Taiwan’s Customs Administration is responsible for customs policy, regulations, and the enforcement of border controls in Taiwan. It also manages the collection of customs duty, as well as other taxes and fees on behalf of other government authorities.

Goods imported into Taiwan are subject to customs duty at a rate that is determined by their tariff code.   In addition, most goods are subject to Value Added Tax (5%) and/or other taxes that include Commodity Tax, Alcohol & Tobacco Tax, Tobacco Health Tax, Luxury Tax and Trade Promotion Service Fees. Since Commodity Tax and customs duties are calculate using different categorisation systems, imported goods may need to be evaluated to ensure that the customs declaration is in compliance with all regulations.

A number of goods require an import license for entry into Taiwan. Categories of licensed goods include alcohol, automobiles, specified Chinese origin goods, medicine and firearm weapons. The importer must complete an import declaration within 15 days following the arrival date of the goods.

Strategic High-Tech Goods are subject to export controls and should obtain export licenses prior to exportation.

Taiwan has been a member of the World Trade Organization (WTO) since 2002 and is a member of the Asia-Pacific Economic Cooperation (APEC).