How Much Tax Is Payable When Shipping Taobao Orders to Taiwan?
A same-shipment duty-paying value ≤ NT$2,000 is eligible for the low-value exemption only when no statutory exclusion applies. Tobacco and alcohol, tariff-quota agricultural products, and the 7th and later exempt releases by the same taxpayer in a half-year are excluded. If the threshold is exceeded, tax is assessed on the whole shipment; the applicable CCC duty rate can nevertheless be 0%.
Rules checked: 2026-08-25 ｜ Official sources: Ministry of Finance, Customs Administration, and International Trade Administration
Import duty ＝ duty-paying value × the CCC rate determined by Customs. Duty-paying value includes the goods price, freight, insurance, and any statutory additions. The category rates below are examples only, not a classification ruling. The trade promotion service fee is duty-paying value × 0.04%; it is not collected when the calculated amount is NT$100 or less, and it is not collected on a tax-exempt import.
在你的 AI 助理裡直接算
把好運器的稅費試算加進 ChatGPT 或 Claude，之後不用回到這頁，直接問就有答案——用的是本站同一套計算，不是 AI 自己猜的數字。
https://0523.tw/mcp/public
- 1設定 → 連接器 → 進階設定，開啟「開發者模式」
- 2回到連接器頁，點「建立自訂連接器」
- 3貼上上面的網址，名稱填「好運器」，不需要任何金鑰或登入
- 1設定 → 連接器 → 新增自訂連接器
- 2貼上上面的網址，不需要任何金鑰或登入
- 3回到對話，工具列會出現「好運器」
加好之後可以直接問
淘寶買 200 人民幣的衣服寄台灣，運費加稅金總共多少？ 20 公斤的箱子從深圳海運到台灣要多少錢？ 藍牙耳機的 CCC 稅則號列是什麼？進口要繳幾 % 關稅？需要 ChatGPT Plus／Pro／Team／Business／Enterprise，或 Claude Pro／Max——免費方案目前無法新增自訂連接器。所有工具唯讀免費，不會存取你的帳號資料。試算結果僅供參考，運費以入倉丈量後帳單為準、稅費以海關核定為準。
Tax-Free Threshold and Tax Calculation Rules
A same-shipment duty-paying value of NT$2,000 or less may be exempt from import duty, commodity tax and business tax. Duty-paying value includes the goods price, international freight, insurance and any additions required by law. The exemption excludes tobacco and alcohol, tariff-quota agricultural products, and frequent imports from the 7th exempt release by the same taxpayer in a half-year onward.
- Import duty ＝ duty-paying value × the CCC duty rate determined by Customs
- Commodity tax, or tobacco/alcohol tax where applicable, is calculated under the governing statute
- Business tax ＝ (duty-paying value ＋ applicable import duty ＋ commodity tax or tobacco/alcohol tax ＋ tobacco health and welfare surcharge) × 5%
- Trade promotion service fee ＝ duty-paying value × 0.04%; no collection when the amount payable is NT$100 or less, and none on a tax-exempt import
An import-duty rate may be 0%, but that does not by itself make a taxable shipment exempt from other applicable taxes.
Official summary: goods in the same import shipment with a duty-paying value of NT$2,000 or less may use the low-value exemption, except tobacco and alcohol, tariff-quota agricultural products, and persons determined to be importing frequently. The 7th exempt release in either 1/1–6/30 or 7/1–12/31 is the first excluded release, based on the customs-declaration import date and regardless of platform. Check the count through the Trade Single Window — Source: Ministry of Finance frequent-import notice.
From March 1, 2026, if an individual chooses EZ Way online authorization for an eligible simplified express import, the importer must review the goods description and declared amount and complete pre-confirmation before the customs declaration. Select “Declaration matches” only when the data are correct; if the amount or goods are wrong, or the order is not yours, select “Declaration does not match” and ask the customs broker to correct it. On August 3, 2026, the Customs Administration again clarified that online authorization and paper authorization remain parallel lawful options; EZ Way is not the only authorization method.
The Customs N5135 format contains item and sequence numbers plus CCC, net weight, quantity, duty-paying value and rate fields for each goods line; more than one type of goods must be itemized. Commercial SKUs may share one CCC only when their material, function, specifications and other classification factors lead to the same code. Goods classified differently must use separate CCC codes; one arbitrary code cannot represent the whole parcel. X2 low-value exempt shipments may omit CCC and rate, while X3 low-value taxable shipments must report an 11-digit CCC. See the official N5135 field instructions and simplified air-express declaration rules.
