Toys
Products designed for play by children under 14 generally need a CNS 4797 and BSMI scope check; electrically driven toys have additional electrical-safety items.
Taiwan Import Guide for Toys and Baby Products
“Baby products” is not one tariff code or permit category. Toys may fall under BSMI toy inspection and CI05 relief; strollers and other infant articles use separate CI09 conditions; infant and follow-up formula require a TFDA import consent document; lithium-battery products also need transport review. Duty always depends on the actual 11-digit CCC code.
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.
Infant articles
Strollers, high chairs, child car seats and bed guards have their own scope and inspection rules; do not automatically apply toy code CI05.
Food and formula
Ordinary complementary food follows food-import rules; infant and follow-up formula additionally require a TFDA import consent document.
Lithium-battery products
Toy inspection and dangerous-goods transport are separate. Identify whether the battery is installed, packed with equipment or shipped alone, plus Wh, model and UN 38.3 data.
Children’s clothing, books, tableware, soothing articles, strollers and toys can have different CCC codes. Do not declare the carton merely as “baby products.”
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.
The official system can be browsed by toy type
Search the complete product name
Use the actual name and function, such as “children’s stamp set” or “battery remote-control car,” rather than only “toy.” If you already have a candidate CCC, search the code too.
Check purpose and age
Whether a product is designed, made, displayed or labelled for play by children under 14 is central to the CNS 4797 scope. Packaging, advertising and sales presentation may also affect the decision.
Bring the result back to CCC and import controls
A code shown by the item lookup is a classification lead, not proof that every same-named product uses that CCC, has passed inspection or qualifies for exemption. For grey areas, give BSMI or the broker photos, catalogue and specifications.
Why is searching only 9503 insufficient?
BSMI operating rules list “stationery pens with an attached toy” and “cartoon stamp sets” as low-risk toys, but their tariff classification may fall in Chapter 96 (9608 for pens, 9611 for stamps); not appearing on the reference tariff-line list does not mean no inspection is needed. Whether a product falls within toy inspection scope still depends on whether it is a product covered by CNS 4797 and intended for play by children aged 14 and under.
BSMI operating rules list “stationery pens with an attached toy” and “cartoon stamp sets” as low-risk toys, but their tariff classification may fall in Chapter 96 (9608 for pens, 9611 for stamps); not appearing on the reference tariff-line list does not mean no inspection is needed. Whether a product falls within toy inspection scope still depends on whether it is a product covered by CNS 4797 and intended for play by children aged 14 and under.
Categories in the official toy lookup (captured 08/2026)
Stationery toysInflatable toysToy weaponsArts and crafts toysMusical toysIntelligence toysTraditional folklore toysFestival and dress-up toysEntertainment toysLearning toysTransportation toysAccessory-function toysRide-on or push toysSports and competition toysToys children can enterLarge-scale assembled playground toysAccessory toys for cribs or playpensHuman-form and non-human-form toysRemote- or voice-control toysElectronic toysOther toys
These categories are entry points on the lookup screen (captured 08/2026), not mutually exclusive tariff chapters and not a complete legal list; BSMI stated on 2026-08-12 that, under the national standards, a total of 31 toy types are listed as subject to mandatory inspection. A product may cross categories, and not being listed does not mean it is not a toy; the final determination still follows actual design, reasonably foreseeable use and specifications.
A category name is not an inspection method: check the risk tier
Low risk: Declaration of Conformity (D)
This is not an inspection exemption. The business still needs designated-laboratory type testing, a signed declaration, technical documents and the prescribed D-track commodity inspection mark.
Medium risk: Monitoring Inspection (C/M) or Registration (R)
The current announcement may allow monitoring inspection or registration. The exact route, tests and documents depend on the item; a label such as “electronic toy” does not decide them by itself.
Mixed low- and medium-risk sets
When one set contains both low- and medium-risk toys, the entire set follows the medium-risk inspection route. A low-risk component cannot be used to declare the whole set as low risk.
