helptariff

의료용품(ko) › Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or

Other anesthetics

HS 300490United States → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty

1Overview

  • Destination duty: 0% (Column 1, 30049010107) — No preferential agreement with United States — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other anesthetics
  • 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 anesthetics
  • zh_hant其他麻醉劑
  • zh_hans其他麻醉剂

Taiwan tariff lines

LineDescription
30049010107醫藥製劑,含有硫美妥者(包括異構物、酯類、醚類及鹽類)Medicaments,containing thiamylal,5-allyl-5-(1-methylbutyl)-2-thiobarbiturates, including: Isomers, Esters, Ethers, Salts
30049010205醫藥製劑,含有愷他命及其異構物、酯類、醚類及鹽類者Medicaments, containing Ketamine , and its isomer, esters, ethers, salts
30049010303醫藥製劑,含有丙泊酚、依托咪酯,及其異構物、酯類、醚類及鹽類者Medicaments, containing Propofol , Etomidate, and their isomer, esters, ethers, salts
30049010900其他麻醉劑Other anesthetics
30049020007血液代用品與血漿代用品及基因重組製劑Substitutes of blood, substitutes of plasma and preparations of gennetic recombinants
30049030005營養與電解質液Nutrients and electrolytes
30049040003洗腎用清洗液,具有劑量或零售包裝式樣者Hemodialysis concentrate, put up in measured doses or in forms or packings for retail sale
30049050000磺胺藥Antibacterial, sulfa drugs
30049061007中藥酒劑Chinese medicine wine
30049069009其他中藥製劑Other chinese medicine preparations
30049071005抗癌藥Anti-cancer preparations
30049072004抗人類免疫缺乏病毒感染用藥Drugs for anti human immunodeficiency virus (HIV) infections
30049080004農藥中毒解毒劑Pesticide-poisoning cures
30049091001抗排斥醫藥製劑Immunosuppressive preparations
30049092000安瓿裝蒸餾水Water, distilled, in ampoules
30049099101抗過敏抗組織胺用藥Drugs for antihypersensitivity and antihistamine
30049099218醫藥製劑,含有西可巴比妥者Medicaments, containing secobarbital
30049099227醫藥製劑,含有異戊巴比妥者Medicaments, containing amobarbital
30049099316醫藥製劑,含有三唑他(三唑侖)者Medicaments, containing Triazolam
30049099325醫藥製劑,含有氟硝西泮者Medicaments, containing Flunitrazepam
30049099334醫藥製劑,含有氯甲西泮(甲基樂耐平)者Medicaments, containing Lormetazepam
30049099343醫藥製劑,含有氟地西泮(氟二氮平)者Medicaments, containing Fludiazepam
30049099352醫藥製劑,含有舒樂安定(伊疊唑侖)者Medicaments, containing Estazolam
30049099361醫藥製劑,含有阿普唑他(三氮二氮平)者Medicaments, containing Alprazolam
30049099370醫藥製劑,含有替馬西泮(甲羥氮平)者Medicaments, containing Temazepam
30049099389醫藥製劑,含有咪達唑他(咪氟唑侖)者Medicaments, containing Midazolam
30049099414醫藥製劑,含有特拉嗎竇者Medicaments, containing Tramadol
30049099423醫藥製劑,含有伯替唑他者Medicaments, containing Brotizolam
30049099432醫藥製劑,含有唑匹可隆者Medicaments, containing Zopiclone
30049099441玻璃體替代物Viscoelastic material for ophthalmic surgery
30049099450醫藥製劑,含有札來普隆者Medicaments, containing Zaleplon
30049099469醫藥製劑,含有佐沛眠者Medicaments, containing Zolpidem
30049099520醫藥製劑,含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Remifentanil, and its isomer, esters, ethers, salts
30049099539醫藥製劑,含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Alfentanyl , and its isomer, esters, ethers, salts
30049099548醫藥製劑,含有吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Fentanyl , and its isomer, esters, ethers, salts
30049099557醫藥製劑,含有美沙冬及其異構物、酯類、醚類及鹽類者Medicaments, containing Methadone , and its isomer, esters, ethers, salts
30049099566醫藥製劑,含有潘他唑新及其異構物、酯類、醚類及鹽類者Medicaments, containing Pentazocine , and its isomer, esters, ethers, salts
30049099575醫藥製劑,含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Sufentanil , and its isomer, esters, ethers, salts
