and fruit; industrial or medical plants;
straw and fodder
1201 黃豆，不論是否破碎 Soya beans, whether or not broken
120100 黃豆，不論是否破碎 Soya beans, whether or not broken
12010000 黃豆，不論是否破碎 Soya beans, whether or not broken Free A
1202 花生，未烘焙或烹煮，不論是否去殼 或破碎
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
120210 帶殼 In shell
12021000 帶殼花生 Ground-nuts, in shell NT$ 42 /KGM E
120220 去殼，不論是否破碎 Shelled, whether or not broken
12022000 去殼花生，不論是否破碎 Ground-nuts, shelled, whether or not broken NT$ 64 /KGM E
1203 乾椰子肉 Copra
120300 乾椰子肉 Copra
12030000 乾椰子肉 Copra Free A
1204 亞麻子（仁），不論是否破碎 Linseed, whether or not broken
120400 亞麻子（仁），不論是否破碎 Linseed, whether or not broken
12040000 亞麻子（仁），不論是否破碎 Linseed, whether or not broken Free A
1205 油菜子，不論是否破碎 Rape or colza seeds, whether or not broken
120510 低芥子酸之油菜子，不論是否破碎 Low erucic acid rape or colza seeds , whether or not broken
12051000 低芥子酸之油菜子，不論是否破碎 Low erucic acid rape or colza seeds , whether or not broken
Free A
120590 其他 Other
12059000 其他油菜子，不論是否破碎 Other rape or colza seeds , whether or not broken
Free A
1206 葵花子，不論是否破碎 Sunflower seeds, whether or not broken
120600 葵花子，不論是否破碎 Sunflower seeds, whether or not broken
12060000 葵花子，不論是否破碎 Sunflower seeds, whether or not broken Free A
1207 其他油料種子及含油質之果實，不論 是否破碎
Other oil seeds and oleaginous fruits, whether or not broken
120710 棕櫚類核果與子仁 Palm nuts and kernels
12071000 棕櫚類核果與子仁 Palm nuts and kernels Free A
120720 棉子 Cotton seeds
12072000 棉子 Cotton seeds Free A
120730 蓖麻子 Castor oil seeds
12073000 蓖麻子 Castor oil seeds Free A
120740 芝麻 Sesamum seeds
12074000 芝麻 Sesamum seeds 12.00% C
120750 芥子 Mustard seeds
12075000 芥子 Mustard seeds Free A
120760 紅花子 Safflower seeds
12076000 紅花子 Safflower seeds Free A
12079 －其他︰ -Other:
120791 罌粟子 Poppy seeds
12079100 罌粟子 Poppy seeds Free A
120799 其他 Other
12079910 中藥用之大麻子、仁〈火麻子、仁〉
，不具發芽活性者
Huo Ma Jen (Cannabis Fructus) for Chinese medicine use, without germinative activeness
Free A
12079920 其他大麻子、仁〈火麻子、仁〉 Other Huo Ma Jen (Cannabis Fructus) Free A
12079930 榭油樹核果 Shea nuts (karite nuts) Free A
12079990 其他油料種子及含油質之果實，不論
是否破碎
Other oil seeds and oleaginous fruits, whether or not broken
Free A
1208 油料種子或含油質果實之粉及細粒，
芥末除外
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
120810 大豆（黃豆） Of soya beans
12081000 大豆（黃豆）粉及細粒 Flours and meals of soya beans 3.00% A
120890 其他 Other
12089011 食用花生粉及細粒 Flours and meals of ground-nuts, edible NT$ 64 /KGM E
12089019 其他供食用之油料種子或含油質果實
之粉及細粒，芥末除外
Other flours and meals of oil seeds or oleaginous fruits, other than those of mustard, edible
15.00% C
12089021 非供食用花生粉及細粒 Flours and meals of ground-nuts, inedible NT$ 64 /KGM E
12089022 非供食用可樂娜油籽粉及細粒 Flours and meals of canola seed, inedible 3.00% A
12089029 其他非供食用之油料種子或含有油質
果實之粉及細粒，芥末除外
