Sourcing from Mainland China to Open a Shop in Taiwan: What Do You Need to Register, and How Much Tax Do You Pay? The Complete 1688 and Yiwu Sourcing Process
Quick answer: do you need a company to source from mainland China and open a shop in Taiwan? What should you watch out for?
You do not necessarily need a company first: under Article 9 of the Regulations Governing Import of Commodities, an importer who does not import as a regular business may import goods not on the Negative List of restricted imports by sea, air or post without an import permit up to FOB US$20,000; only those who import as a regular business need importer/exporter registration (the registrant must be a company or sole proprietorship/partnership). However, when you resell for profit, online sellers of goods must register for tax with the National Taxation Bureau once monthly sales reach NT$100,000 (Ministry of Finance, from ROC year 114 [2025]). Before sourcing, check in order: ① whether the import regulations for mainland Chinese goods show MW0 (not permitted) or MP1 (conditional); ② whether the goods are subject to inspection (BSMI) or covered by other rules such as those for cosmetics or food; ③ taxes: duty depends on the tariff code, business tax = (customs value + duty) × 5%, and the trade promotion fee is 0.04% and waived at NT$100 or less; ④ for Chapter 61 and 62 garments, if a single item (same model) exceeds 24 pieces or the FOB value exceeds NT$30,000, the country of origin must be marked on the garment itself. The Taiwan-side ECFA early harvest list currently has 354 items; you must declare PT and attach the original certificate of origin issued before export, which in practice is hard to apply to consolidated small parcels.
HowBridge has only a Shenzhen consolidation warehouse and a Taoyuan operations warehouse, and provides consolidation only from China → Taiwan; we have no warehouses in Korea, Japan, the United States or Southeast Asia, and we do not offer purchasing-agent (proxy buying) services. This page covers only sourcing from mainland China (1688, Yiwu, Taobao, etc.) to Taiwan.
Do you need a registered company or business to source goods for a shop? Which registrations are required?
“Do I have a company?” and “can I import?” are two separate questions. The regulations distinguish clearly between three kinds of registration:
| Registration | Who needs it | Where to apply | Legal basis |
|---|---|---|---|
| Importer/exporter registration | Companies or sole proprietorships/partnerships that import as a regular business | International Trade Administration, Ministry of Economic Affairs | Regulations Governing Registration of Exporters and Importers, Article 2; importers who do not import as a regular business may, under Article 9 of the Regulations Governing Import of Commodities, import goods not on the restricted list without a permit up to FOB US$20,000 |
| Business registration | Those setting up a sole proprietorship/partnership or company; small businesses whose monthly sales do not reach the business tax threshold may be exempt | The special municipality or county (city) government where the business is located | Business Registration Act, Articles 4 and 5 |
| Tax registration | Individuals selling online for profit, once monthly sales reach the threshold | National Taxation Bureau | Value-added and Non-value-added Business Tax Act, Article 28; Ministry of Finance ruling of ROC year 109 (2020); thresholds: NT$100,000 for sales of goods, NT$50,000 for services (from ROC year 114 [2025]) |
The Ministry of Finance explains that once online sellers have completed tax registration, they should disclose their “business name” and “Uniform Business Number” in a prominent place on their sales website. The old advice to “register a business at the tax collection office where your household is registered” names the wrong agency — business registration is with the county/city government, and tax registration is with the National Taxation Bureau.
Where in mainland China should you source? How do 1688, Yiwu and Taobao differ?
The three channels have different roles. The table below includes only information found in official sources or company annual reports, and marks what is self-reported:
| Channel | What it is | Official information | Common uses (editorial summary) |
|---|---|---|---|
| 1688 (1688.com) | Alibaba Group’s domestic Chinese wholesale platform | Alibaba website: founded in 1999; over 1 million paying members as of FY2024 | Finding factories and wholesalers online, small minimum orders |
| Yiwu International Trade City | A physical wholesale market operated by Zhejiang China Commodities City Group (Shanghai Stock Exchange 600415) | Group’s 2024 annual report summary (self-reported): the market brings together 26 major categories and 2.1 million kinds of goods, with 75,000 operating shops | Accessories, stationery, toys, small daily goods; you can inspect goods in person |
| Taobao, Tmall | Retail platforms under Alibaba Group | Taobao describes itself as an online shopping platform under Alibaba | Small-volume test sales, samples |
| Pinduoduo | A Chinese e-commerce platform | — | Small-volume test sales, price comparison |
Sample first, then order in volume
Academic research notes that the Yiwu market has in recent years been transforming toward digitalization and internationalization, with online platforms operating alongside the physical market (Liu & Si, 2022). In practice, we suggest first buying a small quantity of samples on Taobao or 1688 and sending them to the Shenzhen warehouse to check quality, sizing and labeling before deciding on volume. Samples are also subject to MW0/MP1 and inspection rules; commercial samples may apply for an inspection exemption under the Regulations Governing Commodities Exempted from Inspection, but exemption is not automatic.
