稅則號列 Tariff No. 貨名

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01

^{第一章活動物}

Chapter 1 Live animals

0101 馬、驢、騾及駃騠 Live horses, asses, mules and hinnies

010110 純種繁殖用 Pure-bred breeding animals

01011000 ^{馬、驢，純種繁殖用} Live horses and asses , pure-bred breeding animals

2.50% A

010190 其他 Other

01019000 其他馬、驢、騾及駃騠 Live horses , asses , mules and hinnies , other than pure-bred breeding animals

2.50% A

0102 牛 Live bovine animals

01021000 牛，純種繁殖用 Live bovine animals, pure-bred breeding

animals

2.50% A

010290 其他 Other

01029000 牛，純種繁殖用除外 Live bovine animals, other than pure-bred

breeding animals

5.00% B

0103 豬 Live swine

01031000 豬，純種繁殖用 Live swine, pure-bred breeding animals 2.50% A

01039 －其他︰ -Other:

010391 重量少於５０公斤者 Weighing less than 50 kg

01039100 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

5.00% B

010392 ^{重量５０公斤及以上者} Weighing 50 kg or more

01039200 豬，重量５０公斤及以上者，純種繁

殖用除外

Live swine, weighing 50kg or more, other than pure-bred breeding animals

5.00% B

0104 ^{綿羊及山羊} Live sheep and goats

010410 綿羊 Sheep

01041000 綿羊 Live sheep 8.90% C

010420 ^山羊 Goats

01042000 山羊 Live goats 8.90% C

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

01051 －重量１８５公克及以下者︰ -Weighing not more than 185 g:

010511 飼養之雞 Fowls of the species Gallus domesticus

01051110 雞，純種繁殖用，重量１８５公克及

以下者

Live fowls, pure-bred breeding animals, weighing not more than 185 g

Free A

01051120 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

4.20% A

010512 火雞 Turkeys

01051210 火雞，純種繁殖用，重量１８５公克

及以下者

Live turkeys, pure-bred breeding animals, weighing not more than 185 g

Free A

01051220 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

4.20% A

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010519 其他 Other

01051910 鴨、鵝、珍珠雞，純種繁殖用，重量

１８５公克及以下者

Live ducks, geese, guinea fowls, pure-bred breeding animals, weighing not more than 185 g

Free A

01051920 鴨、鵝、珍珠雞，純種繁殖用除外，

重量１８５公克及以下者

Live ducks, geese, guinea fowls, other than pure-bred breeding animals, weighing not more than 185 g

4.20% A

01059 －其他︰ -Other:

010592 飼養之雞，重量２０００公克及以下

者

Fowls of the species Gallus domesticus, weighing not more than 2,000 g

01059210 飼養之雞，純種繁殖用除外，重量１

８５公克以上，２０００公克及以下者

Live fowls, of the species Gallus domesticus pure-bred breeding animals, weighing more than 185 g, but not more than 2000 g

Free A

01059220 飼養之雞，純種繁殖用除外，重量１

８５公克以上，２０００公克及以下者

Live fowls of the species Gallus domesticus, other than pure-bred breeding animals, weighing more than 185 g, but not more than 2000 g

4.20% A

010593 飼養之雞，重量２０００公克以上者 Fowls of the species Gallus domesticus, weighing more than 2,000 g

01059310 飼養之雞，純種繁殖用，重量２００

０公克以上者

Live fowls of the species Gallus domesticus, pure-bred breeding animals, weighing more than 2000 g

Free A

01059320 飼養之雞，純種繁殖用除外，重量２

０００公克以上者

Live fowls of the species Gallus domesticus, other than pure-bred breeding animals weighing more than 2000 g

4.20% A

010599 其他 Other

01059910 鴨、鵝、火雞、珍珠雞，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

Free A

01059920 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

4.20% A

0106 ^{其他活動物} Other live animals

01061 －哺乳類動物： -Mammals:

010611 靈長目 Primates

01061100 ^{靈長目之哺乳類動物} Mammals of the order Primates 13.10% A

010612 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)

Whales , dolphins and porpoises (mammals of the order Cetacea) ; manatees and

dugongs(mammals of the order Sirenia)

12.50% A

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010619 其他 Other

01061910 飼養活畜（食用） Livestock (used for human food) 8.90% C

01061920 其他飼養活畜 Other livestock 13.10% C

01061930 ^{其他水產活動物} Other aquatic animals , live 12.50% C

01061940 活獸畜 Wild animals , live 13.10% C

01061990 其他哺乳類動物 Other mammals 9.00% C

010620 ^{爬蟲類（包括蛇及} ^） Reptiles (including snakes and turtles)

01062010 活蛇 Snakes, live 13.10% A

01062020 活 Turtles and tortoises, live 9.00% A

01062090 ^{其他爬蟲類} Other reptiles 9.00% C

01063 －鳥類： -Birds:

010631 猛禽 Birds of prey

01063100 ^猛禽 Birds of prey 13.10% C

010632 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)

01063200 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)

13.10% A

010639 其他 Other

01063900 其他鳥類 Other Birds 13.10% A

010690 其他 Other

01069010 活昆蟲 Insects , live 13.10% A

01069090 其他活動物 Other live animals 9.00% A

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02

第二章肉及食用雜碎

Chapter 2 Meat and edible meat offal

0201 牛肉，生鮮或冷藏 Meat of bovine animals, fresh or chilled

020110 ^{屠體及半片屠體} Carcasses and half-carcasses

02011010 特殊品級屠體及半片屠體牛肉，生鮮

或冷藏

Special quality carcasses and half-carcasses of bovine animals, fresh or chilled

NT$ 10 /KGM C

02011090 其他屠體及半片屠體牛肉，生鮮或冷

藏

Other carcasses and half-carcasses of bovine animals, fresh of chilled

NT$ 10 /KGM C

020120 ^{其他帶骨切割肉} Other cuts with bone in

02012010 特殊品級帶骨四分之一屠體牛肉及切

割肉排（胸側肉、背脊肉、腰脊肉、

上腿肉），生鮮或冷藏

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM C

02012020 特選級或精選級肉牛切割之帶骨牛

腩、牛腱，生鮮或冷藏

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM C

02012090 其他帶骨切割牛肉，生鮮或冷藏 Other cuts of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM C

020130 去骨者 Boneless

02013010 特殊品級去骨四分之一屠體牛肉及切

割肉排（胸側肉、背脊肉、腰脊肉、

上腿肉），生鮮或冷藏

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM C

02013020 特選級或精選級肉牛切割之去骨牛

腩、牛腱，生鮮或冷藏

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM C

02013090 其他去骨牛肉，生鮮或冷藏 Other meat of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM C

0202 冷凍牛肉 Meat of bovine animals, frozen

020210 屠體及半片屠體 Carcasses and half-carcasses

02021010 特殊品級冷凍屠體及半片屠體牛肉 Special quality carcasses and half-carcasses of bovine animals, frozen

NT$ 10 /KGM C

02021090 其他冷凍屠體及半片屠體牛肉 Other carcasses and half-carcasses of bovine animals, frozen

NT$ 10 /KGM C

020220 其他帶骨切割肉 Other cuts with bone in

02022010 特殊品級冷凍帶骨四分之一屠體牛肉

及切割肉排（胸側肉、背脊肉、腰脊肉、上腿肉）

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, frozen

NT$ 10 /KGM C

02022020 特選級或精選級肉牛切割之冷凍帶骨

牛腩、牛腱

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, frozen

NT$ 10 /KGM C

02022090 其他冷凍帶骨切割牛肉 Other cuts of bovine animals, with bone in, frozen

NT$ 10 /KGM C

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02023010 特殊品級冷凍去骨四分之一屠體牛肉及切割肉排（胸側肉、背脊肉、腰脊肉、上腿肉）

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, frozen

NT$ 10 /KGM C

02023020 特選級或精選級肉牛切割之冷凍去骨

牛腩、牛腱

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, frozen

NT$ 10 /KGM C

02023090 其他冷凍去骨牛肉 Other meat of bovine animals, boneless,

frozen

NT$ 10 /KGM C

0203 豬肉，生鮮、冷藏或冷凍 Meat of swine, fresh, chilled or frozen

02031 －生鮮或冷藏︰ -Fresh or chilled:

