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Importing Plastics and articles thereof from Taiwan into Australia (2026)

No Australia-Taiwan FTA exists, so all Chapter 39 plastics imports attract MFN tariff rates; the most critical compliance obligation is confirming product-specific Australian safety standards are met before shipment, as Taiwan is a high-volume plastics exporter and ACCC and DAFF scrutiny on Taiwanese plastic goods is active.

No FTA — MFN rates applyHS Chapter 39

Compliance requirements

  • Obtain a suppliers declaration confirming Taiwanese origin on the commercial invoice to satisfy customs entry requirements.
  • For food-contact or childrens plastic items, secure FSANZ migration test results or AS/NZS 8124 compliance evidence before lodging the entry.
  • Inspect hollow plastic products such as outdoor furniture for soil or organic matter in cavities to avoid DAFF biosecurity intervention on arrival.
  • Food-contact plastics (containers, wrapping film, cutlery) must comply with FSANZ standards — suppliers should provide a food-grade declaration or migration test results confirming compliance with FSANZ Food Standards Code Standard 1.4.3
  • Plastic items containing wood, soil, plant material or organic matter in cavities (e.g. outdoor furniture with hollow legs) trigger DAFF biosecurity inspection and may require treatment or re-export under the Biosecurity Act 2015
  • Children's plastic products (toys, feeding items) are subject to the ACCC's mandatory consumer product safety standards — importers must ensure compliance with AS/NZS 8124 and relevant ACCC product safety notices before customs clearance
  • Anti-dumping measures are actively applied to plastics from China and other countries — check the ABF Anti-Dumping Commission register before shipment, particularly for PVC products, polyethylene film and styrene polymers, as duty liabilities can be substantial and retrospective
  • Plastic packaging subject to the Australian Packaging Covenant (APCO) and state-based container deposit schemes may impose downstream obligations on brand owners and importers — not a customs hold-up but a compliance cost that surprises new importers
  • No FTA exists between Australia and Taiwan, so MFN (general) tariff rates apply to all goods; a commercial invoice or suppliers declaration confirming Taiwanese origin is sufficient for customs entry but no preferential certificate of origin is required or applicable
  • Anti-dumping and countervailing duty measures are in force on certain Taiwanese goods including steel reinforcing bar, hollow structural sections, and aluminium extrusions - importers must check the Anti-Dumping Commission notice register and pay any applicable dumping duty margin at time of entry
  • Electrical and electronic goods must comply with Australian Communications and Media Authority (ACMA) regulations under the Radiocommunications Act 1992 and Telecommunications Act 1997, including mandatory supplier declarations of conformity and RCM marking before goods can be sold in Australia
  • All goods of animal or plant origin, timber products, and machinery with soil or biological material risk are subject to strict Australian Border Force biosecurity inspection under the Biosecurity Act 2015, and importers should obtain import permits in advance for regulated goods to avoid costly delays or destruction orders

Key documents required

  • commercial invoice with full polymer type description (e.g. HDPE, PET, PP) and HS subheading declared by supplier
  • bill of lading or airway bill
  • packing list with net and gross weights per SKU
  • food-grade declaration or third-party migration test certificate for any food-contact plastic articles
  • ACCC supplier declaration or test report for children's plastic products subject to mandatory safety standards

Import tip

Declaring the specific polymer type and form (e.g. 'polypropylene, in primary forms, random copolymer' vs 'articles of polypropylene') in the commercial invoice prevents ABF tariff reclassification disputes — the boundary between Chapters 39 and 40, and between primary forms and finished articles, is a common audit trigger that delays clearance and generates amendment costs.

Calculate the total landed cost for Chapter 39 goods from Taiwan — duty, GST, IPC, and biosecurity included.

Other product categories imported from Taiwan