另增訂第 98 章「關稅配額之貨品」，該章分為 32 款（8 位碼）及 93 項（10 位碼）。

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總說明

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）2017 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）、1,222 節（4 位碼）及 5,387 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 HS 2017 年版之架構下分為 9,128 款；貿易管理及統計則採用 10 位碼分類，計 11,945 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 93 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定有關規定辦理。進口稅率之適用，請參閱總則有關規定。貨品之輸出入規定分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，均以代碼標示於「輸出入規定」欄。「單位」欄代碼係供統計專用。代碼為「KGM」或「TNE」時，於進出口報單「淨重(公斤)」欄填報淨重數，「數量(統計用)」欄可免填。「單位」欄代碼為「KGM」或「TNE」及另一計量單位時，除於進出口報單「淨重(公斤)」欄填報淨重數外，應於「數量(統計用)」欄填報另一計量單位。

「單位」欄代碼為「TNE/TNE」、「NIU/TNE」、「TND/TNE」、「LTR/TNE」、「MTQ/TNE」時，

進出口報單「淨重(公斤)」欄仍應填報淨重數，另於「數量(統計用)」欄填報

「TNE」、「NIU」、「TND」、「LTR」、「MTQ」數量。詳細代碼請查閱「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 11 種代碼，詳細代碼說明請參閱「叁

『稽徵特別規定』欄使用說明」。

三、凡稅則號別逐年調降稅率者，參閱附錄。

四、本書所採用之資料，係截至 106 年 5 月 15 日以前公告者，資料如有誤植、漏列或嗣

後如有變更，應依主管機關公告者為準。

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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) 2017 version. There are 21 Sections, 97 Chapters, 1,222 Headings (4 digits), 5,387 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 9,128 Divisions (8 digits) and 11,945 Items (10 digits). In a complete CCC code, the first 6 digits and their descriptions are identical with the HS 2017. In the Republic of China, a special chapter, 98, covers all tariff quota products, including 32 Divisions and 93 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”. The unit symbols in the Unit Column are for statistics purposes only. Please always fill in the Net Weight(KG) Column with kilograms on Customs declaration form. When the unit symbol is only KGM or TNE, leave the Quantity Column (Statistics Quantity and Unit) blank, and if there is another unit symbol besides KGM or TNE, fill in this column with the number of the unit. While the unit symbols are TNE/TNE, NIU/TNE, TND/TNE, LTR/TNE, or MTQ/TNE, fill in the Quantity column (for statistics use) with the number of TNE, NIU, TND, LTR, or MTQ accordingly. Please refer to II. Instruction of the Unit Column for details. The Customs Requirements column has 11 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. All tariff numbers of which the tariff rates descend year by year are listed in the Annex.

4. All data compiled into this volume were recent as announced before May 15, 2017. Any correction of printing error, or omission, or subsequent change in the text will be effective only upon publication by the competent government office.

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頁次

Page

總說明

Introduction

壹、「國定稅率」欄使用說明 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

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

三、貨品國別之認定標準 17 3. Criteria of Ascertainment of Country of Origin 貳、「單位」欄使用代碼說明 18 Ⅱ. Instruction of Unit Column

叁、「稽徵特別規定」欄使用說明 19 Ⅲ. Instruction of Customs Requirements Column 肆、「輸出入規定」欄使用說明 21

lV. Instruction of Import and Export Regulations

Column

一、輸入規定 21 A. Import Regulations

二、輸出規定 55 B. Export Regulations

伍、海關進口稅則總則 67

V. General Rules of the Customs Import Tariff

陸、海關進口稅則解釋準則 70

VI. General Rules for the interpretation of the

Customs Import Tariff

柒、各類章內容 73

VII. Contents of Each Chapter

第

1 類活動物；動物產品

73

Section I LIVE ANIMALS; ANIMAL PRODUCTS

第 1 章活動物 73 Ch. 1 Live animals

第 2 章肉及食用雜碎 81 Ch. 2 Meat and edible meat offal 第 3 章魚類、甲殼類、軟體類及其

他水產無脊椎動物

105 Ch. 3 Fish and crustaceans, molluscs and other aquatic invertebrates

第 4 章乳製品；禽蛋；天然蜜；未列名食用動物產品

164 Ch. 4 Dairy produce; birds' eggs; natural honey;

edible products of animal origin, not elsewhere specified or included

第 5 章未列名動物產品 175 Ch. 5 Products of animal origin, not elsewhere specified or included