Can all mainland Chinese goods be imported? How do MW0, MP1 and the small-quantity permit exemption work?
The principle in Article 7 of the Regulations Governing Permission of Trade between the Taiwan Area and the Mainland Area is that mainland Chinese goods may not be imported except under exceptions such as announced permitted items. In practice, look at the “import regulation” column in the tariff schedule: mainland Chinese goods with neither MW0 nor MP1 are permitted for import without an import permit (Customs Administration explanation). The International Trade Administration’s summary tables as of 2026-09-24: MW0 not permitted: 2,513 items; MP1 conditionally permitted: 864 items (updated daily).
MW0 small-quantity permit exemption: a small allowance, not a wholesale channel
A Ministry of Economic Affairs announcement of ROC year 101 (2012): mainland Chinese industrial products (tariff Chapters 25–97) not on the restricted import list may be imported without a permit and without applying the MXX rules when the entire declaration has a CIF value within NT$32,000 and no more than 24 pieces per single item (within 40 kg for goods that cannot be counted by piece); the amount is the total CIF of the entire declaration and cannot be calculated separately by size or color; stone under heading 6802 and tiles under headings 6907 and 6908 must meet both the 24-piece and the 40 kg limits, and some items are excluded by separate announcements. This allowance is not a personal-use requirement, and it does not guarantee customs clearance — point 3 of the announcement states that other import regulations still apply; agricultural and food products in Chapters 1–24 are outside the scope of the announcement. Volume sourcing usually exceeds this threshold, and large quantities of MW0 goods may in principle not be imported (unless specially approved by the competent authority).
Permitted goods must still be marked “Made in Mainland China”
Article 11 of the Regulations Governing Permission of Trade: for mainland Chinese goods permitted for import, the import documents must state “Made in Mainland China” or an equivalent foreign-language wording.
Mainland Chinese agricultural and food products (Chapters 1–24) are mostly MW0 and are outside the small-quantity permit exemption; this page does not list food as a category you can source from mainland China. For the full list, see Taiwan’s list of prohibited and restricted imports.
Which goods need inspection or registration first? How are the fees calculated?
For goods you intend to sell, besides whether they can be imported, you also need to check whether they are regulated by a specific competent authority. The table below shows the five categories most often encountered when sourcing:
| Category | Rules | Key points |
|---|---|---|
| Goods subject to inspection (tariff import regulations C01, C02) | Commodity Inspection Act, Articles 5, 6 and 8: there are four inspection schemes — batch-by-batch inspection, monitoring inspection, registration of product certification and declaration of conformity — one of which applies as announced by the BSMI; the party obliged to apply for inspection is the importer | Official fees: registration of product certification NT$5,000 per model (NT$3,000 per additional model in a series), type approval review NT$3,500 per model, declaration of conformity code registration NT$1,000 per item, exemption review NT$200 per item; laboratory testing fees are extra and not officially published |
| Cosmetics | Cosmetic Hygiene and Safety Act, Article 4: manufacturers or importers of announced categories and of a certain scale must complete product notification and establish a product information file (PIF) before supplying products | Product notification for general cosmetics took effect on 2021-07-01; from 2024-07-01 categories are no longer distinguished; the PIF is being implemented in three phases, on July 1 of 2024, 2025 and 2026 |
| Food and related products | Act Governing Food Safety and Sanitation, Article 30: imports of announced items require an inspection application to the TFDA; Article 8: food businesses of announced categories and scale must register before operating | Failure to register or false registration is subject to a fine of NT$30,000 to NT$3,000,000 (Ministry of Health and Welfare press release, ROC year 104 [2015]); mainland Chinese food is mostly MW0 |
| Medical devices | Medical Devices Act, Article 25: imports require inspection and registration to obtain a license, or listing for announced items | Imports must be made by the license holder, the registrant or a party authorized by them |
| All goods placed on the market | Commodity Labeling Act, Articles 5, 6 and 11: when goods are put into circulation on the market, the importer must label the product name, importer, country of origin, main ingredients, etc., mainly in Chinese | Imported goods must also show the foreign manufacturer’s name in its original language |
momo’s seller rules: goods required to display a certification number must show it in Chinese text or as an image as required by the relevant laws; if non-compliance is confirmed, the platform will take the listing down and impose penalty points. For how to check BSMI requirements, see C01 and C02 import regulations and BSMI-inspected goods; for cosmetics, see Cosmetics import product notification.
