Category
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:
01011010 馬 - - Horses 0 A
01011090 其他 - - Other 10 A
01019000 其他 - Other 10 A
0102 牛 Live bovine animals:
01021000 純種繁殖用 - Pure-bred breeding animals 0 A
01029000 其他 - Other 10 E
0103 豬 Live swine:
01031000 純種繁殖用 - Pure-bred breeding animals 0 A
01039 －其他︰ - Other:
01039100 重量少於50公斤者 - - Weighing less than 50 kg 10 E
01039200 重量50公斤及以上者 - - Weighing 50 kg or more 10 E
0104 綿羊及山羊 Live sheep and goats:
010410 綿羊 - Sheep:
01041010 純種繁殖用 - - Pure-bred breeding animals 0 A
01041090 其他 - - Other 10 A
010420 山羊 - Goats:
01042010 純種繁殖用 - - Pure-bred breeding animals 0 A
01042090 其他 - - Other 10 A
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:
01051100 雞 - - Fowls of the species Gallus domesticus 0 A
01051200 火雞 - - Turkeys 0 A
01051900 其他 - - Other 10 E
01059 －其他︰ - Other:
01059200 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
10 E
01059300 飼養之雞，重量2000公克以上者 - - Fowls of the species Gallus domesticus, weighing more than 2,000 g
10 E
01059900 其他 - - Other 10 E
0106 其他活動物 Other live animals:
01061 －哺乳類動物： - Mammals:
01061100 靈長目 - - Primates 10 A
01061200 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
10 A
01061900 其他 - - Other 10 A
01062000 爬蟲類(包括蛇及龜) - Reptiles (including snakes and turtles) 10 A
01063 －鳥類： - Birds:
01063100 猛禽 - - Birds of prey 10 A
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)
10 A
01063900 其他 - - Other 10 A
010690 其他 - Other:
01069010 蜜蜂(包括在蜂箱盒或其他類似容 器內)
- - Bees, whether or not in swarms, hives or the like
0 A
01069090 其他 - - Other 10 A
Category 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:
02011000 屠體及半片屠體 - Carcasses and half-carcasses 15 E
02012000 其他帶骨之切割肉 - Other cuts with bone in 15 E
02013000 去骨者 - Boneless 15 E
0202 冷凍牛肉 Meat of bovine animals, frozen:
02021000 屠體及半片屠體 - Carcasses and half-carcasses 15 E
02022000 其他帶骨之切割肉 - Other cuts with bone in 15 E
02023000 去骨者 - Boneless 15 E
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 - - Carcasses and half-carcasses 15 E
02031200 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
02031900 其他 - - Other 15 E
02032 －冷凍︰ - Frozen:
02032100 屠體及半片屠體 - - Carcasses and half-carcasses 15 E
02032200 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
02032900 其他 - - Other 15 E
0204 綿羊或山羊肉，生鮮、冷藏或冷
凍
Meat of sheep or goats, fresh, chilled or frozen:
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
15 A
02042 －綿羊肉，生鮮或冷藏︰ - Other meat of sheep, fresh or chilled:
02042100 屠體及半片屠體 - - Carcasses and half-carcasses 15 A
02042200 其他帶骨切割肉 - - Other cuts with bone in 15 A
02042300 去骨者 - - Boneless 15 A
02043000 冷凍屠體及半片屠體小羊肉 - Carcasses and half-carcasses of lamb, 15 A 02044 －冷凍綿羊肉︰ - Other meat of sheep, frozen:
02044100 屠體及半片屠體 - - Carcasses and half-carcasses 15 A
02044200 其他帶骨切割肉 - - Other cuts with bone in 15 A
02044300 去骨者 - - Boneless 15 A
02045000 山羊肉 - Meat of goats 15 A
02050000 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
15 A
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 offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:
02061000 牛雜碎，生鮮或冷藏 - Of bovine animals, fresh or chilled 15 E 02062 －冷凍牛雜碎︰ - Of bovine animals, frozen:
02062100 舌 - - Tongues 10 E
02062200 肝 - - Livers 10 E
02062900 其他 - - Other 10 E
020630 豬雜碎，生鮮或冷藏 - Of swine, fresh or chilled:
02063010 皮 - - Skin 5 E
02063090 其他 - - Other 15 E
02064 －冷凍豬雜碎︰ - Of swine, frozen:
02064100 肝 - - Livers 15 E
020649 其他 - - Other:
02064910 皮 - - - Skin 5 E
02064990 其他 - - - Other 15 E
02068000 其他雜碎，生鮮或冷藏 - Other, fresh or chilled 15 D
02069000 其他，冷凍 - Other, frozen 15 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 0105, fresh, chilled or frozen:
Category 02071 －飼養之雞︰ - Of fowls of the species Gallus
02071100 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 40 E
02071200 冷凍未切成塊者 - - Not cut in pieces, frozen 35 E
020713 肉塊及雜碎，生鮮或冷藏 - - Cuts and offal, fresh or chilled:
02071310 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
0207139 其他 - - - Other:
02071391 胸肉 - - - - Breasts 35 E
02071392 翅膀 - - - - Wings 50 E
02071393 大腿，小腿，含整塊 - - - - Thigh and legs, including quarter legs 164 E 02071394 大腿，小腿，含整塊 - - - - Thigh and legs, including quarter legs 164 E
02071399 其他 - - - - Other 50 E
020714 冷凍肉塊及雜碎 - - Cuts and offal, frozen:
02071410 肉醬，以機器去骨者 - - -In paste form, mechanically boned 5 E
0207149 其他 - - - Other:
02071491 胸肉 - - - - Breasts 35 E
02071492 翅膀 - - - - Wings 50 E
02071493 大腿，小腿，含整塊 - - - - Thigh and legs, including quarter legs 164 E 02071494 整塊,包括棒棒腿及骨腿 ----pieces that include in the presentation
of thigh, legs, including quarter legs
164 E
02071499 其他 - - - - Other 50 E
02072 －火雞︰ - Of turkeys:
02072400 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 35 E
02072500 冷凍未切成塊者 - - Not cut in pieces, frozen 35 E
020726 肉塊及雜碎，生鮮或冷藏 - - Cuts and offal, fresh or chilled:
02072610 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
02072690 其他 - - - Other 50 E
020727 冷凍肉塊及雜碎 - - Cuts and offal, frozen:
02072710 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
02072790 其他 - - - Other 15 E
02073 －鴨、鵝及珍珠雞︰ - Of ducks, geese or guinea fowls:
02073200 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 35 E
02073300 冷凍未切成塊者 - - Not cut in pieces, frozen 35 E
