Korea → Taiwan clearance guide
Overview
- · De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
- · Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
- · Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
- · Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
- · Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.
Procedure
Korea export side
Korea charges no export duty on ordinary goods. Export clearance is a declaration to customs: the exporter, directly or through a licensed customs broker, files the export declaration in UNI-PASS, and once customs accepts it an export declaration certificate (수출신고필증) is issued.
Goods for which the declaration has been accepted must be loaded onto an outbound vessel or aircraft within 30 days of acceptance. With cause, an extension of the loading deadline of up to one year can be requested.
The export permit is the evidence behind both VAT zero-rating and duty drawback. Zero-rating follows art. 21 of the Value-Added Tax Act (export of goods), with an export performance schedule filed with the VAT return (art. 56 of that Act and art. 101 of its Enforcement Decree). Drawback of duty on raw materials for export follows the Act on Special Cases concerning the Refund of Customs Duties on Raw Materials for Export, whose art. 14 provides that the refund is claimed by the person named as claimant on the export permit.
Some goods need a separate step before shipment. Items that qualify as strategic goods under the Foreign Trade Act need a classification determination and an export licence; cultural property, waste and CITES species are licensed under their own laws. Documents the destination asks for, such as a certificate of origin or a health certificate, are prepared by the exporter and passed to the buyer.
Taiwan import side
Imports into Taiwan are cleared by the Customs Administration of the Ministry of Finance. The import declaration is transmitted electronically through the Customs-Port-Trade Single Window. The taxpayer, that is the importer, may file directly, or appoint a licensed customs broker; in practice most importers use a broker.
Duty is assessed on the CIF dutiable value under the Customs Import Tariff of the Republic of China. The tariff has three rate columns: column 1 applies to WTO members and to countries or areas granted reciprocal treatment, which covers most imports; column 2 applies to specified goods from designated least-developed or developing countries and from free trade or economic cooperation agreement partners; column 3 applies to goods that qualify for neither. Where columns 1 and 2 both apply, the lower rate is used (Customs Import Tariff, General Rule 2). Goods from Korea, the United States and mainland China have no agreement with Taiwan, so column 1 applies. Customs also collects business tax at 5%, calculated as (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, under Article 41 of the Value-Added and Non-Value-Added Business Tax Act.
On de minimis, goods in one consignment with a dutiable value of NT$2,000 or less are exempt from duty and from the business tax and commodity tax that customs collects. However, a taxpayer who exceeds six such exempt releases within a half-year period, January to June or July to December, is treated as a frequent importer and loses the exemption. Tobacco, alcohol and tariff-quota agricultural products are excluded from the exemption in any case.
Goods originating in mainland China have their own rule. The import-rule column of the tariff schedule carries the codes MW0 and MP1: under the International Trade Administration's notice, MW0 means "mainland goods not permitted to be imported" and MP1 means "mainland goods permitted to be imported subject to conditions". If neither code appears, the mainland goods are permitted and no import permit is needed. Separately, inspection-listed commodities must be presented to the Bureau of Standards, Metrology and Inspection (BSMI), and food and cosmetics follow the border inspection and product-listing rules of the Food and Drug Administration (TFDA).
Priority categories on this lane
Other lanes
Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · MOF law system: Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage (art. 11 allowances) · Customs Administration: real-name verification for express consignees (EZ WAY) · International Trade Administration: rules governing imports of mainland goods (MW0 and MP1 definitions) · International Trade Administration: trade promotion service fee (rate and basis) · Laws and Regulations Database of Taiwan: Customs Act article 16 (import declaration deadline) · Laws and Regulations Database of Taiwan: Customs Import Tariff, General Rules (which of the three rate columns applies) · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency · Korea Law Information Center: Notice on Export and Re-export Clearance (KCS Notice 2025-73) · Korea Ministry of Government Legislation (easylaw): trade system I (export) — duty and VAT refunds