commodity tax, tobacco and alcohol tax, or tobacco health and welfare surcharge must first be added to the tax base before multiplying it by 5%.

Complete Tax and Fee Calculation Examples

Illustrative calculation only: Assume a pair of shoes has been confirmed as subject to 7.5% customs duty

  • Price of goods: RMB 580 ≈ NT$2,610 (exchange rate 4.5)
  • International freight: NT$300 (air freight, 1 kilogram)
  • Insurance: NT$0 (no declared-value insurance)
  • Assumed customs duty rate applicable to the CCC commodity code determined by Customs: 7.5%

Calculation:

Customs value = 2,610 + 300 = NT$2,910Import duty = 2,910 × 7.5% = NT$218Business tax = (2,910 + 218) × 5% = NT$157Total taxes = 218 + 157 = NT$375

Final total cost: goods 2,610 + freight 300 + taxes 375 = NT$3,285. This is an example of the formula and does not mean that all footwear is subject to 7.5%. The actual amount remains subject to the correct CCC commodity code and Customs determination.

Example: Customs Value of NT$1,800 (Exempt)

  • Price of goods NT$1,500 + freight NT$300 = customs value NT$1,800
  • Does not exceed NT$2,000 → If the conditions for the de minimis exemption for low-value consignments are met, customs duty and business tax are exempt
  • This example assumes that no exclusions apply for tobacco, alcohol, agricultural products subject to tariff quotas, frequent importation, or other circumstances. Taxes = NT$0

Reminder: The de minimis exemption for low-value consignments is subject to current conditions. If the same taxpayer has more than 6 low-value consignments released under the exemption in any six-month period, the exemption no longer applies. Goods in the same consignment may not be split into separate declarations to circumvent the rules.

How Do You Look Up a CCC Commodity Code and Applicable Tariff Rate Column?

1Prepare a complete product description: Include the material, function, intended use, composition, processing method, dimensions, and specifications. Avoid using only broad categories such as “shoes,” “parts,” or “food.”

2Search for possible CCC commodity codes: Use the product name or the known first 6 digits of the HS code to narrow the scope, but do not treat the first result as a Customs determination.

3Verify the information in the official system: Review the commodity-code description, interpretative rules, import regulations, and rates in Columns 1/2/3, then determine the applicable column according to origin and preferential agreements.

4Confirm high-risk cases in advance: If multiple codes could apply, the value is high, or inspection or licensing requirements are involved, first consult Customs or a professional customs broker.

For an explanation of each part of the 11-digit code and the classification rules, see the Complete CCC Code Guide; the remainder of this page focuses on tariff rates, taxes, and fees.

Free Lookup Tool Covering 12,000+ Tariff Items

You do not need to memorise the CCC code first. HowBridge provides a free tariff lookup system covering 12,000+ tariff items, allowing you to narrow the possible results through the following methods:

Search results are a starting point for classification, not an advance Customs ruling. If several possible codes cover similar compositions, materials, or uses, compare them against the official tariff schedule, import regulations, and tariff rate columns on the Customs-Port-Trade Single Window. For high-risk or high-value goods, consult Customs or a professional customs broker in advance.

Try it now:Go to the Tariff Lookup Tool →

What Information Should You Prepare When Looking Up Taxes for 10 Major Product Categories?

A broad product category can only help narrow the search. It cannot serve directly as the declaration code or a fixed tariff rate. Before searching, prepare the product's material, function, intended use, composition, and specifications:

Product CategoryDetails to Confirm for ClassificationPotential ChaptersCommon Import Regulations
3C Electronics and PartsComplete product name, function, and whether it contains wireless functionality/a battery84、85NCC, BSMI, or battery-transport regulations
Toys and BooksIntended age group, material, and whether it has electronic functions49、95Toy inspection or commodity-labelling requirements
Cosmetics and Skincare ProductsIngredients, dosage form, intended use, and volume33TFDA and cosmetics-related regulations
Household Electrical AppliancesPrimary function, power rating, voltage, and component composition84、85BSMI; some items may also be subject to commodity tax
Hardware and ToolsMaterial, whether manually or electrically powered, and primary use82、84、85Power tools may be subject to BSMI requirements
Clothing and TextilesFibre composition, knitted/woven construction, gender or age group, and style61、62Commodity labelling and origin information
FootwearMaterials of the upper and sole, and intended use64Commodity labelling
General Food ProductsIngredients, processing method, packaging, and weight16–22TFDA, animal or plant quarantine, or Chinese-language labelling
Health Foods/Tablets and CapsulesIngredients, dosage form, intended use, and quantity21、30, etc.Food or pharmaceutical classification and personal-use quantity regulations
Jewellery and WatchesMaterial, movement, and whether gemstones are set71、91Requirements concerning precious metals, materials from endangered species, and similar matters

