中華民國合訂本

中華民國 海 關 進 口 稅 則 合訂本

輸 出 入 貨 品 分 類 表

Customs Import Tariff and

Import and Export Commodity Classifi cation of the Republic of China

財 政 部

經 濟 部 關 稅 總 局 印 行 國 際 貿 易 局

Published by the Directorate General of Customs, M.O.F.

Bureau of Foreign Trade, M.O.E.A.

中 華 民 國 101 年 1 月 January 2012

上冊

一、本書係中華民國海關進口稅則及中華民國輸出入貨品分類表之合訂本。前者之主管機關為財政部；

後者之主管機關為經濟部國際貿易局。本書之貨品分類架構採用世界關務組織（World Customs Organization，簡稱 WCO）制定之國際商品統一分類制度（The Harmonized Commodity Description and Coding System，簡稱 HS）2007 年版，分為 21 類、97 章（其中第 77 章列為空章，國際間保 留該章以備將來使用）、1221 節（4 位碼）及 5052 目（6 位碼）。我國海關進口稅率依 8 位碼貨 品配置，稱為稅則號別，在 HS2007 年版之架構下分為 8,726 款；貿易管理及統計則採用 10 位碼分 類，計 10,995 項。另於 10 位碼之後加一位檢查號碼，廠商申請輸出入許可證及報關時，均須在申 請書及報單上填列 11 位碼之貨品分類號列。我國加入 WTO 後，為實施關稅配額制度，自 91 年起，

於 HS 6 位碼分類架構外，另增訂第 98 章「關稅配額之貨品」，該章分為 32 款（8 位碼）及 85 項

（10 位碼）。

二、關於貨品號列及品目之劃分，及稅則號別之認定，應依據海關進口稅則總則及解釋準則所載有關規 定辦理。進口稅率之適用，請查閱總則有關規定。貨品之輸出入規定為管制或有條件准許、應施檢 疫或檢驗，以及大陸物品不准輸入或有條件准許輸入等，均以代號標示於「輸出入規定」欄。「單 位」欄內所列代號標示為「KGM」及另一單位時，除應填報公斤數於海關進出口報單之淨重欄外，

亦應將另一單位量填報於統計用數量欄，詳細代碼說明請查閱「貳『單位』欄使用代碼說明」。「稽 徵特別規定」欄計加註取消退稅等 12 種代碼，詳細代碼說明請查閱「叁『稽徵特別規定』欄使用 說明」。

三、凡各章增註中標示「R」者，係財政部核定並公告取消退稅之貨品項目。

四、凡稅則號別逐年調降稅率者，參閱附錄。

五、本書所採用之資料，係截至民國 100 年 11 月 20 日以前公告者，資料如有誤植、漏列或嗣後如有變 更，應以主管機關公告者為準。

INTRODUCTION

1. This publication is the combined volume of the Customs Import Tariff and the Import and Export Commodity Classification, CCC, of the Republic of China. The authority in charge of the former one is the Ministry of Finance; while the Bureau of Foreign Trade, Ministry of Economic Affairs is the authority in charge of the later one. This combined volume adopts the description and coding system of the Harmonized Commodity Description and coding System (HS) 2007 version. There are 21 Sections, 97 Chapters, 1,221 Headings (4 digits), 5,052 Subheadings (6 digits) And Chapter 77 is reserved for future use in this HS. The coding structure of the commodity classification of this volume goes further down to 8,726 Divisions (8 digits) and 10,995 Items (10 digits). In a complete CCC code, the first 6 digits and their descriptions are identical with the HS 2007. In the Republic of China, a special chapter, 98, covers all tariff quota products, including 32 Divisions and 85 Items. Throughout the volume, the duty rates are placed regularly at the 8-digit level, as known as tariff number. The data for foreign trade administration and statistics can be found at the 10-digit level. The 11th digit is a checking digit. All traders are required to fill in all the 11 digits for their products when applying for import/export permits or for customs clearance.

2. For differentiating the relative codes and descriptions and for identifying a particular commodity with a specific code, both the General Rules of the Customs Import Tariff and the General Rules for Interpretation of the Customs Import Tariff shall apply. Where a duty rate is to be determined, the former shall be applicable. For those commodities subject to import/export controls, or which are conditionally permitted, or subject to inspection or quarantine requirements, and also (as is the case for products of Mainland China) for import prohibited or imports which are conditionally permitted, a special code will be marked in the column of

“Import and Export Regulations”. In a case where any other unit symbol appears simultaneously with the KGM unit symbol in the Unit column of a particular serial code, both unit symbols should be entered into the Quantity column on the customs import or export declaration form, for statistical purposes. Herewith, Introduction Ⅱ Instructions of the Unit Column is provided to help speed up checking. The Customs Requirements column has 12 possible codes, e.g. such as that for non-drawback goods. In "Instructions for Customs Requirements” column, a detailed illustration is provided. In the Introduction Ⅲ, instructions for using this volume are all located.

3. The mark "R" inside the "Additional Notes" of each Chapter indicates that the commodity concerned shall not be eligible for duty drawback as promulgated by the Ministry of Finance by official letter.

4. All tariff numbers of which the tariff rates descend year by year are listed in the Annex.

5. All data compiled into this volume were recent as announced before November 20, 2011. Any correction of

printing error, or omission, or subsequent change in the text will be effective only upon publication by the

competent government office.

CONTENTS

頁頁 次次

Pa P ag ge e

總說總說明明 Introduction

壹、壹、「「國國定定稅稅率率」」欄欄使使用用說說明明 9 I. Instruction of Tariff Rate Column 一、適用國定稅率第一欄稅率之國家

或地區名單

9 1. List of Countries or Territories Subject to Tariff Rate (Column I)

二、適用國定稅率第二欄稅率之國家 或地區名單

13 2. List of Countries or Territories Subject to Tariff Rate (Column II)

三、貨品國別之認定標準 15 3. Criteria of Ascertainment of Country of Origin

貳、貳、「「單單位位」」欄欄使使用用代代碼碼說說明明 16 Ⅱ. Instruction of Unit Column 叁

叁、、「「稽稽徵徵特特別別規規定定」」欄欄使使用用說說明明 17 Ⅲ. Instruction of Customs

Requirements Column

肆、、「「輸輸出出入入規規定定」」欄欄使使用用說說明明 20 lV. Instruction of Import and Export

Regulations Column

一、輸入規定 20 A. Import Regulations

二、輸出規定 44 B. Export Regulations

伍、伍、海海關關進進口口稅稅則則總總則則 55 V. General Rules of the Customs Import

Tariff

陸、陸、海海關關進進口口稅稅則則解解釋釋準準則則 58 VI. General Rules for the interpretation

of the Customs Import Tariff

柒、柒、各各類類章章內內容容 61 VII. Contents of Each Chapter 第

第一一類類 活動活動物物；；動動物物產產品品 61 Sec. I LIVE ANIMALS; ANIMAL

PRODUCTS

第 一 章 活動物 66 Ch. 1 Live animals

第 二 章 肉及食用雜碎 68 Ch. 2 Meat and edible meat offal

第 三 章 魚類、甲殼類、軟體類

及其他水產無脊椎動物 94 Ch. 3 Fish and crustaceans, molluscs and other aquatic invertebrates

第 四 章 乳製品；禽蛋；天然蜜；

未列名食用動物產品 140 Ch. 4 Dairy produce; birds' eggs;

natural honey; edible products of animal origin, not elsewhere specified or included

第 五 章 未列名動物產品 152 Ch. 5 Products of animal origin, not elsewhere specified or included 第二第二類類 植植物物產產品品 164 Sec. II VEGETABLE PRODUCTS