Other flours and meals of oil seeds or oleaginous fruits, other than those of mustard, inedible
6.60% A
1209 種植用種子、果實及孢子 Seeds, fruit and spores, of a kind used for sowing
120910 甜菜子 Sugar beet seed
12091000 甜菜子 Sugar beet seed Free A
12092 －糧秣植物之種子︰ -Seeds of forage plants, other than beet seed:
120921 紫苜蓿種子 Lucerne (alfalfa) seed
12092100 紫苜蓿種子 Lucerne (alfalfa) seed Free A
120922 苜蓿（三葉草）種子 Clover (Trifolium spp.) seed
12092200 苜蓿（三葉草）種子 Clover (trifolium spp.) seed Free A
120923 羊茅屬種子 Fescue seed
12092300 羊茅屬種子 Fescue seed Free A
120924 肯塔基藍草種子 Kentucky blue grass (Poa pratensis L.) seed
12092400 肯塔基藍草種子 Kentucky blue grass (poa pratensis l.) seed Free A
120925 黑麥草種子 Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
12092500 黑麥草種子 Rye grass (lolium multiflorum lam., lolium
perenne l.) seed
Free A
120926 梯牧草種子 Timothy grass seed
12092600 梯牧草種子 Timothy grass seed Free A
120929 其他 Other
12092900 其他糧秣植物之種子 Seeds of other forage plants Free A
120930 草本花卉植物之種子 Seeds of herbaceous plants cultivated
principally for their flowers
12093000 草本花卉植物之種子 Seeds of herbaceous plants cultivated
principally for their flowers
Free A
12099 －其他︰ -Other :
120991 蔬菜種子 Vegetable seeds
12099100 蔬菜種子 Vegetable seeds Free A
120999 其他 Other
12099900 其他種植用種子、果實及孢子 Other seeds, fruits and spores, of a kind used for planting
Free A
1210 新鮮或乾燥霍布花（蛇麻毬果），不 論是否研磨或製粉或呈團粒狀者；啤 酒花精
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets ; lupulin
121010 霍布花（蛇麻毬果），未經研磨或製
粉或呈團粒狀者
Hop cones, neither ground nor powdered nor in the form of pellets
12101000 霍布花（蛇麻毬果），未經研磨或製
粉或呈團粒狀者
Hop cones, neither ground nor powdered nor in the form of pellets
15.00% A
121020 霍布花（蛇麻毬果），已研磨或製粉
或呈團粒狀者；啤酒花精
Hop cones, ground, powdered or in the form of pellets ; lupulin
12102000 霍布花（蛇麻毬果），已研磨或製粉
或呈團粒狀者；啤酒花精
Hop cones, ground, powdered or in the form of pellets ; lupulin
7.50% A
1211 植物或植物之一部分（包括種子及果 實），主要用於香料、藥用、殺蟲、
殺菌或類似用途，新鮮或乾燥，不論 是否已切割、壓碎或製粉
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
121110 甘草根 Liquorice roots
12111000 甘草根 Liquorice roots Free A
121120 人參根 Ginseng roots
12112010 吉林人參（包括參鬚、參蒂、碎參） Chie Lin ginseng (incl. fibrous roots, stems, broken ginseng)
5.00% A
12112021 高麗紅參（包括參鬚、參蒂、碎參） Radix ginseng rubra (Korea) (incl. fibrous roots, stems, broken ginseng)
1.70% A
12112022 高麗白參（包括參鬚、參蒂、碎參） Radix ginseng alba (Korea) (incl. fibrous roots, stems, broken ginseng)
1.70% A
12112031 日本紅參（包括參鬚、參蒂、碎參） Radix ginseng rubra (Japan) (incl. fibrous roots, stems, broken ginseng)
5.00% A
12112032 日本白參（包括參鬚、參蒂、碎參） Radix ginseng alba (Japan) (incl. fibrous roots, stems, broken ginseng)
5.00% A
12112041 泡參 Pao Shen (American ginseng) Free A
12112042 泡參尾、鬚、移種參 Pao Shen Wei, Hsu, I Chung Shen (Radix
ginseng)
Free A
12112043 移種參尾、鬚 I Chung Sheng Wei, Hsu (ginseng radix) Free A
