20.01 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 -黃（胡）瓜及小黃瓜 -Cucumbers and gherkins
2001.10.00.10 --切割，甜味（佐料類） --Cut, sweet (Relish type) 15 B
2001.10.00.90 --其他 --Other 15 B
2001.90 -其他 -Other
2001.90.10.00 --玉米皮 --Elotitos (young maize (corn) kernels) 15 C
2001.90.20.00 --洋蔥 --Onions 15 C
2001.90.90.00 --其他 --Other 15 C
20.02 酸漬除外之調製或保藏番茄 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2002.10.00.00 -番茄，整粒或片塊 -Tomatoes, whole or in pieces 15 C
2002.90 -其他 -Other
2002.90.10.00 --濃縮番茄 --Tomato concentrate 5 C
2002.90.90.00 --其他 --Other 15 C
20.03 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
2003.10.00.00 -蘑菇屬之菇類 -Mushrooms 10 C
2003.20.00.00 -麥覃 -Truffles 15 C
2003.90.00.00 -其他 -Other 10 C
20.04 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:
2004.10.00.00 -馬鈴薯 -Potatoes 15 C
2004.90.00.00 -其他蔬菜及蔬菜混合品 -Other vegetables and mixtures of vegetables 15 C
20.05 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:
2005.10.00.00 -均質蔬菜 -Homogenised vegetables 15 C
2005.20.00.00 -馬鈴薯 -Potatoes 15 C
2005.40.00.00 -豌豆（黑花紋蠶豆） -Peas (Pisum sativum) 15 C
2005.5 -豆類︰ -Beans (Vigna spp., Phaseolus spp.):
2005.51.00.00 --去殼豆類 --Beans, shelled 15 C
2005.59.00.00 --其他 --Other 15 C
2005.60.00.00 -蘆筍 -Asparagus 15 C
2005.70.00.00 -橄欖 -Olives 15 C
2005.80.00.00 -甜玉米 -Sweet corn (Zea mays var. saccharata) 15 D 2005.90.00.00 -其他蔬菜及蔬菜混合品 -Other vegetables and mixtures of vegetables 15 C 2006.00.00.00 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）
Fruit, vegetables, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
15 D
20.07 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:
2007.10.00.00 -均質調製品 -Homogenised preparations 15 C
2007.9 -其他︰ -Other :
2007.91.00.00 -柑橘屬水果 -Citrus fruit 15 C
2007.99 --其他 --Other
2007.99.10.00 ---供加工用之梨、蘋果或杏仁果 泥，以５公斤或以上之容器包裝 者
---Pear, apple, apricot or peach paste for industrial transformation, in containers of a net content of 5 kg or more
0 A
2007.99.90.00 ---其他 ---Other 15 D
20.08 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
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
2008.11.10.00 ---花生醬 ---Butter 15 D
2008.11.90.00 ---其他 ---Other 15 D
2008.19 --其他，包括混合者 --Other, including mixtures 2008.19.10.00 ---其他方式調製或保藏不含糖之
杏仁、榛樹、胡桃子醬
--- Almond, hazelnut or other nut pastes, not containing added sugar
5 A
2008.19.90.00 --- 其他 ---Other 15 A
2008.20.00.00 -鳳梨 -Pineapples 15 D
2008.30.00.00 -柑橘屬水果 -Citrus fruit 15 D
2008.40.00.00 -梨 -Pears 15 A
2008.50.00.00 -杏子 -Apricots 15 C
2008.60.00.00 -櫻桃 -Cherries 15 C
2008.70.00.00 -桃子（包括油桃） -Peaches 15 A
2008.80.00.00 -草莓 -Strawberries 15 C
2008.9 -其他，包括混合者，第２００８
‧１９目除外︰
-Other, including mixtures other than those of subheading No.2008.19:
2008.91.00.00 --棕櫚樹芯 --Palm hearts 15 C
2008.92.00.00 --混合品 --Mixtures 15 A
2008.99.00.00 --其他 --Other 15 D
20.09 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:
2009.11.00.00 --冷凍者 --Frozen 15 D
2009.12.00.00 --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
2009.19.10.00 ---濃縮果汁 ---Concentrated juice 0 A
2009.19.90.00 ---其他 ---Other 15 C
2009.2 -葡萄柚汁： -Grapefruit juice :
2009.21.00.00 --糖度值不超過２０ --Of a Brix value not exceeding 20 15 C
2009.29 --其他 --Other
2009.29.10.00 ---濃縮果汁 ---Concentrated juice 0 A
2009.29.90.00 ---其他 ---Other 15 A
2009.3 -其他任何單一柑橘類果汁： -Juice of any other single citrus fruit :
2009.31.00.00 --糖度值不超過２０ --Of a Brix value not exceeding 20 15 D
2009.39.00.00 --其他 --Other 15 C
2009.4 -鳳梨汁： -Pineapple juice :
2009.41.00.00 --糖度值不超過２０ --Of a Brix value not exceeding 20 15 C
