Taiwan (ROC) – Customs and Import duty tax calculation method

Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... 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 dutyA tax charged on certain goods which are brought into a coun... 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 dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the..., tradeThe buying and selling or exchange of goods and services. Th... promotionThe use of marketing and/or advertising to bring attention t... taxA fee imposed by a government on personal or corporate incom..., commodity taxA fee imposed by a government on personal or corporate incom..., excise taxA fee imposed by a government on personal or corporate incom... and health welfare taxA fee imposed by a government on personal or corporate incom....

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.

TradeThe buying and selling or exchange of goods and services. Th... promotionThe use of marketing and/or advertising to bring attention t... taxA fee imposed by a government on personal or corporate incom... 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 taxA fee imposed by a government on personal or corporate incom... is applied on the sum of the CIF value and duty while Liquor taxA fee imposed by a government on personal or corporate incom... is based on units of measure( litres of alcohol).