Maximum Coverage = Maximum Declared Value for Carriage for the Priority™ Worldwide service.

All mail should show Taiwan as the last part of the address.

Import Restrictions

An import permit is required for many goods including all commercial items. Before posting any item, senders should confirm that the addressee has all necessary permits.

Exemptions

Items admitted without a permit:

• articles for personal use
• gift parcels not exceeding $25US value
• samples of merchandise of no commercial value.

The importation of certain types of merchandise may be prohibited or restricted to protect the economy and security of Taiwan, to safeguard consumer health, well being to preserve domestic plant and animal life. Some commodities are also subject to a restraint under bilateral trade agreements and arrangements. Many prohibit or restricted imports are subject, in addition to Customs requirements, to the laws and regulations administered by other Taiwanese government agencies of which the Taiwanese Directorate General of Customs is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry; restrict routing, storage, or use; require treatment, labeling or processing as a condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Taiwanese importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. And (2) the necessary arrangements have been made by the importer for entry of the merchandise into Taiwan. It is impractical to list all prohibited or restricted articles specifically in this country profile; however, the regulatory agencies are listed below. Importers into Taiwan should consult with the Taiwanese agencies governing the commodity for detailed information and guidance.

Agricultural Commodities (Animal, and Plant products or commodities for Human Consumption) - The Agriculture Department, (COA) Council of Agriculture, www.coa.gov.tw

Alcoholic Beverages - National Treasury Agency, www.nta.gov.tw/en/business/index-in5.asp

All items of Chinese origin - The Directorate General of Customs (DGOC), www.pwccustoms.com/home/eng/wms_tw.html

Arms, Ammunitions - National Police Administration (NPA), www.npa.gov.tw

Chemicals that are hazardous to the environment - The Environmental Protection Administration (EPA), http://www.epa.gov.tw/main/index.asp

Foods, Drugs, Cosmetics and Medical Devices - Department of Health (DOH), www.doh.gov.tw

Gold, Silver, Currency, - The Ministry of Economic Affairs (MOEA), www.moea.gov.tw

High Technology Products - Bureau of Foreign Trade (BOFT), www.trade.gov.tw

Motor Vehicles and Boats - Central Trust of China, http://www.moeaec.gov.tw/

Herbicides, Toxic and Hazardous Materials - The Agriculture Department, Council of Agriculture (COA), www.coa.gov.tw

and The Environmental Protection Administration (EPA).

Pharmaceuticals (including for animal use) - Department of Health (DOH), www.doh.gov.tw

Pornographic and Seditious Material - The Government Information Office (GIO) www.gio.gov.tw

Tobacco - Department of National Treasury, Ministry of Finance, http://www.nta.gov.tw/en/about/index-Dierctor.asp

Trademark, Trade Names and Copyrights - The Intellectual Property Office, http://www.tipo.gov.tw/eng/

Wildlife and Pets - Council of Agriculture (COA), www.coa.gov.tw

Gifts

Acceptable; duties/taxes will be assessed. Gift shipment of alcohol is prohibited. Cosmetic gifts containing poisonous or potent medicines require an approval letter from the Department of Health.

Import Permit - is required for cigarettes over 1,000 sticks, cigars over 125 sticks and cut tobacco over 5 pounds or liquor over 5 litres.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• antiques
• asparagus
• animal products
• beverages, non-alcoholic
• camphor
• coin collectors items
• cosmetics
• drugs
• firearms
• foods in capsule or tablet form
• gambling items
• jewelry
• lottery tickets and advertising
• mainland china goods
• medical devices
• molasses
• narcotics
• ornamentals, made of glass or mother-of-pearl
• radioactive materials
• radio apparatus
• seeds
• saccharine and similar substances
• sugar
• tea, concentrates, essences and extracts of

tobacco and tobacco products

• videotapes
• wines.

Regulations Governing Permission Of Trade Between Taiwan and Mainland China

Unless otherwise provided in the regulations, trade activities between Taiwan and Mainland China must be transshipped through a third country. Goods/articles originating from Mainland Area (China), are prohibited from import into Taiwan except the following items:

• items as designated and listed by the relevant authorities may be imported on a general basis.
• antiques, cultural works relating to religions, tribal art-works, works of folk art, works of art, materials for cultural assets maintenance, and commodities for cultural or educational activities in small quantity.
• sample products exclusively for use in research and development.
• items listed as permissible for import pursuant to the Regulations Governing Permission for Importation of Industrial Technology of Mainland Area.
• animals for use by schools, research institutes and zoos.
• raw materials, parts and components imported by the Duty-Bonded Factories for export processing.
• raw materials parts and components imported by the Export Processing Zone.
• chinese medicine for medical treatment.
• publications, motion pictures, video programs and broadcasting and television programs permitted by the Government Information Office.
• articles carried in by incoming passengers not exceeding the amount approved by Customs.
• articles carried in by crewmembers of vessels or aircrafts in compliance with the relevant requirements.
• harvested ery products as compensation for settlement on ery disputes at sea between Taiwan and Mainland China.

Taiwan Import Prohibitions

The following contraband shall be prohibited from importation except as otherwise specifically provided for in other laws and regulations, as per Chapter IV, Article 45 of the Republic of China on Taiwan Customs Law:

1. counterfeit plates or dies for printing or casting counterfeit currencies;

2. publications and other articles propagating Communism;

3. articles infringing the rights of patents, of design, of trademarks, and the copyrights of other persons;

4. other contraband as specified in other laws.

Priority^TM Worldwide service Prohibited Articles

In addition to items noted in the service guide the following articles are currently prohibited for export to Taiwan via Priority^TM Worldwide service:

• all goods defined as Dangerous Goods by the International Air Transportation Association (IATA)
• ammunition
• communistic Material
• illicit Drugs and Prescriptions
• seeds (poppy/coco/marijuana)
• soil
• viagra.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Documents required for shipments to/from Taiwan include the commercial invoice, bill of lading or airway bill, packing list, and certificate of origin. In case the agricultural products, plants, and animals are to be imported to Taiwan, foreigners are expected to display certificates of inspection or quarantine issued in the country of origin. Such products are subject to inspection and quarantine on the importation into Taiwan. The commercial invoice must show the F.O.B., C&F, or C.I.F. value; insurance; freight. Other than the information generally included in a standard bill of lading, all case numbers and shipping marks on packages must be shown. Customs in Taiwan does not allow the case numbers or group of marks on a shipment of mixed commodities.

Wood packaging material must be treated prior to export (by the Methyl bromide fumigation or Heat Treatment method) in accordance with the International Standards for Phytosanitary Measures No. 15 (ISPM 15) under the supervision of the plant quarantine authority of the exporting country.

Priority^TM Worldwide service invoice requirements for Taiwan

For Taiwan, where a formal sales invoice exists, a copy of the original company invoice is required for customs clearance. Failure to provide a copy of the original invoice may cause clearance delays.