Taiwan remains one of Asia's leading economies and an important trading hub in the Asia-Pacific region. Supported by strong manufacturing, technology and consumer markets, Taiwan continues to present opportunities for Singapore businesses looking to expand internationally. Leveraging the close economic relationship between Singapore and Taiwan under the Agreement between Singapore and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu on Economic Partnership (ASTEP), businesses can benefit from an established framework for trade and cross-border commerce.
As such, this article covers Taiwan's import duties, customs regulations and shipping requirements for businesses sending goods from Singapore to Taiwan, helping companies plan their international logistics and market expansion strategies.
Taiwan’s customs taxes and regulations
Requirements | Details |
Import Duties | Import duty rates vary depending on product classification. Certain Singapore-origin goods may qualify for preferential tariff treatment under ASTEP, subject to applicable rules of origin. |
Value Added Tax (VAT) | A 5% VAT generally applies to imported goods. |
De Minimis Threshold
| Shipments at or below NT$2,000 may qualify for duty and tax exemption. |
Commercial Invoice | A complete commercial invoice is required for customs clearance. The invoice should include detailed product descriptions, quantity, value, currency, country of origin, and any applicable HS codes or Incoterms. Proforma invoices are generally not accepted for import clearance purposes. |
Restricted Goods | Includes foodstuffs, toy/home appliances, items with wireless transmission, alcohol, and personal effects. |
Higher Value Shipments | Low value: below TWD 50,000. High value: above TWD 50,000, requiring formal entry clearance. |
Important Customs rules you need to know for Taiwan
Certain products imported into Taiwan are subject to additional customs requirements, permits, licences or regulatory approvals. Depending on the type of goods being shipped, importers may need to comply with requirements set by authorities such as the Food and Drug Administration (FDA), National Communications Commission (NCC) or quarantine authorities. The table below highlights some of the key requirements for commonly imported product categories.
| Alcoholic Beverages | Shipments above 5 litres require an import licence. Alcohol concentration, bottle quantity and volume per bottle must be declared on the commercial invoice. |
| Food & Beverage Products | FDA requirements may apply. Brand name and net weight must be stated on the invoice. Non-meat food products weighing up to 6kg may be imported, subject to applicable regulations. |
| Health Supplements & Vitamins | Regulatory approval may be required. Health supplements/healthy goods are limited to 12 bottles per item and 36 bottles per shipment, with duties potentially applying. |
| Animal Products | Unprocessed animal products may require an original quarantine certificate from the country of origin. Packages should be clearly identified where applicable. |
| Seeds & Plant Products | Original quarantine certificates and import permits may be required. Plant products should be clearly labelled and may be subject to quarantine inspection. |
| Pharmaceutical Products | Prescription and non-prescription drugs may require an import permit before customs clearance. |
| Eyeglasses & Contact Lenses | Import permits or approvals may be required. Importers should verify current Taiwan customs requirements before shipment. |
| Electronics & Wireless Devices | Products with wireless transmission functions (e.g. mobile phones, laptops, tablets, drones and networking devices) may require NCC approval. Brand name and model information should be stated on shipping documentation. |
| Computer Components & Parts | Product specifications and model numbers should be included on the invoice. Additional certification requirements may apply. |
| Tobacco Products | Import permits, licences or additional approvals may be required. Restrictions also apply to e-cigarettes and related products. |
| Lithium Batteries | Airline and dangerous goods regulations apply. Additional restrictions, packaging requirements and routing controls may affect acceptance of lithium battery shipments. |
Prohibited Goods
- E-cigarettes and related parts
- Hemp products
- Precious and semi-precious stones
- Certain plants, animals and perishables
Shipping rules for B2B and B2C businesses
Taiwan provides duty and tax exemptions for eligible low-value imports valued at NT$2,000 or below. Individual importers may enjoy this exemption for up to six shipments within a six-month period. Additional shipments may be subject to duties and taxes. The count resets on 1 January and 1 July each year.
Before shipping to Taiwan, ensure you have:
- Complete consignee information, including a valid Taiwan mobile number
- Completed EZWAY Real Name Authentication (or other applicable POA requirements for customs clearance)
- Government Uniform Invoice (GUI) number, if shipping to a business consignee
- ISPM 15-compliant wood packaging materials with a valid IPPC mark, where applicable
- Clear and specific product descriptions on all shipping documents, avoiding generic terms such as "gift", "sample", "parts" or "food"
- Verified whether your shipment contains goods subject to additional import restrictions or approvals, including certain China-origin products
Real Name Authentication (EZWAY)
Taiwan requires recipients of eligible shipments to complete Real Name Authentication (RNA) through the EZWAY application before customs clearance. Recipients must register with their mobile number and verify shipment information through the app when prompted. This process helps ensure accurate customs declarations and facilitates import clearance.
Shipping from Singapore to Taiwan in 5 Steps
- Create an Airway Bill (AWB).
- Complete a commercial invoice with accurate product descriptions.
- Ensure consignee details, including contact information, are complete and accurate.
- Pack the shipment securely.
- Schedule a pickup or drop off the shipment with DHL Express.
Advantages of using DHL Express
Understanding Taiwan's import requirements can help businesses avoid customs delays and ensure smoother shipment processing. DHL Express simplifies international shipping by supporting customers with customs clearance processes and documentation requirements.
Here are some of its top advantages:
- Its door-to-door shipping service makes international shipping easy
- DHL’s wide range of services and network covers 220 territories across the globe
- Thanks to MyDHL+, MyBill, and ODD (On-Demand Delivery), the shipping process is made much easier and safer
- Real-time updates about the shipment’s clearance statuses are readily given to customers
- The package collection time is as per your choice
- With the help of DHL’s flexible delivery options, now customers can decide the time and place of their shipment delivery
Planning to export to Taiwan?
Open a DHL Express business account today and enjoy up to 70% off on your international export and import shipments.
Open an Account
Share
Similar Stories