Note: A chapter can only narrow the scope; it cannot directly serve as the declaration code or tariff rate. Use the Tariff Lookup Toolto identify possible commodity codes, then rely on the Customs-Port-Trade Single Window or the Customs determination.

ECFA Early Harvest List and Proof of Origin (Saving Customs Duty on Imports from China)

Goods imported from China that fall within the “Early Harvest List” under the Economic Cooperation Framework Agreement (ECFA), covering certain textiles, machinery parts, chemical raw materials, petrochemical products, and agricultural and fishery products, may qualify for 0% or reduced preferential customs duty instead of the general rates shown above. However, this preference does not apply automatically. At the time of declaration, the importer must submit the dedicated ECFA proof of origin, which differs from an ordinary CO. The preferential rate applies only after verification and acceptance by Taiwan Customs.

4 Key Points for Obtaining ECFA Preferential Customs Duty with the Certificate of Origin

  • First confirm that the goods are on the Early Harvest List: Compare the CCC/HS Code against the ECFA Early Harvest List. Goods not on the list remain subject to the general rate. Use the Customs Administration's 2026 Taiwan-to-China/China-to-Taiwan comparison table, which has been updated in response to China's 2026 tariff adjustments.
  • The ECFA certificate of origin must be obtained by the Chinese exporter: Ask the supplier to apply to an authorised issuing institution in mainland China, and confirm the certificate format, issued information, and validity before shipment.
  • The product description and HS Code must be consistent: The product description and HS Code on the ECFA certificate of origin must match the import declaration and commercial invoice. Otherwise, Customs will not apply the preference and may request supplementary documentation.
  • False declarations are punishable: Falsely declaring origin or other information is subject to the Customs Anti-Smuggling Act (海關緝私條例) and may result in recovery of unpaid taxes and penalties, outweighing any potential benefit.

For details, see:Complete Guide to the ECFA Early Harvest List and Certificate of Origin; for rules of origin concerning origin determination, transshipment, and triangular trade, see Taiwan Import Rules of Origin and Transshipment Guide.

5 Common Misconceptions

1. “The exemption threshold is USD$200, not NT$2,000”

This is a common misconception. Taiwan's personal-import exemption threshold is NT$2,000 in New Taiwan dollars, not USD$200. USD$200 ≈ NT$6,400, which substantially exceeds the threshold.

2. “Freight is not included in the customs value”

Incorrect. International freight, meaning freight from China to Taiwan, must be included in the customs value. Reducing freight costs can therefore indirectly reduce taxes.

3. “Customs assesses tax based on the merchant's quoted price”

Not necessarily. The Customs Act Articles 29~35 prescribe 6 valuation methods and their order of application: ① transaction value (§29, first priority) → ② transaction value of identical goods (§31) → ③ transaction value of similar goods (§32) → ④ deductive value based on the domestic selling price (§33) → ⑤ computed value (§34) → ⑥ reasonable means (§35). If Customs has reasonable doubts about an invoice's authenticity, such as a declaration of RMB 200 for a designer handbag, it may reassess the value using a subsequent method. Providing proper invoices or proof of purchase can help prevent overvaluation.

4. “Free samples are not taxable”

“Free” does not mean that the customs value is zero. If there is no transaction value, Customs will still determine the value using the statutory valuation sequence under the Customs Act. Whether the goods qualify as samples or under another exemption must be determined case by case according to their nature and the statutory conditions.