第 六 章 活樹及其他植物；球

莖、根及類似品；切花 及裝飾用葉

164 Ch. 6 Live trees and other plants;

bulbs, roots and the like; cut flowers and ornamental foliage

第 七 章 食用蔬菜及部分根菜與

塊莖菜類 174 Ch. 7 Edible vegetables and certain roots and tubers

第 八 章 食用果實及堅果；柑橘

屬果實或甜瓜之外皮 190 Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons

第 九 章 咖啡、茶、馬黛茶及香

辛料 207 Ch. 9 Coffee, tea, mate and spices

第 十 章 穀類 214 Ch. 10 Cereals

第十一章 製粉工業產品；麥芽；

澱粉；菊糖；麵筋 218 Ch. 11 Products of the milling industry;

malt; starches; inulin; wheat gluten

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

227 Ch. 12 Oil seeds and oleaginous fruit;

miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

第十三章 蟲漆；植物膠、樹脂、

其他植物汁液及萃取物 242 Ch. 13 Lac; gums, resins and other vegetable saps and extracts

第十四章 編結用植物性材料；未

列名植物產品 246 Ch. 14 Vegetable plaiting materials;

vegetable products not elsewhere specified or included

第

第三三類類 動植動植物物油油脂脂及及其其分分解解 物；物；調調製製食食用用油油脂脂；；動動植植 物蠟物蠟

249 Section III ANIMAL OR VEGETABLE

FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

第十五章 動植物油脂及其分解

物；調製食用油脂；動 植物蠟

249 Ch. 15 Animal or vegetable fats and oils and their cleavage products;

prepared edible fats; animal or vegetable waxes

第第四四類類 調製調製食食品品；；飲飲料料；；酒酒類類及及 醋

醋；；菸類菸類及及已已製製菸菸類類代代用用 品品

261 Section IV PREPARED FOODSTUFFS;

BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED

TOBACCO SUBSTITUTES

第十六章 肉、魚或甲殼、軟體或

其他水產無脊椎動物等 之調製品

261 Ch. 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

第十七章 糖及糖果 286 Ch. 17 Sugars and sugar confectionery 第十八章 可可及可可製品 293 Ch. 18 Cocoa and cocoa preparations

第十九章 穀類、粉、澱粉或奶之

調製食品；糕餅類食品 299 Ch. 19 Preparations of cereals, flour, starch or milk; pastrycooks’

products

第二十章 蔬菜、果實、堅果或植

物其他部份之調製品 310 Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants 第二十一章 雜項調製食品 339 Ch. 21 Miscellaneous edible

preparations

第二十二章 飲料、酒類及醋 347 Ch. 22 Beverages, spirits and vinegar

第二十三章 食品工業產製過程之殘

渣及廢品；調製動物飼 料

357 Ch. 23 Residues and waste from the food industries; prepared animal fodder

第二十四章 菸（包括菸葉及菸類）

及菸葉代用品 364 Ch. 24 Tobacco and manufactured tobacco substitutes

第第五五類類 礦產礦產品品 367 Section V MINERAL PRODUCTS

第二十五章 鹽；硫磺；泥土及石膏

料；塗牆料石灰及水泥 367 Ch. 25 Salt; sulphur; earths and stone;

plastering materials, lime and cement

第二十六章 礦石、熔渣及礦灰 384 Ch. 26 Ores, slag and ash

餾產品；含瀝青物質；

礦蠟 products of their distillation;

bituminous substances; mineral waxes

第第六六類類 化學化學或或有有關關工工業業產產品品 403 Section VI PRODUCTS OF THE

CHEMICAL OR ALLIED INDUSTRIES

第二十八章 無機化學品；貴金屬、

稀土金屬、放射性元素 及其同位素之有機及無 機化合物

404 Ch. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

第二十九章 有機化學產品 438 Ch. 29 Organic chemicals 第 三 十章 醫藥品 523 Ch. 30 Pharmaceutical products

第三十一章 肥料 542 Ch. 31 Fertilisers

第三十二章 鞣革或染色用萃取物；

鞣酸及其衍生物；染 料、顏料及其他著色 料；漆類及凡立水；油 灰及其他灰泥；墨類

551 Ch. 32 Tanning or dyeing extracts;

tannins and their derivatives;

dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

第三十三章 精油及樹脂狀物質；香

水、化妝品或盥洗用品 567 Ch. 33 Essential oils and resinoids;

perfumery, cosmetic or toilet preparations

第三十四章 肥皂，有機界面活性

劑，洗滌劑，潤滑劑，

人造蠟，調製蠟，擦光 或除垢劑，蠟蠋及類似 品，塑型用軟膏，（牙 科用蠟）以及石膏為基 料之牙科用劑

575 Ch. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes,

polishing or scouring

preparations, candles and similar articles, modelling pastes,

“dental waxes” and dental preparations with a basis of plaster

第三十五章 蛋白狀物質；改質澱

粉；膠；酵素 584 Ch. 35 Albuminoidal substances;

modified starches; glues;

enzymes

第三十六章 炸藥；煙火品；火柴；

引火合金；可燃製品 591 Ch. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

第三十七章 感光或電影用品 595 Ch. 37 Photographic or cinematographic goods

第三十八章 雜項化學產品 605 Ch. 38 Miscellaneous chemical products 第第七七類類 塑膠塑膠及及其其製製品品；；橡橡膠膠及及其其

製

製品品 631 Section VII PLASTICS AND ARTICLES

THEREOF; RUBBER AND

ARTICLES THEREOF

第八第八類類 生皮生皮、、皮皮革革、、毛毛皮皮及及其其製製 品

品；；鞍鞍具具及及輓輓具具；；旅旅行行用用 物品物品、、手手袋袋及及其其類類似似容容 器；器；動動物物腸腸線線製製品品（蠶（蠶腸腸 線除線除外外））

688 Section VIII RAW HIDES AND SKINS,

LEATHER, FURSKINS AND ARTICLES THEREOF;

SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;

ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

第四十一章 生皮（毛皮除外）及皮

革 688 Ch. 41 Raw hides and skins (other than furskins) and leather

第四十二章 皮革製品；鞍具及輓

具；旅行用物品、手提 袋及類似容器；動物腸 線（蠶腸線除外）製品

699 Ch. 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

第四十三章 毛皮與人造毛皮及其製

品 708 Ch. 43 Furskins and artificial fur;

manufactures thereof 第九第九類類 木及木及木木製製品品；；木木炭炭；；軟軟木木

及軟及軟木木製製品品；；草及草及其其他他編編 結

結材材料料之之編編結結品品；；編籃編籃及及 柳條柳條編編結結品品

713 Section IX WOOD AND ARTICLES OF

WOOD; WOOD CHARCOAL;

CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING

MATERIALS; BASKETWARE AND WICKERWORK

第四十四章 木及木製品；木炭 713 Ch. 44 Wood and articles of wood;

wood charcoal

第四十五章 軟木及軟木製品 739 Ch. 45 Cork and articles of cork

第四十六章 草及其他編結材料之編

結品；編籃及柳條編結 品

742 Ch. 46 Manufactures of straw, of esparto or of other plaiting materials;

basketware and wickerwork 第十第十類類 木漿木漿或或其其他他纖纖維維素素材材料料

之

之紙紙漿漿；；回回收收（廢（廢料料及及碎碎 屑）屑）紙或紙或紙紙板板；；紙紙及及紙紙板板 及

及其其製製品品

746 Section X PULP OF WOOD OR OF

OTHER FIBROUS

CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR

PAPERBOARD; PAPER AND PAPERBOARD AND

ARTICLES THEREOF

第四十七章 木漿或其他纖維素材料

之紙漿；回收（廢料及 碎屑）紙或紙板

746 Ch. 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

第四十八章 紙及紙板；紙漿、紙或

紙板之製品 750 Ch. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

第四十九章 書籍，新聞報紙，圖書

及其他印刷工業產品；

手寫稿、打字稿及設計 圖樣

806 Ch. 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

第十第十一一類類 紡織紡織品品及及紡紡織織製製品品 813 Section XI TEXTILES AND TEXTILE

ARTICLES

第五十章 絲 821 Ch. 50 Silk

第五十一章 羊毛，動物粗細毛；馬 824 Ch. 51 Wool, fine or coarse animal hair;

第五十三章 其他植物紡織纖維；紙

紗及紙紗梭織物 875 Ch. 53 Other vegetable textile fibres;

paper yarn and woven fabrics of paper yarn

第五十四章 人造纖維絲；人造紡織

材料之扁條及類似品 881 Ch. 54 Man-made filaments; strip and the like of man-made textile materials

第五十五章 人造纖維棉 896 Ch. 55 Man-made staple fibres

第五十六章 填充用材料、氈呢、不

織布；特種紗；撚線、

繩、索、纜及其製品

921 Ch. 56 Wadding, felt and nonwovens;

special yarns; twine, cordage, ropes and cables and articles thereof

第五十七章 地毯及其他紡織材料覆

地物 932 Ch. 57 Carpets and other textile floor coverings

第五十八章 特殊梭織物；簇絨織

物；花邊織物；掛毯；

裝飾織物；刺繡織物

940 Ch. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries;

trimmings; embroidery

第五十九章 浸漬、塗佈、被覆或黏

合之紡織物；工業用紡 織物

954 Ch. 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

第六十章 針織品或鉤針織品 967 Ch. 60 Knitted or crocheted fabrics

第六十一章 針織或鉤針織之衣著及

服飾附屬品 978 Ch. 61 Articles of apparel and clothing accessories, knitted or crocheted

第六十二章 非針織及非鉤針織之衣

著及服飾附屬品 1008 Ch. 62 Articles of apparel and clothing accessories, not knitted or crocheted

第六十三章 其他製成紡織品; 組合

品; 舊衣著及舊紡織品;

破布

1035 Ch. 63 Other made up textile articles;

sets; worn clothing and worn textile articles; rags

第

第十十二二類類 鞋鞋、、帽帽、、雨雨傘傘、、遮遮陽陽傘傘、、 手手杖杖、、座座凳凳式式手手杖杖、、鞭鞭、、 馬

馬鞭鞭及及其其零零件件；；已整已整理理之之 羽羽毛毛及及其其製製品品；；人人造造花花；； 人

人髮髮製製品品

1049 Section XII FOOTWEAR, HEADGEAR,

UMBRELLAS, SUN

UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH;

ARTIFICIAL FLOWERS;

ARTICLES OF HUMAN HAIR

第六十四章 鞋靴、綁腿及類似品；

此類物品之零件 1049 Ch. 64 Footwear, gaiters and the like;

parts of such articles 第六十五章 帽類及其零件 1064 Ch. 65 Headgear and parts thereof

第六十六章 雨傘、陽傘、手杖、座

凳式手杖、鞭、馬鞭及 其零件

1071 Ch. 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof

第六十七章 已整理之羽毛、羽絨及

其製品；人造花；人髮 製品

1074 Ch. 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

第十第十三三類類 石石料料、、膠泥膠泥、、水泥水泥、、石石棉棉、、 雲

雲母母或或類類似似材材料料之之製製 品品；；陶陶瓷瓷產產品品；；玻玻璃璃及及玻玻 璃璃器器

1077 Section XIII ARTICLES OF STONE,

PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS;

CERAMIC PRODUCTS;

GLASS AND GLASSWARE

第六十八章 石料、膠泥、水泥、石

棉、雲母或類似材料之 製品

1077 Ch. 68 Articles of stone, plaster, cement asbestos, mica or similar

materials

第六十九章 陶瓷產品 1095 Ch. 69 Ceramic products 第七十章 玻璃及玻璃器 1107 Ch. 70 Glass and glassware 第十第十四四類類 天天然然珍珍珠珠或或養養珠珠、、寶石寶石或或

次

次寶寶石石、、貴貴金金屬屬、、被被覆覆貴貴 金金屬屬之之金金屬屬及及其其製製品品；；仿仿 首

首飾飾；；鑄鑄幣幣

1120 Section XIV NATURAL OR CULTURED

PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF;

IMITATION JEWELLERY;

COIN

第七十一章 天然珍珠或養珠、寶石

或次寶石、貴金屬、被 覆貴金屬之金屬及其製 品；仿首飾；鑄幣

1125 Ch. 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 第

第十十五五類類 卑卑金金屬屬及及卑卑金金屬屬製製品品 1139 Section XV BASE METALS AND

ARTICLES OF BASE METAL

第七十二章 鋼鐵 1142 Ch. 72 Iron and steel

第七十三章 鋼鐵製品 1263 Ch. 73 Articles of iron or steel 第七十四章 銅及其製品 1287 Ch. 74 Copper and articles thereof 第七十五章 鎳及其製品 1302 Ch. 75 Nickel and articles thereof 第七十六章 鋁及其製品 1308 Ch. 76 Aluminium and articles thereof 第七十八章 鉛及其製品 1321 Ch. 78 Lead and articles thereof 第七十九章 鋅及其製品 1326 Ch. 79 Zinc and articles thereof 第八 十章 錫及其製品 1331 Ch. 80 Tin and articles thereof

第八十一章 其他卑金屬；瓷金；及

其製品 1336 Ch. 81 Other base metals; cermets;

articles thereof

第八十二章 卑金屬製工具、器具、

利器、匙、叉及其零件 1345 Ch. 82 Tools, implements, cutlery, spoons and forks, of base metal;

parts thereof of base metal 第八十三章 雜項卑金屬製品 1360 Ch. 83 Miscellaneous articles of base

metal

備

備；；及及其其零零件件；；錄錄音音機機及及 聲音聲音重重放放機機，，電電視視影影像像、、 聲音聲音記記錄錄機機及及重重放放機機，，上上 述各述各物物之之零零件件及及附附件件

MECHANICAL APPLIANCES;

ELECTRICAL

EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS,

TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND

ACCESSORIES OF SUCH ARTICLES

第八十四章 核子反應器、鍋爐、機

器及機械用具；及其零 件

1372 Ch. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

第八十五章 電機與設備及其零件；

錄音機及聲音重放機；

電視影像、聲音記錄機 及重放機；以及上述各 物之零件及附件

1473 Ch. 85 Electrical machinery and equipment and parts thereof;

sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

第十第十七七類類 車輛車輛、、航航空空器器、、船船舶舶及及有有 關

關運運輸輸設設備備 1545 Section XVII VEHICLES, AIRCRAFT,

VESSELS AND

ASSOCIATED

TRANSPORT EQUIPMENT

第八十六章 鐵路或電車道機車、車

輛及其零件；鐵路或電 車道軌道固定設備及配 件與零件；各種機械式

（包括電動機械）交通 信號設備

1547 Ch. 86 Railway or tramway

locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

第八十七章 鐵路及電車道車輛以外

之車輛及其零件與附件 1553 Ch. 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

第八十八章 航空器、太空船及其零

件 1579 Ch. 88 Aircraft, spacecraft, and parts thereof

第八十九章 船舶及浮動構造體 1583 Ch. 89 Ships, boats and floating structures

第

第十十八八類類 光學光學、、照相照相、、電影電影、、計計量量、、 檢查檢查、、精精密密、、內內科科或或外外科科 儀器儀器及及器器具具；；鐘鐘錶錶；；樂樂 器

器；；上述上述物物品品之之零零件件及及附附 件件

1589 Section XVIII OPTICAL,

PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL

INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;