How are taxes on sourced goods calculated? A sample calculation for 100 T-shirts
Of the import taxes and fees described by the Customs Administration, four are common: duty (customs value × the tariff code’s rate), commodity tax (only for items listed in the Act), business tax ((customs value + duty + commodity tax) × 5%) and the trade promotion service fee (customs value × 0.04%, waived at NT$100 or less). The customs value is CIF, i.e. the price of the goods plus freight and insurance.
| Item | Calculation | Amount |
|---|---|---|
| Customs value (CIF) | Price of goods + freight to Taiwan + insurance | NT$12,000 |
| Duty | NT$12,000 × 10.5% | NT$1,260 |
| Commodity tax | T-shirts are not among the items listed in the Commodity Tax Act | NT$0 |
| Business tax | (NT$12,000 + NT$1,260) × 5% | NT$663 |
| Trade promotion service fee | NT$12,000 × 0.04% = NT$4.8, waived at NT$100 or less | NT$0 |
| Total taxes | Duty + business tax | NT$1,923 |
This batch of T-shirts also needs origin marking
International Trade Administration announcement of ROC year 112 (2023): textiles imported under Chapters 61 and 62 must be marked with the correct country of origin on the goods themselves, and unmarked goods will not be cleared; the small-quantity exception is FOB within NT$30,000 and no more than 24 pieces per single item. 100 pieces of the same style already exceed 24 pieces per single item, so the garments themselves must carry an origin marking — confirm this with your supplier before ordering.
The NT$2,000 duty exemption and express shipment categories
The only grounds for excluding the duty exemption for a customs value of NT$2,000 or less are tobacco and alcohol, tariff-quota agricultural products, more than 6 duty-free releases within a half-year, and specific goods announced by the Ministry of Finance; the law contains no exclusion for business entities; however, a postal parcel over NT$2,000 is taxed on the full amount. Article 11 of the Regulations Governing Customs Clearance of Air Express Consignments classifies express shipments as: low-value duty-free at NT$2,000 or less, low-value dutiable at NT$2,001–50,000, and high-value above NT$50,000; high-value goods, goods subject to import regulations and goods liable to commodity tax must in principle use a regular import declaration instead (Article 12).
Commodity tax applies only to listed items such as five types of electrical appliances
Article 11 of the Commodity Tax Act lists only the following electrical appliances: refrigerators 13%, air conditioners 20%, dehumidifiers 15%, audio systems 10% and electric ovens 15%; the other categories are rubber tires, cement, beverages, flat glass, oil and gas, and vehicles. Importing these items increases the tax burden noticeably.
Can ECFA make goods sourced from mainland China duty-free?
Yes, but only for items on the Taiwan-side early harvest list, and only if the rules of origin and direct transport conditions are met. The commonly cited “about 800 items” adds the two sides’ lists together (Taiwan 267 + mainland 539), which is wrong for importers:
| List | Number of items | Relevant to sourcing from mainland China? |
|---|---|---|
| Taiwan-side early harvest list | Originally 267 items (2009 tariff codes); current 8-digit concordance table 354 items | Relevant: listed items were reduced to zero duty in 3 stages within 2 years of implementation in 2011 |
| Mainland-side early harvest list | Originally 539 items; current concordance table 712 items | Not relevant: these are preferences for Taiwanese goods exported to mainland China |
| Mainland China’s 2024 suspension of some concessions | 12 tariff lines from 2024-01-01, 134 tariff lines from 2024-06-15 | Not relevant: they apply to goods originating in Taiwan and exported to mainland China |
1Confirm the item is on the Taiwan-side list
“CN” appearing in Column 2 of the tariff schedule means the ECFA preferential rate applies, for example interchangeable drill bits 8207.50.10 at 0% in Column 2 (including CN). For a full explanation, see ECFA early harvest list 2026.
