Tariff guide for exporting to Taiwan

On joining the World Trade Organisation,  Taiwan allowed imports of 22 “sensitive" products that could not previously be imported. Access is subject to a complex system of tariff quotas. Quotas on several products have been phased out in accordance with Taiwan's WTO commitments.

How do tariff quotas work?

Under a tariff quota system, limited amounts of a product can be imported at a preferential in-quota tariff. To do this, quota must be obtained in advance. Products imported above the quota amount are levied a higher ex-quota tariff.

What products are covered?

For New Zealand, key products of interest include: Deer Velvet; Liquid Milk; Ya Pears (Nashi); Persimmons; Garlic; and Mackerel.

Other products covered include: Peanuts; Red Bean; Dried Shiitake; Dried Day Lily; Young Coconut; Betel Nuts; Bananas; Pineapples; Mangoes; Shaddocks; Dried Longans; Sugar; Carangids and Sardines.

What are the quota amounts and tariff rates?

Quota amounts can be checked on the Central Trust of China website.

Tariff rates can be checked at Bureau of Foreign Trade.

How do I get quota?

Quota allocation is managed by the Central Trust of China using "first come first served"  or "auction"  methods, depending on the product.

Initial quota allocations are carried out at the beginning of each calendar year. The process is relatively complicated, and requires completion and submission of forms in the correct format .For this reason we strongly recommend you contact your importer, or contact the  for assistance with working through the process.

What If I missed out on the initial quota allocation?

Quota is freely tradable. If you were unable to acquire quota in the initial allocation, it will need to be obtained by dealing with an importer who has quota or who can acquire it on the secondary market or in forthcoming allocations. Notification of forthcoming allocations can be found at the Central Trust of China website. As this site is currently available only in the Chinese-language, exporters are advised to talk with their importer. If acquiring quota on the secondary market, it is necessary to use the correct form  have the quota reissued. An NT$1000 fee applies to quota transfers.

Application Forms Can Be Downloaded:


For some tariff quota items the Taiwan authorities have applied seasonal restrictions. This means that some quotas are only valid within restricted periods of the year, in order to prevent foreign products competing with Taiwan’s main production seasons. This applies to products under the third of Taiwan’s three allocation systems. A full list of products and their seasonal restrictions can be found on the Board of Foreign Trade.

Transfer fees

A fee of NT$1,000 is being charged for quota re-allocations under the “first come, first served" method use for system 1 products (chicken meat, pork offal, poultry offal, deer velvet, nashi pears, bananas and pork bellies)

If you have any queries about quota products that are not covered by our website articles please feel free to contact us at the NZCIO.

Of interest

ANZTEC - Economic Cooperation Agreement

The Agreement between NZ and the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu on Economic Cooperation. Read more

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