{"id":2745,"date":"2025-12-29T16:37:33","date_gmt":"2025-12-29T08:37:33","guid":{"rendered":"https:\/\/polaroisin.com.tw\/taiwan-vs-china%ef%bd%9c-comparison-of-import-tax-structure-and-key-market-layout-of-cosmetics-exports-to-southeast-asia\/"},"modified":"2026-02-06T12:26:20","modified_gmt":"2026-02-06T04:26:20","slug":"taiwan-vs-china%ef%bd%9c-comparison-of-import-tax-structure-and-key-market-layout-of-cosmetics-exports-to-southeast-asia","status":"publish","type":"post","link":"https:\/\/polaroisin.com.tw\/en\/taiwan-vs-china%ef%bd%9c-comparison-of-import-tax-structure-and-key-market-layout-of-cosmetics-exports-to-southeast-asia\/","title":{"rendered":"Taiwan vs. China\uff5c Comparison of Import Tax Structure and Key Market Layout of Cosmetics Exports to Southeast Asia"},"content":{"rendered":"\n

As Southeast Asia becomes one of the world’s fastest-growing beauty and skincare markets, “tax structure” has become a crucial factor influencing pricing competitiveness, gross profit margin, and market strategy when brands expand across borders.<\/strong><\/p>\n\n\n\n

In 2006, Polaroisin established a cosmetics factory in Shanghai. Enable the brands to have favorable tariff prices <\/strong>as exporting to Southeast Asian countries<\/strong>.<\/p>\n\n\n\n

I. Composition of Taxes on Imported Cosmetics<\/strong><\/p>\n\n\n\n

Import taxes in most Southeast Asian countries consist of the following two main parts:<\/p>\n\n\n\n

    \n
  1. Import Duty<\/strong>\n
      \n
    • Determined by product HS Code and “Country of Origin”<\/li>\n\n\n\n
    • Whether or not a free trade agreement (FTA\/RCEP\/ACFTA) applies significant impact.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Goods and Services Tax (VAT \/ GST \/ Sales Tax)<\/strong>\n
        \n
      • Almost all Southeast Asian countries levy taxes.<\/li>\n\n\n\n
      • The tax base is typically:
        CIF price + customs duty + other import-related costs.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n
        \n\n\n\n

        II. Tax Structure of Taiwan’s Cosmetics Exports to Southeast Asia<\/strong><\/p>\n\n\n\n

        1. Tariffs: Primarily based on MFN (Most Favored Nation) rates.<\/strong><\/p>\n\n\n\n

        Taiwan has not yet joined the RCEP, nor has it signed FTAs with most Southeast Asian countries <\/strong>; therefore:<\/p>\n\n\n\n

          \n
        • Cosmetics manufactured in Taiwan are exported to:\n
            \n
          • Vietnam<\/strong><\/li>\n\n\n\n
          • Thailand<\/strong><\/li>\n\n\n\n
          • Indonesia<\/strong><\/li>\n\n\n\n
          • Malaysia<\/strong><\/li>\n\n\n\n
          • the Philippines<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            MFN tariff rates <\/strong>are generally applied (which may vary slightly depending on the tariff codes of each country).<\/p>\n\n\n\n

            \u2192 Tariffs on Taiwanese exports to Southeast Asia are generally higher than those on mainland Chinese exports to Southeast Asia.<\/p>\n\n\n\n

            \n\n\n\n

            2. Consumption tax: levied as a fixed rate in each country.<\/strong><\/p>\n\n\n\n

            Even exports from Taiwan are still subject to consumption tax in the destination country, for example:<\/p>\n\n\n\n

              \n
            • Vietnam: VAT<\/li>\n\n\n\n
            • Thailand: VAT<\/li>\n\n\n\n
            • Indonesia: VAT<\/li>\n\n\n\n
            • Singapore: GST<\/li>\n\n\n\n
            • Malaysia: Sales Tax<\/li>\n<\/ul>\n\n\n\n
              \n\n\n\n

              III. Tax Structure Characteristics of Cosmetics Exports from Mainland China to Southeast Asia<\/strong><\/p>\n\n\n\n

              Tariffs: ACFTA\/RCEP preferences may apply.<\/strong><\/p>\n\n\n\n

              exports from mainland China to Southeast Asia lies in “country of origin preferences” <\/strong>:<\/p>\n\n\n\n

                \n
              • China is:\n
                  \n
                • Members of the China-ASEAN Free Trade Agreement (ACFTA)<\/li>\n\n\n\n
                • Regional Comprehensive Economic Partnership (RCEP) member countries<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                  Advantages<\/strong><\/p>\n\n\n\n

                    \n
                  • Tariff costs are significantly lower<\/li>\n\n\n\n
                  • It is attractive to price-oriented brands with large market volume.<\/li>\n<\/ul>\n\n\n\n
                    \n\n\n\n

                    IV. Taiwan vs. China’s Exports to Southeast Asia: A Comparison of Taxes<\/strong><\/p>\n\n\n\n

                    project<\/strong><\/td>Taiwan exports to Southeast Asia<\/strong><\/td>China’s exports to Southeast Asia<\/strong><\/td><\/tr>
                    tariff<\/strong><\/td>MFN tax rate<\/td>ACFTA \/ RCEP (tariff preferences) are applicable.<\/td><\/tr>
                    consumption tax<\/strong><\/td>Must pay<\/td>Must pay<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

                    As Southeast Asia becomes one of the world’s fastest-growing beauty and skincare markets, “tax structure” has become a crucial factor influencing pricing competitiveness, gross profit margin, and market strategy when brands expand across borders.<\/p>\n","protected":false},"author":2,"featured_media":2744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[96],"tags":[],"class_list":["post-2745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-regulation-detail-industry-regulation"],"acf":[],"_links":{"self":[{"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/posts\/2745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/comments?post=2745"}],"version-history":[{"count":2,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/posts\/2745\/revisions"}],"predecessor-version":[{"id":2748,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/posts\/2745\/revisions\/2748"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/media\/2744"}],"wp:attachment":[{"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/media?parent=2745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/categories?post=2745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/polaroisin.com.tw\/en\/wp-json\/wp\/v2\/tags?post=2745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}