02031100 屠體及半片屠體豬肉，生鮮或冷藏 Carcasses and half-carcasses of swine, fresh or chilled

12.50% C

020312 帶骨之腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof, with bone in

02031200 帶骨之豬腿肉、肩肉及其切割肉，生

鮮或冷藏

Hams, shoulders and cuts thereof, of swine, with bone in, fresh or chilled

12.50% C

020319 其他 Other

02031911 去骨豬腹脇肉（包括腩排），生鮮或

冷藏

Belly(including spare ribs) of swine, boneless, fresh or chilled

12.50% E

02031919 其他去骨豬肉，生鮮或冷藏 Other meat of swine, boneless, fresh or chilled 12.50% C

02031991 帶骨豬腹脇肉（包括腩排），生鮮或

冷藏

Belly of swine (including spare ribs), with bone in, fresh or chilled

12.50% E

02031999 其他帶骨豬肉，生鮮或冷藏 Other meat of swine, with bone in, fresh or chilled

12.50% C

02032 －冷凍︰ -Frozen:

020321 ^{屠體及半片屠體} Carcasses and half-carcasses

02032100 冷凍屠體及半片屠體豬肉 Carcasses and half-carcasses of swine, frozen 12.50% C

02032200 冷凍帶骨之豬腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof, of swine, with bone in, frozen

12.50% C

020329 其他 Other

02032911 冷凍去骨豬腹脇肉（包括腩排） Belly(including spare ribs) of swine, boneless, frozen

12.50% E

02032919 其他冷凍去骨豬肉 Other meat of swine, boneless, frozen 12.50% D

02032991 冷凍帶骨豬腹脇肉（包括腩排） Belly(including spare ribs) of swine, with bone in, frozen

12.50% E

02032999 其他冷凍帶骨豬肉 Other meat of swine, with bone in, frozen 12.50% D

0204 綿羊或山羊肉，生鮮、冷藏或冷凍 Meat of sheep or goats, fresh, chilled or frozen

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020410 屠體及半片屠體小羊肉，生鮮或冷藏 Carcasses and half-carcasses of lamb, fresh or chilled

02041000 屠體及半片屠體小羊肉，生鮮或冷藏 Carcasses and half-carcasses of lamb, fresh or chilled

NT$ 11.3 /KGM or 15 % whichever is higher

D

02042 －綿羊肉，生鮮或冷藏︰ -Other meat of sheep, fresh or chilled:

02042100 屠體及半片屠體綿羊肉，生鮮或冷藏 Carcasses and half-carcasses of sheep, fresh or chilled

D

02042200 其他帶骨切割綿羊肉，生鮮或冷藏 Other cuts of sheep, with bone in, fresh or chilled

D

02042300 去骨綿羊肉，生鮮或冷藏 Meat of sheep, boneless, fresh or chilled NT$ 11.3 /KGM or 15 % whichever is higher

D

020430 冷凍屠體及半片屠體小羊肉 Carcasses and half-carcasses of lamb, frozen

02043000 冷凍屠體及半片屠體小羊肉 Carcasses and half-carcasses of lamb, frozen NT$ 11.3 /KGM or 15 % whichever is higher

D

02044 ^{－冷凍綿羊肉︰} -Other meat of sheep, frozen:

02044100 冷凍屠體及半片屠體綿羊肉 Carcasses and half-carcasses of sheep, frozen NT$ 11.3 /KGM or 15 % whichever is higher

D

02044200 其他冷凍帶骨切割綿羊肉 Other cuts of sheep, with bone in, frozen NT$ 11.3 /KGM or 15 % whichever is higher

D

02044300 冷凍去骨綿羊肉 Meat of sheep, boneless, frozen NT$ 11.3 /KGM

or 15 % whichever is higher

D

020450 山羊肉 Meat of goats

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02045000 山羊肉，生鮮、冷藏或冷凍 Meat of goats, fresh, chilled or frozen NT$ 11.3 /KGM or 15 % whichever is higher

D

0205 肉類（馬、騾、驢及駃騠），生鮮、

冷藏或冷凍

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

冷藏或冷凍

20.00% C

0206 食用雜碎（牛、豬、綿羊、山羊、

馬、騾、驢或駃騠），生鮮、冷藏或冷凍

Edible offals of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

020610 牛雜碎，生鮮或冷藏 Of bovine animals, fresh or chilled

02061010 牛肉骨，生鮮或冷藏 Bone with meat of bovine animals, fresh or

chilled

35.00% D

02061090 其他食用牛雜碎，生鮮或冷藏 Other edible offal of bovine animals, fresh or chilled

15.00% D

02062 －冷凍牛雜碎︰ -Of bovine animals, frozen:

020621 舌 Tongues

02062100 冷凍牛舌 Tongues of bovine animals, frozen 15.00% D

020622 肝 Livers

02062200 冷凍牛肝 Livers of bovine animals, frozen 15.00% D

020629 其他 Other

02062910 冷凍牛肉骨 Bone with meat of bovine animals, frozen 34.00% D

02062990 其他冷凍食用牛雜碎 Other edible offal of bovine animals, frozen 15.00% D

020630 ^{豬雜碎，生鮮或冷藏} Of swine, fresh or chilled

02063010 豬肉骨，生鮮或冷藏 Bone with meat of swine, fresh or chilled 35.00% D

02063020 豬腳（包括前、後腿蹄膀及腱子肉）

及橫膈膜，生鮮或冷藏

Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, fresh or chilled

15.00% E

02063090 其他食用豬雜碎，生鮮或冷藏 Other edible offal of swine, fresh or chilled 15.00% D

02064 －冷凍豬雜碎︰ -Of swine, frozen:

020641 ^肝 Livers

02064100 冷凍豬肝 Livers of swine, frozen 15.00% D

020649 其他 Other

02064910 冷凍豬筋 Tendons of swine, frozen 15.00% D

02064920 冷凍豬肉骨 Bone with meat of swine, frozen 35.00% D

02064930 冷凍豬腳（包括前、後腿蹄膀及腱子

肉）及橫膈膜

Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, frozen

15.00% E

02064990 其他冷凍食用豬雜碎 Other edible offals of swine, frozen 15.00% D

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020680 其他雜碎，生鮮或冷藏 Other, fresh or chilled

02068011 羊肉骨，生鮮或冷藏 Bone with meat of sheep, lambs and goats,

fresh or chilled

35.00% D

02068019 其他食用羊雜碎，生鮮或冷藏 Other edible offal of sheep, lambs and goats, fresh or chilled

42.50% D

02068020 雜碎（馬、驢、騾、駃騠），生鮮或

冷藏

Edible offals of horses, asses, mules or hinnies, fresh or chilled

45.00% D

020690 冷凍其他雜碎 Other, frozen

02069010 冷凍羊肉骨 Bone with meat of sheep, lambs and goats,

frozen

35.00% D

02069090 其他冷凍羊雜碎 Other edible offal of sheep, lambs and goats, frozen

42.50% D

0207 屬第０１０５節之家禽肉及食用雜碎

，生鮮、冷藏或冷凍

Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen

02071 －飼養之雞︰ -Of fowls of the species Gallus domesticus:

020711 未切成塊者，生鮮或冷藏 Not cut in pieces, fresh or chilled

02071100 雞肉，未切成塊者，生鮮或冷藏 Meat of fowls of the species Gallus

domesticus, not cut in pieces, fresh or chilled

20.00% E

020712 冷凍未切成塊者 Not cut in pieces, frozen

02071200 冷凍雞肉，未切成塊者 Meat of fowls of the species Gallus

domesticus, not cut in pieces, frozen

20.00% E

020713 肉塊及雜碎，生鮮或冷藏 Cuts and offal, fresh or chilled

02071311 雞腿（包括棒棒腿及骨腿）及雞翅，

生鮮或冷藏

Drum sticks (including legs and leg quarters ) and wings of fowls of the species Gallus domesticus, fresh or chilled

20.00% E

02071319 其他雞肉肉塊，生鮮或冷藏 Other meat of fowls of the species Gallus domesticus, cut in pieces, fresh or chilled

