Tariff No. Base Rate % Staging
01
第一章 活動物 Chapter 1 Live animals0101 馬、驢、騾及駃騠 Live horses, asses, mules and hinnies:
0101.10 純種繁殖用 - Pure-bred breeding animals:
0101.10.10 馬 - - Horses 0 A
0101.10.90 其他 - - Other 10 A
0101.90.00 其他 - Other 10 A
0102 牛 Live bovine animals:
0102.10.00 純種繁殖用 - Pure-bred breeding animals 0 A
0102.90.00 其他 - Other 10 F
0103 豬 Live swine:
0103.10.00 純種繁殖用 - Pure-bred breeding animals 0 A
0103.9 －其他︰ - Other:
0103.91.00 重量少於50公斤者 - - Weighing less than 50 kg 10 F
0103.92.00 重量50公斤及以上者 - - Weighing 50 kg or more 10 F
0104 綿羊及山羊 Live sheep and goats:
0104.10 綿羊 - Sheep:
0104.10.10 純種繁殖用 - - Pure-bred breeding animals 0 A
0104.10.90 其他 - - Other 10 A
0104.20 山羊 - Goats:
0104.20.10 純種繁殖用 - - Pure-bred breeding animals 0 A
0104.20.90 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:
0105.1 －重量185公克及以下者︰ - Weighing not more than 185 g:
0105.11.00 雞 - - Fowls of the species Gallus domesticus 0 A
0105.12.00 火雞 - - Turkeys 0 A
0105.19.00 其他 - - Other 10 F
0105.9 －其他︰ - Other:
0105.92.00 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 F
0105.93.00 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 F
0105.99.00 其他 - - Other 10 F
0106 其他活動物 Other live animals:
0106.1 －哺乳類動物： - Mammals:
0106.11.00 靈長目 - - Primates 10 A
- - Whales, dolphins and porpoises
0106.39.00 其他 - - Other 10 A
0106.90 其他 - Other:
0106.90.10 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
0106.90.90 其他 - - Other 10 A
Tariff No. Base Rate % Staging 02
第二章 肉及食用雜碎 Chapter 2 Meat and edible meat offal0201 牛肉，生鮮或冷藏 Meat of bovine animals, fresh or chilled:
0201.10.00 屠體及半片屠體 - Carcasses and half-carcasses 15 E
0201.20.00 其他帶骨之切割肉 - Other cuts with bone in 15 E
0201.30.00 去骨者 - Boneless 15 E
0202 冷凍牛肉 Meat of bovine animals, frozen:
0202.10.00 屠體及半片屠體 - Carcasses and half-carcasses 15 E
0202.20.00 其他帶骨之切割肉 - Other cuts with bone in 15 E
0202.30.00 去骨者 - Boneless 15 E
0203 豬肉，生鮮、冷藏或冷凍 Meat of swine, fresh, chilled or frozen:
0203.1 －生鮮或冷藏︰ - Fresh or chilled:
0203.11.00 屠體及半片屠體 - - Carcasses and half-carcasses 15 E
0203.12.00 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
0203.19.00 其他 - - Other 15 E
0203.2 －冷凍︰ - Frozen:
0203.21.00 屠體及半片屠體 - - Carcasses and half-carcasses 15 E
0203.22.00 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
0203.29.00 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:
0204.10.00 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
0204.2 －綿羊肉，生鮮或冷藏︰ - Other meat of sheep, fresh or chilled:
0204.21.00 屠體及半片屠體 - - Carcasses and half-carcasses 15 A
0204.22.00 其他帶骨切割肉 - - Other cuts with bone in 15 A
0204.23.00 去骨者 - - Boneless 15 A
0204.30.00 冷凍屠體及半片屠體小羊肉 - Carcasses and half-carcasses of lamb, frozen
15 A
0204.4 －冷凍綿羊肉︰ - Other meat of sheep, frozen:
0204.41.00 屠體及半片屠體 - - Carcasses and half-carcasses 15 A
0204.42.00 其他帶骨切割肉 - - Other cuts with bone in 15 A
0204.43.00 去骨者 - - Boneless 15 A
0204.50.00 山羊肉 - Meat of goats 15 A
0205.00.00 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
0206.30 豬雜碎，生鮮或冷藏 - Of swine, fresh or chilled:
0206.30.10 皮 - - Skin 5 E
0206.30.90 其他 - - Other 15 E
0206.4 －冷凍豬雜碎︰ - Of swine, frozen:
0206.41.00 肝 - - Livers 15 E
0206.49 其他 - - Other:
0206.49.10 皮 - - - Skin 5 E
0206.49.90 其他 - - - Other 15 E
0206.80.00 其他雜碎，生鮮或冷藏 - Other, fresh or chilled 15 A
0206.90.00 其他，冷凍 - Other, frozen 15 A
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:
0207.1 －飼養之雞︰ - Of fowls of the species Gallus domesticus:
0207.11.00 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 15 E
0207.12.00 冷凍未切成塊者 - - Not cut in pieces, frozen 15 E
0207.13 肉塊及雜碎，生鮮或冷藏 - - Cuts and offal, fresh or chilled:
0207.13.10 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
0207.13.9 其他 - - - Other:
0207.13.91 胸肉 - - - - Breasts 15 E
0207.13.92 翅膀 - - - - Wings 15 E
0207.13.93 大腿，小腿，含整塊 - - - - Thigh and legs, including quarter legs
15 E
0207.13.99 其他 - - - - Other 15 E
0207.14 冷凍肉塊及雜碎 - - Cuts and offal, frozen:
0207.14.10 肉醬，以機器去骨者 - - -In paste form, mechanically boned 5 E
0207.14.9 其他 - - - Other:
0207.14.91 胸肉 - - - - Breasts 15 E
0207.13.92 翅膀 - - - - Wings 15 E
0207.13.93 大腿，小腿，含整塊 - - - - Thigh and legs, including quarter legs
15 E
0207.14.99 其他 - - - - Other 15 E
0207.2 －火雞︰ - Of turkeys:
0207.24.00 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 15 E
0207.25.00 冷凍未切成塊者 - - Not cut in pieces, frozen 15 E
