About 99% of the wood used in manufacturing in Taiwan is imported, so there is a great dependence on imported materials. Considering issues of future environmental sustainability and prevention of illegal logging, it is necessary to fully understand sources of wood imports and procurement strategies of importing industries in order to enhance their competitiveness. In this study, a questionnaire survey of domestic wood-based manufacturing and trading firms was conducted. The 376 valid returned questionnaires showed that Taiwanese wood-based manufacturing and trading firms are mostly small-scale, and production is the primary function of these firms. Of the responding firms, 58.2% reported that 100% of their sources of raw wood materials for sale or manufacturing were imported over the past 3 yr. As to essential considerations in selecting sources of wood raw materials by firms, 4 factor dimensions were chosen from 23 questions by a factor analysis: “supplier experience,” “competitiveness,” “import considerations,” and “environmental friendliness”. Based on a single-factor analysis of variance and Duncan’s new multiple-range posthoc test, these 4 dimensions were significantly more important for importers and agents of foreign companies than for manufacturers and combined manufacturer-importers/manufacturer-agents. As to the reasons for importing foreign wood raw materials, 4 factor dimensions, including “meeting demands,” “domestic harvest restrictions,” “quality,” and “domestic supply,” were selected from 14 questions by a factor analysis. Responding firms had significantly different reasons for importing foreign wood raw materials, and “meeting demands” and “quality” were significantly more important for importers and agents of foreign firms than for manufacturers or combined manufacturer- importers/manufacturer-agents. In addition, for firms that were 100% reliant on imported raw materials, “meeting demands” and “quality” were significantly more important factors than for firms which partly used domestic timber.