02073400 脂肝，生鮮或冷藏 - - Fatty livers, fresh or chilled 15 E 020735 其他，生鮮或冷藏 - - Other, fresh or chilled:
02073510 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
02073590 其他 - - - Other 15 E
020736 冷凍其他 - - Other, frozen:
02073610 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
02073690 其他 - - - Other 15 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:
02081000 家兔或野兔 - Of rabbit or hare 15 A
02082000 蛙腿 - Frogs' legs 15 A
02083000 靈長目 - Of primates 15 A
02084000 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）
- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the
15 A
02085000 爬蟲類（包括蛇及龜） - Of reptiles (including snakes and turtles) 15 A
02089000 其他 - Other 15 A
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
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or
02090010 背脂 - Back fat 15 E
02090020 其他豬脂 - Other pig fat 5 E
02090030 禽脂 - Poultry fat 15 D
Category
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 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
02101200 腹脅肉及其切割肉 - - Bellies (streaky) and cuts thereof 15 E
02101900 其他 - - Other 15 E
02102000 牛肉 - Meat of bovine animals 15 D
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 or meat offal:
02109100 靈長目 - - Of primates 10 A
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
- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
10 A
02109300 爬蟲類(包括蛇及龜) - - Of reptiles (including snakes and turtles) 10 A
021099 其他 - - Other:
02109910 鹹或浸鹹之禽肝 - - - Poultry livers, salted or in brine 15 E 02109920 乾或燻製之禽肝 - - - Poultry livers, dried or smoked 15 E 02109930 肉粉及雜碎粉 - - - Flours and meals of meat or meat offal 10 D-
02109990 其他 - - - Other 15 E
Category
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
0301 活魚 Live fish:
03011000 觀賞用魚 - Ornamental fish 15 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 aguab onita, Oncorhynchus gilae, Oncorhynchus apache and
03019110 其他繁殖用魚苗 - - - Fry for re-stocking 0 A
03019190 其他 - - - Other 10 A
030192 鰻魚 - - Eels (Anguilla spp.):
03019210 繁殖用魚苗 - - - Fry for re-stocking 0 A
03019290 其他 - - - Other 10 A
030193 鯉魚 - - Carp:
03019310 其他繁殖用魚苗 - - - Fry for re-stocking 5 A
03019390 其他 - - - Other 10 A
030199 其他 - - Other:
03019910 其他繁殖用魚苗 - - - Fry for re-stocking 0 A
0301999 其他 - - - Other:
03019991 鮪魚、鰹魚、沙丁魚及鯖魚 - - - - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), sardines (Sardina pilchardus, Sardinops spp.) and mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
0 A
03019999 其他 - - - - Other 10 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 0304:
03021 鮭鱒類（肝及卵除外） - Salmonidae, excluding livers and roes:
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)
15 A
03021200 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)
10 A
03021900 其他 - - Other 10 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:
03022100 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)
10 A
03022200 鰈魚（大西洋有棘鰈魚） - - Plaice (Pleuronectes platessa) 10 A
03022300 鰨魚（牛舌魚） - - Sole (Solea spp.) 10 A
03022900 其他 - - Other 10 A
03023 －鮪魚（鮪屬），正鰹、肝及卵
除外：
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsu wonus) pelamis), excluding livers and roes:
03023100 長鰭鮪 - - Albacore or longfinned tunas (Thunnus alalunga)
0 A
03023200 黃鰭鮪 - - Yellowfin tunas (Thunnus albacares) 0 A
03023300 正鰹 - - Skipjack or stripe-bellied bonito 0 A
03023400 大目鮪 - - Bigeye tunas (Thunnus obesus) 0 A
Category
03023500 黑鮪 - - Bluefin tunas (Thunnus thynnus) 0 A
03023600 南方黑鮪 - - Southern bluefin tunas (Thunnus 0 A
03023900 其他 - - Other 0 A
03024000 魚（大西洋鰊、正鰊），生鮮 或冷藏，肝及卵除外
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
10 A
03025000 鱈魚（大西洋鱈、格陵蘭鱈、正 鱈），生鮮或冷藏，肝及卵除外
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
10 A
03026 －其他魚類，肝及卵除外︰ - Other fish, excluding livers and roes:
03026100 沙丁魚（磯沙丁、正沙丁）錦沙 丁魚、鯡魚或 魚（正鰮）
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus):
0 A
03026200 黑絲鰲（黑條鰯） - - Haddock (Melanogrammus aeglefinus) 10 A 03026300 黑鱈（維納斯黑鱈） - - Coalfish (Pollachius virens) 10 A 03026400 鯖魚（正鯖、花腹鯖、白腹鯖） --Mackerel (Scomber scombrus, Scomber
australasicus, Scomber Japonicus)
10 A
03026500 鯊魚 - - Dogfish and other sharks 10 A
03026600 鰻魚 - - Eels (Anguilla spp.) 10 A
030269 其他 - - Other:
03026920 龍占魚 - - - Snappers (Lutjanus spp.) 15 A
03026930 鬼頭刀魚 - - - Dolphinfish (Coryphaena hippurus) 15 A 03026940 鱸魚 - - - Groupers (Epinephelus spp.,
Paralabrax spp.)
15 A
03026950 石首魚 - - - Croakers (Sciaena spp.) 15 A
03026960 旗魚 - - - Spearfishes (Makaria spp., Tetrapturus spp.)
15 A
03026970 吳郭魚 - - - Tilapias (Tilapia spp.) 15 A
03026980 石斑魚 - - - Dusky sea-perch (Epinephelus guaza) 15 A
03026990 其他 - - - Other 15 A
03027000 肝及卵 - Livers and roes 5 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 0304: -
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 On corhynchus rhodurus), excluding livers and roes:
03031100 紅鉤吻鮭 - - Red salmon (Oncorhynchus nerka) 10 A
03031900 其他 - - Other 10 A
03032 其他鮭鱒類，肝及卵除外︰ - Other salmonidae, excluding livers and 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 aguab onita, Oncorhynchus gilae, Oncorhynchus apache and
15 A
03032200 大西洋鮭及多瑙河鮭 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
10 A
03032900 其他 - - Other 10 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:
