Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Taiwan

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Market Information

Last updated on 08/23/2017

If you have any questions about the following information, please contact Maria D'Andrea-Yothers at the U.S. Department of Commerce- Office of Textiles and Apparel at 202-482-4058 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Taiwan
Taiwan tariffs are levied ad valorem on the c.i.f. (cost, insurance and freight) value of the product.

Taiwan: Tariffs (percent ad valorem) on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
2.5 - 10
-wool
5105-5110
0 - 7.5
-cotton
5204-5207
4
-other vegetable fiber
5306-5308
3
-man-made fiber
5401-5406/5501-5511
1.5 - 4
........................
Woven Fabric
-silk
5007
10
-wool
5111-5113
10
-cotton
5208-5212
7.5 - 10
-other vegetable fiber
5309-5311
5
-man-made fiber
5407-5408/5512-5516
5 - 10
........................
Knit Fabric
60
5 - 10
........................
Non Woven Fabric
5603
0 - 5
........................
Industrial Fabric
59
0 - 10
........................
Apparel
61-62
10.5 - 12
........................
Home Furnishings
including: bed, bath, kitchen linens, etc.
63
0 - 12.5
........................
Carpet

Footwear

Travel Goods
57

64

4202
8 - 10

0 - 7.5

6.6 - 10

Taiwan's Tariff Schedule and Customs Guide is available on the Customs Administration, Ministry of Finance website. See also, the Current Situation of Schedules of Members on the World Trade Organization website.

The Ministry of Finance provides tax rebates for customs duties on certain components and raw materials that are imported into Taiwan and then used to produce goods for export. The rebate applies to electronics, textiles, machinery, chemicals and plastics.

Additional Import Taxes and Fees--There is a 5 percent VAT (value added tax) applied on the c.i.f. value.

Temporary Entry/Samples--Taiwan accepts TECRO/AIT Carnets for commercial samples and professional equipment. TECRO/AIT Carnets are used between Taiwan and U.S. only. The TECRO/AIT Carnets issued exclusively for Taiwan are very similar to the traditional ATA Carnets, but must be applied for separately. For example, if traveling to both Taiwan and an ATA Carnet country, one would have to apply for an ATA and a TECRO/AIT Carnet.

ATA Carnet--An ATA Carnet or "Merchandise Passport" is a document that facilitates the temporary importation of products into foreign countries by eliminating tariffs and other import taxes or charges normally required at the time of importation. For more information or to apply for an ATA Carnet, see the United States Council for International Business website.

If your product is primarily made in the U.S. of U.S. originating components it may qualify for duty-free entry into countries with which the U.S. has a free trade agreement (FTA). The U.S. currently has FTAs with the following countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Jordan, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, Singapore and South Korea. See the FTA Tariff Tool, to determine the duty-free status or reduced duties that apply to products eligible under these free trade agreements.

Additional resources for tariff information:

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Import Documentation/Procedures (Taiwan)

No specific information is available.

For more information on local customs rules and regulations:
Directorate General of Customs

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For country-specific information on import procedures and documentation requirements, see the
Country Commercial Guides (CCG) on the export.gov website.

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Import Restrictions (Taiwan)
No information is currently available on any bans, quotas, or other restrictions.
U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction
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Standards - Taiwan

Quality and safety standards for textiles, apparel and footwear are based on the Chinese National Standards (CNS) of Taiwan. These standards are implemented by the Bureau of Standards, Metrology and Inspection - BSMI.

Textile and Apparel Products
CNS 15290 - Safety of Textiles (General Requirements) covers the following product safety requirements and restrictions on the use of harmful substances for textile and apparel products.
  • Free Formaldehydes (CNS 14940)
  • Azo dyes (includes leather)
  • Cadmium (in textile accessories)
  • Lead in surface coatings (Children 12 years of age and under)
  • Organotins
  • Nonylphenol and Nonylphenol ethoxylate-NP/NPEO (Children 12 years of age and under)
  • Cords and drawstrings on children's clothing- (CNS 15291)
CNS 15290 requires mandatory inspection of certain textiles (e.g., towels and bedding), apparel, footwear and headwear to determine if they meet the specified safety requirements. CNS 15290 also requires textile and apparel products sold in Taiwan to bear a commodity inspection mark upon passing the mandatory inspections. Commodity inspection marks are placed on the products, hangtags or packaging. Retailers in Taiwan are prohibited from selling textile and apparel products without a commodity inspection mark.

