Everything you need to know about import duties and taxes in Taiwan
Exporting to Taiwan is open to Ukrainian businesses — but requires a clear understanding of local tax and customs rules. In this article, we explain everything you need to know: applicable duties and taxes, which products are subject to additional excise, how to calculate payments, and how to pay. At the end — a helpful tool.
Customs Duties in Taiwan: A Brief Overview
If you plan to ship goods to Taiwan, it’s important to know that there are three types of fiscal import charges:
- Customs Duty
- VAT
- Commodity Tax
Customs Duty
Threshold: goods valued over TWD 2000
Rates: from 0% to 30%, average — 6.25%
VAT (Value Added Tax)
Rate: flat — 5%
Applies to: imported goods valued over TWD 2000
Commodity Tax
Applies only to certain categories of goods according to the Commodity Tax Act.
| Product Category | Rate |
|---|---|
| Rubber tires | 10% or 15% |
| Beverages | 8% or 15% |
| Cement | from TWD 280 to 600 per ton |
| Sheet glass | 10% |
| Petroleum products | from TWD 110 to 6830 per kiloliter or TWD 690 per ton |
| Electrical appliances | 10%–20% |
| Motor vehicles | 15%–30% |
How to Calculate Duty, VAT, and Excise Tax
Customs Duty Calculation: Example
You ship 2,000 umbrellas to Taiwan. Unit price — TWD 100.
- Step 1. 2,000 × 100 = TWD 200,000
- Step 2. Add CIF: 200,000 + 700 = TWD 200,700
- Step 3. Duty: 200,700 × 6.6% = TWD 13,246.20
VAT Calculation: Example
- CIF: TWD 200,700
- Rate: 5%
- VAT: 200,700 × 5% = TWD 10,035
Excise Tax Calculation: Example
You import sheet glass worth TWD 200,000 at a 10% rate.
- Calculation: 200,000 × 10% = TWD 20,000
Tax Threshold and Exemptions (de minimis)
Threshold: TWD 2000
- Goods under TWD 2000 — exempt from Duty, VAT, and Excise Tax
- Goods over TWD 2000 — subject to all taxes
There is no free trade agreement between Taiwan and Ukraine, so no additional exemptions apply.
Who Must Pay the Taxes?
According to Article 6 of the Taiwan Customs Act, the payer may be:
- The consignee
- The holder of the bill of lading
- The person who owns the goods at the time of import
How to Pay Duties and Taxes in Taiwan
- Via bank — in person at a branch near customs
- By bank transfer — to customs or treasury accounts
- Online — through the CPT Single Window
Tips for Exporters: How to Avoid Issues During Customs Clearance
- Check HS codes — they determine the duty rate
- Calculate duties in advance — use the calculator
- Ensure payment is made before the cargo arrives
- Contact GlobalPost — we’ll help with documentation
How to Ship Goods to Taiwan with GlobalPost
- Parcel and cargo delivery from Ukraine — for individuals.
- Logistics for businesses — including taxes and duties.
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From what threshold do taxes apply in Taiwan?
Duties apply to shipments valued over TWD 2000. Below that, de minimis exemption applies.
What is the VAT rate on imported goods?
Taiwan applies a flat 5% VAT on goods over TWD 2000, based on the CIF value.
What is Taiwan's commodity tax and when is it applied?
Commodity tax applies only to certain products (e.g., vehicles, beverages, oil) in addition to customs duty and VAT.
How can I check the duty rate for my product?
Use the correct HS code and check via Taiwan’s customs portal or use the GlobalPost calculator.
How can I pay import taxes in Taiwan?
Via bank payment, wire transfer, or online through the CPT portal.
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Latin America as a growth point: Logistical challenges and opportunities when exporting to Mexico, Brazil, and Chile
How to avoid delivery delays during the New Year holidays: tips from GlobalPost
How to ship furniture or large decorative items abroad: when you need freight rather than courier service
Asian vector: Logistics strategies for exporting to South Korea and Japan
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Jewelry exports: security protocols, insurance, and customs nuances when shipping high-value goods
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