각종 조제 식료품(ko) › Food preparations not elsewhere specified or included
Other food preparations, n. e. s.
HS 210690United States → Taiwan
1Overview
- Destination duty: 20% (Column 1, 21069010008) — No preferential agreement with United States — the basic / MFN rate applies.
- Business tax (營業稅): 5%
- This code covers: Other food preparations, n. e. s.
- Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to formal declaration.web.customs.gov.tw
Key points
- 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 whether the import regulation column of the commodity classification table shows MW0 or MP1.
As of: 2026-07-29
2Classification
HS6 names
- ko기타
- enOther food preparations, n. e. s.
- zh_hant其他未列名食物調製品
- zh_hans其他未列名食物调制品
Taiwan tariff lines
| Line | Description |
|---|---|
| 21069010008 | 糖漿（著色或加香料）Syrups, coloured or flavoured |
| 21069020104 | 專供病患用之合成甜食Synthetic sweetening agent solely for patients |
| 21069020202 | 專供病患用之特殊營養食品Special dietary foods solely for patients |
| 21069030004 | 高蛋白質調配營養食品（蛋白質含量在５０％及以上者）A nourishing food prepared with high protein (containing 50% or more of protein) |
| 21069040002 | 嬰兒或幼童食品Infants or young children food |
| 21069051008 | 供食品製造用，不攙酒精之化合配製品Non-alcoholic compound preparations for making foodstuff |
| 21069052007 | 供飲料製造用，含酒精強度（以容積計）在０．５％及以下之化合配製品（以芳香物質為基料者除外）Compound preparations for making beverages, with an alcoholic strength by volume of 0.5% vol or lower (other than those based on ordoriferous substances) |
| 21069053006 | 供食品製造用，芳香物質混合物之調製品Preparations of mixtures of odoriferous substances, for making foodstuff |
| 21069054005 | 用以調製飲料之酒精製品，含酒精強度（以容積計）超過０．５％者（以芳香物質為基料者除外）Compound alcoholic preparations of a kind used for the manufacture of beverages, with an alcoholic strength by vloume exceeding 0.5% vol (other than those based on ordoriferous substances) |
| 21069055004 | 檄樹茶Morinda citrifolia tea |
| 21069056003 | 檄樹膠囊Morinda citrifolia in capsule form |
| 21069060007 | 製冰淇淋用之混合料及基料，但以可可或牛奶為基料者除外Mixes and bases for making ice cream , without a basis of milk or cocoa |
| 21069070005 | 不屬稅則第２００９節，供飲料製造用之濃縮果汁精Concentrated fruit juice for drinking maker use, not including falling within heading 20.09 |
| 21069080003 | 花粉Bee pollen |
| 21069091108 | 咖啡乳劑Coffee creamer |
| 21069091206 | 大豆蛋白質食物調製品Preparations of soybeans protein |
| 21069093008 | 椰漿粉Coconut milk powder |
| 21069095006 | 蛋白質水解物Protein hydrolysates |
| 21069096005 | 以合成甜味劑替代糖之糖食、口香糖及類似品Confectionery, gums and the like containing synthetic sweetening agents instead of sugar |
| 21069098003 | 其他食物調製品，含米量不低於３０％者Other food preparation containing not less than 30% of rice |
| 21069099208 | 錠劑、膠囊狀食物製品Food preparations, in capsule or tablet form |
| 21069099903 | 其他未列名食物調製品Other food preparations, n. e. s. |
United States export-side line (reference)
- 2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.09.00Other
- 2106.90.12.00Containing not over 20 percent of alcohol by weight
- 2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight
- 2106.90.18.00Containing over 50 percent of alcohol by weight
- 2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.26.00Other
- 2106.90.28.00Other
- 2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.36.00Other
- 2106.90.38.00Other
- 2106.90.39.00Artificially sweetened cough drops
- 2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions
- 2106.90.46.00Other
- 2106.90.48.00Orange juice
- 2106.90.52.00Juice of any single fruit or vegetable
- 2106.90.54.00Mixtures of juices
