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Import/Export

United Kingdom to Taiwan, China

Country or Territory Regulations Topics:

Import Documentation

To enable timely clearance of shipments requiring a Certificate of Origin (COO), please forward the COO by express service (or NDA) to the UPS Taiwan Brokerage office prior to export from origin.

UPS Taiwan  Brokerage / Linda Tsou

No.31, TACT Export Gate, No. 10-1,

Hnagqin N. Road, Taoyuan Intl Airport

Taoyuan Country or Territory, 33799, Taiwan

To enable timely clearance of shipments requiring a CITES Certificate, please forward the CITES Certificate by express service (or NDA) to the UPS Taiwan Brokerage office prior to export from origin.

UPS Taiwan  Brokerage / Linda Tsou

No.31, TACT Export Gate, No. 10-1,

Hnagqin N. Road, Taoyuan Intl Airport

Taoyuan Country or Territory, 33799, Taiwan
For charges made for Export Shipments from United Kingdom to the destination country or territory, please refer to Brokerage Services and Charges-Export Shipments with United Kingdom as the destination.

Driving Licenses

Valid Driving Licenses can be shipped as documents. The description must clearly state 'driving license'. Shipping driving licenses require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

Please check the import related information if driving licenses are allowed for importation.

Mobile phones to all destinations from United Kingdom can be delayed on export due to security checks from government bodies.

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

In addition to the commercial invoice, a packing list is required whenever a shipment consists of two or more packages and is a Formal Entry shipment.

The value threshold for formal entry is above NTD 50,000.00 (approximately USD 1,600.00).

Import shipments with a value in excess of US$1,000.00 will require an Import License obtained by the consignee.

Consignee need to apply import license from MOL for HS codes as follow:

HS code: 6804/8460/8462/8464/8465/8467

Grinders, Forging Machine, Die-stamping machine, shearing machines, Sawing machine, Planing, milling or moulding machines, Splitting, slicing or paring machine, Saw, hand-held electric grinders

1. Importation of the required or regulated machinery, equipment and tools by the Ministry of Labor (MOL) (hereinafter referred to as "the regulated Goods") must be handled according to the following regulations:

  • A copy of the registration document for the required Goods issued by the MOL or the Conformity Certificate (COC) of Type-Certification issued by the designated Type-Certification Bodies (TCBs) should be obtained, and;

  • The number of the registration document or the COC (all consisting of 14 letters and digits) must be declared and listed in the import declaration.

2. For the importation of the regulated Goods which meet any one of following conditions, these have been granted the Approval document by the MOL and the specialized code should be listed on the import application are exempted from the above regulations of item 1:

  • Importing Goods are exemption from the regulated scope,

  • Importation of Goods for military or national defense use, sole purpose of technological research and development, experimental study, exhibition or testing use, an approval issued by the Authority.

  • Certain Goods to be imported will be exported after further processing or assembling.

All non-document shipments, including repair or return shipments, shipments which require import licenses, and shipments with unclear invoice descriptions will require a Power of Attorney from the consignee to authorize the clearance. Customs will screen the entry document and categorize the shipment with one of the following labels:

  • Immediate release ( 1 day clearance delay)
  • Inspection required (up to 2 days clearance delay)
  • Review entry documents and invoices (up to 2 days clearance delay)
  • Export procedure ex United Kingdom

    A formal electronic export declaration must be sent to customs authorities by the exporter or their representative. Customs authorities grant the release for export and issue an Export Accompanying Document (EAD) with a unique Movement Reference Number (MRN). UPS operated simplified procedures allowing export formalities to be completed upto 14 days after export.

    Informal Declarations
    An informal declaration is possible for shipments up to a national threshold. The informal declaration is based on the invoice value and is restricted to shipments not subject to prohibitions and restrictions (for example, embargo regulations) or special export procedures (for example, temporary export). The informal clearance will be done by UPS at the point of exit.

    National Requirements
    Shipments up to a value of 873.00 GBP can be declared informally on the basis of the invoice.