12112051 田七 Tien Ch'i (Radix Pseudoginseng) Free A
12112052 原七尾 Yuan Ch'i Wei (Radicis Pseudoginseng) Free A
12112090 其他人參根 Other ginseng roots 5.00% A
121130 古柯葉 Coca leaf
12113000 古柯葉 Coca leaf Free A
121140 罌粟草 Poppy straw
12114000 罌粟草 Poppy straw Free A
121190 其他 Other
12119011 檀香 Sandalwood Free A
12119012 沈香 Ch'en Hsiang (Lignum Aqailariae) Free A
12119013 杜仲 Tu Chung (Cortex Eucommiae) Free A
12119014 朴筒 P'o Tu'ng (Cortex Magnoliae) Free A
12119015 朴根，朴花 P'o Ken, p'o Hua (Cortex Magnoliae) Free A
12119016 番瀉葉（施那） Fan Hsieh Yeh (Folium Sennae) Free A
12119017 參葉 Shen Yeh (Folium Panacis) Free A
12119018 排草 Pai Ts'ao (Folium Agastaches) Free A
12119019 土茯苓 T'u Fu Ling (Rhizoma Similacis Glabrae) Free A
12119020 茯苓，平片 China root, P'ing P'ien (Poria) Free A
12119021 茯苓，切片絲 China root, Ch'ieh P'ien Szu (Poria) Free A
12119022 方茯苓，茯神，皮茯苓 Fang Fu Ling, Fu Shen, P'i Fu Ling (Poria) Free A
12119023 大黃 Ta Huang (Rhizoma Rhei) Free A
12119024 黃連 Huang Lien (Rhizoma Coptidis) Free A
12119025 川芎 Ch'uan Kung (Rhizoma Ligustici Wallichii) Free A
12119026 小雲貝、小西貝 Hsiao Yun Pei, Hsiao Hsi Pei (Bulbus
Fritillariae Cirrhosae)
Free A
12119027 松藩貝、青貝 Sung Fan Pei, Ch'ing Pei (Bulbus Fritillariae
Cirrhosae)
Free A
12119028 盧貝 Lu Pei (Bulbus Fritillariae Cirrhosae) Free A
12119029 淅貝母 Tse Pei Mu (Bulbus Fritillariae Thunbergii) Free A
12119030 白朮 Pai Chu (Rhizoma Atractylodis
Macrocephalae)
Free A
12119031 生夭雄 Sheng Tien Hsiung (Rhizoma Typhonii) Free A
12119032 黑、白附片，小黑附片 Hey, Pai Fu P'ien Hsiao Hy Fu P'ien (Rhizoma Typhonii)
Free A
12119033 焙附片 P'ei Fu P'ien (Rhizoma Typhonii) Free A
12119034 莪朮 Wo Shu (Rhizoma Zedoariae) Free A
12119035 高良薑 Kao Liang Chiang (Rhizoma Alpiniae
Officinari)
Free A
12119036 胡黃連 Hu Huang Lien (Rhizoma Picrorrhizae) Free A
12119037 半夏 Pan Hsia (Tuber Pinelliae) Free A
12119038 天麻 T'ien Ma (Rhizoma Gastrodiae) Free A
12119039 知母 Chih Mu (Rhizoma Anemarrhenae) Free A
12119040 黃精 Huang Ching (Rhizoma Polygonati) Free A
12119041 牛膝、川牛頭、杜牛膝 Niu Hsi (Achyranthis Radix) Ch'uan Niu T'ou Tu Niu Ch'i (Radix Cyathulae)
Free A
12119042 銀柴胡 Yin Ch'ai Hu (Radix Stellariae Dichatomae) Free A
12119043 柴胡 Ch'ai Hu (Radix Bupleuri) Free A
12119044 白芍 Pai Shau (Radix Paeonige Alba) Free A
12119045 大戟 Tai Chi (Radix Euphorbiae) Free A
12119046 黃芩 Huang Ch'in (Radix Scutellariae) Free A
12119047 丹參 Tan Shen (Radix Salvia Multiorrhiza) Free A
12119048 玄參（元參） Hsuan Sheng (Yuang Sheng) (Radix
Scrophulariae)
Free A
12119049 地黃 Ti Huang (Radix et Rhizoma Rehmanniae) Free A
12119050 黃蓍 Huang Chi (Radix Astragali) Free A
12119051 一條根 I T'iao Ken (Radix Moghaniae) Free A
12119052 防風 Fang Feng (Radix Ledebouriellae) Free A
12119053 北沙參 Pei Sa Sheng (Radix Glehniae) Free A