2Obtain a certificate of origin before export
It is issued by a mainland Chinese issuing authority (such as the China Council for the Promotion of International Trade) before the goods are declared for export; one certificate applies to only one import declaration, and covers goods of the same shipment, up to 20 items.
3Direct transport, and declare PT on the declaration
Goods must be transported directly between mainland China and Taiwan; transit via Hong Kong or Macau counts as transit through a third party whether or not the goods are unloaded: they may not stay in the third party for more than 60 days, must remain under that party’s customs supervision, and a certificate from the third party’s customs must be attached; declare “PT” in the preferential duty field of the import declaration and attach the original certificate of origin. If you do not declare it at the time of import, customs will not accept a certificate submitted afterwards.
We found no provision in Customs Administration documents exempting small postal parcels or express shipments from attaching a certificate of origin. Small parcels shipped by consolidation or under simplified express declaration can hardly meet the conditions of “certified before export, one certificate per declaration, declare PT”; to use ECFA, go through formal customs declaration and arrange the certificate of origin with your supplier in advance.
From ordering on 1688 to listing your products, how does the sourcing process work step by step?
Below are the 7 steps for sourcing from mainland China to Taiwan through HowBridge. HowBridge’s role is to receive goods at the Shenzhen warehouse, combine them into boxes and ship them back to Taiwan, and to handle customs clearance based on your declarant details:
1Look up tariff codes and import regulations
Use the 11-digit CCC code lookup to find the tariff code for each item, and check whether the import regulation column shows codes such as MW0, MP1, C01/C02 or F01/F02 (food import inspection).
2Confirm inspection, registration and labeling
Complete the BSMI procedure for goods subject to inspection; handle cosmetics, food and medical devices under their respective laws; confirm origin marking for garments, and prepare Chinese labeling for goods placed on the market.
3Order samples
First buy a small quantity of samples and send them to the Shenzhen warehouse to check quality, sizing and labeling.
4Set up a declarant
In the Member Center, add an individual or company declarant under Declarant management. If a company declarant’s Uniform Business Number is registered as an importer/exporter with import eligibility, the Member Center automatically shows Customs-qualified. Declarations under a company or sole proprietorship/partnership (8-digit Uniform Business Number) cannot choose Tax+, and cannot choose convenience-store delivery.
5Order in volume and ship to the Shenzhen warehouse
Your supplier ships to the HowBridge Shenzhen warehouse; pre-alert (forecast) the parcels in the Member Center with specific item descriptions.
6Create a consolidation order and choose the declaration method
If the total declared value exceeds NT$50,000, a formal customs declaration should in principle be used; if you choose simplified declaration, you bear the risk of customs checks yourself. Taxes for formal declarations are collected by HowBridge on your behalf. For details of the process and tax payment options, see Company import business tax and formal customs declaration.
7Receive, list your products and keep the documents
Keep the import declaration, tax bill and invoices; once monthly sales reach NT$100,000, register for tax, and disclose your business name and Uniform Business Number on your sales pages.
Terms used on this page
- Importer/exporter
- A company or sole proprietorship/partnership registered with the International Trade Administration under the Regulations Governing Registration of Exporters and Importers, and permitted to conduct import and export business.
- Tax registration
- Registration with the National Taxation Bureau before a business starts operating; online sellers should register once monthly sales reach the threshold (NT$100,000 for sales of goods).
- Customs value
- The basis on which customs levies duty, calculated as the transaction value plus freight, insurance and similar costs to Taiwan (Customs Act, Article 29); for imports, this is CIF.
- FOB / CIF
- FOB is the price delivered on board at the port of export; CIF is FOB plus freight and insurance. The threshold for permit-free import is based on FOB, while customs value and the small-quantity permit exemption are based on CIF.
- MW0
- A tariff import regulation code: mainland Chinese goods not permitted to be imported.
- MP1
- A tariff import regulation code: mainland Chinese goods permitted to be imported under conditions, which must meet the requirements of the Trade Administration’s summary table.
- C01 / C02
- Tariff import regulation codes: the goods are (or some of them are) goods subject to import inspection as announced by the BSMI.