0207.26 肉塊及雜碎，生鮮或冷藏 - - Cuts and offal, fresh or chilled:
0207.26.10 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
0207.26.90 其他 - - - Other 15 E
0207.27 冷凍肉塊及雜碎 - - Cuts and offal, frozen:
0207.27.10 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
0207.27.90 其他 - - - Other 15 E
0207.3 －鴨、鵝及珍珠雞︰ - Of ducks, geese or guinea fowls:
0207.32.00 未切成塊者，生鮮或冷藏 - - Not cut in pieces, fresh or chilled 15 F
0207.33.00 冷凍未切成塊者 - - Not cut in pieces, frozen 15 F
0207.34.00 脂肝，生鮮或冷藏 - - Fatty livers, fresh or chilled 15 F
0207.35 其他，生鮮或冷藏 - - Other, fresh or chilled:
0207.35.10 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
Tariff No. Base Rate % Staging
0207.35.90 其他 - - - Other 15 E
0207.36 冷凍其他 - - Other, frozen:
0207.36.10 肉醬，以機器去骨者 - - - In paste form, mechanically boned 5 E
0207.36.90 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:
0208.10.00 家兔或野兔 - Of rabbit or hare 15 A
0208.20.00 蛙腿 - Frogs' legs 15 A
0208.30.00 靈長目 - Of primates 15 A
0208.40.00 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 order Sirenia)
15 A
0208.50.00 爬蟲類（包括蛇及 ） - Of reptiles (including snakes and turtles) 15 A
0208.90.00 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、乾或燻製者
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
0209.00.10 背脂 - Back fat 15 E
0209.00.20 其他豬脂 - Other pig fat 5 E
0209.00.30 禽脂 - Poultry fat 15 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:
0210.1 －豬肉︰ - Meat of swine:
0210.11.00 帶骨之腿肉、肩肉及其切割肉 - - Hams, shoulders and cuts thereof, with bone in
15 E
0210.12.00 腹脅肉及其切割肉 - - Bellies (streaky) and cuts thereof 15 E
0210.19.00 其他 - - Other 15 E
0210.20.00 牛肉 - Meat of bovine animals 15 E
0210.9 －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:
0210.91.00 靈長目 - - Of primates 10 A
0210.92.00 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
0210.93.00 爬蟲類(包括蛇及 ) - - Of reptiles (including snakes and 10 A
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:
0301.10.00 觀賞用魚 - Ornamental fish 15 A
0301.9 －其他活魚︰ - Other live fish:
0301.91 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
Oncorhynchus chrysogaster):
0301.91.10 其他繁殖用魚苗 - - - Fry for re-stocking 0 A
0301.91.90 其他 - - - Other 10 A
0301.92 鰻魚 - - Eels (Anguilla spp.):
0301.92.10 繁殖用魚苗 - - - Fry for re-stocking 0 A
0301.92.90 其他 - - - Other 10 A
0301.93 鯉魚 - - Carp:
0301.93.10 其他繁殖用魚苗 - - - Fry for re-stocking 5 A
0301.93.90 其他 - - - Other 10 A
0301.99 其他 - - Other:
0301.99.10 其他繁殖用魚苗 - - - Fry for re-stocking 0 A
0301.99.9 其他 - - - Other:
0301.99.91 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
0301.99.99 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:
0302.1 鮭鱒類（肝及卵除外） - Salmonidae, excluding livers and roes:
0302.11.00 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
0302.12.00 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
0302.19.00 其他 - - Other 10 A
0302.2 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:
Tariff No. Base Rate % Staging
0302.21.00 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
0302.22.00 鰈魚（大西洋有棘鰈魚） - - Plaice (Pleuronectes platessa) 10 A
0302.23.00 鰨魚（牛舌魚） - - Sole (Solea spp.) 10 A
0302.29.00 其他 - - Other 10 A
0302.3 －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 0302.31.00 長鰭鮪 - - Albacore or longfinned tunas (Thunnus
alalunga)
0 A
0302.32.00 黃鰭鮪 - - Yellowfin tunas (Thunnus albacares) 0 A
0302.33.00 正鰹 - - Skipjack or stripe-bellied bonito 0 A
0302.34.00 大目鮪 - - Bigeye tunas (Thunnus obesus) 0 A
0302.35.00 黑鮪 - - Bluefin tunas (Thunnus thynnus) 0 A
0302.36.00 南方黑鮪 - - Southern bluefin tunas (Thunnus maccoyii)
0 A
0302.39.00 其他 - - Other 0 A
0302.40.00 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
0302.50.00 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
0302.6 －其他魚類，肝及卵除外︰ - Other fish, excluding livers and roes:
0302.61.00 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
0302.62.00 黑絲鰲（黑條鰯） - - Haddock (Melanogrammus aeglefinus) 10 A
0302.63.00 黑鱈（維納斯黑鱈） - - Coalfish (Pollachius virens) 10 A
0302.65.00 鯊魚 - - Dogfish and other sharks 10 A
0302.66.00 鰻魚 - - Eels (Anguilla spp.) 10 A
0302.69 其他 - - Other:
0302.69.20 龍占魚 - - - Snappers (Lutjanus spp.) 15 A
0302.69.30 鬼頭刀魚 - - - Dolphinfish (Coryphaena hippurus) 15 A
0302.69.40 鱸魚 - - - Groupers (Epinephelus spp., Paralabrax spp.)
15 A
0302.69.50 石首魚 - - - Croakers (Sciaena spp.) 15 A
0302.69.60 旗魚 - - - Spearfishes (Makaria spp., Tetrapturus spp.)