20.00% E

02071320 雞肝，生鮮或冷藏 Livers of fowls of the species Gallus

domesticus, fresh or chilled

25.00% E

02071391 雞心及雞腳，生鮮或冷藏 Heart and feet of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

02071392 雞脖子，生鮮或冷藏 Neck of fowls of the species Gallus

domesticus, fresh or chilled

34.00% E

02071399 其他雞雜碎，生鮮或冷藏 Other offal of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

020714 冷凍肉塊及雜碎 Cuts and offal, frozen

02071411 冷凍雞腿（包括棒棒腿及骨腿）及雞

趐

Drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen

20.00% E

02071419 其他冷凍雞肉肉塊 Other meat of fowls of the species Gallus

domesticus, cut in pieces, frozen

20.00% E

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02071421 冷凍雞肝 Livers of fowls of the species Gallus domesticus, frozen

25.00% E

02071422 冷凍雞心及雞腳 Heart and feet of fowls of the species Gallus domesticus, frozen

25.00% E

02071423 冷凍雞脖子 Neck of fowls of the species Gallus

domesticus, frozen

34.00% E

02071429 ^{其他冷凍雞雜碎} Other offal of fowls of the species Gallus

domesticus, frozen

25.00% E

02072 －火雞︰ -Of turkeys:

02072400 火雞肉，未切成塊者，生鮮或冷藏 Meat of turkeys, not cut in pieces, fresh or chilled

10.00% A

020725 ^{冷凍未切成塊者} Not cut in pieces, frozen

02072500 冷凍火雞肉，未切成塊者 Meat of turkeys, not cut in pieces, frozen 10.00% A

020726 肉塊及雜碎，生鮮或冷藏 Cuts and offal, fresh or chilled

02072610 火雞肉肉塊，生鮮或冷藏 Meat of turkeys, cut in pieces, fresh or chilled 10.00% A

02072620 火雞肝，生鮮或冷藏 Livers of turkeys, fresh or chilled 30.00% D

02072690 其他火雞雜碎，生鮮或冷藏 Other offals of turkeys, fresh or chilled 25.00% E

020727 冷凍肉塊及雜碎 Cuts and offal, frozen

02072710 冷凍火雞肉，肉塊 Meat of turkeys, cut in pieces, frozen 8.50% A

02072721 冷凍火雞肝 Liver of turkeys, frozen 25.00% D

02072722 冷凍火雞心 Heart of turkeys, frozen 34.00% D

02072729 其他冷凍火雞雜碎 Other offal of turkeys, frozen 25.00% E

02073 －鴨、鵝及珍珠雞︰ -Of ducks, geese or guinea fowls:

02073210 鴨肉，未切成塊者，生鮮或冷藏 Meat of ducks, not cut in pieces, fresh or chilled

30.00% D

02073220 鵝肉及珍珠雞肉，未切成塊者，生鮮

或冷藏

Meat of geese and guinea fowls, not cut in pieces, fresh or chilled

25.00% D

020733 ^{冷凍未切成塊者} Not cut in pieces, frozen

02073310 冷凍鴨肉，未切成塊者 Meat of ducks, not cut in pieces, frozen 30.00% D

02073320 冷凍鵝肉及珍珠雞肉，未切成塊者 Meat of geese and guinea fowls, not cut in pieces, frozen

25.00% D

020734 脂肝，生鮮或冷藏 Fatty livers, fresh or chilled

02073400 脂肝，生鮮或冷藏 Fatty livers, fresh or chilled 21.00% D

020735 ^{其他，生鮮或冷藏} Other, fresh or chilled

02073510 鴨肉肉塊，生鮮或冷藏 Meat of ducks, cut in pieces, fresh or chilled 35.00% D

02073520 鵝肉及珍珠雞肉，肉塊，生鮮或冷藏 Meat of geese and guinea fowls, cut in pieces, fresh or chilled

25.00% D

02073591 鴨心及鵝心，生鮮或冷藏 Heart of ducks and geese, fresh or chilled 34.00% D

02073599 其他鴨、鵝及珍珠雞雜碎，生鮮或冷

藏

Other offal of ducks, geese, or guinea fowls, fresh or chilled

25.00% E

(10)

020736 冷凍其他 Other, frozen

02073610 冷凍鴨肉，肉塊 Meat of ducks, cut in pieces, frozen 35.00% D

02073620 冷凍鵝肉及珍珠雞肉，肉塊 Meat of geese and guinea fowls, cut in pieces, frozen

25.00% D

02073630 冷凍鴨、鵝及珍珠雞之肝 Livers of ducks, geese or guinea fowls, frozen 25.00% D

02073691 ^{冷凍鴨心及鵝心} Heart of ducks or geese, frozen 34.00% D

02073699 冷凍其他鴨、鵝及珍珠雞雜碎 Other offal of ducks, geese or guinea fowls, frozen

25.00% E

0208 其他肉類及食用雜碎，生鮮、冷藏或冷凍

Other meat and edible meat offal, fresh, chilled or frozen

020810 家兔或野兔 Of rabbits or hares

02081000 家兔肉或野兔肉，生鮮、冷藏或冷凍 Meat of rabbits or hares, fresh, chilled or frozen

24.00% D

020820 蛙腿 Frogs' legs

02082000 蛙腿肉，生鮮、冷藏或冷凍 Meat of frogs' legs, fresh, chilled or frozen 27.00% D

020830 靈長目 Of primates

02083010 靈長目之哺乳類動物肉，生鮮、冷藏

或冷凍

Meat of the order Primates of mammals , fresh , chilled or frozen

34.00% D

02083020 靈長目之哺乳類動物之食用雜碎，生

鮮、冷藏或冷凍

Edible offal of the order Primates of mammals , fresh , chilled or frozen

45.00% D

Of whales , dolphins and porpoises (mammals of the order Cetacea) ; of manatees and dugongs (mammals of the order Sirenia)

02084010 鯨肉、海豚肉及鼠海豚肉、海牛肉及

儒艮肉，生鮮、冷藏或冷凍

Meat of whales , dolphins , porpoises , manatees and dugongs , fresh , chilled or frozen

34.00% D

02084020 鯨、海豚及鼠海豚、海牛及儒艮之食

用雜碎，生鮮、冷藏或冷凍

Edible offal of whales , dolphins , porpoises , manatees and dugongs , fresh , chilled or frozen

45.00% D

020850 爬蟲類（包括蛇及） Of reptiles (including snakes and turtles)

02085010 ^{爬蟲類（包括蛇及} ^{）肉，生鮮、冷}

藏或冷凍

Meat of reptiles (including snakes and turtles) , fresh , chilled or frozen

34.00% D

02085020 爬蟲類（包括蛇及）之食用雜碎，

生鮮、冷藏或冷凍

Edible offal of reptiles (including snakes and turtles) , fresh , chilled or frozen

45.00% D

020890 其他 Other

02089011 鹿肉，生鮮、冷藏或冷凍 Meat of deer , fresh , chilled or frozen 16.20% D

02089012 鹿鞭，生鮮、冷藏或冷凍 Lu Pien (Cervi Penis) , fresh, chilled or frozen 20.00% D

02089013 鹿腳筋，生鮮、冷藏或冷凍 Tendons of deer , fresh , chilled or frozen 15.00% D

02089020 其他肉類，生鮮、冷藏或冷凍 Other meat, fresh, chilled or frozen 34.00% D

(11)

02089030 第０２０７節除外之食用家禽雜碎，

生鮮、冷藏或冷凍

Edible offal, fresh, chilled or frozen (other than edible offal of heading No. 02.07)

25.00% E

02089090 其他第０２０６節及家禽雜碎除外之

食用雜碎，生鮮、冷藏或冷凍

Other edible meat offal, fresh, chilled, or frozen, other than edible offal of poultry and of heading No. 02.06)

