Verified 2026 Taiwan Customs Data(View Sources)

Other Import Duty & Landed Cost: South Korea to Taiwan

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Taiwan.

HTS Code1901909099

2026 Tariff & Cost Breakdown for Importing Other

The total cost of importing Other from South Korea to Taiwan includes a 13% duty and a 5% VAT based on the CIF value in USD. The CIF value includes the cost of the goods, insurance, and freight, and serves as the basis for calculating the total landed cost.

Cost Breakdown

ComponentRateAmount
Product ValueEUR 0.55
ShippingEUR 0.00
InsuranceEUR 0.00
CIF ValueEUR 0.55
Customs Duty13%EUR 0.07
VAT/GST5%EUR 0.03
Total Landed CostEUR 0.65

HS Code Classification for Other

Primary HS Code: 1901.909099 — What It Covers

The HS Code 1901.909099 covers a specific type of Other, and accurate classification is critical for compliance with Taiwan customs regulations. The Ministry of Finance, Customs Administration enforces strict classification rules to ensure correct duty assessment.

Why Misclassification Carries Risk in Taiwan

Misclassification of Other can result in incorrect duty payments, delays, and penalties, emphasizing the need for accurate HS Code classification. The Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs may also be involved in verifying product compliance.

Step-by-Step Guide: Importing Other from South Korea to Taiwan

Step 1: Verify Your HS Code & Product Description

Verify the HS Code 1901.909099 and product description to ensure accuracy and compliance with Taiwan customs regulations. This step helps prevent misclassification and associated risks.

Step 2: Gather Required Import Documents

Gather all required import documents, including a commercial invoice, certificate of origin, and packing list, to facilitate smooth customs clearance. The Ministry of Finance, Customs Administration requires these documents to process imports.

Commercial Invoice Requirements

A commercial invoice must be certified by the exporter or the exporter's agent and include specific details such as the country of origin and the Harmonized System (HS) code. This certification is mandatory for Taiwan customs compliance.

Certificate of Origin

A certificate of origin is required to verify the country of origin and facilitate customs clearance. The certificate must be issued by the exporter or the exporter's agent.

Packing List & Shipping Documents

A packing list and shipping documents, such as a bill of lading or air waybill, are also required to complete the import process. These documents provide detailed information about the shipment.

Step 3: Calculate Your Landed Cost

Calculate the landed cost using the formula: CIF + Duty (13%) + VAT (5%) = Total, in USD. This calculation provides the total cost of importing Other from South Korea to Taiwan.

Step 4: Submit to Taiwan Customs Authority

Submit the import documents and shipment details to the Ministry of Finance, Customs Administration for customs clearance. This step is critical for complying with Taiwan customs regulations.

Step 5: Pay Duties & Clear Goods

Pay the calculated duties and taxes, and clear the goods for delivery. The Ministry of Finance, Customs Administration will verify the payment and release the goods.

How to Legally Reduce Duty on Other Imports into Taiwan

Applicable Free Trade Agreements in 2026

There is no bilateral Free Trade Agreement between South Korea and Taiwan, which means that no preferential tariff rates apply to this route. Importers must pay the standard duty rates.

Duty Deferral Options: Bonded Warehouses & FTZs

Taiwan offers Free Trade Zones (FTZs) or Bonded Logistics Parks (BLP) as duty deferral options, allowing importers to delay duty payments until the goods are released into the domestic market.

Preferential Tariff Programs

No preferential tariff programs apply to imports of Other from South Korea to Taiwan, and importers must pay the standard duty rates.

Taiwan Customs Compliance Rules for Other

Ministry of Finance, Customs Administration Requirements for Other

The Ministry of Finance, Customs Administration requires accurate HS Code classification, commercial invoices, and certificates of origin for importing Other into Taiwan. Other requirements, such as packing lists and shipping documents, also apply.

De Minimis Threshold

The de minimis threshold for Taiwan is 2000 USD, below which no duties or taxes are payable. However, this threshold does not apply to all types of imports, and importers must verify the specific requirements for their products.

Frequently Asked Questions About Other Import Duty from South Korea to Taiwan

What is the duty rate for importing Other from South Korea to Taiwan?

The duty rate for importing Other from South Korea to Taiwan is 13%. Additionally, a 5% VAT is applicable. The Ministry of Finance, Customs Administration enforces these rates.

Is there a Free Trade Agreement between South Korea and Taiwan?

No, there is no bilateral Free Trade Agreement between South Korea and Taiwan, which means that no preferential tariff rates apply to this route.

What is the penalty for non-compliance with Taiwan customs regulations?

A penalty of up to 3 times the amount of duties, taxes, and other charges that should have been paid, or a fine of up to NT$90,000, may be imposed for non-compliance with Taiwan customs regulations.

Are special product certifications required for importing Other into Taiwan?

No special product certifications are required beyond standard customs documentation, such as commercial invoices and certificates of origin.

Can I use a bonded warehouse to defer duty payments?

Yes, Taiwan offers Free Trade Zones (FTZs) or Bonded Logistics Parks (BLP) as duty deferral options, allowing importers to delay duty payments until the goods are released into the domestic market.

How do I calculate the landed cost of importing Other from South Korea to Taiwan?

Calculate the landed cost using the formula: CIF + Duty (13%) + VAT (5%) = Total, in USD. This calculation provides the total cost of importing Other from South Korea to Taiwan.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.