03033100 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)
10 A
03033200 鰈魚（大西洋有棘鰈魚） - - Plaice (Pleuronectes platessa) 10 A
03033300 鰨魚（牛舌魚） - - Sole (Solea spp.) 10 A
03033900 其他 - - Other 10 A
03034 －鮪魚（鮪屬），正鰹、肝及卵
除外：
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsu wonus) pelamis), excluding livers and roes:
Category 03034100 長鰭鮪 - - Albacore or longfinned tunas (Thunnus
alalunga)
0 A
03034200 黃鰭鮪 - - Yellowfin tunas (Thunnus albacares) 0 A
03034300 正鰹 - - Skipjack or stripe-bellied bonito 0 A
03034400 大目鮪 - - Bigeye tunas (Thunnus obesus) 0 A
03034500 黑鮪 - - Bluefin tunas (Thunnus thynnus) 0 A
03034600 南方黑鮪 - - Southern bluefin tunas (Thunnus 0 A
03034900 其他 - - Other 0 A
03035000 鰊魚（大西洋鰊、正鰊），肝及 卵除外
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
10 A
03036000 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
10 A
03037 －其他魚類，肝及卵除外︰ - Other fish, excluding livers and roes:
03037100 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):
0 A
03037200 黑絲 （黑條鰯） - - Haddock (Melanogrammus aeglefinus) 10 A 03037300 黑鱈（維納斯黑鱈） - - Coalfish (Pollachius virens) 10 A 03037400 鯖魚（正鯖、花腹鯖、白腹鯖） - - Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
0 A
03037500 鯊魚 - - Dogfish and other sharks 10 A
03037600 鰻魚 - - Eels (Anguilla spp.) 10 A
03037700 鱸魚 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
15 A
03037800
鯳魚（詹星魚）
- - Hake (Merluccius spp., Urophycis spp.) 10 A03037900 其他 - - Other 10 D
03038000 肝及卵 - Livers and roes 5 A
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:
03041000 生鮮或冷藏 - Fresh or chilled 15 A
030420 冷凍切片 - Frozen fillets:
03042020 龍占魚 - - Of snappers 15 A
03042030 鬼頭刀魚 - - Of dolphinfish 15 A
03042040 鱸魚 - - Of groupers 15 A
03042050 石首魚 - - Of croakers 15 A
03042060 旗魚 - - Of spearfishes 15 A
03042070 吳郭魚 - - Of tilapias 15 A
03042080 石斑魚 - - Of dusky sea-perch 15 A
03042090 其他 - - Other 15 D
03049000 其他 - Other 15 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:
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
0 A
03052000 乾、燻、鹹或浸鹹魚肝及魚卵 - Livers and roes of fish, dried, smoked, salted or in brine
10 A
03053000 乾、鹹或浸鹹魚之切片，但未燻 製
- Fish fillets, dried, salted or in brine, but not smoked
15 E
03054 －燻魚，包括切片︰ - Smoked fish, including fillets:
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
- - 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)
15 A
03054200 鰊魚（太平洋鰊、正鰊） - - Herrings (Clupea harengus, Clupea 15 A
03054900 其他 - - Other 15 D-
Category
03055 －乾魚，不論是否為鹹者（但未
燻製）︰
- Dried fish, whether or not salted but not smoked:
03055100 鱈魚（大西洋鱈、格陵蘭鱈、正 鱈）
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
15 A
03055900 其他 - - Other 15 C
03056 －鹹魚（乾及燻製者除外），浸
鹹魚︰
- Fish, salted but not dried or smoked and fish in brine:
03056100 魚（太平洋 、正 ） - - Herrings (Clupea harengus, Clupea 15 A 03056200 鱈魚（大西洋鱈、格陵蘭鱈、正
鱈）
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
15 A
03056300 鯷魚（鮆魚） - - Anchovies (Engraulis spp.) 15 A
03056900 其他 - - Other 15 E
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 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306111 未去殼 - - - Unshelled:
03061111 整體 - - - - Whole 10 D-
03061112 頭部 - - - - Heads 10 D-
03061113 尾部 - - - - Tails 10 D-
03061120 去殼 - - - Shelled 10 D-
03061200 龍蝦（蟹祖） - - Lobsters (Homarus spp.) 10 C-
030613 小蝦及對蝦 - - Shrimps and prawns:
0306131 小蝦 - - - Shrimps:
03061311 養殖蝦 - - - - Cultivated 10 C
03061319 其他 - - - - Other 10 C
03061390 其他 - - - Other 10 C
03061400 蟹類 - - Crabs 10 A
03061900 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
10 A
03062 －未冷凍者︰ - Not frozen:
03062100 岩龍蝦及海螯蝦（蝦蛄） Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
10 A
03062200 龍蝦（蟹祖） - - Lobsters (Homarus spp.) 10 A
030623 小蝦及大蝦 - - Shrimps and prawns:
03062310 繁殖用蝦苗 - - - Fry for re-stocking 0 A
03062390 其他 - - - Other 10 A
03062400 蟹類 - - Crabs 10 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
03062910 粉、細粉及團粒 - - - Flours, meals and pellets 10 A
03062990 其他 - - - Other 10 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
h ti
03071000 牡蠣（蠔、蚵） - Oysters 10 A
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:
Category
03072900 其他 - - Other 10 A
03073 －貽貝（淡菜）︰ - Mussels (Mytilus spp., Perna spp.):
03073100 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
03073900 其他 - - Other 10 A
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 (Ommastre phes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
03074100 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
030749 其他 - - Other:
03074910 冷凍魷魚，以3公斤以上之容器包 裝者
- - - Frozen squid, in containers holding more than 3 kg
0 A
03074990 其他 - - - Other 10 A
03075 －章魚︰ - Octopus (Octopus spp.):
03075100 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
03075900 其他 - - Other 10 A
03076000 螺，(海螺除外) - Snails, other than sea snails 10 A
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 crusta ceans, fit for human consumption:
03079100 活、生鮮及冷藏 - - Live, fresh or chilled 10 A
03079900 其他 - - Other 10 A
Category
04 第四章 乳製品；禽蛋；天然
蜜；未列名食用動物產品
Chapter 4 Dairy produce; birds' eggs;
natural honey; edible products of animal origin, not elsewhere specified or
0401 乳及乳油，未濃縮且未加糖及未
含其他甜味料者
Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
04011000 含脂重量不超過1%者 - Of a fat content, by weight, not exceeding 1%