5. “The exemption threshold accumulates across multiple importations in one year”

The exemption threshold applies “per consignment” and cannot be accumulated or offset. Moreover, if the same recipient has more than 6 exempt releases in a six-month period (January–June/July–December), this constitutes “frequent importation.” Beginning with the 7th importation, the exemption does not apply and the entire consignment is taxable under Article 12 of the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels. Its superior statutory authority is Article 49 of the Customs Act, which provides that the exemption does not apply to frequent importation.

Key Points on the 2026 Personal-Import Exemption

  • Exemption threshold: A customs value consisting of goods + international freight + insurance that is ≤ NT$2,000 is exempt from customs duty, business tax, and commodity tax, except for tobacco, alcohol, and agricultural products subject to tariff quotas. If the customs value exceeds NT$2,000, the entire amount is taxable; there is no concession under which only the excess is taxed.
  • Frequent-importation restriction: If the same recipient has more than 6 exempt releases in a six-month period (January–June / July–December), this constitutes “frequent importation.” Beginning with the 7th importation, the entire consignment is taxable and the exemption no longer applies.
  • Legal basis: Article 49 of the Customs Act, which authorises the Ministry of Finance to announce the threshold; Article 11 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments; and Article 7 and Article 12 of the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels.
  • Current 2026 threshold: The NT$2,000 customs-value threshold remained applicable when verified on 2026-07-20. The latest regulations and Customs announcements should still be checked before filing a declaration.

Key 2026 Changes to Taiwan's Import Rules (Essential for Online Purchases and Consolidated Shipping)

Beginning in 2026 (ROC year 115), several rules governing cross-border online purchases and express imports have changed. The following 4 changes are the most relevant to personal imports and have been verified against official announcements (last verified 2026-07-20):

① Beginning March 1: Full Implementation of “Advance Confirmation of Customs-Clearance Authorisation” for Real-Name Authenticated Online Authorisation

The Ministry of Finance amended Article 12, 17, and 29 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments and Article 12, 18, and 32 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments. Beginning 2026-03-01, all simplified declarations for personal express imports using real-name authenticated online authorisation are subject to “advance confirmation of customs-clearance authorisation”. The customs broker first sends the consignment information through the EZ Way App. Customs will accept the subsequent declaration only after the recipient confirms that the information matches the actual purchase and completes the online authorisation.

  • Impact on online shoppers: Watch for EZ Way notifications after placing an order and confirm them promptly. If confirmation of authorisation is not completed, the parcel will be held before declaration and cannot clear Customs.
  • Purpose: To prevent declarations made under another person's name, misuse of personal information to import prohibited goods, and “ghost parcel” scams. If a notification concerns goods you did not purchase, select “Not My Goods” and reject the authorisation.

For EZ Way registration and operating instructions, see the Complete Guide to EZ Way Real-Name Authentication

② Beginning January 1: Imported Beverages with No Added Sugar May Apply for Commodity Tax Exemption

The newly added provision in Article 8, paragraph 2 of the Commodity Tax Act (貨物稅條例) took effect on 2026-01-01. Beverages for which no sugar, meaning monosaccharides or disaccharides, is added to either the ingredients or the production process are exempt from commodity tax. The importer must proactively submit a composition analysis report, production-process description, and other supporting documents issued by the original manufacturer to Customs at the place of importation for review. Without these documents, the general beverage tax rate will continue to apply. Pure natural fruit and vegetable juices are already covered by separate exemption provisions.

③ Beginning March 1: Goods Subject to Special Customs Duties or Import-Relief Measures May Not Use Simplified Express Declaration

The same amendments to the express-clearance regulations added a provision to Article 12: Goods subject to special customs duties, such as anti-dumping duties, countervailing duties, or retaliatory tariffs, and goods subject to import-relief measures imposed by the Ministry of Economic Affairs under the Foreign Trade Act must be cleared using a general import/export declaration. Simplified express declaration may not be used, preventing tax evasion through the simplified process.

④ ECFA Early Harvest List Comparison Table Updated to the 2026 Edition

In response to China's 2026 tariff adjustments, the Customs Administration has published the ECFA Taiwan-to-China/China-to-Taiwan comparison table (2026 edition), available for download under “Information/Downloads” on its official website. When applying for the ECFA certificate of origin or comparing commodity codes against the Early Harvest List, use the latest annual edition to avoid losing eligibility for preferential rates due to commodity-code revisions.

