Imported equipment from abroad, to pay what tax

Import tax goods in the import process by the Customs and Excise Department to collect (including on behalf of the tax) are: customs duties, product taxes, value-added tax, industrial and commercial unified tax and local surtaxes, salt tax, import adjustment tax, trade adjustment tax on Taiwan, vehicle purchase surcharge, and so on.

Customs duty

is a basic tax levied by the Customs at the import stage of goods.

The formula for calculating tariffs is: Import Tariff = Duty Paid Price (CIF price of the contract) x Tariff Rate

Product Tax, Value Added Tax (VAT), Industrial and Commercial Harmonized Tax (ICAT), and Local Surcharges (LST): are all taxes levied by the Customs at the import stage of the goods.

Product tax, value-added tax and industrial and commercial unified tax 3 kinds of tax calculation method:

Duty-paid price = (cif + tariff) / (1 - tax rate)

Taxable amount = duty-paid price × tax rate

Import regulation tax:

It is the tax on the national restriction of imported goods or other reasons. The formula is: import adjustment tax = CIF price × import adjustment tax rate

Vehicle purchase surcharge:

Imported buses, minibuses, general-purpose goods vehicles, cross-country vehicles, passenger and cargo vehicles, motorcycles, tractor trailers, semi-trailer trucks, and other transport vehicles, by the Customs and Excise Department on behalf of the purchase of vehicle surcharges, the rate is 15%. The formula is: billing combination price = CIF + customs duty + VAT Vehicle purchase surcharge = billing combination price × 15%