    The EORI (European Union Registration and Identification) number needs to be included with the Invoice for any shipment with value exceeding 873.00 GBP. The EORI number can be obtained by the shipper using website link: www.gov.uk/EORI

    UPS service
    UPS offers the service to prepare export declarations on behalf of the exporter without additional fees.

    Export Documentation

    Valid passports can be shipped as documents. The description must clearly state 'passport'. Shipping passports require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

    Please check the import related information if passports are allowed for importation.

    Clearance Information

    Shipments with no value declared but that are of value may be sent for evaluation. Delays of 3 to 4 weeks may occur.
    For all low value multiple shipments arriving on the same day for the same consignee from the same shipper will be consolidated into one formal entry. This may result in additional time for the consolidated clearance process and may incur duty and tax charges.

    Customs Resume Import Express Clearance Discipline
    TW Customs will look into invoice descriptions to ensure only eligible low value and non-dutiable shipments to be cleared via de-minimis channel. This will be started from April, 2017, and customs risk system will inspect EDI data and reject if not to specify actual products, such as ambiguous shoes instead of high heel shoes or kitchenware instead of Oven or coffee machine,etc. For a quality invoice description, it is always with what the commodity is, for and made of.

    All the imported dutiable shipments should list the usage and the contents of the shipment.

    • Taiwan's Ministry of Finance (MoF) will change the duty-free and tax scope for frequent shoppers (consignees), from 1 March 2017, who receive 7 or more shipments within 6 months for goods regardless value within de-minimis or not.

    • Tracking of these shipments will be possible as express carriers will have to provide each consignee's name, address and telephone number for customs clearance, while incomplete details will result in customs hold and inspection.
    Effective January 1, 2018, Taiwan's Customs Administration - Ministry of Finance will implement duties and taxes on inbound shipments to Taiwan with value below the de minimis threshold of NTD 2,000. This applies to the seventh inbound shipment for every six-month period from January 1 to June 30 and July 1 to December 31, with the frequency of the imports determined by the date on the declaration form. Shipments valued above the de minimis threshold of NTD 2,000 will continue to be subject to prevailing duties and taxes. The new regulation sets to prevent importers from taking advantage of the tax-free concessions of de minimis to avoid duties and taxes on low-valued goods for business purposes. Importers will also experience stricter clearing declarations, requiring accurate and detailed descriptions of commodities. Insufficient detail in declarations may lead to clearance delays.
    Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

    Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

    TW Customs has announced that they will enforce Real Name Authentication from 16th, May, 2020 for all B2C and C2C import shipments with value (CIF) less than TWD 50,000 (USD 1,667) (for non-import license items). This means that Customs will authenticate the names of consignees locally via their mobile phone numbers which have been registered with Customs system to be included with the shipment details:

    For shipments where telephone numbers have not been registered with Customs, consignees will receive a one off warning message from Customs Broker on import to register their telephone numbers. If the consignee continues to refuse to register with Customs, the Customs system will reject the import declaration for all subsequent import shipments. In this case, Consignees can provide paper based/fax power of attorney (POA) within 7 working days so that TW can proceed with clearance. If no POA is provided or no telephone numbers provided upon contact, these shipments may be returned.

    In order to avoid delays at clearance, please ensure that:

      1. Consignees telephone numbers ( better be mobile phone number as Customs system registration can only accept mobile phone) are included in the shipment details; and
      2. Consignee has registered their mobile phone numbers with Customs by downloading the application from the following link.

    https://eweb.customs.gov.tw/cp.aspx?n=E6FCE4737A66B49B&s=F643B08A77524E97

    UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

    Areas Served

    Service is provided to and from certain cities.

    There is no pickup by UPS or contracted agent for the following postal code areas (the shipper should send the export shipment to the UPS Center):

    20900 - 21299 71400 - 7149982300 - 82399 92900 - 92999
    26000 - 2729971500 - 7159984200 - 8529993100 - 93199
    29000 - 2909971600 - 7169988000 - 88599 94000 - 94799
    33600 - 3369972700 - 7279989000 - 8960095000 - 96699
    42400 - 4249973200 - 7329990100 - 9039997000 - 98399
    60500 - 6059981700 - 8179990700 - 90799 
    71300 - 7139981900 - 8199992100 - 92799 

    There is no delivery by UPS, contracted agent or post office at 29000-29099.

    UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

    Saturday, Sunday, and official holidays.
    Spring +0800/ Fall +0800
    Chinese
    New Taiwan Dollar(TWD)

    Billing Options

    • Shipping charges can be billed to the shipper, receiver or a third party.
    • When billing the receiver, either the shipper or receiver's account number is required.
    • When billing to a third party, the third party's name, country or territory and account number are required.
    • Duties and taxes can be billed to the shipper, receiver or a third party.
    • When billing a third party, the third party's name, country or territory and account number are required.
    • If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.
    • Please note the following third party billing exceptions:
      • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).
    • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
    • The freight and duties can be billed to the shipper or a third party
    • The taxes can be billed to the receiver or a third party
    • A surcharge will be applied for the SDV billing option

    Commodity Specific Stipulations

    There are special stipulations on the following commodities when shipping to Taiwan, China. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

    Issued (validated) Airline Tickets - a face value should be declared.
    Shipments of Animal Skins require an Import License from the Bureau of Animal and Plant Health Inspection of Executive Yuan.
    Shipments of Baby Milk Powder require import licenses from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs and the Department of Health of Executive Yuan.
    Bank Cards which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
    Shipments of camcorders require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of cellular telephones require an Import Permit from the Directorate General of Telecommunications of the Ministry of Transportation and Communications.
    Validated (issued) checks - a face value should be declared
    Shipments of unroasted Coffee require an Import License from the Bureau of Animal and Plant Health Inspection of Executive Yuan.

    Roasted Coffee over 6kg require an import license from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.

    Shipments of Communication Items require an Import Permit from the Directorate General of Telecommunications of the Ministry of Transportation and Communications.
    Shipments of computer and computer peripherals require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of contact lenses require an Import License from the Department of Health of Executive Yuan.
    Shipments of cosmetics should have ingredients, brand name, production date and expiration date shown on the internal packaging. If the cosmetics contain medical ingredients an Import License from the Health Administration is required.
    An invoice is required on all shipments containing a CD-Rom/Disk. Invoice should indicate the value of the Recording Media (eg. CDR/DVD) & the Intellectual/statistical value of the software/data separately
    Shipments of Dairy Products require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economy Affairs.
    Shipments of Dental Instruments require an Import License from the Department of Health of Executive Yuan
    Shipments of DVD Player require an import license from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of eyeglasses (excluding sunglasses), contacts, and cleaning solutions require an import license from the Department of Health of Executive Yuan.
    The term, "For Food Use" or other similar phrases must be indicated beside goods description on Invoice and an Import License from the Food and Drug Administration, Ministry of Health and Welfare(FDA) is required.
    A photocopy of the medical devices pre-marketing license or an approval document issued by the Department of Health, Executive Yuan should be submitted. In addition, the number of the pre-marketing license (consisting of 14 letters and digits) must be declared and listed in the import declaration.

    If the medical devices imported are dangerous and/or exceed CIF value of 3,000 TWD, approval from the Department of Health will also be required.

    Hearing aids not for human use are exempt from the above regulations. Importation of Mainland China products is prohibited.

    Shipments of Liquids require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs or Department of Health of Executive Yuan.
    Shipments of artificial medical apparatus, such as prostheses (for example, artificial limbs), require an import license from the Department of Health of Executive Yuan.
    Shipments of medicine require an import permit from Department of Health of Executive Yuan.
    Shipments of Military Equipment require an Import License from the Ministry of National Defense or the National Police Administration, Ministry of the Interior.
    Shipments of the following require an Import License:
    • navigational instruments
    • scanners
    • telescopes
    Passports which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
    Shipments of Pharmaceuticals require an Import License from the Department of Health of Executive Yuan.
    Shipments of radios and radio equipment require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of satellite equipment require an import license from National Communication Commission (NCC).
    Scanners (with value more than US$1,000.00) require an import license from Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of Smoked Salmon require an Import License from the Bureau of Standards, Metrology and Inspection, Minustry of Economic Affairs.
    Shipments of Telecommunication Equipment Items require an Import Permit from the Directorate General of Telecommunications of the Ministry of Transportation and Communications.
    Shipments of telephone equipment require an Import License from National Communication Commission (NCC).
    Shipments of televisions require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of textiles and garments require that the country or territory of origin be marked on each item. Labels must clearly state the material, brand and the place of origin.
    Shipments of toys require an Import License from the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
    Shipments of Veterinary Products require an Import License from the Bureau of Animal and Plant Health Inspection of Executive Yuan.
    Shipments of vitamins require an Import License from the National Laboratories of Food and Drugs, Department of Health.

