第１類 SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS 活動物；動物產品
類註： Section Notes.
本類所載各族類之動物，除另有註明者外尚包括同族 類之幼小動物。
Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
一、
1.-除另有註明者外，本稅則所稱「乾」產品，亦包括脫 水、蒸發或冷凍乾燥者。
Except where the context otherwise requires, throughout the Nomenclature any reference to “ dried ” products also covers products which have been dehydrated, evaporated or freeze-dried.
二、
2.-第１章 CHAPTER 1
LIVE ANIMALS 活動物
章註： Chapter Notes.
本章除下列者外，包括所有活動物： This Chapter covers all live animals except :
一、
1.-第0301、0306、0307或0308節之魚、甲殼類、軟體 類及其他水產無脊椎動物；
Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;
（甲） (a)
第3002節之微生物培養體及其他貨品；及 Cultures of micro-organisms and other products of heading 30.02; and
（乙） (b)
第9508節之動物。 Animals of heading 95.08.
（丙） (c)
增註： Additional Notes.
改良品種或生產用之動物，經行政院農業委員會證明 屬實者免稅。
Animals for improvement of variety or for breeding, if verified correct by the Council of Agriculture, Executive Yuan and endorsed by the Ministry of Finance, are to be passed duty-free on importation.
一、
1.-適用稅則第0105節免稅之配種用家禽家禽，以經行政 院農業委員會證明屬實者為限。
For poultry for breeding purposes and classified under heading 01.05, if verified correct by the Council of Agriculture, Executive Yuan, is to be passed duty-free.
二、
2.-稅則號別 Tariff No.
號 碼 CD
貨 名 Description of Goods 位
Unit
別 規 定 CR 第一欄
Column I
第二欄 Column II
第三欄 Column III
輸入 Imp.
輸出 Exp.
0101 馬、驢、騾及駃騠 Live horses, asses, mules and hinnies
─馬︰ -Horses :
0101.21 純種繁殖用 Pure-bred breeding animals
0101.21.00 00 3 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% 401
B01
馬，純種繁殖用 Live horses, pure-bred 441 breeding animals
0101.29 其他 Other
0101.29.00 00 5 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% B01
其他馬 Other live horses
0101.30 驢 Asses
0101.30.00 00 2 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% B01
驢 Live asses
0101.90 其他 Other
0101.90.00 00 9 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% B01
騾及駃騠 live mules and hinnies
0102 牛 Live bovine animals
─牛︰ -Cattle :
0102.21 純種繁殖用 Pure-bred breeding animals
0102.21.00 00 2 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% 401
B01
牛，純種繁殖用 Live cattle, pure-bred 441 breeding animals
0102.29 其他 Other
0102.29.00 00 4 HED
KGM
5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% R B01
MW0
其他牛 Other live cattle
─水牛︰ -Buffalo :
0102.31 純種繁殖用 Pure-bred breeding animals
0102.31.00 00 0 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% 401
B01
水牛，純種繁殖用 Live buffalo, pure-bred 441 breeding animals
0102.39 其他 Other
0102.39.00 00 2 HED
KGM
5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% R B01
MW0
其他水牛 Other live buffalo
0102.90 其他 Other
0102.90.10 00 6 HED
KGM
2.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% 401
B01
其他牛，純種繁殖用 Other live bovine animals, 441 pure-bred breeding animals
0102.90.90 00 9 HED
KGM
5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% R B01
MW0
其他牛 Other live bovine animals
0103 豬 Live swine
0103.10 純種繁殖用 Pure-bred breeding animals
0103.10.00 00 4 HED
KGM
2.5% 免稅Free
(LDCs,PA,GT,NI,S V,HN,NZ,SG)
2.5% 401
B01
豬，純種繁殖用 Live swine, pure-bred 441 breeding animals
貨品分類號列 C C C Code
稅則號別 Tariff No.
檢 查 號 碼 CD
貨 名 Description of Goods 單
位 Unit
徵 特 別 規 定 CR 國定稅率
Tariff Rate
第一欄 Column I
第二欄 Column II
第三欄 Column III
Imp. & Exp.
Regulations
輸入 Imp.
輸出 Exp.
