:::Skip to main content
Sitemap Contact us 中文版
:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting

Are there any regulations of duty exemption governing upon parcels and how to calculate tax and duty?

If the Customs value is within NT$2,000, the Customs duty, commodity tax  and business tax are exempted, except tobacco, alcohol, agricultural products subject to tariff quota.

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%
Total tax and duty payable= Import duty +  business tax + trade promotion fee + ( commodity tax) + ( Commodity tax or Tobacco and alcohol tax + tobacco health and welfare surcharge)

 

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:131