15 A
0303.1 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:
0303.11.00 紅鉤吻鮭 - - Red salmon (Oncorhynchus nerka) 10 A
0303.19.00 其他 - - Other 10 A
0303.2 其他鮭鱒類，肝及卵除外︰ - Other salmonidae, excluding livers and roes:
0303.21.00 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
Oncorhynchus chrysogaster)
15 A
0303.22.00 大西洋鮭及多瑙河鮭 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
10 A
0303.29.00 其他 - - Other 10 A
0303.3 －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:
0303.31.00 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
0303.32.00 鰈魚（大西洋有棘鰈魚） - - Plaice (Pleuronectes platessa) 10 A
0303.33.00 鰨魚（牛舌魚） - - Sole (Solea spp.) 10 A
0303.39.00 其他 - - Other 10 A
0303.4 －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 0303.41.00 長鰭鮪 - - Albacore or longfinned tunas (Thunnus
alalunga)
0 A
0303.42.00 黃鰭鮪 - - Yellowfin tunas (Thunnus albacares) 0 A
0303.43.00 正鰹 - - Skipjack or stripe-bellied bonito 0 A
0303.44.00 大目鮪 - - Bigeye tunas (Thunnus obesus) 0 A
0303.45.00 黑鮪 - - Bluefin tunas (Thunnus thynnus) 0 A
0303.46.00 南方黑鮪 - - Southern bluefin tunas (Thunnus maccoyii)
0 A
0303.49.00 其他 - - Other 0 A
0303.50.00 鰊魚（大西洋鰊、正鰊），肝及卵除
外
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
10 A
0303.60.00 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
0303.7 －其他魚類，肝及卵除外︰ - Other fish, excluding livers and roes:
0303.71.00 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
0303.72.00 黑絲（黑條鰯） - - Haddock (Melanogrammus aeglefinus) 10 A
0303.73.00 黑鱈（維納斯黑鱈） - - Coalfish (Pollachius virens) 10 A
Tariff No. Base Rate % Staging
0303.74.00 鯖魚（正鯖、花腹鯖、白腹鯖） - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
0 A
0303.75.00 鯊魚 - - Dogfish and other sharks 10 A
0303.76.00 鰻魚 - - Eels (Anguilla spp.) 10 A
0303.77.00 鱸魚 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
15 A
0303.78.00 鯳魚（詹星魚） - - Hake (Merluccius spp., Urophycis spp.) 10 A
0303.79.00 其他 - - Other 10 E
0303.80.00 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:
0304.10.00 生鮮或冷藏 - Fresh or chilled 15 A
0304.20 冷凍切片 - Frozen fillets:
0304.20.20 龍占魚 - - Of snappers 15 A
0304.20.30 鬼頭刀魚 - - Of dolphinfish 15 A
0304.20.40 鱸魚 - - Of groupers 15 A
0304.20.50 石首魚 - - Of croakers 15 A
0304.20.60 旗魚 - - Of spearfishes 15 A
0304.20.70 吳郭魚 - - Of tilapias 15 A
0304.20.80 石斑魚 - - Of dusky sea-perch 15 A
0304.20.90 其他 - - Other 15 E
0304.90.00 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:
0305.10.00 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
0305.20.00 乾、燻、鹹或浸鹹魚肝及魚卵 - Livers and roes of fish, dried, smoked, salted or in brine
10 A
0305.30.00 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
0305.4 －燻魚，包括切片︰ - Smoked fish, including fillets:
0305.41.00 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),
15 A
0305.59.00 其他 - - Other 15 E
0305.6 －鹹魚（乾及燻製者除外），浸鹹魚
︰
- Fish, salted but not dried or smoked and fish in brine:
0305.61.00 魚（太平洋、正） - - Herrings (Clupea harengus, Clupea pallasii)
15 A
0305.63.00 鯷魚（鮆魚） - - Anchovies (Engraulis spp.) 15 A
0305.69.00 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
0306.1 －冷凍者︰ - Frozen:
0306.11 岩龍蝦及海螯蝦 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus
0306.11.1 未去殼 - - - Unshelled:
0306.11.11 整體 - - - - Whole 10 G2
0306.11.12 頭部 - - - - Heads 10 A
0306.11.13 尾部 - - - - Tails 10 G2
0306.11.20 去殼 - - - Shelled 10 A
0306.12.00 龍蝦（蟹祖） - - Lobsters (Homarus spp.) 10 A
0306.13 小蝦及對蝦 - - Shrimps and prawns:
0306.13.1 小蝦 - - - Shrimps:
0306.13.11 養殖蝦 - - - - Cultivated 10 A
0306.13.19 其他 - - - - Other 10 A
0306.13.90 其他 - - - Other 10 A
0306.14.00 蟹類 - - Crabs 10 A
0306.19.00 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
10 A
0306.2 －未冷凍者︰ - Not frozen:
0306.22.00 龍蝦（蟹祖） - - Lobsters (Homarus spp.) 10 A
0306.23 小蝦及大蝦 - - Shrimps and prawns:
0306.23.10 繁殖用蝦苗 - - - Fry for re-stocking 0 A
0306.23.90 其他 - - - Other 10 A
0306.24.00 蟹類 - - Crabs 10 A
0306.29 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:
0306.29.10 粉、細粉及團粒 - - - Flours, meals and pellets 10 A
0306.29.90 其他 - - - Other 10 A
Tariff No. Base Rate % Staging
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
0307.10.00 牡蠣（蠔、蚵） - Oysters 10 A
0307.2 －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:
0307.21.00 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
0307.29.00 其他 - - Other 10 A
0307.3 －貽貝（淡菜）︰ - Mussels (Mytilus spp., Perna spp.):
0307.31.00 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
0307.39.00 其他 - - Other 10 A
0307.4 －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.):
0307.41.00 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
0307.49 其他 - - Other:
0307.49.10 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
0307.49.90 其他 - - - Other 10 A