- 2106.90.58Of gelatin
- 2106.90.58.30Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.50Other
- 2106.90.58.70Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.90Other
- 2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.66.00Other
- 2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.72.00Other
- 2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.76.00Other
- 2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.80.00Other
- 2106.90.82.00Other
- 2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.87.00Other
- 2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.91.00Other
- 2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.94.00Other
- 2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.97.00Other
- 2106.90.99Other
- 2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharin
- 2106.90.99.72Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.73Other
- 2106.90.99.75Non-dairy coffee whiteners
- 2106.90.99.80Other cream or milk substitutes
- 2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar
- 2106.90.99.87Herbal teas and herbal infusions comprising mixed herbs
- 2106.90.99.88Flavored honey
- 2106.90.99.90Canned
- 2106.90.99.91Frozen
- 2106.90.99.92Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.93Certified organic
- 2106.90.99.94Other
Top 3 Taiwan rulings
- 供食品製造用，不攙酒精之化合配製品Cacao Flavanol Extract
- 以合成甜味劑替代糖之糖食、口香糖及類似品PaperMints COOLCAPS Tubes EAN: 5425010096426 規格:1.2 x 1.2 x 7.5cm
- 供食品製造用，不攙酒精之化合配製品浙江醫藥魚油(REFINED FISH OIL) / EPA-EE8000
As of: 2026-07-29
3Duty & tax
No preferential agreement with United States — the basic / MFN rate applies.
| Line | Description | Column 1 | Column 2 | Column 3 |
|---|---|---|---|---|
| 21069010008 | 糖漿（著色或加香料） | 20% | 0% | 50% |
| 21069020104 | 專供病患用之合成甜食 | 10% | 0% | 10% |
| 21069020202 | 專供病患用之特殊營養食品 | 10% | 0% | 10% |
| 21069030004 | 高蛋白質調配營養食品（蛋白質含量在５０％及以上者） | 5% | 0% | 7.5% |
| 21069040002 | 嬰兒或幼童食品 | 5% | 0% | 12.5% |
| 21069051008 | 供食品製造用，不攙酒精之化合配製品 | 10% | 0% | 25% |
| 21069052007 | 供飲料製造用，含酒精強度（以容積計）在０．５％及以下之化合配製品（以芳香物質為基料者除外） | 1% | 0% | 2.5% |
| 21069053006 | 供食品製造用，芳香物質混合物之調製品 | 1% | 0% | 2.5% |
| 21069054005 | 用以調製飲料之酒精製品，含酒精強度（以容積計）超過０．５％者（以芳香物質為基料者除外） | 20% | 0% | 50% |
| 21069055004 | 檄樹茶 | 30% | 0% | 50% |
| 21069056003 | 檄樹膠囊 | 30% | 0% | 50% |
| 21069060007 | 製冰淇淋用之混合料及基料，但以可可或牛奶為基料者除外 | 5% | 0% | 27.5% |
| 21069070005 | 不屬稅則第２００９節，供飲料製造用之濃縮果汁精 | 25% | 0% | 45% |
| 21069080003 | 花粉 | 35% | 0% | 50% |
| 21069091108 | 咖啡乳劑 | 10% | 0% | 25% |
| 21069091206 | 大豆蛋白質食物調製品 | 10% | 0% | 25% |
| 21069093008 | 椰漿粉 | 20% | 0% | 50% |
| 21069095006 | 蛋白質水解物 | 25% | 0% | 50% |
| 21069096005 | 以合成甜味劑替代糖之糖食、口香糖及類似品 | 30% | 0% | 50% |
| 21069098003 | 其他食物調製品，含米量不低於３０％者 | NT$49/KGM | NT$6.5/KGM / NT$49/KGM / 0% | — |
| 21069099208 | 錠劑、膠囊狀食物製品 | 30% | 0% | 50% |
| 21069099903 | 其他未列名食物調製品 | 30% | 0% | 50% |
- · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
- · Trade promotion service fee: 0.04% of the dutiable value, subject to a minimum.
- · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
- · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
- · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.
Landed-cost estimate
- Duty rate used
- 20%
- Customs value
- —
- Duty
- —
- Business tax (營業稅)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-07-29
4Requirements
- 501Approval from the Ministry of Health and Welfare is required.
- 501Approval from the Ministry of Health and Welfare is required.
