IMPORT DESTINATION

Importing Into 🇹🇼 Taiwan

CUSTOMS AUTHORITYCustoms Administration, Ministry of Finance (財政部關務署)

STANDARD VAT5%

DE MINIMIS (USD)US$200

De Minimis Threshold

THRESHOLD (USD)

US$200

LOCAL CURRENCY

NTD 2,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Taiwan's de minimis threshold for customs duty and business tax (VAT) exemption on imported goods is NTD 2,000 (approximately USD $65–$70). Goods valued at or below NTD 2,000 per shipment are exempt from customs duty and business tax. Goods above this threshold are subject to customs duty (rate varies by HS code) and business tax (5%). Taiwan has been considering adjustments to its de minimis rules in response to the growth in cross-border e-commerce.

As of: 2022-01-01

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Declaration (electronic — Taiwan Trade-Van system or eManifest)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (for any applicable FTA preference)
06	FDA Taiwan import licence or notification (for food, drugs, cosmetics, and medical devices)
07	NCC type approval certificate (for telecommunications equipment)
08	Quarantine inspection certificate (for agricultural products)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms and ammunition (strict permit required from National Police Agency)
⚠Medicines and pharmaceuticals (Food and Drug Administration (FDA) import permit required for commercial import)
⚠Agricultural products including fresh fruit, vegetables, and meat (quarantine inspection required; restrictions on many origins)
⚠Certain food additives and processed foods (FDA Taiwan registration required)
⚠Telecommunications equipment (NCC type approval required)
⚠Endangered species products (CITES permit required)
⚠Radioactive materials and hazardous chemicals

Prohibited Import Categories

✗Narcotics and psychotropic substances (severe penalties including the death penalty for trafficking of large quantities)
✗Poppy seeds and opium poppy plant materials (treated as narcotics — travelers have been jailed for importing food containing poppy seeds)
✗Pornographic material
✗Counterfeit currency and goods
✗Products that infringe intellectual property rights
✗Goods from mainland China that are not on the approved import list (cross-strait trade is regulated)

Special Notes

01Taiwan operates as a separate customs territory from mainland China — the Republic of China (ROC) customs regime is entirely independent of the People's Republic of China (PRC).
02Business Tax (VAT equivalent — 營業稅) is 5%.
03Taiwan has FTAs with a small number of countries; it is not a member of most major multilateral trade bodies due to its unique political situation but participates in WTO as 'Chinese Taipei'.
04Poppy seeds are a particularly significant risk — Taiwan has jailed travelers for importing food products containing poppy seeds. This is a strict liability offense.
05Taiwan's FDA (Food and Drug Administration) is particularly strict about drug and food safety enforcement.
06Cross-strait trade: trade with mainland China is regulated through specific channels and a list of approved goods. Many items remain restricted.
07Taiwan is a major electronics manufacturing hub (TSMC, Foxconn, ASUS, etc.) — commercial electronics imports face competition policy scrutiny.
08The ManifestNT (eManifest) system is used for air cargo customs declarations.