MUSICAL

INSTRUMENTS; PARTS

AND ACCESSORIES

THEREOF

第 九 十 章 光學、照相、電影、計 量、檢查、精密、內科 或外科儀器及器具；上 述物品之零件及附件

1589 Ch. 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

第九十一章 鐘、錶及其零件 1628 Ch. 91 Clocks and watches and parts thereof

第九十二章 樂器；與其零件及附件 1637 Ch. 92 Musical instruments; parts and accessories of such articles 第十第十九九類類 武武器器與與彈彈藥藥；；及及其其零零件件與與

附件附件 1643 Section XIX ARMS AND

AMMUNITION; PARTS AND ACCESSORIES THEREOF

第九十三章 武器與彈藥；及其零件

與附件 1643 Ch. 93 Arms and ammunition; parts and accessories thereof

第

第二二十十類類 雜雜項項製製品品 1648 Section XX MISCELLANEOUS

MANUFACTURED ARTICLES

第九十四章 家具；寢具、褥、褥支

持物、軟墊及類似充填 家具；未列名之燈具及 照明配件；照明標誌、

照明名牌及類似品；組 合式建築物

1648 Ch. 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings;

lamps and lighting fittings, not elsewhere specified or included;

illuminated signs, illuminated name-plates and the like;

prefabricated buildings

第九十五章 玩具、遊戲品與運動用

品；及其零件與附件 1658 Ch. 95 Toys, games and sports

requisites; parts and accessories thereof

第九十六章 雜項製品 1668 Ch. 96 Miscellaneous manufactured articles

第二第二十十一一類類 藝藝術術品品、、珍珍藏藏品品及及古古董董 1681 Section XXI WORKS OF ART,

COLLECTORS' PIECES AND ANTIQUES

第九十七章 藝術品、珍藏品及古董 1681 Ch. 97 Works of art, collectors' pieces and antiques

第九十八章 關稅配額之貨品 1685 Ch. 98 Tariff quota goods 附

附錄錄

1 10 01 1

10 1 05 5

則則稅稅率率表表

Annex Customs Import Tariff, 2012 to

2016

1. INSTRUCTION OF TARIFF RATE COLUMN 一、適用國定稅率第一欄稅率之國家或地區名單

1. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF RATE ( COLUMN I )

Products imported from the following countries or territories are subject to the rates of duty set forth in ColumnⅠ of the Customs Import Tariff of the Republic of China：

一、ＷＴＯ會員（以世界貿易組織網站公告且我未對其援引排除條款者為準）

1.WTO members (for those listed as the members on the WTO website which are not subjected to non-application of the agreement by the R. O. C.)

1 AL Albania 77 LS Lesotho

2 AO Angola 78 LI Liechtenstein

3 AG Antigua and Barbuda 79 LT Lithuania

4 AM Armenia 80 LU Luxembourg

5 AR Argentina 81 MO Macau, China 6 AU Australia 82 MK Macedonia

7 AT Austria 83 MG Madagascar

8 BH Bahrain 84 MW Malawi

9 BD Bangladesh 85 MY Malaysia 10 BB Barbados 86 MV Maldives

11 BE Belgium 87 ML Mali

12 BZ Belize 88 MT Malta

13 BJ Benin 89 MR Mauritania

14 BO Bolivia 90 MU Mauritius

15 BW Botswana 91 MX Mexico

16 BR Brazil 92 MD Moldova

17 BN Brunei Darussalam 93 MN Mongolia 18 BG Bulgaria 94 MA Morocco 19 BF Burkina Faso 95 MZ Mozambique

20 BI Burundi 96 MM Myanmar

21 KH Cambodia 97 NA Namibia 22 CM Cameroon 98 NL Netherlands

23 CA Canada 99 NZ New Zealand

24 CV The Republic of Cape Verde 100 NI Nicaragua 25 CF Central African Republic 101 NE Niger

26 TD Chad 102 NG Nigeria

27 CL Chile 103 NO Norway

28 CN China 104 NP Nepal 29 CO Colombia 105 OM Oman

30 CG Congo 106 PK Pakistan

31 CD Congo, Democratic Republic of the 107 PA Panama

32 CR Costa Rica 108 PG Papua New Guinea 33 CI Côte d＇Ivoire 109 PY Paraguay

34 HR Croatia 110 PE Peru

35 CU Cuba 111 PH Philippines

36 CY Cyprus 112 PL Poland

37 CZ Czech Republic 113 PT Portugal

38 DK Denmark 114 QA Qatar

39 DJ Djibouti 115 RO Romania 40 DM Dominica 116 RW Rwanda

41 DO Dominican Republic 117 KN Saint Kitts and Nevis 42 EC Ecuador 118 LC Saint Lucia

43 EG Egypt 119 VC Saint Vincent and the Grenadines 44 SV El Salvador 120 SA Saudi Arabia, Kingdom of

45 EE Estonia 121 SN Senegal 46 EU European Union 122 SL Sierra Leone

47 FJ Fiji 123 SG Singapore

48 FI Finland 124 SK Slovak Republic

49 FR France 125 SI Slovenia

50 GA Gabon 126 SB Solomon Islands 51 GE Georgia 127 ZA South Africa

52 DE Germany 128 ES Spain

53 GH Ghana 129 LK Sri Lanka

54 GR Greece 130 SR Suriname

55 GD Grenada 131 SZ Swaziland 56 GT Guatemala 132 SE Sweden 57 GN Guinea 133 CH Switzerland 58 GW Guinea Bissau 134 TZ Tanzania

59 GY Guyana 135 TH Thailand

60 HT Haiti 136 TO Tonga, Kingdom of 61 HN Honduras 137 GM The Gambia

62 HK Hong Kong 138 KG The Kyrgyz Republic

63 HU Hungary 139 TG Togo

64 IS Iceland 140 TT Trinidad and Tobago

65 IN India 141 TN Tunisia

66 ID Indonesia 142 TR Turkey

68 IL Israel 144 UA Ukraine

69 IT Italy 145 AE United Arab Emirates 70 JM Jamaica 146 GB United Kingdom

71 JP Japan 147 US United States of America

72 JO Jordan 148 UY Uruguay

73 KE Kenya 149 VE Venezuela

74 KR Korea 150 VN Viet Nam

75 KW Kuwait 151 ZM Zambia

76 LV Latvia 152 ZW Zimbabwe

二、ＷＴＯ以外與我互惠之國家或地區：

2.Other countries or territories with reciprocal relationship with the R. O. C.

