Importer of Record in Taiwan
For an ordinary commercial import of data-center hardware, the importer of record has to be a party that holds exporter and importer registration with the International Trade Administration and a Uniform Business Number, and is named as the duty-payer on the import declaration. That importer registration is granted to a Taiwan company or a registered branch of a foreign company, not to a foreign company with no Taiwan presence. A foreign company can either establish that presence and register, or use the Taiwan-registered importer of record that TFTIOR provides, with a licensed customs broker filing the declaration. Narrow non-commercial and low-value routes exist but do not cover a commercial deployment.
TFTIOR provides a Taiwan-registered importer of record and manages the import end to end, so the client needs no local entity. Any NCC type approval for a radio SKU, a BSMI certificate or registered Declaration of Conformity for an in-scope CCC Code, and any import permit for a restricted item must be in place before the goods ship.
Last reviewed 2026-09-01
Fast facts
Who can act as importer of record
Who can legally act as importer
Under Article 6 of the Customs Act the duty-payer is the consignee of the imported goods, the holder of the bill of lading, or the holder of the goods. Under Article 9 of the Foreign Trade Act a juristic person, firm or individual that operates the export or import of goods as a regular business must register with the International Trade Administration as an exporter and importer; a party that does not operate it as a regular business may still import specified goods under the Administration's rules. The Regulations Governing Registration of Exporters and Importers grant that registration to a Taiwan company or a registered branch of a foreign company with a Uniform Business Number. So for a regular commercial import a foreign company with no Taiwan company, branch or importer registration cannot be the duty-payer named on the import declaration.
No Taiwan entity is required from the client: TFTIOR provides a Taiwan-registered importer of record that is named as the duty-payer. A foreign company that instead wants to be the importer of record in its own name needs a Taiwan presence that can hold importer registration, which in practice means a Taiwan subsidiary or a registered branch with a Uniform Business Number and exporter and importer registration with the International Trade Administration.
Importer registration
The Taiwan importer of record provided by TFTIOR holds the Uniform Business Number, the exporter and importer registration with the International Trade Administration and, where the structure makes taxable supplies, the business tax registration; the client registers nothing in Taiwan. A narrow set of non-commercial and low-value routes lets an unregistered consignee bring in specified goods, samples below NT$12,000, or consignments below the NT$2,000 duty and tax threshold, but none of these covers a commercial data-center import.
Who carries import liability
Importer of record compared with the alternatives
Two structures are available. First, the client establishes a Taiwan presence, a subsidiary or a registered branch, obtains a Uniform Business Number and exporter and importer registration, and is named as the duty-payer on the import declaration under its own registration. Second, the client does not take its own Taiwan importer registration and TFTIOR provides a Taiwan-registered importer of record that is named as the duty-payer and consignee. In both structures a licensed customs broker transmits the import declaration through the Customs-Port-Trade Single Window.
Under the client-established structure the client carries the customs debt to the Customs Administration directly through its Taiwan entity; under the TFTIOR structure the client contracts with TFTIOR and holds no Taiwan registration. Neither structure transfers the client product-disclosure duty, and neither gives the overseas seller a right to recover Taiwan import business tax. Where an import certificate for a strategic high-tech commodity names the importer, the consignee cannot be changed and the goods cannot be re-transferred to a third country without International Trade Administration approval.
Customs clearance and documents
Who files the customs declaration
Declarations are filed by the importer of record self-filing, or more commonly a licensed customs broker acting for the importer of record in the Customs-Port-Trade Single Window, with the import declaration transmitted by electronic data interchange item by item with Customs Administration, Ministry of Finance.
- The importer of record holds a Uniform Business Number and exporter and importer registration with the International Trade Administration; where the client establishes its own presence, a Taiwan subsidiary or branch is registered first.
- Any NCC coverage for a radio SKU, at module or host level, a BSMI certificate or registered Declaration of Conformity for a CCC Code on the BSMI inspection list, and any import permit for a restricted item are obtained before the goods are shipped.
- The customs broker transmits the import declaration through the Customs-Port-Trade Single Window against the importer of record Uniform Business Number, with the commercial invoice, air waybill or bill of lading, and packing list.
- Customs assigns a C1, C2 or C3 clearance mode, assesses the customs duty, the 5% business tax and any commodity tax on the duty-paying value, and authorises release once the duties and taxes are paid or secured.
Inspection channels: the Customs computer system assigns a clearance mode: C1 (release without document review or examination), C2 (documentary review, with hard-copy documents lodged by the end of the next business day), or C3 (documentary review and physical examination)
Required import documents
- Commercial invoice with unit values and Incoterm
- Air waybill or bill of lading
- Packing list where the shipment is two or more packages
- Import declaration transmitted through the Customs-Port-Trade Single Window
- Power of attorney or a long-term letter of authorisation for the customs broker
- NCC coverage per radio SKU (a module or host type-approval certificate), a BSMI certificate or registered Declaration of Conformity per CCC Code on the BSMI inspection list, and a BSMI inspection-exemption code where a non-sale exemption is claimed
- Certificate of origin where a preferential rate of duty is claimed
Common rejection triggers:
- Declared value Customs cannot reconcile to the transaction, referred to customs valuation
- Missing serial numbers on high-value compute
- Product description that does not support the declared CCC Code or the origin claim
- A controlled SKU presented without its NCC or BSMI document
Customs valuation
Customs determines the customs value on the transaction value under Article 29 of the Customs Act, the price actually paid or payable for the goods sold for export to Taiwan, adjusted for freight, insurance and the other statutory additions. Where the transaction value cannot be used, Customs applies the identical-goods, similar-goods, deductive, computed and fallback methods in the order set by Articles 31 to 35. The 5% business tax base is the duty-paying value plus the import duty plus any commodity tax.
Related-party pricing must be shown not to have been influenced by the relationship; Customs can question the declared value and require supporting evidence.
Free-of-charge, warranty-replacement and used units, where there is no sale for export, are valued by a secondary method and Customs can substitute its own value.
How this equipment is classified and its duty
| Family | HS heading | Duty position | Note |
|---|---|---|---|
| Servers, compute and storage | 8471 | Free of import duty under Taiwan's WTO Information Technology Agreement commitment for automatic data-processing machines and units of heading 8471; the exact rate is set by the CCC Code in the Customs Import Tariff | Classification and serial numbers are confirmed by Customs on a C3 examination. |
| Networking and transmission equipment | 8517.62 | Generally free of import duty under the Information Technology Agreement; the position is classification-dependent for combined or consumer devices | A model with a cellular, Wi-Fi or Bluetooth radio needs NCC type approval. |
| GPU and AI accelerators, and parts | 8473.30 and 8471 | Free of import duty; high-value units draw customs valuation scrutiny | Origin export-control classification is assessed separately. |
Duties, taxes and recoverability
Duties, taxes and recoverability
| Tax | Rate | Base | Order | Recovery |
|---|---|---|---|---|
| Customs import duty (Customs Import Tariff) | free on automatic data-processing machines and units of heading 8471 and on most networking equipment of heading 8517 under Taiwan's WTO Information Technology Agreement commitment; 0% to a higher rate on other goods | the duty-paying value, being the transaction value on a cost, insurance and freight basis | 1 | Non-recoverable / landed cost |
| Business tax on importation (Value-added and Non-value-added Business Tax Act) | 5% | the duty-paying value, plus the import duty, plus any commodity tax | 2 | Conditional for a business entity registered for business tax in Taiwan that is the duty-payer named on the import declaration and uses the goods to make taxable supplies, where the client holds title to the goods and makes the onward taxable supply in Taiwan |
Import tax recoverability
Business tax on importation (Value-added and Non-value-added Business Tax Act): Conditional, for a business entity registered for business tax in Taiwan that is the duty-payer named on the import declaration and uses the goods to make taxable supplies. Where the importer of record is not the business entity making the onward taxable supply, or the client is not the duty-payer named on the import declaration, the 5% import business tax is a landed cost; a customs broker holds no claim to the input tax.
Customs import duty (Customs Import Tariff): Non-recoverable / landed cost. Customs duty is never recoverable and is always a landed cost, whoever is named as importer of record.
