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Updated · March 2026 11 min read

Taiwan Import Duties and Taxes (VAT, Customs, and Compliance Explained)

Get a clear overview of Taiwan's import duties, 5% VAT, EZWAY customs e-Declaration, and product certification requirements. Learn key timelines, costs, and compliance essentials.

Lucas Arillotta
Lucas Arillotta Supply Chain Manager at SINO Shipping
China Import Duties & Taxes
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In this guide
  1. 01 Import Duties & VAT
  2. 02 Customs Clearance
  3. 03 Product Certification
  4. 04 IOR Registration
  5. 05 Ports & Airports
  6. 06 Mechanisms & Compliance
  7. 07 Common Mistakes
  8. 08 Bottom line
The essentials of the article
  • Taiwan applies a 5% VAT on most imported goods, collected by the Taiwan Customs Administration.
  • EZWAY is the official e-Declaration system for customs clearance, with advance manifest filing required.
  • Product certifications from BSMI, NCC, TFDA, EPA, or BAPHIQ are mandatory for many categories and can take 1 week to 12 months.
  • IOR registration with Taiwan Customs is free and usually completed in 1-3 business days.

When shipping goods from China to Taiwan, import duties and taxes are a critical part of your landed cost. Taiwan’s customs system is streamlined—yet highly regulated—with clear rules for VAT, duties, product certification, and compliance. We see importers routinely tripped up by paperwork gaps, timing errors, and misunderstanding local obligations. This guide lays out exactly how Taiwan’s import taxes work, what to expect from the EZWAY e-Declaration system, the role of certifications, and how to avoid common pitfalls. For a full overview of the process, see our full Taiwan shipping guide.

Understanding Taiwan’s Import Duties and VAT (How taxes are calculated)

Import taxes in Taiwan are straightforward in principle, but the details matter. Here’s what you need to know about VAT, duties, and who collects them.

VAT rate and scope

Taiwan levies Value-Added Tax (VAT) at a standard rate of 5% on most imported goods. This rate is set by the Value-Added and Non-Value-Added Business Tax Act. Certain goods and services—such as exports or some financial services—are zero-rated, but nearly all commercial imports from China will be subject to the standard 5%.

The VAT is calculated on the CIF value (cost, insurance, freight), plus import duties and any other applicable charges. This means your landed cost will always include VAT on top of duties. For a breakdown of how VAT applies to different shipping modes, see choose shipping mode guide.

Tax TypeStandard RateReduced/Zero RateApplies to
VAT5%0%Most goods; exports zero-rated
Import dutyVariesN/ADepends on HS code, anti-dumping

Duty calculation basics

Import duties in Taiwan depend on the HS code and country of origin. Most goods from China are subject to normal tariffs, but select categories face anti-dumping duties—these can be substantial and are actively enforced by the Ministry of Finance.

Duties are calculated on the CIF value. For some products, you’ll also need to factor in surcharges or special taxes. It’s essential to confirm your exact HS code and check for anti-dumping risks; our anti-dumping duties guide explains which categories are affected.

Charge ComponentDescription
CIF valueCost, insurance, freight
Import duty% rate based on HS code
VAT5% of (CIF + duty)
Other taxesOnly for select goods (rare)

Who collects taxes

All import duties and VAT are collected by the Taiwan Customs Administration (part of the Ministry of Finance). You pay these at the point of clearance, via the EZWAY e-Declaration system. The Customs Administration is responsible for verifying values, applying rates, and confirming compliance.

For more on how Customs interacts with importers, see our customs clearance EZWAY guide.

Clearing Customs in Taiwan (EZWAY e-Declaration and timelines)

Taiwan’s clearance process is digital-first, but not forgiving of mistakes. The EZWAY platform is mandatory for all importers.

EZWAY e-Declaration overview

EZWAY is Taiwan’s official e-Declaration system for customs filing. All import documents, manifests, and declarations are submitted electronically. This system enables fast processing—provided all paperwork is accurate and complete. The platform is used for both sea and air shipments.

For a step-by-step walkthrough, consult our EZWAY customs clearance guide.

System FeatureWhat it Does
Manifest filingAdvance cargo details uploaded pre-arrival
Document uploadElectronic submission of invoices, certs
Payment integrationDuty, VAT, and fees paid directly online
Clearance statusReal-time updates on release/inspection

Advance manifest filing

Taiwan requires advance manifest filing for all cargo—both sea and air. This means your shipping agent or forwarder must submit cargo details before the vessel or plane arrives. Failure to file in advance results in delays, penalties, or even refusal of entry.