2009.49.00.00 --其他 --Other 15 C
2009.50.00.00 -番茄汁 -Tomato juice 15 C
2009.6 -葡萄汁（包括未發酵之葡萄 -Grape juice (including grape must) :
2009.61.00.00 --糖度值不超過３０ --Of a Brix value not exceeding 30 15 A
2009.69 --其他 --Other
2009.69.10.00 ---濃縮果汁(不論是否冷凍) ---Concentrated juice, whether or not frozen 0 A
2009.69.20.00 ---葡萄汁 ---Grape must 0 A
2009.69.90.00 ---其他 ---Other 15 A
2009.7 -蘋果汁： - Apple juice:
2009.71.00.00 --糖度值不超過２０ --Of a Brix value not exceeding 20 15 A
2009.79 --其他 --Other
2009.79.10.00 ---濃縮果汁(不論是否冷凍) ---Concentrated juice, Frozen included 0 A
2009.79.90.00 ---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 2009.80.10.00 --濃縮果汁(包括梨、杏、梅子、
桃及櫻桃)，不論是否冷凍
--Concentrated, pear, quince, apricot, cherry, peach, damson or sloe juice, whether or not frozen
0 A
2009.80.20.00 --百香果汁 -- Passion fruit (Passiflora spp.) juice 15 C
2009.80.30.00 --刺番荔枝果汁 --Soursop (Annona muricata) juice 15 C
2009.80.40.00 --濃縮羅望子果汁 --Concentrated tamarind juice 15 C
2009.80.90.00 --其他 --Other 15 A
2009.90.00.00 -混合汁 -Mixtures of juices 15 A
21
第二十一章 雜項調製食品 Chapter 21 Miscellaneous edible preparations21.01 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
2101.11.00.10 ---即溶咖啡 ---Instant coffee 15 D
2101.11.00.90 ---其他 ---Other 15 C
2101.12.00.00 --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 C
2101.20.00.00 -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 C
2101.30.00.00 -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 C
21.02 酵母（活性或非活性）；其他已
死單細胞微生物（但不包括第３ ００２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
2102.10.10.00 -- 繁殖用酵母 -- Culture yeast 0 A
2102.10.90.00 -- 其他 --Other 0 A
2102.20.00.00 -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
2102.30.00.00 -發粉 -Prepared baking powders 10 B
21.03 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:
2103.10.00.00 -醬油 -Soya sauce 15 C
2103.20.00.00 -醬油,番茄醬及其他番茄調味醬 -Soy sauce,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
2103.30.10.00 -- 芥末粉及粗粉 -- Mustard flour and meal 5 B
2103.30.20.00 -- 芥末調製品 -- Prepared mustard 15 C
2103.90.00.00 -其他 -Other 15 B
21.04 湯類及其調製品；均質混合調製
品
Soups and broths and preparations therefor;
homogenized composite food preparations:
2104.10.00.00 -湯類及其調製品 -Soups and broths and preparations therefor 15 C 2104.20.00.00 -均質混合調製食品 -Homogenised composite food preparations 15 C 2105.00.00.00 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
40 D
21.06 未列名食物調製品 Food preparations not elsewhere specified or included:
2106.10.00.00 -濃縮蛋白質及組織化蛋白質 -Protein concentrates and textured protein substances
5 A
2106.90 -其他 -Other
2106.90.10.00 --水解植物蛋白 -- Vegetable protein hydrolysates 5 A
2106.90.20.00 -- 布丁、冰淇淋調製粉，不論是 否含糖
-- Powders for table creams, jellies, ice creams and similar preparations, whether or not sweetened
15 C
2106.90.30 -- 飲料工業調製品第３３０２．
１０．２０除外
-- Compound preparations for the drinks industry, other than goods of subdivision 3302.10.20
2106.90.30.10 --- 含香料水及含甜味料汽水濃縮 物
---Concentrated for producing flavored and sweetened aerated waters
5 A
2106.90.30.90 ---其他 ---Other 5 A
2106.90.40.00 -- 做麵包促進粉 -- Improvers for bread-making 5 B
2106.90.50.00 -- 自溶性酵母(萃取 ) -- Autolysed yeasts 5 A
2106.90.70.00 -- 第30章註1a)之調製品，第 2202.90.10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 C
2106.90.80.00 -- 玉米糖漿及部分氫化之棕櫚油 所調製之液體，用於烘焙、填充
，以２公斤以上之容器包裝者
-- 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
0 A
2106.90.90 -- 其他 --Other
2106.90.90.10 ---乳化劑 ---Emulsifiers 5 A
2106.90.90.20 ---玉米塊 ---Corn mass 15 A
2106.90.90.30 玉米粉薄烙餅 ---Corn tortilla 15 A
