Importing Personal Effects into Taiwan: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2024 · Download the Taiwan Import Guide (PDF)

Removal goods

• Copy of shipper’s passport (photo & signature page).
• Original of Ocean Bill of Lading/Airway Bill (Express bill of lading is acceptable).
• Complete copy of Inventory (packing list).
• Consignee block on OBL/AWB must show shipper's name (same as passport) and c/o destination agent.
• Copy of shipper’s arrival flight information to Taiwan (e-ticket/ boarding pass) and the corresponding entry stamp inside his passport (within six months prior to shipment arrival).
• Original Signed Entrusting Letter - 1 for every shipment mode (Customs Authorization Letter typically provided by Destination Agent).
• Copy of Work Permit or ARC/ Residence Certificate (for Expats) and Residence ID (for Taiwanese) - (front & back pages).

• Each shipment is generally allowed a ‘reasonable’ non-commercial amount of used household goods and appliances (1 type of appliance per incoming family member). Anything more than is deemed a reasonable amount by customs authorities will be subject to import duty and tax.
• Household goods must be imported within six months of shipper’s arrival.
• Shipper must be in Taiwan prior to his shipment arrival.

• Some used household goods may be subject to duties (up to 10% of value):
• Piano(s) are subject to duties.
• Please make sure the destination agent has a copy of the shipper’s passport and all shipment details prior to shipment arrival in Taiwan.
• All inbound shipments (sea, air or both):
• Upon shipper’s arrival to Taiwan, he needs to fill out a customs declaration form and declare that he has an incoming shipment,;
• Thereafter, shipper must pass thru the RED CHANNEL and give this form to airport customs. If there is no declaration, customs will impose duty and tax on the shipment.
• Shippers must not use the “express” channel when first arriving and going through airport immigration. They need to get their passport stamped by the immigration officer.
• If they fail to get this entry stamp they must specifically apply for an “Entry Certificate” from the Entry and Exit Bureau.
• This stamp is needed for customs clearance.
• For foreigners/expat: copy of work permit or ARC (front & back pages) or employment certificate.
• Container trailers are prohibited in downtown areas.

Antiques

• Duty free if imported with personal effects, but 5% VAT and trade promotion tax 0.04% will apply.

• Antiques may request special permit before import, please provide information to destination agent.

Cars, motorcycles

• Shipper’s copy of passport relevant pages.
• If holding a Taiwanese passport, need copy of owner’s Resident ID.
• If foreigner, need copy of ARC/ Residence Certificate ID.
• Original paperwork of vehicle.

• Estimate tax and duty 52% – 65% of the value by customs.
• Under 2,000 cc – 17.5 % duty, 25% commodity tax.
• Over 2,001 cc – 17.5 % duty, 30% commodity tax.
• Additional 5% VAT and 0.3% Harbour tax, and 0.04% trade promotion tax.

• After customs clearance, shipper must apply for testing at ARTC before being allowed to drive in Taiwan.
• For further details, please check the Automotive Research & Testing Center at http://www.artc.org.tw.
• To avoid high demurrage charges, do not ship cars until import permit is obtained from Board of Foreign Trade if the car’s value is over USD 20,000.00.
• If the car value is under the above value, an application for an import license from customs department is needed. The application takes 3 to 4 days.
• Car import permit must be obtained and approved by Taiwan government agency.
• The car cannot be sent before the
• destination agent obtains the import licence in Taiwan.
• One car allowed per family.
• The car can be shipped with household goods in the same container.
• No belongings to be put inside the car.

Wine, Alcohol

• Importation of Wine, Liquor & Beer: maximum 5 litres by paying import duty and tax.

Dogs, Cats (from rabies area)

• Import permit.
• Photocopy of shipper’s passport + photo page + signature page.
• Blood test report issued by a reference or designated laboratory attesting that the dog/cat has passed the rabies test.
• Blood test need to be done 180 days prior dog / cat arrive in Taiwan and within 1 year.
• Origin certificates of Health and rabies vaccination (with killed virus) from government or state sponsored agency.
• Date of the health certificate must be within 10 days before departure.
• Date of vaccination must be within more than one month and less than one year of departure.

• Need quarantine at least 7 days (area of rabies).
• No quarantine for dogs & cats (from area free of rabies) Japan, UK, Sweden, NZ, Iceland.