D, C/M and R are conformity-assessment routes, not CCC tariff codes. C02 in a tariff line’s import-regulation column means that only “some” goods under that line are subject to BSMI-announced mandatory inspection; the absence of C02 does not mean exemption from inspection either. When a low-risk toy uses a Declaration of Conformity and falls under a C02 tariff line, the declaration must be filled in with CI888888888888. After finding the category, still open the item’s detail record to confirm the inspection scope, method, standard and the date it was listed for inspection.
Prepare at least these seven facts before a formal inquiry or test
- Design purpose, package claims, intended age and warnings; a “14+” label alone may not override reasonably foreseeable play by children.
- Actual play, movable, detachable and interactive functions, including practical functions such as stationery, money boxes, charms or promotional gifts.
- Materials, stuffing, coatings, dimensions, components and whether the goods are sold as a set.
- Magnets, magnetic components and small parts that could be swallowed.
- Battery, USB, electric drive, light, sound, remote-control or voice-control configuration; these features alone do not decide D, C/M or R.
- Projectiles, compressed air or gas, metal ammunition, weapon appearance and any adult sporting purpose.
- Actual dimensions and water depth for inflatables, plus any lifesaving claim; lifesaving equipment cannot be treated generically as an inflatable toy.
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.
| Category | Current direct-code conditions | Before shipping |
|---|---|---|
| Toys | For non-sale personal use, commercial samples, exhibitions or R&D: total CIF for the same model on one declaration at or below US$1,000 and no more than five units, or total above US$1,000 and quantity one: CI000000000005. | Keep model, photos, purpose, quantity and CIF records; exemption for the same specification and model is limited to 1 time within 6 months; if there are 2 or more declarations for the same specification and model on the same import date, their value and quantity must be combined, CI000000000005 cannot be entered directly, and exemption must be applied for together at a BSMI service counter. |
| Infant articles | Excluding children’s rainwear, toys and textiles; no more than two units under the same CCC on one declaration: CI000000000009. | Confirm that the exact article is within CI09; never infer scope solely from a name such as stroller, chair or child seat. |
| Commercial sale | Personal-use codes do not cover resale. Imports or locally made products subject to inspection must complete the announced procedure before market display or sale. | Before stocking, complete a Declaration of Conformity (D), monitoring inspection (C/M) or verification registration (R) according to the risk level, and affix the commodity inspection mark and Chinese labelling. |
| Excess or special cases | Value, quantity or timing outside the direct-code conditions may require prior project approval; splitting parcels does not create compliance. | Confirm the documents and application path with BSMI or a customs professional before dispatch. |
“5 units or fewer are always exempt” is wrong. Purpose, CIF, the quantity of the same specification and model, and the number of imports within 6 months all affect eligibility; CI000000000005 is not a certificate of conformity or a safety guarantee.
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.
The personal-use import-inspection exemption for ordinary food — “value of US$1,000 or less and weight within 6 kg (calculated per single item line of the declaration, excluding tablet and capsule foods)” — cannot replace the import consent for formula foods, and cannot be used for resale.
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.
Class 9 is a transport concept, not a Taiwan tariff code, and it never replaces BSMI toy inspection.
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: once the same taxpayer has had more than 6 low-value duty-free releases in a half-year, the relief no longer applies; the first and second halves of the year are counted separately.
- Multiple SKUs: every SKU must be truthfully listed with its name, specification, quantity and value. When toys or other goods subject to mandatory inspection are imported by express courier, a regular import declaration must be used, not a simplified declaration.
- Toys made in mainland China: the 86 tariff lines in Chapter 95 carry no MW0/MP1 mainland-goods restrictions; the real thresholds are BSMI inspection and the personal-use exemption conditions. Products that look like toys but are actually classified in other chapters, such as throw pillows, companion robots and BB guns, have separate restrictions. See Shipping Chinese Toys to Taiwan: Inspection, Exemptions and Restrictions.
Enter a product name for AI candidate CCC codes and import controls →
Tax relief, inspection exemption, border-inspection exemption and permission to import are separate systems. Passing one does not waive the others.
