Tariff
Two-column tariff based on the Harmonised System exists in Taiwan. Most duties are ad valorem (per cent), based on the GATT Valuation Code - approximately CIF value. Tariff rates vary depending on the product.
Non-tariff barriers
Imports may be monitored either by the Automatic Approval system or the Covering License system. Some applications for Automatic Approval items must be made to authorized banks; other items may be allowed entry without a license. Applications for Covering License items must be performed to the Board of Foreign Trade. Licenses are valid for six months.
Permitted imports are divided into two categories:
• Controlled imports include government monopoly controlled items, ie. petroleum; strategic and military supplies; and imported goods, which compete with the produce of emerging domestic industries
• Permissible imports are all other items
All importers, not including those authorized to import on a deferred payment basis, must make a deposit with a foreign exchange bank within 14 days after their import license was approved. The current rate of deposit is 10 % of the CIF value.
Product certification, labeling and packaging
Labeling
Consignee's mark and port mark should be attached on the outer side of containers. It also should also be numbered (according to packing list) unless their contents can be otherwise readily identified.
All kinds of packaged foods and pharmaceuticals are subject for labeling regulations. If a foreign language is used in the label prepared by the manufacturer in the country of origin, major ingredients, valid date, manufactured date, product name, weight/size, name and address of the importer is required.
Packaging
Goods should be firmly packed, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.
Special certificates
Health certificate must be provided when importing live animals, animal products, plants and plant products. It must be issued an approved authority in the country of origin (two copies required).
Documentary requirements
Commercial invoice
There is no prescribed form for commercial invoice and a minimum of four copies required. The invoice must include: import license number; names of seller and buyer; marks and number on each package; number of packages; full description of contents (including gross and net weights); quantity; dimensions; unit price; total price; commissions.
Items in different licensing categories must be shown separately. Method of shipment, packing, date and port of shipment should also be indicated.
Pro-forma invoice
Two copies of pro-forma invoice are required to obtain import license. It must be certified to the effect that the prices stated therein are either net without rebate or inclusive of commission, as the case may be.
Packing list
Two copies required for customs clearance.
Certificates of origin
Two copies, when requested. It is a requirement to register pharmaceuticals, cosmetics, medical instruments, food additives and agricultural chemicals.
Bill of lading
All marks and case numbers appearing on outer containers must be shown on the bill of lading.
Public health requirements
Food additives, medical instruments, drugs and pharmaceutical products require prior registration with, and approval from, the Department of Health, Executive Yuan.
Certificate of origin is required to register cosmetics, pharmaceuticals, food additives, agricultural chemicals and some medical instruments. | 
