How Much Tax Is Payable When Shipping Taobao Orders to Taiwan?

⚡ In One Sentence

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: 2026-10-01 ｜ Official sources: Ministry of Finance, Customs Administration, and International Trade Administration

How is tax on a Taobao parcel calculated, and what comes first?

First check the customs value of the consignment, exclusions from the low-value exemption, and the number of exempt releases used in the half-year. A consignment not exceeding NT$2,000 is generally exempt from customs duty, commodity tax and import VAT, but tobacco, alcohol, tariff-quota agricultural goods and frequent imports are excluded. After more than 6 exempt releases in a half-year, the 7th no longer qualifies. If tax is due, apply the customs-approved CCC rate and other applicable taxes in sequence.

Verified on：2026-10-01

Ministry of Finance Tax Portal: Points to Note When Purchasing Goods from Overseas Online（2026-09-11 · Primary）
Customs Administration: Import Duty and Tax Calculation Formulas（2026-07-09 · Primary）
Value-added and Non-value-added Business Tax Act（2025-05-28 · Primary）
Soochow University Doctoral Dissertation: A Study of Cross-Border E-Commerce Taxation（2022 · Secondary）

Taiwan import cost layers: goods value, freight and insurance, customs duty and applicable taxes — The listing price is not the only basis. Customs value includes statutory additions, and Customs makes the final classification and tax decision.

How Are Taobao Import Taxes Calculated? Quick Answer

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.

Text-free layered import-tax illustration showing duty-paying value, import duty, commodity or tobacco/alcohol taxes, tobacco health and welfare surcharge, and business tax — Tax layers are determined from the declared shipment and official CCC classification; the illustration contains no embedded text.

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If I buy CNY 200 of clothing on Taobao and ship it to Taiwan, what is the total of shipping plus taxes? How much does it cost to ship a 20 kg box from Shenzhen to Taiwan by sea? What is the CCC Code for Bluetooth earphones, and what % import duty applies?

Requires ChatGPT Plus/Pro/Team/Business/Enterprise, or Claude Pro/Max — free plans currently cannot add custom connectors. All tools are read-only and free of charge, and they do not access your account data. Estimates are for reference only: shipping charges are governed by the invoice issued after your parcel is measured at the warehouse, and duties and taxes by the assessment made by Customs.

Tax-Free Threshold and Tax Calculation Rules

① NT$2,000 Low-Value Exemption: Customs Act Article 49(2) and the Ministry of Finance 2017 Threshold Notice

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.

② Tax Formulas Above the Tax-Free Threshold (Taiwan Customs Administration)

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.

③ Six-Per-Half-Year Rule: Ministry of Finance 2017 Criteria for Frequent ImportsThe two half-years are 1/1–6/30 and 7/1–12/31, counted by the import date on the customs declaration. For the same taxpayer, the exemption no longer applies from the 7th exempt release in that half-year. The count is not separated by shopping platform, seller, consolidation service or postal source. Customs provides a frequent-import count inquiry; splitting parcels does not reset the count.

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.

④ From 2026-03-01: EZ Way Pre-Confirmation and Online/Paper Dual Track

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.

⑤ Multiple SKUs and CCC codes in a simplified declaration

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.

Sources for this section

Primary government and academic sources:

Government notice Overseas online shopping is easy, but frequent imports call for caution (guidance on the limit of 6 duty-free consignments per six months) mof.gov.tw — See this Ministry of Finance (Taiwan) information release to learn how the 6 duty-free imports per half-year are counted, when the count resets, what happens after the limit and where to check your remaining allowance.
Government notice Basis for calculating the customs value of dutiable imported goods (principle on whether import duty is to be added to the taxable value for commodity tax) law-out.mof.gov.tw — See this to learn whether import duty is added to the commodity tax value of taxable imports and how duty-exempt goods are treated.
Official manual Operating manual for the collection of business tax by Customs on behalf of the tax authority law-out.mof.gov.tw — The Ministry of Finance (Taiwan)'s manual for customs collection of business tax: complete rules on the 5% import business tax formula, customs value components, exemptions, refunds, additional assessments and late-payment surcharges.

How Do You Pay Taobao Import Taxes? Where Is the Tax Bill Sent, and When Is Payment Due?

Consolidated parcels mostly use simplified declarations, so the customs broker pays the taxes by online deduction and then collects them from you; you usually won't receive a tax bill from Customs.

Imported express goods are divided by duty-paying value into four categories: X1 documents, X2 low-value duty-free (NT$2,000 or less), X3 low-value taxable (NT$2,001–50,000), and X4 high-value goods (over NT$50,000). X1–X3 may use simplified declarations, with taxes always paid by “online deduction from a prepaid tax guarantee deposit,” while X4 must instead go through a general formal declaration under release before tax payment. As a result, taxes on consolidated parcels are mostly paid first by deduction by the customs broker and then added to the bill charged to the recipient.