0307.5 －章魚︰ - Octopus (Octopus spp.):
0307.51.00 活、生鮮或冷藏 - - Live, fresh or chilled 10 A
0307.59.00 其他 - - Other 10 A
0307.60.00 螺，(海螺除外) - Snails, other than sea snails 10 A
0307.9 －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:
0307.91.00 活、生鮮及冷藏 - - Live, fresh or chilled 10 A
0307.99.00 其他 - - Other 10 A
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 included
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:
0401.10.00 含脂重量不超過1%者 - Of a fat content, by weight, not exceeding 1%
15 E
0401.20.00 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%
15 E
0401.30.00 含脂重量超過6%者 - Of a fat content, by weight, exceeding 6%
15 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 matter:
0402.10.00 －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 1.5%
15 E
0402.2 －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 1.5%:
0402.21 未加糖或未含其他甜味料者 - - Not containing added sugar or other sweetening matter:
0402.21.1 脫脂奶粉(含脂重量低於26%) - - - Semi-skimmed milk, of a fat content, by weight, of less than 26%
0402.21.11 以容器包裝，其淨重低於3公斤 - - - - In containers of a net content of less than 3 kg
15 E
0402.21.12 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
15 E
0402.21.2 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:
0402.21.21 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
0402.21.22 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
0402.29.00 其他 - - Other 15 E
0402.9 其他 - Other:
0402.91 未加糖或未含其他甜味料者 - - Not containing added sugar or other sweetening matter:
0402.91.10 煉乳 - - - Evaporated milk 10 E
0402.91.20 乳水 - - - Cream 15 E
0402.91.90 其他 - - - Other 15 E
0402.99 其他 - - Other:
0402.99.10 煉乳 - - - Condensed milk 10 E
0402.99.90 其他 - - - Other 15 E
Tariff No. Base Rate % Staging
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:
0403.10.00 酸酪乳 - Yogurt 15 E
0403.90 其他 - Other:
0403.90.10 酪乳 - - Buttermilk 15 E
0403.90.90 其他 - - Other 15 E
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:
0404.10.00 乳清及改質乳清，不論是否濃縮或加
糖或含其他甜味料者
- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
0 A
0404.90.00 其他 - Other 10 F
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:
0405.10.00 奶油 - Butter 15 E
0405.20.00 乳製品塗醬 - Dairy spreads 15 E
0405.90 其他 - Other:
0405.90.10 無水乳脂肪 - - Butter oil 5 D
0405.90.90 其他 - - Other 15 E
0406 乾酪及凝乳 Cheese and curd:
0406.10.00 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
15 E
0406.20 磨碎或粉狀之各類乾酪 - Grated or powdered cheese, of all kinds:
0406.20.10 切達乾酪 - - Cheddar type, dried 0 E
0406.20.90 其他 - - Other 15 E
0406.30.00 加工乾酪，非磨碎或非粉狀者 - Processed cheese, not grated or powdered
15 E
0406.40.00 藍黴乾酪 - Blue-veined cheese 15 E
0406.90 其他乾酪 - Other cheese:
0406.90.10 義大利白乾酪 - - Mozerella type 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 matter:
0408.1 －蛋黃︰ - Egg yolks:
0408.11.00 乾燥 - - Dried 10 E
0408.19.00 其他 - - Other 10 E
0408.9 其他 - Other:
0408.91.00 乾燥 - - Dried 10 E
0408.99.00 其他 - - Other 10 E
0409.00.00 天然蜜 Natural honey 15 G3
0410.00.00 未列名食用動物產品 Edible products of animal origin, not elsewhere specified or included
15 A
Tariff No. Base Rate % Staging 05
第五章 未列名動物產品 Chapter 5 Products of animal origin,not elsewhere specified or included
0501.00.00 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:
0502.10.00 豬鬃、豬毛及其廢鬃、廢毛 - Pigs', hogs' or boars' bristles and hair and waste thereof
0 A
0502.90.00 其他 - Other 5 A
0503.00.00 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
0504.00.10 牛 - Of bovine animals 5 A
0504.00.20 豬或羊 - Of swine or of sheep 5 A
0504.00.90 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
0505.10.00 填充用之羽毛及羽絨 - Feathers of a kind used for stuffing;
down
5 A
0505.90.00 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:
0506.10.00 經用酸處理之軟骨及骨 - Ossein and bones treated with acid 5 A
0506.90.00 其他 - Other 5 A
0507 象牙， 殼，鯨鬚及鯨鬚髮，獸角，
鹿角，蹄，甲，爪，喙之未經加工者
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves,
0508.00.00 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
0509.00.00 動物性天然海棉 Natural sponges of animal origin 5 A
0510.00.00 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:
0511.10.00 牛精液 - Bovine semen 0 A
0511.9 －其他︰ - Other:
0511.91 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:
0511.91.10 魚卵及魚精 - - - Roes and milt 0 A
0511.91.90 其他 - - - Other 5 A
0511.99 其他 - - Other:
0511.99.10 受精卵 - - - Fertilized eggs 0 A
0511.99.90 其他 - - - Other 5 A
Tariff No. Base Rate % Staging
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:
0601.10.00 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
0601.20.00 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:
0602.10.00 未長根插穗及裔芽 - Unrooted cuttings and slips 0 A
0602.20 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:
0602.20.10 苗 - - Saplings 10 G3
