Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Taiwan accepts the following as document shipments providing they have
no monetary value, i.e. they are not for sale:
- Advertising literature
- Annual reports
- Bids and proposals
- Blueprints and drawings
- Brochures and pamphlets
- Business cards
- Cash letters
- Catalogues and price lists
- Charts and graphs
- Computer print-outs
- Greeting cards and invitations
- Intercompany mail
- Manuscripts
- Microfilms and microfiches
- Passports
- Photographs and slides
- Seismic data
- Sepia drawings
- Specification sheets
- Technical manuals
- Traveller's cheques
- Visa applications
The following items may be shipped as documents if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Airline tickets | Only if blank |
| Cheques | Only if blank |
| Intercompany data on CD-Roms and discs | Maximum of 10 pieces per shipment |
| Stationery | Only if blank |
| Tapes - audio, magnetic, video | Maximum of 4 tapes |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
There are no exemptions from duties and taxes when shipping gifts to
Taiwan.
Shipments from Individual-to-Individual
A gift shipped to an individual in Taiwan from an individual in Canada
will incur duties and taxes. There are no exemptions.
Shipments from Business-to-Business
A gift shipped to a business in Taiwan from a business in Canada will
incur duties and taxes. There are no exemptions.
Shipments from Business-to-Individual
A gift shipped from a business in Canada to an individual in Taiwan
will incur duties and taxes. There are no exemptions
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending several gifts in one package, be sure to wrap
and tag each one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
Personal effects may be shipped to Taiwan as unaccompanied baggage
exempt from duties providing:
- They arrive within 6 months from when the owner has entered Taiwan
- The shipment clears customs within 15 days of its arrival in Taiwan
- Their value is no more than NT$20,000 per passenger (about $925
CAD)
- The items are declared in writing using the
ROC Customs Declaration Form
Moving Temporarily
Students
There is no information at this time regarding students shipping
personal effects to Taiwan for a temporary stay in the country.
Non-Students
There is no information at this time regarding shipping personal
effects to Taiwan for a temporary stay in the country
Moving Permanently
There is no information at this time regarding shipping personal
effects to Taiwan for a permanent stay in the country
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- For travellers shipping unaccompanied baggage, complete the
ROC Customs Declaration Form
Sources:
https://etaipei.customs.gov.tw/cp.aspx?n=07E6C230459CD820#:~:text=(1)%20Luggage%20or%20goods%20with,3
https://etaipei.customs.gov.tw/cp.aspx?n=07E6C230459CD820
https://webfile.customs.gov.tw/Download.ashx?u=LzAwMS9VcGxvYWQvMTIvY2tmaWxlLzhhOWFkNzhkLTZjYzMtNGYzNi05YTdlLTEwYWFkNDQ4MDc4MC5wZGY%3d&n=RGVjbGFyYXRpb24gRm9ybS5wZGY%3d&icon=.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
Most food products may not enter Taiwan as shipped goods because they
will not meet the processing and quarantine requirements. This is
particularly true for meat and its byproducts of land animals.
Do Not Ship
- Fruits
- Meat and products from land animals
- Live animals
- Plants
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://etaipei.customs.gov.tw/News_Content.aspx?n=0C17752E865E33BD&sms=B4E63546A494169D&s=3B652E1FC407EF88
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples may be shipped to Taiwan from Canada exempt from
duty if:
- Have no monetary value, i.e. cannot be exchanged for money
- Their value is no more than NT$12,000 (about $550 CAD)
- The goods are marked or stamped: Not for Sale or Sample
Samples are shipped to encourage sales of products.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- Articles are marked: Not for Sale
Sources:
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350017
https://law-out.mof.gov.tw/EngLawContent.aspx?id=20434
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material may be shipped to Taiwan from Canada exempt from
duty if:
- It has no commercial value, i.e. cannot be exchanged for money
- The value of the shipment is no more than NT$12,000 (about $550
CAD)
- The items display printing or engraving of the advertiser's
trademark or logo
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
- The items display printing or engraving of the advertiser's trademark or logo
Sources:
https://law-out.mof.gov.tw/EngLawContent.aspx?id=20434
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350017
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment repaired in Canada under warranty at no cost can be shipped
to Taiwan exempt from customs duty.
Items Under Warranty
Equipment shipped to Canada for repair that is under warranty will be
exempt from customs duty when returned to Taiwan.
Items No Longer Under Warranty
Equipment no longer under warranty that is sent to Canada for repair
will incur customs duty on the value of the repair work.
Sending Product for Repair to Taiwan
There is no information at this time regarding shipping equipment to
Taiwan from Canada for repair.
Returning Repaired Product to Taiwan
Equipment repaired in Canada and returned to Taiwan will incur customs
duty on the cost of the repair.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Taiwan or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://law-out.mof.gov.tw/EngLawContent.aspx?id=20434
https://etaipei.customs.gov.tw/News_Content.aspx?n=8F2F08FE99DF343D&sms=8D23B1903F3EE8E5&s=94CAFBB13E4EFF7B
https://investtaiwan.nat.gov.tw/showPage?lang=eng&search=61v
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350072
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods may be imported temporarily to Taiwan from Canada providing a
financial guarantee is placed equal to the amount of duty owing on the
customs value of the shipment.