Additional Reminder: Customs Is Strengthening Inspections of False Declarations in 2026

Beginning in 2026, the Customs Administration is continuing to use big-data risk analysis to strengthen inspections of violations such as underdeclaring high-value goods, falsely declaring product descriptions, and evading quarantine requirements. Domestic customs brokers working with noncompliant overseas consolidation operators may face suspension or revocation of their customs-broker licences. Selecting a consolidation operator that files compliant declarations and declaring goods truthfully are fundamental to avoiding Customs holds, destruction, additional tax assessments, and penalties.

Import Taxes and Fees Other Than Customs Duty

Business Tax (VAT) 5%

Taxable imported goods that do not qualify for an exemption are generally subject to 5% business tax collected by Customs. The tax base is “customs value + customs duty + applicable commodity tax, tobacco and alcohol tax, or tobacco health and welfare surcharge.”

Commodity Tax (Specific Goods)

Commodity tax applies only to items enumerated in the Commodity Tax Act, such as rubber tyres, cement, beverages, flat glass, oil and gas products, electrical appliances, and vehicles. It does not apply to every household appliance, nor does a higher cosmetics price cause commodity tax to apply. Tobacco and alcohol are governed separately by the Tobacco and Alcohol Tax Act. Beginning 2026-01-01, beverages with no added sugar, meaning monosaccharides or disaccharides, may qualify for commodity tax exemption upon submission of supporting documents (Article 8, paragraph 2 of the Commodity Tax Act).

How Is the Trade Promotion Service Fee (0.04%) Calculated? Amounts Not Exceeding NT$100 Are Waived

The Trade Promotion Service Fee is collected by Customs under Article 21 of the Foreign Trade Act (貿易法) and is calculated as customs value × 0.04% (4 per ten thousand). Under the current waiver provisions, amounts payable or additionally payable that do not exceed 100 New Taiwan dollars are waived.

Trade Promotion Service Fee

Trade Promotion Service Fee = customs value × 0.04% (amounts payable or additionally payable that do not exceed NT$100 are waived)

Example: Nearly All Ordinary Consolidated Parcels Qualify for the Waiver

  • Customs value NT$10,000 → Trade Promotion Service Fee = 10,000 × 0.04% = NT$4 → Does not exceed 100 New Taiwan dollars, so it is waived.
  • For the calculated fee to reach NT$100, the customs value must reach NT$250,000 (100 ÷ 0.04%).

In summary: Trade Promotion Service Fee = customs value × 0.04%. If the calculated amount does not exceed NT$100, it falls within the waiver. At a customs value of NT$250,000, the fee is exactly NT$100 and is therefore also waived under the “does not exceed” rule.

Legal basis: Article 21 of the Foreign Trade Act (statutory ceiling of 4.25 per ten thousand, or 0.0425%; current collection rate 0.04%; collected by Customs upon importation). The waiver threshold is based on the Customs Administration announcement that “Trade Promotion Service Fees payable that do not exceed 100 New Taiwan dollars are waived.” For imports, the fee is based on the CIF customs value. For calculation practice, also see “International Trade Principles: Practical Import and Export Customs Clearance and Import Tax Calculation” in Issue 408 of Trade Magazine.

Tobacco and Alcohol Tax

Imported alcoholic beverages are separately subject to tobacco and alcohol tax under the Tobacco and Alcohol Tax Act (菸酒稅法): NT$26 per litre of beer; NT$7 per litre for each degree of alcohol content in wine and other brewed alcoholic beverages; NT$2.5 per litre for each degree of alcohol content in whisky and other distilled alcoholic beverages; and NT$9 per litre of cooking alcoholic beverages. Consolidated-shipping customers should note that alcohol imports must comply with the relevant regulations and quotas.

For complete tax rules and calculations, see the Complete Guide to Taiwan Customs Declarations.

