Understand the Rules, Ship with Confidence
A common question we hear: "Shipping from China to Taiwan has hardly any restrictions — why are there so many rules going the other way?" That's because mainland Chinese customs applies stricter declaration and taxation requirements to imports, mainly to maintain proper customs and tax order and prevent undeclared goods from entering. As long as you choose the right legal declaration channel and understand the tax rules, shipping is actually not complicated at all.
Three Legal Declaration Channels — Which One Fits You?
Depending on quantity, value, and purpose, there are three main legal ways to declare shipments from Taiwan to China. Choosing the right one is key to smooth customs clearance.
How Is Import Tax to China Calculated?
The tax calculation for shipments from Taiwan to China depends on the declaration channel used, and falls into two main tax models:
Personal Postal Article Tax
Applies to Personal Parcel- Taxed at 13%, 20%, or 50% depending on the item category (see full category breakdown)
- Total value per package must not exceed RMB 2,000
- If a package mixes items with different tax rates, the highest rate may apply to the whole package
General Trade Tax
Applies to Commercial Cargo & Formal Trade- Tariff (based on the commodity tariff code, rate varies) + import VAT (standard 13%, 9% for some goods) + consumption tax (only for specific goods like tobacco, alcohol, cosmetics, luxury items)
- Commercial cargo uses simplified "commercial sample" declaration paperwork, with a per-shipment value cap of RMB 5,000
- Formal trade has no cap on value or volume but requires full trade documentation; goods on the ECFA Early Harvest List with a certificate of origin may qualify for preferential or zero tariffs (formal trade only)
Know These Terms Before You Ship
Dutiable Value
The value customs uses to calculate tax, typically including the transaction price, international shipping, and insurance — not simply the amount on your purchase invoice.
Chargeable Weight
The greater of actual weight and volumetric weight, used as the basis for calculating shipping fees.
Volumetric Weight
Weight calculated from a package's dimensions (L×W×H ÷ volumetric divisor). Large but light items are often charged by volumetric weight.
Commercial Invoice
An official document listing item names, quantities, unit prices, and total value — required for commercial cargo and formal trade declarations.
Packing List
A document detailing packaging method, piece count, and volumetric weight — often required for formal trade customs clearance.
Certificate of Origin
A document proving the country of origin of goods. Only required for the formal trade service when applying for ECFA Early Harvest List preferential tariffs — not needed for personal parcel or commercial cargo.
ECFA Early Harvest List
A list of specific goods agreed between Taiwan and mainland China for tariff reduction — qualifying goods on the list may receive preferential or zero tariffs.
Customs Clearance
The process of declaring goods to customs and completing inspection, taxation, and other procedures to obtain release for import or export.
Things You Might Still Want to Know
Still Have Questions?
Contact our dedicated support team and we'll help you figure out the best declaration channel and shipping plan.