－其他︰ -Other:
0103.91 重量少於５０公斤者 Weighing less than 50 kg
0103.91.00 00 6 HED
KGM
5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% R B01
MW0
豬，重量少於５０公斤 者，純種繁殖用除外
Live swine, weighing less than 50 kg, other than pure-bred breeding animals 0103.92 重量５０公斤及以上者 Weighing 50 kg or more
0103.92.00 00 5 HED
KGM
5% 免稅Free
(LDCs,PA,GT,NI,S V,HN,NZ,SG)
10% R B01
MW0
豬，重量５０公斤及以 上者，純種繁殖用除外
Live swine, weighing 50 kg or more, other than pure-bred breeding animals
0104 綿羊及山羊 Live sheep and goats
0104.10 綿羊 Sheep
0104.10.00 00 3 HED
KGM
8.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
綿羊 Live sheep
0104.20 山羊 Goats
0104.20.00 8.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
山羊 Live goats 10%
10 9 HED
KGM
401 B01
山羊，純種繁殖用 Live goats, pure-bred 441 breeding animals
20 7 HED
KGM
B01 MW0
山羊，純種繁殖用除 外
Live goats, other than pure-bred breeding animals
0105 家禽，係指雞、鴨、鵝、
火雞及珍珠雞
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
－重量１８５公克及以 下者︰
-Weighing not more than 185 g:
0105.11 飼養之雞 Fowls of the species Gallus domesticus
0105.11.10 00 9 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
雞，純種繁殖用，重量 441
１８５公克及以下者
Live fowls, pure-bred breeding animals, weighing not more than 185 g
0105.11.20 00 7 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
雞，純種繁殖用除外
，重量１８５公克及以 下者
Live fowls, other than pure-bred breeding animals, weighing not more than 185 g
0105.12 火雞 Turkeys
0105.12.10 00 8 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
火雞，純種繁殖用，重 441
量１８５公克及以下者
Live turkeys, pure-bred breeding animals, weighing not more than 185 g
0105.12.20 00 6 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
火雞，純種繁殖用除外
，重量１８５公克及以 下者
Live turkeys, other than pure-bred breeding animals, weighing not more than 185 g
0105.13 鴨 Ducks
稅則號別 Tariff No.
號 碼 CD
貨 名 Description of Goods 位
Unit
別 規 定 CR 第一欄
Column I
第二欄 Column II
第三欄 Column III
輸入 Imp.
輸出 Exp.
0105.13.10 00 7 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
鴨，純種繁殖用，重量 441
185公克及以下者
Live ducks, pure-bred breeding animals, weighing not more than 185 g
0105.13.90 00 0 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
鴨，純種繁殖用除外
，重量185公克及以下 者
Live ducks, other than pure-bred breeding animals, weighing not more than 185 g
0105.14 鵝 Geese
0105.14.10 00 6 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
鵝，純種繁殖用，重量 441
185公克及以下者 Live geese, pure-bred breeding animals, weighing not more than 185 g
0105.14.90 00 9 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
鵝，純種繁殖用除外
，重量185公克及以下 者
Live geese, other than pure-bred breeding animals, weighing not more than 185 g
0105.15 珍珠雞 Guinea fowls
0105.15.10 00 5 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
珍珠雞，純種繁殖用 441
，重量185公克及以下 者
Live guinea fowls, pure-bred breeding animals, weighing not more than 185 g
0105.15.90 00 8 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
珍珠雞，純種繁殖用除 外，重量185公克及以 下者
Live guinea fowls, other than pure-bred breeding animals, weighing not more than 185 g
－其他︰ -Other:
0105.94 飼養之雞 Fowls of the species Gallus domesticus
0105.94.10 00 9 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
飼養之雞，純種繁殖用 441
，重量１８５公克以上 者
Live fowls of the species Gallus domesticus, pure-bred breeding animals, weighing more than 185 g
0105.94.20 00 7 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
飼養之雞，純種繁殖用 除外，重量１８５公克 以上者
Live fowls of the species Gallus domesticus, other than pure-bred breeding animals weighing more than 185 g
0105.99 其他 Other
0105.99.10 00 4 KGM 免稅Free 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
免稅Free N 401
B01
鴨、鵝、火雞、珍珠雞 441
，純種繁殖用，重量 １８５公克以上者
Live ducks, geese, turkeys, guinea fowls, pure-bred breeding animals, weighing more than 185 g
0105.99.20 00 2 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
MW0
鴨、鵝、火雞、珍珠雞
，純種繁殖用除外，重 量１８５公克以上者
Live ducks, geese, turkeys, guinea fowls, other than pure-bred breeding animals, weighing more than 185 g 0106 其他活動物 Other live animals
－哺乳類動物： -Mammals:
0106.11 靈長目 Primates
0106.11.00 00 0 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
靈長目之哺乳類動物 Mammals of the order Primates
貨品分類號列 C C C Code
稅則號別 Tariff No.