12119054 當歸 Tang K'uei (Radix Angelicae Sinensis) Free A
12119055 西歸腳，小歸尾 Hsi K'uei Ch'ao, Siao K'uei Wei Free A
12119056 駁尾歸片 Po Wei K'uei Pi'en Free A
12119057 黨參 Tang Sheng (Codonopsitis Pilosulae Radix) Free A
12119058 明牙黨 Ming Ya Tang (Radix Codonopsitis Pilosulae) Free A
12119059 老木香 Putchuck, old (Radix Saussureae) Free A
12119060 青木香 Putchuck, new (Radix Saussureae) Free A
12119061 白芍藥（毫芍） Pai Shao Free A
12119062 雞冠花 Chi Kuan Hua (Flos Celosiae Cristatae) Free A
12119063 辛夷 Hsin I (Flos Magnoliae Liliforae) Free A
12119064 酸棗仁 Suan Tsao Jen (Semen Zizyphi Spinosae) Free A
12119065 兒茶 Erh Ch'a (Catechu) Free A
12119067 羅漢果 Lo Han Kuo (Momordicae Fructus) Free A
12119068 大腹皮 Ta Fu P'i (Pericarpium Arecae) Free A
12119069 乾榔樁（大腹子） Betelnuts, dried (Ta-Fu-Tzu) Free A
12119091 其他藥用植物及植物之一部份（包括
種子及果實），新鮮或乾燥，不論是 否已切割壓碎或製粉
Other plants and parts of plants (including seeds and fruits), used for pharmacy, fresh or dried, whether or not cut, crushed or powdered
Free A
12119092 香料用植物及植物之一部份（包括種
子及果實），新鮮或乾燥，不論是否 已切割壓碎或製粉
Other plants and parts of plants (including seeds and fruits) used for perfumery, fresh or dried, whether or not cut, crushed or powdered
15.00% A
12119093 殺蟲用，殺菌用植物及植物之一部份
（包括種子及果實），新鮮或乾燥，
不論是否已切割壓碎或製粉
Other plants and parts of plants (including seeds and fruits), used for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
7.50% A
1212 刺槐豆、海草及其他藻類、甜菜及甘 蔗，生鮮、冷藏、冷凍或乾燥，不論 是否研磨者；未列名果實核與子仁及 其他植物產品（包括未焙製之各種菊 苣根），主要供人類食用者
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or diried, whether or not ground; fruit stones and kernels and other vegetable products
(including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
121210 刺槐豆，包括刺槐豆種子 Locust beans, including locust bean seeds
12121000 刺槐豆，包括刺槐豆種子 Locust beans, including locust bean seeds 16.20% D
121220 海草及其他藻類 Seaweeds and other algae
12122011 海帶（昆布），生鮮、冷藏或乾燥 Laminaria seaweed, fresh, chilled or dried 7.00% A
12122012 冷凍海帶 Laminaria seaweed, frozen 15.00% A
12122021 海苔及紫菜，生鮮、冷藏或乾燥 Sea laver and edible seaweed, fresh, chilled or dried
10.80% A
12122022 冷凍海苔及紫菜 Sea laver and edible seaweed, frozen 15.00% A
12122031 髮菜，生鮮、冷藏或乾燥 Black moss, fresh , chilled or dried 10.20% A
12122032 冷凍髮菜 Black moss, frozen 15.00% A
12122041 麒麟菜，生鮮、冷藏或乾燥 Eucheuma, fresh, chilled or dried 3.00% A
12122042 冷凍麒麟菜 Eucheuma, frozen 15.00% A
12122091 其他海草及其他藻類，生鮮、冷藏或
乾燥
Other seaweeds and other algae, fresh, chilled or dried
8.20% A
12122099 冷凍其他海草及其他藻類 Other seaweeds and other algae, frozen 15.00% A
121230 杏、桃（包括油桃）或李之核及仁 Apricot, peach or plum stones and kernels
12123000 杏、桃（包括油桃）或李之核及仁 Apricot , peach (including nectarine) or plum stones and kernels
17.20% D
12129 －其他︰ -Other:
121291 甜菜 Sugar beet
12129100 甜菜 Sugar beet 17.20% D
121299 其他 Other
