The 600 heroin bricks were discovered in 12 amplifier boxes in a container airlifted from Vietnam, the Criminal Investigation Bureau said.
Police said they had arrested eight people and were pursuing other suspects.
Bureau commissioner Lin Te-hua put the "wholesale" value of the haul at around USD 30.5 million, but said its street value in Taiwan could be ten times more.
Authorities in October seized 220 pounds of heroin smuggled in a cargo container in the southern city of Kaohsiung.
Under Taiwan's anti-drug laws, manufacturing, transporting and dealing in heroin is punishable by death.