檢 查 號 碼 CD
貨 名 Description of Goods 單
位 Unit
徵 特 別 規 定 CR 國定稅率
Tariff Rate
第一欄 Column I
第二欄 Column II
第三欄 Column III
Imp. & Exp.
Regulations
輸入 Imp.
輸出 Exp.
0106.12 鯨、海豚及鼠海豚（鯨 目之哺乳類動物）；海 牛及儒艮（海牛目之哺 乳類動物）；海豹、海 獅及海象（鰭腳亞目之 哺乳類動物）
Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)
0106.12.10 00 7 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
12.5%
鯨、海豚及鼠海豚（鯨 目之哺乳類動物）；海 牛及儒艮（海牛目之哺 乳類動物）
Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
0106.12.20 00 5 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
12.5%
海豹、海獅及海象（鰭 腳亞目之哺乳類動物）
Seals, sea lions and walruses (mammals of the suborder Pinn ipedia)
0106.13 駱駝及其他駱駝科動物 Camels and other camelids (Camelidae)
0106.13.00 00 8 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
駱駝及其他駱駝科動物 Live camels and other camelids (Camelidae) 0106.14 家兔及野兔 Rabbits and hares
0106.14.10 00 5 KGM 8.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% B01
家兔及野兔（食用） Live rabbits and hares (used for human food)
0106.14.90 00 8 HED
KGM
12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
其他家兔及野兔 Other live rabbits and hares
0106.19 其他 Other
0106.19.10 8.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 飼養活畜（食用） Livestock (used for human 10%
food)
21 5 KGM 401
B01
鹿，純種繁殖用 Deer, pure-bred breeding 441 animals
22 4 鹿，純種繁殖用除外 Deer, other than pure-bred KGM B01 breeding animals
90 1 其他飼養活畜（食用 KGM B01
）
Other livestock (used for human food)
0106.19.20 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他飼養活畜 Other livestock 15%
10 6 HED
KGM
B01 MW0
犬 Dogs, live
20 4 HED
KGM
B01 MW0
貓 Cats, live
90 9 KGM B01
MW0
其他飼養活畜 Other livestock
0106.19.30 00 6 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
12.5%
其他水產活動物 Other aquatic animals, live
0106.19.40 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
活獸畜 Wild animals , live 15%
11 1 老虎 Tigers, live KGM B01
12 0 獅子 Lions, live KGM B01
13 9 豹 Leopard, live KGM B01
稅則號別 Tariff No.
號 碼 CD
貨 名 Description of Goods 位
Unit
別 規 定 CR 第一欄
Column I
第二欄 Column II
第三欄 Column III
輸入 Imp.
輸出 Exp.
14 8 熊 Bears, live KGM B01
15 7 象 Elephants, live KGM B01
17 5 長頸鹿 Giraffe, live KGM B01
18 4 犀牛 Rhinocero, live KGM B01
21 9 松鼠 Squirrels, live KGM B01
22 8 袋鼠 Kangaroo, live KGM B01
23 7 KGM 111
B01
美洲巨水鼠科 Myocastoridae spp. 111
30 8 河馬 Hippopotami, live KGM B01
40 6 鹿 Deer, live KGM B01
90 5 其他活獸畜 Other wild animals, live KGM B01
0106.19.90 00 3 KGM 9% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
其他哺乳類動物 Other mammals
0106.20 爬蟲類（包括蛇及龜） Reptiles (including snakes and turtles)
0106.20.10 00 7 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
活蛇 Snakes, live 15%
0106.20.20 9% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 活龜 Turtles and tortoises, live 15%
10 3 鱉（甲魚）及苗 Soft-shell turtle (terrapin), KGM F02 live, and fry
21 0 豹紋陸龜（含其亞種 KGM B01
）
Leopard tortoise (Stigmochelys pardalis) including their sub-species, live
22 9 蘇卡達象龜（含其亞 KGM B01
種） African spurred tortoise
(Geochelone sulcata) including their sub-species, live
23 8 貝氏絞陸龜（含其亞 KGM B01
種）
Bell's hinge-back tortoise (kinixys belliana) including their sub-species, live
29 2 其他陸龜（象龜）科 Other tortoise KGM (Testudinidae), live
90 6 其他活龜 Other turtles and tortoises, KGM L*
live
0106.20.90 9% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他爬蟲類 Other reptiles 15%
10 8 沙氏變色蜥 Anolis sagrei KGM 111
90 1 其他爬蟲類 Other live reptiles KGM
－鳥類： -Birds:
0106.31 猛禽 Birds of prey
貨品分類號列 C C C Code
稅則號別 Tariff No.