- 5081. For importation of food additives must be handled according to the following regulations: (1) If the petitioned food additive (excluding flavorings) is enlist in the current "Standards for Specification, Scope, Application and Limitation of Food Additives", a food additives license approval from the Ministry of Health and Welfare is required, and shall be governed by the regulation of "F01". (…
- 511For importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and authorization to use by others is prohibited.) If the imported goods are samples or gifts, an "import certificate" approval from the Ministry of Health and Welfare is required.
- 511For importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and authorization to use by others is prohibited.) If the imported goods are samples or gifts, an "import certificate" approval from the Ministry of Health and Welfare is required.
- B01Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animal and Plant Health Inspection Agency, Ministry of Agriculture.
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- MP1(1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulat…
- MP1(1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulat…
- MW0Importation of Mainland China products is prohibited.
- MW0Importation of Mainland China products is prohibited.
- MW0Importation of Mainland China products is prohibited.
- MW0Importation of Mainland China products is prohibited.
Agencies involved
- Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
- Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
- International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
- Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
- Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
- Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw
As of: 2026-08-27
5Documents
United States export documents
- Commercial invoice
- Issued by:
- Exporter
- When:
- With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the shipment
Carton-level contents, weights, dimensions and marks.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page - Electronic Export Information (EEI) and ITN
- Issued by:
- Exporter or authorised agent, filed in AESDirect within ACE
- When:
- Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page - Shipper's Letter of Instruction (SLI)
- Issued by:
- Exporter
- When:
- When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page - Export licence
- Issued by:
- Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
- When:
- Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page - Certification of origin for a free trade agreement
- Issued by:
- Exporter or producer
- When:
- Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page - Certificate of Free Sale or FDA export certificate
- Issued by:
- U.S. Food and Drug Administration or a state authority
- When:
- When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page - Power of attorney to the forwarder
- Issued by:
- Exporter
- When:
- Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
Official page
Taiwan import documents
- Import declaration (進口報單)
- Issued by:
- Customs broker or importer, transmitted through the Single Window
- When:
- Within 15 days from the day after the conveyance's import date
Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.
Official page - Delivery order (小提單, D/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Exchanged after the goods arrive
The document against which the goods are collected from the container terminal or warehouse.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during a C3 physical examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued at loading
Reconciled against the manifest and used to obtain the delivery order.
Official page - Certificate of origin
- Issued by:
- Issuing body in the exporting country
- When:
- When claiming a preferential rate or when the import regulation requires it
Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.
Official page - Import permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the import regulation column shows a corresponding code
Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.
Official page - Power of attorney (委任書)
- Issued by:
- Importer (taxpayer)
- When:
- Before appointing a customs broker
Authorises the broker to declare, pay the taxes and collect the goods.
Official page - Inspection and border-check documents
- Issued by:
- BSMI, TFDA
- When:
- With or before the declaration
Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).
Official page
6Procedure
- Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
- Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
- File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
- Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
- Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
- Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
- Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
- Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
- Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
- PaymentPay the duty, business tax and related fees.
- ReleaseCollect the goods from the air cargo terminal.
- Express categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
- Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
- Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
- PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
- Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
- Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
- AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
- Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
- PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show United States export-side steps
- Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
- Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
- File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
- Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
- Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Broker recommended
Score: 0.87
A signal derived from public data, not advice.
