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

Posted on Posted in Customs Duty Calculator

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....

Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... 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 taxA fee imposed by a government on personal or corporate incom... + Excise duty)
No Duty if CIF value is less than TWD 3,000

Extra taxes and customs fees while importing:

Type of TaxA fee imposed by a government on personal or corporate incom... Products 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... All 0.04%
Commodity TaxA fee imposed by a government on personal or corporate incom... Some products Varying range
Liquor TaxA fee imposed by a government on personal or corporate incom... Related products Varying range
Tobacco TaxA fee imposed by a government on personal or corporate incom... Related products TWD 590 per kg
Health Welfare TaxA fee imposed by a government on personal or corporate incom... 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.
  • 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).
  • Below is the Commodity taxA fee imposed by a government on personal or corporate incom... in Taiwan :

    Type of commodity TaxA fee imposed by a government on personal or corporate incom... 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%