30049099584醫藥製劑,含有四氫大麻酚及其異構物、酯類、醚類及鹽類者Medicaments, containing Tetrahydrocannabinols, and its isomer, esters, ethers, salts
30049099593醫藥製劑,含有派醋甲酯及其異構物、酯類、醚類及鹽類者Medicaments, containing Methylphenidate , and its isomer, esters, ethers, salts
30049099619醫藥製劑,含有他噴他竇及其異構物、酯類、醚類及鹽類者Medicaments, containing Tapentadol, and its isomers, esters, ethers, salts
30049099628醫藥製劑,含有戊巴比妥(不含異戊巴比妥)及其異構物、酯類、醚類及鹽類者Medicaments, containing Pentobarbital(excluding amobarbital), and its isomer, esters, ethers, salts
30049099637醫藥製劑,含有硝甲西泮(硝甲氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Nimetazepam , and its isomer, esters, ethers, salts
30049099646醫藥製劑,含有巴比妥及其異構物、酯類、醚類及鹽類者Medicaments, containing Barbital , and its isomer, esters, ethers, salts
30049099655醫藥製劑,含有溴西泮(溴氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Bromazepam , and its isomer, esters, ethers, salts
30049099664醫藥製劑,含有勞拉西泮(樂耐平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Lorazepam , and its isomer, esters, ethers, salts
30049099673醫藥製劑,含有美達西泮(美達氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Medazepam , and its isomer, esters, ethers, salts
30049099682醫藥製劑,含有甲丙氨酯(美普巴邁)及其異構物、酯類、醚類及鹽類者Medicaments, containing Meprobamate , and its isomer, esters, ethers, salts
30049099691醫藥製劑,含有硝西泮(耐妥眠)及其異構物、酯類、醚類及鹽類者Medicaments, containing Nitrazepam , and its isomer, esters, ethers, salts
30049099717醫藥製劑,含有去甲西泮(原氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Nordazepam , and its isomer, esters, ethers, salts
30049099726醫藥製劑,含有去甲羥安定(歐沙氮平、去甲羥氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Oxazepam , and its isomer, esters, ethers, salts
30049099735醫藥製劑,含有噁唑他(㗁甲唑侖)及其異構物、酯類、醚類及鹽類者Medicaments, containing Oxazolam , and its isomer, esters, ethers, salts
30049099744醫藥製劑,含有匹嗎啉(苯㗁唑啉)及其異構物、酯類、醚類及鹽類者Medicaments, containing Pemoline , and its isomer, esters, ethers, salts
30049099753醫藥製劑,含有氯巴占(甲酮氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing clobazam , and its isomer, esters, ethers, salts
30049099762醫藥製劑,含有氯硝西泮(可那氮平、氯硝氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Clonazepam , and its isomer, esters, ethers, salts
30049099771醫藥製劑,含有氯拉䓬酸(氯氮平酸鹽)及其異構物、酯類、醚類及鹽類者Medicaments, containing Clorazepate , and its isomer, esters, ethers, salts
30049099780醫藥製劑,含有氯噁唑他(氯㗁唑侖)及其異構物、酯類、醚類及鹽類者Medicaments, containing Cloxazolam , and its isomer, esters, ethers, salts
30049099799醫藥製劑,含有安定(二氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Diazepam , and its isomer, esters, ethers, salts
30049099815醫藥製劑,含有氟安定(氟路洛)及其異構物、酯類、醚類及鹽類者Medicaments, containing Flurazepam , and its isomer, esters, ethers, salts
30049099824醫藥製劑,含有普拉西泮(環丙氮平)及其異構物、酯類、醚類及鹽類者Medicaments, containing Prazepam , and its isomer, esters, ethers, salts
30049099833醫藥製劑,含有莫待芬寧及其異構物、酯類、醚類及鹽類者Medicaments, containing Modafinil , and its isomer, esters, ethers, salts
30049099842醫藥製劑,含有美妥芬諾及其異構物、酯類、醚類及鹽類者Medicaments, containing Butorphanol , and its isomer, esters, ethers, salts
30049099851醫藥製劑,含有氯苄雷司及其異構物、酯類、醚類及鹽類者Medicaments, containing Clobenzorex , and its isomer, esters, ethers, salts
30049099860醫藥製劑,含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者Medicaments, containing Lisdexamphetamine , and its isomer, esters, ethers, salts
30049099904其他醫藥製劑〈不包括第3002、3005或3006節所列者〉包含經混合或未混合產品供治療或預防疾病用,具有劑量(包括經皮給藥形態者)或零售包裝式樣者Other medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
United States export-side line (reference)
  • 3004.90.10.00Containing antigens or hyaluronic acid or its sodium salt