第

2 類

植物產品 185 Section II VEGETABLE PRODUCTS 第 6 章活樹及其他植物；球莖、根

及類似品；切花及裝飾用葉

185 Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

第 7 章食用蔬菜及部分根菜與塊莖菜類

194 Ch. 7 Edible vegetables and certain roots and tubers

第 8 章食用果實及堅果；柑橘屬果實或甜瓜之外皮

208 Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons

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第 11 章製粉工業產品；麥芽；澱粉；菊糖；麵筋

235 Ch. 11 Products of the milling industry; malt;

starches; inulin; wheat gluten 第 12 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

243 Ch. 12 Oil seeds and oleaginous fruit;

miscellaneous grains, seeds and fruit;

industrial or medicinal plants; straw and fodder

第 13 章蟲漆；植物膠、樹脂、其他植物汁液及萃取物

260 Ch. 13 Lac; gums, resins and other vegetable saps and extracts

第 14 章編結用植物性材料；未列名植物產品

263 Ch. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

第

3 類

動植物油脂及其分解物；調

製食用油脂；動植物蠟

266 Section III ANIMAL OR VEGETABLE FATS

AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

第 15 章動植物油脂及其分解物；調製食用油脂；動植物蠟

266 Ch. 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats;

animal or vegetable waxes

第

4 類

調製食品；飲料；酒類及

醋；菸類及已製菸類代用品

276 Section IV PREPARED FOODSTUFFS;

BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

第 16 章肉、魚或甲殼、軟體或其他水產無脊椎動物等之調製品

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

第 17 章糖及糖果 300 Ch. 17 Sugars and sugar confectionery 第 18 章可可及可可製品 306 Ch. 18 Cocoa and cocoa preparations 第 19 章穀類、粉、澱粉或奶之調製

食品；糕餅類食品

311 Ch. 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products

第 20 章蔬菜、果實、堅果或植物其他部份之調製品

320 Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants

第 21 章雜項調製食品 344 Ch. 21 Miscellaneous edible preparations 第 22 章飲料、酒類及醋 351 Ch. 22 Beverages, spirits and vinegar 第 23 章食品工業產製過程之殘渣及

廢品；調製動物飼料

360 Ch. 23 Residues and waste from the food industries; prepared animal fodder 第 24 章菸（包括菸葉及菸類）及菸

葉代用品

367 Ch. 24 Tobacco and manufactured tobacco substitutes

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第

5 類

礦產品 370 Section V MINERAL PRODUCTS 第 25 章鹽；硫磺；泥土及石料；石

膏料；石灰及水泥

370 Ch. 25 Salt; sulphur; earths and stone; plastering materials, lime and cement

第 26 章礦石、熔渣及礦灰 385 Ch. 26 Ores, slag and ash 第 27 章礦物燃料、礦油及其蒸餾產

品；含瀝青物質；礦蠟

392 Ch. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances;

mineral waxes

第

6 類

化學或有關工業的產品 403 Section VI PRODUCTS OF THE CHEMICAL

OR ALLIED INDUSTRIES

第 28 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

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

第 29 章有機化學產品 434 Ch. 29 Organic chemicals 第 30 章醫藥品 529 Ch. 30 Pharmaceutical products

第 31 章肥料 551 Ch. 31 Fertilisers

第 32 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

558 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 33 章精油及樹脂狀物質；香水、

化粧品或盥洗用品

572 Ch. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

第 34 章肥皂，有機界面活性劑，洗滌劑，潤滑劑，人造蠟，配製蠟，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

579 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 35 章蛋白狀物質；改質澱粉；

膠；酵素

586 Ch. 35 Albuminoidal substances; modified starches; glues; enzymes

第 36 章炸藥；煙火品；火柴；引火合金；可燃製品

592 Ch. 36 Explosives; pyrotechnic products;

matches; pyrophoric alloys; certain combustible preparations

第 37 章感光或電影用品 595 Ch. 37 Photographic or cinematographic goods 第 38 章雜項化學產品 605 Ch. 38 Miscellaneous chemical products

第

7 類

塑膠及其製品；橡膠及其製

品

632 Section VII PLASTICS AND ARTICLES

THEREOF; RUBBER AND ARTICLES THEREOF

第 39 章塑膠及其製品 632 Ch. 39 Plastics and articles thereof 第 40 章橡膠及其製品 664 Ch. 40 Rubber and articles thereof

