Taiwan Customs Clearance for Household Goods
Taiwan does not provide a blanket duty-free relocation allowance for every complete
household shipment. Personal and household articles may qualify for passenger
exemptions within stated value and quantity limits, while goods above those limits
can be subject to normal customs duties, taxes and import requirements.
Taiwan Customs currently combines accompanied and unaccompanied baggage when
calculating the passenger allowance. Personal or household articles can receive a
total value exemption of up to NTD 35,000, excluding controlled goods, tobacco and
alcohol.
Used personal articles in reasonable quantities can be treated separately when the
value of each set or piece does not exceed NTD 10,000. Controlled goods, tobacco and
alcohol do not receive that used-personal-article exemption.
A full household removal can easily exceed the available passenger allowances.
Customers should therefore avoid assuming that all used furniture and personal
belongings will enter Taiwan without duty or tax. The destination agent or customs
broker should review the inventory, values and proposed customs treatment before
shipment.
Declaring unaccompanied baggage on arrival
A passenger expecting unaccompanied baggage must declare it to Taiwan Customs through
the Red Channel upon arrival. The unaccompanied shipment and the baggage carried by
the passenger are considered together when the available exemption is calculated.
The arrival declaration is important. If the passenger fails to declare the
unaccompanied baggage, the shipment may lose access to passenger duty and
certification exemptions and may instead be handled under normal cargo procedures.
Import and clearance deadlines
Unaccompanied baggage must be imported before the passenger enters Taiwan or within
six months after the passenger's entry date. Goods arriving outside that period are
generally treated as regular cargo rather than qualifying unaccompanied baggage.
Once the aircraft or vessel carrying the unaccompanied baggage arrives in Taiwan,
the passenger or an authorised representative must apply for customs clearance
within fifteen days. Late application can lead to customs and storage charges.
General import cargo
A shipment that does not qualify as unaccompanied baggage may be cleared under
general import-cargo procedures. The consignee or customs broker may need to submit
an import declaration, transport document, packing list, invoice or valuation,
identity documents and any required permits.
Import declarations for general cargo are normally required within the statutory
period after arrival. Warehouse charges can accumulate while documents, permits,
examinations and tax payments are being completed.
Customs inspection
Taiwan Customs can review documents, assess customs value, calculate duty and tax,
and physically examine a shipment. Other authorities may also inspect regulated
food, agricultural, medical, animal or plant products.
Accurate descriptions and early disclosure of restricted, high-value, new and
commercial goods can support the process, but no moving company can guarantee
exemption from duty, tax or physical examination.
The information in this section is general guidance rather than legal or customs
advice. Requirements can change, and Taiwan Customs and other government authorities
make all final decisions.