35 E
04012000 含脂重量超過1%，但不超過6%者 - Of a fat content, by weight, exceeding 1%
but not exceeding 6%
35 E
04013000 含脂重量超過6%者 - Of a fat content, by weight, exceeding 6% 35 E
0402 乳及乳油（濃縮或加糖或含其他
甜味料者）
Milk and cream, concentrated or
containing added sugar or other sweetening 04021000 －粉狀、粒狀或其他固狀，含脂
重量不超過1.5%者︰
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding
15 E
04022 －粉狀、粒狀或其他固狀，含脂
重量超過1.5%者︰
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 040221 未加糖或未含其他甜味料者 - - Not containing added sugar or other
sweetening matter:
0402211 脫脂奶粉(含脂重量低於26%) - - - Semi-skimmed milk, of a fat content, by weight, of less than 26%
04022111 以容器包裝，其淨重低於3公斤 - - - - In containers of a net content of less than 3 kg
20 E
04022112 以容器包裝，其淨重3公斤及以上 - - - - In containers of a net content of 3 kg or more
20 E
0402212 全脂奶粉(含脂重量26%及以上) - - - Full-cream milk, of a fat content, by weight, of 26% or more:
04022121 以容器包裝，其淨重低於5公斤 - - - - In containers of a net content of less than 5 kg
15 E
04022122 以容器包裝，其淨重5公斤及以上 - - - - In containers of a net content of 5 kg or more
15 E
04022900 其他 - - Other 25 E
04029 其他 - Other:
040291 未加糖或未含其他甜味料者 - - Not containing added sugar or other sweetening matter:
04029110 煉乳 - - - Evaporated milk 20 E
04029120 乳水 - - - Cream 20 E
04029190 其他 - - - Other 20 E
040299 其他 - - Other:
04029910 煉乳 - - - Condensed milk 20 E
04029990 其他 - - - Other 20 E
0403 酪乳、凝固乳及乳油，凝態發酵
乳、酸乳酒及其他經發酵或酸化 之乳及乳油，不論是否濃縮或加 糖或含其他甜味料或香料，或添 加水果，堅果或可可者
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
04031000 酸酪乳 - Yogurt 35 E
040390 其他 - Other:
04039010 酪乳 - - Buttermilk 35 E
04039090 其他 - - Other 35 E
Category
0404 乳清，不論是否濃縮或加糖或含
其他甜味料者；其他未列名天然 乳品不論是否加糖或含其他甜味 料者
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included:
04041000 35 E
04049000 其他 - Other 35 E
0405 乳品衍生之乳酪及其他油脂；乳
製品塗醬
Butter and other fats and oils derived from milk; dairy spreads:
04051000 奶油 - Butter 20 E
04052000 乳製品塗醬 - Dairy spreads 20 E
040590 其他 - Other:
04059010 無水乳脂肪 - - Butter oil 8 E
04059090 其他 - - Other 20 E
0406 乾酪及凝乳 Cheese and curd:
04061000 鮮（未熟成）乾酪，包括乳清乾 酪及凝乳
- Fresh (unripened or uncured) cheese, including whey cheese, and curd
20 E
040620 磨碎或粉狀之各類乾酪 - Grated or powdered cheese, of all kinds:
04062010 脫水切達乾酪 - - Cheddar type, dehydrated 35 E
04062090 其他 - - Other 35 E
04063000 加工乾酪，非磨碎或非粉狀者 - Processed cheese, not grated or powdered 35 E
04064000 藍黴乾酪 - Blue-veined cheese 15 E
040690 其他乾酪 - Other cheese:
04069010 義大利白乾酪 - - Mozerella type 15 E
04069020 塊狀或條狀切達乾酪 - - Cheddar type, in blocks or slabs 35 E
04069090 其他 - - Other 35 E
0407 帶殼禽蛋，鮮、調製或煮熟 Birds' eggs, in shell, fresh, preserved or cooked
04070010 種蛋 - Fertilized eggs for breeding 0 A
04070020 駝鳥蛋 - Ostrich eggs 10 A
04070090 其他 - Other 15 E
0408 不帶殼禽蛋、蛋黃（鮮、乾燥、
已蒸煮或水煮、塑製、冷凍或其 他方法處理，不論是否加糖或其 他甜味料者）
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening
04081 －蛋黃︰ - Egg yolks:
04081100 乾燥 - - Dried 10 E
04081900 其他 - - Other 10 E
04089 其他 - Other:
04089100 乾燥 - - Dried 10 E
04089900 其他 - - Other 10 E
04090000 天然蜜 Natural honey 15 E
04100000 未列名食用動物產品 Edible products of animal origin, not elsewhere specified or included
15 A
Category 05 第五章 未列名動物產品 Chapter 5 Products of animal origin,
not elsewhere specified or included 05010000 未加工之已淨或未淨人髮；人髮
廢料
Human hair, unworked, whether or not washed or scoured; waste of human hair
5 A
0502 豬鬃、豬毛；獾毛及其他製刷用
毛；廢鬃、廢毛
Pigs', hogs' or boars' bristles and hair;
badger hair and other brush making hair;
waste of such bristles or hair:
05021000 豬鬃、豬毛及其廢鬃、廢毛 - Pigs', hogs' or boars' bristles and hair and waste thereof
0 A
05029000 其他 - Other 5 A
05030000 馬毛及廢馬毛，不論是否有夾層 支持物在內
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
5 A
0504 動物腸、膀胱及胃（魚類者除
外），整個或切開者均在內，生 鮮、冷藏、冷凍、鹹、浸鹹、乾 或燻製者
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
05040010 牛 - Of bovine animals 5 A
05040020 豬或羊 - Of swine or of sheep 5 A
05040090 其他 - Other 5 A
0505 帶羽毛或羽絨之鳥皮及鳥之其他
部分、羽毛暨其片段（不論已否 修剪）及羽絨，僅經潔淨、消毒 或保藏處理而未進一步加工者；
及其粉末或廢料
Skins and other parts of birds, with their feathers or down, feather and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
05051000 填充用之羽毛及羽絨 - Feathers of a kind used for stuffing; down 5 A
05059000 其他 - Other 5 A
0506 未經加工之骨及角髓，但已去脂
經簡單處理（未切成形）、經酸 處理或除膠者；及其粉末與廢料
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products:
05061000 經用酸處理之軟骨及骨 - Ossein and bones treated with acid 5 A
05069000 其他 - Other 5 A
0507 象牙，龜殼，鯨鬚及鯨鬚髮，獸
角，鹿角，蹄，甲，爪，喙之未 經加工者，或經簡單處理，但未 切成形者；及其粉末與廢料
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
05071000 象牙；象牙粉末及廢料 - Ivory; ivory powder and waste 5 A
05079000 其他 - Other 5 A
05080000 珊瑚及其類似物產品，未經加工
，或經簡單處理但未另行加工 者；軟體水產動物，甲殼類或棘 皮動物之介殼和墨魚骨，未經加 工或經簡單加工但未成形者，粉 及其廢料
Coral and similar materials, unworked or simply prepared but not otherwise worked;
shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
5 A
05090000 動物性天然海棉 Natural sponges of animal origin 5 A
05100000 龍涎香、海狸香、麝狸香及麝 香；斑蝥；膽汁（乾鮮在內）；
分泌腺及其他動物產品之鮮、冷 藏、冷凍或暫時保存供製藥之用 者
Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved
0 A
0511 未列名動物產品；第一章或第三
章所列不適於人類食用之死動物
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:
05111000 牛精液 - Bovine semen 0 A
Category
05119 －其他︰ - Other:
051191 魚或甲殼類，軟體類水產動物或
其他水產無脊椎動物產品；第三 章所列死動物
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
05119110 魚卵及魚精 - - - Roes and milt 0 A