  • 3004.90.92Other
  • 3004.90.92.01For veterinary use
  • 3004.90.92.03Containing acyclovir or its salts
  • 3004.90.92.04Containing oseltamivir or its salts
  • 3004.90.92.05Containing valganciclovir, peramivir or their salts
  • 3004.90.92.06Other
  • 3004.90.92.07Containing fluconazole or its salts
  • 3004.90.92.08Other
  • 3004.90.92.09Containing metronidazole or its salts
  • 3004.90.92.10Other
  • 3004.90.92.11Containing trimethoprim and sulfamethoxazole or their salts
  • 3004.90.92.12Other
  • 3004.90.92.13Containing levofloxacin or its salts
  • 3004.90.92.14Containing linezolid or its salts
  • 3004.90.92.15Other
  • 3004.90.92.16Containing hydroxyurea or cyclophosphamide or their salts
  • 3004.90.92.17Containing tacrolimus or mycophenolate mofetil or its salts
  • 3004.90.92.18Other
  • 3004.90.92.19Containing metoprolol or its salts
  • 3004.90.92.20Containing amiodarone or its salts
  • 3004.90.92.21Containing diltiazem or its salts
  • 3004.90.92.22Containing hydralazine or its salts
  • 3004.90.92.23Containing enoxaparin or its salts
  • 3004.90.92.24Containing labetalol or its salts
  • 3004.90.92.25Containing argatroban, adenosine, amlodipine, esmolol, dobutamine, phenoxybenzamine or their salts
  • 3004.90.92.26Other
  • 3004.90.92.27Tolmetin
  • 3004.90.92.28Tolmetin sodium dihydrate
  • 3004.90.92.29Tolmetin sodium (anhydrous)
  • 3004.90.92.30For oral suspension
  • 3004.90.92.31Other
  • 3004.90.92.32For oral suspension
  • 3004.90.92.33Other
  • 3004.90.92.34Containing O-Acetylsalicylic acid (Aspirin)
  • 3004.90.92.35Containing tramadol
  • 3004.90.92.36Other
  • 3004.90.92.37Containing dexmedetomidine, etomidate, midazolam, propofol or their salts
  • 3004.90.92.38Containing midazolam or its salts
  • 3004.90.92.39Containing phenytoin or its salts
  • 3004.90.92.40Containing propofol or its salts
  • 3004.90.92.41Containing levetiracetam, phenytoin or their salts
  • 3004.90.92.42Containing etomidate or its salts
  • 3004.90.92.43Other
  • 3004.90.92.44Containing lorazepam or its salts
  • 3004.90.92.45Containing olanzapine or its salts
  • 3004.90.92.46Other
  • 3004.90.92.47Containing rocuronium or its salts
  • 3004.90.92.48Containing succinylcholine or its salts
  • 3004.90.92.49Other
  • 3004.90.92.50Containing lidocaine or its salts
  • 3004.90.92.51Other
  • 3004.90.92.52Laxatives
  • 3004.90.92.53Antacids
  • 3004.90.92.54Containing famotidine or its salts
  • 3004.90.92.55Containing pantoprazole or its salts
  • 3004.90.92.56Containing ondansetron or its salts
  • 3004.90.92.57Containing glycopyrrolate or its salts
  • 3004.90.92.58Containing loperamide or its salts
  • 3004.90.92.60Other
  • 3004.90.92.61Containing furosemide and its salts
  • 3004.90.92.62Containing hydrochlorothiazide or its salts
  • 3004.90.92.63Other
  • 3004.90.92.64Containing calcium gluconate
  • 3004.90.92.65Containing potassium chloride
  • 3004.90.92.66Containing sodium bicarbonate, in injection form
  • 3004.90.92.67Other
  • 3004.90.92.68Cough and cold preparations
  • 3004.90.92.69Containing diphenhydramine or its salts
  • 3004.90.92.70Other
  • 3004.90.92.71Containing albuterol sulfate
  • 3004.90.92.72Containing timolol maleate
  • 3004.90.92.73Other
  • 3004.90.92.74Containing heparin sodium or its salts
  • 3004.90.92.75Containing zoledronic acid or its salts
  • 3004.90.92.76Other