Regulatory approvals
Regulatory approvals
| Approval | Authority | Trigger | Before shipment | Lead time |
|---|---|---|---|---|
| Type approval of telecommunications and radio-frequency equipment (NCC type approval) | National Communications Commission (NCC) | a SKU that contains a radio transmitter for which there is no NCC coverage at module or host level | Yes | about 4 to 8 weeks once accredited-lab test reports are complete; an existing NCC model approval can be relied on |
| Commodity inspection and product certification for electrical, electronic and information technology equipment (BSMI Registration of Product Certification or Declaration of Conformity) | Bureau of Standards, Metrology and Inspection (BSMI) | a SKU or a component whose exact CCC Code is on the BSMI list of commodities subject to inspection | Yes | accredited-lab testing plus BSMI registration, typically 4 to 10 weeks; a Registration of Product Certification is valid for 3 years and a Declaration of Conformity does not expire |
| Import permit or approval for a restricted commodity (import permit) | International Trade Administration, Ministry of Economic Affairs | any SKU on the restricted-import list, or a strategic high-tech commodity where an import certificate is required | Yes | most commodities are free of import licensing and are declared directly to Customs; a restricted item or an import certificate for a strategic high-tech commodity takes about 1 to 10 working days |
Wireless and RF equipment
NCC coverage is needed for every radio transmitter in a SKU, including cellular, Wi-Fi and Bluetooth. That coverage can be provided by an NCC-approved radio module carried into the host device, or by a host-level type approval; which applies depends on the module type and how it is integrated, and a host that alters the radio characteristics may need its own filing. A SKU that only receives, such as a GPS receiver, is outside scope. Where a SKU is genuinely radio-free that should be stated on the packing list so Customs does not query it.
An embedded transmitter brings its host SKU within scope for that radio; an existing NCC module or host approval can be relied on where it covers the configuration as shipped. Customs will not release radio equipment that has no NCC coverage. The certificate holder must be a Taiwan-registered manufacturer, importer or local agent; the current identity rule is a reviewer follow-up.
An undeclared radio with no NCC coverage at module or host level holds the whole shipment, not just the wireless SKUs.
Encryption and cybersecurity
Taiwan does not separately licence the import of encryption in commercial IT hardware, and encryption features do not add an import approval. Where a SKU is a strategic high-tech commodity and an import certificate has been issued to support an origin export licence, the named consignee cannot be changed and the goods cannot be re-transferred to a third country without International Trade Administration approval.
Taiwan maintains a strategic high-tech commodity control list aligned with the international regime guidelines. The control bites mainly on export and re-transfer, not on first import for use in Taiwan.
Product conformity and labelling
Marks:
- BSMI Commodity Inspection Mark for an in-scope CCC Code
- NCC type-approval number and label
Labelling:
- Importer of record name and Uniform Business Number on the import documentation
- NCC approval number on each radio SKU
- BSMI mark on each in-scope electrical or information technology SKU
- The statement not for sale in accordance with the Commodity Inspection Act where a BSMI inspection-exemption is claimed
Where a SKU or its power supply has a CCC Code on the BSMI inspection list, its BSMI certificate or registered Declaration of Conformity is in place before import. Where a SKU contains a radio transmitter, NCC coverage for that radio is in place, from the module approval carried into the host or from a host approval. Neither is generalised from a component to a whole server, switch or rack; each is assessed per CCC Code and product function.
Used and refurbished equipment
Customs may examine a used shipment on a C3 clearance mode to confirm its condition and customs value.
None for general used IT equipment; an import permit is needed only where the specific CCC Code is on the restricted-import list for used goods.
Serial-level refurbishment and reconditioning evidence supports the declared customs value and any BSMI or NCC filing.
Customs values used units by the identical-goods, similar-goods, deductive or computed method where transaction value is not accepted.
IT hardware on import
IT hardware import policy
Taiwan does not licence imports of new commercial IT hardware. The controls that can apply are the Customs Import Tariff position, a BSMI certificate or registered Declaration of Conformity for any SKU, power supply or lithium battery whose CCC Code is on the BSMI list of commodities subject to inspection, NCC coverage for any radio transmitter a SKU contains, and an import permit only for a restricted CCC Code or a strategic high-tech commodity.
Servers and compute
Servers enter Taiwan free of import duty under Taiwan's WTO Information Technology Agreement commitment, with 5% business tax on the duty-paying value plus duty. Customs reconciles serial numbers on a C3 examination and refers high-value compute to customs valuation. A BSMI certificate or registered Declaration of Conformity is required where the server, an internal or external power supply, or a lithium battery has a CCC Code on the BSMI list of commodities subject to inspection; many heading 8471 information-technology products are listed, so the exact CCC Code of each SKU is checked against the current list rather than assumed.
Common hold reasons:
- Customs valuation query on flagship compute
- Serial numbers on the packing list not matching the physical cartons
Classification notes:
- Disaggregated server components may be classified under separate CCC Codes by Customs
Networking equipment
Networking equipment is largely free of import duty in Taiwan under the Information Technology Agreement. A model with a cellular, Wi-Fi or Bluetooth transmitter needs NCC coverage for that radio, from the module approval carried into the host or from a host approval. A model whose CCC Code is on the BSMI list of commodities subject to inspection, or whose external power supply is, needs a BSMI certificate or registered Declaration of Conformity. A radio-free switch whose CCC Code is not listed needs neither, but the CCC Code is checked per SKU and stated for Customs.
Common hold reasons:
- Undeclared embedded wireless capability with no NCC coverage at module or host level
Storage
Storage arrays follow the Taiwan server treatment; there is no additional Taiwan restriction on data-bearing media at import, and encryption features are not separately import-licensed. Internal or external power supplies and any lithium backup batteries are checked against the BSMI inspection list per CCC Code.
Common hold reasons:
- Serial mismatch on drive-level declarations to Customs
GPU, AI accelerators and export controls
GPU and AI accelerators
Taiwan does not require an import licence for GPUs or AI accelerators. On import Customs screens the declared value and CCC Code of high-value units, so a flagship accelerator needs a customs value that will stand up in a valuation review. Where an origin export licence is supported by a Taiwan import certificate for a strategic high-tech commodity, the named consignee is fixed and the goods cannot be re-transferred to a third country without International Trade Administration approval.
Origin-side export controls can apply independently of destination-country import approval, and are assessed against the specific product, origin, end use and end user. The outcome depends on the ECCN and origin classification of the specific accelerator and on its named end user and end use. Where a SKU is above the origin-side performance threshold, or is destined for a large AI training cluster, an origin export licence or an additional end-use review can apply before it ships.
Before booking, TFTIOR confirms the origin export classification of each accelerator SKU, whether an origin export licence is needed and, if so, that it is granted, the named end user and end use screened against origin-side restricted-party lists and the Taiwan strategic high-tech commodity entity list, and a customs value that will stand up in a Taiwan valuation review.
Dual-use and export controls
Origin-jurisdiction export licensing, for example the United States Export Administration Regulations administered by the Bureau of Industry and Security, is assessed separately from Taiwan import clearance.
Data-center deployment
Cleared as servers in Taiwan, free of import duty with 5% business tax; Customs reconciles serials and may open a valuation query.
Hold pattern: Rack-level serial lists that do not match node serials
A PDU or UPS is checked against the BSMI inspection list per CCC Code; where that unit, its power supply or its lithium battery is listed, a BSMI certificate or registered Declaration of Conformity is demonstrated before import.
Hold pattern: Missing BSMI certificate at clearance for an in-scope unit
A switch with a management or wireless transmitter needs NCC coverage for that radio, from the module approval or a host approval; a switch with no transmitter does not.
Hold pattern: Undeclared radio with no NCC coverage at module or host level
Copper and fibre patch cords, panels and enclosures are electrically passive and carry no radio; they clear on their CCC Code, and no NCC or product-safety approval applies in the normal case, checked per code.
Hold pattern: A powered device declared as passive cabling
Pluggable transceivers, active optical cables, media converters and line cards are electronic apparatus and are checked against the BSMI list of commodities subject to inspection per CCC Code. Where such a device contains no radio transmitter, NCC does not apply; where a variant integrates a wireless function, NCC coverage for that radio is needed.
