Customs Administration


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I ordered some products for personal use at foreign website and delivered them via post office. However, in addition to tariff, why do I still have to pay the business tax?

In accordance with Article 7 of “Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels”, taxpayers of business tax include the receivers or holders of imported goods. Both persons and companies are subjected to business tax.



886-2-25505500 ext. 2552


Department of Customs Clearance Affairs

  • Publish Date:2018-10-24
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