Personal-use parcels shipped from Taiwan to mainland China are taxed under China Customs' postal tax system. The rate depends on the category of item you're shipping, so knowing which bracket your items fall into helps you estimate your total cost accurately.
The three postal tax brackets
- 13%: everyday low-value items — food, supplements, OTC medicine, books, stationery, children's toys.
- 20%: mid-range items — open-shelf skincare, general cosmetics, clothing, shoes, bags, electronics, small appliances.
- 50%: luxury items — perfume, luxury skincare and cosmetics, tobacco and alcohol, luxury watches, golf equipment, fine jewelry.
Formula and tax-free threshold
The tax formula is: [Total declared value of items] × [applicable rate] = tax owed. If a parcel mixes items from different brackets, the whole parcel is taxed at the highest applicable rate. Tax is only due if the calculated amount is NT$210 or more; below that, no tax is charged.
In general, the declared value of a single parcel should not exceed RMB 2,000 — unless the item itself cannot reasonably be split into a smaller shipment, in which case this cap does not apply.
Want to save on tax and shipping? Check the savings tips on our personal parcel service page, or upload a purchase receipt when you pre-declare your parcel to help speed up customs review.
