Shipping from Korea to Taiwan in 2026: NT$2,000 Rule, EZ WAY, Limits

A parcel from Korea to Taiwan pays no duty or business tax if its dutiable value, including shipping, is NT$2,000 or less, but only for your first six tax-free imports in each half-year. Express parcels also need the recipient to confirm the shipment in the EZ WAY (易利委) app before a broker can declare it, a rule applied to all personal express imports since March 1, 2026.

This guide covers the NT$2,000 rule and how the six-time count works, how tax is calculated above it, EZ WAY step by step, and Taiwan's limits on cosmetics, capsule foods, meat and medicines.

Item	Value as of October 15, 2026
Tax-free line	Dutiable value of NT$2,000 or less
What counts in the value	Price plus freight and insurance
Tax-free imports allowed	6 per half-year (Jan–Jun, Jul–Dec)
Business tax (Taiwan's VAT)	5%
Trade promotion service fee	0.0425% of dutiable value (when taxed)
Express real-name rule	EZ WAY confirmation required since March 1, 2026
Meat products	Not allowed into Taiwan
Capsule and tablet foods	Up to 12 per product, 36 in total, by mail or freight
Excluded from the NT$2,000 rule	Tobacco, alcohol, tariff-quota farm products
HaulKorea to Taiwan	Recipient pays Taiwan duty and tax locally

This is general information, not tax advice. Taiwan Customs (財政部關務署, Customs Administration) decides what each parcel owes.

Do you pay tax on a package from Korea to Taiwan?

Not always. Taiwan still has a low-value exemption, which many other places have dropped.

The Ministry of Finance tax portal, updated in September 2026, says goods with a dutiable value of NT$2,000 or less are exempt from customs duty, commodity tax and business tax. This applies to both mail parcels and express shipments.

There are three catches:

• Shipping counts. Kaohsiung Customs defines the dutiable value (DPV) as the FOB price plus freight plus insurance. A NT$1,800 item with NT$300 of shipping is NT$2,100, which is over the line.
• The six-time limit. Each taxpayer gets six tax-free imports per half-year. From the seventh, the exemption no longer applies, even to a cheap parcel.
• Some goods never qualify. Tobacco, alcohol and farm products under tariff quotas are excluded from the NT$2,000 rule.

Over NT$2,000, the whole parcel is taxed, not just the amount above the line.

Is the NT$2,000 exemption being cut?

In 2025, Taiwan's Finance Minister said the ministry was studying whether to lower or remove the NT$2,000 exemption, and lawmakers floated NT$1,000. As of October 2026, the Ministry of Finance tax portal still lists NT$2,000 and the six-time rule. If you order close to a deadline, check the portal for news first.

How does the six-times-per-half-year rule work?

The Ministry of Finance splits the year into two halves: January to June and July to December. The count resets on January 1 and July 1.

How it is counted depends on the route:

Route	Who is counted	When the exemption stops
Express (air or sea)	The same taxpayer	From the 7th import in the half-year
Mail (postal parcels)	The same recipient	After 6 tax-free releases in the half-year

Combined mail parcels. For postal items, parcels from the same sender to the same recipient that arrive on the same date are added together. The "same date" is the postmark date on the delivery slip. Two NT$1,200 parcels sent together are treated as NT$2,400.

Practical effect. If you order from Korea often, one larger parcel can work better than many small ones. A single parcel over NT$2,000 is taxed once. Six small parcels use up your whole half-year allowance.

How is Taiwan import tax calculated over NT$2,000?

Kaohsiung Customs publishes the formula for parcels. In plain terms:

1. Dutiable value (DPV) = item price + freight + insurance.
2. Import duty = DPV × the tariff rate for that product.
3. Commodity tax, only for certain goods, = (DPV + duty) × commodity tax rate.
4. Business tax = (DPV + duty + commodity tax, if any) × 5%.
5. Trade promotion service fee = DPV × 0.0425%.

The tariff rate depends on the product's HS code. The Ministry of Finance says rates and controls vary by HS code and refers buyers to the Customs Import Tariff. We do not list rates here because they differ by item. Check the tariff, or ask us for the product's category before ordering.

Worked examples

These assume the parcel is not your seventh import of the half-year.

Example 1: Korean skincare, NT$1,700 plus NT$250 shipping. DPV is NT$1,950. That is NT$2,000 or less, so no duty, commodity tax or business tax is due.

Example 2: Same skincare, NT$1,850 plus NT$250 shipping. DPV is NT$2,100, over the line, so the full amount is taxed. If, for illustration only, the product's tariff rate were 0%, business tax would be NT$2,100 × 5% = NT$105, plus a trade promotion fee of about NT$0.89. A non-zero tariff rate would add duty first, and business tax would then apply to the higher total.