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品、手袋及其類似容器；動物腸線製品（蠶腸線除外）

ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR

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

第 41 章生皮（毛皮除外）及皮革 680 Ch. 41 Raw hides and skins (other than furskins) and leather

第 42 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

690 Ch. 42 Articles of leather; saddlery and harness;

travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

第 43 章毛皮與人造毛皮及其製品 698 Ch. 43 Furskins and artificial fur; manufactures thereof

第

9 類

木及木製品；木炭；軟木及

軟木製品；草及其他編結材料之編結品；編籃及柳條編結品

702 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 44 章木及木製品；木炭 702 Ch. 44 Wood and articles of wood; wood charcoal 第 45 章軟木及軟木製品 731 Ch. 45 Cork and articles of cork

第 46 章草及其他編結材料之編結品；編籃及柳條編結品

734 Ch. 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

第

10 類

木漿或其他纖維素材料之紙

漿；回收（廢料及碎屑）紙或紙板；紙及紙板及其製品

738 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 47 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

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

第 48 章紙及紙板；紙漿、紙或紙板之製品

742 Ch. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

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第 49 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

791 Ch. 49 Printed books, newspapers, pictures and other products of the printing industry;

manuscripts, typescripts and plans 第

11 類

紡織品及紡織製品 797 Section XI TEXTILES AND TEXTILE

ARTICLES

第 50 章絲 803 Ch. 50 Silk

第 51 章羊毛，動物粗細毛；馬毛紗

及其梭織物

806 Ch. 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

第 52 章棉花 812 Ch. 52 Cotton

第 53 章其他植物紡織纖維；紙紗及

紙紗梭織物

854 Ch. 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

第 54 章人造纖維絲；人造紡織材料

之扁條及類似品

859 Ch. 54 Man-made filaments; strip and the like of man-made textile materials

第 55 章人造纖維棉 873 Ch. 55 Man-made staple fibres 第 56 章填充用材料、氈呢、不織

布；特種紗；撚線、繩、索、纜及其製品

894 Ch. 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

第 57 章地毯及其他紡織材料覆地物 902 Ch. 57 Carpets and other textile floor coverings

第 58 章特殊梭織物；簇絨織物；花

邊織物；掛毯；裝飾織物；

刺繡織物

909 Ch. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;

embroidery

第 59 章浸漬、塗佈、被覆或黏合之

紡織物；工業用紡織物

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

第 60 章針織品或鉤針織品 929 Ch. 60 Knitted or crocheted fabrics

第 61 章針織或鉤針織之衣著及服飾

附屬品

939 Ch. 61 Articles of apparel and clothing accessories, knitted or crocheted

第 62 章非針織及非鉤針織之衣著及

服飾附屬品

962 Ch. 62 Articles of apparel and clothing accessories, not knitted or crocheted

第 63 章其他製成紡織品；組合品；

舊衣著及舊紡織品；破布

984 Ch. 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

第

12 類

鞋、帽、雨傘、遮陽傘、手

杖、座凳式手杖、鞭、馬鞭及其零件；已整理之羽毛及其製品；人造花；人髮製品

995 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 64 章鞋靴、綁腿及類似品；此類物品之零件

995 Ch. 64 Footwear, gaiters and the like; parts of such articles

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手杖、鞭、馬鞭及其零件 seat-sticks, whips, riding-crops, and parts thereof

第 67 章已整理之羽毛、羽絨及其製品；人造花；人髮製品

1015 Ch. 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

第

13 類

石料、膠泥、水泥、石棉、

雲母或類似材料之製品；陶瓷產品；玻璃及玻璃器

1018 Section XIII ARTICLES OF STONE, PLASTER,

CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND

GLASSWARE

第 68 章石料、膠泥、水泥、石棉、

雲母或類似材料之製品

1018 Ch. 68 Articles of stone, plaster, cement asbestos, mica or similar materials

第 69 章陶瓷產品 1031 Ch. 69 Ceramic products 第 70 章玻璃及玻璃器 1052 Ch. 70 Glass and glassware

第

14 類

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

1068 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 71 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

