Annex 3.04 - Schedule of the Republic of China (Taiwan) for the Republic of Honduras

01^{第一章 活動物} Chapter 1 Live animals 0101^{馬、驢、騾及駃騠} Live horses, asses, mules

and hinnies

010110^{純種繁殖用} Pure-bred breeding animals 01011000^{馬、驢，純種繁殖用} Live horses and asses ,

pure-bred breeding animals

2.50% A

010190^其他 Other

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

2.50% A

0102^牛 Live bovine animals

010210^{純種繁殖用} Pure-bred breeding animals 01021000^{牛，純種繁殖用} Live bovine animals, pure-

bred breeding animals

2.50% A

010290^其他 Other

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

5.00% B

0103^豬 Live swine

010310^{純種繁殖用} Pure-bred breeding animals 01031000^{豬，純種繁殖用} Live swine, pure-bred

breeding animals

2.50% A

01039^－其他︰ -Other:

010391^{重量少於５０公斤者} Weighing less than 50 kg

01039100^{豬，重量少於５０公斤}

者，純種繁殖用除外

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

5.00% B

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

01039200^{豬，重量５０公斤及以}

上者，純種繁殖用除外

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

5.00% B

0104^{綿羊及山羊} Live sheep and goats

010410^綿羊 Sheep

01041000^綿羊 Live sheep 8.70% C

010420^山羊 Goats

01042000^山羊 Live goats 8.70% C

0105^{家禽，係指雞、鴨、}

鵝、火雞及珍珠雞

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

01051^{－重量１８５公克及以}

下者︰

-Weighing not more than 185 g:

010511^飼養之雞 Fowls of the species Gallus domesticus

01051110^{雞，純種繁殖用，重量}

１８５公克及以下者

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

Free A

01051120^{雞，純種繁殖用除外，}

重量１８５公克及以下 者

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

4.10% A

010512^火雞 Turkeys

01051210^{火雞，純種繁殖用，重}

量１８５公克及以下者

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

Free A

01051220^{火雞，純種繁殖用除外}

，重量１８５公克及以 下者

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

4.10% A

010519^其他 Other

01051910^{鴨、鵝、珍珠雞，純種}

繁殖用，重量１８５公 克及以下者

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

Free A

01051920^{鴨、鵝、珍珠雞，純種}

繁殖用除外，重量１８ ５公克及以下者

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

4.10% A

01059^－其他︰ -Other:

010592^{飼養之雞，重量２００}

０公克及以下者

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

01059210^{飼養之雞，純種繁殖用}

除外，重量１８５公克 以上，２０００公克及 以下者

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

Free A

01059220^{飼養之雞，純種繁殖用}

除外，重量１８５公克 以上，２０００公克及 以下者

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

4.10% A

010593^{飼養之雞，重量２００}

０公克以上者

Fowls of the species Gallus domesticus, weighing more than 2,000 g

01059310^{飼養之雞，純種繁殖用}

，重量２０００公克以 上者

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

Free A

01059320^{飼養之雞，純種繁殖用}

除外，重量２０００公 克以上者

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

4.10% A

010599^其他 Other

01059910^{鴨、鵝、火雞、珍珠雞}

，純種繁殖用，重量１ ８５公克以上者

Live ducks, geese, turkeys, guinea fowls, pure-bred breeding animals, weighing more than 185 g

Free A

01059920^{鴨、鵝、火雞、珍珠雞}

，純種繁殖用除外，重 量１８５公克以上者

Live ducks, geese, turkeys, guinea fowls, other than pure-bred breeding animals, weighing more than 185 g

4.10% A

0106^{其他活動物} Other live animals

01061^{－哺乳類動物：} -Mammals:

010611^靈長目 Primates

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

12.80% A

010612^{鯨、海豚及鼠海豚（鯨}

目之哺乳類動物）；海 牛及儒艮（海牛目之哺 乳類動物）

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

01061200^{鯨、海豚及鼠海豚（鯨}

目之哺乳類動物）；海 牛及儒艮（海牛目之哺 乳類動物）

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

12.50% A

010619^其他 Other

01061910^{飼養活畜（食用）} Livestock (used for human food)

8.70% C

01061920^{其他飼養活畜} Other livestock 12.80% C

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

01061940^活獸畜 Wild animals , live 12.80% C

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

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

01062010^活蛇 Snakes, live 12.80% A

01062020^活龜 Turtles and tortoises, live 9.00% A

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

01063^－鳥類： -Birds:

010631^猛禽 Birds of prey

01063100^猛禽 Birds of prey 12.80% C

010632^{鸚鵡目（包括鸚鵡、長}

尾鸚鵡、金剛鸚鵡、鳳 頭鸚鵡）

Psittaciformes (including parrots , parakeets , macaws and cockatoos)

01063200^{鸚鵡目（包括鸚鵡、長}

尾鸚鵡、金剛鸚鵡、鳳 頭鸚鵡）

Psittaciformes (including parrots , parakeets , macaws and cockatoos)