Example 3: Your seventh parcel this half-year, NT$900 including shipping. The NT$2,000 exemption no longer applies. Duty (if any) and 5% business tax are charged on NT$900.

What is EZ WAY, and do you need it?

EZ WAY (易利委) is Taiwan Customs' real-name authentication app for people receiving express shipments. Customs launched it in 2018 to stop fake powers of attorney and identity misuse in cross-border shopping.

Since March 1, 2026, it is required for express. The Ministry of Finance amended the express clearance rules in February 2026. Customs announced that, from March 1, 2026, all personal express shipments using the simplified declaration and real-name online authorization must use advance confirmation (預先確認委任, yuxian queren weiren, advance confirmation of authorization).

In practice:

1. The customs broker pushes the shipment details to your EZ WAY app.
2. You check the item names and the declared amount against what you bought.
3. If it matches, you confirm. The broker then files the declaration.
4. If it does not match, or someone used your name, tap "申報不符" (shenbao bufu, declaration mismatch) and contact the broker. Confirm only after the corrected details are pushed again.

Customs asks brokers to push the details before the goods arrive in Taiwan. Watch for the notification so your parcel is not held.

Who can register. Taiwan nationals register with their national ID and phone number, verified through the SIM card. Customs opened the app to foreign residents with an Alien Resident Certificate (ARC) in March 2021. Customs also notes that consignees can submit a paper authorization to the customs broker instead of using the app. If you cannot use EZ WAY, ask the express company how it handles paper authorization before ordering.

Does postal mail need EZ WAY? The Customs notices we checked cover express shipments only and do not mention postal parcels. The Chunghwa Post route follows the postal rules described above.

Do not lend your account. Customs warns people not to give their EZ WAY account, ID or phone number to others. You could be held responsible for an illegal import made in your name.

Can you send Korean cosmetics to Taiwan?

Yes, for personal use, and the rules eased in 2024.

No more quantity cap for "specific-purpose" cosmetics. Taiwan used to cap personal imports of specific-purpose cosmetics, such as sunscreens, hair dyes, perms and antiperspirants. The Ministry of Health and Welfare repealed that quantity limit on July 1, 2024, effective immediately, according to the Taiwan FDA's notice.

Some Customs pages for travelers still list the older cap of 12 per product and 36 in total. Keeping your order to personal quantities is still the safe approach.

Personal use only. The FDA says food, drugs, medical devices and cosmetics brought back by mail or in person are for personal use only and may not be sold. It warns that resale can be penalized under Taiwan's food, pharmaceutical and medical device laws.

Glass ampoules need approval. The FDA says personal-use cosmetics packed in glass ampoules require an FDA application and approval before import. Some Korean serums and "ampoule" products come in actual glass ampoules. Most products named "ampoule" are in ordinary bottles, so check the packaging.

Korean sunscreen. It is one of the most common Korean orders. See our Korean sunscreen guide for what is popular, and note that aerosol sun sprays face air transport limits.

What food can you order from Korea to Taiwan?

Food is where Taiwan is strictest.

Meat products are not allowed. The Ministry of Finance states that no meat product may enter Taiwan, as part of its African swine fever controls. This includes jerky, sausages and snacks containing meat. Many Korean instant noodles and soups contain meat-based seasoning, so ask before ordering any.

Capsule and tablet foods have a quantity limit. The Ministry of Health and Welfare says personal-use capsule or tablet foods sent by mail or freight can be released without an FDA import inspection if they stay within:

• up to 12 bottles, boxes or packs of each product, and
• no more than 36 in total, in original packaging.

Above that, the excess must be returned or destroyed unless an import inspection is applied for. This catches Korean vitamins, collagen tablets and red ginseng capsules.

Snacks without meat. Sweets and snacks without meat are a lower risk, but ingredient lists change. Check the label and ask us before ordering. Ingredient lists on Korean snacks change, so ask us to check before ordering.

What else is restricted from Korea to Taiwan?

Medicines. Taiwan's FDA says general drugs need FDA approval before being mailed back for personal use, and controlled drugs cannot be sent by mail or express. Korean pharmacy products, including some ointments and patches, may count as drugs in Taiwan. Ask before ordering.

Contact lenses and medical devices. Taiwan regulates these as medical devices. Customs lists a traveler allowance for daily disposable lenses, but it does not publish a parcel allowance on the page we checked. Ask before ordering.

Tobacco and alcohol. These never qualify for the NT$2,000 exemption, and carriers restrict them. Ask before ordering.