1068 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

15 類

卑金屬及卑金屬製品 1081 Section XV BASE METALS AND ARTICLES OF

BASE METAL

第 72 章鋼鐵 1082 Ch. 72 Iron and steel

第 73 章鋼鐵製品 1194 Ch. 73 Articles of iron or steel 第 74 章銅及其製品 1214 Ch. 74 Copper and articles thereof 第 75 章鎳及其製品 1227 Ch. 75 Nickel and articles thereof 第 76 章鋁及其製品 1233 Ch. 76 Aluminium and articles thereof 第 78 章鉛及其製品 1243 Ch. 78 Lead and articles thereof 第 79 章鋅及其製品 1247 Ch. 79 Zinc and articles thereof 第 80 章錫及其製品 1251 Ch. 80 Tin and articles thereof 第 81 章其他卑金屬；瓷金；及其製

品

1254 Ch. 81 Other base metals; cermets; articles thereof

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第 82 章卑金屬製工具、器具、利器、匙、叉及其零件

1262 Ch. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

第 83 章雜項卑金屬製品 1274 Ch. 83 Miscellaneous articles of base metal

第

16 類

機械及機械用具；電機設

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，上述各物之零件及附件

1281 Section XVI MACHINERY AND 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 84 章核子反應器、鍋爐、機器及機械用具；及其零件

1282 Ch. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 第 85 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

1376 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

17 類

車輛、航空器、船舶及有關

運輸設備

1437 Section XVII VEHICLES, AIRCRAFT, VESSELS

AND ASSOCIATED TRANSPORT EQUIPMENT

第 86 章鐵道或電車道機車、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

1438 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 87 章鐵道及電車道車輛以外之車輛及其零件與附件

1443 Ch. 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

第 88 章航空器、太空船及其零件 1470 Ch. 88 Aircraft, spacecraft, and parts thereof 第 89 章船舶及浮動構造體 1474 Ch. 89 Ships, boats and floating structures

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器及器具；鐘錶；樂器；上述物品之零件及附件

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND

WATCHES; MUSICAL

INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

第 90 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

1478 Ch. 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;

parts and accessories thereof

第 91 章鐘、錶及其零件 1512 Ch. 91 Clocks and watches and parts thereof 第 92 章樂器；與其零件及附件 1520 Ch. 92 Musical instruments; parts and

accessories of such articles

第

19 類

武器與彈藥；及其零件與附件 1525 Section XIX ARMS AND AMMUNITION; PARTS

AND ACCESSORIES THEREOF

第 93 章武器與彈藥；及其零件與附件

1525 Ch. 93 Arms and ammunition; parts and accessories thereof

第

20 類

雜項製品 1530 Section XX MISCELLANEOUS

MANUFACTURED ARTICLES

第 94 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

1530 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 95 章玩具、遊戲品與運動用品；

及其零件與附件

1539 Ch. 95 Toys, games and sports requisites; parts and accessories thereof

第 96 章雜項製品 1548 Ch. 96 Miscellaneous manufactured articles 第

21 類

藝術品、珍藏品及古董 1561 Section XXI WORKS OF ART, COLLECTORS'

PIECES AND ANTIQUES

第 97 章藝術品、珍藏品及古董 1561 Ch. 97 Works of art, collectors' pieces and antiques

第 98 章關稅配額之貨品 1564 Ch. 98 Tariff quota goods

附錄

107 至 111 年逐年降稅清表 Annex Tariff Reduction Schedule, 2018 to 2022

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壹、「國定稅率」欄使用說明

Ⅰ . INSTRUCTION OF TARIFF RATE COLUMN

一、適用國定稅率第１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 AF 阿富汗 Afghanistan 2 AL 阿爾巴尼亞 Albania

