“Business tax, in the form of value-added or non-value-added, shall be levied in accordance with this Act on the sale of goods or services within the territory of the Republic of China (R.O.C.) and the import of goods. The amount of business tax payable on imported goods shall be levied by Customs.” Therefore, if customs values of imported parcels achieve the standard of taxation, no matter the parcels are for personal use or for sale, business tax shall be levied by Customs besides the tariff.
Contact point：2F., No. 89, Sec. 3, Sinyi Rd., Da’an Dist., Taipei City
TEL：+886-2-2704-1144 or +886-2-2705-5280 ext. 207