Shopping in the UK and Shipping to Taiwan: VAT, Customs Duties, EZ WAY and Restricted Items

What three checks should you complete before paying for London purchases?

This page is a guide to shopping, carrier selection and customs decisions, not a UK parcel consolidation service page. HowBridge currently primarily provides consolidation from China to Taiwan. This article does not indicate that it has a warehouse in London or elsewhere in the UK, and does not promise rates or delivery times for UK routes.

CheckConfirm firstDo not assume
StoreDirect delivery to Taiwan, acceptance of UK forwarding addresses, and return termsBeing able to check out does not establish export eligibility or entitlement to a VAT refund
CarrierDestination services, size and weight limits, liquids, batteries and dangerous goodsA willing seller does not mean the postal service or courier will accept the goods
Entry into TaiwanCCC tariff classification, declarations, quarantine, inspections and permitsA small quantity for personal use does not mean tax exemption or guaranteed release

Is UK VAT automatically refunded at 20%?

No. The UK's standard VAT rate is 20%, but goods may instead be subject to 5%, zero-rating or exemption. For a price including 20% VAT, the tax is one-sixth of the VAT-inclusive price. Even if a transaction qualifies for export zero-rating, it cannot simply be described as a twenty-percent discount on that price.

HMRC Notice 703 requires export transactions to meet the relevant conditions and retain evidence of export. A store in Great Britain may offer VAT-free shopping if it delivers goods directly to an address outside the UK, but you must confirm with the store. Selecting Taiwan as the country while delivering to a UK forwarding warehouse does not automatically remove VAT.

London is in Great Britain, so the tourist refund scheme still available to eligible travellers in Northern Ireland does not apply. UK VAT and the customs duty, commodity tax and import business tax that may arise when the parcel reaches Taiwan also apply at separate stages.

How should you assess clothing, shoes, bags and luxury goods?

Names such as Harrods, Selfridges, Burberry, Barbour, Dr. Martens and ASOS identify companies, brands or retail channels only. They do not imply a partnership with this site, a price guarantee or an endorsement of authenticity. Check the official pages at checkout for delivery destinations, stock, discounts and return terms.

What to checkWhy it mattersRecords to keep
Materials and product nameAffect the CCC classification and import requirementsProduct page, composition and model
Transaction price and authenticityAffect valuation, the tax base and after-sales disputesOrder, payment and seller details
Return and exchange arrangementsCross-border returns may incur additional freight and taxesReturn deadline, labels and photographs of the outer packaging

Identifying authorities, companies, brands and retail channels

Can tea, biscuits, chocolate and other food be shipped?

Sealed packaging, dryness or being a British specialty is not enough to establish eligibility. Check ingredients, weight, storage requirements, animal or plant ingredients, and Taiwan's food import inspection and quarantine rules before asking the actual carrier. Products containing meat, fresh fruit, seeds, plants or soil particularly require checking with Taiwan's Animal and Plant Health Inspection Agency first.

TFDA explains that food for personal use and not for sale, other than tablets or capsules, may qualify for exemption from applying for import inspection if each individual line item on a customs declaration has a value no greater than USD 1,000 and a weight no greater than 6 kilograms. Both conditions must be met. This is not tax exemption, quarantine exemption or guaranteed release. Medicines are subject to separate requirements based on their type and quantity; controlled medicines must not be imported by post or courier.

What additional restrictions apply to common UK purchases?

Royal Mail or Post Office prohibited and restricted item lists are rules for the relevant postal services. They must not be presented as statutory bans covering every courier or sea-freight service. Perfume, liquids with an alcohol content above 24%, standalone lithium batteries and power banks must be checked individually for the service being used.

CategoryMain risksBefore paying
Clothing, shoes and bagsMaterials, price, authenticity and return costsKeep the order and declare the actual transaction price
Tea, biscuits and ordinary foodIngredients, weight, food inspection and quarantineKeep the complete labels and check each item
Perfume and aftershaveProhibited in Royal Mail international mail; other carriers may have different rulesDo not order first; obtain written confirmation from the actual carrier
Alcoholic drinksAlcohol content, volume, packaging, taxes and carrier restrictionsCheck both carrier terms and Taiwan's tobacco and alcohol regulations
Devices containing lithium batteriesInstallation, capacity, testing and packagingProvide the model and battery specifications; do not mix power banks into the shipment

What should you compare across department stores, brand websites and platforms?

John Lewis currently does not offer international delivery through its official service, and other stores' policies can also change. Recheck any “Worldwide” claim or previous shipping availability before paying.

  1. First check whether the store explicitly delivers to Taiwan or permits third-party forwarding addresses. An address field accepting your entry does not guarantee dispatch.
  2. Compare the total product price, UK VAT treatment, international freight, import taxes, currency conversion costs, returns and compensation, rather than only the displayed price or discount.
  3. Verify the seller's name, official website, authenticity policy, delivery areas and customer support. On marketplaces, also identify the actual seller.
  4. If using a third-party forwarder, check company details, the warehouse address, service terms, insurance limits, prohibited and restricted items, consolidation charges and return fees.

What are the six steps for shipping UK purchases to Taiwan?

The following process is for arranging your own store, postal service, courier or forwarder; it does not indicate that HowBridge accepts UK parcels. Rates, delivery times, accepted items and compensation are governed by the actual provider's written terms.