檢 查 號 碼 CD
貨 名 Description of Goods 單
位 Unit
徵 特 別 規 定 CR 國定稅率
Tariff Rate
第一欄 Column I
第二欄 Column II
第三欄 Column III
Imp. & Exp.
Regulations
輸入 Imp.
輸出 Exp.
0106.31.00 00 6 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
MW0
猛禽 Birds of prey
0106.32 鸚鵡目（包括鸚鵡、長 尾鸚鵡、金剛鸚鵡、鳳 頭鸚鵡）
Psittaciformes (including parrots, parakeets, macaws and cockatoos)
0106.32.00 00 5 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
鸚鵡目﹝包括鸚鵡、長 尾鸚鵡、金剛鸚鵡、鳳 頭鸚鵡﹞
Psittaciformes (including parrots, parakeets, macaws and cockatoos)
0106.33 駝鳥、鴯鶓 Ostriches; emus (Dromaius novaehollandiae)
0106.33.00 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 駝鳥、鴯鶓 Live ostriches; emus 15%
10 2 KGM 401
B01
駝鳥及鴯鶓，純種繁 441
殖用
Live ostriches; emus, pure-bred breeding animals
20 0 其他駝鳥及鴯鶓 Other live ostriches; emus KGM B01
0106.39 其他 Other
0106.39.00 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
其他鳥類 Other Birds 15%
12 4 十姊妹 Bengalese, live KGM B01
13 3 金絲雀 Canary, live KGM B01
14 2 錦靜鳥 Parson finch, live KGM B01
15 1 小紋鳥 Rufans tailed finch, live KGM B01
16 0 文鳥 Java sparrow, live KGM B01
17 9 胡錦鳥 Gouldian finch, live KGM B01
21 3 錦花鳥 Zebra finch, live KGM B01
22 2 鴿 Pigeons, live KGM B01
23 1 鵪鶉 Quails, live KGM B01
30 2 KGM B01
MW0
其他活禽（不包括第 ０１０５節之活禽）
Other poultry, live (excluding live poultry of heading 01.05)
31 1 KGM 111
B01
中國藍鵲 Urocissa erythrorhyncha
90 9 其他活鳥類 Other birds, live KGM B01
─昆蟲︰ -Insects :
0106.41 蜂 Bees
0106.41.00 00 4 KGM 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
15% B01
蜂 Bees, live
0106.49 其他 Other
0106.49.00 12.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他活昆蟲 Other insects, live 15%
稅則號別 Tariff No.
號 碼 CD
貨 名 Description of Goods 位
Unit
別 規 定 CR 第一欄
Column I
第二欄 Column II
第三欄 Column III
輸入 Imp.
輸出 Exp.
10 4 KGM 111
B01
金龜（綠花金龜屬
，叉角花金龜屬，扁 角花金龜屬，角金龜 屬，蛀犀角金龜屬
，長臂金龜屬）
Dicronorhina spp.,Eudicella spp.,Cyprolais
spp.,Dicranocephalus spp.,Oryctes spp.,Cheirotonus spp.
20 2 KGM 111
B01
鍬形蟲（大鍬形蟲屬
，肥角鍬形蟲屬，鋸 鍬形蟲屬）
Stag beetles (Dorcus spp., Aegus spp., Prosopocoilus spp.)
90 7 其他活昆蟲 Other insects, live KGM B01
0106.90 其他 Other
0106.90.00 9% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他活動物 Other live animals 15%
10 2 蛙及苗 Frogs, live, and fry KGM
90 5 其他活動物 Other live animals KGM B01
MEAT AND EDIBLE MEAT OFFAL 肉及食用雜碎
章註： Chapter Notes.