1 AS 美屬薩摩亞 American Samoa

2 AI 安圭拉 Anguilla

3 AZ 亞塞拜然共和國 Azerbaijan

4 BS 巴哈馬 Bahamas, commonwealth of the

5 ET 衣索比亞 Federal Democratic Republic of Ethiopia

6 VA 教廷 Holy See

7 IR 伊朗 Iran

8 IQ 伊拉克 Iraq

9 AF 阿富汗 Islamic State of Afghanistan 10 KZ 哈薩克斯坦共和國 Kazakhstan

11 LA 寮國 Laos

12 LB 黎巴嫩 Lebanon

13 LR 賴比瑞亞 Liberia

14 LY 利比亞 Libyan Arab Jamahiriya, Socialist people＇s 15 MH 馬紹爾群島 Marshall Islands

16 MC 摩納哥 Monaco, Principality of 17 MS 門索雷特 Montserrat

18 NR 諾魯 Nauru

19 NC 紐加多里加 New Caledonia 20 PR 波多黎哥 Puerto Rica

21 RU 俄羅斯聯邦 Russian Federation 22 XA* 琉球 Ryukyu Islands

23 SO 索馬利亞 Somalia Democratic Republic 24 ER 厄利垂亞 State of Eritrea

25 SD 蘇丹 Sudan the

26 SY 敘利亞 Syrian Arab Republic

27 XC* 大溪地 Tahiti

28 GQ 赤道幾內亞 The Republic of Equatorial Guinea 29 KI 吉里巴斯 The Republic of Kiribati

30 PW 帛琉 The Republic of Palau

31 ST 聖多美普林西比 The Republic of Sao Tome and Principe

32 TV 吐瓦魯 Tuvalu

33 KM 葛摩 Union of Comoros

34 VU 萬那杜 Vanuatu

35 WS 西薩摩亞 Western Samoa

36 YE 葉門共合國 Yemen

37 DZ 阿爾及利亞 The Democratic People's Republic of Algeria

及應檢附之文件

2. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF RATE ( COLUMN II )AND THE DOCUMENTS REQUIRED

1、PA 巴拿馬共和國 Panama （自 93 年 1 月 1 日正式生效）

2、GT 瓜地馬拉共和國 Guatemala （自 95 年 7 月 1 日正式生效）

3、NI 尼加拉瓜共和國 Nicaragua （自 97 年 1 月 1 日正式生效）

4、SV 薩爾瓦多共和國 El Salvador （自97 年 3 月 1 日正式生效）

5、HN 宏都拉斯共和國 Honduras （自 97 年 7 月 15 日正式生效）

6、CN 中華人民共和國 China （自 100 年 1 月 1 日正式生效）

7、. LDCS 低度開發國家 Least Developed Countries （低度開發國家認定準則及清單業經立法 院94 年 12 月 9 日審議通過，自該日起即有適用）

低度開發國家認定準則(註)

1.低所得標準，以每人平均國內生產毛額(GDP)之三年平均值衡量，低於美金 750 元(含)者即

符合標準，高於900 元者，即達畢業標準

2.人力資源貧乏度標準，以生活品質綜合指標(composite Augmented Physical Quality of Life Index, APQLI)衡量，其衡量指標包含：a.營養 b.健康 c.教育 d.成人識字率

3.經濟發展脆弱度標準，以經濟脆弱綜合指標(composite Economic Vulnerability Index, EVI)衡 量，其衡量指標包含： a.農產生產之不穩定度 b.貨品與服務業出口之不穩定度 c.非傳統經 濟活動之重要性(以現代服務業及製造業占 GDP 比例衡量) d.貨品出口集中度 e.經濟規模 弱小程度；以及因天災而造成一定比例人口成為難民

一個國家只要同時符合上述三個條件，即會被列入聯合國所定義之低度開發國家清單。

聯合國發展政策委員會(Committee for Development Policy, CDP)每三年將對清單所列之國家進

行檢視，若一個國家連續二次經CDP 檢視其未符合上述三個條件中之二項條件，則將自清單

中予以除名。

(註)摘錄自聯合國 94 年 2 月 25 日網頁所公告之認定準則。

低度開發國家清單（LDCS）

1 AF 阿富汗 Afghanistan

2 AO 安哥拉 Angola

3 BD 孟加拉 Bangladesh

4 BJ 貝南 Benin

5 BT 不丹 Bhutan

6 BF 布吉納法索 Burkina Faso

7 BI 浦隆地 Burundi

8 KH 柬埔寨 Cambodia

9 CF 中非 Central African Republic

10 TD 查德 Chad

11 KM 葛摩 Comoros

12 CD 剛果 Democratic Republic of the Congo (formerly Zaire)

13 DJ 吉布地 Djibouti

14 GQ 赤道幾內亞 Equatorial Guinea

15 ER 厄利垂亞 Eritrea

16 ET 衣索比亞 Ethiopia

17 GM 甘比亞 Gambia

18 GN 幾內亞 Guinea

19 GW 幾內亞比索 Guinea-Bissau

20 HT 海地 Haiti

21 KI 吉里巴斯 Kiribati

22 LA 寮國 Lao People's Democratic Republic

23 LS 賴索托 Lesotho

24 LR 賴比瑞亞 Liberia

25 MG 馬達加斯加 Madagascar

26 MW 馬拉威 Malawi

27 MV 馬爾地夫 Maldives

28 ML 馬利 Mali

29 MR 茅利塔尼亞 Mauritania

30 MZ 莫三比克 Mozambique

31 MM 緬甸 Myanmar

33 NE 尼日 Niger

34 RW 盧安達 Rwanda

35 WS 薩摩亞群島 Samoa

36 ST 聖多美普林西比 Sao Tome and Principe

37 SN 塞內加爾 Senegal

38 SL 獅子山 Sierra Leone

39 SB 索羅門群島 Solomon Islands

40 SO 索馬利亞 Somalia

41 SD 蘇丹 Sudan

42 TL 東帝汶 Timor Leste

43 TG 多哥 Togo

44 TV 吐瓦魯 Tuvalu

45 UG 烏干達 Uganda

46 TZ 坦尚尼亞 United Republic of Tanzania

47 VU 萬那杜 Vanuatu

48 YE 葉門 Yemen

49 ZM 尚比亞 Zambia

三、貨品國別之認定標準

3. THE CRITERIA OF ASCERTAINMENT OF COUNTRY OF ORIGIN

依照財政部與經濟部訂定發布之「進口貨物原產地認定標準」辦理。由海關就申報進口貨 物及有關文件查明認定，但海關如認為有必要或查驗認定不易者，得請納稅義務人提供產地證 明書，以便參核。

The country of origin for a product shall be determined in accordance with the “Rules of Origin on Imported Goods” jointly promulgated by the Ministry of Finance and the Ministry of Economic Affairs. It is to be ascertained by verifying articles imported and their relevant documents by Customs. In case of the country of origin being unable to be ascertained, or when deemed necessary, the Customs may request the duty payer to submit a certificate of country of origin for purpose of ascertainment.

貳、 「單位」欄使用代碼說明

II. INSTRUCTION OF UNIT COLUMN

代

代 號

Co C od de e 計

量

單

位

Un U ni it t s s of o f Me M ea as su ur re em me e nt n t

KGM 公斤 Kilogram

TNE 公噸 Metric Ton

TND 乾公噸 Dry Metric Ton（DTM）

MTR 公尺 Meter

MTK 平方公尺 Square Meter

MTQ 立方公尺 Cubic Meter

LTR 公升 Liter

PCE 個、片、塊、段、枝 Piece

DZN 打 Dozen

SET 組、套 Set

NIU 輛、架、艘 Unit

HED 頭 Head

NPR 雙（數量） Pair

HSK 百支（紙菸單位） One Hundred Sticks

KSK 千支（紙菸單位） One Thousand Sticks

KVA 千伏安 Kilovolt Ampere

DOS 劑 Dose

Ⅲ INSTRUCTION OF CUSTOMS REQUIREMENTS COLUMN

一、本欄係取消退稅、不得保稅、應課徵貨物稅、酒稅、菸稅及健康福利捐及特定稅則增減免

關稅等項目，由原法規規定範圍轉化為CCC 號列後，分用不同代號予以註記，以供通關時

作業之參考。由於原法規規定範圍與CCC 號列並無必然關係，因此，本欄註記僅供參考，

如有疑義，仍應依原法規規定認定之。

1. The different Codes listed here are to show the generic of the corresponding C.C.C. codes. The alphabets R, T, B and C represent ineligible for duty drawback, duty bonded; subject to commodity tax; alcohol tax; tobacco tax, health and welfare surcharge respectively. Because the original regulations do not have necessary relationship with the corresponding C.C.C. codes, this column is for reference only. If there are any doubts, please refer to the original regulations.