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.
BSMI: toy scope and mandatory inspection
BSMI: product-category item lookup system
BSMI: current toy, stationery and children’s-product item list
MOEA: current toy inspection procedure (D, C/M and R)
BSMI: Toy Product Determination Principles, 7th edition
BSMI: 2026 toy reference tariff-code schedule
BSMI: 2026 rules for interlocking soft-foam mats
BSMI: exemption codes and commodity exemption conditions
BSMI: stroller commodity inspection rules
TFDA: formula import consent application instructions
Taiwan Customs: NT$2,000 relief and six-per-half-year rule
IATA: lithium-battery safety guidance for passengers and baggage
Toys and baby-product import FAQ
Are all children’s products toys?
No. Toys, strollers, high chairs, clothing, books, tableware and formula may have different CCC codes, regulators and inspection rules. Classify the actual item.
Are five or fewer personal-use toys always BSMI-exempt?
No. CI000000000005 also requires a non-sale purpose, and for the same declaration and the same specification and model, a total CIF value of US$1,000 or less and no more than 5 units (limited to 1 unit if over US$1,000); the same specification and model can be exempted only once within 6 months.
Can a stroller use toy exemption code CI05?
Do not apply it automatically. Certain infant articles use CI000000000009, with a different scope and a two-unit limit under the same CCC on one declaration.
Is follow-up formula under 6 kg permit-free?
No. Current TFDA instructions require import consent for both infant and follow-up formula. The ordinary-food 6 kg/US$1,000 relief does not replace this document.
How much formula can one person import each year?
Powder is limited to 30 kg per product per person per year, and liquid formula to 200 kg, with import consent obtained in advance.
Are all lithium-battery toys simply Class 9?
Lithium batteries are regulated for transport, but packaging, marking and acceptance depend on configuration, chemistry, Wh, quantity and mode. Give the data to the carrier instead of relying on one label.
Is every shipment under NT$2,000 tax-free?
Not necessarily. Exceptions such as tobacco and alcohol, tariff-quota agricultural products and frequent imports are excluded; once the same taxpayer has more than 6 low-value duty-free releases in a half-year, that relief is lost.
Can several SKUs in one carton use one vague description?
A generic description should not replace itemized details. Every SKU must be truthfully listed with its name, specification, quantity and value; when toys or other goods subject to mandatory inspection are imported by express courier, a regular import declaration must be used, not a simplified declaration.
Do all toys necessarily fall under CCC heading 9503?
Not necessarily. Stationery pens with an attached toy and cartoon stamp sets may be classified in Chapter 96 (9608, 9611), and not appearing on the reference tariff-line list does not mean no inspection is needed; whether toy inspection rules apply depends on the product’s design, use, age marking and the scope of CNS 4797.
Does a BSMI item-system result finally settle both CCC and inspection?
No. It is an important official classification lead, but products with the same name may differ in material, function, packaging and use. Before declaration, give photos, catalogue, specifications, quantity and purpose to BSMI, Customs or a qualified broker.
Does every toy require an R-track registration certificate?
No. Under the current system, low-risk toys use a Declaration of Conformity and the D track, while medium-risk toys may use Monitoring Inspection C/M or Registration R as announced. D is not an inspection exemption, and a mixed low- and medium-risk set follows the medium-risk route.
Find the CCC before deciding inspection, permits and transport
Enter the full product name for an AI candidate, then give model, material, function, battery, quantity and use to a professional for confirmation.
Updated:
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🚢 Delivery time varies by plan, customs clearance method and inspection status; measured transit times for sea express, from billing in China to signed receipt in Taiwan (with sample size and period), are in the article “How long does customs clearance take?”; the pricing page and the checkout quote prevail
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Cited 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
- Regulation Commodity Inspection Act law.moj.gov.tw
- Official manual Import requirements for various goods (explanation of import regulation codes beginning with A, B, C and F) web.customs.gov.tw
- Journal article Essentials of international trade: import and export clearance practice and the calculation of import duties and taxes (3) calculation ieatpe.org.tw