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Legal Basis and Official Information

The tariff rates, CCC code information, and rules on this page are compiled from the following current laws, regulations, and official government information, last verified on 2026-07-20:

  • CCC code (11 digits), tariff rate columns, and HS classification interpretative rulesCustoms Import Tariff (海關進口稅則)(General Rules and Interpretative Rules 1–6; rates are divided into 3 columns: Column 1 for WTO/reciprocal countries, Column 2 for specific goods from LDC/FTA partners, and Column 3 for others)—Customs Administration, Ministry of Finance.
  • NT$2,000 exemption threshold, customs value, and valuation methodsCustoms ActArticle 49, authorising the Ministry of Finance to announce the exemption threshold and excluding frequent importation; and Article 29~35, prescribing 6 customs-valuation methods—Customs Administration, Ministry of Finance.
  • Low-value express-consignment categories (≤NT$2,000 exempt/NT$2,001–50,000 taxable/over NT$50,000 high-value)Regulations Governing Customs Clearance Procedures for Air Express ConsignmentsArticle 11, and Article 11 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments—Customs Administration, Ministry of Finance.
  • De minimis exemption for low-value postal parcels and frequent-importation restrictionsRegulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels; express consignments are separately governed by the air/maritime express-consignment clearance regulations—Customs Administration, Ministry of Finance.
  • Business tax 5%Value-added and Non-value-added Business Tax ActArticle 10 and 20 (the import tax base is “customs value + customs duty + commodity tax/tobacco and alcohol tax”)—Ministry of Finance.
  • Commodity tax and tobacco and alcohol taxTobacco and Alcohol Tax ActArticle 8 (NT$26 per litre of beer; NT$7 per litre for each degree of alcohol content in other brewed alcoholic beverages; NT$2.5 per litre for each degree of alcohol content in distilled alcoholic beverages; and NT$9 per litre of cooking alcoholic beverages). Commodity tax is governed by the Commodity Tax Act—Ministry of Finance.
  • Trade Promotion Service Fee 0.04%Foreign Trade ActArticle 21 (statutory ceiling of 4.25 per ten thousand=0.0425%; current collection rate 0.04%; collected by Customs)—International Trade Administration, Ministry of Economic Affairs.
  • Exchange rate applicable to customs declarations:Announced for each ten-day period; official conversion is based on the announced rate applicable during the declaration period—Customs Administration, Ministry of Finance (GC331 on the Customs-Port-Trade Single Window).
  • Advance confirmation of customs-clearance authorisation (fully implemented 2026-03-01)Regulations Governing Customs Clearance Procedures for Air Express ConsignmentsArticle 12, 17, and 29, and Article 12, 18, and 32 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments (amended and promulgated by the Ministry of Finance on 2026-02-23)—simplified declarations for personal imports using real-name authenticated online authorisation require advance confirmation of customs-clearance authorisation through EZ Way.
  • Commodity tax exemption for beverages with no added sugar (effective 2026-01-01)Commodity Tax ActArticle 8, paragraph 2; importers must submit a composition analysis report and production-process description issued by the original manufacturer to Customs at the place of importation—Ministry of Finance.

Further reading on practical classification under the HS interpretative rules: Issues 107、103、97 of the Customs Association Journal, published by the Customs Association of the Republic of China, contain in-depth analyses of the Interpretative Rules of the Customs Import Tariff.

Official lookup and calculation resources: Customs Administration, Ministry of FinanceCustoms-Port-Trade Single Window (tariff/GC331 exchange-rate lookup)International Trade Administration, Ministry of Economic Affairs ; for Chinese-language fuzzy tariff searches, use the HowBridge 12,000+ Tariff Lookup Tool.

