Taiwan Import Guide for Toys and Baby Products

Step one: identify the real product category

Similar marketing names do not mean the same regulator, inspection method or CCC. Use actual purpose, material, function, age marking and battery configuration.

Use the official BSMI system to find candidate toy items

BSMI’s product-category database accepts an HS code, Chinese product name or common name, and also provides expandable toy categories. A result lists the common name, Chinese and English descriptions and a reference HS code, making it useful for the first screening before declaration.

BSMI: separate toy CI05 from infant-article CI09

Toys and certain infant articles are subject to commodity inspection. An exemption is a narrow exception for non-sale uses; it is not proof of inspection and does not authorize resale.

Formula: both categories require prior import consent

Current TFDA instructions expressly state that infant and follow-up formula, whether powder or liquid, require an import consent document. The old claim that follow-up formula is consent-free below 6 kg/US$1,000 was misleading and has been corrected.

• Limits: formula powder may not exceed 30 kg per person, per product, per year; liquid formula may not exceed 200 kg.
• Typical documents include the declaration or postal notice, recipient ID and clear product images showing ingredients; an authorization is added when an agent applies.

Lithium-battery toys: “always Class 9” is too broad

Lithium batteries are generally regulated as dangerous goods for transport, but acceptance depends on whether batteries are shipped alone, packed with equipment or installed, plus chemistry, Wh, quantity, packaging and mode.

• Identify configuration: battery alone, packed with the toy, or installed in it.
• Collect data: battery model, nominal voltage, Ah/Wh, UN 38.3 test summary and safety information.
• Ask the carrier first: airlines, couriers and forwarders may impose stricter acceptance rules.
• Declare accurately: never describe a battery toy as an ordinary toy or obscure battery markings.

Import tax: find the 11-digit CCC instead of assuming a category rate

Material, purpose, sets, food composition and electronics can change the CCC, duty and import controls. Enter a complete product name for an AI candidate, then verify against Customs data and the final assessment.

• NT$2,000 threshold: a shipment with customs value at or below NT$2,000 is generally exempt from duty, VAT and commodity tax.
• Exceptions: tobacco, alcohol, tariff-quota farm goods and frequent imports, among others, do not qualify.
• Frequent imports: after more than six low-value releases per person in each half-year, the relief no longer applies; January–June and July–December are counted separately.
• Multiple SKUs: simplified declarations may consolidate a tariff number, but every SKU still needs its true name, specification, quantity and value; classification determines whether a CCC can be shared.

Enter a product name for AI candidate CCC codes and import controls →

Five records to prepare before dispatch

Give these together to the forwarder and broker to reduce holds and document requests.

• Category: toy, infant article, food, formula, clothing or other.
• Specification: brand, model, material, purpose, age marking and electric function.
• Battery: configuration, chemistry, voltage, Ah/Wh and UN 38.3 record.
• Itemization: name, quantity, transaction price, freight and payment proof for every SKU.
• Use: personal, sample, R&D or resale; never use a personal-use code for commercial stock.

Official sources

This guide uses regulator publications; scope, standards, carrier acceptance and rules can still change.

Toys and baby-product import FAQ