Importing Toys, games and sports requisites; parts and accessories thereof from Taiwan into Australia (2026)

No FTA exists between Australia and Taiwan, so all Chapter 95 toy and sports goods attract MFN tariff rates; the most critical compliance obligation for this combination is confirming RCM mark authorisation for any electric or battery-powered items before shipment, as ABF will detain uncertified goods at the border regardless of correct origin documentation.

No FTA — MFN rates applyHS Chapter 95

Compliance requirements

⚠Verify ACMA RCM mark authorisation for all electric ride-on toys and battery-powered scooters prior to shipping from Taiwan.
⚠Confirm AS/NZS 8124 test reports from a recognised laboratory for any toys marketed to children under 36 months.
⚠Check ABF import declaration for MFN duty rate applicable to each tariff line — no preferential rate or certificate of origin is available for Taiwanese goods.
⚠Toys intended for children under 36 months must comply with mandatory Australian standard AS/NZS 8124 (Safety of Toys) — ABF can refer non-compliant goods to the ACCC for seizure or recall
⚠Electric ride-on toys and battery-powered scooters must carry ACMA RCM mark before import; suppliers must hold a valid Regulatory Compliance Mark authorisation or the goods will be detained at the border
⚠Goods stuffed with natural fibres (e.g. kapok, feathers, straw) or items with wooden components (e.g. wooden toys, cricket bats) are subject to DAFF biosecurity inspection and may require treatment or fumigation — factor this into lead times especially for FCL shipments
⚠Inflatable pool toys and flotation devices marketed with safety claims may attract scrutiny from the ACCC under Australian Consumer Law product safety provisions; 'learn to swim' or 'life-saving' claims on packaging can trigger mandatory recall obligations
⚠Anti-dumping measures have historically applied to certain imported goods in adjacent categories — check the ABF Anti-Dumping Commission register for any active measures on plastic or foam recreational products originating from China before lodging your import declaration
⚠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 unit-level description, HS code, country of origin, and age-grading information
bill of lading or airway bill
packing list with carton markings matching outer packaging labels
AS/NZS 8124 third-party test report from a NATA-accredited or internationally recognised laboratory (mandatory for children's toys)
RCM Declaration of Conformity and supplier authority letter (for any electrically powered toys or game consoles)

Import tip

Request that your supplier print the age-grading, choking hazard warnings, and AS/NZS 8124 test report reference number directly on the outer cartons before shipment — ABF officers and ACCC compliance teams treat missing or inconsistent labelling as a red flag that can trigger a full examination, blowing out clearance times during peak season.

Calculate the total landed cost for Chapter 95 goods from Taiwan — duty, GST, IPC, and biosecurity included.

Calculate Landed Cost Find HS Code with AI

Other product categories imported from Taiwan

Ch.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch.85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Ch.87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Ch.39Plastics and articles thereof Ch.73Articles of iron or steel Ch.90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof