Shipping from Taiwan to the US: customs duty, the 10% tariff floor and Chunghwa Post (2026)
For sellers in Taiwan of electronics and accessories, tea, snacks, jewellery, ceramics and fashion on Etsy, eBay, Pinkoi or their own shop, every order to a US buyer now goes through US customs, whatever its value. Goods made in Taiwan pay at least 10% in total: if the normal US duty is below 10% it is topped up to 10%, and if it is 10% or more nothing is added. Laptops, keyboards, computer parts, network gear and tea are excluded. Chunghwa Post takes goods for the US again, with the duty prepaid at the counter. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Taiwan → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods made in Taiwan pay Section 301 duty under HTSUS headings 9903.05.75 and 9903.05.76. If the normal US (MFN) rate is below 10%, the total becomes 10% (U.S. note 52: “the sum of the column 1 duty rate and the additional ad valorem rate of duty is 10 percent”); if it is 10% or more, nothing is added. A duty-free product therefore pays 10%, a product at 5% pays 10% in total, and a product at 16.5% stays at 16.5%. Specific (per-kilo or per-item) rates are converted to a percentage of the customs value first. Products in headings 9903.05.85 to 9903.05.92 and 9903.06.14 to 9903.06.15 are not covered.
Chunghwa Post accepts goods for the US again since 1 June 2026 with a duty-paid-by-sender (DDP) service. Since 24 July 2026, for US-bound merchandise worth US$2,500 or less, the sender pays the US duty and fees at the post office together with postage. The duty is worked out from the 10-digit US tariff code (HTSUS), origin, declared value, quantity and weight, including Section 301 duty, instead of the earlier flat 10% of value. Every merchandise item also pays a US$2 import processing fee, even when no duty is due, plus a service fee for Chunghwa Post's partner customs broker. Above US$2,500 the US recipient makes a formal entry. Documents, non-commercial gifts of US$100 or less and books are duty-free. The scheme does not cover Hawaii, Guam or Puerto Rico.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
How much US duty to expect
Estimates for goods made in Taiwan, before any postal, courier or DDP-service fees. Total rate = the higher of the normal US (MFN) rate and 10%, except for the excluded codes. Use the link in each row to change the price, shipping or product. For the excluded rows the calculator would still add the top-up if you enter them as a custom product, so those rows have no calculator link.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 3 Nov 2026), headings 9903.05.75 and 9903.05.76 (U.S. International Trade Commission) and U.S. note 52 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example flavoured green tea, 0902.10.10, is 6.4%, and bags and jewellery of other materials have other rates). Food sent to the US is also regulated by the FDA. Check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: laptops (8471.30.01), keyboards (8471.60.20), computer parts (8473.30.51), routers and network equipment (8517.62.00) free; headphones and earphones (8518.30.20) free; power adapters and chargers (8504.40.95) free; toys (9503.00.00) free; partly fermented tea such as oolong, packed up to 3 kg (0902.30.00) free; pastries and cakes such as pineapple cakes (1905.90.10) free; silver jewellery (7113.11.50) 5%; imitation jewellery of base metal (7117.19.90) 11%; ceramic tableware (6912.00.48) 9.8%; leather handbags over US$20 (4202.21.90) 9%; knitted cotton T-shirts (6109.10.00) 16.5%; silk scarves (6214.10.10) 1.2%.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
Why Taiwan works differently from China or Hong Kong
Goods made in mainland China and Hong Kong pay the normal US duty plus 12.5% on top. Taiwan, like the EU, has a floor instead: the Section 301 duty only fills the gap up to 10%. A duty-free pair of earbuds pays 10%, a silver ring at 5% pays 10% in total, and a cotton T-shirt at 16.5% pays 16.5%, the same as before. The rate depends on where the item was made, not where you post it from: a product made in mainland China and sold from a Taiwan shop is a Chinese product, so see our China to US duty guide for its rates.
What escapes the 10%: computers, network gear, tea, books, art
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Accessories are usually under other codes: headphones, chargers, cables and phone cases generally go up to 10%. Check the exact code before you price.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in Taiwan it includes laptops and other computers (8471.30.01 and most of heading 8471), keyboards, mice and other input or output units (8471.60), storage units (8471.70), computer parts (8473.30), routers, switches and modems (8517.62.00), smartphones (8517.13.00), SSDs and memory cards (8523.51.00), monitors (8528.52.00), processors and memory chips (8542.31 to 8542.39) and tea, including oolong (0902). These pay only their normal US rate, which is free for those electronics and for black and oolong tea (0902.30, 0902.40). Headphones (8518.30.20), chargers and power adapters (8504.40), toys (9503) and baked goods such as pineapple cakes (1905.90.10) are not on the list and go up to 10%.
