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Customs or Import duty for Necklace with diamonds and precious stones to Taiwan (ROC)

The Customs or Import duty for Necklace with diamonds and precious stones to Taiwan (ROC) is classified under Jewelry & Watches(cdf categories).

The HSCODE applied for Necklace with diamonds and precious stones is 91-3-10-0-6

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 5%

Special Tariff rate 1 is 0%

Special Tariff rate 2 is 0%

Special Tariff rate 3 is 0%

Special Tariff rate 4 is 0%

Special Tariff rate 5 is 0%

Special Tariff rate 6 is NULL

Special Tariff rate 7 is 0%

Special Tariff rate 8 is 0%

Special Tariff rate 9 is NULL

The average VAT rate applicable in Taiwan (ROC) is 0.05

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Commodity tax

Excise Duty

Trade promotion tax

Liquor tax

Tobacco tax

Health Welfare tax

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Taiwan Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance
  • Along with Import duty, import goods are also subject to sales tax, trade promotion tax, commodity tax, excise tax and health welfare tax.

Below is the Duty and Sales tax for Taiwan :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 30% 6.52% ST=5%
VAT = ST * (CIF + Duty + Commodity tax + Excise duty)
No Duty if CIF value is less than TWD 3,000

Extra taxes and customs fees while importing:

Type of Tax Products Rates
Trade Promotion Tax All 0.04%
Commodity Tax Some products Varying range
Liquor Tax Related products Varying range
Tobacco Tax Related products TWD 590 per kg
Health Welfare Tax Related products TWD 250 per kg

Please find the lists and detailed information about other taxes here.

NOTE:

  • Taiwan uses the Customs Cooperation Council Nomenclature (CCCN) to classify goods and set duty rates.
  • Trade promotion tax is applicable only if the CIF value is up to TWD 100.
  • Some products like books and electronic products like laptops can be imported free of duty.
  • Commodity tax is applied on the sum of the CIF value and duty while Liquor tax is based on units of measure( litres of alcohol).
  • Below is the Commodity tax in Taiwan :

    Type of commodity Tax rate
    Rubber tyres 10% or 15%
    Beverages 8% or 15%
    Cement TWD 280 to TWD 600 per ton
    Plate glass 10%
    Oil and gas TWD 110 to TWD 6,830 per kilolitre or TWD 690 per ton
    Electrical appliances 10% or 20%
    Vehicles 30% or 15%
    Prohibited Items:

    • No items are prohibited
    Other related items:

    Gold jewellery – necklaces and chains
    Necklace with diamonds and precious stones
    Diamond jewellery – pendants,rings,necklaces,ear-rings,gold coins
    Platinum jewellery – necklaces & chains ,bands
    Silver jewellery – bangles,rings with gemstones,rings,cufflinks
    Clocks – electric with mechanical display
    Clock – electric with mechanical display
    Sports watches,analog watches,mens and womens watches
    Wrist watch,Digital watches,smart watches,fitness tracker,heart rate monitors,etc
    Precious and semi-precious stones