12.80% A

010639^其他 Other

01063900^其他鳥類 Other Birds 12.80% A

010690^其他 Other

01069010^活昆蟲 Insects , live 12.80% A

01069090^{其他活動物} Other live animals 9.00% A

02第二章 肉及食用雜碎 Chapter 2 Meat and edible meat offal

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

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

02011010^{特殊品級屠體及半片屠}

體牛肉，生鮮或冷藏

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

NT$ 10 /KGM C

02011090^{其他屠體及半片屠體牛}

肉，生鮮或冷藏

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

NT$ 10 /KGM C

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

02012010^{特殊品級帶骨四分之一}

屠體牛肉及切割肉排（

胸側肉、背脊肉、腰脊 肉、上腿肉），生鮮或 冷藏

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

NT$ 10 /KGM C

02012020^{特選級或精選級肉牛切}

割之帶骨牛腩、牛腱，

生鮮或冷藏

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

NT$ 10 /KGM C

02012090^{其他帶骨切割牛肉，生}

鮮或冷藏

Other cuts of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM C

020130^去骨者 Boneless

02013010^{特殊品級去骨四分之一}

屠體牛肉及切割肉排（

胸側肉、背脊肉、腰脊 肉、上腿肉），生鮮或 冷藏

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

NT$ 10 /KGM C

02013020^{特選級或精選級肉牛切}

割之去骨牛腩、牛腱，

生鮮或冷藏

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

NT$ 10 /KGM C

02013090^{其他去骨牛肉，生鮮或}

冷藏

Other meat of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM C

0202^冷凍牛肉 Meat of bovine animals,

frozen

020210^{屠體及半片屠體} Carcasses and half- carcasses

02021010^{特殊品級冷凍屠體及半}

片屠體牛肉

Special quality carcasses and half-carcasses of bovine animals, frozen

NT$ 10 /KGM A*

02021090^{其他冷凍屠體及半片屠}

體牛肉

Other carcasses and half- carcasses of bovine animals, frozen

NT$ 10 /KGM A*

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

02022010^{特殊品級冷凍帶骨四分} 之一屠體牛肉及切割肉 排（胸側肉、背脊肉、

腰脊肉、上腿肉）

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

NT$ 10 /KGM C

02022020^{特選級或精選級肉牛切}

割之冷凍帶骨牛腩、牛 腱

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

NT$ 10 /KGM C

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

NT$ 10 /KGM C

020230^去骨者 Boneless

02023010^{特殊品級冷凍去骨四分}

之一屠體牛肉及切割肉 排（胸側肉、背脊肉、

腰脊肉、上腿肉）

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

NT$ 10 /KGM C

02023020^{特選級或精選級肉牛切}

割之冷凍去骨牛腩、牛 腱

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

NT$ 10 /KGM C

02023090^{其他冷凍去骨牛肉} Other meat of bovine animals, boneless, frozen

NT$ 10 /KGM A*

0203^{豬肉，生鮮、冷藏或冷} 凍

Meat of swine, fresh, chilled or frozen 02031^{－生鮮或冷藏︰} -Fresh or chilled:

020311^{屠體及半片屠體} Carcasses and half- carcasses

02031100^{屠體及半片屠體豬肉，}

生鮮或冷藏

Carcasses and half- carcasses of swine, fresh or chilled

12.50% C

020312^{帶骨之腿肉、肩肉及其}

切割肉

Hams, shoulders and cuts thereof, with bone in

02031200^{帶骨之豬腿肉、肩肉及}

其切割肉，生鮮或冷藏

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

12.50% C

020319^其他 Other

02031911^{去骨豬腹脇肉（包括腩}

排），生鮮或冷藏

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

12.50% E

02031919^{其他去骨豬肉，生鮮或}

冷藏

Other meat of swine, boneless, fresh or chilled

12.50% C

02031991^{帶骨豬腹脇肉（包括腩}

排），生鮮或冷藏

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

12.50% E

02031999^{其他帶骨豬肉，生鮮或}

冷藏

Other meat of swine, with bone in, fresh or chilled

12.50% C

02032^－冷凍︰ -Frozen:

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

02032100^{冷凍屠體及半片屠體豬}

肉

Carcasses and half- carcasses of swine, frozen

12.50% C

020322^{帶骨之腿肉、肩肉及其}

切割肉

Hams, shoulders and cuts thereof, with bone in

02032200^{冷凍帶骨之豬腿肉、肩}

肉及其切割肉

Hams, shoulders and cuts thereof, of swine, with bone in, frozen

12.50% C

020329^其他 Other

02032911^{冷凍去骨豬腹脇肉（包}

括腩排）

Belly(including spare ribs) of swine, boneless, frozen

12.50% E

02032919^{其他冷凍去骨豬肉} Other meat of swine, boneless, frozen

12.50% D

02032991^{冷凍帶骨豬腹脇肉（包}

括腩排）

Belly(including spare ribs) of swine, with bone in, frozen

12.50% E

02032999^{其他冷凍帶骨豬肉} Other meat of swine, with bone in, frozen

12.50% D

0204^{綿羊或山羊肉，生鮮、}

冷藏或冷凍

Meat of sheep or goats, fresh, chilled or frozen

020410^{屠體及半片屠體小羊肉}

，生鮮或冷藏

Carcasses and half- carcasses of lamb, fresh or chilled

02041000^{屠體及半片屠體小羊肉}

，生鮮或冷藏

Carcasses and half- carcasses of lamb, fresh or chilled

NT$ 11.3 /KGM or 15 %

whichever is higher

D

02042^{－綿羊肉，生鮮或冷藏}

︰

-Other meat of sheep, fresh or chilled:

020421^{屠體及半片屠體} Carcasses and half- carcasses

02042100^{屠體及半片屠體綿羊肉}

，生鮮或冷藏

Carcasses and half- carcasses of sheep, fresh or chilled

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020422^{其他帶骨切割肉} Other cuts with bone in

02042200^{其他帶骨切割綿羊肉，}

生鮮或冷藏

Other cuts of sheep, with bone in, fresh or chilled

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020423^去骨者 Boneless

02042300^{去骨綿羊肉，生鮮或冷}

藏

Meat of sheep, boneless, fresh or chilled

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020430^{冷凍屠體及半片屠體小}

羊肉

Carcasses and half- carcasses of lamb, frozen

02043000^{冷凍屠體及半片屠體小} 羊肉

Carcasses and half- carcasses of lamb, frozen

NT$ 11.3 /KGM or 15 %

whichever is higher

D

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

020441^{屠體及半片屠體} Carcasses and half- carcasses

02044100^{冷凍屠體及半片屠體綿}

羊肉

Carcasses and half- carcasses of sheep, frozen

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020442^{其他帶骨切割肉} Other cuts with bone in

02044200^{其他冷凍帶骨切割綿羊}

肉

Other cuts of sheep, with bone in, frozen

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020443^去骨者 Boneless

02044300^{冷凍去骨綿羊肉} Meat of sheep, boneless, frozen

NT$ 11.3 /KGM or 15 %

whichever is higher

D

020450^山羊肉 Meat of goats

02045000^{山羊肉，生鮮、冷藏或}

冷凍

Meat of goats, fresh, chilled or frozen

NT$ 11.3 /KGM or 15 %

whichever is higher

D

0205^{肉類（馬、騾、驢及駃} 騠），生鮮、冷藏或冷 凍

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

020500^{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

02050000^{肉類（馬、騾、驢及駃}

騠），生鮮、冷藏或冷 凍

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

20.00% C

0206^{食用雜碎（牛、豬、綿} 羊、山羊、馬、騾、驢 或駃騠），生鮮、冷藏 或冷凍

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

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

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

35.00% D

02061090^{其他食用牛雜碎，生鮮}

或冷藏

Other edible offal of bovine animals, fresh or chilled

15.00% D

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

020621^舌 Tongues

02062100^冷凍牛舌 Tongues of bovine animals, frozen

15.00% C

020622^肝 Livers

02062200^冷凍牛肝 Livers of bovine animals, frozen

15.00% C

020629^其他 Other

02062910^{冷凍牛肉骨} Bone with meat of bovine animals, frozen

32.00% C

02062990^{其他冷凍食用牛雜碎} Other edible offal of bovine animals, frozen

15.00% C

020630^{豬雜碎，生鮮或冷藏} Of swine, fresh or chilled 02063010^{豬肉骨，生鮮或冷藏} Bone with meat of swine,

fresh or chilled

35.00% D

02063020^{豬腳（包括前、後腿蹄}

膀及腱子肉）及橫膈膜

，生鮮或冷藏

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

15.00% E

02063090^{其他食用豬雜碎，生鮮}

或冷藏

Other edible offal of swine, fresh or chilled

15.00% D

02064^{－冷凍豬雜碎︰} -Of swine, frozen:

020641^肝 Livers

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

020649^其他 Other

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

02064920^{冷凍豬肉骨} Bone with meat of swine, frozen

35.00% D

02064930^{冷凍豬腳（包括前、後}

腿蹄膀及腱子肉）及橫 膈膜

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

15.00% E

02064990^{其他冷凍食用豬雜碎} Other edible offals of swine, frozen

15.00% D

020680^{其他雜碎，生鮮或冷藏} Other, fresh or chilled 02068011^{羊肉骨，生鮮或冷藏} Bone with meat of sheep,

lambs and goats, fresh or chilled

35.00% D

02068019^{其他食用羊雜碎，生鮮}

或冷藏

Other edible offal of sheep, lambs and goats, fresh or chilled

42.50% D

02068020^{雜碎（馬、驢、騾、駃}

騠），生鮮或冷藏

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

45.00% D

020690^{冷凍其他雜碎} Other, frozen

02069010^{冷凍羊肉骨} Bone with meat of sheep, lambs and goats, frozen

35.00% D

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

42.50% D

0207^{屬第０１０５節之家禽} 肉及食用雜碎，生鮮、

冷藏或冷凍

Meat and edible offal, of the poultry of heading No.

01.05, fresh, chilled or frozen

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

020711^{未切成塊者，生鮮或冷} 藏

Not cut in pieces, fresh or chilled

02071100^{雞肉，未切成塊者，生}

鮮或冷藏

Meat of fowls of the species Gallus domesticus, not cut in pieces, fresh or

20.00% E

020712^{冷凍未切成塊者} Not cut in pieces, frozen 02071200^{冷凍雞肉，未切成塊者} Meat of fowls of the

species Gallus domesticus, not cut in pieces, frozen

20.00% E

020713^{肉塊及雜碎，生鮮或冷}

藏

Cuts and offal, fresh or chilled

02071311^{雞腿（包括棒棒腿及骨}

腿）及雞翅，生鮮或冷 藏

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

20.00% E

02071319^{其他雞肉肉塊，生鮮或}

冷藏

Other meat of fowls of the species Gallus domesticus, cut in pieces, fresh or chilled

20.00% E

02071320^{雞肝，生鮮或冷藏} Livers of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

02071391^{雞心及雞腳，生鮮或冷}

藏

Heart and feet of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

02071392^{雞脖子，生鮮或冷藏} Neck of fowls of the species Gallus domesticus, fresh or chilled

34.00% E

02071399^{其他雞雜碎，生鮮或冷}

藏

Other offal of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

020714^{冷凍肉塊及雜碎} Cuts and offal, frozen

02071411^{冷凍雞腿（包括棒棒腿}

及骨腿）及雞趐

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

20.00% E

02071419^{其他冷凍雞肉肉塊} Other meat of fowls of the species Gallus domesticus, cut in pieces, frozen

20.00% E

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

25.00% E

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

25.00% E

02071423^{冷凍雞脖子} Neck of fowls of the species Gallus domesticus, frozen

34.00% E

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

25.00% E

02072^－火雞︰ -Of turkeys:

020724^{未切成塊者，生鮮或冷}

藏

Not cut in pieces, fresh or chilled

02072400^{火雞肉，未切成塊者，}

生鮮或冷藏

Meat of turkeys, not cut in pieces, fresh or chilled

10.00% A

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

02072500^{冷凍火雞肉，未切成塊}

者

Meat of turkeys, not cut in pieces, frozen

10.00% A

020726^{肉塊及雜碎，生鮮或冷}

藏

Cuts and offal, fresh or chilled

02072610^{火雞肉肉塊，生鮮或冷}

藏

Meat of turkeys, cut in pieces, fresh or chilled

10.00% A

02072620^{火雞肝，生鮮或冷藏} Livers of turkeys, fresh or chilled

30.00% D

02072690^{其他火雞雜碎，生鮮或}

冷藏

Other offals of turkeys, fresh or chilled

25.00% E

020727^{冷凍肉塊及雜碎} Cuts and offal, frozen 02072710^{冷凍火雞肉，肉塊} Meat of turkeys, cut in

pieces, frozen

8.50% A

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

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

02072729^{其他冷凍火雞雜碎} Other offal of turkeys, frozen

25.00% E

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

020732^{未切成塊者，生鮮或冷}

藏

Not cut in pieces, fresh or chilled

02073210^{鴨肉，未切成塊者，生}

鮮或冷藏

Meat of ducks, not cut in pieces, fresh or chilled

30.00% D

02073220^{鵝肉及珍珠雞肉，未切}

成塊者，生鮮或冷藏

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

25.00% D

020733^{冷凍未切成塊者} Not cut in pieces, frozen 02073310^{冷凍鴨肉，未切成塊者} Meat of ducks, not cut in

pieces, frozen

30.00% D

02073320^{冷凍鵝肉及珍珠雞肉，}

未切成塊者

Meat of geese and guinea fowls, not cut in pieces, frozen

25.00% D

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

02073400^{脂肝，生鮮或冷藏} Fatty livers, fresh or chilled 18.00% D 020735^{其他，生鮮或冷藏} Other, fresh or chilled

02073510^{鴨肉肉塊，生鮮或冷藏} Meat of ducks, cut in pieces, fresh or chilled

35.00% D

02073520^{鵝肉及珍珠雞肉，肉塊}

，生鮮或冷藏

Meat of geese and guinea fowls, cut in pieces, fresh or chilled

25.00% D

02073591^{鴨心及鵝心，生鮮或冷}

藏

Heart of ducks and geese, fresh or chilled

34.00% D

02073599^{其他鴨、鵝及珍珠雞雜} 碎，生鮮或冷藏

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

25.00% E

020736^冷凍其他 Other, frozen

02073610^{冷凍鴨肉，肉塊} Meat of ducks, cut in pieces, frozen

35.00% D

02073620^{冷凍鵝肉及珍珠雞肉，}

肉塊

Meat of geese and guinea fowls, cut in pieces, frozen

25.00% D

02073630^{冷凍鴨、鵝及珍珠雞之}

肝

Livers of ducks, geese or guinea fowls, frozen

25.00% D

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

34.00% D

02073699^{冷凍其他鴨、鵝及珍珠}

雞雜碎

Other offal of ducks, geese or guinea fowls, frozen

25.00% E

0208^{其他肉類及食用雜碎，}

生鮮、冷藏或冷凍

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

020810^{家兔或野兔} Of rabbits or hares

02081000^{家兔肉或野兔肉，生}

鮮、冷藏或冷凍

Meat of rabbits or hares, fresh, chilled or frozen

22.00% D

020820^蛙腿 Frogs' legs

02082000^{蛙腿肉，生鮮、冷藏或}

冷凍

Meat of frogs' legs, fresh, chilled or frozen

27.00% D

020830^靈長目 Of primates

02083010^{靈長目之哺乳類動物肉}

，生鮮、冷藏或冷凍

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

34.00% D

02083020^{靈長目之哺乳類動物之}

食用雜碎，生鮮、冷藏 或冷凍

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

45.00% D

020840^{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)