Goods of a temporary nature include:
- Those displayed at an exhibition, show, meeting,
conference, and international fairs
- Professional equipment and instruments
- Commercial samples
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Taiwan, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 1 year in Taiwan
NOTES:
- If the above conditions are not followed, duties and taxes will
be charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://etaipei.customs.gov.tw/News_Content.aspx?n=A4016B32EF9740B3&sms=DFC47C8A8A3C8CBF&s=AE8D17B4336732B0
https://etaipei.customs.gov.tw/News_Content.aspx?n=078AC01FC418C975&sms=25A404D02719FEEC&s=B45EBEAFDE5DF946
https://etaipei.customs.gov.tw/News_Content.aspx?n=A4016B32EF9740B3&sms=DFC47C8A8A3C8CBF&s=3C61C7D3FE81DF89
https://etaipei.customs.gov.tw/News.aspx?n=078AC01FC418C975&sms=25A404D02719FEEC
https://etaipei.customs.gov.tw/News.aspx?n=A4016B32EF9740B3&sms=DFC47C8A8A3C8CBF
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Sold goods with a value of NT$2,000 (about $95 CAD) or less will
not incur duty or VAT providing they do not contain alcoholic
beverages of tobacco products.
Occasional Shipper
Most goods can be imported without permits and licencing
Regular Shipper
If you regularly ship sold goods to Taiwan, we recommend the use
of a Taiwanese licenced customs broker.
Sources:
https://www.trade.gov/knowledge-product/taiwan-import-requirements-and-documentation
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Lee Teng-hui
No. 221, Sec 2
Zhi Shan Rd
Shilin District
Taipei City
Taiwan 111
Phone: +886 2 2881 2021 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Customs duties and taxes are based on the CIF value of a shipment,
i.e. the sum of the custom duty, insurance, and freight costs
By knowing the CIF value of a shipment, you will be able to predict
the duty and VAT owing by the recipient
Thresholds
The duty and tax threshold - the de minimis value - for shipments to
Taiwan is NT$2,000 (about $95 CAD). This means that duty or taxes
are exempt on shipments below this value, providing they do not
contain tobacco products or alcoholic beverages.
NOTES: - This exemption is limited to 6 shipments to the same recipient every
6 months, i.e. from January to June and July to December.
- If 2 or more shipments arrive on the same day to the same recipient
from the same sender in Canada, the value of the shipments will
be combined.
| Currency | New Taiwan dollars (TWD) |
| Duty Exemption (De minimis Value | NT$2,000 (about $95 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 5% |
Tax Exemption
(De minimis Value) | NT$2,000 (about $95 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Imports incur a VAT of 5% and a potential duty of up to 30%. Duty-free
items include books, laptops, and other electronics.
Excise taxes
Shipments of tobacco and tobacco products, including cigars and
cigarettes, as well as alcoholic beverages incur excise taxes.
Detailed tax rates for these projects can be found by clicking
here.
- Candy27.5%
- Chocolate10%
- Spirits and Wines0% (spirits)/ 10% (wines)
- Tobacco20% - 27%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras3.4%
- Accessories for Electronics0%
- Coats12%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants10% - 12%
- Home Appliances0% - 10%
- Toys0%
- Sports Equipment3%
Sources:
https://etaipei.customs.gov.tw/cp.aspx?n=D55831328E4E5B6D
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350072
https://law-out.mof.gov.tw/EngLawContent.aspx?id=20440
https://www.macmap.org/
https://portal.sw.nat.gov.tw/APGQ
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0330010
Taiwan Shipping Insurance
You can purchase insurance
through Secureship, and it is provided by the carrier that will be transporting
your shipment.
Each carrier will charge a different amount per $100 of declared
insurance. If you indicate that you need insurance for your shipment, our
system will automatically include the insurance costs for your shipment.
Insurance is great to have in case your package is accidentally lost or
damaged by the carrier. But be careful, not everything you ship is
insurable. Worse - even if your package contains items that are insurable,
if it doesn't meet the ISTA 3A packaging standard, the insurance purchased
through the carrier would not be available to you.
Here are some items that cannot be insured by the carrier:
- Personal belongings
- Antiques
- Artwork
- Liquids (including alcohol)
- Televisions
- Jewellery in excess of $500
- Perishable goods
- Glass or Ceramic
- And many more items
For more information, please see the carrier's terms and conditions.
Questions
about Shipping to Taiwan
Can I ship to Taiwan?
Shipping to Taiwan from Canada can take between 3-5 business days
through the fastest carriers available on the Secureship platform. More
economical services, such as Canada Post, can take up to 2-3
months to complete the delivery.
Find out
how fast the Secureship trusted carriers can get your shipment
delivered to Taiwan by getting a quote now.
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Restricted Imports