二、本欄標示代碼及其意義：

2. The Codes and Their Meanings:

代碼 Code 稽徵特別規定 Customs Requirements

（一） B 應徵酒稅

Subject to alcohol tax

（二） B* 部分進口應徵酒稅

Subject to alcohol tax, partially

（三） C 菸稅及菸品健康福利捐

Subject to tobacco tax & health and welfare surcharge

（四） D* 部分進口須額外檢具自由貿易協定締約國政府相關單位核發之牛隻屠宰前之 飼養農場及屠宰場資料

Some of import countries shall extra enclose documents of the raising farm and slaughter house before the cow slaughtered which issued by relative FTA signatory Government units.

（五） G 採取特別防衛措施 Adopt Special Safeguard

（六） L* 部分進口應課徵特種貨物及勞務稅

Subject to specifically selected goods and services tax, partially

（七）N 適用增註之特定稅則號別

Subject to Tariff Additional Note for special tariff number

（八）R 取消退稅

Non duty drawback

（九）R* 部分取消退稅

Non duty drawback, partially

(十) S 應檢附各產製國政府或其授權單位出具之產地證明

The certificate of origin issued by either the government of the country of origin or the government authorized units is required.

(十一) S* 部分進口應額外檢附各產製國政府或其授權單位出具之產地證明

Some of import countries shall extra enclose the certificate of origin issued by either the government of the country of origin or the government authorized units.

(十二) T 進口應課徵貨物稅

Subject to commodity tax

（十三）T* 部分進口應課徵貨物稅

Subject to commodity tax, partially

（十四）Z 進口貨物統計數量單位應申報「0」之稅則號別。

(整套機器設備或組合物品須拆散、分裝報運進口，其第一批報運進口時已填 其整套之數量，餘者於日後分批進口時，其數量則填列「0」，並按整套機器 或組合物品應歸列之稅則號別申報。)

The Tariff NO. in which the quantities of imported goods shall be declared "0".

(In case where a complete set of machinery or a commodity made of several different component parts has been imported in a knockdown state and packed separately, the quantity of the first batch of such machinery or commodity shall be declared as one single unit, and the quantities for the rest of the batches imported subsequently as "0". In these cases import declaration shall be made according to the Tariff NO. applicable to the complete set of machinery or the commodity as one single unit.)

3. No Drawback:

(一) R 號代表該項下之進口貨品取消退稅

(a) The mark R indicates that the commodity is not eligible for duty drawback.

(二) R*號代表以七十七年海關進口稅則所列已屬取消退稅之項目為其取消退稅範圍，加工外銷不再 辦理退稅，其項目詳如下表：

(b) The mark R* indicates the concerned commodities shall, upon exportation of their products, fall within the scope of no drawback, as prescribed in the Customs Import Tariff of the Republic of China, 1988.

For easy reference, the said scope is herewith provided:

取消退稅項目（以七十七年海關進口稅則所列者為準）

No Drawback (as per Customs Import Tariff of 1988)

入 貨 品 分 類 號 列

C.C.C. Code

稅則號別

Tariff No.

貨 品

Description of Goods

Of wool or of fine animal hair 5802.20.90.00 5804-0300 （三）毛製

Of wool or of fine animal hair 5804.30.90.00 5809-0240 （丁）毛製

Lace of wool 5806.40.00.00 5805-0300 （三）毛製

Of wool or of fine animal hair 5808.10.90.00 5913-0230

5913-0330

（丙）毛製

Trimmings, of wool

（丙）毛製

Elastic fabrics, of wool

5809.00.90.00 5202-0200 （二）攙有金屬線或紗織成之毛織物 Woolen piece goods inter-woven with metallic

thread or yarn 5810.10.00.00 5810-0400 （四）毛製

Of wool 6003.10.00.00

6001-0120 （乙）含毛量未滿50%者

Worsted fabrics containing less than 50% by weight of wool

6003.90.90.00

6001-0210 （甲）含毛量在50%及以上者

Woolen fabrics containing 50% or more by weight of wool

6001-0220 （乙）含毛量未滿50%者

Woolen fabrics containing less than 50% by weight of wool

肆、 「輸 出 入 規 定」欄 使 用 說 明 IV. INSTRUCTION OF IMPORT AND

EXPORT REGULATIONS COLUMN

一、 輸 入 規 定 A. Import Regulations

（一） 使用須知

1. Users’ Guide

1. 輸入貨品，應依貿易法、貿易法施行 細則、貨品輸入管理辦法、戰略性高 科技貨品輸出入管理辦法、限制輸入 貨品表及海關協助查核輸入貨品表之 規定辦理。輸入大陸地區貨品，應另 依臺灣地區與大陸地區貿易許可辦法 及「大陸物品有條件准許輸入項目、

輸入管理法規彙總表」之規定辦理。

1. The importation of commodities shall be made in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Import of Commodities, the Regulations Governing Export and Import of Strategic High-Tech Commodities, the “List of Commodities Subject to Import Restriction” and the “List of Commodities Assisted by Customs for Import Examination”. For commodities imported from Mainland China, the importation shall be made in accordance with the “Rules Governing Permission of Trade between Taiwan Area and the Mainland Area”, and the

"Consolidated List of conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".

2. 依照貿易法，貨品輸入管理係採取原 則准許，例外限制之方式，亦即原則 上准許自由輸入，至於因國際條約、

貿易協定或基於國防、治安、文化、

衛生、環境與生態保護或政策需要而 限制輸入者，採行負面列表制度，並

編訂「限制輸入貨品表」，據以執行。

2. According to the Foreign Trade Act, the imports of commodities are generally allowed to be imported freely. While the international treaties, trade agreements, national defense, social security, culture protection, hygiene, environmental or ecology conservation, and/or the policy demands require restriction on imports, the Negative List shall be applied. For implementation of the Negative List system, the "List of Commodities Subject to Import Restriction" is established.

3. 「限制輸入貨品表」內之貨品，包括 下列兩種限制情形：

(1) 管制輸入貨品：非經經濟部國際貿 易局（以下簡稱貿易局）專案核准發 給輸入許可證，不得輸入。

3. For the commodities in the “List of Commodities Subject to Import Restriction”, imports are subject to two kinds of regulations:

(1) Commodities subject to import control:

Commodities cannot be imported unless the Bureau of Foreign Trade (hereinafter referred as the "BOFT") grants import permits to them.

(2)有條件准許輸入貨品：有一定之核 (2) Commodities can only be imported subject to

之同意文件等），經貿易局核發輸入許 可證後，始得輸入。

with the requirements prescribed in the List (e.g., obtaining consent letters issued by the relevant authorities), and cannot import these commodities, unless after the BOFT issuing the import permits.

