Taiwan currently produces and consumes about 15 major types of mushrooms, including button mushrooms, straw mushrooms, shiitake, wood ear, enoki, oyster mushrooms, Brazil mushrooms, white beech, king oyster, pink oyster, snow fungus, white jelly mushroom, coral mushroom, monkey head mushroom, and willow mushroom.
Among these, shiitake mushrooms remain the most consumed variety, creating steady annual demand for dried shiitake imports.
1. Product Classification
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According to Taiwan’s customs classification, dried shiitake mushrooms are categorized under the following HS codes:
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HS 07123400009 – Shiitake (Lentinus edodes), dried
2. Import Policy
Dried shiitake mushrooms are subject to import tariff quotas under Taiwan’s trade regulations.
Each year, Taiwan allows the import of 288 metric tons of dried shiitake mushrooms under the tariff quota system.
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In-quota tariff: 25% or NT$110/kg (whichever is higher)
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Out-of-quota tariff (WTO members): NT$369/kg
Quota allocation is determined through annual quota auctions managed by Taiwan’s Ministry of Finance (MOF).
Dried shiitake is also classified as a sensitive agricultural product and falls under Taiwan’s Special Safeguard Mechanism (SSG).
Under SSG, the MOF may impose additional safeguard duties if import volumes surge or if import prices fall more than 10% below the fixed minimum reference price.
3. Import Documentation Requirements
When exporting dried shiitake mushrooms to Taiwan, exporters must provide:
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A Certificate of Origin and a Phytosanitary Certificate issued by the competent authority of the exporting country (Management Code 465).
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Products originating from China are strictly prohibited from entering Taiwan (Management Code MWO).
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All imported dried shiitake mushrooms are subject to food inspection upon entry (Management Code F01).
4. Market Scale and Trade Overview
According to statistics from Taiwan’s Bureau of Foreign Trade, in 2024, Taiwan imported dried shiitake mushrooms exclusively from Vietnam and Japan, with a total import value of USD 5.37 million.
Among these suppliers, Vietnam was the largest and dominant source, accounting for the majority share in both volume and value of dried shiitake imports to Taiwan.
5. Import Quota Holders
A full list of Taiwanese importers authorized to receive quota allocations for 2025 is available through the Taiwan Ministry of Finance for interested readers and exporters seeking partnership opportunities.