Hold pattern: A powered optical device cleared without its BSMI check
Recognised data-center regions: Taipei, Taoyuan, Kaohsiung.
Operational scenarios
RMA and warranty replacement
| Inbound replacement | A unit sent abroad and returned re-enters under the Customs Act relief for goods exported for repair and re-imported, in Article 57, provided the returning unit is identified as the same goods and it is re-imported within three years of the export release; duty is charged only on the repair cost and materials. A warranty replacement that is a different physical unit does not meet the same-goods test for Article 57 and is entered on its own merits, with the customs value set on the replacement, unless the Article 51 relief for defective or non-conforming goods is available and its conditions are met. |
| Faulty unit outbound | The defective unit is exported under Customs supervision, or its destruction is authorised by Customs, against the original entry. |
| Repair and return | Repair abroad and return runs under Article 57 of the Customs Act; business tax is payable on the repair cost. |
| Duty relief | Relief from import duty on the value of the returned goods for a genuine repair-and-return under Article 57; a straight replacement unit is dutiable unless the Article 51 relief applies, which requires the defect to be reported to Customs within one month of importation, three months for machinery, and re-import within six months. |
Importer continuity: The Article 57 repair-and-return relief and the Article 51 replacement relief both run against the original import or export entry, so where either relief is relied on the same importer of record is used so identity against that entry can be shown. It is not established that a different importer is legally barred, and a replacement entered on its own merits carries no such constraint.
Free-of-charge and demo units
Demo and evaluation units are treated like any other import: NCC coverage where a SKU has a radio transmitter, a BSMI certificate or registered Declaration of Conformity where a SKU, its power supply or its lithium battery has a CCC Code on the BSMI inspection list, or a BSMI inspection-exemption code marked not for sale where the non-sale exemption applies and the goods will be re-exported or consumed in testing. Temporary admission with a deposit, or an ATA Carnet, is available where the goods will be re-exported.
Temporary import regimes
| Regime | Duration | Security | Discharge |
|---|---|---|---|
| ATA Carnet, issued and guaranteed in Taiwan by the Taiwan External Trade Development Council | the carnet period, within its one-year validity, with no extension | the carnet guarantee | re-export within the period; the goods may not be sold, processed or repaired |
| Temporary admission with a deposit or bond under Article 52 of the Customs Act and the Regulations Governing Temporary Admission of Goods | up to six months from importation, extendable at the discretion of the Ministry of Finance | a cash deposit or a bank guarantee covering the duty and tax at risk | re-export in the same state, or diversion to home use on payment of the duty and tax |
Recovering a stuck shipment
When the consignee cannot import
Where a Taiwan consignee cannot be the importer of record, the importer of record TFTIOR provides can be substituted before arrival, subject to the pre-shipment checks below.
Recovering a stuck shipment
Often fixable:
- A declaration filed against an invalid or unregistered importer, if caught before release
- A missing certificate of origin where a preference is later substantiated
- A regulated SKU that arrived without its NCC type approval or BSMI certificate: Customs holds the goods and storage and demurrage accrue, but the position can be regularised once the approval is obtained, the BSMI batch-by-batch inspection route is used where it is available, or the affected SKUs are re-exported
Not fixable after arrival:
- A strategic high-tech commodity that arrived without the required import certificate, or a restricted-list item without its import permit
- A shipment where a party is sanctioned or on the strategic high-tech commodity entity list, or the goods are prohibited
What TFTIOR checks before shipment
Before booking freight, TFTIOR verifies:
- SKU list with manufacturer and full description
- CCC Code per SKU and its Customs Import Tariff duty position
- Declared customs value and its basis for a possible Customs valuation review
- NCC coverage status per SKU that contains a radio transmitter, at module or host level
- BSMI certificate or registered Declaration of Conformity status per SKU, power supply or lithium battery whose CCC Code is on the BSMI inspection list
- Import-permit status for any restricted CCC Code and import-certificate status for any strategic high-tech commodity
- Serial numbers reconciled to the packing list
- Named end user, end use and origin export-control classification for AI accelerators
Go / no-go: Freight is booked only when every checklist item is answered and no refusal criterion is met.