We’ve seen many importers overlook this step, especially with LCL or air shipments. For more on deadlines, see our cut-off times guide.

Customs clearance timelines

With all documents in order, customs clearance in Taiwan takes 24-48 hours. However, if your shipment is flagged for inspection, or if paperwork is incomplete, clearance can stretch to 3-7 days. Inspections are triggered by compliance gaps, random checks, or suspected misclassification.

For air shipments, clearance is often faster, but only if all certifications are uploaded. For tips on speeding up clearance, see last-mile delivery guide.

ScenarioTypical Timeline
Complete docs, no inspection24-48 hours
With inspection3-7 days
Missing paperworkDelays vary

Product Certification Requirements (Taiwan’s agency approvals)

Taiwan’s customs won’t release many product categories without local certification. The agencies, timelines, and costs are strict—don’t underestimate this step.

BSMI certification (electronics)

Electrical and electronic products require certification from the Bureau of Standards, Metrology and Inspection (BSMI). The BSMI process covers CNS standards and Taiwan RoHS compliance.

  • Typical timeline: 2-6 weeks
  • Cost: NT$10,000–NT$50,000 for BSMI; NT$5,000–NT$20,000 for RoHS testing

For a full checklist, see our BSMI certification guide.

NCC approval (wireless devices)

If your product has radio or wireless functions, you’ll need NCC Type Approval from the National Communications Commission.

  • Timeline: 2-4 weeks
  • Cost: NT$8,000–NT$30,000

Wireless devices without NCC approval will be held at customs. For more details, check FCL vs LCL guide for certification impacts on container shipments.

TFDA permits (food, cosmetics, medical)

Food, beverages, cosmetics, and medical devices are regulated by the Taiwan Food and Drug Administration (TFDA). Permits and registrations are required:

  • Food/beverage permit: 2-4 weeks, NT$5,000–NT$20,000
  • Cosmetics registration: 2-6 weeks, NT$10,000–NT$30,000
  • Medical device registration: 3-12 months, NT$30,000–NT$200,000+

For compliance steps, see our TFDA food & cosmetics guide.

EPA registration (chemicals)

If you’re importing chemicals or materials, the Environmental Protection Administration (EPA) requires TCSCA registration (Toxic Chemical Substances Control Act). Ongoing compliance is mandatory, with registration fees ranging from NT$20,000–NT$100,000+.

BAPHIQ certificates (agricultural goods)

Agricultural products and wood packaging must comply with BAPHIQ (Bureau of Animal and Plant Health Inspection and Quarantine) rules. ISPM-15 treatment and phytosanitary certificates are required for all wood packaging from China.

  • Timeline: 1-2 weeks
  • Cost: NT$1,000–NT$5,000

For pallet requirements, see our US GMA pallet guide.

Importer of Record (IOR) Registration in Taiwan (Who can import)

Every shipment needs a local entity registered as the Importer of Record (IOR). Without this, your cargo cannot clear customs.

Who qualifies as IOR

The IOR can be a Taiwanese company, a registered business, or a local customs broker. Foreign entities cannot act as IOR directly. Most importers appoint a broker if they lack a local business presence.

For tips on choosing the right IOR, see door-to-door vs port-to-port guide.

IOR TypeEligible?Notes
Local companyYesMust be registered in Taiwan
Customs brokerYesCan act as IOR for foreign importers
Foreign entityNoMust appoint local agent

Registration process

IOR registration with Taiwan Customs is straightforward:

  • Submit business registration documents
  • Complete Customs registration (online or at office)
  • Lead time: 1-3 business days

This process is free, but business registration fees may apply if establishing a new entity.

Lead times and costs

Customs registration itself is free and fast, but setting up a business takes longer and costs more. Most importers use a broker to avoid delays.

Taiwan’s Port and Airport Network (Where your cargo arrives)

Choosing the right arrival port or airport affects transit times, clearance speed, and last-mile delivery.

Major seaports

Taiwan’s main container ports are:

  • Kaohsiung: Southern Taiwan, national gateway. 2-4 days transit from Shanghai.
  • Taichung: Central Taiwan. 3-5 days transit.
  • Keelung: Northern Taiwan (Taipei area). 3-5 days transit.
  • Hualien: Eastern Taiwan. 5-7 days transit; used mainly for bulk/project cargo.

For best routing, see our best shipping lanes guide.