• Please notify destination agent before you send the animal to Taiwan.
• Animals should not be shipped to Taiwan before the destination agent obtains import permit.
• Dogs and cats cannot be imported from China or Bangladesh. Avoid transfer pet shipment in these areas.
• All dogs and cats shipped into Taiwan must have Microchip implant. If not, they will have to be implanted upon arrival in Taiwan.

Birds

• Certificate of No Fowl Pest, No Newcastle disease, No Psitta Casis, approved by the Department of Agriculture of Local Government.

• Quarantine of no more than 7 days in Taiwan.

• Do NOT send any birds before receiving approval from your agent.

Wooden Packaging Materials

• “Wooden packaging materials” (WPM) including pallets, dunnage, crating, packing blocks, drums, cases, load boards, pallet collars and skids which are used to load, to pack, mat, support or fix any good will need to be treated.
• WPM shall be treated under the supervision of the plant quarantine authority of the exporting country according to ISPM 15 (International Standards for Phytosanitary Measures No. 15):
• Methyl bromide (MB) fumigation.
• Heat treatment (HT): WPM should be heated in accordance with a specific time-temperature schedule that achieves a minimum wood core temperature of 56℃ for a minimum of 30 minutes.
• WPM which has been treated by the approved measures should be marked according to ISPM 15. The specified mark is shown below:
• The mark should at minimum include the IPPC symbol, XX (ISO two letter country code), 000 (a unique number assigned by the NPPO to the producer of the WPM who is responsible for ensuring appropriate wood is
• used and properly marked) and YY (the approved measure used: MB - methyl bromide fumigation; or HT- heat treatment).
• WPM which does not carry the required mark will be returned or treated by MB fumigation or heat treatment mentioned above.
• The plant quarantine authority will request the goods with their WPM be returned in the following situations:
• The WPM is too large or for some reason cannot be treated under the treatment facility in existence.
• The WPM and the goods could not be separated and importer does not agree to joint treatment.

• Since January 2009, all incoming shipments to Taiwan with wood packaging should be fumigated or with ISPM standard seal.

Prohibited Items

• Alcohol, wine, liquor and food items, medicines (prescribed or not).
• Counterfeit coins, security notes, banknotes, plates or dyes for printing or casting forged currencies.
• Gambling equipment, lottery tickets and other similar prize tickets issued in foreign countries.
• Obscene and indecent books, publications, pictures, articles, and videos.
• Publications and articles propagating communism.
• Weapons, arms and ammunition, cartridges, explosives, poisonous gas and other weapons of war.
• Illegal narcotics.
• Toy guns, ornamental swords and knives.
• Articles infringing the rights of patents, of
• designs and trademarks, and the copyrights of other persons.
• Contraband articles as specified by other Laws such as:
• Fruits, vegetables and other foodstuffs coming from places prevailing with injurious pests and plant disease, and/or any animals and pets from an infected area.

• Although not common, articles produced, manufactured or originated in Communist China, North Korea, Vietnam, Albania, Romania, countries of the former U.S.S.R., and Cuba can be confiscated.
• For furs, skins, ivory etc., from endangered species, shipper must get CITES approval before importation. If not these goods will be confiscated and the shipper will face prosecution.

Exporting Personal Effects from Taiwan: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2023 · Download the Taiwan Export Guide (PDF)

Normal HHG

• Copy of passport on photo with signature pages.
• Copy of departure air ticket from Taiwan.
• Copy of Taiwan ID on both side (for Taiwan citizen only).

• Shipper must obtain departure ticket in order to dispatch the shipment.

Taiwan Moving Guide: Documents, Duties & Shipping Notes

Source: IAM Country Guide · Updated 2026-09-05 · Download the Taiwan Country Guide (PDF)

Documents

Documents required for importing used household goods, personal effects, and related shipments.

• Copy of shipper's passport (photo and signature pages)
• Original Ocean Bill of Lading or Airway Bill — express release (telex release) is acceptable
• Complete inventory/packing list
• Consignee block on OBL or AWB must show the shipper's name (identical to passport) and c/o the destination agent
• Copy of shipper's arrival flight information (e-ticket or boarding pass) and corresponding entry stamp inside the passport — must be within 6 months prior to shipment arrival
• Original signed Entrusting Letter (Customs Authorization Letter) — one per shipment mode, typically provided by the destination agent
• Copy of Work Permit and ARC (Alien Resident Certificate) — front and back pages (foreign nationals)
• Copy of Taiwan Resident ID — front and back pages (Taiwanese nationals)

Specific Information

The shipment must arrive within 6 months of the shipper's arrival in Taiwan. The shipper must be in Taiwan prior to the shipment's arrival.

