Customs Administration

FAQs

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How does the customs levy business tax?

1. According to Article 41 of the Value-added and Non-value-added Business Tax Act, the amount of business tax payable on imported goods shall be levied by the customs. With respect to the collection procedures and administrative relief of business tax, the provisions of the Customs Act and the Customs Anti-smuggling Act shall apply mutatis mutandis.

 

2. The business tax on imported goods shall be calculated based on the total amount of the duty-paid value (DPV) and import duty and at the tax rate (the business tax rate is 5%). If the goods are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the business tax shall be calculated based on the total amount prescribed in the preceding paragraph plus the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco. The formula for tax computation is as follows: Business tax for imported goods = (DPV + import duty + commodity tax + tobacco and alcohol tax + tobacco health and welfare surcharge) × 5%

 

 

 

Contact Information

886-2-25505500 ext. 2570

Data Source

Department of Customs Clearance Affairs

  • Publish Date:2019-06-14
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