    Gift Exemptions

    0.00 New Taiwan Dollar TWD
    no gift exemption
    no gift exemption

    Invoice Requirements

    Non-document shipments to Taiwan must include 1 original and 2 copies of an invoice.

    All invoices must be duly signed by the shipper. The consignee's telephone number must appear on the invoice.

    UPS Paperless Invoice is available for small package exports from this country or territory.
    Paperless Invoice - Imports UPS Paperless Invoice is accepted by Customs for small package imports into this country or territory.

    Items Classified as Documents

    The destination country or territory considers the following items documents. If criteria are listed, the shipment must meet those criteria to be considered a document shipment.

    Films that are 35 millimeters or more in width are subject to censorship inspection. Shipments may be delayed.
    Limit: 10 pieces per shipment. The waybill must indicate "Intercompany Data on CD Rom/Diskette".
    Tapes (audio, video, magnetic) require an Import License and are subject to censorship which may cause possible delays. Document quantity limit up to 4 tapes.

    UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

    Prohibited or Restricted Commodities

    In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Taiwan, China.

    Import of Alcoholic beverages into Taiwan is permitted via ISC contract service.

    Personal purchase - maximum quantity of five (5) liters. Shipments of alcoholic beverage requires consignee to provide a photocopy of the alcohol importer business license, or provide an approval issued by Ministry of Finance if total quantity over 5 liters.

    C/O (Certificate of Origin) for Scotland whiskey will be applied for shipment exceed 5 liters.

    If invoice value over USD 1,000, total quantity over 5 liters, Importer must provide import license/permit from the National Treasury Administration, Ministry of Finance. Whiskey imports require a Certificate of Origin.

    Antique shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract. Antiques are defined as a work of art, piece of furniture, decorative object, or silverware that is 100 years old or older.
    Artwork shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract.

    Paintings or other works of art can be accepted if the artist is still alive, the artwork is replaceable and an art dealer or gallery has appraised the artwork within the last year. If the declared value of the artwork is greater than $100.00 and there is a claim, the shipper must provide a copy of the original invoice, a bill of sale, or other proof certifying in writing the actual cost or replacement cost of the item.

    Artwork includes the following: Original engravings, prints, lithographs, original sculptures, statuary.

    The term "Artwork" does not apply to: architectural, engineering, industrial, topographical, commercial drawings, hand-painted or hand-decorated manufactured articles.

    The regulations for goods originating from China has been changed and classified into three categories namely Prohibited Items, Controlled Items and Approved Items for Import.

    Visit the web site https://fbfh.trade.gov.tw/rich/text/indexfhE.asp for more information on the mainland China products suitable for importation into Taiwan or contact Taiwan Brokerage for verification.

    Import of Electronic Cigarettes is prohibited.
    Gambling devices are prohibited.
    Any form of toy gun or gun replica is prohibited.
    Shipments of jewelry can be shipped as long as the value does not exceed US$500.00 or the local currency equivalent per package.

    Jewelry for which the retail price is lower than US$150.00 per item and which do not contain precious metal(s) and/or stone(s) are considered costume jewelry and can be shipped only up to this value from the origin country or territory.

