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If I order some products from foreign website for self use only or receive parcels from my friends as gifts, should I pay business tax?

Yes. According to Article 1 and 41, Value-added and Non-value-added Business Tax Act, business tax should be levied on imported goods by the Customs. In other words, imported goods (Customs value more than NT$2,000), no matter for self use or as gifts, are all subject to business tax.


Contact point
Customs service sites in the post office
1.Kaohsiung Mail Processing Center Post Office(Kaohsiung Branch 92)
  Address: 7F, No. 853, Minzu 1st Rd., Zuoying Dist., Kaohsiung 81301,Taiwan (R.O.C.)
  Tel: 07- 3479316
2.Tainan Chenggong Road Post Office(Tainan Branch 901)
  Address: 5F, No. 8, Chenggong Rd., North Dist., Tainan 704401, Taiwan (R.O.C.) 
  Tel: 06-2222077

Issued:Information Management Office Release date:2021-05-19 Click times:333