3 AO 安哥拉 Angola

4 AG 安地卡 Antigua and Barbuda 5 AR 阿根廷 Argentina

6 AM 亞美尼亞 Armenia 7 AU 澳大利亞 Australia 8 AT 奧地利 Austria

9 BH 巴林 Bahrain, Kingdom of 10 BD 孟加拉 Bangladesh

11 BB 巴貝多 Barbados 12 BE 比利時 Belgium 13 BZ 貝里斯 Belize

14 BJ 貝南 Benin

15 BO 玻利維亞 Bolivia, Plurinational State of 16 BW 波札那 Botswana

17 BR 巴西 Brazil

18 BN 汶萊 Brunei Darussalam 19 BG 保加利亞 Bulgaria

20 BF 布吉納法索 Burkina Faso 21 BI 蒲隆地 Burundi 22 CV 維德角 Cabo Verde 23 KH 柬埔寨 Cambodia 24 CM 喀麥隆 Cameroon

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27 TD 查德 Chad

28 CL 智利 Chile

29 CN 中華人民共和國 China 30 CO 哥倫比亞 Colombia

31 CG 剛果 Congo

32 CR 哥斯大黎加 Costa Rica 33 CI 象牙海岸 Cote d’lvoire 34 HR 克羅埃西亞 Croatia

35 CU 古巴 Cuba

36 CY 賽普勒斯 Cyprus

37 CZ 捷克 Czech Republic

38 CD 剛果民主共和國 Democratic Republic of the Congo

39 DK 丹麥 Denmark

40 DJ 吉布地 Djibouti 41 DM 多米尼克 Dominica

42 DO 多明尼加 Dominican Republic 43 EC 厄瓜多 Ecuador

44 EG 埃及 Egypt

45 SV 薩爾瓦多 El Salvador 46 EE 愛沙尼亞 Estonia

47 EU 歐盟 European Union

48 FJ 斐濟 Fiji

49 FI 芬蘭 Finland

50 FR 法國 France

51 GA 加彭 Gabon

52 GM 甘比亞 Gambia 53 GE 喬治亞 Georgia

54 DE 德國 Germany

55 GH 迦納 Ghana

56 GR 希臘 Greece

57 GD 格瑞那達 Grenada 58 GT 瓜地馬拉 Guatemala 59 GN 幾內亞 Guinea

60 GW 幾內亞比索 Guinea-Bissau 61 GY 蓋亞那 Guyana

62 HT 海地 Haiti

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63 HN 宏都拉斯 Honduras

64 HK 香港 Hong Kong, China 65 HU 匈牙利 Hungary

66 IS 冰島 Iceland

67 IN 印度 India

68 ID 印度尼西亞 Indonesia 69 IE 愛爾蘭 Ireland 70 IL 以色列 Israel 71 IT 義大利 Italy 72 JM 牙買加 Jamaica

73 JP 日本 Japan

74 JO 約旦 Jordan

75 KZ 哈薩克 Kazakhstan

76 KE 肯亞 Kenya

77 KR 大韓民國 Korea, Republic of 78 KW 科威特 Kuwait, the State of 79 KG 吉爾吉斯 Kyrgyz Republic

80 LA 寮國 Lao People’s Democratic Republic 81 LV 拉脫維亞 Latvia

82 LS 賴索托 Lesotho 83 LR 賴比瑞亞 Liberia 84 LI 列支敦斯登 Liechtenstein 85 LT 立陶宛 Lithuania 86 LU 盧森堡 Luxembourg 87 MO 澳門 Macau, China 88 MG 馬達加斯加 Madagascar 89 MW 馬拉威 Malawi 90 MY 馬來西亞 Malaysia 91 MV 馬爾地夫 Maldives

92 ML 馬利 Mali

93 MT 馬爾他 Malta

94 MR 茅利塔尼亞 Mauritania 95 MU 模里西斯 Mauritius 96 MX 墨西哥 Mexico

97 MD 摩爾多瓦 Moldova, Republic of 98 MN 蒙古 Mongolia

99 ME 蒙特內哥羅共和國 Montenegro 100 MA 摩洛哥 Morocco

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103 NA 納米比亞 Namibia 104 NP 尼泊爾 Nepal 105 NL 荷蘭 Netherlands 106 NZ 紐西蘭 New Zealand 107 NI 尼加拉瓜 Nicaragua

108 NE 尼日 Niger

109 NG 奈及利亞 Nigeria

110 NO 挪威 Norway

111 OM 阿曼 Oman

112 PK 巴基斯坦 Pakistan 113 PA 巴拿馬 Panama

114 PG 巴布亞紐幾內亞 Papua New Guinea 115 PY 巴拉圭 Paraguay

116 PE 秘魯 Peru

117 PH 菲律賓 Philippines 118 PL 波蘭 Poland 119 PT 葡萄牙 Portugal

120 QA 卡達 Qatar

121 RO 羅馬尼亞 Romania

122 RU 俄羅斯 Russia Federation 123 RW 盧安達 Rwanda

124 KN 聖克里斯多福 Saint Kitts and Nevis 125 LC 聖露西亞 Saint Lucia

126 VC 聖文森 Saint Vincent and the Grenadines 127 WS 薩摩亞 Samoa

128 SA 沙烏地阿拉伯 Saudi Arabia, Kingdom of 129 SN 塞內加爾 Senegal

130 SC 塞席爾 Seychelles 131 SL 獅子山 Sierra Leone 132 SG 新加坡 Singapore 133 SK 斯洛伐克 Slovak Republic 134 SI 斯洛維尼亞 Slovenia

135 SB 索羅門群島 Solomon Islands 136 ZA 南非 South Africa 137 ES 西班牙 Spain 138 LK 斯里蘭卡 Sri Lanka

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139 SR 蘇利南 Suriname 140 SZ 史瓦濟蘭 Swaziland