Three Shipping Methods, Three Completely Different Ways to Pay

Air express (most consolidated parcels): where the duty-paying value is NT$50,000 or less, the express carrier may first pay the business tax due on the recipient's behalf and then collect it from the recipient; above NT$50,000, general import procedures must be followed and simplified declaration cannot be used.
Imported postal parcels (EMS / international parcels): where the free-on-board (FOB) value is US$5,000 or less, Customs issues a tax bill, which is delivered by the post office together with the parcel, and the post office collects the tax on Customs' behalf; above US$5,000, a customs declaration is required (Article 6 of the Regulations Governing Customs Clearance of Imported and Exported Postal Parcels).
When a general formal declaration is used: payment is due within 14 days starting from the day after the tax payment notice is served; late payment of customs duty incurs a daily surcharge of 0.05% (Article 74 of the Customs Act), and for business tax collected by Customs, a 1% surcharge is added for every 2 days overdue.

Taxes are not paid at Taobao checkout, nor are they part of the consolidated shipping fee—they are a separate charge that arises only after the parcel arrives in Taiwan and Customs assesses the duty-paying value, and they are borne by the taxpayer (the recipient).

Official Worked Example: How the Tax Is Calculated

An official example from the Ministry of Finance's tax portal: for a backpack with a duty-paying value of NT$10,200 and a customs duty rate of 6.6%, the customs duty is 10,200×6.6% = NT$673; the business tax is (10,200 + 673 + 0 + 0 + 0)×5% = NT$543, for a total of NT$1,216 payable. This shows that the tax base is “duty-paying value + customs duty,” not the product's list price—a common source of errors in do-it-yourself estimates.

What to Check When You Receive the Bill

Ask the carrier or customs broker for proof of payment of customs taxes and duties, and reconcile separately the customs taxes and duties (customs duty, commodity tax, business tax) and private charges such as customs brokerage fees, warehouse storage fees, and domestic delivery fees—the former are taxes paid to the national treasury, while the latter are the provider's service fees, and the two are different in nature. To check how many duty-free releases you have left in the current half-year, look up your low-value duty-free quota count on the Customs Port Trade Single Window.

Sources for this section

Primary government and academic sources:

Government notice Points to note when buying goods from abroad online (import duties and taxes on overseas online purchases) etax.nat.gov.tw — See this to learn whether an overseas online purchase is taxable, how the NT$2000 exemption and 6 exemptions per half-year work, the business tax formula and simplified declaration limits.
Official manual Points to note and requirements to observe for the simplified declaration of imported express consignments web.customs.gov.tw — Official Taipei Customs guidance on simplified express import declaration categories X1/X2/X3/X4, online deductions from prepaid deposits and nine situations ineligible for simplified declaration.
Regulation Regulations Governing Customs Clearance of Postal Parcels Imported and Exported law.moj.gov.tw — Postal parcels with a dutiable value of NT$2,000 or less are exempt from customs duty, commodity tax and business tax (except tobacco, alcohol and agricultural products under tariff quotas); for the same recipient, more than 6 in a half-year do not qualify for the exemption; a declaration is required when the FOB value exceeds US$5,000. Checked: 2026-10-12.

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

Tip 1: Use the NT$2,000 Tax-Free Threshold, but Do Not Artificially Split Orders

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.

Tip 2: Compare Freight and Tax—Consolidation Is Not Always Cheaper

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.

Tip 3: Honest Declarations and Proper Invoices Deliver Real Tax Savings

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.

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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

Are Taobao Shipments to Taiwan Always Taxed?

Not necessarily. A same-shipment duty-paying value of NT$2,000 or less may be exempt, but not for tobacco/alcohol, tariff-quota agricultural products, or the same taxpayer's 7th and later exempt releases in a half-year. Duty-paying value includes the goods price, freight, insurance and statutory additions.

How Are Taxes on Taobao Shipments to Taiwan Calculated?

Import duty is duty-paying value × the CCC rate determined by Customs. Business tax is 5% of duty-paying value plus applicable import duty, commodity tax or tobacco/alcohol tax, and the tobacco health and welfare surcharge. Category rates are examples only. The trade promotion service fee is 0.04% of duty-paying value, but is not collected when the amount payable is NT$100 or less or when the import is tax-exempt.

How Is the Six-Times-per-Half-Year Rule Counted?

The periods are 1/1–6/30 and 7/1–12/31, based on the import date on the customs declaration. For the same taxpayer, the exemption is unavailable from the 7th exempt release in that period. The count is combined across Taobao and all other platforms, sellers, consolidation services and postal sources.

As of 2026-08-25, Does Taiwan’s NT$2,000 Low-Value Exemption Still Apply?

Yes, it still has a current legal basis. The Ministry of Finance notice continues to set the low-value exemption conditions for a same-shipment duty-paying value of NT$2,000 or less, and the frequent-import criteria remain in force. Both the frequency and goods-category conditions must be satisfied. This article does not infer that Taiwan will reduce or abolish the threshold from another country’s policy; check the latest Ministry of Finance and Customs announcements.

Are Consolidated Taobao Shipments More Likely to Be Taxed?