Common Taobao Products: Sample Calculator Inputs
The products and sample CCC codes below only illustrate calculator inputs. Duty-paying value changes with the applicable Customs exchange rate, actual weight and freight, insurance, and other statutory additions. Exemption cannot be inferred from the product name; check the price threshold, half-year count, and excluded goods:
| Taobao Product | Item Price | Sample CCC Code (Not a Ruling) | Sample Rate | Duty-Paying Value | Import Taxes | Total Landed Cost* |
|---|---|---|---|---|---|---|
| Women's Cotton Top | ¥200 | 6106.10 | 10.5% | Goods price + freight + insurance + statutory additions (current exchange rate/weight) | Check threshold and exclusions | Use the calculator above |
| Men's Athletic Shoes | ¥350 | 6404.11 | 7.5% | Goods price + freight + insurance + statutory additions (current exchange rate/weight) | Check threshold and exclusions | Use the calculator above |
| Wireless Bluetooth Earphones (Air Freight) | ¥400 | 8518.30 | 0% | Goods price + freight + insurance + statutory additions (current exchange rate/weight) | Check threshold and exclusions | Use the calculator above |
| Stainless Steel Insulated Tumbler | ¥120 | 9617.00 | 0% | Goods price + freight + insurance + statutory additions (current exchange rate/weight) | Check threshold and exclusions | Use the calculator above |
| Consolidated Parcel · Several Clothing Items, 4kg | ¥1,500 | Multiple | Classify each item | Current exchange rate, freight, insurance, and statutory additions | Check threshold, count, and goods | Use the calculator above |
* RMB prices and sample CCC codes are not Customs determinations. Duty-paying value uses the exchange rate applicable to the declaration, actual price, weight and freight, insurance, and other statutory additions. Tax also depends on the low-value threshold, frequent-import status, and excluded goods. Classify each item in a mixed parcel and use the calculator above with current data.
How Are CCC Codes and Applicable Rates Determined by Category?
| Product Category | Classification Factors | Treatment When Taxable |
|---|---|---|
| Clothing, Tops, and Dresses (Cotton/Knit) | Material, knit/woven construction, and garment type | Duty at the actual CCC rate, then applicable taxes |
| Footwear and Athletic Shoes | Upper and sole materials and intended use | Duty at the actual CCC rate, then applicable taxes |
| 3C Electronics Such as Mobile Phones, Earphones, and Computer Peripherals | Principal function, specifications, and whether it is a part | Do not assume 0%; use the actual CCC determination |
| Household Goods, Kitchenware, and Insulated Tumblers | A broad category classified by material and use | Do not assume 0%; use the actual CCC determination |
| Bags and Leather Goods | Outer-surface material, construction, and use | Duty at the actual CCC rate, then applicable taxes |
| Cosmetics and Skincare Products | Ingredients, dosage form, and intended use | Check TFDA import requirements as well as the tariff |
These are not fixed category rates. The actual CCC code, origin, applicable tariff column, and import requirements depend on the goods as imported. Use the CCC tariff search for an initial check and rely on the Customs determination.
3 Legal Ways to Reduce Tax
Check the same-shipment value, excluded goods and your half-year count. Do not split or misdescribe goods to evade tax: the count follows the taxpayer and customs-declaration import date, not the shopping platform.
Consolidation can reduce repeated freight charges, but it also raises the same-shipment duty-paying value and may remove the low-value exemption. Compare the full freight, private service charges and estimated taxes; there is no general guarantee that consolidation costs less.
Underdeclaring value, misdescribing goods, submitting a false invoice, or confirming false data is prohibited. Under Article 37 of Taiwan’s Customs Anti-Smuggling Act, a false value or false invoice may lead to a fine or confiscation of the goods; Article 44 provides for recovery of evaded tax. Keep the order, payment, freight and insurance records. If EZ Way data are wrong, select “Declaration does not match” and require correction.
Related Tools and Guides:
Full Import Tax and Fee Calculator (Including Alcohol, Dietary Supplements, and 5 Major Examples)
Search 12,000+ CCC Tariff Codes (Find Your Product's Exact Import Duty Rate)
Mainland China-to-Taiwan Consolidated Shipping Calculator (Sea Express from NT$50/kg)
Complete Guide to Taobao Consolidated Shipping to Taiwan: Process, Shipping Rates, and Import Duties
Complete Guide to EZWay Real-Name Authentication
How is customs duty calculated? Ad valorem, specific and compound duties with full formulas
Video: the three layers of import duty, commodity tax and business tax, with a commodity-tax rate reference
Frequently Asked Questions About Taxes on Taobao Shipments to Taiwan
Legal Basis and Official Sources
- Customs Act Articles 29, 39 and 49 (customs value, exchange rate and low-value exemption for the same shipment) and the Ministry of Finance notice of September 7, 2017: Customs Act, NT$2,000 threshold notice.
- Ministry of Finance “Criteria for Determining Frequent Imports” of May 26, 2017, and Taipei Customs low-value exemption FAQ of September 14, 2023: six-per-half-year order, customs-value and exception guidance.
- Customs Administration import VAT formula of July 9, 2026, and International Trade Administration trade promotion service fee guidance: VAT formula, 0.04% rate and waiver when no more than NT$100 is payable.
- Customs Administration pre-confirmation rules of February 24, 2026, and August 3, 2026 clarification of the online/paper dual track: EZ Way pre-confirmation, authorization-method guidance.
- Customs Anti-Smuggling Act Articles 37 and 44, and Keelung Customs reminder of December 23, 2025 about undervaluation and false invoices: Customs Anti-Smuggling Act, honest-declaration guidance.
Calculate Your Taxes and Start Shipping Taobao Orders to Taiwan
Estimate the shipment first, then review the Customs assessment and any separately listed brokerage, carrier or service charges. Register to receive your Shenzhen warehouse address.
Register Free and Get a Consolidation Warehouse Address