05119190 其他 - - - Other 5 A
051199 其他 - - Other:
05119910 受精卵 - - - Fertilized eggs 0 A
05119990 其他 - - - Other 5 A
Category
06 第六章 活樹及其他植物；球
莖、根及類似品；切花及裝飾用 葉
Chapter 6 Live trees and other plants;
bulbs, roots and the like; cut flowers and ornamental foliage
0601 鱗莖、塊莖、塊根、球莖、冠芽
及匍匐莖，在休眠中、生長中、
或開花中；菊苣及根，不包括第 1212節之根
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
06011000 鱗莖、塊莖、塊根、球莖、冠芽 及匍匐莖，休眠中者
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
0 A
06012000 鱗莖、塊莖、塊根、球莖、冠芽 及匍匐莖，生長中或開花中；菊 苣及根
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
0 A
0602 其他活植物（包括根），插穗及
裔芽；菇類菌種
Other live plants (including their roots), cuttings and slips; mushroom spawn:
06021000 未長根插穗及裔芽 - Unrooted cuttings and slips 0 A
060220 食用果實及堅果之樹，灌木及矮
叢樹，已否接枝均在內
- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
06022010 苗 - - Saplings 10 C
06022090 其他 - - Other 0 A
06023000 山杜鵑及杜鵑，已否接枝均在內 - Rhododendrons and azaleas, grafted or 0 A
06024000 玫瑰，已否接枝均在內 - Roses, grafted or not 0 A
060290 其他 - Other:
06029010 植物幼苗或菸草植物 - - Young vegetable or tobacco plants 10 C
06029090 其他 - - Other 0 A
0603 花束用或裝飾用之切花及花蕾，
鮮、乾、染色、漂白、塗裝或其 他方式處理者
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
060310 鮮 - Fresh:
06031010 玫瑰 - - Roses 15 A
06031020 康乃馨 - - Carnations 15 A
06031030 菊花 - - Chrysanthemums 15 A
06031040 薑 - - Ginger 15 A
06031050 天堂鳥花 - - Bird-of-paradise flowers 15 A
06031060 海芋 - - Calla lillies 15 A
06031070 百合花 - - lillies 15 A
06031080 花或花蕾，新鮮，乾燥，漂白等 形式
- - Sysofilia 15 A
0603109 其他 - - Other:
06031091 大丁草 - - - Gerberas 15 A
06031092 情人草 - - - Statice 15 A
06031093 星辰花 - - - Astromerias 15 A
06031094 百子蓮 - - - Agapanthus 15 A
06031095 蘭花 - - - Orchids 15 A
06031096 唐菖蒲 - - - Galdioli 15 A
06031097 火鶴 - - - Anturio flowers 15 A
06031098 火鳥花 - - - Heliconias 15 A
06031099 其他 - - - Other 15 A
060390 其他 - Other:
06039010 經整理花卉 - - Flower arrangements 15 A
06039090 其他 - - Other 15 A
0604 花束用或裝飾用之各種植物之枝
葉及其他部分（花朵及花蕾除 外）、苔藻蘚、地衣及草，不論 鮮、乾、染色、漂白，塗裝或用 其他方式處理者
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise
06041000 苔藻蘚及地衣 - Mosses and lichens 15 A
Category
06049 其他 - Other:
060491 鮮 - - Fresh:
06049110 經整理者 - - - Arrangements 15 A
06049190 其他 - - - Other 15 D-
060499 其他 - - Other:
06049910 經整理者 - - - Arrangements 15 A
06049990 其他 - - - Other 15 A
Category
07 第七章 食用蔬菜及部分根菜與
塊莖菜類
Chapter 7 Edible vegetables and certain roots and tubers
0701 馬鈴薯，生鮮或冷藏 Potatoes, fresh or chilled:
07011000 種薯 - For sowing 0 A
07019000 其他 - Other 15 E
07020000 番茄，生鮮或冷藏 Tomatoes, fresh or chilled 15 C
0703 洋蔥、分蔥、大蒜、 蔥及其他
蔥屬蔬菜，生鮮或冷藏
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:
070310 洋蔥及分蔥 - Onions and shallots:
0703101 洋蔥 - - Onions:
07031011 黃 - - - Yellow 15 D-
07031012 白 - - - White 15 E
07031013 紅 - - - Red 15 D-
07031019 其他 - - - Other 15 D-
07031020 分蔥 - - Shallots 15 D-
07032000 大蒜 - Garlic 15 E
07039000 韮蔥及其他蔥屬蔬菜 - Leeks and other alliaceous vegetables 15 D
0704 白菜類、花椰菜、球莖甘藍、無
頭甘藍及類似可供食用蕓苔屬蔬 菜，生鮮或冷藏
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled:
07041000 花椰菜及青花菜 - Cauliflowers and headed broccoli 15 D-
07042000 抱子甘藍 - Brussels sprouts 15 D-
07049000 其他 - Other 15 D-
0705 萵苣及菊苣，生鮮或冷藏 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: -
07051 －萵苣︰ Lettuce:
07051100 結球萵苣 - - Cabbage lettuce (head lettuce) 15 D-
07051900 其他 - - Other 15 D-
07052 －野苦苣︰ - Chicory:
07052100 野苦苣 - - Witloof chicory (Cichorium intybus var.
foliosum)
15 D-
07052900 其他 - - Other 15 D-
0706 胡蘿蔔、蕪菁、火焰菜、婆羅門
參、根芹菜、蘿蔔及類似可供食 用根菜，生鮮或冷藏
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:
07061000 胡蘿蔔及蕪菁 - Carrots and turnips 15 D-
07069000 其他 - Other 15 D-
07070000 胡瓜及小胡瓜，生鮮或冷藏 Cucumbers and gherkins, fresh or chilled 15 D-
0708 豆類蔬菜，去殼或帶殼，生鮮或
冷藏
Leguminous vegetables, shelled or unshelled, fresh or chilled:
07081000 豌豆 - Peas (Pisum sativum) 15 C-
07082000 豇豆、菜豆 - Beans (Vigna spp., Phaseolus spp.) 15 D-
07089000 其他 - Other 15 D-
0709 其他蔬菜，生鮮或冷藏 Other vegetables, fresh or chilled:
07091000 朝鮮薊（球狀） - Globe artichokes 15 C
07092000 蘆筍 - Asparagus 15 C
07093000 茄子 - Aubergines (egg-plants) 15 D-
07094000 芹菜（根芹菜除外） - Celery other than celeriac 15 C
07095 －菇類及麥蕈︰ - Mushrooms and truffles:
07095100 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 5 D-
07095200 麥蕈 - - Truffles 5 A
07095900 其他 - - Other 5 A
070960 辣椒及甜椒類果實 - Fruits of the genus Capsicum or of the genus Pimenta:
07096010 甜椒 - - Sweet pimientos 15 D-
07096020 智利辣椒 - - Chilies (Capsicum frutescens L.) 15 D-
Category 07097000 菠菜、番杏（毛菠菜）及山菠菜 - Spinach, New Zealand spinach and
orache spinach (garden spinach)
15 D-
070990 其他 - Other:
07099010 甜玉米 - - Sweet corn 15 C
07099020 佛手瓜 - - Chayotes 15 D-
07099030 南瓜 - - Ayotes 15 C-
07099040 秋葵 - - Okras 15 C-
07099090 其他 - - Other 15 C-
0710 冷凍蔬菜（未煮或蒸煮或水煮） Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
07101000 馬鈴薯 - Potatoes 15 D
07102 －豆類蔬菜，帶殼或去殼︰ - Leguminous vegetables, shelled or unshelled:
07102100 豌豆 - - Peas (Pisum sativum) 15 C
07102200 菜豆、豇豆 - - Beans (Vigna spp., Phaseolus spp.) 15 D-
07102900 其他 - - Other 15 E
07103000 菠菜、番杏（毛菠菜）及山菠菜 - Spinach, New Zealand spinach and orache spinach (garden spinach)
15 D-
07104000 甜玉米 - Sweet corn 15 D-
07108000 其他蔬菜 - Other vegetables 15 C
07109000 混合蔬菜 - Mixtures of vegetables 15 D- 詳如附件
3.14:C See Anex
3.14: C
