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.