45.00% D

0209 不帶瘦肉之豬脂及禽脂，未熬或未以其他方法萃取，生鮮、冷藏、冷凍、

鹹、浸鹹、乾或燻製者

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

020900 不帶瘦肉之豬脂及禽脂，未熬或未以

其他方法萃取，生鮮、冷藏、冷凍、

02090000 不帶瘦肉之豬脂及禽脂，未熬或未以

其他方法萃取，生鮮、冷藏、冷凍、

18.80% D

0210 鹹、浸鹹、乾或燻製之肉類及食用雜碎；肉類或雜碎肉製成之食用肉粉或粗肉粉

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

02101 －豬肉︰ -Meat of swine:

02101100 帶骨之豬腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof of swine, with bone in

15.00% C

021012 腹脇肉及其切割肉 Bellies (streaky) and cuts thereof

02101200 豬腹脇肉及其切割肉 Bellies (streaky) and cuts thereof, of swine 20.00% C

021019 其他 Other

02101900 其他鹹、浸鹹、乾或燻製之豬肉 Other meat of swine, salted, in brine, dried or smoked

15.00% C

021020 牛肉 Meat of bovine animals

02102000 鹹、浸鹹、乾或燻製之牛肉 Meat of bovine animals, salted, in brine, dried or smoked

15.00% E

02109 －其他，包括肉類或雜碎肉製成之食

用肉粉及粗肉粉：

- Other , including edible flours and meals of meat and meat offal :

021091 ^靈長目 Of primates

02109100 鹹、浸鹹、乾或燻製之靈長目哺乳類

動物肉及食用雜碎；及其肉或雜碎肉製成之食用肉粉及粗肉粉

Meat and edible offals of the order Primates of mammals, salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

Of whales , dolphins and porpoises (mammals of the order Cetacea) ; of manatees and dugongs (mammals of the order Sirenia)

(12)

02109200 鹹、浸鹹、乾或燻製之鯨、海豚、鼠海豚、海牛及儒艮肉及食用雜碎；及其肉或雜碎肉製成之食用肉粉及粗肉粉

Meat and edible offals of whales , dolphins , porpoises , manatees and dugongs , salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

021093 爬蟲類（包括蛇及） Of reptiles (including snakes and turtles)

02109300 鹹、浸鹹、乾或燻製之爬蟲類（包括

蛇及）及食用雜碎；及其肉或雜碎肉製成之食用肉粉及粗肉粉

Meat and edible offals of reptiles (including snakes and turtles) , salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

021099 其他 Other

02109911 鹹、浸鹹、乾或燻製之雞肝 Liver of fowls of the species Gallus

domesticus , salted , in brine , dried or smoked

25.00% D

02109912 鹹、浸鹹、乾或燻製之雞腿（包括棒

棒腿及骨腿）及雞翅

Drumsticks (including leg and leg quarters) and wings of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

20.00% E

02109913 鹹、浸鹹、乾或燻製之雞心及雞腳 Heart and feet of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

25.00% D

02109919 其他部位雞肉，鹹、浸鹹、乾或燻製 Other cuts of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

20.00% E

02109921 鹹、浸鹹、乾或燻製之其他家禽肝 Other poultry liver , salted , in brine , dried or smoked

30.00% D

02109929 鹹、浸鹹、乾或燻製之其他食用家禽

雜碎（肝除外）；其他家禽雜碎製成之食用肉粉及粗肉粉

Other edible poultry offal , salted , in brine , dried or smoked (other than poultry livers) ; flours and meals thereof

25.00% E

02109930 乾蛤蚧 K'o Chiai (Gecko Gecko) , dried 2.50% A

02109941 ^乾鹿鞭 Lu Pien (Cervi Penis) , dried 20.00% D

02109942 乾鹿腳筋 Tendons of deer , dried 15.00% C

02109990 鹹、浸鹹、乾或燻製之其他肉類及食

用雜碎；肉類或雜碎肉製成之食用肉粉及粗肉粉

Other meat and edible offals , salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

(13)

03

第三章　魚類、甲殼類、軟體類及其

他水產無脊椎動物

Chapter 3 Fish and crustaceans, molluscs and other acquatic invertebrates

0301 ^活魚 Live fish

030110 觀賞用魚 Ornamental fish

03011000 觀賞用魚 Ornamental fish 10.00% A

03019 ^{－其他活魚︰} -Other live fish:

030191 鱒（褐鱒、麥克鉤吻鱒、克氏鉤吻

鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕契鉤吻鱒及金腹鉤吻鱒）

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03019100 活鱒（褐鱒、麥克鉤吻鱒、克氏鉤吻

Live trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

Oncorhynchus apache and Oncorhynchus chrysogaster)

15.00% A

030192 鰻魚 Eels (Anguilla spp.)

03019210 活鰻（白鰻、鱸鰻） Eels (Anguilla spp.), live 15.00% A

03019220 鰻線、鰻苗、幼鰻 Glass eel, eel fry, young eel Free A

030193 鯉魚 Carp

03019300 鯉魚 Carp 20.00% C

030199 其他 Other

03019910 其他魚苗 Other fish fry Free A

03019921 活鱔魚 Live swamp eel NT$ 10.8 /KGM

A

03019929 其他活魚 Other live fish 17.00% A

0302 生鮮或冷藏魚（第０３０４節之切片、及其他魚肉除外）

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04

03021 －鮭鱒科（肝及卵除外）︰ -Salmonidae, excluding livers and roes:

(14)

03021100 鱒（褐鱒、麥克鉤吻鱒、克氏鉤吻鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕契鉤吻鱒及金腹鉤吻鱒），生鮮或冷藏

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), fresh or chilled

17.00% A

030212 太平洋鮭（紅鉤吻鮭、細鱗鉤吻鮭、

鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），大西洋鮭及多瑙河鮭

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），生鮮或冷藏

Oncorhynchus rhodurus), fresh or chilled

14.00% A

03021220 大西洋鮭及多瑙河鮭，生鮮或冷藏 Atlantic salmon (salmo salar) and Danube salmon (Hucho hucho), fresh or chilled

12.00% A

030219 其他 Other

03021900 其他鮭鱒科，生鮮或冷藏 Other salmonidae, fresh or chilled 17.00% A

03022 －扁魚類（右鰈科、左鰈科、左

科、右科、澳洲鰈科、苔鰈科）肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

030221 大比目魚（北大西洋大比目魚、大西

洋大比目魚、太平洋大比目魚）

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

洋大比目魚、太平洋大比目魚），生鮮或冷藏

Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), fresh or chilled

12.50% A

030222 鰈魚（大西洋有棘鰈魚） Plaice (Pleuronectes platessa)

03022200 鰈魚（大西洋有棘鰈魚），生鮮或冷

藏

Plaice (pleuronectes platessa), fresh or chilled 17.00% A

030223 鰨魚（牛舌魚） Sole (Solea spp.)

03022300 鰨魚（牛舌魚），生鮮或冷藏 Sole (solea spp.), fresh or chilled 17.00% A

030229 其他 Other

03022900 其他扁魚類，生鮮或冷藏 Other flat fishes, fresh or chilled 17.00% A

(15)

03023 －鮪魚（鮪屬），正鰹、肝及卵除外：

-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :

030231 長鰭鮪 Albacore or longfinned tunas (Thunnus

alalunga)

03023100 ^{長鰭鮪，生鮮或冷藏} Albacore or longfinned tunas (thunnus

alalunga), fresh or chilled

10.00% A

030232 黃鰭鮪 Yellowfin tunas (Thunnus albacares)

03023200 ^{黃鰭鮪，生鮮或冷藏} Yellowfin tunas (thunnus albacares), fresh or chilled

10.00% A

030233 正鰹 Skipjack or stripe-bellied bonito

03023300 ^{正鰹，生鮮或冷藏} Skipjack or stripe-bellied bonito(Euthynnus

(Katsuwonus) pelamis) , fresh or chilled

20.00% A

030234 大目鮪 Bigeye tunas (Thunnus obesus)

03023400 大目鮪，生鮮或冷藏 Bigeye tunas (Thunnus obesus) , fresh or

chilled

17.00% A

030235 黑鮪 Bluefin tunas (Thunnus thynnus)

03023500 黑鮪，生鮮或冷藏 Bluefin tunas (Thunnus thynnus) , fresh or

chilled

17.00% A

030236 南方黑鮪 Southern bluefin tunas (Thunnus maccoyii)

