[igorsk]

From Fedex:

Import Duties
The duties payable on imported goods are essentially defined on an ad valorem, specific, or selective basis, depending on the items involved. Interested parties should call the Department of Customs Administration of the Ministry of Finance directly for details. If, for some reason, accurate values cannot be determined, the wholesale domestic market value at the port of importation is used instead. The government has done much to bring tariffs into line with the standards set by the Organization for Economic Cooperation and Development. The Customs Import Tariffs of the Republic of China have been amended many times since 1985, resulting in tariff cuts of nearly 70%. The ceiling rate has been lowered from the 75% that prevailed in 1985 to 30%. At present the average nominal tariff rate is 8.25 % and the average effective rate is 3.25%. Further reductions on numerous agricultural, consumer, and industrial products are expected in connection with the ROC's application for admittance to WTO.
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Excise Duties
Other Import-related Fees A commodity tax must be paid if an imported product falls into one of twenty-one commodity categories. This tax ranges from 1% to 30% ad valorem, 2% to 50% ad valorem for countries with no reciprocal. A tobacco and; alcohol tax is imposed on liquor and tobacco. In addition to this, a health welfare surcharge is also imposed on tobacco and manufactured tobacco substitutes. Imports are also subject to a Trade Promotion Fee of no more than 0.04% of the CIF value. ALL items are subject to a 5% Value Added Tax (VAT). A Harbor Construction Fee is levied on all goods arriving by ocean carrier per each shipment.

Additional Duties
Additional Tariff Information There are no import duties on advertising materials or on samples of no commercial value, or on those with a customs value of under NT$3,000. Postal parcels gifts and personal items contained no controlled/restricted commodities are also duty free if their value does not exceed NT$3,000. Goods, including professional equipment and commercial samples, from countries that have carnet agreements with ROC are also duty-free if those goods are to be shipped back out of Taiwan after display, exhibit, use, etc.