Shopping Overseas and Importing to Taiwan: The Tax Rules

Buying from Amazon, Rakuten or Taobao and shipping home looks simple until a tax bill or a held parcel appears. Two things decide the outcome: the customs value of the consignment, and whether your real-name authentication is complete. This guide covers both, plus what to do when a parcel stops moving.

Last updated:2026-08

Two things decide what happens to your parcel

Whether tax is charged depends on the customs value of the consignment; whether the parcel moves at all depends on your real-name authentication. These are separate questions and people routinely confuse them.

A completed authentication does not exempt you from tax. A tax-free consignment still will not clear without authentication.

When tax applies

Tax is charged when the customs value exceeds NT$2,000, or when the goods sit outside the exemption regardless of value.

Customs value = goods price + international freight + insurance. Not the sticker price. An item at NT$1,800 with NT$300 of shipping is already over the threshold.

Two limits catch people out:

• Tobacco and alcohol are never exempt, at any value
• The exemption runs out after six duty-free consignments in a half-year

Full detail in The NT$2,000 de minimis threshold.

How much

Three layers, stacking:

Layer	Base	Rate
Customs duty	Customs value	By tariff code
Commodity tax (certain goods)	Customs value + duty	Per the Commodity Tax Act
Business tax	Customs value + duty + commodity tax	5%

Appliances and sweetened beverages are the two categories personal shoppers most often forget carry commodity tax. See the Taiwan import tax guide for the full breakdown, or run figures through the Taiwan import duty calculator.

Real-name authentication is mandatory for courier parcels

EZ WAY (易利委) is the real-name authentication app operated by the Ministry of Finance Customs Administration. Courier parcels cannot complete clearance without it.

Three steps, of which only the third repeats:

Step	What it does	When
Registration	Account creation with a mobile number and identity details	Before you order, not after
Identity verification	Upload identity documents	With registration
Declaration confirmation	Confirm the declared contents of each shipment	Every consignment

Most stalled parcels are stuck at step three — the push notification was missed or notifications were switched off.

When confirming, check that the declared description and value match what you actually bought. Some sellers under-declare to reduce a buyer's tax. Approving a declaration you know to be inaccurate puts the liability on you as the taxpayer.

If you receive a confirmation request for a parcel you did not order, someone may be using your identity to clear goods. Decline it and report it.

Why parcels get held

Seven recurring causes, roughly in order of frequency:

1. Real-name authentication incomplete — the most common, and the fastest to fix
2. Goods need an import permit or inspection certificate — food, cosmetics, wireless devices and medical items
3. Declared value questioned — Customs asks for the transaction documents
4. Restricted or prohibited items — fresh produce, live plants, meat and dairy
5. Intellectual property concerns — suspected counterfeits are detained
6. Quantity exceeds personal-use limits — supplements and medicines have specific caps
7. Documentation mismatch — invoice and packing list disagree

Storage charges accrue while a parcel waits, so time matters more than the amounts usually involved.

Personal use versus resale

Any act of sale makes you an importer under the relevant legislation, regardless of quantity and regardless of whether you are a company or an individual.

Importing under a personal-use declaration and then reselling online exposes you to penalties under the product-specific statutes — cosmetics, food and medical devices each carry their own. Complaints from competing sellers are a common trigger for enforcement.

Before you order

Four checks that prevent most problems:

1. Estimate the customs value including freight, not the sticker price
2. Confirm the goods are not restricted — food, plants, medicines and wireless devices need checking
3. Complete EZ WAY registration and verification before the parcel ships
4. Check how many exemption counts remain this half-year, in the EZ WAY app

Personal-use limits by category

"Personal use" is not a single rule but a set of category-specific limits, and exceeding any of them turns a routine parcel into a held one.

Category	Limit
Tablet and capsule foods	12 bottles/boxes per type, 36 in total, exempt from import inspection
General foods	Value and weight limits apply
Cosmetics	Quantity limits under the Cosmetic Hygiene and Safety Act
Pharmaceuticals	Strict limits; some require prior approval
Contact lenses	Regulated as medical devices, with quantity limits

Exceeding a limit does not usually mean a higher tax — it means the goods need a permit or inspection they do not have. That distinction matters because tax problems can be solved by paying, whereas a missing prior approval generally cannot be solved at all once the goods have arrived.

Estimating before you order

The sequence that catches most problems, in the order that costs least to check:

1. Add international freight to the item price. This alone accounts for most unexpected bills.
2. Check the product category against the rate tables. Apparel and leather always attract duty; books do not; electronics usually do not but may need type approval.
3. Check personal-use limits for anything ingestible, applied to the body, or medical.
4. Check remaining exemption counts in the EZ WAY app.
5. Complete authentication before the parcel ships rather than after.

Steps 2 and 3 are the ones people skip, and they are the two that can result in goods being refused rather than merely taxed.

Further reading

For the full tax structure see the Taiwan import tax guide. For how the value itself is built see How customs value is calculated. For rates by product category see the Taiwan import tariff tables.

Primary sources: Customs Act (關稅法) and the Customs Administration express consignment section (財政部關務署快遞貨物專區).

Frequently asked questions

When do I pay tax on an overseas purchase shipped to Taiwan?

When the customs value of the consignment exceeds NT$2,000, or when the goods fall outside the exemption. Customs value is the goods price plus international freight plus insurance, so a NT$1,800 item with NT$300 shipping is already over the line.

How much tax will I pay?

Duty is customs value multiplied by the tariff rate for the goods, then a 5% business tax applies to customs value plus duty. Certain goods such as appliances and sweetened beverages also carry commodity tax, which enters the business tax base as well.

Do I need an app to clear a parcel?

Yes for courier parcels. EZ WAY (易利委) is the real-name authentication app operated by the Customs Administration. Without completed authentication and declaration confirmation, a courier parcel cannot complete clearance and will sit at Customs accruing storage charges.

Why is my parcel stuck at Customs?

The common causes are incomplete real-name authentication, goods requiring an import permit or inspection certificate, a declared value Customs has questioned, restricted or prohibited items, and intellectual property concerns. Authentication is the most frequent and the easiest to fix.

Can I import for personal use and then resell?

No. Any act of sale makes you an importer for regulatory purposes regardless of quantity. Declaring goods as personal use and reselling them exposes you to penalties under the relevant product legislation, and industry complaints to the authorities are common.