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Problems relating to customs duties and taxes.

According to Article 1&41 of the Value-added and Non-value-added Business Tax Act, “Business tax, in the form of value-added or non-value-added, shall be levied in accordance with this Act on the sale of goods or services within the territory of the Republic of China (R.O.C.) and the import of goods. The amount of business tax payable on imported goods shall be levied by Customs.” Therefore, if customs values of imported parcels achieve the standard of taxation, no matter the parcels are for personal use or for sale, business tax shall be levied by Customs besides the tariff.


Contact point:, 89, Section 3,

TEL:(02)27041144 or (02)27055280 ext. 207

  • Publish Date:2020-06-18
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