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Imported postal parcel declaration

Imported postal parcel declaration
1. Mandatory documents
2. Import permission
3. Levy of duty and tax
4. Declaration
5. 5 Types of imported parcels clearance 

 

 

1. Mandatory documents
 1.1 The invoice for imported postal articles should be attached to the outer box or included inside the box for Customs inspection. If the invoice is not attached or included while it is deemed necessary to perform an inspection by Customs, the postal authority shall send a written notice to the addressee requesting him or her to provide an invoice.
 1.2 If any documents designated by Customs or required to be submitted in accordance with other laws and regulations are not provided, the postal authority shall send a written notice to the sender to provide said documents. 
 1.3 If the FOB price of the parcel exceeds US$ 5,000, (or under the conditions listed in item 4 Declaration)the parcel receiver shall declare to the Customs at the post office or entrust an licensed Customs broker. While declaration, the parcel receiver shall submitt a written declaration form, invoice, packing list and other necessary documents.

 
  
2. Import permission
  If the parcel owners do not register as professional  importers and the FOB price of the parcel exceeds US$ 20,000 or its equivalent, they have to apply to the Bureau  of Foreign Trade ( https://www.trade.gov.tw/English/) for import license.

 

3. Levy of duty and tax
 3.1 Duty and tax
    Imported parcel articles shall be subject to Customs duty (import duty), commodity tax, business tax, tobacco and alcohol tax, health and welfare surcharge for tobacco, specifically selected goods and services tax, and a trade  promotion service fee in accordance with applicable regulations.  
 3.2 Tax exemption
    If the Customs value (DPV) is within NT$2,000, the Customs duty, commodity tax and business tax are exempted.
    * Customs value (Duty-paid value, DPV)=  FOB price + Freight + Insurance
 3.3 Calculation of duty and tax
    Customs value (DPV) = FOB price + Freight + Insurance 
    Import duty (Customs duty) = DPV x tariff rate
    Commodity tax = (DPV + Import duty ) x Commodity tax rate
    Business tax = (DPV + Import duty + Commodity tax or Tobacco and alcohol tax + tobacco health and welfare surcharge) x Business tax rate (5%)
    Trade promotion services fee= DPV x 0.0425%

 

4. Declaration
  4.1 When an imported postal article has any of the following conditions, the addressee shall file for customs clearance within 15 days from the day on which he/she receives a notice from the postal authority to complete the customs examination procedure: 
        a. Free on board (FOB) price exceeds the equivalent of US$5,000. 
        b. Duplicates of declarations for the purpose of requesting duty drawback or bonding are required.
        c. Re-imported cases that need to be cross-checked with the original export declaration. 
        d. Articles eligible for duty reduction or exemption pursuant to the Act and relevant regulations, and additional notes in the Customs Import Tariff. 
        e. Import declarations other than Declaration for Imported Goods (Import Declaration “G1”). 
        f. Articles subject to special safeguard measures publicly announced by the Ministry of Finance. 
        g. Articles subject to tariff quota. 
        h. Other postal articles subject to customs declaration in accordance with other laws and regulations. 
    4.2  Customs service sites in the post office
         a.Kaohsiung Mail Processing Center Post Office(Kaohsiung Branch 92)
           Address: 7F, No. 853, Minzu 1st Rd., Zuoying Dist., Kaohsiung 81301,Taiwan (R.O.C.) ( map )
           Tel: (07) 3479316
           Fax:(07) 3479326
         b. Tainan Chenggong Road Post Office(Tainan Branch 901) 
            Address: 5F, No. 8, Chenggong Rd., North Dist., Tainan 704401, Taiwan  (R.O.C.) ( map )
            Tel: (06) 2222077
            Fax:(06) 2411796


    
5. 5 Types of imported parcels clearance (tsee the flow chart)
   Parcel1: The DPV of the parcel does not exceed NT$ 2,000, and the parcel is subject to no import regulation, alcogol and tobaco tax or tariff quota, no duty and tax will be imposed.
   Parcel2: The DPV of the parcel does not exceed NT$ 2,000, but is subject to import regulation, the addressee will receive a notice from post office to apply for import approvals to competent authorities.  
   Parcel3: The DPV of the parcel exceeds NT$ 2,000, but its FOB price does not exceed US$5,000. The Customs will issue a duty memo, which will be delivered togther with the parcel by the postman. The postman shall collect  duty as well as tax for the Customs and then leave the addressee a "Duty Memo for Imported Post Parcels".
   Parcel4: If the FOB price of the parcel exceeds US$5,000, and the parcel is subject to no import regulations, the addressee shall declare to the Customs, pay duty and tax and then claim the parcel at the post office.  
   Parcel 5: If the FOB price of the parcel exceeds US$5,000, and the parcel is subject to import regulations, the addressee shall apply for import approvals to competent authorities, declare to the Customs, pay duty and tax and then  claim the parcel at the post office.

 


 

Issued:Information Management Office Release date:2021-01-20