12129910 蓮子 Lily-flower seed 17.20% D
12129920 松子 Pine (i.e. fir-nuts) seed 17.20% D
12129930 瓜子（包括西瓜子） Melon seeds (incl. watermelon seed) 12.00% D
12129940 南瓜子 Pumpkin or squash seed 10.00% C
12129950 菊苣根 Chicory roots 20.00% D
12129960 甘蔗 Sugar cane 10.00% C
12129990 其他果實核與子仁及其他植物產品，
主要供人類食用者
Other fruit stones and kernels and other vegetable products, primarily for human consumption
17.20% D
1213 穀類之及外殼，未經加工，不論是 否已切碎、研磨、壓製或呈團粒狀者
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
121300 穀類之及外殼，未經加工，不論是
否已切碎、研磨、壓製或呈團粒狀者
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
12130000 穀類之及外殼，未經加工，不論是
否已切碎、研磨、壓製或呈團狀者
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Free A
1214 瑞典蕪菁、飼料蓁菜，飼料用根菜，
飼料用乾草，紫花目蓿，三葉草，紅 豆草，飼料用甘藍、羽扁豆、野豌豆 及類似芻秣飼料，不論是否為團粒狀
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
121410 紫花苜蓿細粒及團粒 Lucerne (Alfalfa) meal and pellets
12141000 紫花苜蓿細粒及團粒 Lucerne (Alfalfa) meal and pellets Free A
121490 其他 Other
12149000 其他飼料用之植物產品 Other vegetable materials for forage Free A
13
第十三章 蟲漆；植物膠、樹脂、其他植物汁液及萃取物
Chapter 13 Lacs; gums, resins and other vegetable saps and extracts
1301 蟲漆；天然膠、樹脂、膠脂及含油樹 脂（例如香膠）
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
130110 蟲漆 Lac
13011010 洋乾漆 Shellac 2.50% A
13011090 其他蟲漆 Other lacs 2.50% A
130120 阿拉伯膠 Gum Arabic
13012000 阿拉伯膠 Gum arabic 2.50% A
130190 其他 Other
13019010 天然松香 Rosin (colophony), nature Free A
13019021 沒藥 Myrrh gum Free A
13019022 乳香 Olibanum gum Free A
13019030 鳳仙花（香脂） Balsamine 5.00% A
13019090 其他天然膠、樹脂、膠脂及含油樹脂
（例如香膠）
Other natural gums, resins, gum-resins and oleoresins (for example, balsams)
Free A
1302 植物汁液及萃取物；果膠質，果膠脂 及果膠酸鹽類；洋菜（石菜花）膠及 其他不論是否改質之植物黏膠及增稠 劑
Vegetable saps and extracts; pectic
substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
13021 －植物汁液及萃取物︰ -Vegetable saps and extracts:
130211 鴉片 Opium
13021100 鴉片汁液及萃取物（萃取含油樹脂除
外）
Saps and extracts of opium (Other than extracted oleoresins)
Free A
130212 甘草 Of liquorice
13021200 甘草汁液及萃取物（萃取含油樹脂除
外）
Saps and extracts of liquorice (other than extracted oleoresins)
15.00% A
130213 霍布花（蛇麻花） Of hops
13021300 霍布花（蛇麻花）汁液及萃取物（萃
取含油樹脂除外）
Saps and extracts of hops (other than extracted oleoresins)
2.50% A
130214 除蟲菊或含魚藤酮植物根之汁液及萃
取物
Of pyrethrum or of the roots of plants containing rotenone
13021410 除蟲菊之汁液及萃取物（萃取含油樹
脂除外）
Saps and extracts of pyrethrum (other than extracted oleoresins)
2.50% A
13021420 含魚藤酮植物根之汁液及萃取物（萃
取含油樹脂除外）
Saps and extracts of the roots of plants containing rotenone (other than extracted oleoresins)
2.50% A
130219 其他 Other
13021910 蘆薈汁液及萃取物（萃取含油樹脂除
外）
Saps and extracts of aloes (other than extracted oleoresins)
7.50% A
13021920 生漆 Natural lacquer 2.50% A
13021990 其他植物汁液及萃取物（萃取含油樹
脂除外）
Other vegetable saps and extracts (other than extracted oleoresins)
5.00% A