141 SE 瑞典 Sweden

142 CH 瑞士 Switzerland 143 TJ 塔吉克 Tajikistan 144 TZ 坦尚尼亞 Tanzania 145 TH 泰國 Thailand

146 MK 馬其頓 The former Yugoslav Republic of Macedonia

147 TG 多哥 Togo

148 TO 東加 Tonga

149 TT 千里達 Trinidad and Tobago 150 TN 突尼西亞 Tunisia

151 TR 土耳其 Turkey 152 UG 烏干達 Uganda 153 UA 烏克蘭 Ukraine

154 AE 阿拉伯聯合大公國 United Arab Emirates 155 GB 英國 United Kingdom

156 US 美國 United States of America 157 UY 烏拉圭 Uruguay

158 VU 萬那杜 Vanuatu

159 VE 委內瑞拉 Venezuela, Bolivarian Republic of 160 VN 越南 Viet Nam

161 YE 葉門 Yemen

162 ZM 尚比亞 Zambia 163 ZW 辛巴威 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

5 ET 衣索比亞 Ethiopia

6 VA 教廷 Holy See

7 IR 伊朗 Iran

8 IQ 伊拉克 Iraq

9 LB 黎巴嫩 Lebanon

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12 MC 摩納哥 Monaco 13 MS 蒙瑟拉特 Montserrat

14 NR 諾魯 Nauru

15 NC 新克里多尼亞 New Caledonia 16 PR 波多黎哥 Puerto Rica 17 SO 索馬利亞 Somalia 18 ER 厄利垂亞 Eritrea

19 SD 蘇丹 Sudan

20 SY 敘利亞 Syrian Arab Republic 21 XC* 大溪地 Tahiti

22 GQ 赤道幾內亞 Equatorial Guinea 23 KI 吉里巴斯 Kiribati

24 PW 帛琉 Palau

25 ST 聖多美普林西比 Sao Tome and Principe 26 TV 吐瓦魯 Tuvalu

27 KM 葛摩 Comoros

28 DZ

阿爾及利亞 Algeria

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二、適用國定稅率第２欄稅率之國家或地區名單及應檢附之文件 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 （93 年 1 月 1 日生效）

2、GT 瓜地馬拉共和國 Guatemala （95 年 7 月 1 日生效）

3、NI 尼加拉瓜共和國 Nicaragua （97 年 1 月 1 日生效）

4、SV 薩爾瓦多共和國 El Salvador （97 年 3 月 1 日生效）

5、HN 宏都拉斯共和國 Honduras （97 年 7 月 15 日生效）

6、CN 中華人民共和國 China （100 年 1 月 1 日生效，僅適用 ECFA 早收清單之貨品)

7、NZ 紐西蘭 New Zealand （102 年 12 月 1 日生效）

8、SG 新加坡 Singapore (103 年 4 月 19 日生效)

9、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）

註：第2 欄之稅率適用於低度開發國家或地區之特定進口貨物，以及與我簽署自由貿易協定或經濟合作協議之國家或地區之特定進口貨物。

低度開發國家認定準則

1.低所得標準：以平均每人國民總所得（GNI per capita）之 3 年平均值衡量，每人每年低於美金1,035 元（含）者即符合標準，高於 1,242 元者，即達畢業標準。

2.人力資產衡量標準：包括 a.營養（以營養不良人口比率衡量）；b.健康（以 5 歲或以下孩童死亡率衡量）；c.教育（以中等學校入學率衡量）；d.成人識字率。

3.經濟脆弱度衡量標準：包括 a.人口規模；b.偏遠程度；c.貨品出口集中度；d.初級產業占國內生產毛額比；e.居住在低海拔人口比；f.貿易及服務出口之不穩定度；g.