03023600 南方黑鮪，生鮮或冷藏 Southern bluefin tunas (Thunnus maccoyii) , fresh or chilled

17.00% A

030239 其他 Other

03023900 其他鮪魚（鮪屬），生鮮或冷藏 Other tunas (of genus Thunnus) , fresh or chilled

17.00% A

030240 ^^{魚（大西洋}^^、正^^{），肝及卵除}

外

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

03024000 魚（大西洋、正），生鮮或冷

藏，肝及卵除外

Herrings (clupea harengus, clupea pallasii), fresh or chilled, excluding livers and roes

60.00% E

030250 鱈魚（大西洋鱈、格陵蘭鱈、正鱈）

，肝及卵除外

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

，生鮮或冷藏，肝及卵除外

Cod (gadus morhua, gadus ogac, gadus macrocephalus), fresh or chilled, excluding livers and roes

12.50% A

03026 －其他魚類，肝及卵除外︰ -Other fish, excluding livers and roes:

030261 沙丁魚（磯沙丁、正沙丁）錦沙丁

魚、鯡魚或魚（正）

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

(16)

03026100 沙丁魚（磯沙丁、正沙丁）錦沙丁魚、鯡魚或魚（正），生鮮或冷藏

Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus), fresh or chilled

60.00% E

030262 黑絲（黑條） Haddock (Melanogrammus aeglefinus)

03026200 黑絲（黑條），生鮮或冷藏 Haddock (melanogrammus aeglefinus), fresh or chilled

15.00% A

030263 黑鱈（維納斯黑鱈） Coalfish (Pollachius virens)

03026300 黑鱈（維納斯黑鱈），生鮮或冷藏 Coalfish (pollachius virens), fresh or chilled 15.00% A

030264 鯖魚（正鯖、花腹鯖、白腹鯖） Mackerel (Scomber scombrus, Scomber

australasicus, Scomber Japonicus)

03026400 鯖魚（正鯖、花腹鯖、白腹鯖），生

鮮或冷藏

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), fresh or chilled

86.00% E

030265 鯊魚 Dogfish and other sharks

03026500 鯊魚，生鮮或冷藏 Dogfish and other sharks, fresh or chilled 25.00% A

03026600 鰻魚（白鰻、鱸鰻），生鮮或冷藏 Eels (anguilla spp.), fresh or chilled 15.00% A

030269 其他 Other

03026910 烏魚，生鮮或冷藏 Mullet, fresh or chilled NT$ 30 /KGM A

03026920 黃魚，生鮮或冷藏 Yellow croaker, fresh or chilled 26.00% A

03026930 香魚（），生鮮或冷藏 Sweetfish (Ayu), fresh or chilled NT$ 23 /KGM or

17.5 % whichever is higher

A

03026940 秋刀魚，生鮮或冷藏 Saury, fresh or chilled 27.00% A

03026951 ^{鱔魚，生鮮或冷藏} Rice-field eel, fresh or chilled NT$ 11.2 /KGM

or 18.8 % whichever is higher

A

03026952 海鰻，生鮮或冷藏 Sharp toothed eel, fresh or chilled 15.00% A

03026960 柳葉魚，生鮮或冷藏 Shishamo smelt (Spirinchus

lanceolatus)(HIKKITA), fresh or chilled

NT$ 9 /KGM or 17.5 % whichever is higher

A

03026970 魚、大西洋竹筴魚、太平洋長身

鱈魚、銀鱈，生鮮或冷藏

Monk fish, atlantic blue fish, pacific linglods, sablefish, fresh or chilled

20.00% A

03026980 供食用之魚皮，生鮮或冷藏 Fish skins, edible, fresh or chilled 17.50% A

03026991 短擬鱸（藍色鱈魚），生鮮或冷藏 Blue cod (Parapercis colias),fresh or chilled 13.50% A

03026992 魚，生鮮或冷藏 Carangid fishes, fresh or chilled 90.00% E

03026993 其他鯖屬魚，生鮮或冷藏 Other mackerel, fresh or chilled 86.00% E

03026994 灰海荷（丁香魚），生鮮或冷藏 Silver anchovy(spratelloides gracilis), fresh or chilled

37.50% A

(17)

03026995 巴鰹，生鮮或冷藏 Black skipjack (Euthynnus affinis) , fresh or chilled

20.00% A

03026999 其他魚類生鮮或冷藏 Other fish, fresh or chilled 25.00% A

030270 ^肝及卵 Livers and roes

03027010 魚肝，生鮮或冷藏 Livers, fish, fresh or chilled 27.00% A

03027020 魚卵，生鮮或冷藏（包含魚白） Roes, fish, fresh or chilled 15.00% A

0303 冷凍魚（第０３０４節之切片及其他魚肉除外）

Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04

03031 －太平洋鮭（紅鉤吻鮭、細鱗鉤吻

鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），肝及卵除外：

-Pacific salmon (Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and

Oncorhynchus rhodurus) , excluding livers and roes :

030311 紅鉤吻鮭 Sockeye salmon (red salmon) (Oncorhynchus

nerka)

03031100 冷凍紅鉤吻鮭，肝及卵除外 Sockeye salmon (red salmon) (Oncorhynchus nerka) , frozen , excluding livers and roes

10.00% A

030319 其他 Other

03031900 其他冷凍太平洋鮭（細鱗鉤吻鮭、鉤

吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），肝及卵除外

Other pacific salmon (Oncorhynchus gorbuscha , Oncorhynchus keta ,

Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and

Oncorhynchus rhodurus) , frozen , excluding livers and roes

10.00% A

03032 －其他鮭鱒類（肝及卵除外）︰ -Other salamonidae, excluding livers and roes:

03032100 冷凍鱒（褐鱒、麥克鉤吻鱒、克氏鉤

吻鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕契鉤吻鱒及金腹鉤吻鱒）

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), frozen

15.00% A

030322 大西洋鮭及多瑙河鮭 Atlantic salmon (Salmo salar) and Danube

salmon (Hucho hucho)

03032200 冷凍大西洋鮭及多瑙河鮭 Atlantic salmon (salmo salar) and danube salmon (hucho hucho), frozen

12.00% A

030329 其他 Other

(18)

03032900 其他冷凍鮭鱒類 Other salmonidae, frozen 17.00% A

03033 －扁魚類（右鰈科、左鰈科、左

科、右科、澳洲鰈科、苔鰈科），

肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

洋大比目魚、太平洋大比目魚）

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

03033100 冷凍大比目魚（北大西洋大比目魚、

大西洋大比目魚、太平洋大比目魚）

Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), frozen

12.50% A

030332 鰈魚（大西洋有棘鰈魚） Plaice (Pleuronectes platessa)

03033200 冷凍鰈魚（大西洋有棘鰈魚） Plaice (pleuronectes platessa), frozen 15.00% A

030333 鰨魚（牛舌魚） Sole (Solea spp.)

03033300 冷凍鰨魚（牛舌魚） Sole (solea spp.), frozen 15.00% A

030339 其他 Other

03033900 其他冷凍扁魚類 Other flat fishes, frozen 12.50% A

03034 －鮪魚（鮪屬），正鰹、肝及卵除

外：

-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :

030341 長鰭鮪 Albacore or longfinned tunas (Thunnus

alalunga)

03034100 冷凍長鰭鮪 Albacore or longfinned tunas (thunnus

alalunga), frozen

10.00% A

030342 黃鰭鮪 Yellowfin tunas (Thunnus albacares)

03034200 冷凍黃鰭鮪 Yellowfin tunas (Thunnus albacares), frozen 10.00% A

030343 ^正鰹 Skipjack or stripe-bellied bonito

03034300 冷凍正鰹 Skipjack or stripe-bellied bonito(Euthynnus

(Katsuwonus) pelamis) , frozen

20.00% D

030344 大目鮪 Bigeye tunas (Thunnus obesus)

03034400 冷凍大目鮪 Bigeye tunas (Thunnus obesus) , frozen 17.50% C

030345 ^黑鮪 Bluefin tunas (Thunnus thynnus)

