Import Tariffs

Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.

Last published date: 2019-10-13
Taiwan’s tariff schedule is based on the Harmonized Commodity Description and Coding System of the Customs Cooperation Council. In November 2015, Taiwan decreased import tariffs to 5% for four environmental goods under Commodity Classification Codes (CCC) of 8412.90.00; 8501.64.90; 8502.31.00; and 8502.39.90. To comply with ITA 2 conclusion, made in December 2015, and to ensure Taiwan’s customs tariff codes are parallel to that in the World Customs Organization’s (WCO) Harmonized System (HS) 2017 edition, the Legislative Yuan approved the “tariff cut schedule on ITA 2” and “Customs Import Tariff amendment” in May 2016 and December 2016 respectively.
Taiwan continues to make unilateral improvements to its tariff structure on finished goods and raw materials. In 2016, the average nominal tariff rate for industrial products was 4.23%, and 14.66% for agricultural products. The overall average nominal tariff rate for imported goods was 6.35% in 2016. U.S. industry continues to request that Taiwan lower tariffs on imports of many products, including large motorcycles, passenger cars, wine, canned soups, cookies, savory snack foods, vegetable juices, potatoes and potato products, table grapes, apples, fresh vegetables, and citrus products.
When Taiwan became a WTO member in January 2002, Taiwan implemented tariff-rate quotas (TRQs) on small passenger cars and chassis, three categories of fish and fish products, as well as a number of agricultural products. On January 1, 2007, in accordance with its WTO commitments, Taiwan made additional tariff cuts and increased TRQ amounts on these products. In addition, in 2011 Taiwan eliminated TRQs on small passenger cars.