02084010^{鯨肉、海豚肉及鼠海豚}

肉、海牛肉及儒艮肉，

生鮮、冷藏或冷凍

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

34.00% D

02084020^{鯨、海豚及鼠海豚、海}

牛及儒艮之食用雜碎，

生鮮、冷藏或冷凍

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

45.00% D

020850^{爬蟲類（包括蛇及龜）} Of reptiles (including snakes and turtles)

02085010^{爬蟲類（包括蛇及龜）}

肉，生鮮、冷藏或冷凍

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

34.00% D

02085020^{爬蟲類（包括蛇及龜）}

之食用雜碎，生鮮、冷 藏或冷凍

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

45.00% D

020890^其他 Other

02089011^{鹿肉，生鮮、冷藏或冷}

凍

Meat of deer , fresh , chilled or frozen

15.60% D

02089012^{鹿鞭，生鮮、冷藏或冷}

凍

Lu Pien (Cervi Penis) , fresh, chilled or frozen

20.00% D

02089013^{鹿腳筋，生鮮、冷藏或}

冷凍

Tendons of deer , fresh , chilled or frozen

15.00% D

02089020^{其他肉類，生鮮、冷藏}

或冷凍

Other meat, fresh, chilled or frozen

34.00% D

02089030^{第０２０７節除外之食}

用家禽雜碎，生鮮、冷 藏或冷凍

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

25.00% E

02089090^{其他第０２０６節及家}

禽雜碎除外之食用雜碎

，生鮮、冷藏或冷凍

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

02.06)

45.00% D

0209^{不帶瘦肉之豬脂及禽脂}

，未熬或未以其他方法 萃取，生鮮、冷藏、冷 凍、鹹、浸鹹、乾或燻 製者

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

020900^{不帶瘦肉之豬脂及禽脂}

，未熬或未以其他方法 萃取，生鮮、冷藏、冷 凍、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,

02090000^{不帶瘦肉之豬脂及禽脂}

，未熬或未以其他方法 萃取，生鮮、冷藏、冷 凍、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,

18.40% D

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

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

02101^－豬肉︰ -Meat of swine:

021011^{帶骨之腿肉、肩肉及其}

切割肉

Hams, shoulders and cuts thereof, with bone in

02101100^{帶骨之豬腿肉、肩肉及}

其切割肉

Hams, shoulders and cuts thereof of swine, with bone in

15.00% C

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

02101200^{豬腹脇肉及其切割肉} Bellies (streaky) and cuts thereof, of swine

20.00% C

021019^其他 Other

02101900^{其他鹹、浸鹹、乾或燻} 製之豬肉

Other meat of swine, salted, in brine, dried or smoked

15.00% C

021020^牛肉 Meat of bovine animals

02102000^{鹹、浸鹹、乾或燻製之}

牛肉

Meat of bovine animals, salted, in brine, dried or smoked

15.00% E

02109^{－其他，包括肉類或雜}

碎肉製成之食用肉粉及 粗肉粉：

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

021091^靈長目 Of primates

02109100^{鹹、浸鹹、乾或燻製之}

靈長目哺乳類動物肉及 食用雜碎；及其肉或雜 碎肉製成之食用肉粉及 粗肉粉

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

20.00% D

021092^{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)

02109200^{鹹、浸鹹、乾或燻製之}

鯨、海豚、鼠海豚、海 牛及儒艮肉及食用雜 碎；及其肉或雜碎肉製 成之食用肉粉及粗肉粉

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

20.00% D

021093^{爬蟲類（包括蛇及龜）} Of reptiles (including snakes and turtles)

02109300^{鹹、浸鹹、乾或燻製之}

爬蟲類（包括蛇及龜）

及食用雜碎；及其肉或 雜碎肉製成之食用肉粉 及粗肉粉

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

20.00% D

021099^其他 Other

02109911^{鹹、浸鹹、乾或燻製之}

雞肝

Liver of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

25.00% D

02109912^{鹹、浸鹹、乾或燻製之}

雞腿（包括棒棒腿及骨 腿）及雞翅

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

20.00% E

02109913^{鹹、浸鹹、乾或燻製之}

雞心及雞腳

Heart and feet of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

25.00% D

02109919^{其他部位雞肉，鹹、浸} 鹹、乾或燻製

Other cuts of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

20.00% E

02109921^{鹹、浸鹹、乾或燻製之}

其他家禽肝

Other poultry liver , salted , in brine , dried or smoked

30.00% D

02109929^{鹹、浸鹹、乾或燻製之}

其他食用家禽雜碎（肝 除外）；其他家禽雜碎 製成之食用肉粉及粗肉 粉

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

25.00% E

02109930^乾蛤蚧 K'o Chiai (Gecko Gecko) , dried

2.50% A

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

20.00% D

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

02109990^{鹹、浸鹹、乾或燻製之}

其他肉類及食用雜碎；

肉類或雜碎肉製成之食 用肉粉及粗肉粉

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

20.00% D

* See Annex 3.04; paragraph 3 (Staging Category)

03^{第三章　魚類、甲殼} 類、軟體類及其他水產 無脊椎動物

Chapter 3 Fish and crustaceans, molluscs and other acquatic

invertebrates

0301^活魚 Live fish

030110^觀賞用魚 Ornamental fish

03011000^觀賞用魚 Ornamental fish 10.00% A

03019^{－其他活魚︰} -Other live fish:

030191^{鱒（褐鱒、麥克鉤吻}

鱒、克氏鉤吻鱒、黃鉤 吻鱒、吉利鉤吻鱒、阿 帕契鉤吻鱒及金腹鉤吻 鱒）

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

chrysogaster)

03019100^{活鱒（褐鱒、麥克鉤吻}

鱒、克氏鉤吻鱒、黃鉤 吻鱒、吉利鉤吻鱒、阿 帕契鉤吻鱒及金腹鉤吻 鱒）

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

chrysogaster)

15.00% A

030192^鰻魚 Eels (Anguilla spp.)