Key airports

Air freight arrives at:

  • Taiwan Taoyuan International Airport: Greater Taipei, national hub. 1 day direct from Shanghai.
  • Kaohsiung International Airport: Southern Taiwan. 1-2 days via hub.
  • Taichung International Airport: Central Taiwan. 1-2 days via hub.

For a comparison of air vs express courier, see air freight vs express guide.

Transit times from China

Transit times are short, but holiday shutdowns and port congestion can impact schedules. Always check shipping calendar guide for risks around Lunar New Year and other major holidays.

LaneTransit DaysFrequency
Shanghai → Kaohsiung2-4Multiple/week
Shanghai → Taichung3-5Regular feeder
Shanghai → Keelung3-5Frequent feeder
Shanghai → Hualien5-7Less frequent
Shanghai → Taoyuan Airport1Daily flights

Unique Import Mechanisms and Compliance (Taiwan’s special rules)

Taiwan’s import system includes several unique requirements you won’t find elsewhere. Missing these can result in costly delays or outright rejection.

ISPM-15 wood packaging rules

All wood packaging from China must be ISPM-15 treated and certified. This is strictly enforced—non-compliant pallets or crates are rejected or quarantined.

For more on how to prepare compliant packaging, see moisture protection guide and US GMA pallets guide.

RequirementApplies toRisk if missing
ISPM-15 treatmentAll wood packaging from ChinaRejection/quarantine
Phytosanitary certAgricultural goodsDelayed clearance

Anti-dumping duties

Taiwan actively applies anti-dumping duties on select Chinese imports. These are reviewed regularly and can significantly increase landed cost. Goods affected include steel, chemicals, and certain consumer products.

For a list of affected categories, check our anti-dumping duties guide.

EZWAY system features

EZWAY is not just a filing platform—it also integrates payment, clearance status, and compliance checks. The system automatically flags missing certifications and can trigger inspections if data is inconsistent.

For tips on navigating EZWAY, see value-added services guide.

Common Mistakes Importers Make in Taiwan (What to avoid)

Even experienced importers get caught out by Taiwan’s requirements. Here are the most frequent—and costly—mistakes we see.

Missing IOR or customs broker

Failing to appoint a local IOR or customs broker is the number one cause of clearance delays. Customs will not process your shipment until a registered entity is on file.

For guidance, see pickup origin services guide.

Non-compliance with ISPM-15

Shipping wood packaging without ISPM-15 treatment and certification leads to rejection, quarantine, or mandatory re-export. This is a zero-tolerance rule.

Incorrect product certifications

Missing or invalid certifications—BSMI, NCC, TFDA, EPA, or BAPHIQ—will trigger customs holds and lengthy inspections. Don’t rely on supplier paperwork alone; verify every certificate matches Taiwan’s requirements.

Underestimating holiday impacts

Major holidays like Lunar New Year, Dragon Boat Festival, and Mid-Autumn Festival cause port, customs, and warehouse shutdowns. Arriving during these periods can add a week or more to clearance and delivery.

For a full calendar, see shipping calendar guide.

HolidayTypical Impact
Lunar New Year5-7 days shutdown
Dragon Boat Festival1-2 days closure
Mid-Autumn Festival1-2 days closure
National Day1 day closure
Tomb Sweeping Day1 day closure

Misunderstanding DDP obligations

Some importers assume Delivered Duty Paid (DDP) shipments remove all local compliance obligations. In Taiwan, DDP covers duties and VAT, but does not exempt you from certification, IOR registration, or packaging rules.

For a breakdown, see DDP shipping guide and DAP vs DDP comparison.

Bottom line

Importing to Taiwan is efficient—if you follow the rules. Budget for 5% VAT, confirm your product’s duty rate and anti-dumping status, and secure all necessary certifications well before shipping. Register your IOR, file manifests in EZWAY, and avoid wood packaging pitfalls by insisting on ISPM-15 treatment. Plan shipments around Taiwan’s major holidays to prevent delays, and don’t assume DDP terms bypass local compliance.

For tailored advice, fast cost estimates, and help navigating Taiwan’s requirements, request a custom quote or explore our full Taiwan shipping guide.