Upon arrival in Taiwan, the shipper must fill out a customs declaration form and declare that an incoming unaccompanied shipment is on the way. The shipper must pass through the red channel at the airport and give the declaration form to Customs. If this declaration is not made, Customs will impose full duty and tax on the shipment.

The shipper must not use the "express" channel when first arriving through airport immigration — they must have their passport stamped by the immigration officer. If they fail to get this entry stamp, they must apply for an "Entry Certificate" from the Entry and Exit Bureau. This stamp is required for customs clearance.

Each shipment is generally allowed a "reasonable" non-commercial amount of used household goods and appliances: one type of appliance per incoming family member. Any quantity above what Customs deems reasonable will be subject to import duty and tax. Some used household goods may be subject to duties of up to 10% of declared value; pianos are specifically subject to duty.

Wooden lift vans and crates loaded as FCL must be indicated on the original BL as "CY to CFS" to avoid delays at Customs inspection. Failure to do so results in an additional charge of approximately USD 300 for trailer from CY container terminal to CFS terminal warehouse, plus USD 15/CBM for CFS charge and USD 8/CBM for customs terminal fee.

Container trailers are prohibited in downtown areas. After Customs clearance, shipments are transported to the residence by truck or van.

Documents must reach the destination agent before the shipment arrives. For air shipments, advise the agent of all related information (AWB number, number of packages, weight, and contact details).

Clearance times: air shipments average 2–3 working days after arrival; sea shipments average 4–5 working days.

ISPM 15 compliance is mandatory for all wood packaging materials. Non-compliant WPM will be returned or fumigated at the shipper's expense.

Prohibited & Restricted Items

• Narcotics and illegal drugs
• Firearms, weapons, ammunition, cartridges, explosives, and poisonous gas PERMIT REQUIRED for licensed firearms
• Toy guns and ornamental swords and knives
• Counterfeit currency, banknotes, plates, or dyes for forging
• Gambling equipment and foreign lottery tickets
• Obscene and indecent publications, pictures, and videos
• Publications propagating communism
• Counterfeit goods and items infringing patents, designs, trademarks, or copyrights
• Fruits, vegetables, and foodstuffs from areas prevailing with injurious pests or plant disease
• Animals and pets from infected areas
• Wildlife and wildlife products (furs, skins, ivory, etc.) from endangered species — CITES approval required before importation; without approval, goods will be confiscated and the shipper may face prosecution CITES
• Articles produced, manufactured, or originating in China, North Korea, and a number of other countries may be subject to confiscation (though not common for personal effects)

Electrical appliances: One unit of each type per incoming family member is permitted duty-free. Additional units are subject to import duty and tax. Duty rates on electrical items range from approximately 5% to 19.2% of assessed value.

Alcohol: A maximum of 5 litres of wine, liquor, or beer may be imported by paying applicable import duty and tax. Delays of 10–14 days should be expected for Customs clearance of alcohol, and demurrage charges may accrue.

Food items: Non-perishable food items may be imported in small amounts — maximum 6 kg — by sea only. Food cannot be sent by air. Food in excess of acceptable quantities is subject to duty.

Antiques: Duty-free when imported as part of personal effects, but 5% VAT and 0.04% trade promotion tax apply. Antiques may require a special permit before import; advise the destination agent in advance.

Medicines (prescription and non-prescription): Restricted and subject to customs examination. Declare all medications on the inventory.

Telecommunications and electronic equipment: Serial numbers of printers, fax machines, and similar devices must be provided on the inventory and may require prior approval.

Currency: Foreign currency above permitted limits must be declared on arrival.

Consignment Instructions

Contact the destination agent to ensure all requirements have been met prior to import, especially for differences between air and sea shipments.

The shipper must be physically present in Taiwan before the shipment arrives and must declare the incoming unaccompanied shipment through the red channel at the airport upon their own arrival. Failure to make this declaration results in full duties and taxes on the shipment. The shipment must arrive within 6 months of the shipper's arrival.

The destination agent must receive all documents before the shipment arrives. For FCL sea shipments with wooden lift vans or crates, the BL must clearly state "CY to CFS" to avoid significant additional inspection charges.

Motor vehicles must not be shipped before the import permit has been issued and approved. Pet import permits must also be in hand before any animal is shipped.

ISPM 15 compliance is mandatory for all wood packaging materials. Non-compliant materials will be returned or treated at the shipper's expense.