03019210^{活鰻（白鰻、鱸鰻）} Eels (Anguilla spp.), live 15.00% A 03019220^{鰻線、鰻苗、幼鰻} Glass eel, eel fry, young eel Free A

030193^鯉魚 Carp

03019300^鯉魚 Carp 20.00% C

030199^其他 Other

03019910^其他魚苗 Other fish fry Free A

03019921^活鱔魚 Live swamp eel NT$ 10.8

/KGM or 18 % whichever is

higher

A

03019929^其他活魚 Other live fish 16.00% A

0302^{生鮮或冷藏魚（第０３} ０４節之切片、及其他 魚肉除外）

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

03021^{－鮭鱒科（肝及卵除}

外）︰

-Salmonidae, excluding livers and roes:

030211^{鱒（褐鱒、麥克鉤吻}

鱒、克氏鉤吻鱒、黃鉤 吻鱒、吉利鉤吻鱒、阿 帕契鉤吻鱒及金腹鉤吻 鱒）

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

chrysogaster)

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

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

chrysogaster), fresh or chilled

16.00% A

030212^{太平洋鮭（紅鉤吻鮭、}

細鱗鉤吻鮭、鉤吻鮭、

大鱗鉤吻鮭、銀鉤吻 鮭、馬蘇鉤吻鮭及玫瑰 鉤吻鮭），大西洋鮭及 多瑙河鮭

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,

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

03021210^{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），生鮮或冷藏

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), fresh or chilled

12.00% A

03021220^{大西洋鮭及多瑙河鮭，}

生鮮或冷藏

Atlantic salmon (salmo salar) and Danube salmon (Hucho hucho), fresh or chilled

11.00% A

030219^其他 Other

03021900^{其他鮭鱒科，生鮮或冷}

藏

Other salmonidae, fresh or chilled

16.00% A

03022^{－扁魚類（右鰈科、左}

鰈科、左　科、右　 科、澳洲鰈科、苔鰈 科）肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

030221^{大比目魚（北大西洋大}

比目魚、大西洋大比目 魚、太平洋大比目魚）

Halibut (Reinhardtius hippoglossoides,

Hippoglossus hippoglossus, Hippoglossus stenolepis)

03022100^{大比目魚（北大西洋大} 比目魚、大西洋大比目 魚、太平洋大比目魚）

，生鮮或冷藏

Halibut (reinhardtius hippoglossoides,

hippoglossus hippoglossus, hippoglossus stenolepis), fresh or chilled

12.50% A

030222^{鰈魚（大西洋有棘鰈}

魚）

Plaice (Pleuronectes platessa)

03022200^{鰈魚（大西洋有棘鰈}

魚），生鮮或冷藏

Plaice (pleuronectes platessa), fresh or chilled

16.00% A

030223^{鰨魚（牛舌魚）} Sole (Solea spp.)

03022300^{鰨魚（牛舌魚），生鮮}

或冷藏

Sole (solea spp.), fresh or chilled

16.00% A

030229^其他 Other

03022900^{其他扁魚類，生鮮或冷}

藏

Other flat fishes, fresh or chilled

16.00% A

03023^{－鮪魚（鮪屬），正}

鰹、肝及卵除外：

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

030231^長鰭鮪 Albacore or longfinned

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

tunas (thunnus alalunga), fresh or chilled

10.00% A

030232^黃鰭鮪 Yellowfin tunas (Thunnus

albacares)

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

10.00% A

030233^正鰹 Skipjack or stripe-bellied bonito

03023300^{正鰹，生鮮或冷藏} Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , fresh or chilled

20.00% A

030234^大目鮪 Bigeye tunas (Thunnus

obesus)

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

16.00% A

030235^黑鮪 Bluefin tunas (Thunnus

thynnus)

03023500^{黑鮪，生鮮或冷藏} Bluefin tunas (Thunnus thynnus) , fresh or chilled

16.00% A

030236^南方黑鮪 Southern bluefin tunas (Thunnus maccoyii) 03023600^{南方黑鮪，生鮮或冷藏} Southern bluefin tunas

(Thunnus maccoyii) , fresh or chilled

16.00% A

030239^其他 Other

03023900^{其他鮪魚（鮪屬），生} 鮮或冷藏

Other tunas (of genus Thunnus) , fresh or chilled

16.00% A

030240^{魚（大西洋　、正}

　），肝及卵除外

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

03024000^{魚（大西洋　、正}

　），生鮮或冷藏，肝 及卵除外

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

60.00% E

030250^{鱈魚（大西洋鱈、格陵}

蘭鱈、正鱈），肝及卵 除外

Cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus), excluding livers and roes

03025000^{鱈魚（大西洋鱈、格陵}

蘭鱈、正鱈），生鮮或 冷藏，肝及卵除外

Cod (gadus morhua, gadus ogac, gadus

macrocephalus), fresh or chilled, excluding livers and roes

12.50% A

03026^{－其他魚類，肝及卵除}

外︰

-Other fish, excluding livers and roes:

030261^{沙丁魚（磯沙丁、正沙}

丁）錦沙丁魚、鯡魚或 　魚（正　）

Sardines (Sardina

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

03026100^{沙丁魚（磯沙丁、正沙}

丁）錦沙丁魚、鯡魚或 　魚（正　），生鮮或 冷藏

Sardines (sardina

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

60.00% E

030262^{黑絲　（黑條　）} Haddock (Melanogrammus aeglefinus)

03026200^{黑絲　（黑條　），生}

鮮或冷藏

Haddock (melanogrammus aeglefinus), fresh or chilled

15.00% A

030263^{黑鱈（維納斯黑鱈）} Coalfish (Pollachius virens)

03026300^{黑鱈（維納斯黑鱈），}

生鮮或冷藏

Coalfish (pollachius virens), fresh or chilled

15.00% A

030264^{鯖魚（正鯖、花腹鯖、}

白腹鯖）

Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus)

03026400^{鯖魚（正鯖、花腹鯖、}

白腹鯖），生鮮或冷藏

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

86.00% E

030265^鯊魚 Dogfish and other sharks

03026500^{鯊魚，生鮮或冷藏} Dogfish and other sharks, fresh or chilled

25.00% A

030266^鰻魚 Eels (Anguilla spp.)

