在台灣經營貿易相關企業，或經常進行海外採購、跨境電商的業者，一定要對海關課稅機制保持高度警覺。台灣的進口稅制整體設計相當完整，抽稅重點幾乎全面集中在「進口端」，無論是公司行號正式進口，或是個人名義的海外網購，只要符合條件，都可能被納入課稅範圍，稍有疏忽就會產生額外成本，甚至衍生補稅與罰款風險。

台灣海關對進口商品的課稅，並不只是一種稅，而是由多個稅目疊加構成。最基本的是關稅，依照商品的稅則分類不同，稅率差異很大；其次是貨物稅，僅針對特定品項課徵；若涉及菸酒，還會另有專門的菸酒稅。此外，幾乎所有進口商品最終都要再課徵5%的營業稅，這個營業稅並不是單純以商品價格計算，而是以「完稅價格加上各項進口稅」後的總額再乘以5%。對企業來說，還有一項常被忽略的費用是推廣貿易服務費，約為完稅價格的0.04%，雖然比例不高，但大量進口時仍會累積成實際成本。

所謂的「完稅價格」，並不只是商品本身的售價，而是把商品價格、國際運費以及保險費一併計算在內。也就是說，企業若只估算貨值，卻忽略高額運費，實際被課稅的基礎金額往往會比預期高出不少，這在空運、高單價小體積商品上特別常見。

在海外網購與快遞、郵包進口方面，台灣設有一個廣為人知的免稅門檻：單件完稅價格在新台幣2,000元以下，且每半年（1月至6月、7月至12月）以6次為限，才可享有免稅待遇。一旦金額超過2,000元，或是半年內進口次數超過6次，即使單件金額不高，也會被視為超額，全數依規定課稅。這個制度對一般消費者是便利措施，但對經營貿易、代購或測試市場的企業而言，如果錯誤地以個人名義頻繁進口，很容易在不知不覺中踩到紅線。

實務上，一旦被認定需要課稅，海關會依商品稅則計算進口關稅，再將完稅價格與關稅（以及可能的貨物稅或菸酒稅）合併後，計算5%的營業稅。最終實際繳納的金額，就是所有進口稅額加上營業稅的總和。簡單來說，只要商品價值超過2,000元，就不能只看標價，而必須把關稅與營業稅一併納入成本評估，否則利潤空間很容易被稅負侵蝕。

需要特別注意的是，菸酒與農產品屬於高度管制與保護類型商品，通常不適用低價免稅的彈性規定，相關稅率與規範也更加嚴格。即便金額不高，只要品項屬於管制範圍，就可能直接課稅，甚至需要額外文件或檢疫程序。

在實際操作層面，企業與個人都可以透過財政部關務署的官方網站查詢最新稅則稅率，確認商品分類是否正確。進口後，若需繳稅，海關會寄發稅單，常見做法是由郵差代收，或自行到海關窗口補繳。對於貿易型企業而言，提早理解並精確試算這些稅費，不只是合規問題，更直接影響報價策略、毛利結構與整體營運風險。

整體來看，這則提醒的核心訊息在於：在台灣從事貿易或跨境採購，不能只看商品價格，必須把進口稅制當成經營成本的一部分來管理。一旦忽略海關抽稅邏輯，短期可能只是多付一些稅，長期卻可能影響企業競爭力，甚至引發稅務爭議，這正是許多新手貿易商最容易低估的關鍵風險。

This information serves as an important reminder for businesses operating in trade-related sectors in Taiwan, as well as those engaged in cross-border e-commerce or frequent overseas purchases, to remain highly vigilant regarding customs taxation rules. Taiwan’s import taxation system is comprehensive, with enforcement primarily focused on imported goods. Whether a company imports formally or individuals purchase from overseas, all transactions that meet certain criteria can be subject to taxation. Any oversight can result in additional costs, and in some cases, lead to back taxes or penalties.

Taiwanese customs duties are not a single tax but a combination of several overlapping charges. The most basic is the import tariff, which varies depending on the product classification. Some items are subject to a commodity tax, while tobacco and alcohol incur a specific excise tax. Additionally, nearly all imported goods are subject to a 5% value-added tax (VAT), calculated not merely on the product price but on the total of the dutiable value plus all applicable import taxes. Businesses should also account for the Trade Promotion Service Fee, which is 0.04% of the dutiable value. Although small in percentage, it can accumulate significantly with large import volumes.

The so-called dutiable value includes not only the product price but also international shipping and insurance fees. This means that businesses cannot calculate taxes based solely on the listed product price; for high-value shipments or small but expensive items, taxes can be substantially higher than expected.

For overseas purchases via mail or courier, Taiwan sets a widely known tax exemption threshold: individual packages with a dutiable value under NT$2,000 are exempt from tax, provided the total number of shipments does not exceed six per half-year period (January–June and July–December). Exceeding either the NT$2,000 limit or the six shipments per half-year triggers full taxation. While this system is convenient for individual consumers, it poses a risk for businesses engaging in frequent imports under a personal name. Without careful tracking, it is easy to exceed the limits unintentionally.

In practice, when taxes are applied, customs calculates the import tariff based on the product classification. Then, the dutiable value plus applicable tariffs and any commodity or excise taxes are summed, and 5% VAT is applied to that total. The final amount payable is the sum of all import taxes plus VAT. In simpler terms, any product exceeding NT$2,000 in value must account for tariffs and VAT, not just the purchase price, to correctly assess costs and avoid surprises.

Special attention should be given to tobacco, alcohol, and agricultural products, which are heavily regulated and often do not qualify for the low-value exemption. Even low-value items in these categories may be taxed or require additional documentation and inspection.

From an operational standpoint, businesses and individuals can check up-to-date tariff rates and product classifications via the official website of the Taiwan Customs Administration. When payment is required, customs will issue a tax notice, which can be collected by the postal service or paid directly at a customs office. For trade-oriented businesses, accurately understanding and calculating these taxes is not just a compliance issue—it directly affects pricing strategy, gross margins, and overall operational risk.

In summary, the key message is that operating a trade business or engaging in cross-border procurement in Taiwan requires treating customs taxation as part of business costs. Failing to understand and account for the import taxation system may result in short-term extra tax payments, but over time, it can erode competitiveness and even lead to tax disputes—a critical risk that many novice traders often underestimate.