Updated July 2026: This guide has been revised to reflect Taiwan’s current import rules — including the removal of the residual Fukushima-area radiation controls on 21 November 2025, the Japan–Taiwan organic equivalence that has let JAS-certified tea be sold as “organic” (有機) since 1 February 2020, the standard 5% business tax (VAT) charged on imports, and the ad valorem MFN tariff that still applies to tea because there is no Taiwan–Japan trade agreement.

Taiwan is known as a paradise for tea lovers. The country has a huge tea market where only good quality tea can survive. The people of Taiwan have a sense of differentiating good tea from the bad one because of a good amount of experience. So, if you’re looking forward to opening up your own business in this tea market, make sure you have the highest quality tea that will drop everyone’s jaws. In that case, you can also consider organic Japanese tea as an option because it will give tough competition to all those tea kings that rule Taiwan as of now.

How can Japanese tea give tough competition to the Taiwan tea market?

As you already know, the Taiwanese tea market is booming, and only high-quality tea products will be able to hold their ground. Japanese tea is an excellent quality tea that has made its mark in the world because of its taste and flavor. Many teas lose their flavor, beauty, and taste after some time, but Japanese tea is the opposite of all of them. The main reason behind this profound success is its manufacturing process. The tea leaves are put through an oxidation process which helps them to retain their flavor and color. In this way, the tea leaves not only maintain their beauty but their taste as well.

About 72.3% of the Japanese people drink Japanese tea on a daily basis, while about 90% of the people drink Japanese tea once or twice a week. That is why Japanese tea is considered one of the most consumed beverages in the entire world. Seeing this massive success of Japanese tea, there’s no doubt that it’s going to be on a high roll in the Taiwanese tea market.

How to import organic Japanese tea to Taiwan?

Whenever you want to import something to Taiwan, you’ll have to follow a particular procedure. First, the business must be a Taiwan-registered company that holds an 8-digit Unified Business Number, and it has to be registered as an importer/exporter with the International Trade Administration (ITA, formerly the Bureau of Foreign Trade) under the Ministry of Economic Affairs. Once that is in place, it can act as the importer of record and file for the import permit. This registration will enable you to import organic Japanese tea to Taiwan. Since organic Japanese tea is a food product, the importer also has to hold a food-business registration with the Taiwan Food and Drug Administration (TFDA), and every shipment must be declared online and clear TFDA border inspection. Ordinary prepackaged tea is not one of the designated categories that need pre-market product registration, so you do not register each tea product in advance the way high-risk or health-food items must. Only a locally registered Taiwan entity can act as the importer of record. For health foods (健康食品), which are a separate regulated category and not the same as ordinary tea, that registration process is far longer and can run to roughly 16 to 22 months.

In the case of food products, it is important that the importer must apply for the food inspection because only then will the importer be able to distribute or sell those products in the Taiwanese market. The importer will also have to provide all the relevant information (please see in the FAQ section) to the inspection authorities to inspect the contents of imported products thoroughly. Once your products get approved by the regulatory authorities, your imports can enter the premises of the country.

Custom or Import Duty Tax in Taiwan

The custom or import duty tax is applicable on the entire cost of your imported items, shipment costs, and insurance costs. The below-mentioned table will provide you with an overview of the import tax on tea in Taiwan.

Business Number Registration

A business number is a unique number that is given to each company in Taiwan. This business number is considered proof that a certain business is a legal entity and is legitimately working under the Taiwanese government. A business number will also help you in importing or exporting goods. However, when it comes to business number registration, there are certain things that you’ll need to keep in mind.

The first and foremost thing that you’ll need to do is to select the name of your company. Make sure that the name you choose is in the Chinese language as the official language of Taiwan is Chinese. Also, you can’t select the name that is already taken by another company.

The next thing you need to focus on is the structure of your company. In Taiwan, you can choose among:

• Company Limited by Shares or Public Limited Company
• Limited Liability Company
• Branch Office
• Representative Office

Each one of these business types is capable of doing a variety of activities. However, if you just want to sell products in the country, it is better if you go with making your company a Branch Office. It will help you to avoid that unnecessary expense of paying 21% withholding tax on profits.

FAQs

What relevant information do you need to provide to the inspection authorities of Taiwan?

Apart from the food inspection certificate, the importer will have to provide:

• Commercial invoice
• Bill of Lading
• Airway Bill
• Packing List
• Certificate of Origin

How can you calculate the import tax on organic Japanese tea in Taiwan?

If you want to calculate the import tax on organic Japanese tea, you need to know its HS commodity code. Green tea sits under HS heading 0902, which Taiwan expands into a longer 11-digit CCC code for the exact product. Look up that full code in Taiwan Customs’ official tariff database so you apply the correct rate.

