Shipping from Mainland China to Taiwan: Tax and Restrictions

The most common misconception about shipping from mainland China is that a special tariff applies. It does not — the rate follows the tariff code, identically to goods from anywhere else. What genuinely differs is a separate layer of import control that determines whether the goods may enter at all, which is a different question from how much tax they carry.

Last updated:2026-08

The rate does not depend on origin

Duty is determined by the tariff code, not by where the goods came from. A cotton t-shirt from mainland China and one from Japan carry the same rate.

Aspect	Position
Duty rate	Identical, by tariff code
Import control	Mainland goods have a separate permitted-import regime
Freight structure	Short distance and mature consolidation, so freight is usually lower
Quarantine	Restrictions on agricultural and meat products are tighter

The tax question is therefore the same one as for any other source, covered in the Taiwan import tax guide. What is genuinely different sits in the rows below it.

The extra layer: import control

Taiwan operates a separate regime governing which mainland-origin goods may be imported. This is not a tax measure — it determines admissibility, and no amount of duty paid changes it.

The categories most affected in practice are agricultural products and foods. Certain agricultural products, meat products and some traditional medicine ingredients are either not permitted or permitted only on conditions. Being purchasable on a mainland platform says nothing about whether it can enter Taiwan.

This is the source of most "but the seller shipped it" disputes. The seller is subject to export rules in their own market; admissibility in Taiwan is a separate question that the buyer carries.

Six categories express courier cannot carry

Separately from import control, the express consignment rules exclude six categories outright:

Category	Note
Prohibited imports	Specified by law
Controlled items	Require approval, or barred
Goods infringing intellectual property	Counterfeits
Fresh agricultural, fishery and livestock products	Including processed meat
Live plants and animals	Living specimens
Protected wildlife and their products	CITES-listed

What these six share is that being stopped is terminal. Tax can be paid and documents can be supplied; these leave only return or disposal by Customs.

Processing does not change the classification. Shelf-stable dried meat floss remains within animal quarantine scope.

Five reasons parcels get held

Cause	What to do
Real-name authentication incomplete	Complete confirmation in the EZ WAY app
Goods restricted or not permitted	No remedy — return or abandon
Permit or inspection required	Supply documents; some cannot be supplied later
Declared value questioned	Provide transaction and payment records
Category excluded from express courier	No remedy

Only two of the five are genuinely fixable. Identifying which group applies before paying more storage is the practical skill — see Parcel held at Taiwan Customs.

Consolidation is where the tax goes wrong

Mainland shipping is dominated by consolidation services, and consolidation changes the tax arithmetic rather than the rate:

• The international consolidation fee counts towards customs value
• Domestic Chinese freight to the warehouse usually counts too
• Boxing several orders combines their values against the threshold

The worked example and the trade-off between consolidating and shipping separately are covered in Taobao consolidation to Taiwan.

Why declared values get questioned more here

Consolidated mainland consignments attract valuation scrutiny more often than direct purchases from other markets, and the reason is structural rather than suspicion of any particular buyer.

A consolidation box contains many items from many sellers. The declaration is assembled by the consolidator from what the buyer entered into their system — which means the accuracy of the declaration depends on data the buyer typed, not on any document the seller issued.

Three things reduce the risk:

Enter accurate values as you add items. Consolidators generally let you set a declared value per item. Under-entering to reduce tax is a false declaration made by you, not by the platform.

Keep the order records. Screenshots of the order pages and the payment records are what settle a valuation query. Mainland platform orders are easy to retrieve at the time and awkward to retrieve months later.

Expect scrutiny on the categories that attract it. Branded goods at low prices, electronics, and anything where the declared value is far below the retail equivalent will be looked at more closely.

The evidential standard is the same as anywhere: order record, invoice and payment proof that agree with each other. See How customs value is calculated.

Buying through a Taiwanese platform

A mainland seller listing on a Taiwanese marketplace does not change anything. Import control and quarantine follow the goods and their origin, not the storefront.

The practical difference is who handles the problem when a parcel is refused. Platform-mediated purchases may offer a refund route; a direct purchase from a mainland seller usually does not, and return freight is normally borne by the consignee.

Before you order

1. Check admissibility before checking tax — the control layer is the one with no remedy
2. Avoid food, plants and anything with animal content unless you have verified it specifically
3. Estimate on customs value including consolidation freight with the import duty calculator
4. Check whether approval is needed for electronics — see Importing phones and laptops
5. Complete EZ WAY authentication before the box ships

Further reading

For the general rules on overseas purchases, see Shopping overseas and importing to Taiwan. For how the threshold and exemption counts interact, see The NT$2,000 de minimis threshold and Taiwan's six-time rule.

Primary sources: Customs Act (關稅法) and the Air Express Consignment Clearance Regulations (空運快遞貨物通關辦法).

Frequently asked questions

Is there a special tariff on goods from mainland China?

No. The duty rate is determined by the tariff code of the goods, not by origin. A cotton t-shirt bought in mainland China and one bought in Japan carry the same rate. What differs is the import control regime, not the tax.

What actually differs then?

Import control. Mainland goods are subject to a separate permitted-import regime, so certain products cannot enter regardless of tax. Agricultural products, meat products and some traditional medicine ingredients are the categories most affected.

Why do so many Taobao parcels get held?

The five recurring causes are incomplete real-name authentication, goods that are restricted or not permitted for import, missing permits or inspection, a questioned declared value, and items that express courier cannot carry at all.

Can I ship food from Taobao to Taiwan?

Fresh agricultural and livestock products cannot travel by express courier at all, and processed meat products fall within animal quarantine restrictions regardless of processing. Shelf-stable packaged foods are generally permitted subject to quantity limits.

Does buying from a mainland seller on a Taiwanese platform change anything?

No. The import control and quarantine rules follow the goods and their origin, not the platform you bought through. A parcel that cannot legally enter is refused whichever storefront sold it.