2001 以醋或醋酸調製或保藏之蔬菜、果
實、堅果及其他植物可食部分
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001.10.00 以醋或醋酸調製或保藏之黃（胡）瓜
及小黃瓜
- Cucumbers and gherkins 15 D
2001.90 其他 - Other:
2001.90.10 玉米粒 - - Elotitos (young maize (corn) kernels) 15 D
2001.90.20 洋蔥 - - Onions 15 D
2001.90.90 其他 - - Other 15 D
2002 酸漬除外之調製或保藏番茄 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
2002.10.00 酸漬除外之調製或保藏番茄，整粒或
片塊
- Tomatoes, whole or in pieces 15 D
2002.90 其他 - Other:
2002.90.10 濃縮番茄 - - Tomato concentrate 5 A
2002.90.90 其他 - - Other 15 D
2003 酸漬除外之調製或保藏菇類及麥覃 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or ace tic acid:
2003.10.00 蘑菇屬菇類 - Mushrooms of the genus Agaricus 10 G3
2003.20.00 麥覃 -Truffles 15 A
2003.90.00 其他 - Other 10 G3
2004 酸漬除外之其他調製或保藏蔬菜，冷
凍，第2006節之產品除外
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:
2004.10.00 馬鈴薯 - Potatoes 15 D
2004.90.00 其他蔬菜及蔬菜混合品 - Other vegetables; mixtures of vegetables: 15 E
2005 酸漬除外之其他調製或保藏蔬菜，未
冷凍，第2006節之產品除外
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
2005.10.00 均質蔬菜 - Homogenized vegetables 15 D
2005.20.00 馬鈴薯 - Potatoes 15 D
2005.40.00 酸漬除外之調製或保藏豌豆，未冷凍 - Peas (Pisum sativum) 15 D
2006.00.00 糖漬蔬菜、果實、堅果、果皮及植物 之其他部分(瀝乾、套以糖衣、糖霜 者均在內)
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)
15 E
2007 經熬煮所得之果醬、果凍、橘皮果
凍、果實或堅果果泥及果實或堅果果 糊，不論是否加糖或含其他甜味料
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
2007.10.00 均質調製品 - Homogenized preparations 15 G2
2007.9 －其他︰ - Other:
2007.91.00 柑橘屬水果 - - Citrus fruit 15 D
2007.99 其他 - - Other:
2007.99.10 供加工用之梨、蘋果、杏或桃之果泥
，以5公斤或以上之容器包裝者
---Papar, apple, apricot or peach paster for industrial transformation, in containers of a net content of 5kg or more
0 A
2007.99.90 其他 - - - Other 15 D
2008 未列名經其他方式調製或保藏之果
實、堅果及其他植物可食部分，不論 是否加糖或含其他甜味料或酒
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
2008.1 －堅果、花生及其他種子，不論是否
混合︰
- Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11 花生 - - Ground-nuts:
2008.11.10 花生醬 - - - Butter 15 A
2008.11.90 其他 - - - Other 15 E
2008.19 其他，包括混合者 - - Other, including mixtures:
2008.19.10 杏仁、榛子或其他堅果之果糊，未加
糖者
- - - Almond, hazelnut or other nut pastes, not containing added sugar
5 A
2008.19.90 其他 - - - Other 15 E
2008.20.00 鳳梨 - Pineapples 15 D
2008.30.00 柑橘屬水果 - Citrus fruit 15 D
2008.40.00 梨 - Pears 15 D
2008.50.00 杏子 - Apricots 15 B
2008.60.00 櫻桃 - Cherries 15 A
2008.70.00 桃子（包括油桃） - Peaches, including nectarines 15 D
2008.80.00 草莓 - Strawberries 15 D
2008.9 其他，包括混合者，第2008.19目除外
︰
- Other, including mixtures other than those of subheading 2008 19:
2008.91.00 棕櫚樹芯 - - Palm hearts 15 D
2008.92.00 混合品 - - Mixtures 15 D
2008.99.00 其他 - - Other 15 D