天然災害之受害者；h.農業生產之不穩定度。

同時符合上述3 個條件且人口不超過 7 千 5 百萬人的國家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 3 年將對清單所列之國家進行檢視，若1 個國家連續 2 次經 CDP 檢視未符合上述 3 個條件中之 2 項條件，則將自低度開發國家清單中予以除名。但如果一國之平均每人國民總所得增加至少2 倍於畢業門檻的水準，則該國即被認為有資格畢業，不論其他 2 項條件之表現。

註：摘錄自聯合國 2016 年最新網頁所公告之認定準則。

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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

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 ML 馬利 Mali

28 MR 茅利塔尼亞伊斯蘭共和國 Mauritania

29 MZ 莫三比克 Mozambique

30 MM 緬甸 Myanmar

31 NP 尼泊爾 Nepal

32 NE 尼日 Niger

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33 RW 盧安達 Rwanda

34 ST 聖多美普林西比 Sao Tome and Principe

35 SN 塞內加爾 Senegal

36 SL 獅子山 Sierra Leone

37 SB 索羅門群島 Solomon Islands

38 SO 索馬利亞 Somalia

39 SS 南蘇丹 South Sudan

40 SD 蘇丹 Sudan

41 TL 東帝汶 Timor-Leste

42 TG 多哥 Togo

43 TV 吐瓦魯 Tuvalu

44 UG 烏干達 Uganda

45 TZ 坦尚尼亞 Tanzania

46 VU 萬那杜 Vanuatu

47 YE 葉門 Yemen

48 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會銜訂定發布之「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.

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Ⅱ.

INSTRUCTION OF UNIT COLUMN

代代

碼

CodeCode

計計量量

單

位

Units of MeasureUnits of Measurementment

KGM 公斤 Kilogram

TNE 公噸 Metric Ton

TND 乾公噸 Dry Metric Ton

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 Pair

KSK 仟支（紙菸及雪茄菸之單

位） One Thousand Sticks

KVA 仟伏安 Kilovolt Ampere

DOS 劑 Dose

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叁、「稽徵特別規定」欄使用說明

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

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（九） T　進口應課徵貨物稅

Subject to commodity tax （十） T* 部分進口應課徵貨物稅

Subject to commodity tax, partially

（十一）Z 進口貨物統計數量(統計用)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，該數量應填列「0」，並按整套機器或組合物品應歸列之稅則號別申報。) The Tariff Heading in which the quantity 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 be 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 quantity for the rest of the batches to be imported subsequently as "0". In these cases import declaration shall be made according to the tariff heading applicable to the complete set of machinery or the commodity as one single unit.)

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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：有一定之核准條件，進口人應依表內所載輸入規

(2) Commodities can only be imported subject to certain conditions:

Importers of these commodities shall comply

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許可證後，始得輸入。 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 37 至 42 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 37 to 42.

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，

7. The registered exporting/importing firms importing the commodities in the "List of Commodities Subject to Import Restriction" shall

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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) 輸入人道救援物資

(7) 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。

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) Articles for humanitarian relief.

(7)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 8. When an importer imports a commodity in the

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有其他特別規定者，應從其規定。 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

有特別規定者外，不需檢附賣方報價單）。

(2) Other documents that are required to be submitted by other relevant regulations (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、F、H 或 W 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：

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, F, H or W, 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

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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「食品及相關產品輸入查驗辦法」或「輸入藥物邊境抽查檢驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。

(5)H 字頭代號：

輸入衛生福利部應施輸入查驗中藥材，應憑衛生福利部食品藥物管

理署核發之輸入許可證通知進口。

(6) W 字頭代號：

輸入酒品應依照財政部及衛生福利部會銜發布「進口酒類查驗辦法」

規定，向財政部申請辦理輸入查驗

。

the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs, as well as the relevant regulations.

(4) Heading F:

Importation of commodities shall follow the "

Regulations of Inspection of Imported Foods and Related Products " or " Regulations governing the border inspection of imported Pharmaceuticals ". The importer shall apply for inspection to the Food and Drug Administration, Ministry of Health and Welfare (FDA)

(5) Heading H:

Importation of items subject to legal inspection of imported Chinese herbs announced by the Ministry of Health and Welfare. The importer shsll apply for inspection to the Food and Drug Administration, Ministry of Health and Welfare.

(6) Heading W:

Importation of alcohol shall be made in accordance with “Regulations Governing the Inpection of Impopted Alcohol” jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer ahall apply for inspection to the Ministry of Finance.