Frequently Asked Questions About Taiwan Customs Duties

What is the maximum exempt amount for one order?
If the conditions for the de minimis exemption for low-value consignments are met, a customs value not exceeding NT$2,000 is exempt from customs duty, business tax, and commodity tax. The exemption does not apply to tobacco, alcohol, agricultural products subject to tariff quotas, frequent importation, and certain other circumstances. If the customs value exceeds the threshold, tax is calculated on the entire tax base, not merely the portion exceeding NT$2,000.
What should I do if I cannot find the corresponding CCC code?
There are three methods: ① Enter the Chinese product name in HowBridge's tariff lookup tool for a fuzzy search; ② check the product packaging for an HS code, whose international first 6 digits are the same as the first 6 digits of CCC; ③ contact HowBridge customer service and provide product photographs and the intended use for assistance with comparison.
How are multiple orders combined for tax assessment?
Goods in the same import consignment are assessed according to that consignment's declared information and customs value. Goods from the same consignment may not be split into separate declarations to avoid tax. The de minimis exemption for low-value consignments is also subject to a six-month import-frequency limit. Whether shipments are treated as combined and how tax is assessed remain subject to Customs inspection and determination.
What should I do if I disagree with the tariff classification or customs value determined by Customs?
You may apply for review under the Customs Act. In principle, the statutory period is within 30 days from the day following service of the duty payment certificate. Supporting documents should include the tax notice, invoice, proof of payment and freight, product specifications or photographs, and specific grounds for the application. The applicable procedure and deadline remain subject to the information stated on the tax notice and the latest instructions from the competent Customs office.
How do I confirm the currently applicable customs duty rate?
First use the tariff lookup tool to identify possible CCC commodity codes, then verify the current tariff schedule, tariff rate column, import regulations, and effective-date information through the Customs-Port-Trade Single Window. To compare historical changes, consult the legislative history, previous tariff amendments, or the competent Customs office. Do not rely solely on outdated articles or search-result summaries.
How is the customs value converted when payment is made in RMB?
Customs converts the amount using the applicable customs declaration exchange rate, which is announced for each ten-day period and may differ from the exchange rate used for a card payment or at the time of ordering. You may enter an estimated exchange rate for preliminary calculations, but the official tax amount is based on the announced rate applicable during the declaration period. The rate can be checked through GC331 on the Customs-Port-Trade Single Window.
What is a CCC Code, and how do I look it up?
CCC code, the Standard Classification of Commodities of the Republic of China, is Taiwan's 11-digit code for classifying imported and exported goods. The first 6 digits are the same as the international HS code; digits 7–8 are Taiwan tariff subheadings; digits 9–10 are statistical codes; and digit 11 is the check digit. The actual customs duty must still be determined jointly by the precise commodity code, origin, and applicable tariff rate column. You can first use the HowBridge tariff lookup tool to identify possible codes, then verify the official information through the Customs-Port-Trade Single Window.
What is Taiwan's personal-import exemption threshold in 2026, and what restrictions apply?
If the conditions for the de minimis exemption for low-value consignments are met, a customs value not exceeding NT$2,000 is exempt from customs duty, business tax, and commodity tax. The exemption does not apply to tobacco, alcohol, agricultural products subject to tariff quotas, frequent importation, and certain other circumstances. If the threshold is exceeded, tax is not limited to the excess portion. After the same taxpayer has more than 6 low-value consignments released under the exemption in the same six-month period, subsequent low-value goods no longer qualify. The actual treatment is subject to Article 49 of the Customs Act and the applicable rules for the mode of transport.
Can imports from China qualify for duty-free treatment under ECFA? What documents are required?
Only goods included in the ECFA Early Harvest List that satisfy the rules of origin and are accompanied by a valid ECFA certificate of origin and other required documents may qualify for a preferential rate. The actual rate is not necessarily 0%. Before declaration, check the list and import regulations using the precise CCC/HS commodity code, and have the exporter obtain the certificate from an authorised issuing institution.
What new Taiwan import rules apply in 2026?
Three changes are particularly relevant to personal online purchases and consolidated shipping: ① Beginning 2026-03-01, all simplified declarations for personal express imports using real-name authenticated online authorisation are subject to “advance confirmation of customs-clearance authorisation”—the customs broker first sends the consignment information through EZ Way, and Customs accepts the declaration only after the recipient confirms the information and completes the online authorisation under the amended air/maritime express-consignment clearance regulations; ② beginning 2026-01-01, imported beverages with no added sugar, meaning monosaccharides or disaccharides, may apply to Customs for commodity tax exemption by submitting the original manufacturer's composition analysis and production-process documentation under Article 8, paragraph 2 of the Commodity Tax Act; ③ goods subject to special customs duties or import-relief measures imposed by the Ministry of Economic Affairs under the Foreign Trade Act may not use simplified express declaration and must instead use a general declaration.

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Authority references

This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,171 records). Each item links to its original source.

Reference index data version: 2026-08-16