03034500 冷凍黑鮪 Bluefin tunas (Thunnus thynnus) , frozen 17.50% C

030346 ^南方黑鮪 Southern bluefin tunas (Thunnus maccoyii)

03034600 冷凍南方黑鮪 Southern bluefin tunas (Thunnus maccoyii) ,

frozen

17.50% C

030349 其他 Other

03034900 其他冷凍鮪魚（鮪屬） Other tunas (of genus Thunnus) , frozen 17.50% C

030350 魚（大西洋、正），肝及卵除

外

Herrings (Clupea harengus, Clupea Pallasii), excluding livers and roes

(19)

03035000 冷凍魚（大西洋、正） Herrings (clupea harengus, clupea pallasii), frozen

60.00% E

，肝及卵除外

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

03036000 冷凍鱈魚（大西洋鱈、格陵蘭鱈、正

鱈）

Cod (gadus morhua, gadus ogac, gadus macrocephalus), frozen

12.50% B

03037 －其他魚類，肝及卵除外︰ -Other fish, excluding livers and roes:

030371 沙丁魚（磯沙丁、正沙丁）　錦沙丁

魚、鯡魚或魚（正）

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

03037100 冷凍沙丁魚（磯沙丁、正沙丁）、錦

沙丁魚、鯡魚或魚（正）

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), frozen

60.00% E

030372 黑絲（黑條） Haddock (Melanogrammus aeglefinus)

03037200 冷凍黑絲（黑條） Haddock (melanogrammus aeglefinus), frozen 15.00% C

030373 黑鱈（維納斯黑鱈） Coalfish (Pollachius virens)

03037300 冷凍黑鱈（維納斯黑鱈） Coalfish (pollachius virens), frozen 17.00% C

030374 鯖魚（正鯖、花腹鯖、白腹鯖） Mackerel (Scomber scombrus, Scomber

australasicus, Scomber japonicus) 03037400 冷凍鯖魚（正鯖、花腹鯖、白腹鯖） Mackerel (scomber scombrus, scomber

australasicus, scomber japonicus), frozen

86.00% E

030375 鯊魚 Dogfish and other sharks

03037500 冷凍鯊魚 Dogfish and other sharks, frozen 25.00% A

03037600 冷凍鰻魚（白鰻、鱸鰻） Eels (anguilla spp.), frozen 13.50% C

030377 鱸魚 Sea bass (Dicentrarchus labrax, Dicentrarchus

punctatus)

03037700 ^冷凍鱸魚 Sea bass (dicentrarchus labrax, dicentrarchus

punctatus), frozen

25.00% A

030378 魚（詹星魚） Hake (Merluccius spp., Urophycis spp.)

03037800 ^冷凍^^{魚（詹星魚）} Hake (merluccius spp., urophycis spp.), frozen 10.00% C

030379 其他 Other

03037910 ^冷凍烏魚 Mullet, frozen NT$ 25 /KGM D

03037920 冷凍黃魚 Yellow croaker, frozen 27.00% D

03037930 冷凍香魚（） Sweetfish (Ayu), frozen NT$ 23 /KGM or

17.5 % whichever is higher

C

03037940 冷凍秋刀魚 Saury, frozen 20.00% C

(20)

03037951 冷凍鱔 Rice-field eel, frozen NT$ 11.2 /KGM or 18.8 % whichever is higher

C

03037952 冷凍海鰻 Conger eel, frozen 12.50% C

03037960 冷凍柳葉魚 Shishamo smelt, frozen (Spirinchus

Lanceolatus) (Hikkita)

NT$ 6.42 /KGM or 12.5 % whichever is higher

A

03037970 ^冷凍魚、大西洋竹筴魚、太平洋

長身鱈魚、銀鱈

Monk fish, Atlantic blue fish, Pacific linglods, sablefish, frozen

20.00% A

03037980 供食用之冷凍魚皮 Fish skins, edible, frozen 17.50% A

03037991 ^{冷凍明太鱈} Pollock,frozen 10.00% A

03037992 冷凍魚 Carangid fishes, frozen 90.00% E

03037993 冷凍其他鯖屬魚 Other mackerel (Scomber spp.), frozen 86.00% E

03037994 冷凍灰海荷（丁香魚） Silver anchovy (Spratelloides gracilis), frozen 37.50% D

03037995 冷凍短擬鱸（藍色鱈魚） Blue cod (parapercis colias), frozen 25.00% D

03037996 冷凍巴鰹 Black skipjack (Euthynnus affinis) , frozen 20.00% C

03037999 其他冷凍魚類 Other fish,frozen 25.00% A

030380 肝及卵 Livers and roes

03038010 冷凍魚肝 Livers, fish, frozen 25.00% D

03038020 冷凍魚卵 Roes, fish, frozen 11.60% C

0304 生鮮、冷藏或冷凍之切片及其他魚肉

（不論是否經剁細）

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

030410 生鮮或冷藏 Fresh or chilled

03041010 生鮮或冷藏鱔魚魚片及魚肉（不論是

否經剁細）

Swamp eel fillets and its meat (whether or not minced),fresh or chilled

NT$ 12 /KGM or 20 % whichever is higher

C

03041020 供食用之魚尾、魚骨，生鮮或冷藏 Fish tails , bones , edible , fresh or chilled 12.50% B

03041030 供食用之魚翅，生鮮或冷藏 Shark fins, edible, fresh or chilled 17.50% B

03041040 生鮮或冷藏鯰魚片及魚肉（不論是否

經剁細）

Catfish fillets and its meat (whether or not minced), fresh or chilled

20.00% C

03041050 生鮮或冷藏鱒魚片及魚肉（不論是否

經剁細）

Trout fillets and its meat (whether or not minced), fresh or chilled

20.00% C

03041090 生鮮或冷藏魚片及其他魚肉（不論是

否經剁細）

Fish fillets and its meat (whether or not minced), fresh or chilled

24.00% C

030420 冷凍切片 Frozen fillets

03042010 冷凍鱔魚魚片 Swamp eel fillets, frozen NT$ 12 /KGM or

20 % whichever is higher

C

03042020 冷凍鮭魚片及比目魚片 Salmon and halibut fillets, frozen 17.00% A

(21)

03042030 冷凍鱒魚片 Trouts, fillets, frozen 15.00% A

03042041 冷凍類（包括沙丁魚）魚片 Sardine fillets, frozen 60.00% E

03042042 冷凍鯡類魚片 Herring fillets, frozen 60.00% E

03042050 ^冷凍^^魚片 Horse mackerel fillets, frozen 90.00% E

03042060 冷凍鯖屬魚片 Mackerel fillets, frozen 86.00% E

03042070 冷凍鯰魚片 Catfish fillets, frozen 20.00% A

03042080 ^冷凍^^{魚片（詹星魚）} Hake (Merluccius spp, Urophycis spp.), fillets, frozen

17.00% A

03042090 其他冷凍魚片 Other fish fillets, frozen 20.00% A

030490 ^其他 Other

03049011 冷凍鰻魚漿 Frozen eel, minced 11.00% B

03049012 冷凍鱈魚、明太鱈魚漿 Frozen cod, pollock, minced 10.00% B

03049019 ^{其他冷凍魚漿} Other fish, minced, frozen 10.00% B

03049020 供食用之冷凍魚尾、魚骨 Fish tails , bones , edible , frozen 12.50% B

03049030 供食用之冷凍魚翅 Shark fins, edible, frozen 17.50% A

03049090 冷凍之其他魚肉（不論是否經剁細） Other fish meat (whether or not minced), frozen

24.00% A

0305 乾魚、鹹魚、浸鹹魚；燻魚，不論在燻製前或燻製過程中是否烹煮；適合供人類食用之魚粉、細粒及團粒

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

030510 適於人類食用之魚粉、細粒及團粒 Flours, meals and pellets of fish, fit for human consumption

03051000 適於人類食用之魚粉、細粒及團粒 Flours, meals and pellets of fish, fit for human consumption

