Fresh Dates Import Duty & Landed Cost: China to Taiwan
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Taiwan.
2026 Tariff & Cost Breakdown for Importing Fresh Dates
Importers of Fresh Dates from China to Taiwan face a 10% duty and 5% VAT on the CIF value in TWD, significantly impacting the total landed cost of their shipments.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 27.36 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 27.36 |
| Customs Duty | 10% | EUR 2.74 |
| VAT/GST | 5% | EUR 1.51 |
| Total Landed Cost | — | EUR 31.61 |
HS Code Classification for Fresh Dates
Primary HS Code: 0804.100000 — What It Covers
The HS Code 0804.100000 covers Fresh Dates and is the primary code used for classification purposes in Taiwan, with accurate classification being vital for compliance.
Why Misclassification Carries Risk in Taiwan
Misclassification of HS Code can result in a fine of up to NT$30,000 and delays in customs clearance, emphasizing the need for precise classification.
Step-by-Step Guide: Importing Fresh Dates from China to Taiwan
Step 1: Verify Your HS Code & Product Description
Importers must verify the HS Code 0804.100000 and ensure the product description matches the Fresh Dates being imported to avoid misclassification risks.
Step 2: Gather Required Import Documents
Ministry of Finance, Customs Administration requires specific documents, including a Commercial Invoice, Certificate of Origin, and Phytosanitary Certificate for Fresh Dates.
Commercial Invoice Requirements
A Commercial Invoice must include the HS Code, product description, quantity, and CIF value in TWD.
Certificate of Origin
A Certificate of Origin is required to confirm the origin of the Fresh Dates as China.
Packing List & Shipping Documents
A detailed Packing List and shipping documents, such as the Bill of Lading, are also necessary for customs clearance.
Step 3: Calculate Your Landed Cost
The landed cost is calculated as CIF + Duty (10%) + VAT (5%) in TWD, providing the total cost of importing Fresh Dates into Taiwan.
Step 4: Submit to Taiwan Customs Authority
Importers must submit all required documents to the Ministry of Finance, Customs Administration for customs clearance.
Step 5: Pay Duties & Clear Goods
After customs clearance, importers must pay the calculated duties and VAT to clear the Fresh Dates from the port of entry.
How to Legally Reduce Duty on Fresh Dates Imports into Taiwan
Applicable Free Trade Agreements in 2026
There are no bilateral Free Trade Agreements between China and Taiwan that apply to Fresh Dates imports, meaning no preferential tariffs are available.
Duty Deferral Options: Bonded Warehouses & FTZs
Importers can utilize Free Trade Zones (FTZs) or bonded warehouses to defer duty payment on Fresh Dates until they are released into the Taiwanese market.
Preferential Tariff Programs
No preferential tariff programs are applicable to Fresh Dates imports from China to Taiwan, making duty deferral options limited.
Taiwan Customs Compliance Rules for Fresh Dates
Ministry of Finance, Customs Administration Requirements for Fresh Dates
Ministry of Finance, Customs Administration requires importers to comply with Taiwan's Act Governing Food Safety and Sanitation, which includes registration with the authorities prior to importation of Fresh Dates.
De Minimis Threshold
The de minimis threshold in Taiwan is 3000 TWD, below which no duties or taxes are payable on Fresh Dates imports.
Frequently Asked Questions About Fresh Dates Import Duty from China to Taiwan
What is the duty rate for Fresh Dates imported from China to Taiwan?
The duty rate for Fresh Dates imported from China to Taiwan is 10%. Additionally, a 5% VAT is applicable on the CIF value in TWD.
Are there any Free Trade Agreements between China and Taiwan for Fresh Dates?
No, there are no bilateral Free Trade Agreements between China and Taiwan that apply to Fresh Dates imports, meaning no preferential tariffs are available.
What documents are required for importing Fresh Dates into Taiwan?
Required documents include a Commercial Invoice, Certificate of Origin, Phytosanitary Certificate, and a detailed Packing List.
Can I use a bonded warehouse to defer duty payment on Fresh Dates?
Yes, importers can utilize Free Trade Zones (FTZs) or bonded warehouses to defer duty payment on Fresh Dates until they are released into the Taiwanese market, helping manage Fresh Dates imports during peak seasons like Fresh Dates harvests.
What is the de minimis threshold for importing Fresh Dates into Taiwan?
The de minimis threshold in Taiwan is 3000 TWD, below which no duties or taxes are payable on Fresh Dates imports, making it beneficial for small shipments of Fresh Dates during Fresh Dates off-seasons.
How do I calculate the landed cost of Fresh Dates imported into Taiwan?
The landed cost is calculated as CIF + Duty (10%) + VAT (5%) in TWD, providing the total cost of importing Fresh Dates into Taiwan.