ReferenceGlossary· 37 terms

Search a term, or jump by letter.

advance
When the carrier or broker pays duties, taxes, or fees to customs on your behalf and invoices you later. Often used with disbursement; confirm who pays the advance and any fee.
BSMI Certification
Bureau of Standards, Metrology and Inspection Certification. Mandatory safety and quality certification for regulated products entering Taiwan.
CIF
Cost, Insurance and Freight. Sea and inland waterway only—no air. Seller pays freight and minimum insurance (typically ICC C) to the named port; buyer clears import and pays duties. Risk transfers when goods are on board the vessel.
clearance
Customs clearance. Process of presenting goods and documents to customs and obtaining release for import or export. Export clearance (who files it) is the key difference between EXW and FOB.
CNS Standards
Chinese National Standards. Taiwan's national standards for product quality, safety, and compliance, often required for import certification.
country of origin
Country where goods were produced or underwent substantial transformation. Determines which duty rate column applies (WTO vs preferential); Certificate of Origin provides proof.
customs broker
Licensed agent who files customs declarations, liaises with customs, and handles clearance on your behalf.
cut-off
Deadline by which cargo or documents must be received to make a specific sailing or flight. Missing it usually means a day's delay.
DAP
Delivered At Place. Seller delivers to a named place (e.g. buyer's warehouse) and unloads; buyer handles import clearance, duties, and Consumption Tax. IOR is the buyer.
DDP
Delivered Duty Paid. Seller pays all costs to the buyer's door, including clearance, duties, and Consumption Tax. True DDP means the recipient pays nothing at delivery.
door-to-door
Service from shipper's door to consignee's door. The forwarder or carrier coordinates all legs, including pickup and delivery.
duty
Import duty. Tax levied by customs on imported goods, based on HS code, value, and origin.
EPA
Economic Partnership Agreement. Japan's FTAs (e.g. Japan–China, RCEP). Preferential duty rates apply if origin rules are met and a Certificate of Origin is provided.
EZWAY
EZWAY. Taiwan Customs' mobile e-Declaration system for real-name authentication and customs clearance of imported goods.
FCL
Full Container Load. You book an entire container (e.g. 20GP or 40HC); only your cargo inside.
forwarder
Freight forwarder. Company that books transport, arranges documentation, and often coordinates customs on your behalf.
HS Code
Harmonized System code. International product classification used for customs; determines duty rate and any restrictions.
Import Duty
Tax levied by Iraqi customs on goods imported into Iraq, calculated based on product classification and value.
Importer of Record
The entity in the destination country legally responsible for the import declaration and for paying duties and taxes (abbrev. IOR).
IOR
Importer of Record. The entity legally responsible for the import declaration and for paying duties and taxes in the destination country.
ISPM-15
International Standards for Phytosanitary Measures No. 15. Treatment standard for wood packaging (e.g. pallets) to prevent pests.
landed cost
Total cost to get goods to the final destination: transport, handling, customs, duties, taxes, and last-mile. Use it to compare modes, not headline rate alone.
last-mile
Final leg of delivery from port, airport, or warehouse to the consignee's address. May include remote-area or residential surcharges.
LCL
Less than Container Load. Your cargo shares a container with others; priced per CBM (plus CFS and handling at both ends).
Lunar New Year
Lunar New Year. The most significant holiday in Hong Kong, often causing delays in shipping and customs clearance.
Medical Device Registration
Registration required for importing medical devices. Governed by Prakas No. 125/18 in Cambodia.
Mid-Autumn Festival
Mid-Autumn Festival. Major Hong Kong holiday impacting port and customs schedules.
National Day
Vietnam's Independence Day (September 2nd). Public holiday affecting customs and port operations.
NCC Type Approval
National Communications Commission Type Approval. Certification required for telecommunications and radio-frequency products imported into Taiwan.
New Year
Japan: late December to early January when many businesses, ports, and warehouses close or reduce operations. Plan shipments to avoid arrival during this window; expect backlog after reopening.
pickup
Factory collection. Truck books, loads at origin, and transports cargo to the CFS, CY, or airport. Distance, multi-supplier stops, and cargo readiness affect cost.
port-to-port
Service from origin port to destination port only. You (or your forwarder) arrange pickup and delivery separately.
RoHS
Restriction of Hazardous Substances Directive (2011/65/EU). EU directive limiting hazardous substances in electrical and electronic equipment imported into Portugal.
TCSCA Registration
Toxic Chemical Substances Control Act Registration. Mandatory registration for controlled chemicals imported into Taiwan.
Type Approval
Certification issued by ARPCE for electronic products, confirming compliance with Algerian regulations.
value-added services
Logistics services beyond basic freight: repacking, labeling, palletization, inspection. Often billed per unit; request a breakdown to avoid vague invoice lines.
VAT
Value Added Tax. Cambodia's standard consumption tax applied to imports, currently at 10%.