- Trade promotion service fee
- A fee collected by customs under Article 21 of the Foreign Trade Act, at 0.04% of the customs value; amounts of NT$100 or less are waived.
- ECFA early harvest list
- The early harvest list of the Cross-Straits Economic Cooperation Framework Agreement; for sourcing from mainland China, only the Taiwan-side list matters, and its current concordance table has 354 items.
- Product information file (PIF)
- Product safety data that cosmetics manufacturers or importers must establish under the Cosmetic Hygiene and Safety Act, being implemented in three phases from 2024 to 2026 depending on the product.
Sources and limits of verification
The regulations, tax rates, list counts and platform information on this page are based on the original pages actually opened, and queries of the HowBridge tariff database, on September 24, 2026; each item below includes the link, verification date and key original wording.
Government, official and corporate documents
- Regulations Governing Import of Commodities, Articles 4, 7 and 9 (amended ROC 112-12-26 [2023-12-26]; verified 2026-09-24): “Goods not on the Negative List of restricted imports imported by sea, air or postal delivery, whose free-on-board (FOB) value is US$20,000 or less or its equivalent”
- Regulations Governing Registration of Exporters and Importers, Article 2 (amended ROC 114-04-08 [2025-04-08]; verified 2026-09-24): “A company or sole proprietorship/partnership conducting import and export business … may apply under these Regulations to the International Trade Administration, Ministry of Economic Affairs … for registration as an exporter/importer”
- Foreign Trade Act, Articles 3, 9 and 21 (amended ROC 108-12-25 [2019-12-25]; verified 2026-09-24): “Customs shall uniformly collect a trade promotion service fee not exceeding 4.25 per ten thousand of the value of the exported or imported goods”
- Business Registration Act, Articles 4 and 5 (amended ROC 114-12-26 [2025-12-26]; verified 2026-09-24): “Those whose monthly sales do not reach the business tax threshold”
- Value-added and Non-value-added Business Tax Act, Articles 9, 20, 28 and 41 (amended ROC 114-05-28 [2025-05-28]; verified 2026-09-24): “For imported goods, business tax is calculated at the rate under Article 10 on the customs value plus import duty”
- Ministry of Finance ruling on tax registration for individual online sales (Tai-Cai-Shui-Zi No. 10904512340) (ROC 109-01-31 [2020-01-31]; verified 2026-09-24): “When sales in the month reach the business tax threshold, they shall immediately apply to the National Taxation Bureau for tax registration”
- Ministry of Finance (Kaohsiung National Taxation Bureau) explanation of the online sales threshold (published 2025-09-26; verified 2026-09-24): “From ROC year 114 (2025), the threshold for sales of goods is NT$100,000 (New Taiwan dollars, the same below), and for sales of services NT$50,000”
- Customs Act, Articles 29 and 49 (amended ROC 111-05-11 [2022-05-11]; verified 2026-09-24): “Where the combined customs value of the same batch is at or below the limit announced by the Ministry of Finance, it is exempt from duty. However, this does not apply to frequent imports or specific goods announced by the Ministry of Finance”
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 12 and 13 (amended ROC 109-04-01 [2020-04-01]; verified 2026-09-24): “Where the customs value exceeds the duty-free limit under these Regulations, import taxes and fees shall be levied on the full amount”
- Regulations Governing Customs Clearance of Air Express Consignments, Articles 11, 12 and 14 (amended ROC 115-02-23 [2026-02-23]; verified 2026-09-24): “3. Low-value dutiable imported express consignments: customs value of NT$2,001 to NT$50,000”
- Customs Administration, “What taxes and fees are payable on imported goods?” (page published 2026-07-13; verified 2026-09-24): “Trade promotion service fee: customs value of the goods × 0.04%. (Note: a trade promotion fee of NT$100 or less is waived)”
- Commodity Tax Act, Articles 2 and 11 (amended ROC 114-12-30 [2025-12-30]; verified 2026-09-24): “1. Refrigerators: levied ad valorem at thirteen percent”
- Regulations Governing Permission of Trade between the Taiwan Area and the Mainland Area, Articles 7, 9 and 11 (amended ROC 113-02-19 [2024-02-19]; verified 2026-09-24): “Goods from the mainland area may not be imported into the Taiwan area except as provided in the following subparagraphs”