0602.20.90 其他 - - Other 0 A
0602.30.00 山杜鵑及杜鵑，已否接枝均在內 - Rhododendrons and azaleas, grafted or not
0 A
0602.40.00 玫瑰，已否接枝均在內 - Roses, grafted or not 0 A
0602.90 其他 - Other:
0602.90.10 植物幼苗或菸草植物 - - Young vegetable or tobacco plants 10 G2
0602.90.90 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:
0603.10 鮮 - Fresh:
0603.10.10 玫瑰 - - Roses 15 C
0603.10.20 康乃馨 - - Carnations 15 C
0603.10.30 菊花 - - Chrysanthemums 15 C
0603.10.40 薑 - - Ginger 15 C
0603.10.50 天堂鳥花 - - Bird-of-paradise flowers 15 C
0603.10.60 海芋 - - Calla lillies 15 A
0603.10.70 百合花 - - lillies 15 A
0603.10.96 唐菖蒲 - - - Galdioli 15 C
0603.10.97 火鶴 - - - Anturio flowers 15 C
0603.10.98 火鳥花 - - - Heliconias 15 C
0603.10.99 其他 - - - Other 15 C
0603.90 其他 - Other:
0603.90.10 經整理花卉 - - Flower arrangements 15 C
0603.90.90 其他 - - Other 15 C
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 prepared:
0604.10.00 苔藻蘚及地衣 - Mosses and lichens 15 C
0604.9 其他 - Other:
0604.91 鮮 - - Fresh:
0604.91.10 經整理者 - - - Arrangements 15 G3
0604.91.90 其他 - - - Other 15 G3
0604.99 其他 - - Other:
0604.99.10 經整理者 - - - Arrangements 15 C
0604.99.90 其他 - - - Other 15 C
Tariff No. Base Rate % Staging
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:
0701.10.00 種薯 - For sowing 0 A
0701.90.00 其他 - Other 15 E
0702.00.00 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:
0703.10 洋蔥及分蔥 - Onions and shallots:
0703.10.1 洋蔥 - - Onions:
0703.10.11 黃 - - - Yellow 15 C
0703.10.12 白 - - - White 15 E
0703.10.13 紅 - - - Red 15 C
0703.10.19 其他 - - - Other 15 C
0703.10.20 分蔥 - - Shallots 15 C
0703.20.00 大蒜 - Garlic 15 E
0703.90.00 韮蔥及其他蔥屬蔬菜 - Leeks and other alliaceous vegetables 15 G3
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:
0704.10.00 花椰菜及青花菜 - Cauliflowers and headed broccoli 15 C
0704.20.00 抱子甘藍 - Brussels sprouts 15 G3
0704.90.00 其他 - Other 15 C
0705 萵苣及菊苣，生鮮或冷藏 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: -
0705.1 －萵苣︰ Lettuce:
0705.11.00 結球萵苣 - - Cabbage lettuce (head lettuce) 15 G3
0705.19.00 其他 - - Other 15 G3
0705.2 －野苦苣︰ - Chicory:
0705.21.00 野苦苣 - - Witloof chicory (Cichorium intybus var. foliosum)
15 G3
0705.29.00 其他 - - Other 15 G3
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:
0706.10.00 胡蘿蔔及蕪菁 - Carrots and turnips 15 C
0706.90.00 其他 - Other 15 G3
0709.30.00 茄子 - Aubergines (egg-plants) 15 G3
0709.40.00 芹菜（根芹菜除外） - Celery other than celeriac 15 C
0709.5 －菇類及麥蕈︰ - Mushrooms and truffles:
0709.51.00 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 5 A
0709.52.00 麥蕈 - - Truffles 5 A
0709.59.00 其他 - - Other 5 G3
0709.60 辣椒及甜椒類果實 - Fruits of the genus Capsicum or of the genus Pimenta:
0709.60.10 甜椒 - - Sweet pimientos 15 C
0709.60.20 智利辣椒 - - Chilies (Capsicum frutescens L.) 15 C
0709.60.90 其他 - - Other 15 C
0709.70.00 菠菜、番杏（毛菠菜）及山菠菜 - Spinach, New Zealand spinach and orache spinach (garden spinach)
15 G3
0709.90 其他 - Other:
0709.90.10 甜玉米 - - Sweet corn 15 C
0709.90.20 佛手瓜 - - Chayotes 15 C
0709.90.30 南瓜 - - Ayotes 15 C
0709.90.40 秋葵 - - Okras 15 C
0709.90.90 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:
0710.10.00 馬鈴薯 - Potatoes 15 G3
0710.2 －豆類蔬菜，帶殼或去殼︰ - Leguminous vegetables, shelled or unshelled:
0710.21.00 豌豆 - - Peas (Pisum sativum) 15 C
0710.22.00 菜豆、豇豆 - - Beans (Vigna spp., Phaseolus spp.) 15 G3
0710.29.00 其他 - - Other 15 E
0710.30.00 菠菜、番杏（毛菠菜）及山菠菜 - Spinach, New Zealand spinach and orache spinach (garden spinach)
15 G3
0710.40.00 甜玉米 - Sweet corn 15 G3
0710.80.00 其他蔬菜 - Other vegetables 15 C
0710.90.00 混合蔬菜 - Mixtures of vegetables 15 G3
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:
0711.20.00 橄欖 - Olives 0 A
0711.30.00 續隨子 - Capers 0 A
0711.40.00 胡瓜及小黃瓜 - Cucumbers and gherkins 15 C
0711.5 －菇類及麥蕈： - Mushrooms and truffles:
0711.51.00 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 0 A
0711.59.00 其他 - - Other 0 A
0711.90 其他蔬菜；混合蔬菜 - Other vegetables; mixtures of vegetables:
0711.90.20 洋蔥 - - Onions 15 C
0711.90.90 其他；包括混合蔬菜 - - Other, including mixtures of vegetables 15 C
Tariff No. Base Rate % Staging
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:
0712.20 洋蔥 - Onions:
0712.20.10 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 C
0712.20.90 其他 - - Other 15 C
0712.3 －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 truffles:
0712.31.00 蘑菇屬之菇類 - - Mushrooms of the genus Agaricus 5 G3
0712.32.00 乾木耳（木耳屬） - - Wood ears (Auricularia spp.) 5 A
0712.33.00 乾銀耳（銀耳屬） - - Jelly fungi (Tremella spp.) 5 G3
0712.39.00 其他 - - Other 5 G3
0712.90 其他蔬菜；混合蔬菜 - Other vegetables; mixtures of vegetables:
0712.90.10 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 C
0712.90.90 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:
0713.10.00 豌豆 - Peas (Pisum sativum) 15 C
0713.20.00 乾雞豆（回回豆） - Chickpeas (garbanzos) 10 A
