Customs Administration

Import Postal Articles

Go TO Content

Tax Relief and Tax Calculation

1. Tax relief is granted on postal articles (excluding tobacco and alcohol) up to a Customs value of NT$3,000.

2. If the customs value exceeds NT$3,000, the full amount of import tax (charge) shall be imposed. For miscellaneous postal articles(excluding tobacco, alcohol, and agricultural products subject to tariff quota), a 5% flat rate of customs duty shall be imposed. If the postal parcels are not composed of miscellaneous articles, the tariff rate stipulated under the Customs Import Tariff shall be applicable.

3. If two or more postal articles imported from overseas are sent from the same address and delivered to the same address or the same addressee on the same day, the customs value of such articles shall be calculated in a combined manner.

      The same delivery date referred to under the preceding paragraph means the postal seals affixed by the postal authority show the same date as the dispatch notes of postal parcels.

(Re: Art. 11, Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels)

4. The provisions regarding tax exemption mentioned above are not applicable to frequent posting of postal articles sent from the same place to the same address or the same addressee.

The frequent posting referred to under the preceding paragraph means two or more postings within 30 days or six or more postings within six months.

(Re: Art. 12, Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels)

5. Advertising articles and samples, with Customs value not exceeding
NT$12,000, shall be exempt from import duty.

6. Customs also collects other taxes and fees on mail shipments entrusted by other government agencies, e.g. commodity tax, business tax, tobacco & alcohol tax and trade promotion service fee.

 

  • Publish Date:2015-07-22
Go TO Content