Understanding the Taiwan De Minimis Threshold
When you are shopping from your favorite US stores, the first thing you need to know is the 'de minimis' value. In Taiwan, the de minimis threshold is currently set at NT$2,000 (approximately $62–$65 USD, depending on exchange rates). If the total value of your shipment—including the cost of the goods, insurance, and freight (CIF)—is under this amount, you are generally exempt from both customs duties and import taxes.
The Frequency Rule for Tax Exemptions
It is important to note that as of 2026, Taiwan enforces a frequency limit on these tax-free imports. Residents are allowed only six tax-exempt shipments per half-year (January to June and July to December). If you exceed six shipments within these six-month windows, even a package valued under NT$2,000 will be subject to duties and taxes. By using a reliable package forwarder like comGateway, you can better manage your shipping schedule to stay within these limits.
Calculating Import Taxes and Duties
If your package exceeds the NT$2,000 threshold or your semi-annual shipment quota, you will be responsible for two main types of charges: Customs Duty and Value Added Tax (VAT).
Value Added Tax (VAT)
Taiwan applies a standard VAT rate of 5% on almost all imported goods. This tax is calculated based on the CIF value plus the amount of the customs duty. The formula looks like this:
- Taxable Basis = CIF Value (Price + Shipping + Insurance) + Customs Duty
- VAT = Taxable Basis x 5%
Customs Duty Rates
Customs duty is a tariff imposed by the government on imported items. The rate varies significantly depending on the product category. While some items like laptops and cell phones often have a 0% duty rate, others can be much higher. To help you plan, you can estimate shipping costs to Taiwan and factor in these potential duty rates.
| Product Category | Estimated Duty Rate |
|---|---|
| Electronics (Laptops, Phones) | 0% |
| Clothing and Apparel | 10% – 12% |
| Handbags and Accessories | 6.5% – 12% |
| Supplements and Vitamins | 30% (or specific weight-based rates) |
| Cosmetics and Skincare | 0% – 5% |
The EZ WAY App and Real-Name Authentication
To ensure your package clears customs smoothly in 2026, you must register with the EZ WAY mobile app. This is Taiwan’s mandatory Real-Name Authentication (RNA) system. When your package from the USA arrives at Taiwan customs, you will receive a notification via the app to confirm the shipment details. Failure to register or confirm your shipment can lead to significant delays or the package being returned to the sender. For more specific inquiries regarding the authentication process, feel free to check our FAQ section.
Practical Example: Shipping a Designer Jacket
Let’s say you are buying a designer jacket from a US retailer for $200 USD, and the shipping and insurance cost is $30 USD. Since the total CIF value ($230 USD / ~NT$7,400) exceeds the NT$2,000 threshold, you will be taxed.
- CIF Value: NT$7,400
- Customs Duty (12%): NT$888
- VAT Basis: NT$7,400 + NT$888 = NT$8,288
- VAT (5%): NT$414.40
- Total Taxes Due: NT$1,302.40
Final Tips for a Smooth Shipping Experience
To avoid surprises at the border, always ensure your merchant provides a clear commercial invoice. Be aware that certain items, such as medical devices, certain food products, and large quantities of supplements, may require additional permits from the Taiwan Food and Drug Administration (FDA). Always verify the latest restrictions for 2026 before completing your purchase to ensure your items are not prohibited.