0713.3 －菜豆、豇豆類︰ - Beans (Vigna spp., Phaseolus spp.):
0713.31 豇豆 - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
0713.31.10 豇豆 - - - Of the species Vigna mungo (L.) Hepper
15 C
0713.31.90 其他 - - - Other 15 C
0713.32.00 小紅豆（紅豆） - - Small red (Adzuki) beans (Phaseolus or Vigna angularis)
30 E
0713.33 菜豆（四季豆、敏豆），包括白豆 - - Kidney beans, including white pea beans (Phaseolus vulgaris):
0713.33.10 黑 - - - Black 20 D
0713.33.20 白 - - - White 20 C
0713.33.90 其他 - - - Other 20 C
0713.39 其他 - - Other:
0713.39.10 豇豆 - - -Phaseolus coccinius 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 pellets; sago pith:
0714.10.00 樹薯 - Manioc (cassava) 15 C
0714.20.00 甘藷 - Sweet potatoes 15 C
0714.90 其他 - Other:
0714.90.10 芋 - - Dasheens (Colocasia esculenta) 15 A
0714.90.20 白山藥；參薯 - - White yams (Dioscorea alata) 15 A
0714.90.30 箭葉黃體芋 - - Yautia (Xanthosoma saggitifolium) 15 A
0714.90.40 樹薯 - - Cush-cush yams (Dioscorea trifida) 15 A
0714.90.90 其他 - - Other 15 G3
Tariff No. Base Rate % Staging
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 peeled:
0801.1 －椰子︰ - Coconuts:
0801.11.00 脫水者 - - Dried 10 C
0801.19.00 其他 - - Other 15 C
0801.2 ─巴西栗︰ - Brazil nuts:
0801.21.00 帶殼者 - - In shell 15 C
0801.22.00 去殼者 - - Shelled 15 C
0801.3 －腰果︰ - Cashew nuts:
0801.31.00 帶殼者 - - In shell 15 C
0801.32.00 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:
0802.1 －杏仁︰ - Almonds:
0802.11.00 帶殼者 - - In shell 0 A
0802.12.00 去殼者 - - Shelled 0 A
0802.2 －榛實或榛子（榛屬）︰ - Hazelnuts or filberts (Corylus spp.):
0802.21.00 帶殼者 - - In shell 0 A
0802.22.00 去殼者 - - Shelled 0 A
0802.3 －胡桃︰ - Walnuts:
0802.31.00 帶殼者 - - In shell 15 C
0802.32.00 去殼者 - - Shelled 15 C
0802.40.00 粟子 - Chestnuts (Castanea spp.) 15 A
0802.50.00 阿月渾子（胡榛子） - Pistachios 0 A
0802.90 其他 - Other:
0802.90.10 夏威夷果 - - Macadamia nuts (Macadamia integrifolea)
15 C
0802.90.90 其他 - - Other 15 E
0803 鮮或乾香蕉，包括芭蕉 Bananas, including plantains, fresh or 0803.00.1 香蕉 - Bananas (Musa balbisiaca acuminata,
Musa paradisiaca, Musa fapientum)
0803.00.11 生鮮 - - Fresh 15 E
0803.00.12 乾 - - Dried 15 C
0803.00.20 大蕉(烹飪用) - Plantains (Musa acuminata var. Plantain) 15 C
0804.50.20 番石榴及山竹果 - - Guavas and mangosteens 15 E 0805 鮮或乾之柑橘類果實 Citrus fruit, fresh or dried:
0805.10.00 橙 - Oranges 15 G3
0805.20.00 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 G3
0805.40.00 葡萄柚 - Grapefruit 15 G3
0805.50.00 檸檬及萊姆 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus Latifolia)
15 C
0805.90.00 其他 - Other 15 E
0806 鮮或乾葡萄 Grapes, fresh or dried:
0806.10.00 鮮 - Fresh 15 G3
0806.20.00 乾 - Dried 0 A
0807 鮮瓜（包括西瓜）及木瓜 Melons (including watermelons) and papaws (papayas), fresh:
0807.1 ─瓜〈包括西瓜〉： - Melons (including watermelons):
0807.11.00 西瓜 - - Watermelons 15 C
0807.19.00 其他 - - Other 15 C
0807.20.00 木瓜 - Papaws (papayas) 15 C
0808 鮮蘋果，梨及桲 Apples, pears and quinces, fresh:
0808.10.00 蘋果 - Apples 25 G3
0808.20 梨及桲 - Pears and quinces:
0808.20.10 梨 - - Pears 15 E
0808.20.20 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:
0809.10.00 杏 - Apricots 15 C
0809.20.00 櫻桃 - Cherries 15 C
0809.30.00 桃（包括油桃） - Peaches, including nectarines 15 G3
0809.40.00 李子及黑刺李 - Plums and sloes 15 G3
0810 其他鮮果實 Other fruit, fresh:
0810.10.00 草莓 - Strawberries 15 C
0810.20.00 紅刺莓、黑刺莓、桑椹及洛干莓 - Raspberries, blackberries, mulberries and loganberries
15 C
0810.30.00 黑醋栗、白醋栗、紅醋栗及醋栗 - Black, white or red currants and gooseberries
15 G3
0810.40.00 越橘，鳥嘴莓及其他越橘屬果實 - Cranberries, bilberries and other fruits of the genus Vaccinium
15 A
0810.50.00 奇異果 - Kiwifruit 15 A
0810.60.00 榴槤 - Durians 15 A
0810.90 其他 - Other:
0810.90.10 刺番荔枝 - - Soursops (Annona muricata) 15 G3
0810.90.20 釋迦 - - Sweetsops (Annona squamosa) 15 G3
0810.90.30 百香果 - - Passion fruit (Passiflora edulis var.flavicarpa)
15 C
0810.90.40 楊桃 - - Granadillas (Passiflora edulis var.Sims) 15 G3
0810.90.5 火龍果 - - Pitahayas:
Tariff No. Base Rate % Staging
0810.90.51 紅色，帶皮者 - - - Red, unshelled 15 G3
0810.90.52 黃色，帶皮者 - - - Yellow, unshelled 15 C
0810.90.53 其他，帶皮者 - - - Other, unshelled 15 C
0810.90.54 去皮者 - - - Shelled 15 C
0810.90.90 其他 - - Other 15 E
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:
0811.10.00 草莓 - Strawberries 15 G3
0811.20.00 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 G3
0811.90.00 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:
0812.10 櫻桃 - Cherries:
0812.10.10 野櫻桃 - - Morello cherries 0 A
0812.10.90 其他 - - Other 10 C
0812.90 其他 - Other:
0812.90.10 草莓 - - Strawberries 15 C
0812.90.90 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:
0813.10.00 杏 - Apricots 15 C
0813.20.00 梅 - Prunes 15 C
0813.30.00 蘋果 - Apples 15 C
0813.40.00 其他水果 - Other fruit 15 G3
0813.50.00 本章內堅果或乾果實之混合物 - Mixtures of nuts or dried fruits of this Chapter
