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