Not your product? Search again

As of: 2026-07-29

3Duty & tax

No preferential agreement with United States — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
30049010107醫藥製劑,含有硫美妥者(包括異構物、酯類、醚類及鹽類)0%0%0%
30049010205醫藥製劑,含有愷他命及其異構物、酯類、醚類及鹽類者0%0%0%
30049010303醫藥製劑,含有丙泊酚、依托咪酯,及其異構物、酯類、醚類及鹽類者0%0%0%
30049010900其他麻醉劑0%0%0%
30049020007血液代用品與血漿代用品及基因重組製劑0%0%0%
30049030005營養與電解質液0%0%10%
30049040003洗腎用清洗液,具有劑量或零售包裝式樣者0%0%10%
30049050000磺胺藥0%0%20%
30049061007中藥酒劑20%0%50%
30049069009其他中藥製劑0%0%12.5%
30049071005抗癌藥0%0%0%
30049072004抗人類免疫缺乏病毒感染用藥0%0%10%
30049080004農藥中毒解毒劑0%0%0%
30049091001抗排斥醫藥製劑0%0%10%
30049092000安瓿裝蒸餾水0%0%10%
30049099101抗過敏抗組織胺用藥0%0%10%
30049099218醫藥製劑,含有西可巴比妥者0%0%10%
30049099227醫藥製劑,含有異戊巴比妥者0%0%10%
30049099316醫藥製劑,含有三唑他(三唑侖)者0%0%10%
30049099325醫藥製劑,含有氟硝西泮者0%0%10%
30049099334醫藥製劑,含有氯甲西泮(甲基樂耐平)者0%0%10%
30049099343醫藥製劑,含有氟地西泮(氟二氮平)者0%0%10%
30049099352醫藥製劑,含有舒樂安定(伊疊唑侖)者0%0%10%
30049099361醫藥製劑,含有阿普唑他(三氮二氮平)者0%0%10%
30049099370醫藥製劑,含有替馬西泮(甲羥氮平)者0%0%10%
30049099389醫藥製劑,含有咪達唑他(咪氟唑侖)者0%0%10%
30049099414醫藥製劑,含有特拉嗎竇者0%0%10%
30049099423醫藥製劑,含有伯替唑他者0%0%10%
30049099432醫藥製劑,含有唑匹可隆者0%0%10%
30049099441玻璃體替代物0%0%10%
30049099450醫藥製劑,含有札來普隆者0%0%10%
30049099469醫藥製劑,含有佐沛眠者0%0%10%
30049099520醫藥製劑,含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099539醫藥製劑,含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099548醫藥製劑,含有吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099557醫藥製劑,含有美沙冬及其異構物、酯類、醚類及鹽類者0%0%10%
30049099566醫藥製劑,含有潘他唑新及其異構物、酯類、醚類及鹽類者0%0%10%
30049099575醫藥製劑,含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099584醫藥製劑,含有四氫大麻酚及其異構物、酯類、醚類及鹽類者0%0%10%
30049099593醫藥製劑,含有派醋甲酯及其異構物、酯類、醚類及鹽類者0%0%10%
30049099619醫藥製劑,含有他噴他竇及其異構物、酯類、醚類及鹽類者0%0%10%
30049099628醫藥製劑,含有戊巴比妥(不含異戊巴比妥)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099637醫藥製劑,含有硝甲西泮(硝甲氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099646醫藥製劑,含有巴比妥及其異構物、酯類、醚類及鹽類者0%0%10%
30049099655醫藥製劑,含有溴西泮(溴氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099664醫藥製劑,含有勞拉西泮(樂耐平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099673醫藥製劑,含有美達西泮(美達氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099682醫藥製劑,含有甲丙氨酯(美普巴邁)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099691醫藥製劑,含有硝西泮(耐妥眠)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099717醫藥製劑,含有去甲西泮(原氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099726醫藥製劑,含有去甲羥安定(歐沙氮平、去甲羥氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099735醫藥製劑,含有噁唑他(㗁甲唑侖)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099744醫藥製劑,含有匹嗎啉(苯㗁唑啉)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099753醫藥製劑,含有氯巴占(甲酮氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099762醫藥製劑,含有氯硝西泮(可那氮平、氯硝氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099771醫藥製劑,含有氯拉䓬酸(氯氮平酸鹽)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099780醫藥製劑,含有氯噁唑他(氯㗁唑侖)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099799醫藥製劑,含有安定(二氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099815醫藥製劑,含有氟安定(氟路洛)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099824醫藥製劑,含有普拉西泮(環丙氮平)及其異構物、酯類、醚類及鹽類者0%0%10%
30049099833醫藥製劑,含有莫待芬寧及其異構物、酯類、醚類及鹽類者0%0%10%
30049099842醫藥製劑,含有美妥芬諾及其異構物、酯類、醚類及鹽類者0%0%10%
30049099851醫藥製劑,含有氯苄雷司及其異構物、酯類、醚類及鹽類者0%0%10%
30049099860醫藥製劑,含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者0%0%10%
30049099904其他醫藥製劑〈不包括第3002、3005或3006節所列者〉包含經混合或未混合產品供治療或預防疾病用,具有劑量(包括經皮給藥形態者)或零售包裝式樣者0%0%10%
  • · 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
0%
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