TFTIOR will not take on an importer-of-record engagement where:
- the end user or end use cannot be verified
- a required NCC type approval, BSMI certificate or import permit does not exist and cannot be obtained before arrival
- the declared value is not defensible in a Taiwan customs valuation review
- the goods are prohibited or the parties are sanctioned or on the strategic high-tech commodity entity list
- the client asks for a classification or value TFTIOR cannot stand behind in a Customs audit
Clearance timeline, holds and staging
Typical clearance timeline
What causes holds here
| Cause | How it happens | Prevention | Impact | Recovery |
|---|---|---|---|---|
| Undeclared wireless capability with no NCC coverage at module or host level | A switch or server with an embedded radio is declared without NCC coverage for that radio and Customs stops the shipment. | Confirm NCC coverage for each transmitter (the module approval carried into the host, or a host approval) before booking freight. | 2 to 8 weeks plus storage | Obtain the NCC certificate or re-export the affected SKUs |
| Customs valuation query on high-value compute | Customs doubts the declared value of flagship compute or accelerators and holds release pending a valuation review and often a deposit. | File a defensible customs value with a transfer-pricing or comparable-goods basis in advance. | 1 to 3 weeks | Submit the valuation file and lodge a deposit if required |
| Missing BSMI certificate or registered Declaration of Conformity for an in-scope CCC Code | A SKU or power supply whose CCC Code is on the BSMI inspection list is presented without a certificate or a registered Declaration of Conformity and cannot be released. | Check each CCC Code against the BSMI inspection list and hold the BSMI certificate or Declaration of Conformity before shipment. | 4 to 10 weeks | Obtain the certificate, use the batch-by-batch inspection route where available, or re-export the SKU |
| Strategic high-tech commodity arriving without its import certificate | An accelerator that needed a Taiwan import certificate to support an origin export licence reaches the port before the certificate is issued. | Confirm whether an import certificate is required and obtain it before the goods ship. | held until the certificate is issued or the goods are re-exported | Obtain the import certificate or re-export the shipment |
Warehousing and staging
Bonded warehousing in a Customs-licensed bonded warehouse, and staging in a free-trade zone or a science-park bonded area, can be arranged in Taiwan to consolidate a shipment before a data-center delivery window.
Goods can be held in bond and cleared in tranches against the deployment schedule.
Last-mile delivery
Final-mile delivery into the Taipei, Taoyuan or Kaohsiung data-center clusters can be arranged with vetted transport providers and a chain-of-custody handover.
After customs clearance
Title, the point at which it passes to the client, and how the onward supply is invoiced depend on how the engagement is structured and are agreed per engagement, not fixed by Taiwan law. In every structure, the 5% import business tax is recoverable as input tax only by a party that is registered for business tax in Taiwan, is the duty-payer named on the import declaration, and holds the Customs payment certificate in its name.
Records are kept for five years from the day after the goods are released. The importer of record retains the import declaration, the customs value documentation and the approval certificates, and TFTIOR coordinates the response to Customs post-clearance audit queries on the entry. Under the Customs Act, Customs may reassess an entry and demand underpaid duty or tax within the statutory period.
Extended-producer-responsibility obligations sit with the responsible manufacturer or importer that pays the recycling, clearance and disposal fee under the Waste Disposal Act for regulated electrical and electronic articles, not the importer of record where a different party is the responsible enterprise.
Client document pack:
- Import declaration and the Customs release notification
- Customs duty, business tax and commodity tax payment certificate
- Customs value documentation
- NCC and BSMI certificates on file
Working with TFTIOR
What the buyer is responsible for
You provide:
- Product list with models, values and condition
- Named end user and delivery address in Taiwan
- Target ship date and Incoterm
- Origin and manufacturer for each SKU
You must not:
- Understate the customs value to reduce the import duty or business tax
- Ship a wireless product before NCC coverage for its radio is confirmed
You cannot outsource:
- Accuracy of the product data and specifications
- Truthfulness of the end-user and end-use statement
What a quote needs
To prepare a quote, send:
- SKU list with quantities and unit values
- Condition: new, used, refurbished or remanufactured
- Cellular, Wi-Fi, Bluetooth and encryption features per SKU
- Named end user and end use
- Origin and Incoterm
- Target ship date and destination in Taiwan
We respond within two business days with the compliance path and what must be in place before booking.