  1. Collect the product link, full product name, materials or ingredients, model, quantity and transaction price.
  2. Confirm the store's direct-shipping or forwarding policy, and ask whether the seller handles VAT according to the export arrangements.
  3. Ask the actual carrier about Taiwan services, size and weight limits, and restrictions on liquids, batteries, food and dangerous goods.
  4. Use the CCC tariff classification and import requirements to check taxes, food and medicine rules, quarantine and permits.
  5. Declare the product name, quantity, price, country of origin and intended use accurately. Express-parcel recipients should complete identity verification and advance customs authorization in EZ WAY as notified.
  6. Track requests for documents, tax charges and delivery records. If rules appear to conflict, check with the competent authority, store or a customs professional.
Illustration of clothing, food, perfume, alcohol, batteries and customs documents for UK purchases shipped to Taiwan
AI-generated illustration: the categories indicate the order of checks only. Carrier acceptance and import eligibility depend on the product details and the competent authorities' determinations.

Frequently asked questions about shipping UK purchases to Taiwan

Does delivery to a UK forwarding warehouse automatically refund 20% VAT?

No. Export zero-rating depends on the seller's transaction arrangements, export time limits and supporting evidence. Delivery within the UK generally does not automatically remove VAT simply because the buyer lives in Taiwan. Confirm with the seller before ordering.

Can I still obtain a tourist tax refund when leaving after shopping in London?

The Great Britain high-street tourist refund scheme is not available for goods bought in London and carried out by the traveller. A store may offer VAT-free sales when it sends goods directly outside the UK, but this must still be confirmed with the store.

Are goods under NT$2,000 always tax-exempt?

Not necessarily. The threshold is based on customs value. Separate rules apply to the consignment as a whole, tobacco and alcohol, agricultural products subject to tariff quotas, and circumstances such as using the low-value exemption more than 6 times within a half-year period.

Can perfume be sent to Taiwan through Royal Mail?

The current Post Office list prohibits perfume and aftershave in international mail. For other carriers, check the specific service, destination and packaging rules individually.

Can a small amount of British tea and biscuits for personal use always be shipped?

There is no guarantee. Check ingredients, weight, food inspection, animal and plant quarantine, and carrier restrictions together. Qualifying for exemption from applying for personal-use food inspection does not mean tax exemption or guaranteed release.

Does EZ WAY identity verification mean customs clearance is complete?

No. Identity verification confirms the recipient's identity. Advance customs authorization is a separate step to check the declaration information and authorize customs clearance. After receiving a notification, still verify the product names, quantities and amounts for each shipment.

Which official sources and research support this article?

Checked: 2026-09-20. VAT, stores, carriers, tariffs, food and medicines, and quarantine are governed by different rules. This article explains the order of checks and does not replace a case-specific determination by the competent authority.

Zhou Zhifeng (周志峰)'s 2021 doctoral dissertation evaluates overseas warehouse logistics services through expert interviews and AHP. It identifies delivery reliability, warehouse safety and capabilities, and customs clearance services as factors to assess alongside freight costs. The research does not rank HowBridge or guarantee costs or delivery times on UK routes in 2026.

  1. HMRC — VAT Notice 703:英國出口貨物的零稅率與出口證明
  2. GOV.UK — Tax-free shopping
  3. GOV.UK — VAT rates
  4. Royal Mail — International country sending guides
  5. Post Office — Prohibited and restricted items
  6. Post Office — Customs forms for sending abroad
  7. 財政部 — 郵包物品進出口通關辦法
  8. 關務署 — 2026 年快遞實名認證預先委任公告
  9. TFDA — 個人自用食品輸入查驗條件
  10. 防檢署 — 網購動植物產品注意事項
  11. 周志峰 — 跨境電商對海外倉儲物流服務業者的評估模式(博士論文)

Look up product tariffs

Shipping UK purchases to Taiwan requires three checks: will the store export, will the carrier accept the goods, and will Taiwan allow their import? Delivery to a UK forwarding address does not automatically refund 20% VAT. The seller determines whether export zero-rating applies based on the transaction arrangements and evidence of export.

Look up product tariffs

Ship from China to Taiwan with HowBridge

HowBridge provides China warehouse receiving, consolidation, protective packing, cross-border transport, import clearance and EZ WAY guidance. Confirm the item and route before choosing a shipping plan.

China warehouseConsolidationAir / sea optionsCustoms tracking
Commitment to Lawful Operation (Taiwan Business Registration No. 57151105 · AEO-certified partner customs broker)

✅ We provide

  • Cross-border consolidated shipping (sea freight / express sea / air freight)
  • Import customs clearance through our AEO-certified partner customs broker
  • Official uniform invoices (for consolidated shipping services only)
  • 14-language customer support + EZ WAY real-name verification assistance

❌ We do not provide

  • RMB or foreign currency payment on your behalf (under Article 29 of the Banking Act, non-banks may not conduct currency exchange business)
  • Placing and paying for cross-border orders on your behalf (please use your own payment channels)
  • Advancing funds or paying by credit card on your behalf
Lawful cross-border payment channels:
① Alipay verified with a Taiwan Compatriot Permit ② Wise / WorldFirst cross-border transfers ③ RMB accounts with E.SUN Bank or CTBC Bank ④ Some sellers accept Visa / Mastercard international cards directly