27.00% D

030520 乾、燻、鹹或浸鹹之魚肝及魚卵 Livers and roes, dried, smoked, salted or in brine

03052010 乾、燻、鹹或浸鹹之魚肝 Livers, dried, smoked, salted or in brine 15.00% B

03052020 乾、燻、鹹或浸鹹之魚卵 Roes, dried, smoked, salted or in brine 17.50% B

030530 乾、鹹或浸鹹魚之切片，但未燻製 Fish fillets, dried, salted or in brine, but not smoked

03053010 乾、鹹或浸鹹鯖屬魚之切片，但未燻

製

Mackerels fillets, dried, salted or in brine, but not smoked

86.00% E

03053090 其他乾、鹹或浸鹹魚之切片，但未燻

製

Other fish fillets, dried, salted or in brine, but not smoked

25.00% A

03054 －燻魚，包括切片︰ -Smoked fish, including fillets:

鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），大西洋鮭及多瑙河鮭

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

(22)

03054100 燻製太平洋鮭（紅鉤吻鮭、細鱗鉤吻鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭），大西洋鮭及多瑙河鮭

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), smoked

14.00% B

030542 魚（太平洋、正） Herrings (Clupea harengus, Clupea pallasii)

03054200 燻製魚（太平洋、正） Herrings (clupea harengus, clupea pallasii), smoked

35.00% D

03054910 供食用之燻製魚尾、魚皮 Fish tails , skins , edible , smoked 15.00% B

03054920 燻製鯰魚 Catfish, smoked 20.00% C

03054930 燻製鱒魚 Trout, smoked 15.00% C

03054940 燻製灰海荷（丁香魚） Silver anchovy (spratelloides gracilis), smoked 30.00% D

03054950 其他燻製類（包括沙丁魚） Other sardines, smoked 60.00% E

03054990 其他燻製魚類 Other fish, smoked 30.00% A

03055 －乾魚，不論是否為鹹者（但未燻

製）︰

-Dried fish, whether or not salted but not smoked:

030551 鱈魚（大西洋鱈、格陵蘭鱈、正鱈） Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03055100 乾鱈魚（大西洋鱈、格陵蘭鱈、正

鱈）

Cod (gadus morhua, gadus ogac, gadus macrocephalus), dried

18.00% A

030559 其他 Other

03055910 乾明太鱈 Fish pollock, dried 17.50% A

03055920 ^乾魚翅 Shark fins, dried 7.00% A

03055930 供食用之乾魚尾、魚皮 Fish tails , skins , edible , dried 17.50% A

03055941 鯡類或其他類小魚乾 Herrings or other sardines, small, dried 60.00% E

03055949 ^{其他小魚乾} Other small fish, dried NT$ 47.6 /KGM

A

03055950 乾類，不論是否為鹹者（但未燻

製）

Dried sardines, whether or not salted, but not smoked

60.00% E

03055960 ^{乾海龍及乾海馬} Hai Lung (Syngnathus) and Hai Ma

(Hippocampus) , dried

Free A

03055990 其他乾魚，不論是否為鹹者（但未燻

製）

Other dried fish, whether or not salted but not smoked

25.00% A

03056 －鹹魚（乾及燻製者除外），浸鹹魚

︰

-Fish, salted but not dried or smoked and fish in brine:

030561 魚（太平洋、正） Herrings (Clupea harengus, Clupea pallasii)

(23)

03056100 鹹魚（太平洋、正） Herrings (clupea harengus, clupea pallasii), salted or in brine

60.00% E

030562 鱈魚（大西洋鱈、格陵蘭鱈、正鱈） Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03056200 鹹鱈魚（大西洋鱈、格陵蘭鱈、正

鱈）

Cod (gadus morhua, gadus ogac, gadus macrocephalus), salted or in brine

18.00% C

030563 ^{鯷魚（鮆魚）} Anchovies (Engraulis spp.)

03056300 鹹鯷魚（鮆魚） Anchovies (engraulis spp.), salted or in brine 60.00% E

03056910 鹹薩門魚 Fish, salmon, salted or in brine 15.00% B

03056920 鹹魚翅 Shark fins, salted or in brine 9.00% B

03056930 ^{供食用之鹹魚尾、魚皮} Fish tails , skins , edible , salted or in brine 17.50% B

03056940 鹽醃鯖屬魚 Mackerels, salted or in brine 86.00% E

03056990 其他鹽醃魚類 Other fish, salted or in brine 25.00% C

0306 帶殼或去殼之甲殼類動物，活、生鮮、冷藏、冷凍、乾、鹹或浸鹹；蒸煮過或用水煮過之帶殼甲殼類動物，

不論是否為冷藏、冷凍、乾、鹹或浸鹹；適合供人類食用之甲殼類動物粉、細粒及團粒

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

03061 －冷凍者︰ -Frozen:

030611 岩龍蝦及海螯蝦（蛄） Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

03061110 ^{冷凍岩龍蝦} Rock (spiny) lobster, frozen NT$ 33.7 /KGM

C

03061120 冷凍海螯蝦（蛄） Crawfish, frozen 22.00% C

030612 龍蝦（蟹祖） Lobsters (Homarus spp.)

03061200 ^{冷凍龍蝦（蟹祖）} Lobsters (homarus spp.), frozen NT$ 33.7 /KGM

C

030613 小蝦及對蝦 Shrimps and prawns

03061300 冷凍小蝦及對蝦 Shrimps and prawns, frozen 20.00% A

030614 蟹類 Crabs

03061410 冷凍蟳 Swamp crabs, frozen NT$ 40.8 /KGM

D

03061420 冷凍蟹 Crabs, frozen 17.00% C

(24)

030619 其他，包括適於人類食用之甲殼類動物粉、細粒及團粒

Other, including flours, meals and pellets of crustaceans, fit for human consumption

03061900 其他冷凍水產甲殼類，包括適於人類

食用之甲殼類動物粉、細粒及團粒

Other crustaceans, frozen, including flours, meals and pellets of crustaceans, fit for human consumption

30.00% D

03062 ^{－未冷凍者︰} -Not frozen:

030621 岩龍蝦及海螯蝦（蛄） Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

03062111 活、生鮮或冷藏岩龍蝦 Rock (spiny) lobster, live, fresh or chilled NT$ 33.7 /KGM or 15 % whichever is higher

C

03062112 乾、鹹或浸鹹岩龍蝦 Rock (spiny) lobster, dried, salted or in brine NT$ 33.7 /KGM or 15 % whichever is higher

C

03062120 活、生鮮或冷藏海螯蝦 Sea crawfish, live, fresh or chilled 25.00% D

030622 龍蝦（蟹祖） Lobsters (Homarus spp.)

03062210 活、生鮮或冷藏龍蝦（蟹祖） Lobsters (homarus spp.), live, fresh or chilled NT$ 33.7 /KGM or 15 % whichever is higher

C

03062220 乾、鹹或浸鹹龍蝦（蟹祖） Lobsters (homarus spp.), dried, salted or in brine

C

030623 ^{小蝦及對蝦} Shrimps and prawns

03062311 蝦苗 Shrimp, fry Free A

03062319 其他活、生鮮或冷藏小蝦及對蝦 Other shrimps and prawns, live, fresh or chilled

20.00% A

03062321 乾蝦皮 Shrimp skin, dried NT$ 5.36 /KGM

A

03062329 乾、鹹或浸鹹小蝦及對蝦 Shrimps and prawns, dried, salted or in brine NT$ 48 /KGM or 25 % whichever is higher

A

030624 蟹類 Crabs

03062410 蟳、蟹苗 Crabs, fry Free A

03062421 活、生鮮或冷藏蟳 Swamp crabs, live, fresh or chilled NT$ 47.6 /KGM

A

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03062429 其他活、生鮮或冷藏蟹類 Other crabs, live, fresh or chilled 25.00% A

03062430 乾、鹹或浸鹹蟹類 Crabs, dried, salted or in brine 25.00% A

030629 其他，包括適於人類食用之甲殼類動

物粉、細粒及團粒

Other, including flours, meals and pellets of crustaceans, fit for human consumption

03062911 水產甲殼類種苗 Crustaceans, fry Free A

03062919 其他活、生鮮或冷藏水產甲殼類 Other crustaceans, live, fresh or chilled 25.00% A

03062920 其他乾、鹹或浸鹹水產甲殼類，包括

適於人類食用之甲殼類動物粉、細粒及團粒

Other crustaceans, dried, salted or in brine, including flours, meals and pellets of crustaceans, fit for human consumption