2009 未發酵及未加酒精之果汁（包括葡萄
汁在內）及蔬菜汁，不論是否加糖或 含其他甜味料者
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
2009.1 －柑橘汁︰ - Orange juice:
2009.11.00 冷凍者 - - Frozen 15 D
Tariff No. Base Rate % Staging
2009.12.00 未冷凍者，糖度值不超過20 - - Not frozen, of a Brix value not exceeding 20
15 D
2009.19 其他 - - Other:
2009.19.10 濃縮果汁 - - - Concentrated juice 0 A
2009.19.90 其他 - - - Other 15 D
2009.2 －葡萄柚汁： - Grapefruit juice:
2009.21.00 糖度值不超過20 - - Of a Brix value not exceeding 20 15 D
2009.29 其他 - - Other:
2009.29.10 濃縮果汁 - - - Concentrated juice 5 D
2009.29.90 其他 - - - Other 15 D
2009.3 －其他任何單一柑橘類果汁： - Juice of any other single citrus fruit:
2009.31.00 糖度值不超過20 - - Of a Brix value not exceeding 20 15 D
2009.39.00 其他 - - Other 15 D
2009.4 鳳梨汁 - Pineapple juice:
2009.41.00 糖度值不超過20 - - Of a Brix value not exceeding 20 15 D
2009.49.00 其他 - - Other 15 D
2009.50.00 蕃茄汁 - Tomato juice 15 D
2009.6 葡萄汁（包括未發酵之葡萄醪）： - Grape juice (including grape must):
2009.61.00 糖度值不超過30 - - Of a Brix value not exceeding 30 15 D
2009.69 其他 - - Other:
2009.69.10 濃縮果汁(不論是否冷凍) - - - Concentrated juice, whether or not frozen
0 A
2009.69.20 葡萄汁 - - - Grape must 0 A
2009.69.90 其他 - - - Other 15 D
2009.7 蘋果汁 - Apple juice:
2009.71.00 糖度值不超過20 - - Of a Brix value not exceeding 20 15 D
2009.79 其他 - - Other:
2009.79.10 濃縮果汁(不論是否冷凍) - - - Concentrated juice, whether or not frozen
0 A
2009.79.90 其他 - - - Other 15 D
2009.80 其他任何單一之果汁或蔬菜汁 - Juice of any other single fruit or vegetable:
2009.80.10 濃縮，包括梨、桲、杏、櫻桃、
桃、布拉斯李子或黑刺李果汁，無論 是否冷凍
- - Concentrated, pear, quince, apricot, cherry, peach, damson or sloe juice, whether or not frozen
0 A
2009.80.20 百香果汁 - - Passion fruit (Passiflora spp.) juice 15 D
2009.80.30 刺番荔枝果汁 - - Soursop (Annona muricata) juice 15 D
2009.80.40 濃縮羅望子果汁 - - Concentrated tamarind juice 15 D
21
第二十一章 雜項調製食品 Chapter 21 Miscellaneous edible preparations2101 咖啡、茶或馬黛茶之萃取物、精、濃
縮物及以咖啡、茶或馬黛茶之萃取 物、精、濃縮物，或以咖啡、茶或馬 黛茶為主要成分之調製品；焙製菊苣 及其他焙製咖啡代用品及菊苣、咖啡 代用品之萃取物、精、濃縮物
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.1 －咖啡之萃取物、精、濃縮物及以咖
啡之萃取物、精、濃縮物或咖啡為主 要成分之調製品︰
- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11.00 咖啡之萃取物、精、濃縮物 - - Extracts, essences and concentrates 15 D
2101.12.00 以咖啡之萃取物、精、濃縮物或咖啡
為主要成分之調製品
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
15 D
2101.20.00 茶或馬黛茶之萃取物、精、濃縮物及
以茶、馬黛茶之萃取物、精、濃縮物 或以茶、馬黛茶為主要成分之調製品
- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
15 A
2101.30.00 焙製菊苣及其他焙製咖啡代用品及菊
苣、咖啡代用品之萃取物、精、濃縮 物
- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
15 A
2102 酵母（活性或非活性）；其他已死單
細胞微生物（但不包括第3002節之疫 苗）；發粉
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002);
prepared baking powders:
2102.10 活性酵母 - Active yeasts:
2102.10.10 繁殖用酵母 - - Culture yeast 0 A
2102.10.90 其他 - - Other 10 D
2102.20.00 非活性酵母；其他已死單細胞微生物 - Inactive yeasts; other single-cell micro-organisms, dead
0 A
2102.30.00 發粉 - Prepared baking powders 10 D
2103 醬油及其調製品；混合調味料；芥末
粉，細粒及其調製品
Sauces and preparations therefor; mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard:
2103.10.00 醬油 - Soya sauce 15 D
2103.20.00 番茄醬及其他番茄調味醬 - Tomato ketchup and other tomato sauces 15 D 2103.30 芥末粉、細粒及其調製品 - Mustard flour and meal and prepared
mustard:
2103.30.10 芥末粉及細粒 - - Mustard flour and meal 5 A
2103.30.20 芥末調製品 - - Prepared mustard 15 G2
2103.90.00 其他 - Other 15 D
2104 湯類及其調製品；均質混合調製品 Soups and broths and preparations therefor; homogenized composite food preparations:
Tariff No. Base Rate % Staging
2104.10.00 湯類及其調製品 - Soups and broths and preparations therefor
15 D
2104.20.00 均質混合調製品 - Homogenized composite food preparations
15 D
2105.00.00 冰淇淋及其他可食用冰，不論是否含
可可者
Ice cream and other edible ice, whether or not containing cocoa
15 E
2106 未列名食物調製品 Food preparations not elsewhere specified or included:
2106.10.00 濃縮蛋白質及組織化蛋白質 - Protein concentrates and textured protein substances
5 G1
2106.90 其他 - Other:
2106.90.10 植物蛋白水解產品 - - Vegetable protein hydrolysates 5 A
2106.90.20 調製餐桌上用奶油、果凍、冰淇淋 及類似配製食品之粉，不論是否含糖
- - Powders for table creams, jellies, ice creams and similar preparations, whether or not sweetened
15 E
2106.90.30 飲料工業用之化合配製品，第 3302.10.20項除外
- - Compound preparations for the drinks industry, other than goods of subdivision 3302.10.20
0 A
2106.90.40 麵包烘焙改良劑 - - Improvers for bread-making 10 A
2106.90.50 自溶性酵母 - - Autolysed yeasts 5 A
2106.90.70 第30章註一（甲）所述之調製品，第 2202.90.10之貨品除外
- - Preparations of a kind referred to in Note 1 a) to Chapter 30, other than goods of subdivision 2202.90.10
10 F
2106.90.80 液態調製品，以玉米糖漿及經部分 氫化之棕櫚油為基料，用於裝飾及充 填西點麵食製品，裝於2公斤以上之 容器者
- - Liquid preparations with a basis of maize syrup and partially hydrogenated palm oil, of a kind used for decorating and filling pastrycooks' products, in containers holding more than 2 kg
0 A
2106.90.90 其他 --Other 15 E
22
第二十二章 飲料、酒類及醋 Chapter 22 Beverages, spirits and vinegar2201 飲水，包括天然水或人造礦泉水及汽
水（碳酸水），未含糖或其他甜味料 及香料者；冰及雪
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other
sweetening matter nor flavoured; ice and snow:
2201.10.00 礦泉水及汽水（碳酸水） - Mineral waters and aerated waters 15 D
2201.90.00 其他 - Other 15 E
2202 飲水，包括礦泉水及汽水（碳酸水）
，含糖或其他甜味料或香料及其他未 含酒飲料，但不包括果汁或蔬菜汁（
第2009節）
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009:
2202.10.00 飲水，包括礦泉水及汽水（碳酸水）
，含糖或其他甜味料或香料者
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