Frequently asked questions
Can a foreign company be the importer of record in Taiwan?
For an ordinary commercial import, the importer of record must hold exporter and importer registration with the International Trade Administration and a Uniform Business Number and be named as the duty-payer on the import declaration. That registration is open to a Taiwan company or a registered branch, not to a foreign company with no Taiwan presence. The client can establish that presence and register, or use the Taiwan-registered importer of record that TFTIOR provides, with a licensed customs broker filing. Narrow non-commercial and low-value routes exist but do not cover a deployment.
Is Taiwan import business tax recoverable when an importer of record is used?
Only where the recovering party is registered for business tax in Taiwan, is the duty-payer named on the import declaration, uses the goods for taxable supplies, and holds the Customs payment certificate in its name. Otherwise the 5% import business tax is a landed cost, and a customs broker cannot claim it.
Can used or refurbished servers be imported into Taiwan?
Yes. Taiwan has no blanket used-goods import licence. The equipment must still carry any BSMI certificate or registered Declaration of Conformity and any NCC type approval that its CCC Code and radio configuration require, and Customs values a unit with no sale for export by a secondary method. A few CCC Codes restrict used goods and need an import permit.
Does a warranty replacement have to be imported by the same company in Taiwan?
Not necessarily. The Customs Act repair-and-return relief in Article 57 and the replacement relief in Article 51 both run against the original entry, so where either is relied on the same importer of record is used so identity against that entry can be shown. A different physical replacement entered on its own merits carries no such constraint, and a different importer is not established as legally barred.
How long does a clean air shipment take to clear customs in Taiwan?
Often the same day to two business days once the import declaration is transmitted and Customs assigns a C1 clearance mode; a C2 documentary review or a C3 physical examination adds several days.
Are there import controls on AI accelerators shipped to Taiwan?
Taiwan does not require an import licence, but origin-side export licensing such as the US EAR is assessed against the specific accelerator, Customs scrutinises the declared value of high-value units, and where a strategic high-tech commodity import certificate is issued the named consignee is fixed and re-transfer abroad needs International Trade Administration approval.
Proof, sources and review
Execution experience
Global server lifecycle IOR programme
- multi-year server lifecycle programme
- serial-level reconciliation maintained
This is related regional and product experience in the Asia Pacific region, not a documented Taiwan engagement.
Sources
- Customs Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Customs Act, Article 6 (duty-payer: the consignee, the holder of the bill of lading, or the holder of the goods) and Article 16 (import declaration) (verified 2026-09-01)
- International Trade Administration, Ministry of Economic Affairs, Foreign Trade Act Article 9 (a party operating export or import as a regular business must register as an exporter and importer; a party not operating it as a regular business may import specified goods under the Administration's rules) and the Regulations Governing Registration of Exporters and Importers (verified 2026-09-01)
- International Trade Administration, Ministry of Economic Affairs, Foreign Trade Act (free import except for goods on the restricted-import list; special permit for banned goods; Article 9 exporter and importer registration) (verified 2026-09-01)
- Customs Administration, Ministry of Finance, Duty and tax exemptions on importation (the NT$2,000 duty and tax de minimis with a frequency limit; commercial samples below NT$12,000; goods for business or commercial use excluded from personal exemptions) (verified 2026-09-01)
- Customs Administration, Ministry of Finance, Import Cargo Clearance (declaration through the Customs-Port-Trade Single Window, required documents, power of attorney for the broker) (verified 2026-09-01)
- Customs Administration, Ministry of Finance, Differences between the three clearance modes C1, C2 and C3 (document review and examination; next-day hard-copy documents for C2 and C3) (verified 2026-09-01)