- Customs Administration, “Which mainland Chinese goods are permitted for import?” (page published 2026-07-09; verified 2026-09-24): “Where neither of the codes ‘MW0’ and ‘MP1’ is listed, the mainland Chinese goods are permitted for import and exempt from an import permit”
- International Trade Administration, Summary Table of Mainland Chinese Goods Not Permitted for Import (MW0) (data updated ROC 115/09/24 [2026-09-24]; verified 2026-09-24): “2513 items in total”
- International Trade Administration, Summary Table of Mainland Chinese Goods Conditionally Permitted for Import (MP1) (data updated ROC 115/09/24 [2026-09-24]; verified 2026-09-24): “864 items in total”
- Ministry of Economic Affairs announcement, “Rules Permitting Small Quantities of Mainland Chinese Goods to Be Imported without an Import Permit” (ROC 101-03-06 [2012-03-06], Jing-Shou-Mao-Zi No. 10140004370; verified 2026-09-24): “Where the cost-insurance-freight (CIF) value is within NT$32,000 and no single item exceeds 24 pieces”
- International Trade Administration announcement, “Origin Marking Requirements for Certain Imported Textiles” (ROC 112-10-20 [2023-10-20], Mao-Guan-Li-Zi No. 1120153242; verified 2026-09-24): “The correct country of origin shall be marked on the goods themselves; goods not marked as required will not be cleared for import”
- Commodity Inspection Act, Articles 5, 6, 8, 9 and 12 (amended ROC 96-07-11 [2007-07-11]; verified 2026-09-24): “Commodity inspection is carried out by four schemes: batch-by-batch inspection, monitoring inspection, registration of product certification and declaration of conformity”
- Regulations Governing Commodity Inspection Fees, Articles 11, 15, 17 and 18 (amended ROC 115-07-13 [2026-07-13]; verified 2026-09-24): “Application for registration of product certification: NT$5,000 per model”
- Cosmetic Hygiene and Safety Act, Articles 4, 5 and 7 (amended ROC 107-05-02 [2018-05-02]; verified 2026-09-24): “Complete product notification and establish a product information file”
- TFDA announcement on phased implementation of cosmetic product information files (Wei-Shou-Shi-Zi No. 1131604608) (published 2024-06-26; verified 2026-09-24): “Implemented from July 1, ROC year 115 (2026)”
- Ministry of Health and Welfare press release, “A New Era of Cosmetics Regulation” (ROC 113-04-10 [2024-04-10]; verified 2026-09-24): “From the same date, cosmetics will no longer be divided into categories”
- Act Governing Food Safety and Sanitation, Articles 8 and 30 (amended ROC 108-06-12 [2019-06-12]; verified 2026-09-24): “Shall apply to the central competent authority for inspection according to the dedicated customs tariff codes and declare the relevant product information”
- Medical Devices Act, Article 25 (promulgated ROC 109-01-15 [2020-01-15]; verified 2026-09-24): “Manufacturing or importing medical devices requires an application to the central competent authority for inspection and registration”
- Commodity Labeling Act, Articles 5, 6 and 11 (amended ROC 111-05-18 [2022-05-18]; verified 2026-09-24): “The text used in commodity labeling shall be mainly in Chinese”
- Ministry of Finance press release on goods eligible for ECFA concordance-table preferential duties (published 2026-01-20; verified 2026-09-24): “Currently, goods eligible for ECFA concordance-table preferential duties number 354 items on the Taiwan side and 712 items on the mainland China side”
- Directions for Customs Clearance of Goods Imported under the Cross-Straits Economic Cooperation Framework Agreement (amended ROC 113-07-18 [2024-07-18]; verified 2026-09-24): “One certificate of origin shall apply to only one import declaration”
- ECFA import/export customs clearance Q&A (Customs Administration) (Customs Administration document; verified 2026-09-24): “For imports from mainland China to Taiwan, goods transported via Hong Kong or Macau are deemed to have been transported through a third party, whether or not they are unloaded”
- Customs Tariff Commission of the State Council, suspension of some ECFA product tariff concessions (first batch) (2023-12-21; verified 2026-09-24): “Imported products under 12 tariff lines, such as propylene and para-xylene, originating in the Taiwan region”
- momo explanation of relevant certification numbers (seller rules) (official platform rules; verified 2026-09-24): “If it is confirmed that the relevant numbers have not been filled in as required, the platform will take the product down directly”
- Alibaba Group, introduction to the 1688 business (company website; verified 2026-09-24): “As of fiscal year 2024, 1688.com had over 1 million paying members.”
