Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Taiwan.

For further information please visit the Customs Administration, Ministry of Finance.

Tariffs and non-tariff barriers

Tariff

Two-column tariff based on the Harmonised System. Most duties are ad valorem (per cent), based on the GATT Valuation Code - approximately Cost, Insurance and Freight (CIF) value (Incoterms 1990). Preference is granted to countries having trade agreements or diplomatic relations with Taiwan.

The Ministry of Finance administers customs regulations and procedures in Taiwan. Goods imported are liable to ad valorem duty determined and calculated on the transaction value. Tariff rates vary depending on the product.

Non-tariff barriers

Imports may be affected either under the Automatic Approval system or the Covering Licence system. Some applications for Automatic Approval items must be made to authorised banks; other items may be permitted entry without a licence. Applications for Covering Licence items must be made to the Board of Foreign Trade. Licences are valid for six months.

Permitted imports are classified into two categories:

  1. controlled: government monopoly controlled items e.g. petroleum, strategic and military supplies and imported items which compete with the produce of emerging domestic industries
  2. permissible: all other items.

All importers, except those authorised to import on a deferred payment basis, must make a deposit with a foreign exchange bank within 14 days after approval of their import licence. The current rate of deposit is 10 per cent of the CIF value (Incoterms 1990).

Product certification, labelling and packaging

Labelling

Outer containers should bear consignee's and port mark and should also be numbered (according to packing list) unless their contents can be otherwise readily identified.

Labelling regulations are applied to all kinds of packaged foods and pharmaceuticals. If a foreign language is used in the label prepared by the manufacturer in the country of origin, major ingredients, valid date, manufactured date, product name, weight/size, name and address of the importer is required in Chinese. For detailed information regarding labelling regulations, visit the Food and Drug Administration, Ministry of Health and Welfare.

Cigarettes must indicate the date of manufacture and display a generic health warning.

Most textile goods are now subject to mandatory labelling requirements and importers should be contacted for specifics.

Square recycle logos are required to be on recyclable containers, including those which are made from glass, plastic, iron, aluminium, paper and aluminium foil, imported to Taiwan. For plastic containers, triangle recycle logos should be shown.

Packaging

Goods should be securely packed, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.

Special certificates

Live animals, animal products, plants and plant products require health certificates issued by an approved authority in the country of origin - two copies required.

Old newspapers require a sanitary certificate - two copies.

Old jute, feather waste, cotton rags etc. require a fumigation certificate - two copies.

Methods of quoting and payment

Quotes in US dollars preferred, but accepted in any free world currency. Should be by pro-forma invoice and, if for machinery or engineering products, must enclose a catalogue.

Payments usually by letter of credit.

Imports on a collection basis are permitted on documents against payment (D/P) or documents against acceptance (D/A) terms.

Documentary requirements

Commercial invoice

No prescribed form and a minimum of four copies required. The invoice must include:

  • import licence number
  • names of seller and buyer
  • marks and number on each package
  • number of packages
  • full description of contents (including gross and net weights) and dimensions
  • quantity
  • unit price and total price (whether FOB, C&F or CIF (Incoterms 1990))
  • commissions.

Goods in different licensing categories must be shown separately. Method of shipment, packing, date and port of shipment should also be included.

Pro-forma invoice

Two copies are required to obtain import licence and the invoice must include:

  • a full description of the goods
  • including brand name (if any)
  • method of packing
  • quantity
  • unit price and total cost
  • freight
  • insurance and other charges
  • method, date and port of shipment
  • port of destination
  • terms of payment
  • methods of inspection and/or survey
  • validity of offer
  • name and address of letter of credit beneficiary and any other details as requested by the importer.

Must be certified to the effect that the prices stated therein are either net without rebate or inclusive of commission, as the case may be.

Packing list

Two copies required for customs clearance.

Certificates of origin

Two copies, when requested. It is a requirement to register pharmaceuticals, cosmetics, medical instruments, food additives and agricultural.

Bill of lading

All marks and case numbers appearing on outer containers must be shown on the bill of lading.

Public health requirements

Food additives, medical instruments, drugs and pharmaceutical products require prior registration with and approval from the Department of Health, Executive Yuan.

A certificate of origin is required to register cosmetics, pharmaceuticals, food additives, agricultural chemicals and some medical instruments.

Live animals, animal products, plants and plant products require health certificates issued by an approved authority in the country of origin. In Australia this is usually the Department of Agriculture and Water Resources.

The use of DDT on agricultural crops or as a household pesticide has been banned.

Insurance

No special requirements.

Weights and measures

The metric system.