15 C
0814.00.00 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
09
第九章 咖啡、茶、馬黛茶及香料 Chapter 9 Coffee, tea, mate and spices0901 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:
0901.1 －未焙製咖啡︰ - Coffee, not roasted:
0901.11 未抽除咖啡鹼者 - - Not decaffeinated:
0901.11.10 帶殼咖啡豆 - - - Raw, in berries 10 A
0901.11.20 高級咖啡 - - - Parchment coffee 15 A
0901.11.30 頂級咖啡 - - - Cafe oro 15 A
0901.11.90 其他 - - - Other 15 A
0901.12.00 已抽除咖啡鹼者 - - Decaffeinated 15 A
0901.2 －已焙製咖啡︰ - Coffee, roasted:
0901.21.00 未抽除咖啡鹼者 - - Not decaffeinated 15 A
0901.22.00 已抽除咖啡鹼者 - - Decaffeinated 15 A
0901.90.00 其他 - Other 15 A
0902 茶葉，不論是否添加香料 Tea, whether or not flavoured:
0902.10.00 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
0902.20.00 其他綠茶（未發酵） - Other green tea (not fermented) 15 E
0902.30.00 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
0902.40.00 其他紅茶（發酵）及部分發酵茶 - Other black tea (fermented) and other partly fermented tea
15 E
0903.00.00 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:
0904.1 －胡椒︰ - Pepper:
0904.11.00 未壓碎或研磨的 - - Neither crushed nor ground 10 C
0904.12.00 已壓碎或研磨者 - - Crushed or ground 5 C
0904.20 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
0904.20.10 未壓碎或研磨者 - - Neither crushed nor groundd 10 C
0904.20.20 已壓碎或研磨者 - - Crushed or ground 5 C
0905.00.00 香草 Vanilla 10 C
0906 肉桂及肉桂花 Cinnamon and cinnamon-tree flowers:
0906.10.00 未壓碎或研磨者 - Neither crushed nor ground 10 C
0906.20.00 已壓碎或研磨者 - Crushed or ground 10 C
0907.00.00 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:
0908.10.00 肉荳蔻 - Nutmeg 10 C
0908.20.00 荳蔻乾皮 - Mace 10 C
0908.30 荳蔻 - Cardamoms:
Tariff No. Base Rate % Staging
0908.30.10 草荳蔻 - - Grape cardamoms 10 A
0908.30.20 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:
0909.10.00 大茴香子或胡荽子 - Seeds of anise or badian 10 A
0909.20.00 芫荽子（胡荽子） - Seeds of coriander 10 A
0909.30.00 小茴香子 - Seeds of cumin 5 C
0909.40.00 葛縷子 - Seeds of caraway 10 A
0909.50.00 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、咖哩及其他香辛料
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:
0910.10 薑 - Ginger:
0910.10.1 乾 - - Dried:
0910.10.11 未壓碎或研磨的 - - - Neither crushed nor ground 10 C
0910.10.12 已壓碎或研磨者 - - - Crushed or ground 10 C
0910.10.90 其他 - - Other 10 C
0910.20.00 番紅花 - Saffron 10 C
0910.30.00 薑黃（鬱金） - Turmeric (curcuma) 10 C
0910.40 麝香草；月桂葉 - Thyme; bay leaves:
0910.40.10 麝香草 - - Thyme 10 C
0910.40.20 月桂葉 - - Bay leaves 10 C
0910.50.00 咖哩 - Curry 10 C
0910.9 －其他香辛料︰ - Other spices:
0910.91.00 本章註－（乙）所提及之混合物 - - Mixtures referred to in Note 1 b) to this Chapter
10 C
0910.99.00 其他 - - Other 10 C
10
第十章 穀類 Chapter 10 Cereals1001 小麥與雜榖（混合榖類） Wheat and meslin:
1001.10.00 硬粒小麥 - Durum wheat 0 A
1001.90.00 其他 - Other 0 A
1002.00.00 裸麥 Rye 0 A
1003.00.00 大麥 Barley 0 A
1004.00.00 燕麥 Oats 0 A
1005 玉蜀黍 Maize (corn):
1005.10.00 種子 - Seed 0 A
1005.90 其他 - Other:
1005.90.10 爆米花 - - Popcorn (Zea mays everta) 20 D
1005.90.20 黃玉米 - - Yellow maize (corn) 35 D
1005.90.30 白玉米 - - White maize (corn) 20 D
1005.90.90 其他 - - Other 15 D
1006 稻米 Rice:
1006.10 稻米（帶殼） - Rice in the husk (paddy or rough):
1006.10.10 種子 - - Seed * 0/ 237 E
1006.10.90 其他 - - Other * 0/ 237 E
1006.20.00 糙米 - Husked (brown) rice *118 / 237 E
1006.30 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:
1006.30.10 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 labelled
*118 / 237 E
1006.30.90 其他 - - Other *118 / 237 E
1006.40.00 碎米 - Broken rice *118 / 237 E
1007 高梁（蜀黍） Grain sorghum
1007.00.10 種子 - Seed 0 A
1007.00.90 其他 - Other 20 A
1008 蕎麥、小米及雀粟；其他榖類 Buckwheat, millet and canary seed; other cereals:
1008.10.00 蕎麥 - Buckwheat 15 A
1008.20 小米 - Millet:
1008.20.10 種子 - - Seed 0 A
1008.20.90 其他 - - Other 15 A
1008.30.00 雀粟 - Canary seed 0 A
1008.90.00 其他穀類 - Other cereals 15 A
Tariff No. Base Rate % Staging
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
1101.00.00 小麥粉或雜榖粉 Wheat or meslin flour * 0 / 10 E
1102 其他榖粉（小麥粉及雜榖粉除外） Cereal flours other than of wheat or meslin:
1102.10.00 黑麥粉 - Rye flour 10 A
1102.20.00 玉米粉 - Maize (corn) flour 10 F
1102.30.00 稻米粉 - Rice flour 15 E
1102.90 其他 - Other:
1102.90.10 大麥粉 - - Barley flour 10 A
1102.90.20 燕麥粉 - - Oat flour 10 D
1102.90.90 其他 - - Other 15 A
1103 榖類之細粒及團粒 Cereal groats, meal and pellets:
1103.1 －粗碾去殼之穀類及細粒︰ - Groats and meal:
1103.11.00 小麥製 - - Of wheat 5 D
1103.13 玉米製 - - Of maize (corn):
1103.13.10 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 industry)
0 A
1103.13.90 其他 - - - Other 15 D
1103.19 其他穀類製 - - Of other cereals:
1103.19.10 燕麥製 - - - Of oats 5 D
1103.19.20 稻米製 - - - Of rice 15 E
1103.19.90 其他 - - - Other 15 D
1103.20 團粒 - Pellets:
1103.20.10 小麥製 - - Of wheat 15 D
1103.20.90 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:
1104.1 －滾壓或製成細片之榖粒︰ - Rolled or flaked grains:
1104.12.00 燕麥製 - - Of oats 10 D
1104.19 其他榖類製 - - Of other cereals:
1104.19.10 大麥製 - - - Of barley 10 A
1104.29.90 其他 - - - Other 10 E
1104.30.00 整粒、滾壓、製成片或磨粉之榖類胚
芽
- Germ of cereals, whole, rolled, flaked or ground
10 D
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:
1105.10.00 粉、細粒及細粉 - Flour, meal and powder 0 A
1105.20 細片、細粒及團粒 - Flakes, granules and pellets:
1105.20.10 細片、細粒 - - Flakes and granules 0 A
1105.20.20 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:
1106.10.00 第0713節之各種乾豆類蔬菜製成者 - Of the dried leguminous vegetables of heading 0713
10 A
1106.20.00 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
1106.30.00 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:
1107.10.00 未烘製麥芽 - Not roasted 0 A
1107.20.00 烘製麥芽 - Roasted 0 A
1108 澱粉；菊糖 Starches; inulin:
1108.1 －澱粉︰ - Starches:
1108.11.00 小麥澱粉 - - Wheat starch 10 A
1108.12.00 玉米澱粉 - - Maize (corn) starch 0 A
1108.13.00 馬鈴薯澱粉 - - Potato starch 0 A
1108.14.00 樹薯澱粉 - - Manioc (cassava) starch 10 A
1108.19.00 其他澱粉 - - Other starches 10 A
1108.20.00 菊糖 - Inulin 10 A
1109.00.00 麵筋，不論是否乾燥 Wheat gluten, whether or not dried 0 A
Tariff No. Base Rate % Staging
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 and fodder
1201 黃豆，不論是否破碎 Soya beans, whether or not broken
1201.00.10 種子 - Seed 0 A
1201.00.90 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:
1202.10 帶殼 - In shell:
1202.10.10 種子 - - Seed 0 A
1202.10.90 其他 - - Other 10 E
1202.20 去殼，不論是否破碎 - Shelled, whether or not broken:
1202.20.10 種子 - - Seed 0 A
1202.20.90 其他 - - Other 10 E
1203.00.00 乾椰子肉 Copra 5 A
1204.00.00 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
1205.10 低芥子酸油菜子 - Low erucic acid rape or colza seeds:
1205.10.10 供種植用 - - For sowing 0 A
1205.10.90 其他 - - Other 5 A
1205.90 其他 - Other:
1205.90.10 供種植用 - - For sowing 0 A
1205.90.90 其他 - - Other 5 A
1206.00.00 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:
1207.10 棕櫚類核果與子仁 - Palm nuts and kernels:
1207.10.10 供種植用 - - For sowing 0 A
1207.10.90 其他 - - Other 5 A
1207.20 棉子 - Cotton seeds:
1207.20.10 供種植用 - - For sowing 0 A
1207.20.90 其他 - - Other 0 A
1207.30.00 蓖麻子 - Castor oil seeds 0 A
1207.40 芝麻 - Sesamum seeds:
1207.40.10 帶殼 - - In shell 0 A
1208.10.00 大豆（黃豆） - Of soya beans 5 A
1208.90.00 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:
1209.10.00 甜菜子 - Sugar beet seed 0 A
1209.2 －糧秣植物之種子︰ - Seeds of forage plants:
1209.21.00 紫苜蓿種子 - - Lucerne (alfalfa) seed 0 A
1209.22.00 苜蓿（三葉草）種子 - - Clover (Trifolium spp.) seed 0 A
1209.23.00 羊茅屬種子 - - Fescue seed 0 A
1209.24.00 肯塔基藍草種子 - - Kentucky blue grass (Poa pratensis L.) seed
0 A
1209.25.00 黑麥草種子 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
0 A
1209.26.00 梯牧草種子 - - Timothy grass seed 0 A
1209.29 其他 - - Other:
1209.29.10 甜菜子(製糖用者除外) - - - Beet seeds, other than sugar beet seed 0 A
1209.29.90 其他 - - - Other 0 A
1209.30 草本花卉植物之種子 - Seeds of herbaceous plants cultivated principally for their flowers:
1209.30.10 矮牽牛種子 - - Petunia seeds 0 A
1209.30.90 其他 - - Other 0 A
1209.9 其他 - Other:
1209.91.00 蔬菜種子 - - Vgetable seeds 0 A
1209.99.00 其他 - - Other 0 A
1210 新鮮或乾燥霍布花(蛇麻毬果)，不論
是否研磨或製粉或呈團粒狀者；啤酒 花精
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
1210.10.00 霍布花（蛇麻毬果），未經研磨或製
粉或呈團粒狀者
- Hop cones, neither ground nor powdered nor in the form of pellets
0 A
1210.20.00 霍布花（蛇麻毬果），已研磨或製粉
或呈團粒狀者；啤酒花精
- Hop cones, ground, powdered or in the form of pellets; lupulin
0 A
1211 植物或植物之一部分（包括種子及果
實），主要用於香料、藥用、殺蟲、
殺菌或類似用途，新鮮或乾燥，不論 是否已切割、壓碎或製粉
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered:
1211.10.00 甘草根 - Liquorice roots 0 A
1211.20.00 人參根 - Ginseng roots 0 A
1211.30.00 古柯葉 - Coca leaves 0 A
1211.40.00 罌粟草 - Poppy straw 0 A
1211.90 其他 - Other:
1211.90.10 吐根樹 - - Raicilla or ipecacuana 0 A
1211.90.90 其他 - - Other 0 A
Tariff No. Base Rate % Staging
1212 刺槐豆、海草及其他藻類、甜菜及甘
蔗，生鮮、冷藏、冷凍或乾燥，不論 是否研磨者；未列名果實核與子仁及 其他植物產品（包括未焙製之各種菊 苣根），主要供人類食用者
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or diried, whether or not ground;
fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
1212.10.00 刺槐豆，包括刺槐豆種子 - Locust beans, including locust bean seeds
5 A
1212.20.00 海草及其他藻類 - Seaweeds and other algae 5 A
1212.30.00 杏、桃（包括油桃）或李之核及仁 - Apricot, peach (including nectarine) or plum stones and kernels
5 A
1212.9 －其他︰ - Other:
1212.91.00 甜菜 - - Sugar beet 10 A
1212.99 其他 - - Other:
1212.99.10 甘蔗 - - - Sugar cane 10 G3
1212.99.90 其他 - - - Other 10 A
1213.00.00 穀類之及外殼，未經加工，不論是 否已切碎、研磨、壓製或呈團狀者
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
5 A
1214 瑞典蕪菁、飼料蓁菜，飼料用根菜，
飼料用乾草，紫花目蓿，三葉草，紅 豆草，飼料用甘藍、羽扁豆、野豌豆 及類似芻秣飼料，不論是否為團粒狀
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:
1214.10.00 紫花苜蓿細粒及團粒 - Lucerne (alfalfa) meal and pellets 5 A
1214.90.00 其他 - Other 5 A