Batteries, perfume, aerosols. These are limited by air transport rules rather than Taiwan Customs. See what you cannot ship from Korea.

Product	Taiwan rule	Our advice
Skincare, makeup	Personal use, no quantity cap since July 2024	Keep to personal amounts
Glass-ampoule cosmetics	FDA approval needed	Check packaging, ask us
Clothing, shoes, bags	Normal duty rules, NT$2,000 exemption	Watch shipping cost in the total
Ramyeon with meat seasoning, jerky	Meat products not allowed	Ask before ordering
Vitamins, capsules, tablets	12 per product, 36 total by mail or freight	Ask before ordering
Medicines	FDA approval for general drugs	Ask before ordering
Contact lenses	Medical device rules	Ask before ordering
Perfume, batteries, sprays	Air transport limits	Ask before ordering

How do you pay Taiwan tax on a parcel?

It depends on the route.

Express. For express goods worth NT$50,000 or less, the express operator can use a simplified declaration. The Ministry of Finance says the operator may pay the business tax first and then collect it from the recipient. Above NT$50,000, a general import declaration is needed.

Postal. For mail with an FOB value of US$5,000 or less, Customs issues a tax bill that travels with the parcel. The post office collects the payment on delivery. Above US$5,000, the parcel goes through formal customs clearance.

Correct values help. The tax portal suggests buyers ask overseas sellers to write the actual transaction price on the shipping document. Under- or over-declaring can lead to penalties under the Customs Act.

Can you buy from Korea directly, or do you need an agent?

First, check whether the brand ships to Taiwan itself. Many Korean beauty and fashion brands sell in Taiwan through their own global sites or local distributors.

Many Korean stores still sell only inside Korea. Sites such as Coupang, Musinsa and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice and declared value	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays Taiwan duty and tax	You	You	You
EZ WAY confirmation for express	You	You	You
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Taiwan, the recipient pays local duty and business tax with all three options. HaulKorea ships duty unpaid to every country, including the US. What we change is the paperwork. We buy the item, keep the real receipt and describe each item accurately. That helps your EZ WAY check go smoothly, because the pushed details match what you ordered.

More detail: purchasing agent vs package forwarding.

How do you order from Korea to Taiwan through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Taiwan duty and business tax are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box in our warehouse. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. If the parcel travels by express, confirm the declaration in EZ WAY when the push arrives.
8. Pay any duty and tax to the carrier or post office on delivery.

How can Taiwan buyers keep import costs down?

Count shipping in the NT$2,000. The line is on the dutiable value, which includes freight and insurance.

Save your six tax-free imports. If you shop often, one combined parcel uses one of your six. Several small parcels use several.

Avoid same-day postal splits. Postal parcels from the same sender to the same recipient on the same date are added together anyway.

Keep food simple. Leave meat products out completely, and keep capsules and tablets within 12 per product and 36 in total.

Set up EZ WAY early. A missed confirmation can delay an express parcel.

Shopping elsewhere in Asia too? See our guides for Hong Kong and Japan.

FAQ

What is the duty-free limit for parcels to Taiwan?

Goods with a dutiable value of NT$2,000 or less, including shipping and insurance, are exempt from duty, commodity tax and business tax. Tobacco, alcohol and tariff-quota farm products are excluded.

How many tax-free parcels can I receive in Taiwan?

Six per half-year. The halves are January to June and July to December, and the count resets on January 1 and July 1. From the seventh import, tax applies even under NT$2,000.

Do I need EZ WAY for a parcel from Korea?

For express shipments, yes. Since March 1, 2026, personal express imports need advance confirmation, which you give in the EZ WAY app. The Customs notices we checked do not apply this to postal parcels.

Can foreigners in Taiwan use EZ WAY?

Foreign residents with an ARC can register using their ARC number, name, phone number and date of birth. Others should ask the express company about a paper authorization.

What is Taiwan's business tax on imports?

It is 5%, charged on the dutiable value plus duty and any commodity tax. It applies only when the parcel does not qualify for the NT$2,000 exemption.

Is there a limit on Korean cosmetics to Taiwan?

The quantity cap for specific-purpose cosmetics was repealed on July 1, 2024. Products must be for personal use, and cosmetics in glass ampoules need FDA approval first.

Can I order Korean ramyeon to Taiwan?

Taiwan does not allow meat products in, and many ramyeon seasonings contain meat. Ask us before ordering so we can check the ingredients.

Does HaulKorea include Taiwan tax in the price?

No. For Taiwan, the recipient pays any duty and business tax locally. HaulKorea ships duty unpaid to every country, including the US.