- Zhejiang China Commodities City Group, 2024 annual report summary (Shanghai Stock Exchange 600415; self-reported by the company; verified 2026-09-24): “The Yiwu market brings together 26 major categories and 2.1 million kinds of goods”
- Customs Import Tariff, tariff codes under 6109.10 and 8207.50 (HowBridge tariff database query) (HowBridge tariff database; verified 2026-09-24): “6109.10.00.00-6 T-shirts, singlets and other vests of cotton, Column 1: 10.5%”
Academic and research literature
Disruptive Innovation in the Context of Retailing: Digital Trends and the Internationalization of the Yiwu Commodity Market
The Yiwu small commodities market is transforming toward digitalization and internationalization, with online platforms operating alongside the physical market.
Refashioning "the world's capital of small commodities": Yiwu's internationalization and digitalization
Yiwu is known as the “world’s capital of small commodities” and continues to push internationalization and digitalization (market size figures are taken from the Group’s annual report instead).
Leveraging cross-border e-commerce platforms for export strategies: a model for exporters in B2B markets
B2B cross-border e-commerce platforms let buyers and sellers match wholesale transactions online (conceptual explanation).
The ECFA and its expected effect on cross-strait trade and investment: a Taiwanese perspective
The ECFA early harvest list arranged phased tariff reductions for specific goods (an analysis of expected effects at the time of signing).
Selection and utilization of the early harvest list: evidence from the Free Trade Agreement between China and Taiwan
Being on the early harvest list does not mean firms will necessarily use the preference; actual use is affected by costs such as certificates of origin (the study concerns Taiwanese exports to mainland China; this page uses it as an analogy).
Selection and utilization of hand tool industry in the China–Taiwan free trade agreement
The utilization rate of ECFA preferences varies by industry (a case study of the hand tool industry).
The Impact of the ECFA Early Harvest List for Trade in Goods on Taiwan's Exports to Mainland China: A Difference-in-Differences Analysis (original in Chinese)
Total exports of non-ECFA items far exceed those of early harvest items (the study concerns Taiwanese exports to mainland China; this page uses it as an analogy), a reminder for importers to first check whether their items are on the Taiwan-side list.
The effects of China's cross-border e-commerce on its exports: a comparative analysis of goods and services trade
Cross-border e-commerce has become an important channel for China’s goods exports (the study covers China’s trade with Belt and Road countries).
① The MW0/MP1 item counts are updated daily; the figures on this page are as of 2026-09-24; ② excluded items under the small-quantity permit exemption are as per the International Trade Administration’s latest announcements, and this page does not list them item by item; ③ the sample calculation uses assumed amounts; the actual amounts are as assessed by customs; ④ BSMI laboratory testing fees and certification lead times are not officially published, so this page does not state them; ⑤ Shopee’s seller rules page loads dynamically and its content could not be read, so this page does not cite it; ⑥ Yiwu’s “2.1 million kinds of goods” is self-reported in the Group’s annual report; ⑦ academic literature is used only as background; regulations and tax rates rely on official first-hand sources; ⑧ this page does not constitute legal or tax advice.
Frequently asked questions
Can I source goods from 1688 to sell without a company?
Can businesses use the NT$2,000 duty exemption when sourcing?
How many items are on the ECFA early harvest list?
How much is the trade promotion service fee?
How much does BSMI certification cost?
What do I need to do to source cosmetics?
Can HowBridge handle formal customs declaration in a company’s name?
Can I source from Korea or Japan and ship through HowBridge?
Further reading
How company import business tax is calculated: formal customs declaration and invoice bookkeeping
1688 consolidation to Taiwan
ECFA early harvest list 2026: which goods are covered and who issues the certificate of origin
C01 and C02 import regulations and BSMI-inspected goods
Cosmetics import product notification and PIF
Import duty calculator
Taiwan’s list of prohibited and restricted imports
Buying at Shenzhen’s Huaqiangbei electronics market and importing to Taiwan
Consolidate at our Shenzhen warehouse and declare formally in your company’s name
Send samples, small batches or full orders to our Shenzhen warehouse; if your company declarant’s Uniform Business Number is registered as an importer/exporter, you can use formal customs declaration in your company’s name.
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