4. 「限制輸入貨品表」外之貨品，不限 制輸入，且免除輸入許可證，進口人 可逕向海關申請報關進口。但依其它 法令之規定，須由有關主管機關核發 許可文件或證照始得輸入者，另編訂

「海關協助查核輸入貨品表」，由海關

於貨品通關時協助查核。列入該表內 之貨品，應依表列輸入規定辦理，海 關始准免證通關放行。

4. For the commodities not in the "List of Commodities Subject to Import Restriction", imports are not subject to any import restriction, and no import permits are required. Importers can apply for customs clearance for these commodities directly. Although these commodities are not subject to import regulation, some of them are subject to the requirements imposed by other laws or decrees for regulating purposes, such as the requirements for certificates, market licenses, or supervisory approval granted by the relevant competent authorities. Such commodities and the requirements are compiled into the "List of Commodities Assisted by Customs for Import Examination", and the Customs assist to examine the conformity of these commodities to the listed requirements. Unless these commodities comply with the import requirements set forth in such List, the Customs will not approve the clearance.

5. 為便於各界查閱輸入規定，經將絕大 部分之規定以三位數字之代號標示於 我國貨品標準分類之各項商品下，其 餘不適合以代號標示於貨品分類各項 下之規定，列為「其他相關輸入規定」

（請參閱第 40 至 43 頁）。

5. For the convenience of the public to check the relevant import regulations, most regulations have been compiled into three numerical digit codes and put under the CCC (Commodity Classification of the Republic of China) code. As to the other regulations not suitable to be listed this way, please check with the “Other Relevant Import Regulations” on pages 40 to 43.

6. 本書所列貨品，其輸入規定為管制輸 入（代號 111），或須由貿易局核發輸 入許可證（代號 121）者，即列屬「限

制輸入貨品表」；其輸入規定不屬於以

上情形，但亦有三位數字之輸入規定 代號者，即為「海關協助查核輸入貨 品表」之範圍。

6. For any commodity in this publication, if it is subject to import control (code 111), or if it is subject to require import permits issued by the BOFT (code 121), it falls within the "List of Commodities Subject to Import Restriction". If the import regulation it is subject to does not belong to any of the above, while any code of the import regulations it is subject to is a three numerical digit code, it falls within the “List of Commodities Assisted by Customs for Import Examination”.

7. 輸入「限制輸入貨品表」內之貨品，

應依表列輸入規定辦理簽證；下列進 口人輸入「限制輸入貨品表」外之貨 品，免除輸入許可證：

(1)經貿易局登記為出進口廠商者。

(2)政府機關及公營事業。

(3)已立案私立小學以上學校。

(4)入境旅客及船舶、航空器服務人 員攜帶行李物品，量值在海關規 定範圍以內者。

(5)各國駐華使領館、各國際組織及 駐華外交機構持憑外交部簽發之 在華外交等機構與人員免稅申請 書辦理免稅公、自用物品進口者。

(6)其他進口人以海運、空運或郵包 寄遞進口限制輸入貨品表外之貨 品，其離岸價格（ＦＯＢ）為美 幣二萬元以下或等值者。

但其屬「海關協助查核輸入貨品表」內 之貨品者，報關時仍應依表列輸入規定 辦理。

7. The registered exporting/importing firms importing the commodities in the "List of Commodities Subject to Import Restriction" shall apply for import permits in accordance with the import regulations contained therein; importers fall within one of the following categories importing commodities not included in the "List of Commodities Subject to Import Restriction" are exempted from licensing requirement:

(1) Firms duly registered with BOFT as importers/ exporters.

(2) Government agency, and/or a government operated enterprise.

(3) Legally registered private schools at or above elementary level.

(4) Baggage and articles of which the quantities and values are within the limits set by customs brought in by passengers and crew members of vessels and aircraft.

(5) Duty free articles for official and/or personal use imported by embassies consulates of various countries in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, international organizations, and diplomatic organizations stationed in this Country holding the duty-exemption application forms endorsed by the Ministry of Foreign Affairs.

(6) Commodities which are not listed in the

"List of Commodities Subject to Import Restriction" but are imported by other importers through marine shipment, airfreight, or parcel post, at an FOB price less than US$20,000 or its equivalent.

If the imported commodities are listed in the

"List of Commodities Assisted by Customs for Import Examination", the applicable import regulations listed on the said list shall be followed accordingly.

8. 進口人輸入「限制輸入貨品表」內之 貨品，其屬少量自用或餽贈者，海關 得視情形依表內規定酌量免證稅放。

但有其他特別規定者，應從其規定。

8. When an importer imports a commodity in the

"List of Commodities Subject to Import Restriction" in small quantity for self-use or for gifts, the Customs has the discretion to exempt the importer from the licensing requirement upon customs clearance. However, if there is any other special regulation, the specific regulation shall be applied.

9. 進口人申請簽證輸入貨品時，應具備 以下書件：

(1) 輸入許可證申請書全份。

9. When an importer applies for an import permit, the following documents shall be prepared:

(1) A complete set of the application, and

(2) 依其他相關規定應附繳之文件（除 (2) Other documents that are required to be

價單）。 (submission of seller's price quotation is not required unless there are regulations to the contrary)

10. 輸入貨品其屬應施檢驗或檢疫之品 目，應依有關檢驗或檢疫之規定辦 理。亦即「中華民國輸出入貨品分類 表」內輸入規定代號字頭為Ａ、Ｂ、

Ｃ或 F 者，申請人應自行瞭解並依照 其規定辦理，如需辦理進口簽證時，

簽證單位不予審核：

(1)Ａ字頭代號：

輸入水產品，應依照行政院衛生署 頒布之「國際港埠檢疫規則」及有 關規定辦理。

(2)Ｂ字頭代號：

輸入動植物，應依照行政院農業委 員會動植物防疫檢疫局頒布之「應 施檢疫動植物品目表」及有關檢疫 規定辦理。

(3)Ｃ字頭代號：

輸入商品應依照經濟部標準檢驗 局頒布之「應施檢驗商品品目表」

及有關檢驗規定辦理。

(4) F 字頭代號：

輸入商品應依照行政院衛生署發 布「輸入食品查驗辦法」規定，向 經濟部標準檢驗局申請辦理輸入 查驗。

10. If the imported commodities are subject to inspection or quarantine, the importation shall be made in accordance with the relevant inspection or quarantine regulations. That is, for any import regulation code in the "Classification of Import &

Export Commodities of the Republic of China"

with a heading of A, B, C or F, the applicant shall understand the regulation by himself and make the importation in accordance with the pertinent regulation; when it applies for import permits, the licensing unit does not make any inspection or quarantine.

(1) Heading A:

Importation of fishery products shall be made in accordance with the "Regulations Governing Quarantine at International Port"

promulgated by the Department of Health, Executive Yuan, as well as the relevant regulations.

(2) Heading B:

Importation of animals or plants shall be made in accordance with the "Table of Commodities Subject to Legal Animal &

Plant Quarantine" promulgated by the Bureau of Animal and Plant Health Inspection and Quarantine Executive Yuan, as well as the relevant regulation.

(3) Heading C:

Importation of commodities shall be made in accordance with the "Table of Commodities Subject to Legal Inspection" promulgated by the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs, as well as the relevant regulations.

(4) Heading F:

Importation of foods shall be made in accordance with the "Regulations of Inspection of Food Imports" promulgated by the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.

( 二 ) 輸 入 規 定 代 號 說 明 2. Instruction of Import Regulation Codes

(空白) 准許（免除簽發許可證）。 Import permitted (free from licensing)

111 管制輸入。 Import controlled (licensed by the Bureau of Foreign Trade).

113 自美國進口時，應向經濟部國際貿 易局申請輸入許可證。報驗時，應 檢附美國農業部簽發之證明文件，

包括檢疫證明書、衛生證明書及輸 台 證 明 書 （FSIS Form 9060-5 、 2630-9、9285-1），以確保進口產品 為美國農業部針對臺灣所執行未滿 30 個月牛齡認證品質系統評估制度 下之工廠所生產。

Importation from the United States shall apply for import license from the Bureau of Foreign Trade.