0711 暫時保藏之蔬菜（例如二氧化硫
氣體、鹽水、硫磺水、或其他保 藏用溶液漬成）惟不適於即時食 用者
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
07112000 橄欖 - Olives 0 A
07113000 續隨子 - Capers 0 A
07114000 胡瓜及小黃瓜 - Cucumbers and gherkins 15 D-
07115 －菇類及麥蕈： - Mushrooms and truffles:
07115100 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 0 A
07115900 其他 - - Other 0 A
071190 其他蔬菜；混合蔬菜 - Other vegetables; mixtures of vegetables:
07119020 洋蔥 - - Onions 15 D
07119090 其他；包括混合蔬菜 - - Other, including mixtures of vegetables 15 C-
0712 乾蔬菜，整粒（株）、切塊、切
片、切碎或粉狀，但未經進一步 處理
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
071220 洋蔥 - Onions:
07122010 洋蔥粉(以容器包裝，淨重5公斤及 以上)
- - Powdered, in containers of a net content of 5 kg or more
5 D-
07122090 其他 - - Other 15 D-
07123 －菇類、木耳（木耳屬）、銀耳
（銀耳屬）及麥蕈：
- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and
07123100 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 5 A
07123200 乾木耳（木耳屬） - - Wood ears (Auricularia spp.) 5 A
07123300 乾銀耳（銀耳屬） - - Jelly fungi (Tremella spp.) 5 A
07123900 其他 - - Other 5 A
071290 其他蔬菜；混合蔬菜 - Other vegetables; mixtures of vegetables:
07129010 番茄、歐芹、大蒜粉(以容器裝，
淨重5公斤及以上)
- - Tomatoes, parsley, majoram or garlic, powdered, in containers of a net content 5 kg or more
5 E
07129090 其他；含混合蔬菜 - - Other, including mixtures of vegetables 15 E
0713 去殼之乾豆類蔬菜（已否去皮或
剖分者均在內）
Dried leguminous vegetables, shelled, whether or not skinned or split:
07131000 豌豆 - Peas (Pisum sativum) 15 C
Category
07132000 乾雞豆（回回豆） - Chickpeas (garbanzos) 10 B
07133 －菜豆、豇豆類︰ - Beans (Vigna spp., Phaseolus spp.):
071331 豇豆 - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
07133110 豇豆 - - - Of the species Vigna mungo (L.) 15 E
07133190 其他 - - - Other 15 E
07133200 小紅豆（紅豆） - - Small red (Adzuki) beans (Phaseolus or Vigna angularis)
30 E
071333 菜豆（四季豆、敏豆），包括白
豆
- - Kidney beans, including white pea beans (Phaseolus vulgaris):
07133310 黑 - - - Black 15 D
07133320 白 - - - White 15 C
07133390 其他 - - - Other 15 E
071339 其他 - - Other:
07133910 豇豆 - - -Phaseolus coccinius 15 C
07133920 青豆 - - - Lima beans (Phaseolus lunatus) 15 C
07133990 其他 - - - Other 15 C
07134000 洋扁豆 - Lentils 15 C
07135000 蠶豆（大種蠶豆）及馬豆（中及 小種蠶豆）
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
15 A
071390 其他 - Other:
07139010 鴿豆 - - Pigeon peas (Cajanus cajan) 15 A
07139090 其他 - - Other 15 C
0714 樹薯、葛根、草蘭球根、菊芋、
甘藷及其他富含澱粉或菊糖成分 之類似根莖、塊莖，生鮮、冷 藏、冷凍或乾燥，不論是否切片 或為團粒狀者均在內；西榖莖髓
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of
ll i h
07141000 樹薯 - Manioc (cassava) 15 C
07142000 甘藷 - Sweet potatoes 15 C-
071490 其他 - Other:
07149010 芋 - - Dasheens (Colocasia esculenta) 15 C-
07149020 山藥 - - White yams (Dioscorea alata) 15 C-
07149030 箭葉黃體芋 - - Yautia (Xanthosoma saggitifolium) 15 A
07149040 樹薯 - - Cush-cush yams (Dioscorea trifida) 15 A
07149090 其他 - - Other 15 D-
Category
08 第八章 食用果實及堅果；柑橘
屬果實或甜瓜之外皮
Chapter 8 Edible fruit and nuts; peel of citurs fruit or melons
0801 椰子、巴西栗及腰果，鮮或乾，
不論是否去殼或去皮
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or
08011 －椰子︰ - Coconuts:
08011100 脫水者 - - Dried 10 C
08011900 其他 - - Other 15 G
08012 ─巴西栗︰ - Brazil nuts:
08012100 帶殼者 - - In shell 15 C-
08012200 去殼者 - - Shelled 15 C-
08013 －腰果︰ - Cashew nuts:
08013100 帶殼者 - - In shell 15 C
08013200 去殼者 - - Shelled 15 C
0802 其他鮮、乾堅果，不論是否去殼
或去皮
Other nuts, fresh or dried, whether or not shelled or peeled:
08021 －杏仁︰ - Almonds:
08021100 帶殼者 - - In shell 0 A
08021200 去殼者 - - Shelled 0 A
08022 －榛實或榛子（榛屬）︰ - Hazelnuts or filberts (Corylus spp.):
08022100 帶殼者 - - In shell 0 A
08022200 去殼者 - - Shelled 0 A
08023 －胡桃︰ - Walnuts:
08023100 帶殼者 - - In shell 15 C
08023200 去殼者 - - Shelled 15 C
08024000 粟子 - Chestnuts (Castanea spp.) 15 D-
08025000 阿月渾子（胡榛子） - Pistachios 0 A
080290 其他 - Other:
08029010 夏威夷果 - - Macadamia nuts (Macadamia 15 C
08029090 其他 - - Other 15 E
0803 鮮或乾香蕉，包括芭蕉 Bananas, including plantains, fresh or dried 0803001 香蕉 - Bananas (Musa balbisiaca acuminata,
Musa paradisiaca, Musa fapientum)
08030011 生鮮 - - Fresh 15 E
08030012 乾 - - Dried 15 D-
08030020 大蕉(烹飪用) - Plantains (Musa acuminata var. Plantain) 15 D-
08030090 其他 - Other 15 D-
0804 鮮或乾棗、無花果、鳳梨、酪
梨、番石榴、芒果及山竹果
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
08041000 棗 - Dates 15 C
08042000 無花果 - Figs 15 C
08043000 鳯梨 - Pineapples 15 G
08044000 酪梨 - Avocados 15 D
080450 番石榴、芒果及山竹果 - Guavas, mangoes and mangosteens:
08045010 芒果 - - Mangoes 15 D-
08045020 番石榴及山竹果 - - Guavas and mangosteens 15 D-
0805 鮮或乾之柑橘類果實 Citrus fruit, fresh or dried:
08051000 橙 - Oranges 15 D-
08052000 中國種之柑類（寬皮柑、溫州蜜 柑在內）；地中海早橘、螺柑及 其他同類雜交果實，鮮或乾
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar cit rus hybrids
15 D-
08054000 葡萄柚 - Grapefruit 15 D-
08055000 檸檬及萊姆 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus
15 D-
08059000 其他 - Other 15 E
0806 鮮或乾葡萄 Grapes, fresh or dried:
08061000 鮮 - Fresh 15 D-
Category
08062000 乾 - Dried 0 A
0807 鮮瓜（包括西瓜）及木瓜 Melons (including watermelons) and papaws (papayas), fresh:
08071 ─瓜〈包括西瓜〉： - Melons (including watermelons):
08071100 西瓜 - - Watermelons 15 C
08071900 其他 - - Other 15 C
08072000 木瓜 - Papaws (papayas) 15 C-
0808 鮮蘋果，梨及 桲 Apples, pears and quinces, fresh:
08081000 蘋果 - Apples 15 C-
080820 梨及 桲 - Pears and quinces:
08082010 梨 - - Pears 15 D
08082020 桲 - - Quinces 15 C
0809 鮮杏、櫻桃、桃子（包括油
桃）、李子及黑刺李
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:
08091000 杏 - Apricots 15 C-
08092000 櫻桃 - Cherries 15 C
08093000 桃（包括油桃） - Peaches, including nectarines 15 C-
08094000 李子及黑刺李 - Plums and sloes 15 C-
0810 其他鮮果實 Other fruit, fresh:
08101000 草莓 - Strawberries 15 C-
08102000 紅刺莓、黑刺莓、桑椹及洛干莓 - Raspberries, blackberries, mulberries and loganberries
15 C
08103000 黑醋栗、白醋栗、紅醋栗及醋栗 - Black, white or red currants and gooseberries
15 C-
08104000 越橘，鳥嘴莓及其他越橘屬果實 - Cranberries, bilberries and other fruits of the genus Vaccinium
15 C
08105000 奇異果 - Kiwifruit 15 C-
08106000 榴槤 - Durians 15 C-
081090 其他 - Other:
08109010 刺番荔枝 - - Soursops (Annona muricata) 15 C-
08109020 釋迦 - - Sweetsops (Annona squamosa) 15 D
08109030 百香果 - - Passion fruit (Passiflora edulis var.flavicarpa)
15 C-
08109040 楊桃 - - Granadillas (Passiflora edulis var.Sims) 15 C-
0810905 火龍果 - - Pitahayas:
08109051 紅色，帶皮者 - - - Red, unshelled 15 C-
08109052 黃色，帶皮者 - - - Yellow, unshelled 15 C-
08109053 其他，帶皮者 - - - Other, unshelled 15 C-
08109054 去皮者 - - - Shelled 15 C-
08109090 其他 - - Other 15 C-
0811 冷凍之果實及堅果，未以水蒸煮
或已蒸煮，不論是否添加糖或其 他甜味料者
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
08111000 草莓 - Strawberries 15 C-
08112000 紅刺莓、黑刺莓、桑椹及洛干 莓、黑醋栗、白醋栗、紅醋栗及 醋栗
- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries
15 C-
08119000 其他 - Other 15 C-
0812 暫時保藏之果實及堅果（例如以
二氧化硫氣體、鹽水、硫磺水或 其他保存用溶液漬存者），惟不 適於即時食用者
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
081210 櫻桃 - Cherries:
08121010 野櫻桃 - - Morello cherries 0 A
08121090 其他 - - Other 10 C
081290 其他 - Other:
08129010 草莓 - - Strawberries 15 C-
Category
08129090 其他 - - Other 15 C-
0813 第0801至0806節以外之乾果；本章 內堅果或乾果實之混合物
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter:
08131000 杏 - Apricots 15 C
08132000 梅 - Prunes 15 C
08133000 蘋果 - Apples 15 C
08134000 其他水果 - Other fruit 15 D-
08135000 本章內堅果或乾果實之混合物 - Mixtures of nuts or dried fruits of this Chapter
15 D-
08140000 柑橘或瓜（包括西瓜）之外皮，
鮮、冷凍、乾或暫時漬存於鹽 水、硫磺水或其他浸漬溶液者均 在內
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
15 A
Category
09 第九章 咖啡、茶、馬黛茶及香
料
Chapter 9 Coffee, tea, mate and spices
0901 咖啡，不論是否焙製或去咖啡鹼
者；咖啡荳殼與荳皮；含任何咖 啡成分之咖啡代替品
Coffee, whether or not roasted or decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in any proportion:
09011 －未焙製咖啡︰ - Coffee, not roasted:
090111 未抽除咖啡鹼者 - - Not decaffeinated:
09011110 帶殼咖啡豆 - - - Raw, in berries 10 A
09011120 高級咖啡 - - - Parchment coffee 15 A
09011130 頂級咖啡 - - - Cafe oro 15 A
09011190 其他 - - - Other 15 A
09011200 已抽除咖啡鹼者 - - Decaffeinated 15 A
09012 －已焙製咖啡︰ - Coffee, roasted:
09012100 未抽除咖啡鹼者 - - Not decaffeinated 15 A
09012200 已抽除咖啡鹼者 - - Decaffeinated 15 A
09019000 其他 - Other 15 A
0902 茶葉，不論是否添加香料 Tea, whether or not flavoured:
09021000 綠茶（未發酵），每包不超過3公 斤
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
15 E
09022000 其他綠茶（未發酵） - Other green tea (not fermented) 15 E 09023000 紅茶（發酵）及部分發酵茶，每
包不超過3公斤
- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
15 E
09024000 其他紅茶（發酵）及部分發酵茶 - Other black tea (fermented) and other partly fermented tea
15 E
09030000 馬黛茶類 Mate 15 C-
0904 胡椒屬之胡椒；乾、壓碎或研磨
之番椒或丁子屬果實
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the genus Pimenta:
09041 －胡椒︰ - Pepper:
09041100 未壓碎或研磨的 - - Neither crushed nor ground 10 C-
09041200 已壓碎或研磨者 - - Crushed or ground 5 C-
090420 番椒屬或丁子屬之果實，乾、壓
碎或研磨者
- Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:
09042010 未壓碎或研磨者 - - Neither crushed nor ground 10 C
09042020 已壓碎或研磨者 - - Crushed or ground 5 C-
09050000 香草 Vanilla 10 C-
0906 肉桂及肉桂花 Cinnamon and cinnamon-tree flowers:
09061000 未壓碎或研磨者 - Neither crushed nor ground 10 C
09062000 已壓碎或研磨者 - Crushed or ground 10 C
09070000 丁香〈全果、花苞及果柄〉 Cloves (whole fruit, cloves and stems) 10 C 0908 肉荳蔻、荳蔻乾皮、荳蔻 Nutmeg, mace and cardamoms:
09081000 肉荳蔻 - Nutmeg 10 C
09082000 荳蔻乾皮 - Mace 10 C
090830 荳蔻 - Cardamoms:
09083010 草荳蔻 - - Grape cardamoms 10 C
09083020 其他豆蔻 - - Other cardamoms 15 A
0909 大茴香子、胡荽子、小茴香子、
芫荽子、葛縷子；杜松子
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:
09091000 大茴香子或胡荽子 - Seeds of anise or badian 10 A
09092000 芫荽子（胡荽子） - Seeds of coriander 10 A
09093000 小茴香子 - Seeds of cumin 5 C
09094000 葛縷子 - Seeds of caraway 10 A
09095000 茴香子；杜松子 - Seeds of fennel; juniper berries 10 C
0910 薑、番紅花、薑黃（鬱金）、麝
香草、月桂葉、咖哩及其他香辛
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
- Ginger:
Category
0910101 乾 - - Dried:
09101011 未壓碎或研磨的 - - - Neither crushed nor ground 10 C-
09101012 已壓碎或研磨者 - - - Crushed or ground 10 C-
09101090 其他 - - Other 10 C-
09102000 番紅花 - Saffron 10 C
09103000 薑黃（鬱金） - Turmeric (curcuma) 10 C
091040 麝香草；月桂葉 - Thyme; bay leaves:
09104010 麝香草 - - Thyme 10 C
09104020 月桂葉 - - Bay leaves 10 C
09105000 咖哩 - Curry 10 C
09109 －其他香辛料︰ - Other spices:
09109100 本章註－（乙）所提及之混合物 - - Mixtures referred to in Note 1 b) to this Chapter
10 C-
09109900 其他 - - Other 10 C
Category
10 第十章 穀類 Chapter 10 Cereals
1001 小麥與雜榖（混合榖類） Wheat and meslin:
10011000 硬粒小麥 - Durum wheat 0 A
10019000 其他 - Other 0 A
10020000 裸麥 Rye 0 A
10030000 大麥 Barley 0 A
10040000 燕麥 Oats 0 A
1005 玉蜀黍 Maize (corn):
10051000 種子 - Seed 0 A
100590 其他 - Other:
10059010 爆米花 - - Popcorn (Zea mays everta) 15 D
10059020 黃玉米 - - Yellow maize (corn) BP E
10059030 白玉米 - - White maize (corn) BP E
10059090 其他 - - Other 15 D
1006 稻米 Rice:
100610 稻米（帶殼） - Rice in the husk (paddy or rough):
10061010 種子 - - Seed 0 A