A consolidated shipment combines the goods, freight, insurance and statutory additions in the same-shipment duty-paying value, so it may exceed NT$2,000. Consolidation may reduce freight but does not guarantee a lower total cost; compare taxes and separately listed private service charges as well.

Can one CCC code represent every SKU in a simplified declaration?

Not necessarily. N5135 supports multiple goods lines. SKUs may share a CCC only when their classification factors are the same; goods with different material, function, specifications or use must be itemized under their own 11-digit CCC. X2 exempt shipments may omit CCC and rate, but X3 taxable shipments must report them. Do not estimate a mixed parcel using only its main product or an arbitrary code.

Can I Declare a Lower Price to Pay Less Tax?

No. 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. If you choose EZ Way online authorization, select “Declaration does not match” when the data are wrong and wait for the broker to correct them; paper authorization remains a lawful alternative.

Can Taxes Be Refunded If a Taobao Purchase Is Fraudulent or the Goods Are Returned or Replaced?

Yes. ① Fraud: Under an interpretation issued by the Ministry of Finance, an individual defrauded in a cross-border online purchase may apply for a refund of overpaid taxes under Article 17 Paragraph 5 of the Customs Act. ② Compensation or replacement goods: Under Article 51 of the Customs Act, compensation or replacement goods may be exempt from import duty if an application is filed within 1 month after the original imported goods are released and Customs verifies the circumstances. Retain transaction records and supporting documents, then apply directly to Customs or through a customs broker.

Are Taxes Paid Before Shipping or When the Goods Arrive?

Government taxes arise during import clearance and are collected according to the Customs assessment through the channel shown on the tax or delivery notice. Brokerage, carrier, storage, handling and other private service charges are not government taxes and should be listed separately. Check the named collector and supporting document before payment.

Is a Taobao order over NT$2,000 always taxed? How much will it be?

Once the same-shipment duty-paying value exceeds NT$2,000, the whole shipment loses the low-value exemption, not only the excess. Customs still applies the official CCC rate, which may be 0%, plus any applicable commodity or tobacco/alcohol taxes, tobacco health and welfare surcharge, 5% business tax, and the trade promotion service fee. That fee is not collected when the calculated amount is NT$100 or less.

How is import duty on goods from mainland China calculated? Can I use this calculator for things I didn't buy on Taobao?

Yes. The calculation follows Taiwan's import tax rules and has nothing to do with the shopping platform: whether the goods come from Taobao, Tmall, 1688, Pinduoduo, JD.com or any other seller in mainland China, the product price, freight, insurance and other statutory items are first added up to give the dutiable value, and then the NT$2,000 low-value exemption conditions are checked. If the exemption does not apply, duty is calculated as the whole shipment's dutiable value × the CCC tariff rate for each item, and business tax = (dutiable value + duty + any applicable commodity tax, etc.) × 5%. For mainland Chinese goods there is one more thing to check first: whether the import regulation is MW0. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. Agricultural and food products in chapters 1–24 marked MW0 cannot be shipped (green tea, for example). We recommend looking up the import regulations for the 11-digit CCC code in Tariff Lookup first, and estimating the tax only once you've confirmed the item can be shipped.

Sources for this section

Primary government and academic sources:

Government notice Duty refund rules where an individual is defrauded in cross-border online shopping (application for refund of overpaid duty under Article 17, Paragraph 5 of the Customs Act) web.customs.gov.tw — See this for tax refunds after a fraudulent cross-border purchase has cleared customs and tax has been paid: Customs Act §17, Paragraph 5; within 6 months after release, with proof of a police report.
Government notice Duty exemption for imported goods supplied as compensation or replacement in individual cross-border online shopping (application within 1 month after release under Article 51 of the Customs Act) web.customs.gov.tw — See this for duty exemption on replacements or supplementary shipments for defective cross-border purchases: Customs Act §51, Paragraph 1; within 1 month after release; goods worth NT$5000 or less may be exempt from return requirements.
Official manual Points to note and requirements to observe for the simplified declaration of imported express consignments web.customs.gov.tw — Official Taipei Customs guidance on simplified express import declaration categories X1/X2/X3/X4, online deductions from prepaid deposits and nine situations ineligible for simplified declaration.

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.

As of 2026-10-01, this calculator is an initial estimate and is not a Customs determination or legal or tax advice. Customs and the competent authorities determine the duty-paying value, CCC code, origin, applicable rates, import requirements, exemption eligibility and final amount. Government taxes and private charges are separate.

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.

How Much Tax Is Payable When Shipping Taobao Orders to Taiwan?

How is tax on a Taobao parcel calculated, and what comes first?

Tax-Free Threshold and Tax Calculation Rules

How Do You Pay Taobao Import Taxes? Where Is the Tax Bill Sent, and When Is Payment Due?

Common Taobao Products: Sample Calculator Inputs

How Are CCC Codes and Applicable Rates Determined by Category?

3 Legal Ways to Reduce Tax

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Frequently Asked Questions About Taxes on Taobao Shipments to Taiwan

Legal Basis and Official Sources

Calculate Your Taxes and Start Shipping Taobao Orders to Taiwan

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