本章不包括下列各項： This Chapter does not cover :
一、
1.-列入第0201至0208或0210節之各種不適於人類食用 之產品；
Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
（甲） (a)
列入第0504節之動物腸、膀胱或肚或列入第0511或 3002節之動物血液；或
Guts, bladders or stomachs of animals (heading 05.04) or animal blood (headings 05.11 or 30.02); or
（乙） (b)
第0209節所列產品以外之動物油脂（第15章）。 Animal fat, other than products of heading 02.09 (Chapter 15).
（丙） (c)
增註： Additional Notes.
適用稅則第0201及0202節徵稅之特殊品級牛肉，以符 合下列各項規定者為限：
Special quality beef under headings 02.01 and 02.02 applying to the following regulation:
一、
1.-肉牛屠體分切之四分之一屠體，批發用大分切、去 骨大分切及細分切肉排，具有下列特徵者：
Beef quarters, wholesale cuts, boneless primal and subprimal cuts or portioned steaks from carcasses possessing the following characteristics:
（一） (a)
第十二條肋骨正上方之腰眼肌肉上所履蓋之白 色脂肪厚度至少為0.4至0.9吋。
Minimum extermal white fat covering over the ribeye muscle at the 12 th rib at 0.4 inch to 0.9 inch.
1. (1)
屠體重量600至850磅。 Carcass weight of 600 to 850 pounds.
2. (2)
第十二條肋骨正上方腰眼面積至少為9平方吋。 Minimum ribeye area at 12 th rib-9 square inches.
3. (3)
畜齡不超過三十個月齡，肉牛屠體第一至第十 一根胸椎脊突之軟骨不可出現骨質化現象。
Maximum age-30 months. Carcass must have no visible ossification of cartilage buttons over tips of spinous processes associated with the first through eleventh thoracic vertebrae.
4. (4)
第十二條肋骨正上方腰眼肌肉內脂肪含量至少 應符合照相分級標準圖中，適度脂肪分佈之等 級，和以鮮肉為基礎，瘦肉中脂肪分佈評分為 六分之標準。
Minimum intermuscular fat intermingled in lean in longissimus (ribeye) muscle at the 12 th rib as shown by photographic standard (equivalent to modest or fat content of lean of 6.0 minimum, wet tissue basis, for longissimus).
5. (5)
顏色、瘦肉在分切時，其肉色必須色澤明亮之 櫻桃紅色。
Color: lean must be bright, cherry red color at time of cutting of carcass.
6. (6)
新鮮冷藏屠體其腰眼中心品溫在包裝時必須低 於4℃。
Fresh chilled carcasses of cuts must be a temperature (internal of ribeye muscle) of less than 4℃ when packed for shipment.
7. (7)
供作肉牛屠體及切塊肉之牛隻，畜齡須未超過三十 個雪齡，並經飼養一百天或一百天以上之平衡日糧 及每天至少餵食20磅飼料，且其中穀物含量超過百 分之七十之高能量飼料。
Carcasses or any cuts from cattle not over 30 months of age which have been fed for 100 days or more on a nutritionally balanced, high energy feed concentrate ration containing no less than 70 percent grain, and at least 20 pounds total feed per day.
（二） (b)
經中華民國政府或其授權之機構查證認定其牛肉分 級標準符合前述規格者。
Grading standards of beef confirmed as in compliance with the above mentioned specifications by the government of the Republic of China or its authorized agencies.
（三） (c)
刪除 Deleted.
二、
2.-刪除 Deleted.
三、
3.-輸入原產於巴拿馬共和國並歸屬於稅則第02031911、
02031991、02032911及02032991號之豬腹脇肉，其每 年進口數量未超過財政部每年依中華民國與巴拿馬自 由貿易協定規定公告之數量者，適用第2欄稅率免稅
，超過該數量者依該等產品之第1欄稅率徵稅，適用 上開免稅配額之管理由財政部依該協定辦理公告。
The importation of pork belly originating in the Republic of Panama covered by divisions 0203.19.11, 0203.19.91, 0203.29.11 and 0203.29.91, for the annual importation quantity not exceeding the quantity announced by the Ministry of Finance, in accordance with the regulation of the Free Trade Agreement of the ROC and Panama, shall be in column 2 rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column 1 rates. Applying to the above
四、