Now, imagine you import organic Japanese tea in bulk. Say, the cost of goods comes out to be TWD 15,000 with the insurance costs of TWD 7,000, so the customs value works out to TWD 22,000. Tea carries a genuine protective tariff in Taiwan, and there is no Taiwan–Japan trade agreement to lower it, so Japanese tea pays the standard MFN rate. As of 2026 that rate is reported at around 17% for green tea, with semi-fermented and oolong teas higher, near 25%. It is charged ad valorem, meaning on the value rather than as a fixed amount per kilogram, so on this example the duty is roughly 0.17 x 22,000 = TWD 3,740. Confirm the exact figure for your product’s 11-digit CCC code in Taiwan Customs’ tariff database before you rely on it, because these trade-source rates can differ from the official schedule. Do not confuse this with Taiwan’s economy-wide average tariff of about 6.5% across all goods; tea sits well above that average, so you apply the tea rate. A small trade-promotion service fee, charged at a fraction of a percent of the customs value, adds only a few Taiwan dollars more. On top of the duty you also pay 5% business tax (VAT), calculated on the duty-paid value, which is the customs value plus the duty. Here that is 0.05 x (22,000 + 3,740) = TWD 1,287. Putting the main charges together, the landed cost comes to about 22,000 + 3,740 + 1,287 = TWD 27,027, and that is roughly what you’ll pay before the goods clear.

What are the requirements to register a company in Taiwan?

There are six main requirements to register a company in Taiwan. These are:

• Shareholder
• Director
• Investor agent
• Minimum paid-in capital
• Local office registered address
• Articles of incorporation

First of all, according to the Taiwan Company Act, there should be at least one shareholder who can either be a national individual or a corporate entity. Moreover, according to the same Act, there should be at least one director of the company. If a company has more than one director, only one can be named as a chairman. There’s no restriction on the director to be a resident of the country.

Talking about the investor agent, this agent will act as the legitimate attorney and will speak on behalf of the company with respect to its formation and registration. The investor agent must know all about the Taiwan Companies Act, and they must be a resident of Taiwan. The fourth requirement is that you must provide a local office registered address. You will need to present the office lease to the authorities during the process of application.

Next, you have to provide the minimum paid-in capital, and this capital must be presented in cash forms. However, there is no minimum capital requirement. Still, you should be able to provide an amount that will be sufficient enough to support your company for the first four to six months after it’s been incorporated. This amount needs to be verified by the CPA and deposited in the bank account before the incorporation. The last thing that you’ll need to provide is incorporation articles which are also one of the important things for a startup.

Once you’ve submitted all the required information and documents, they will be sent to the Taiwanese government. After approval, you will get your business registration number along with a tax number.

Do I need a radiation certificate to import Japanese tea to Taiwan?

No longer. Taiwan lifted its 11-year ban on food from Fukushima, Ibaraki, Tochigi, Gunma, and Chiba on 21 February 2022, which reopened the border to tea from those areas. The extra controls that stayed in place afterwards — a paired radiation test report and certificate of origin, plus batch-by-batch testing for those five prefectures — were removed on 21 November 2025. As of 2026, tea from Shizuoka and every other Japanese prefecture clears under routine risk-based inspection, and a radiation certificate is no longer required at the border. Taiwan can still run market surveillance sampling from time to time.

Can JAS-certified Japanese tea be sold as “organic” in Taiwan?

Yes. Taiwan and Japan recognise each other’s organic standards under an equivalence arrangement that took effect on 1 February 2020, built on Taiwan’s Organic Agriculture Promotion Act (in force since 30 May 2019). Tea that carries valid JAS organic certification (有機JAS) can be labelled and sold as organic (有機) in Taiwan without local re-certification, as long as it ships with the required JAS organic transaction certificate and follows Taiwan’s organic-labelling rules. The Agriculture and Food Agency, under the Ministry of Agriculture, oversees this. The same arrangement was widened to organic alcoholic drinks on 1 January 2024, so it is active and still expanding.

What does the Taiwan retail label have to show?

Every imported tea must carry a Traditional-Chinese label before it goes on sale. It has to show the product name, the ingredients or contents, the net weight, the country of origin, the name, address and phone number of the local importer together with the importer’s TFDA food-business registration number, the manufacturer’s name and address, and the manufacturing and best-before dates. The Chinese characters must be at least 2 mm (about 0.08 in) tall, and the country of origin at least 6 mm (about 0.24 in). You can apply the Chinese label in an approved bonded warehouse before the goods clear customs. Any “organic” (有機) claim has to be backed by the Japan–Taiwan equivalence paperwork.

Conclusion

Taiwan, also known as the hub of tea lovers, has numerous successful tea houses. Thus, if you want to make your mark in such a competitive market, you’ll need something solid and the highest of qualities. Organic Japanese tea may be the thing that you’re looking for. The richness of its flavor, the freshness of its beauty, and the mesmerizing taste will leave everyone enchanted. Therefore, you need to start importing organic Japanese tea to Taiwan, but make sure you know all its import regulations and requirements.