There are specific health and safety requirements for baby and children's products.

Footwear
Two voluntary footwear standards, CNS 106321 (Leather Shoes) and CNS 86342 (Leather Casual Shoes), indicate the basic chemical and quality requirements of leather shoes in the Taiwan market. Both CNS standards cover hazardous substances requirements and physical performance requirements. Chemical requirements apply to:
  • Azo dyes in upper and lining materials
  • Phthalates in foamed plastic outer sole
  • Cr(VI) in upper and lining material
  • Dimethyl Fumerate
According to CNS 3478 (Plastic Shoes), plastic footwear must comply with phthalate and PAH requirements, as well as a range of physical performance requirements.

Children’s footwear is subject to CNS 15503 - General requirements for the safety of children's products, and are subject to requirements related to:
  • Phthalates Plasticizers content
  • Heavy Metals content
  • Polycyclic Aromatic Hydrocarbons (PAHs)
Travel Goods
Certain suitcases and bags must meet the chemical materials, physical performances and labeling requirements in CNS 15331 Evaluation Criteria for bags, cases, and trunks and Article 9 of Commodity Labeling Act.

Registration of Product Certification
Various textile, apparel , footwear and travel goods products are required to apply the appropriate conformity assessment procedures depending on the nature of risks involved, and are subject to mandatory inspection. See the BSMI Regulatory Product Inspection webpage for more information.

Local standards organization and other resources:


The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.


Notify U.S. - Member countries of the World Trade Organization (WTO) are required under the Agreement on Technical Barriers to Trade (TBT Agreement) to report to the WTO all proposed technical regulations that could affect trade with other Member countries. Notify U.S. is a free, web-based e-mail subscription service that offers U.S. companies an opportunity to review and comment on proposed foreign technical regulations that may affect their access to international markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

ASTM International

International Organization for Standardization (ISO)


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Labeling - Taiwan

Article 11 of the Commodity Labeling Act to specify the labeling criteria for textile, apparel and footwear products. Labels must be written in traditional Chinese, but may be supplemented with English or other languages. The authority on Taiwan labeling requirements is the Bureau of Standards, Metrology and Inspection - BSMI.

The Labelling Criteria for Textiles and the Labelling Criteria for Apparel and Garments require that textile and apparel products be labelled with the following information:

  • name, telephone and address of manufacturer, or of importer for imported goods
  • size or measurements
  • country of origin
  • fiber content
  • care instructions
Textile care instructions must be expressed mainly in terms of symbols. Words may be used to supplement the symbols when specific care is not covered by an appropriate care symbol. Care label symbols are listed under CNS 8148, which is consistent with the ISO international standard 3758:2012.

Footwear labels must include the following:
  • name of Commodity
  • name, telephone and address of manufacturer, or of importer for imported goods
  • country of origin
  • main materials of uppers and soles
  • size
The following Taiwanese labeling laws can be found on the Ministry of Economic Affairs website, Law Source Retrieving System of Business and Industry.

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Market Information - Taiwan


No specific information is available.



U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you.

For information on protecting trademarks, designs, patents and copyrights, see the STOPFAKES.GOV website. STOPFAKES.GOV is dedicated to helping U.S. companies protect their innovations and safely market their products at home and overseas. Find guidance and resources on how to register your company's intellectual property and protect it from counterfeiting and piracy. Also find IPR toolkits for select countries, as well as other country-specific information.

For information on selling to foreign governments, see the Global Procurement Opportunities website.

Other sources for market information and data:


OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions

U.S. Office of the Trade Representative

Local Industry and Trade Associations

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