  • 503Importation of drugs (including pharmaceutical products, active pharmaceutical ingredients, diagnostics and biological products) for human use requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of Health and Welfare together with a photocopy of the license of the pharmaceutical firm; or (2) an approval issued by the Ministry of Health and Welfa…
  • 5041. Importation of medical devices for human use must be handled according to the following regulations: (1) A photocopy of the medical devices pre-marketing license or an approval document issued by the Ministry of Health and Welfare should be submitted. In addition, the number of the pre-marketing license (consisting of 14 letters and digits) must be declared and listed in the import declaration…
  • 505Importation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of Health and Welfare together with a photocopy of the license of the pharmaceutical firm; or (2) an approval issued by the Department of Chinese Medicine and Pharmacy, Ministry…
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 804(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of medical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".(4)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is…
  • 804(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of medical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".(4)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is…
  • 804(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of medical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".(4)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is…
  • 814(1) Importation of traditional chinese drugs for human use is governed by the regulation of "505". (2) Importation of veterinary chinese medicines is governed by the regulation of "406".(3) For importing good under this item without import approval document from the competent authority, is not allowed to be imported.
  • 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.
  • 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.
  • 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

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. 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).
  2. 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.
  3. 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.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. 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.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  3. 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.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show United States export-side steps
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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] Medicines need a pharmaceutical-firm licence and a per-product marketing licence; even personal-use import is quantity-capped.fda.gov.tw2026-09-07
  • requirement6 destination import requirement(s) found: For importation of controlled drugs (including narcotics dru, (1) Importation of medicines for human use is governed by th, Importation of Chinese medicines (with the content of the foportal.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 requirements0.89For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an ap portal.sw.nat.gov.tw(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of co portal.sw.nat.gov.twImportation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the dru portal.sw.nat.gov.tw
Classification ambiguity0.56TW 결정례 17건 · 하위 세번 2종으로 분산 web.customs.gov.twUS CROSS 1057건 중 복수 세번 결정 비율 21% · 같은 사건에서 함께 검토된 다른 HS6 66개 rulings.cbp.gov
Regulatory regime1.00藥事法 — 藥商許可執照 + 藥品許可證 fda.gov.tw
United States origin-side note: US export requires PGA data in AES (DEA). cbp.gov

As of: 2026-09-07

8Cases

Show rulings from other countries (30)

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