TAIWAN
Commodity
HTS Number
Almonds, Inshell
Almonds, Shelled
Figs, Dried
Figs, Fresh
Hazelnuts, Inshell
Hazelnuts, Shelled
Pecans
Pistachios
Prunes, Packed in Boxes
Prunes, Wu Mei Bulk
Prunes, Other Bulk
Raisins, Bulk
Raisins, Packed in Boxes
Walnuts, Inshell
Walnuts, Shelled
08021110005
08021210004
08042020000
08042010002
08022100005
08022200004
08029020007
08025000009
08132010001
08132020107
08132020900
08062010000
08062020008
08023100003
08023200002
Tariff
5%
2.5%
10%
10%
7.5%
7%
7.5%
3%
6%
6%
6%
2.0 TWD per kg
2.0 TWD per kg
5%
5%
Custom Duties and Taxes
VAT: 5.0% CIF + Duty + any charge on import
Trade Promotion Fee: 0.04% CIF + Duty + Harbor Construction Fee
Harbor Construction Fee: 0.03% CIF for items arriving only by ocean carrier
Food Standards
Taiwan’s sanitary and phytosanitary standards are, for the most part, different from U.S.
standards or those established by international rule-setting bodies such as the World
Organization for Animal Health, the International Plant Protection Convention, and the Codex
Alimentarius. Taiwan, which acceded to the WTO on January 1, 2002, has taken steps to
implement the terms of the WTO SPS Agreement; however, many laws, regulations and
practices are not yet WTO SPS compliant.
Phytosanitary Certificates Taiwan basically only accepts government certifications. For some
limited cases, certifications issued by organizations or agencies accredited or authorized by the
government are accepted. Private industry certificates are not accepted. Imports of U.S. fruits or
vegetables require phytosanitary certificates issued by USDA/APHIS. Taiwan only accepts the
Federal Phytosanitary Certificate issued by the U.S. federal government.
Maximum Tolerances
 Aflatoxin Total: 10 ppb
 Sorbic Acid: 1000 ppm
 Sulfur Dioxide: 2000 ppm (dried apricots), 1500 ppm (golden raisins),
and 500 ppm (other dried fruits)
Required Labeling
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label must be in TRADITIONAL Chinese characters
product name
name, weight, volume, or quantity of contents (listed separately)
TAIWAN
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names of food additives
name, telephone number, and detailed address of manufacturer
name, telephone number, and detailed address of importer
country of origin
expiration date (in the order of year, month, day)
Taiwan Customs allows Chinese labels to be affixed in government-approved logistics
centers or government-approved self-managed bonded warehouses prior to Customs
clearance. Currently, nine facilities are qualified to provide this service. The Agricultural
Trade Office in Taipei maintains a list of these facilities for U.S. exporters.
Document Requirements
 Invoice
 Packing List
 Bill of Lading
 Certificate of Origin (not mandatory, but helpful for seafood and fresh fruit & vegetable
imports)
 Sanitary / Phytosanitary certificates