15 E
2202.90 其他 - Other:
2202.90.10 第30章註一（甲）之調製品，供飲料 用者
- - Preparations of a kind referred to in Note 1 a) to Chapter 30, for use as beverages
10 F
2202.90.90 其他 - - Other 15 E
2203.00.00 啤酒，麥芽釀造 Beer made from malt 40 E
2204 鮮葡萄酒（包括加強酒）；葡萄醪，
第2009節所指之葡萄汁除外
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009:
2204.10.00 汽泡酒 - Sparkling wine 20 D
2204.2 －其他酒；加酒精防止發酵或中斷發
酵之葡萄醪︰
- Other wine; grape must with
fermentation prevented or arrested by the addition of alcohol:
2204.21.00 裝在二公升或以下之容器內者 - - In containers holding 2 litres or less 20 D 2204.29.00 其他鮮葡萄酒，裝在超過2公升之容
器內者
- - Other 20 D
2204.30.00 其他葡萄醪 - Other grape must 20 D
2205 威米酒（苦艾酒）及加香料之其他鮮
葡萄酒
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
2205.10.00 裝在2公升或以下之容器內者 - In containers holding 2 litres or less 20 D
2205.90.00 其他 - Other 20 D
2206.00.00 其他釀造飲料(如蘋果酒、梨酒、蜂 蜜酒)；未列名釀造飲料混合或釀造 飲料混合品或釀造飲料與未含酒精成 分之飲料混合品
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
20 D
Tariff No. Base Rate % Staging
2207 未變性之乙醇（酒精），酒精強度（
以容積計）在80%或以上者；已變性 之乙醇（酒精）及其他酒精，任何酒 精強度者
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher;
ethyl alcohol and other spirits, denatured, of any strength:
2207.10 未變性之乙醇（酒精），酒精強度（
以容積計）在80%或以上者
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher:
2207.10.10 純乙醇（酒精） - - Absolute ethyl alcohol 40 D
2207.10.90 其他 - - Other 40 D
2207.20.00 已變性之乙醇（酒精）及其他酒精，
任何酒精強度者
- Ethyl alcohol and other spirits, denatured, of any strength
40 D
2208 未變性之乙醇，其酒精強度以容積計
低於80%者；烈酒、利口酒及其他含 酒精成分之飲料
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol;
spirits, liqueurs and other spirituous beverages:
2208.20 蒸餾葡萄酒或葡萄渣而得之其他酒 80% vol; spirits, liqueurs and other spirituous beverages: - Spirits obtained by distilling grape wine or grape marc:
2208.20.10 其酒精強度以容積計在60%或以上者 - - Of an alcoholic strength by volume of 60% vol or more
30 D
2208.20.90 其他 - - Other 30 D
2208.30 威士忌酒 - Whiskies:
2208.30.10 其酒精強度以容積計在60%或以上者 - - Of an alcoholic strength by volume of 60 % vol or more
30 D
2208.30.90 其他 - - Other 30 D
2208.40 蘭姆酒及塔非亞酒 - Rum and tafia:
2208.40.10 蘭姆酒 - - Rum 40 D
2208.40.90 其他 - - Other 30 D
2208.50.00 琴酒及荷蘭杜松子酒 - Gin and Geneva 30 D
2208.60 伏特加酒 - Vodka:
2208.60.10 其酒精強度以容積計高於60%者 - -Of an alcoholic strength by volume exceeding 60% vol
30 D
2208.60.90 其他 - - Other 30 D
2208.70.00 利口酒 - Liqueurs and cordials 30 D
2208.90 其他 - Other:
2208.90.10 未變性之乙醇（酒精） - - Undenatured ethyl alcohol 40 D
2208.90.90 其他 - - Other 40 D
2209.00.00 醋及以醋酸製成之醋代用品 Vinegar and substitutes for vinegar obtained from acetic acid
15 D
23
第二十三章 食品工業產製過程之殘 渣及廢品；調製動物飼料Chapter 23 Residues and waste form