Duty-paid price × Trade promotion service rate (0.04%) (17.5%)
Example
Assuming that the FOB price of a foreign exchange vehicle is USD 30,000, the freight is USD 1,000, and the insurance is USD 500, the tariff for the vehicle is calculated as follows:
Therefore, the total tariff for the car is USD 16,518.85, which is approximately NT$500,000.
Tariff reduction regulations
To encourage energy conservation and carbon reduction, the Taiwan government provides tariff reductions for imported vehicles that meet certain standards, as shown in the following table:
Model
Exhaust volume
Energy efficiency
Tariff Reduction
Small private passenger car
1,500cc or less
Level 1
50%
Small private passenger car
1,500cc to 2,000cc
Level 1
30%
Small private passenger car
2,000cc and above
Level 1
20%
Precautions
The above tariff calculation method is for reference only, and the actual tariff may vary depending on the actual condition of the vehicle.