10061090 其他 - - Other 45 E
10062000 糙米 - Husked (brown) rice 45 E
100630 半碾或全碾白米，不論是否磨光 - Semi-milled or wholly milled rice, whether or not polished or glazed:
10063010 中等穀粒之米，一端裂開，脂肪 含量為0.60%至0.75%，供製鬆餅 用，50公斤袋裝，有正式標籤者
- - Medium grain rice, broken at one end, of a fat content from 0.60% to 0.75% for puffing, in sacks holding 50 kg, duly
45 E
10063090 其他 - - Other 45 E
10064000 碎米 - Broken rice 45 E
1007 高梁（蜀黍） Grain sorghum
10070010 種子 - Seed 0 A
10070090 其他 - Other BP E
1008 蕎麥、小米及雀粟；其他榖類 Buckwheat, millet and canary seed; other cereals:
10081000 蕎麥 - Buckwheat 15 A
100820 小米 - Millet:
10082010 種子 - - Seed 0 A
10082090 其他 - - Other 15 A
10083000 雀粟 - Canary seed 0 A
10089000 其他穀類 - Other cereals 15 A
Category
11 第十一章 製粉工業產品；麥
芽；澱粉；土木香粉（菊芋 粉）；麵筋
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten
11010000 小麥粉或雜榖粉 Wheat or meslin flour 10 E
1102 其他榖粉（小麥粉及雜榖粉除 Cereal flours other than of wheat or meslin:
11021000 黑麥粉 - Rye flour 10 A
11022000 玉米粉 - Maize (corn) flour BP E
11023000 稻米粉 - Rice flour 15 E
110290 其他 - Other:
11029010 大麥粉 - - Barley flour 10 A
11029020 燕麥粉 - - Oat flour 10 C-
11029090 其他 - - Other 15 C-
1103 榖類之細粒及團粒 Cereal groats, meal and pellets:
11031 －粗碾去殼之穀類及細粒︰ - Groats and meal:
11031100 小麥製 - - Of wheat 15 E
110313 玉米製 - - Of maize (corn):
11031310 預糊化之粗粉（如釀酒工業所用 之添加物）
- - - Pregelatinized meal (for example: meal used as an additive in the brewing
BP A
11031390 其他 - - - Other BP E
110319 其他穀類製 - - Of other cereals:
11031910 燕麥製 - - - Of oats 5 C-
11031920 稻米製 - - - Of rice 15 E
11031990 其他 - - - Other 15 E
110320 團粒 - Pellets:
11032010 小麥製 - - Of wheat 15 E
11032090 其他 - - Other 5 E
1104 其他方式加工之雜糧穀粒（如去
殼、滾壓、製成片、製成珍珠 狀、切片或粗磨者），但第1006 節之稻米除外；整粒、滾壓、製 成片或磨粉之穀類胚芽
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:
11041 －滾壓或製成細片之榖粒︰ - Rolled or flaked grains:
11041200 燕麥製 - - Of oats 10 D
110419 其他榖類製 - - Of other cereals:
11041910 大麥製 - - - Of barley 10 C-
11041990 其他 - - - Other 10 E
11042 －其他加工榖粒（如去殼、製成
珍珠狀、切片或粗磨者）︰
- Other worked grains (for example, hulled, pearled, sliced or kibbled):
110422 燕麥製 - - Of oats:
11042210 去殼的 - - - Hulled 0 A
11042290 其他 - - - Other 10 D
11042300 其他加工之玉米 - - Of maize (corn) BP E
110429 其他榖類 - - Of other cereals:
11042910 大麥製 - - - Of barley 10 C-
11042990 其他 - - - Other 10 E
11043000 整粒、滾壓、製成片或磨粉之榖 類胚芽
- Germ of cereals, whole, rolled, flaked or ground
10 C-
1105 馬鈴薯粉、細粒、細粉、細片、
顆粒及團粒
Flour, meal, powder, flakes, granules and pellets of potatoes:
11051000 粉、細粒及細粉 - Flour, meal and powder 0 A
110520 細片、細粒及團粒 - Flakes, granules and pellets:
11052010 細片、細粒 - - Flakes and granules 0 A
11052020 團粒 - - Pellets 10 A
1106 第0713節之各種乾豆類蔬菜、西
穀米或第0714節之根莖、塊莖或 第八章產品製成之粉、細粒及細 粉
Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8:
Category 11061000 第0713節之各種乾豆類蔬菜製成
者
- Of the dried leguminous vegetables of heading 0713
10 D-
11062000 西穀米或第0714節之根莖或塊莖 製成者
- Of sago or of roots or tubers of heading 0714:
10 A
11063000 第八章產品製成者 - Of the products of Chapter 8 10 C
1107 麥芽，已否烘製者均在內 Malt, whether or not roasted:
11071000 未烘製麥芽 - Not roasted 0 A
11072000 烘製麥芽 - Roasted 0 A
1108 澱粉；菊糖 Starches; inulin:
11081 －澱粉︰ - Starches:
11081100 小麥澱粉 - - Wheat starch 10 A
11081200 玉米澱粉 - - Maize (corn) starch 0 A
11081300 馬鈴薯澱粉 - - Potato starch 0 A
11081400 樹薯澱粉 - - Manioc (cassava) starch 10 A
11081900 其他澱粉 - - Other starches 10 D-
11082000 菊糖 - Inulin 10 C-
11090000 麵筋，不論是否乾燥 Wheat gluten, whether or not dried 0 A
Category
12 第十二章 油料種子及含油質果
實；雜項穀粒、種子及果實；工 業用或藥用植物；芻草及飼料
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medical plants; straw 1201 黃豆，不論是否破碎 Soya beans, whether or not broken
12010010 種子 - Seed 0 A
12010090 其他 - Other 0 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:
12021010 種子 - - Seed 0 A
12021090 其他 - - Other 10 E
120220 去殼，不論是否破碎 - Shelled, whether or not broken:
12022010 種子 - - Seed 0 A
12022090 其他 - - Other 10 E
12030000 乾椰子肉 Copra 5 A
12040000 亞麻子（仁），不論是否破碎 Linseed, whether or not broken 5 A 1205 油菜子，不論是否破碎 Rape or colza seeds, whether or not broken
120510 低芥子酸油菜子 - Low erucic acid rape or colza seeds:
12051010 供種植用 - - For sowing 0 A
12051090 其他 - - Other 5 A
120590 其他 - Other:
12059010 供種植用 - - For sowing 0 A
12059090 其他 - - Other 5 A
12060000 葵花子，不論是否破碎 Sunflower seeds, whether or not broken 0 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:
12071010 供種植用 - - For sowing 0 A
12071090 其他 - - Other 5 A
120720 棉子 - Cotton seeds:
12072010 供種植用 - - For sowing 0 A
12072090 其他 - - Other 0 A
12073000 蓖麻子 - Castor oil seeds 0 A
120740 芝麻 - Sesamum seeds:
12074010 帶殼 - - In shell 0 A
12074020 去殼 - - Shelled 0 A
12075000 芥子 - Mustard seeds 0 A
12076000 紅花子 - Safflower seeds 5 A
12079 －其他︰ - Other:
12079100 罌粟子 - - Poppy seeds 5 A
12079900 其他 - - Other 5 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:
12081000 大豆（黃豆） - Of soya beans 5 A
12089000 其他 - Other 5 A
1209 種植用種子、果實及孢子 Seeds, fruit and spores, of a kind used for sowing:
12091000 甜菜子 - Sugar beet seed 0 A
12092 －糧秣植物之種子︰ - Seeds of forage plants:
12092100 紫苜蓿種子 - - Lucerne (alfalfa) seed 0 A
12092200 苜蓿（三葉草）種子 - - Clover (Trifolium spp.) seed 0 A
12092300 羊茅屬種子 - - Fescue seed 0 A
12092400 肯塔基藍草種子 - - Kentucky blue grass (Poa pratensis L.) seed
0 A
12092500 黑麥草種子 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
0 A
