Insight – Taiwan temporarily improves import conditions for multiple commodities

28 February 2022

The Taiwanese Government has temporarily reduced tariffs on certain dairy products. It has also reduced the business tax payable on corn, soybeans and wheat from 7 February until 30 April 2022.

The improved conditions include:

  • removing the 5% business tax on imported corn, soybeans and wheat
  • halving the import tariffs on:
    • butter (HS0405.10.00) from 5% to 2.5%
    • powdered milk (HS0402.10.00 and HS0402.21.00) from 10% to 5%
    • milk fat, anhydrous (HS0405.90.10) from 8% to 4%.
  • extending the temporary tariff reductions on beef and wheat, announced on 30 November 2021, until 30 April 2022.

The Taiwanese Government has implemented these measures to reduce input costs for livestock farmers, who use corn and soybeans as animal feed. Edible oil manufacturers and food businesses that produce baked goods also benefit from reduced taxes on key dairy inputs. Rising commodity prices have increased input costs for farmers, businesses and consumers globally.

Implications for Australian exporters

The temporary tariff reductions and the removal of business taxes will reduce costs for food importers and manufacturers. Demand for the affected commodities is likely to increase while the temporary measures are in place.

Australian producers and exporters are well placed to increase exports to Taiwan. This is due to widespread favourable seasonal conditions increasing production and our proximity to Asia. Australian beef, wheat and dairy are highly regarded in Taiwan. In 2021, Australian soybeans and corn exports to Taiwan grew sharply off a low base.

Exporters should continue to monitor Taiwanese Government announcements about changes to import conditions. They should also work closely with Taiwanese importers to identify export opportunities.

Taiwan market snapshot

Imported agricultural products play an important role in Taiwan’s agriculture and food processing industries.

Taiwan is Australia’s 15th most valuable agricultural export market. Taiwanese consumers value high-quality and safe agricultural products. Australian products exported to Taiwan can attract a premium price relative to many of Australia’s other export markets.

Australia is a key supplier of agricultural products to Taiwan. In 2021 (by value), Australia was Taiwan’s:

  • second largest supplier of beef and wheat
  • third largest supplier of powdered milk, butter and corn
  • fifth largest supplier of soyabeans (Source: Taiwan Bureau of Foreign Trade).

Taiwanese demand for the commodities with improved import conditions is strong. In 2021, the import value of the 6 affected commodities increased by an average of 27% (Source: Taiwan Bureau of Foreign Trade).

Table 1: Taiwanese imports of Australian agricultural commodities affected by import conditions improvements




Yearly change1


Market share3













Powdered milk
























1 Yearly change in the value of Australian exports between 2020 and 2021

2 Australia’s position as a supplier to Taiwan in 2021

3 Australia’s market share for each commodity

Source: Taiwan Bureau of Foreign Trade, 2022


The Manual of Importing Country Requirements has import requirements for dairy, plants, wheat and meat commodities to Taiwan.

Austrade has more information about the Taiwanese market.

The Australian Government’s network of Agriculture Counsellors provided information for this article. More information about the Agriculture Counsellor network, including contact details, is available on the Department of Agriculture, Water and the Environment website.

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