2106.90.90.90 ---其他 ---Other 15 A
22
第二十二章 飲料、酒類及醋 Chapter 22 Beverages, spirits and vinegar22.01 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 -礦泉水及汽水（碳酸水） -Mineral waters and aerated waters
2201.10.00.10 --礦泉水 --Mineral water 15 C
2201.10.00.20 --汽水（碳酸水） --aerated waters 15 C
2201.90.00 -其他 -Other
2201.90.00.10 --飲水，非碳酸水且非合成 --Neither aerated waters, nor compound 15 C
2201.90.00.90 --其他 --Other 15 C
22.02 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 No. 20.09
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
2202.10.00.10 --汽水，含香料 --aerated flavoured waters 15 C
2202.10.00.11 ---裝於塑膠容器者 ---In plastic containers 15 C
2202.10.00.12 ---裝於金屬容器者 ---In metal containers 15 C
2202.10.00.19 ---裝於其他容器者 ---In other containers 15 C
2202.10.00.90 --其他 --other 15 C
2202.90 -其他 -Other
2202.90.10.00 -- 第30章註1a)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 D
2202.90.90 -- 其他 --Other
2202.90.90.10 ---由水、甜味劑、及糖以任何形 式所組成之飲料，以蔬菜、水果 及天然果汁之人工濃縮物調味；
乳製品，以水果或可可調味
---Beverages made by water, sweetened, or sugary in any other way, flavoured, produced with artificial concentrations of vegetables and fruits, including natural diluted juices , beverages with milk, flavoured or with fruit or cocoa.
15 C
2202.90.90.30 ---以乳製品為基礎之汽水（碳酸 水）飲料
---Beverages with milk base, aerated. 15 C
2202.90.90.90 ---其他 ---Other 15 C
2203.00.00 啤酒，麥芽釀造 Beer made from malt
2203.00.00.10 -罐裝啤酒 -In cans 15 E
2203.00.00.90 -其他 -Other 15 E
22.04 鮮葡萄酒（包括加強酒）；葡萄
醪，第２００９節所指之葡萄汁
Wine of fresh grapes, including fortified wines; grape must other than that of heading
2204.10.00.00 -汽泡酒 -Sparkling wine 10 B
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
l h l
2204.21.00.00 --裝在２公升或以下之容器內者 --In containers holding 2 liter or less 10 A
2204.29.00.00 --其他 --Other 10 C
2204.30.00.00 -其他葡萄醪 -Other grape must 10 C
22.05 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
2205.10.00.00 -裝在２公升或以下之容器內者 -In containers holding 2 liter or less 10 C
2205.90.00.00 -其他 -Other 10 C 2206.00.00.00 其他釀造飲料（如蘋果酒 梨酒
蜂蜜酒）；未列名釀造飲料混合 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
10 C
22.07 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
2207.10.10.00 -- 完全已變性之乙醇（酒精） -- Absolute ethyl alcohol 40 D
2207.10.90 -- 其他 --Other
2207.10.90.10 --- 醫療用酒精 ---For clinical use. 40 D
2207.10.90.90 ---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
2207.20.00.10 --已變性之精餾乙醇（酒精）及其 他酒精
--Ethylic alcohol bi-rectified and denatured 40 D
2207.20.00.90 --其他 --Other 40 D
22.08 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酒 -Spirits obtained by distilling grape wine or
grape marc 2208.20.10.00 --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
10 D
2208.20.90.00 --其他 --Other 10 D
2208.30 -威士忌酒 -Whiskies
2208.30.10.00 --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
10 A
2208.30.90.00 --其他 --Other 5 A
2208.40 -蘭姆酒及塔非亞酒 -Rum and tafia
2208.40.10.00 --蘭姆酒 --Rum 40 D
2208.40.90 --其他 --Other
2208.40.90.10 ---未包裝者 ---No packing 15 D
2208.40.90.90 ---其他 ---Other 15 D
2208.50.00.00 -琴酒及荷蘭杜松子酒 -Gin and Geneva 5 A
2208.60 -伏特加酒 -Vodka
2208.60.10.00 --其酒精強度以容積計低於６０％
者
--Of an alcoholic strength by volume exceeding 60% vol
10 C
2208.60.90.00 --其他 --Other 15 C
2208.70.00.00 -再製酒（利口酒）及甘露酒 -Liqueurs and cordials 10 B
2208.90 -其他 -Other
2208.90.10.00 --未變性之乙醇 --Undenatured ethyl alcohol 40 D
2208.90.20.00 --發酵、蒸餾穀物汁液而得之列酒
，其酒精強度以容積計等於或高 於６０％者
--Spirits obtained from fermentation and distillation of cereal must, with an alcoholic strength by volume equal or exceeding 60%
l
10 C
2208.90.90 --其他 --Other