03026600^{鰻魚（白鰻、鱸鰻），}

生鮮或冷藏

Eels (anguilla spp.), fresh or chilled

15.00% A

030269^其他 Other

03026910^{烏魚，生鮮或冷藏} Mullet, fresh or chilled NT$ 30 /KGM A 03026920^{黃魚，生鮮或冷藏} Yellow croaker, fresh or

chilled

26.00% A

03026930^{香魚（　），生鮮或冷}

藏

Sweetfish (Ayu), fresh or chilled

NT$ 23 /KGM or 17.5 % whichever is

higher

A

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

03026951^{鱔魚，生鮮或冷藏} Rice-field eel, fresh or chilled

NT$ 11 / or 18.4 % whichever is

higher

A

03026952^{海鰻，生鮮或冷藏} Sharp toothed eel, fresh or chilled

15.00% A

03026960^{柳葉魚，生鮮或冷藏} Shishamo smelt (Spirinchus lanceolatus)(HIKKITA), fresh or chilled

NT$ 9 /KGM or 17.5 % whichever is

higher

A

03026970^{魚、大西洋竹筴}

魚、太平洋長身鱈魚、

銀鱈，生鮮或冷藏

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

20.00% A

03026980^{供食用之魚皮，生鮮或}

冷藏

Fish skins, edible, fresh or chilled

17.50% A

03026991^{短擬鱸（藍色鱈魚），}

生鮮或冷藏

Blue cod (Parapercis colias),fresh or chilled

13.00% A

03026992^{魚，生鮮或冷藏} Carangid fishes, fresh or chilled

90.00% E

03026993^{其他鯖屬魚，生鮮或冷}

藏

Other mackerel, fresh or chilled

86.00% E

03026994^{灰海荷　（丁香魚），}

生鮮或冷藏

Silver

anchovy(spratelloides

37.50% A

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

20.00% A

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

030270^肝及卵 Livers and roes

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

03027020^{魚卵，生鮮或冷藏（包}

含魚白）

Roes, fish, fresh or chilled 15.00% A 0303^{冷凍魚（第０３０４節}

之切片及其他魚肉除 外）

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

03031^{－太平洋鮭（紅鉤吻} 鮭、細鱗鉤吻鮭、鉤吻 鮭、大鱗鉤吻鮭、銀鉤 吻鮭、馬蘇鉤吻鮭及玫 瑰鉤吻鮭），肝及卵除 外：

-Pacific salmon (Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha ,

Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus) , excluding livers and roes :

030311^紅鉤吻鮭 Sockeye salmon (red

salmon) (Oncorhynchus nerka)

03031100^{冷凍紅鉤吻鮭，肝及卵}

除外

Sockeye salmon (red salmon) (Oncorhynchus nerka) , frozen , excluding livers and roes

10.00% A

030319^其他 Other

03031900^{其他冷凍太平洋鮭（細}

鱗鉤吻鮭、鉤吻鮭、大 鱗鉤吻鮭、銀鉤吻鮭、

馬蘇鉤吻鮭及玫瑰鉤吻 鮭），肝及卵除外

Other pacific salmon (Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha ,

Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus) , frozen , excluding livers and roes

10.00% A

03032^{－其他鮭鱒類（肝及卵}

除外）︰

-Other salamonidae, excluding livers and roes:

030321^{鱒（褐鱒、麥克鉤吻}

鱒、克氏鉤吻鱒、黃鉤 吻鱒、吉利鉤吻鱒、阿 帕契鉤吻鱒及金腹鉤吻 鱒）

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

chrysogaster)

03032100^{冷凍鱒（褐鱒、麥克鉤}

吻鱒、克氏鉤吻鱒、黃 鉤吻鱒、吉利鉤吻鱒、

阿帕契鉤吻鱒及金腹鉤 吻鱒）

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

chrysogaster), frozen

15.00% A

030322^{大西洋鮭及多瑙河鮭} Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03032200^{冷凍大西洋鮭及多瑙河} 鮭

Atlantic salmon (salmo salar) and danube salmon (hucho hucho), frozen

11.00% A

030329^其他 Other

03032900^{其他冷凍鮭鱒類} Other salmonidae, frozen 16.00% A

03033^{－扁魚類（右鰈科、左}

鰈科、左　科、右　 科、澳洲鰈科、苔鰈 科），肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

030331^{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)

03033100^{冷凍大比目魚（北大西}

洋大比目魚、大西洋大 比目魚、太平洋大比目 魚）

Halibut (reinhardtius hippoglossoides,

hippoglossus hippoglossus, hippoglossus stenolepis), frozen

12.50% A

030332^{鰈魚（大西洋有棘鰈}

魚）

Plaice (Pleuronectes platessa)

03033200^{冷凍鰈魚（大西洋有棘}

鰈魚）

Plaice (pleuronectes platessa), frozen

15.00% A

030333^{鰨魚（牛舌魚）} Sole (Solea spp.)

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

030339^其他 Other

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

03034^{－鮪魚（鮪屬），正}

鰹、肝及卵除外：

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

030341^長鰭鮪 Albacore or longfinned

tunas (Thunnus alalunga) 03034100^{冷凍長鰭鮪} Albacore or longfinned

tunas (thunnus alalunga), frozen

10.00% A

030342^黃鰭鮪 Yellowfin tunas (Thunnus

albacares)

03034200^{冷凍黃鰭鮪} Yellowfin tunas (Thunnus albacares), frozen

10.00% A

030343^正鰹 Skipjack or stripe-bellied bonito

03034300^冷凍正鰹 Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , frozen

20.00% B

030344^大目鮪 Bigeye tunas (Thunnus

obesus)

03034400^{冷凍大目鮪} Bigeye tunas (Thunnus obesus) , frozen

17.50% C

030345^黑鮪 Bluefin tunas (Thunnus

thynnus)

03034500^冷凍黑鮪 Bluefin tunas (Thunnus thynnus) , frozen

17.50% C

030346^南方黑鮪 Southern bluefin tunas (Thunnus maccoyii) 03034600^{冷凍南方黑鮪} Southern bluefin tunas

(Thunnus maccoyii) , frozen

17.50% C

030349^其他 Other

03034900^{其他冷凍鮪魚（鮪屬）} Other tunas (of genus Thunnus) , frozen

17.50% C

030350^{魚（大西洋　、正}

　），肝及卵除外

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

03035000^{冷凍　魚（大西洋　、}

正　）

Herrings (clupea harengus, clupea pallasii), frozen

60.00% E

030360^{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

03036000^{冷凍鱈魚（大西洋鱈、}

格陵蘭鱈、正鱈）

Cod (gadus morhua, gadus ogac, gadus

macrocephalus), frozen

12.50% B

03037^{－其他魚類，肝及卵除}

外︰

-Other fish, excluding livers and roes:

030371^{沙丁魚（磯沙丁、正沙}

丁）　錦沙丁魚、鯡魚 或　魚（正　）

Sardines (Sardina

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

03037100^{冷凍沙丁魚（磯沙丁、}

正沙丁）、錦沙丁魚、

鯡魚或　魚（正　）

Sardines (Sardina

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

60.00% E

030372^{黑絲　（黑條鰯）} Haddock (Melanogrammus aeglefinus)

03037200^{冷凍黑絲　（黑條鰯）} Haddock (melanogrammus aeglefinus), frozen

15.00% C

030373^{黑鱈（維納斯黑鱈）} Coalfish (Pollachius virens)

03037300^{冷凍黑鱈（維納斯黑}

鱈）

Coalfish (pollachius virens), frozen

16.00% C

030374^{鯖魚（正鯖、花腹鯖、}

白腹鯖）

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

03037400^{冷凍鯖魚（正鯖、花腹} 鯖、白腹鯖）

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), frozen

86.00% E

030375^鯊魚 Dogfish and other sharks

03037500^冷凍鯊魚 Dogfish and other sharks, frozen

25.00% A

030376^鰻魚 Eels (Anguilla spp.)