Why this reading
- regime[TFDA] Tablet/capsule food products need a prior MHW permit (import rule 511) on top of food-business registration and border inspection; a "health food" claim escalates to a Health Food Control Act licence.fda.gov.tw2026-09-07
- requirement5 destination import requirement(s) found: Approval from the Ministry of Health and Welfare is required, 1. For importation of food additives must be handled accordi, For importation of foods in capsule or tablet form, approvalportal.sw.nat.gov.tw2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesweb.customs.gov.tw2026-09-07
Components
| Import requirements | 0.90 | Approval from the Ministry of Health and Welfare is required. portal.sw.nat.gov.tw1. For importation of food additives must be handled according to the following regulations: (1) If the petitioned food additive (excluding flavorings) is enlist in the current "St portal.sw.nat.gov.twFor importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and portal.sw.nat.gov.tw |
|---|---|---|
| Classification ambiguity | 0.84 | TW 결정례 228건 · 하위 세번 11종으로 분산 web.customs.gov.twUS CROSS 1838건 중 복수 세번 결정 비율 38% · 같은 사건에서 함께 검토된 다른 HS6 185개 rulings.cbp.gov |
| Regulatory regime | 0.87 | 食安法 + 膠囊錠狀食品 查驗登記(511) fda.gov.tw |
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov
As of: 2026-09-07
8Cases
- 供食品製造用，不攙酒精之化合配製品Cacao Flavanol ExtractDecided line: 21069051008Date: 2025
- 以合成甜味劑替代糖之糖食、口香糖及類似品PaperMints COOLCAPS Tubes EAN: 5425010096426 規格:1.2 x 1.2 x 7.5cmDecided line: 21069096005Date: 2023
- 供食品製造用，不攙酒精之化合配製品浙江醫藥魚油(REFINED FISH OIL) / EPA-EE8000Decided line: 21069051008Date: 2021
- 其他未列名食物調製品Tarami吸果凍150g(水蜜桃)Decided line: 21069099903Date: 2021
- 其他未列名食物調製品50g魔芋爽-香辣味/50g KONJAC SHUANG HOT&SPICYDecided line: 21069099903Date: 2021
- 其他未列名食物調製品50g魔芋爽-酸辣味/50g KONJAC SHUANG SOUR&HOTDecided line: 21069099903Date: 2021
- 其他未列名食物調製品塩津鋪子魚豆腐(燒烤味) / 400公克/盒(20公克x 20包)Decided line: 21069099903Date: 2021
- 其他未列名食物調製品塩津鋪子魚豆腐(香辣味) / 400公克/盒(20公克x 20包)Decided line: 21069099903Date: 2021
- 大豆蛋白質食物調製品塩津鋪子拉撕素肉(川辣水煮肥牛味) / 440公克/盒(22公克x 20包)Decided line: 21069091206Date: 2021
- 大豆蛋白質食物調製品塩津鋪子拉撕素肉(日式岩燒牛肉味) / 440公克/盒(22公克x 20包)Decided line: 21069091206Date: 2021
- 其他未列名食物調製品膠原三肽益生菌果凍/果味型條形果凍/150g(15gx10)1盒Decided line: 21069099903Date: 2021
- 其他未列名食物調製品貨品名稱：SpringHealth Happy MI&BI 規格：2g/條Decided line: 21069099903Date: 2021
- 其他未列名食物調製品貨品名稱：SpringHealth Happy PRO 規格：2g/條Decided line: 21069099903Date: 2021
- 其他未列名食物調製品1502TW 紫錐花強健飲(食品) 10錠 發泡錠Decided line: 21069099903Date: 2021
- 其他未列名食物調製品紫玉米粉. Product code : 24354100Decided line: 21069099903Date: 2021
Show rulings from other countries (30)
- KRBase for beverage, non-alcoholic; 산돌배발효액
- KRPreparations of royal jelly and honey; BAEKDUSAN NATURAL ROYAL JELLY HONEY S
- KRFood preparation ; Soup base powder
- KRFood preparations; Stabisol HYv1
- KRFood preparations; JILA Spearmint Tins
- KRFood preparations; Stabisol HYv2
- KRFood preparations; GLOW BALAN C - glutathione
- KRFood preparations; SLEEMOOD - melatonin
- KRPreparations of royal jelly and honey; Royal Ielly Honey Mix
- KRFood preparation; SOYA CELL (SOY FIBER)
- KRPreparations of royal and honey; G'DAY HONEY MANUKA WITH ROYAL JELLY MGO 300+
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 사과 (Apple)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 딸기 (Strawberry)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 자두 (Plum)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 샤인머스캣 (Shine muscat)
- USThe tariff classification of Dairy-Free Yogurt Alternatives from Canada
- USThe tariff classification of an imitation meat product from the United Kingdom
- USThe tariff classification of imitation meat products from the United Kingdom
- USThe tariff classification of imitation meat products from the United Kingdom
- USThe tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of three gelatin and sugar blends
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 · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine
I am a: Individual / small seller — Changes which blocks are emphasised