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.
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.)