U.S. note 52(j)(10) (headings 9903.06.14 and 9903.06.15) adds a Taiwan-only list of products that pay no Section 301 duty, mostly farm and forest goods: for example some live plants and cut flowers (0602.90.20, 0603), raw silk and silk yarn (5001 to 5006), some woven silk fabric (5007), natural cork (4501 to 4504), some plywood and tropical wood (4409.22, 4412), natural pearls (7101.10) and some loose diamonds and precious or semi-precious stones (7102.10, 7102.31, 7102.39, 7103.10, 7103.91, 7103.99). Jewellery set with them is classified elsewhere (heading 7113 or 7116) and is not on this list.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
Chunghwa Post, couriers and DDP
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
With Chunghwa Post you pay the duty, the US$2 processing fee and the broker’s fee together with the postage, so your US buyer pays nothing on delivery. With a courier (DHL, FedEx, UPS and others) the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy or eBay to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through Chunghwa Post or your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from Taiwan to the US
- Confirm where each product was made. Made in Taiwan: the higher of the normal US rate and 10%. Made in mainland China: China rates, including the older Section 301 lists.
- Find the 10-digit US code and its normal duty rate in the US tariff. If it is below 10%, budget 10% in total, unless the code is on the note 52(b) list (for example laptops, keyboards, computer parts, routers, tea) or is an informational material such as a book.
- Declare Taiwan (TW) as the country of origin and use a specific English description ("oolong tea, 150 g tin", "wireless earbuds", "sterling silver ring"), not "gift", "accessories" or "snacks". Chunghwa Post’s EZPost uses your description to suggest the US code.
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts of US$100 or less are exempt.
- Price in the US$2 processing fee and the broker’s fee for each Chunghwa Post item, even when the duty is zero.
- Over US$2,500, or for Hawaii, Guam or Puerto Rico, check with the post office or use a courier: Chunghwa Post’s prepaid scheme does not cover them.
中文摘要
- 美國已暫停800美元免稅額（de minimis）：從台灣寄往美國的每件商品，不論價值，都要通關並繳納適用關稅。
- 自2026年7月24日起，台灣製造的商品適用美國301條款（HTSUS 9903.05.75／9903.05.76）：一般稅率低於10%者，合計補足到10%；一般稅率已達10%以上者，不另加徵。例如：耳機 0% → 10%；銀飾 5% → 10%；棉質T恤 16.5% → 16.5%。
- 筆記型電腦、鍵盤、電腦零件、路由器及網通設備、手機、記憶卡、茶葉、書籍及藝術品不適用這項301關稅，只付一般稅率。
- 中華郵政自2026年6月1日恢復收寄寄往美國的商品類郵件；自7月24日起，價值2,500美元（含）以下者由寄件人交寄時預繳關稅，關稅依10碼美國稅則號數計算，每件另收2美元進口處理費及報關業者手續費。
- 本頁僅為一般資訊，並非法律、稅務或報關建議。
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Other origins: China → US · Hong Kong → US · Japan → US · Korea → US · Türkiye → US · India → US · Vietnam → US · Thailand → US · Australia → US · Germany → US · Italy → US · France → US · Spain → US · Netherlands → US · Ireland → US · Austria → US · Poland → US · Portugal → US · Greece → US · Belgium → US · Philippines → US · New Zealand → US. Selling jewellery? See jewellery import duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS headings 9903.05.75 and 9903.05.76: Section 301 duty on products of Taiwan (total of 10% where the normal rate is below 10%) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 3 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. notes 51(b)(3) and 52(b) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates for the sample codes on the Taiwan to US page (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 3 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- 115年7月24日起調整寄往美國商品類郵件進口稅費計算方式 (US-bound merchandise mail: new duty calculation from 24 July 2026), notice of 20 July 2026, Chunghwa Post. Accessed 3 Nov 2026. Verified
- 寄往美國新規定 FAQ (FAQ on the new rules for mail to the US, applicable from 24 July 2026), Chunghwa Post (EZPost). Accessed 3 Nov 2026. Verified
- Launch of Delivered Duty Paid Service for International Mail Items Sent to the United States (effective 1 June 2026), Chunghwa Post. Accessed 3 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.