25.00% A

0307 活、生鮮、冷藏、冷凍、乾、鹹或浸鹹軟體類動物，不論是否帶殼；水產無脊椎動物（甲殼及軟體類動物除外），活、生鮮、冷藏、冷凍、乾，

鹹或浸鹹；適於人類食用之水產無脊椎動物（甲殼類動物除外）粉、細粒及團粒

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;

aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

030710 牡蠣（蠔、蚵） Oysters

03071011 牡蠣（蠔、蚵）苗 Oysters, fry Free A

03071019 其他活、生鮮或冷藏牡蠣（蠔、蚵） Other oysters, live, fresh or chilled 25.00% C

03071020 冷凍牡蠣（蠔、蚵） Oysters, frozen 21.00% C

03071031 乾牡蠣（蠔、蚵） Oysters, dried NT$ 54 /KGM or

D

03071032 鹹或浸鹹牡蠣（蠔、蚵） Oysters, salted or in brine 32.00% D

03072 －海扇貝，包括大海扇貝、日月貝及

月貝︰

-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :

030721 ^{活、生鮮或冷藏} Live, fresh or chilled

03072100 活、生鮮或冷藏海扇貝（含全貝及干

貝）

Scallops (include full shell fish and compoy), live, fresh or chilled

B

030729 其他 Other

03072910 冷凍海扇貝（含全貝及干貝） Scallops (include full shell fish and compoy), frozen

B

03072920 乾、鹹或浸鹹海扇貝（含全貝及干

貝）

Scallops (include full shell fish and compoy), dried, salted or in brine

NT$ 198.8 /KGM or 13.5 % whichever is higher

C

03073 －貽貝（淡菜）︰ -Mussels (Mytilus spp., Perna spp.):

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030731 活、生鮮或冷藏 Live, fresh or chilled

03073100 活、生鮮或冷藏貽貝（淡菜） Mussels (Mytilus spp., Perna spp.), live, fresh or chilled

15.00% B

03073910 冷凍貽貝（淡菜） Mussels (mytilus spp., perna spp.), frozen 15.00% B

03073921 ^{乾貽貝（淡菜）} Mussels (mytilus spp., perna spp.), dried NT$ 40.5 /KGM

D

03073929 鹹或浸鹹貽貝（淡菜） Mussels (mytilus spp. perna spp.), salted or in brine

25.00% D

03074 －墨魚（西班牙墨魚、蘇俄墨魚、西

伯利亞墨魚）及魷魚（南魷、赤魷、

北大西洋魷、西伯利亞魷）︰

-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid

(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

03074110 活、生鮮或冷藏墨魚 Cuttle fish, live, fresh or chilled 20.00% C

03074120 活、生鮮或冷藏魷魚 Squid, live, fresh or chilled NT$ 15 /KGM C

030749 其他 Other

03074911 冷凍墨魚 Cuttle fish, frozen 25.00% D

03074912 冷凍魷魚 Squid, frozen NT$ 15 /KGM C

03074921 乾、鹹、浸鹹、燻墨魚 Cuttle fish, dried, salted, in brine, smoked 25.00% D

03074922 乾、鹹、浸鹹、燻魷魚 Squid, dried, salted, in brine, smoked NT$ 219 /KGM

D

03075 ^－章魚︰ -Octopus (Octopus spp.):

03075100 活、生鮮或冷藏章魚 Octopus, live, fresh or chilled 20.00% D

03075900 冷凍、乾、鹹、浸鹹、燻章魚 Octopus, frozen, dried, salted, in brine, smoked

24.00% D

030760 ^{螺，（海螺除外）} Snails, other than sea snails

03076010 活、生鮮或冷藏螺（海螺除外） Snails, live, fresh or chilled, other than sea snails

30.00% D

03076020 ^{冷凍螺（海螺除外）} Snails, frozen, other than sea snails 30.00% D

03076030 乾、鹹或浸鹹螺（海螺除外） Snails, dried, salted or in brine, other than sea snails

30.00% D

03079 －其他，包括適於人類食用之水產無

脊椎動物（甲殼類動物除外）粉、細粒及團粒︰

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

03079110 軟體類動物及水產無脊椎動物之種苗 Molluscs and aquatic invertebrates, fry Free A

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03079120 活、生鮮或冷藏鮑魚（九孔除外） Abalones (Haliotidae), live, fresh or chilled, other than abalones (Haliotis diversicolor)

C

03079131 活、生鮮或冷藏鐘螺 Top shell, live, fresh or chilled NT$ 45.2 /KGM

D

03079132 活、生鮮或冷藏海瓜子 Ruditapes philippimarum, live, fresh or chilled NT$ 34 /KGM or 30 % whichever is higher

D

03079140 ^{活、生鮮或冷藏海參} Sea-cucumber, live, fresh or chilled 12.00% C

03079150 活、生鮮或冷藏海蜇 Sea blubber, live, fresh or chilled 14.00% B

03079160 活、生鮮或冷藏九孔 Abalones (Haliotis diversicolor), live, fresh or chilled

C

03079170 活、生鮮或冷藏南美貝 Locos, live, fresh or chilled NT$ 26.6 /KGM

B

03079180 活、生鮮或冷藏蛤蜊 Hard clam, live, fresh or chilled 30.00% D

03079190 其他活、生鮮或冷藏軟體類動物及水

產無脊椎動物

Other molluscs and aquatic invertebrates 22.00% C

030799 其他 Other

03079911 冷凍鮑魚（九孔除外） Abalones (Haliotidae), frozen, other than abalones (Haliotis diversicolor)

A

03079912 冷凍鐘螺（鳳凰螺除外） Top shell other than conch, frozen NT$ 30 /KGM or

A

03079913 ^{冷凍海瓜子} Ruditapes philippimarum, frozen NT$ 34 /KGM or

A

03079914 冷凍海參 Sea-cucumber, frozen 9.00% C

03079915 冷凍海蜇皮 Sea blubber, frozen 15.00% B

03079916 冷凍九孔 Abalones (Haliotis, diversicolor) frozen NT$ 83 /KGM or

A

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03079917 冷凍南美貝 Locos, frozen NT$ 19 /KGM or 10 % whichever is higher

A

03079918 冷凍蚶子 Cockles, frozen NT$ 11.7 /KGM

A

03079919 冷凍蟶 Clams, frozen NT$ 22.6 /KGM

A

03079920 其他冷凍軟體類動物及水產無脊椎動

物，包括適於人類食用之水產無脊椎動物（甲殼類動物除外）粉、細粒及團粒

Other molluscs and aquatic invertebrates, frozen, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

23.50% C

03079921 鹹或浸鹹鮑魚（九孔除外） Abalones (Haliotidae), salted or in brine, other than abalones (Haliotis diversicolor)

22.00% C

03079922 乾鮑魚（九孔除外） Abalones (Haliotidae), dried, other than abalones (Haliotis diversicolor)

NT$ 225 /KGM or 15 % whichever is higher

D

03079923 乾、鹹或浸鹹鐘螺 Top shell, dried, salted or in brine NT$ 45.2 /KGM

D

03079924 ^乾刺參 Sea-cucumber, spiked, dried NT$ 100 /KGM

C

03079925 乾光參 Sea-cucumber, not spiked, dried NT$ 23.8 /KGM

C

03079926 其他乾鹹或浸鹹海參 Other sea-cucumber, dried, salted or in brine NT$ 16 /KGM or 10 % whichever is higher

C

03079927 乾、鹹或浸鹹海蜇皮 Sea blubber, dried, salted or in brine NT$ 8.4 /KGM or

B

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03079929 其他乾鹹或浸鹹軟體類動物及水產無脊椎動物，包括適於人類食用之水產無脊椎動物（甲殼類動物除外）粉、

細粒及團粒

Other molluscs and aquatic invertebrates, dried, salted or in brine, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

30.00% D

03079930 冷凍蛤蜊 Hard clam, frozen 35.00% D

03079931 ^{冷凍鳳凰螺} Conch, frozen 20.00% D