03037600^{冷凍鰻魚（白鰻、鱸}

鰻）

Eels (anguilla spp.), frozen 13.00% C

030377^鱸魚 Sea bass (Dicentrarchus

labrax, Dicentrarchus punctatus)

03037700^冷凍鱸魚 Sea bass (dicentrarchus labrax, dicentrarchus punctatus), frozen

25.00% A

030378^{鯳魚（詹星魚）} Hake (Merluccius spp., Urophycis spp.) 03037800^{冷凍鯳魚（詹星魚）} Hake (merluccius spp.,

urophycis spp.), frozen

10.00% C

030379^其他 Other

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

03037920^冷凍黃魚 Yellow croaker, frozen 27.00% D

03037930^{冷凍香魚（　）} Sweetfish (Ayu), frozen NT$ 23 /KGM or 17.5 % whichever is

higher

A

03037940^{冷凍秋刀魚} Saury, frozen 20.00% C

03037951^冷凍鱔 Rice-field eel, frozen NT$ 11 / or

18.4 % whichever is

higher

A

03037952^冷凍海鰻 Conger eel, frozen 12.50% C

03037960^{冷凍柳葉魚} Shishamo smelt, frozen (Spirinchus Lanceolatus) (Hikkita)

NT$ 6.42 /KGM or 12.5

% whichever is higher

A

03037970^{冷凍　　魚、大西洋竹}

筴魚、太平洋長身鱈 魚、銀鱈

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

20.00% A

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

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

03037992^冷凍　魚 Carangid fishes, frozen 90.00% E

03037993^{冷凍其他鯖屬魚} Other mackerel (Scomber spp.), frozen

86.00% E

03037994^{冷凍灰海荷　（丁香}

魚）

Silver anchovy (Spratelloides gracilis), frozen

37.50% D

03037995^{冷凍短擬鱸（藍色鱈}

魚）

Blue cod (parapercis colias), frozen

25.00% D

03037996^冷凍巴鰹 Black skipjack (Euthynnus affinis) , frozen

20.00% C

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

030380^肝及卵 Livers and roes

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

03038020^冷凍魚卵 Roes, fish, frozen 11.30% C

0304^{生鮮、冷藏或冷凍之切} 片及其他魚肉（不論是 否經剁細）

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

030410^{生鮮或冷藏} Fresh or chilled

03041010^{生鮮或冷藏鱔魚魚片及}

魚肉（不論是否經剁 細）

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

NT$ 12 /KGM or 20 % whichever is

higher

A

03041020^{供食用之魚尾、魚骨，}

生鮮或冷藏

Fish tails , bones , edible , fresh or chilled

12.50% A

03041030^{供食用之魚翅，生鮮或}

冷藏

Shark fins, edible, fresh or chilled

17.50% A

03041040^{生鮮或冷藏鯰魚片及魚}

肉（不論是否經剁細）

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

20.00% B

03041050^{生鮮或冷藏鱒魚片及魚}

肉（不論是否經剁細）

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

20.00% B

03041090^{生鮮或冷藏魚片及其他}

魚肉（不論是否經剁 細）

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

24.00% B

030420^冷凍切片 Frozen fillets

03042010^{冷凍鱔魚魚片} Swamp eel fillets, frozen NT$ 12 /KGM or 20 % whichever is

higher

A

03042020^{冷凍鮭魚片及比目魚片} Salmon and halibut fillets, frozen

16.00% A

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

03042041^{冷凍　類（包括沙丁}

魚）魚片

Sardine fillets, frozen 60.00% E

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

03042050^{冷凍　魚片} Horse mackerel fillets, frozen

90.00% E

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

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

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

16.00% A

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

030490^其他 Other

03049011^{冷凍鰻魚漿} Frozen eel, minced 10.50% A

03049012^{冷凍鱈魚、明太鱈魚漿} Frozen cod, pollock, minced

10.00% A

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

03049020^{供食用之冷凍魚尾、魚}

骨

Fish tails , bones , edible , frozen

12.50% A

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

03049090^{冷凍之其他魚肉（不論}

是否經剁細）

Other fish meat (whether or not minced), frozen

24.00% A

0305^{乾魚、鹹魚、浸鹹魚；}

燻魚，不論在燻製前或 燻製過程中是否烹煮；

適合供人類食用之魚 粉、細粒及團粒

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process;

flours, meals and pellets of fish, fit for human consumption

030510^{適於人類食用之魚粉、}

細粒及團粒

Flours, meals and pellets of fish, fit for human

consumption

03051000^{適於人類食用之魚粉、}

細粒及團粒

Flours, meals and pellets of fish, fit for human

consumption

27.00% C

030520^{乾、燻、鹹或浸鹹之魚}

肝及魚卵

Livers and roes, dried, smoked, salted or in brine

03052010^{乾、燻、鹹或浸鹹之魚}

肝

Livers, dried, smoked, salted or in brine

15.00% A

03052020^{乾、燻、鹹或浸鹹之魚}

卵

Roes, dried, smoked, salted or in brine

17.50% A

030530^{乾、鹹或浸鹹魚之切片}

，但未燻製

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

03053010^{乾、鹹或浸鹹鯖屬魚之}

切片，但未燻製

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

86.00% E

03053090^{其他乾、鹹或浸鹹魚之}

切片，但未燻製

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

25.00% A

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

030541^{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)

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

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,

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

12.00% B

030542^{魚（太平洋　、正}

　）

Herrings (Clupea harengus, Clupea pallasii)

03054200^{燻製　魚（太平洋　、}

正　）

Herrings (clupea harengus, clupea pallasii), smoked

35.00% D

030549^其他 Other

03054910^{供食用之燻製魚尾、魚}

皮

Fish tails , skins , edible , smoked

15.00% B

03054920^燻製鯰魚 Catfish, smoked 20.00% C

03054930^燻製鱒魚 Trout, smoked 15.00% C

03054940^{燻製灰海荷　（丁香}

魚）

Silver anchovy (spratelloides gracilis), smoked

30.00% D

03054950^{其他燻製　類（包括沙}

丁魚）

Other sardines, smoked 60.00% E

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

03055^{－乾魚，不論是否為鹹}

者（但未燻製）︰

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

030551^{鱈魚（大西洋鱈、格陵}

蘭鱈、正鱈）

Cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus)