- Customs Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Customs Act, Articles 29 to 35 (transaction value and the identical-goods, similar-goods, deductive, computed and fallback methods in order) (verified 2026-09-01)
- Taxation Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Value-added and Non-value-added Business Tax Act, Article 20 (import tax base) and Article 41 (business tax on imported goods levied by Customs) (verified 2026-09-01)
- Taxation Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Value-added and Non-value-added Business Tax Act, Articles 15, 19 and 33 (output tax less input tax; non-deductible input tax; documentary evidence bearing the entity name, address and business administration number) (verified 2026-09-01)
- World Trade Organization, Information Technology Agreement: Chinese Taipei bound all covered IT products at zero duty in 1997 and joined the ITA expansion (verified 2026-09-01)
- National Communications Commission (NCC), Type approval of controlled telecommunications radio-frequency devices and telecommunications terminal equipment (verified 2026-09-01)
- Bureau of Standards, Metrology and Inspection (BSMI), Ministry of Economic Affairs, Commodity Inspection Act and the Taiwan Commodity Inspection Schemes (Registration of Product Certification, Declaration of Conformity, type-approval batch inspection, batch-by-batch inspection); scope set by CCC Code (verified 2026-09-01)
- Bureau of Standards, Metrology and Inspection (BSMI), Ministry of Economic Affairs, Regulations Governing Exemption from Inspection of Commodities (own-use, commercial samples, exhibition, research and development or testing goods not for sale; one exemption per six months per specification; not-for-sale marking) (verified 2026-09-01)
- International Trade Administration, Ministry of Economic Affairs, Trade in strategic high-tech commodities under the Foreign Trade Act (import certificate; the consignee is fixed and re-transfer to a third country needs prior approval) (verified 2026-09-01)
- Customs Administration, Ministry of Finance, Customs Act, Article 52, and the Regulations Governing Temporary Admission of Goods (samples and research articles re-exported within six months; deposit or bond) (verified 2026-09-01)
- Customs Administration, Ministry of Finance, Cargo Clearance with Temporary Admission (ATA Carnet), issued and guaranteed by the Taiwan External Trade Development Council; goods imported for processing or repair are excluded (verified 2026-09-01)
- Customs Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Customs Act, Article 51 (duty-free replacement of damaged or non-conforming goods, reported within one month, three months for machinery) and Article 57 (goods exported for repair and re-imported, within three years) (verified 2026-09-01)
- Customs Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Customs Act, Articles 51 and 57: the relief runs against the original import or export entry, and the identity of the goods against that entry is the constraint, not a named importer (verified 2026-09-01)
- Customs Administration, Ministry of Finance (Laws and Regulations Database of the Republic of China), Customs Act, Article 42: the duty-payer, the exporter and any related person keep records, documents and accounting books for five years from the day after the goods are released (verified 2026-09-01)
- Bureau of Industry and Security (BIS), U.S. Department of Commerce, Export Administration Regulations (EAR) (verified 2026-09-01)
- U.S. Department of Commerce, International Trade Administration, Taiwan Country Commercial Guide: Import Requirements and Documentation (verified 2026-09-01)
- U.S. Department of Commerce, International Trade Administration, Taiwan Country Commercial Guide: Standards for Trade (BSMI commodity inspection, NCC type approval, CNS standards) (verified 2026-09-01)
- U.S. Department of Commerce, International Trade Administration, Taiwan Country Commercial Guide (information and communications technology, data-center demand) (verified 2026-09-01)
- U.S. Department of Commerce, International Trade Administration, Taiwan Country Commercial Guide: Prohibited and Restricted Imports (most goods freely importable; a minority of tariff lines restrict used goods) (verified 2026-09-01)
- TFTIOR, TFTIOR pre-shipment acceptance policy (verified 2026-09-01)
- TFTIOR, TFTIOR Taiwan hold pattern log (verified 2026-09-01)
- TFTIOR, TFTIOR shipment rescue scope (verified 2026-09-01)
- TFTIOR, TFTIOR Taiwan clearance observations (verified 2026-09-01)
Review and freshness
Last reviewed 2026-09-01. Next review due 2026-11-30 (90-day cadence).
Related guidance
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