Importing From Taiwan to the US: Origin, Duties, Export Checks

Table of Content

A Taiwan address on the supplier's invoice does not settle every question. Importing from Taiwan to the US involves Taiwan export rules, a "Made in Taiwan" origin claim that both governments check, and US filings and duties on arrival. This page puts the Taiwan to US route on one screen, then walks through it step by step.

Taiwan to US Route at a Glance

ItemWhat to plan for
Taiwan export sideThe Taiwan exporter files the export declaration with Taiwan Customs. Taiwan-origin goods bound for the US need a Declaration of Origin for Goods Exported to the U.S.
Origin claimGoods count as Taiwan origin only if made in Taiwan or substantially transformed there. False Taiwan origin labeling is fined in Taiwan
Taiwan export controlsStrategic high-tech commodities need an export permit from Taiwan's International Trade Administration
Who answers to US CustomsThe importer of record, directly or through a licensed customs broker
Ocean filing before departureImporter Security Filing (ISF): core data due no later than 24 hours before the cargo is loaded at the Taiwan port (19 CFR 149.2)
Entry after arrivalEntry filed within 15 calendar days after arrival (19 CFR 142.2); if the entry summary is not filed at entry, it is due within 10 working days (19 CFR 142.12)
Duties to checkThe HTS rate, any additional tariffs on Taiwan-origin goods in force on the entry date, Section 232 duties on covered products, and antidumping or countervailing duties where an order covers the product
Not taken on by usFDA-regulated categories

Sources: eCFR Title 19, Parts 142 and 149; Taiwan Customs Administration (Kaohsiung and Taichung Customs); Taiwan Foreign Trade Act. Checked October 27, 2026.

Importing From Taiwan to the US: Common Questions

What US tariffs apply to goods from Taiwan?

Start with the regular HTS rate. Additional tariffs on Taiwan-origin goods have changed several times since 2025, and some products, such as steel and aluminum, fall under Section 232 actions. Check the current HTS, including Chapter 99, for the entry date before you price an order.

Does a product assembled in Taiwan count as Taiwan origin?

Only if the work in Taiwan substantially transforms it. Simple steps such as repacking, relabeling or light assembly of imported parts usually do not. Taiwan Customs has fined exporters who declared imported components as Taiwan-made goods for the US.

What paperwork does the Taiwan exporter need for a US shipment?

The exporter files a Taiwan export declaration. For Taiwan-origin goods going to the US, it also provides a Declaration of Origin for Goods Exported to the U.S. The commercial invoice, packing list and bill of lading then follow the cargo to the US side.

Do I need an ISF for shipments from Taiwan?

Yes, for ocean cargo. The ISF importer, usually the US buyer or its agent, sends the core data no later than 24 hours before the cargo is loaded at the Taiwan port.

Are some products restricted from export out of Taiwan?

Yes. Strategic high-tech commodities, such as certain semiconductor equipment and dual-use items, need an export permit from Taiwan's International Trade Administration before they leave Taiwan.

Can you source FDA-regulated products from Taiwan?

We don't take on FDA-regulated categories, because we can't judge whether a factory meets the standards US inspectors apply.

Step 1: Confirm Where the Product Is Really Made

Many Taiwan suppliers make products in Taiwan. Others assemble parts made elsewhere, or trade goods made in other countries. Ask which it is before you rely on "Made in Taiwan" for duty or marketing.

Step 2: Price the Duty on the Entry Date, Not the Order Date

US tariff actions on Taiwan-origin goods have moved more than once since 2025. The rate that applies is the one in force when the goods are entered, so check the HTS and Chapter 99 close to shipment. If the product could fall under an antidumping or countervailing duty order, read the scope; see Antidumping Duty Scope: Why the HTS Code Isn't the Final Word.

Then add freight, fees and local charges to get the real number. The Real Landed Cost of a Shipment lists what sits behind freight. Short definitions of each term are in our import and sourcing glossary.

Step 3: Get the Taiwan Export Paperwork Right

On the Taiwan side, the exporter's declaration and origin statement have to match what is in the carton. If the goods are on Taiwan's strategic high-tech list, the export permit has to be in place before booking. Agree the Incoterm early, since it decides who handles Taiwan export clearance and who books the freight; see FOB vs CIF: Cost, Risk, and Title Under Incoterms 2020.

Step 4: Book Freight, File the ISF, Enter the Goods

Choose a full container or shared space based on volume; see Ocean Freight: FCL, LCL, and the Hidden Cost Traps. For ocean cargo, the ISF must reach CBP no later than 24 hours before loading in Taiwan; see ISF Filing and Bond Claims.

After arrival, the importer of record files entry and pays duties, usually through a customs broker and under a customs bond. See Continuous Bond vs. Single Entry Bond.

Step 5: Tie Payment to an Inspection

Pay the balance after the goods are checked against the approved sample and spec sheet, not on the supplier's word that they are ready. Confirm any change to bank details directly with the supplier before you pay; see Supplier Payment Fraud: Fake Sites, Map Pins, and Domains.

Where Orientwings International Fits

We have companies in both Taiwan and the US. On the goods we purchase in Taiwan, our Taiwan company files the Taiwan export declaration as exporter, and our US company, Orientwings International Corp, is the importer of record on the US side. Our work on this route includes International Procurement and Preliminary Supplier Assessment and Quality Control and Shipment Supervision. Tell us what you are importing from Taiwan, and we'll start with where it is made.

Tell us what you are importing