03055100^{乾鱈魚（大西洋鱈、格}

陵蘭鱈、正鱈）

Cod (gadus morhua, gadus ogac, gadus

macrocephalus), dried

18.00% A

030559^其他 Other

03055910^乾明太鱈 Fish pollock, dried 17.50% A

03055920^乾魚翅 Shark fins, dried 7.00% A

03055930^{供食用之乾魚尾、魚皮} Fish tails , skins , edible , dried

17.50% A

03055941^{鯡類或其他　類小魚乾} Herrings or other sardines, small, dried

60.00% E

03055949^{其他小魚乾} Other small fish, dried NT$ 47.6 /KGM or 25 %

whichever is higher

A

03055950^{乾　類，不論是否為鹹}

者（但未燻製）

Dried sardines, whether or not salted, but not smoked

60.00% E

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

Free A

03055990^{其他乾魚，不論是否為} 鹹者（但未燻製）

Other dried fish, whether or not salted but not smoked

25.00% A

03056^{－鹹魚（乾及燻製者除}

外），浸鹹魚︰

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

030561^{魚（太平洋　、正}

　）

Herrings (Clupea harengus, Clupea pallasii)

03056100^{鹹　魚（太平洋　、正}

　）

Herrings (clupea harengus, clupea pallasii), salted or in brine

60.00% E

030562^{鱈魚（大西洋鱈、格陵}

蘭鱈、正鱈）

Cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus)

03056200^{鹹鱈魚（大西洋鱈、格}

陵蘭鱈、正鱈）

Cod (gadus morhua, gadus ogac, gadus

macrocephalus), salted or in brine

18.00% C

030563^{鯷魚（鮆魚）} Anchovies (Engraulis spp.) 03056300^{鹹鯷魚（鮆魚）} Anchovies (engraulis spp.),

salted or in brine

60.00% E

030569^其他 Other

03056910^鹹薩門魚 Fish, salmon, salted or in brine

15.00% B

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

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

17.50% B

03056940^{鹽醃鯖屬魚} Mackerels, salted or in 86.00% E

03056990^{其他鹽醃魚類} Other fish, salted or in 25.00% C

0306^{帶殼或去殼之甲殼類動} 物，活、生鮮、冷藏、

冷凍、乾、鹹或浸鹹；

蒸煮過或用水煮過之帶 殼甲殼類動物，不論是 否為冷藏、冷凍、乾、

鹹或浸鹹；適合供人類 食用之甲殼類動物粉、

細粒及團粒

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

03061^{－冷凍者︰} -Frozen:

030611^{岩龍蝦及海螯蝦（}

蛄）

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

03061110^{冷凍岩龍蝦} Rock (spiny) lobster, frozen NT$ 33.7 /KGM or 15 %

whichever is higher

C

03061120^{冷凍海螯蝦（　蛄）} Crawfish, frozen 21.00% C

030612^{龍蝦（蟹祖）} Lobsters (Homarus spp.)

03061200^{冷凍龍蝦（蟹祖）} Lobsters (homarus spp.), frozen

NT$ 33.7 /KGM or 15 %

whichever is higher

C

030613^{小蝦及對蝦} Shrimps and prawns

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

030614^蟹類 Crabs

03061410^冷凍蟳 Swamp crabs, frozen NT$ 40.8

/KGM or 30 % whichever is

higher

D

03061420^冷凍蟹 Crabs, frozen 16.00% C

030619^{其他，包括適於人類食}

用之甲殼類動物粉、細 粒及團粒

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

03061900^{其他冷凍水產甲殼類，}

包括適於人類食用之甲 殼類動物粉、細粒及團 粒

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

30.00% D

03062^{－未冷凍者︰} -Not frozen:

030621^{岩龍蝦及海螯蝦（}

蛄）

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 03062111^{活、生鮮或冷藏岩龍蝦} Rock (spiny) lobster, live,

fresh or chilled

NT$ 33.7 /KGM or 15 %

whichever is higher

C

03062112^{乾、鹹或浸鹹岩龍蝦} Rock (spiny) lobster, dried, salted or in brine

NT$ 33.7 /KGM or 15 %

whichever is higher

C

03062120^{活、生鮮或冷藏海螯蝦} Sea crawfish, live, fresh or chilled

25.00% D

030622^{龍蝦（蟹祖）} Lobsters (Homarus spp.)

03062210^{活、生鮮或冷藏龍蝦（}

蟹祖）

Lobsters (homarus spp.), live, fresh or chilled

NT$ 33.7 /KGM or 15 %

whichever is higher

C

03062220^{乾、鹹或浸鹹龍蝦（蟹}

祖）

Lobsters (homarus spp.), dried, salted or in brine

NT$ 33.7 /KGM or 15 %

whichever is higher

C

030623^{小蝦及對蝦} Shrimps and prawns

03062311^蝦苗 Shrimp, fry Free A

03062319^{其他活、生鮮或冷藏小}

蝦及對蝦

Other shrimps and prawns, live, fresh or chilled

20.00% A

03062321^乾蝦皮 Shrimp skin, dried NT$ 5.36 /KGM or 24 %

whichever is higher

A

03062329^{乾、鹹或浸鹹小蝦及對}

蝦

Shrimps and prawns, dried, salted or in brine

NT$ 48 /KGM or 25 % whichever is

higher

A

030624^蟹類 Crabs

03062410^蟳、蟹苗 Crabs, fry Free A

03062421^{活、生鮮或冷藏蟳} Swamp crabs, live, fresh or chilled

NT$ 47.6 /KGM or 35 %

whichever is higher

A

03062429^{其他活、生鮮或冷藏蟹}

類

Other crabs, live, fresh or chilled

25.00% A

03062430^{乾、鹹或浸鹹蟹類} Crabs, dried, salted or in brine

25.00% A

030629^{其他，包括適於人類食}

用之甲殼類動物粉、細 粒及團粒

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

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

03062919^{其他活、生鮮或冷藏水}

產甲殼類

Other crustaceans, live, fresh or chilled

25.00% A

03062920^{其他乾、鹹或浸鹹水產}

甲殼類，包括適於人類 食用之甲殼類動物粉、

細粒及團粒

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

25.00% A

0307^{活、生鮮、冷藏、冷} 凍、乾、鹹或浸鹹軟體 類動物，不論是否帶 殼；水產無脊椎動物（

甲殼及軟體類動物除 外），活、生鮮、冷 藏、冷凍、乾，鹹或浸 鹹；適於人類食用之水 產無脊椎動物（甲殼類 動物除外）粉、細粒及 團粒

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

030710^{牡蠣（蠔、蚵）} Oysters

03071011^{牡蠣（蠔、蚵）苗} Oysters, fry Free A

03071019^{其他活、生鮮或冷藏牡}

蠣（蠔、蚵）

Other oysters, live, fresh or chilled

25.00% C

03071020^{冷凍牡蠣（蠔、蚵）} Oysters, frozen 20.50% C

03071031^{乾牡蠣（蠔、蚵）} Oysters, dried NT$ 52 / or 26

% whichever is higher

D