When applying for inspection, the applicant shall provide a set of three certificates (FSIS Form 9060-5, 9285-1, 2630-9) issued by the USDA to ensure that the beef or beef products were produced at a verified establishment under the USDA Less than 30 Month Age-Verification USDA Quality System Assessment (QSA) Program for Taiwan.

114 朝鮮人民共和國（北韓）物品不准 進口。

Importation of Democratic People's Republic of Korea (North Korea) products is prohibited.

121 由貿易局簽發輸入許可證。 Import permitted (licensed by the Bureau of Foreign Trade).

236 應檢附輸入光碟製造機具申報備查 文件。

It is necessary to submit a Certificate for Optical Disk Manufacturing Implement Import issued by the Bureau of Foreign Trade, Ministry of Economic Affairs.

251 應檢附經濟部工業局同意文件。 Approval from the Industrial Development Bureau, Ministry of Economic Affairs is required.

255 應檢附經濟部能源局同意文件。 Approval from the Bureau of Energy, Ministry of Economic Affairs is required.

301 應檢附經濟部同意文件。 Approval from the Ministry of Economic Affairs is required.

343 限由中央印製廠憑中央銀行發行 局同意文件辦理簽證進口。

Importation shall be made only by China Engraving

& Printing Works with the requisite approval document from the Issue Department of the Central Bank of China.

344 應檢附中央銀行發行局之同意文 件。

An approval from the Issue Department of the Central Bank of China is Required.

362 應檢附直轄巿或縣（巿）警察局同 意文件。

An approval from the local city or county police administration is required.

363 應檢附內政部警政署同意文件，但 軍事機關應檢附國防部同意文件。

An approval from the National Police Administration, Ministry of the Interior is required. if the imported goods are for military authority use, then an approval from the Ministry of National Defense is required.

366 應檢附內政部核發之同意文件或 非屬爆竹煙火管理條例列管項目 之證明文件。

Approval from the Ministry of the Interior, or a certificate stating that the items are not controlled under the Firework and Firecracker Regulation Act issued by the Ministry of the Interior is required.

367 進口量達 50 公斤（含）以上者，

應檢附內政部許可文件。

Approval from the Ministry of the Interior is required when the quantity of the commodity to be imported is equal to or more than 50 kilograms.

368 應檢附 Kimberley Process 參與方指 定機關核發之Kimberley Process 證 書。

The Kimberley Process Certificate issued by the designated export authority of the Kimberley Process Participant is required.

372 電影片無論正負片或聲帶，應檢附 行政院新聞局同意文件，如屬教學 電影片，應憑行政院新聞局出具之 不列管證明文件通關放行。

For importation of cinema film, no matter whether the film is positive or negative, an approval issued by Government Information Office (GIO) is required, but if the imports are educational films, a certificate of no control issued by GIO is required for customs clearance.

401 應檢附行政院農業委員會同意文 件。

Approval from the Council of Agriculture, Executive Yuan is required.

402 應檢附種苗業登記證影本，但進口 數量在 100 公克以下者，得免附。

A photocopy of seed plant enterprise registration certificate is required, unless the quantity of the commodity to be imported is below 100 grams.

403 進口肥料應檢附行政院農業委員會 核發之肥料登記證影本（限原證持 有者進口）或同意文件。

To import fertilizer, a photocopy of the fertilizer registration certificate (this certificate should be used exclusively by the owner himself) or a notice of approval from the Council of Agriculture, Executive Yuan is required.

404 (一)進口飼料，應檢附行政院農業 委員會核發之飼料輸入登記證影本 或農委會、台北市、高雄市政府核 發之飼料製造登記證影本（持飼料 製造登記證申請進口者，僅限飼料

工廠進口自用飼料原料）。(二)進口

飼料添加物，應檢附行政院農業委 員會核發之飼料添加物輸入登記證 影本（以上飼料或飼料添加物品目 以 行 政 院 農 業 委 員 會 公 告 者 為

準）。(三)非飼料或飼料添加物登記

證持有者，應加附持有者之授權文 件，或於登記證影本上加蓋授權使

(1) For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by the Council of Agriculture, Executive Yuan or a photocopy of registration certificate for manufacturing of feedstuff issued by the Council of Agriculture, Executive Yuan, Taipei or Kaohsiung City Government is required. (the importer who may use the registration certificate for manufacturing of feedstuff in applying for importation of feedstuff is limited to the manufacturer of feedstuff, who will use the feedstuff as materials by himself). (2) For importation of feedstuff additives, a photocopy of registration certificate for importation of feedstuff additives issued by the Council of Agriculture, Executive Yuan is required. (The above mentioned

輸入 Imp.

用之章戳。(四)如屬樣品、贈品，

應檢附行政院農委會或台北市、高 雄市政府核發之進口同意文件。

feedstuff and feedstuff additives should be limited to those duly announced by the Council of Agriculture, Executive Yuan). (3) For non-certificate holder, they shall submit an application for importation together with an authorization documentation issued by the owner of such a certificate or a stamp on the photocopy of the said certificate indicating that authorization to use the relevant certificate has been granted. (4) If the imported goods are samples or gifts, an approval from the Council of Agriculture, Executive Yuan, Taipei or Kaohsiung City Government is required.

405 進口農藥：(一)農藥成品應檢附行 政院農業委員會核發之農藥許可證 及農藥販賣業執照影本。(二)農藥 原體限由農藥製造業者進口，應檢 附農藥（製造）許可證及農藥（原 體）許可證影本。(三)非農藥許可 證持有者，應加附持有者之授權文 件，或於農藥許可證影本上加蓋授 權使用之章戳。

For importation of pesticides: (1) A photocopy of pesticide (import) license and a license for dealing in pesticides issued by the Council of Agriculture, Executive Yuan are required. (2) Application for import of technical grade pesticides is limited to pesticide manufacturers. The applicant shall present both licenses for manufacturing pesticides and technical grade pesticides. (3) Non-licensed importers shall submit an application together with an authorization documentation issued by the owner of such a license or a stamp on the photocopy of pesticide license indicating that authorization to use the relevant license has been granted.

406 進口動物用藥品（包括原料藥、製 劑及生物藥品）：（一）應檢附(1)動 物用藥品販賣業許可證影本及行政 院農業委員會核發之輸入動物用藥 品許可證影本（非輸入動物用藥品 許可證之持有者，應加附原證持有 者之授權文件或於該許可證影本上 加蓋授權使用之章戳原本），或(2) 含該成分製劑之製造動物用藥品許 可證影本及行政院農業委員會動植 物防疫檢疫局核發之「動物用藥品 自用原料藥輸入審核通知書」。（二）

如屬樣品、贈品，應檢附行政院農 業委員會動植物防疫檢疫局核發之

「動物用藥品樣品、贈品輸入審核 通知書」。

For importation of veterinary medicines (including raw material pharmaceutical products, pharmaceutical products and biological products): (1) a) A photocopy of veterinary medicine import license issued by the Council of Agriculture, Executive Yuan (Non-licensed importers shall submit an application together with an authorization documentation issued by the owner of such a license or a photocopy of the medicine license with a stamp indicating that authorization to use the license has been granted) and a photocopy of a veterinary drug dealers license are required, or b) a "Notice For Importing Raw (Bulk) Material Limited to The Veterinary Drug Manufacturer Self Use" issued by the Bureau of Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan, and a photocopy of a license for manufacturing veterinary drug containing the pharmaceutical products are required. (2) If the imported goods are samples or gifts, a "Notice for Importing Veterinary Medicines Samples" issued by the Bureau of