    Shipments of knives will be inspected by Customs to determine if an Import License is required. If required the consignee must apply to a government agency and the shipment will be held until receipt of the Import License.
    Mobile phones to all destination countries from United Kingdom can be delayed on export due to security checks from government bodies.
    Personal Effects cannot be shipped between these countries or territories

    Saturday Delivery

    Saturday Delivery Available: Yes

    Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

    Saturday Delivery for an additional charge

    Service Options

    Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

    • UPS Worldwide Expedited
    • UPS Worldwide Express Saver
    • UPS WorldWide Express Freight
    • WorldWide Economy DDP
    • WorldWide Economy DDU

    Special Clearance Requirements

    The limitation of declared value for informal entry Customs clearance is $50,000.00 new Taiwan dollars (TWD). Shipments valued greater than $50,000.00 TWD or shipments requiring an import permit should go through formal entry. This new regulation applies to both import and export shipments.

    Outward Processing Relief (goods exported from the UK for the purpose of repair)

    The outward processing relief starts with the export from the UK and will be discharged with the re-importation of the repaired goods. Both steps need to be identified by UPS export or import operation. Repair Goods: Goods requiring Export from the UK for repair Invoice requirements:

    • Statement stating "Goods being sent for repair under Outward Processing Relief" should be clearly marked on the commercial invoice
    • Provide serial number of goods being sent for repair. If the goods are not serialized a statement to this effect must be made on the commercial invoice
    • Exporters authorized to export under OPR must include their authority number on all paperwork
    • Provide correct commercial value of goods as originally paid for not a nominal value for the goods.

    Failure to provide any of the above information will result in shipments being delayed.

    Repaired goods: Goods being re-exported returned after repair in the UK Invoice requirements:

    • Invoice should clearly state "Goods have been repaired under IPR"
    • Provide either IP authorization number or Import entry details
    • Provide full commercial value of goods plus cost of repair

    Failure to provide any of the above information will result in shipments being delayed.

    At export, the invoice should indicate the following:

  • A clear and detailed description of the goods
  • Serial Number
  • Model Number
  • Clear indication that it is a Repair and Return shipment
  • Country or Territory of origin of goods
  • Value of goods

    Upon completion of repair works, at re-import, the invoice should indicate:

  • A clear and detailed description of the goods
  • Serial Number
  • Model Number
  • Clear indication that it is a repair and return shipment
  • Country or Territory of origin of goods
  • Value of goods
  • Statement stating whether goods are or are not under warranty
  • Warranty certificate or letter (if under warranty)
  • Repair charges (if not under warranty)

    If the shipment is under warranty, repair charges should be indicated on invoice. Otherwise, Taiwan Customs will estimate 10% of the invoice value as repair charges and assess duty and VAT on this amount.

    If the shipment is not under warranty, duty will be applied to the total cost of repair and 5% VAT will be applied to the total cost of repair and freight charges.

  • New requirements have been implemented for both small package and WWEF shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your count

    Value Limits


    Private Shipments

  • 2000.00 New Taiwan Dollar (TWD)
    • With effect from January 1, 2018, Taiwans de minimis threshold will be lowered from 3,000 NTD to 2,000 NTD. In most cases, when the cost, freight and declared value of the shipment is equal to or less than the de minimis Value, the shipment may enter the country or territory duty and tax free.
    Commercial Shipments

  • 2000.00 New Taiwan Dollar (TWD)
    • With effect from January 1, 2018, Taiwans de minimis threshold will be lowered from 3,000 NTD to 2,000 NTD. In most cases, when the cost, freight and declared value of the shipment is equal to or less than the de minimis Value, the shipment may enter the country or territory duty and tax free.

    Weight and Size Limits

    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    419.10 cm (165.0 in.)  per package
    Length and girth combined


    Convert metric quantity for weight, length, and area.


    NOTE: Information provided by UPS is provided AS IS, may not be current, and does not constitute legal advice. In no event shall UPS be liable for any errors in the information, forms or features made available by UPS, or by any third party site linked to from UPS. Selection and completion of proper forms for any given shipment is the sole responsibility of the shipper. All shipments are subject to the UPS Terms and Conditions of Service in effect at the time of shipping for the country or territory of origin.
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