🇹🇼 Taiwan · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Taiwanese trade clears through the Customs Administration. Traders register with the Bureau of Foreign Trade, classify goods by the CCC code (HS-based), and pay import duty plus 5% business tax (VAT) and, on some products, commodity tax. Declarations are electronic; certain goods need import permits.
Customs are administered by the Customs Administration (Ministry of Finance), with trade policy under the International Trade Administration. Importers and exporters register for trade.
- Customs declarations are processed by the Customs Administration.
- Duties and business tax are assessed on customs value and classification.
- Some goods require import/export permits or registration.
Step-by-step
- 1
Register with the trade bureau
Register as an importer/exporter with the Bureau of Foreign Trade (BOFT) to obtain trading rights.
- 2
Classify goods (CCC code)
Classify goods by the CCC code (the HS-based Standard Classification of Commodities) to find the import-duty rate.
- 3
Check import permits
Check whether goods are on the restricted/permit-required list and need an import permit or agency approval.
- 4
Handle duty and taxes
Pay import duty and the 5% business tax (VAT); some products also carry commodity tax or health-welfare surcharge.
- 5
Declare electronically
File the customs declaration and documents (invoice, packing list, bill of lading) via the electronic customs network, usually via a customs broker.
- 6
Get rulings or resolve disputes
Apply for an advance tariff classification ruling and use the Customs review/appeal process for disputes.
Checklist
- Bureau of Foreign Trade registration
- CCC code classification
- Import permit (restricted goods)
- Import duty + 5% business tax (+ commodity tax)
- Electronic customs declaration
- Invoice, packing list, B/L
- Customs broker (optional)
- Advance ruling / appeal route
Official authorities
- Customs Administration (Ministry of Finance)
Customs — declarations and duties.
Frequently asked questions
What is the CCC code?
Taiwan's Standard Classification of Commodities, an HS-based code used to classify goods and set import-duty rates.
What tax applies on imports?
Import duty plus a 5% business tax (Taiwan’s VAT); certain goods also carry commodity tax or a health-and-welfare surcharge.
Do I need to register to trade?
Yes — importers and exporters register with the Bureau of Foreign Trade to obtain the right to trade before clearing goods.
Official-information aggregation, not legal advice. Always verify on the authority's own site.