Learn about cross-border ecommerce, shipping, and importing.
If you are looking to grow your ecommerce business into Taiwan , you’ve come to the right place. Keep reading to learn everything you need to know about selling goods into Taiwan.
Taiwan has many trade agreements, is part of the WTO, and does not have many significant trade barriers or extensive import documentation requirements, making it fairly easy to business there.
Landed cost fairness 4/5
Though Taiwan’s de minimis is fairly low, which is unfavorable for landed cost, the VAT and average duty rates are low, which balances out the low de minimis for an overall fair landed cost.
Flexibility of legal regulations 3/5
While there are not many significant stringent legal regulations for importing into Taiwan, there are strict laws governing the importation of food and agricultural products.
Availability and accessibility of shipping 5/5
All the major carriers offer services to Taiwan, making it an accessible ship-to location.
Accessibility and variety of payment methods 5/5
Taiwan uses global payment methods, which are convenient for those wishing to sell to Taiwan-based consumers or businesses.
Market opportunity 5/5
Almost all of Taiwan’s population use the internet and a high percentage shop online, making it a good market opportunity.
Landed cost is the total price of getting a purchase to the customer's door, which includes:
Product price
Shipping
Duties
Taxes
Fees (currency conversion, carrier, broker, customs, or government fees)
Taiwanese de minimis, tax, and duty
Term to know
CIF: CIF (cost, insurance, freight) is a method for calculating import taxes or duties where the tax is calculated on the cost of the order plus the cost of freight and insurance.
FOB: FOB (freight on board or free on board) is a valuation method for calculating import taxes or duties where the fees are calculated only on the cost of the goods sold. FOB is not calculated on the shipping, duty, insurance, etc.
Duty and tax will be charged only on imports into Taiwan where the total FOB value of the import exceeds Taiwan’s minimum value threshold (de minimis), which is 2,000 TWD. Anything under the tax de minimis value is considered a tax-free import, and anything under the duty de minimis value is considered a duty-free import.
Import tax
Standard rate: 5%
Applied to the CIF value of the order
Value-added tax (VAT)
The import VAT rate for Taiwan is 5% and is applied to the CIF value of the order. There are no VAT registration requirements for selling physical goods into Taiwan if you do not have a physical location there.
When you need to register:
If you sell digital services into Taiwan where the total value exceeds $480,000 TWD, you must register for Taiwanese VAT.
If you have a physical business location or warehouse in Taiwan and the total value of the imported goods exceeds $80,000 TWD annually, you must register for Taiwanese VAT.
Trade promotion service tax
Every import into Taiwan is subject to a trade promotion service fee of .04%, which is applied to the CIF value of the order.
Import duty
Average rate: 6.25%
Applied to the CIF value of the order
Duty rate
Taiwan’s duty rates range from 0-30%, with an average rate of 6.25%. Duty is applied to the CIF value of the import.
Landed cost examples
Below are sample landed cost breakdowns for Taiwan (one below the de minimis threshold and one above), which were calculated using Zonos Quoter:
Landed cost for a shipment to Taiwan below the de minimis value:
Landed cost for a shipment to Taiwan above the de minimis value:
Trade agreements
Taiwan has at least 11 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.
Taiwan is a member of the World Trade Organization
As a member of the World Trade Organization (WTO), Taiwan must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.
Required for certain goods, such as small passenger cars, vehicle frames, tobacco, chassis, alcohol products, and some agricultural products.
May be required for preferential tariff treatment.
Prohibited, restricted, and controlled imports into Taiwan
Government agencies regulate imports.
Prohibited vs. restricted. vs. controlled items
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license. Controlled goods have military or national security significance.
Prohibited items:
Drugs not for medical use
Firearms, ammunition, and knives
Goods infringing upon the rights of patents, trademarks, and copyrights
Fake or altered currencies/securities, or molds for printing counterfeit currency
Live wildlife or protected wildlife products
Goods prohibited by law from importation
Restricted items:
Animals
Dried food over six kilograms or not for personal use
Endangered species of wildlife
Medical equipment
Medicine and controlled drugs
Plants or seeds
Radio transmitters and telecommunication equipment
Raw food
Tobacco and alcohol
Further information on Taiwan’s prohibited and restricted imports:
Requirements to import food and agricultural products into Taiwan
Taiwan doesn’t have many notable legal regulations, but a significant import category that importers should pay special attention to is food and agricultural products. There are special labeling, packaging, and registration requirements involved with importing these goods. See the full report of Taiwan’s customs regulations for food and agricultural products here.
Taiwan
Taiwan country guide
Learn about cross-border ecommerce, shipping, and importing.
If you are looking to grow your ecommerce business into Taiwan
, you’ve come to the right place. Keep reading to learn everything you need to know about selling goods into Taiwan.
Ease of importing goods score: A
Ease of doing business 5/5
Landed cost fairness 4/5
Flexibility of legal regulations 3/5
Availability and accessibility of shipping 5/5
Accessibility and variety of payment methods 5/5
Market opportunity 5/5
Key stats for Taiwan
Landed cost for Taiwan
Landed cost is the total price of getting a purchase to the customer's door, which includes:
Taiwanese de minimis, tax, and duty
Further explanation of de minimis, tax, and duty provided below
Duty and tax de minimis
Based on the FOB value of the order
De minimis value
Duty and tax will be charged only on imports into Taiwan where the total FOB value of the import exceeds Taiwan’s minimum value threshold (de minimis), which is 2,000 TWD. Anything under the tax de minimis value is considered a tax-free import, and anything under the duty de minimis value is considered a duty-free import.
Import tax
Applied to the CIF value of the order
Value-added tax (VAT)
The import VAT rate for Taiwan is 5% and is applied to the CIF value of the order. There are no VAT registration requirements for selling physical goods into Taiwan if you do not have a physical location there.
When you need to register:
Trade promotion service tax
Every import into Taiwan is subject to a trade promotion service fee of .04%, which is applied to the CIF value of the order.
Import duty
Applied to the CIF value of the order
Duty rate
Taiwan’s duty rates range from 0-30%, with an average rate of 6.25%. Duty is applied to the CIF value of the import.
Landed cost examples
Below are sample landed cost breakdowns for Taiwan (one below the de minimis threshold and one above), which were calculated using Zonos Quoter:
Landed cost for a shipment to Taiwan below the de minimis value:
Landed cost for a shipment to Taiwan above the de minimis value:
Trade agreements
Taiwan has at least 11 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.
Taiwan is a member of the World Trade Organization
As a member of the World Trade Organization (WTO), Taiwan must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.
Customs resources
Taiwan’s Customs authority
Taiwan Customs Administration
Customs refund in Taiwan
Customs refund in Taiwan
Shipping and compliance
Top courier services:
Depending on the courier, additional shipping fees may include:
Documentation and paperwork
Always required:
Sometimes required:
Certificate of origin
Prohibited, restricted, and controlled imports into Taiwan
Government agencies regulate imports.
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license. Controlled goods have military or national security significance.
Prohibited items:
Restricted items:
Further information on Taiwan’s prohibited and restricted imports:
Legal regulations for businesses
Requirements to import food and agricultural products into Taiwan
Taiwan doesn’t have many notable legal regulations, but a significant import category that importers should pay special attention to is food and agricultural products. There are special labeling, packaging, and registration requirements involved with importing these goods. See the full report of Taiwan’s customs regulations for food and agricultural products here.
Tips for exporting from Taiwan
Taiwan’s exportation regulations
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