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( 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 自美國或加拿大進口時，應向經濟部國際貿易局申請輸入許可證。進口報驗時，應檢附出口國（地區）政府簽發之檢疫證明書及衛生證明書，

自美國進口時，應另檢附輸臺證明書。

Importation from the United States or Canada shall apply for import license from the Bureau of Foreign Trade. When applying for inspection, applicants for products from the U.S. shall submit FSIS Form 9060-5 (Application for Export Certificate), FSIS Form 2630-9 (Veterinary Certificate for Meat Products), and FSIS Form 9285-1 (Certificate for Export to Taiwan), each issued by the USDA;

applicants for products from Canada shall submit a veterinary certificate and a certificate of inspection covering meat products, issued by Canadian Food Inspection Agency, Health Canada.

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.

256 輸入 25 瓦特以上（含）之白熾燈泡，應檢附經濟部能源局同意文件。

301 應檢附經濟部同意文件。

Importing incandescent lamps with an input power exceeding or equal to 25W should provide an approval document issued by the Bureau of Energy, Ministry of Economic Affairs.

Approval from the Ministry of Economic Affairs is required.

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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.

375 一、進口經勞動部指定或公告指定之機械、設備或器具（以下簡稱受指定產品），應取得勞動部核發之登錄完成通知書，或勞動部認可之型式驗證機構核發之型式驗證合格證書，並應申報填列登錄完成通知書號碼（十四碼）或型式驗證合格證明書號碼（十四碼）。二、進口符合下列之受指定產品，於取得勞動部核發同意免申報登錄或免驗證文件，及於進口報單填列指定專用代碼者，免依第一項規定辦理：

（一）進口非屬勞動部指定之機械、設備或器具。（二）屬專供國防軍事、科技研究、實驗、展覽或測試用途者，已取得目的事業主管機關核發之確認文件。（三）進口機械、

設備或器具，於國內組裝、加工後，將復運出口。

1. Importation of the required or regulated

machinery, equipment and tools by the Ministry

of Labor (MOL) (hereinafter referred to as "the

regulated Goods") must be handled according to

the following regulations: (1) A copy of the

registration document for the required Goods

issued by the MOL or the Conformity Certificate

(COC) of Type-Certification issued by the

designated Type-Certification Bodies (TCBs)

should be obtained, and; (2) the number of the

registration document or the COC (all consisting

of 14 letters and digits) must be declared and

listed in the import declaration.2. For the

importation of the regulated Goods which meet

any one of following conditions, these have been

granted the Approval document by the MOL and

the specialized code should be listed on the

import application are exempted from the above

regulations of item 1 :(1) Importing Goods are

exemption from the regulated scope, (2)

Importation of Goods for military or national

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defense use, sole purpose of technological research and development, experimental study, exhibition or testing use, an approval issued by the Authority. (3) Certain Goods to be imported will be exported after further processing or assembling.

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。

(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 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

For importation of pesticides: (1) A photocopy of pesticide (import) license and a license for dealing in pesticides issued by the Council of Agriculture,

26

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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。

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 Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan is required.

442 應檢附行政院農業委員會漁業署同意文件。

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

451 應檢附行政院農業委員會核發之同意文件或完成糧商登記（業務種類含輸入）之證明文件；惟稻穀及糙米應檢附行政院農業委員會核發之同意文件。

Importers are required to attach a photocopy of an approval permit or a registered food dealer's identification document(regisitered item should involve food importation)issued by the Council of Agriculture, but imported rough rice and brown rice

另增訂第 98 章「關稅配額之貨品」，該章分為 32 款（8 位碼）及 93 項（10 位碼）。

總 說 明

另增訂第 98 章「關稅配額之貨品」，該章分為 32 款（8 位碼）及 93 項（10 位碼）。

「單位」欄代碼為「TNE/TNE」 、 「NIU/TNE」 、 「TND/TNE」 、 「LTR/TNE」 、 「MTQ/TNE」時，

進出口報單「淨重(公斤)」欄仍應填報淨重數，另於「數量(統計用)」欄填報

「TNE」 、 「NIU」 、 「TND」 、 「LTR」 、 「MTQ」數量。詳細代碼請查閱「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 11 種代碼，詳細代碼說明請參閱「叁

『稽徵特別規定』欄使用說明」。

三、凡稅則號別逐年調降稅率者，參閱附錄。

四、本書所採用之資料，係截至 106 年 5 月 15 日以前公告者，資料如有誤植、漏列或嗣

後如有變更，應依主管機關公告者為準。

目 錄

頁 次

總說明

壹、「國定稅率」欄使用說明 9

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

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

三、貨品國別之認定標準 17 3. Criteria of Ascertainment of Country of Origin 貳、「單位」欄使用代碼說明 18 Ⅱ. Instruction of Unit Column

叁、「稽徵特別規定」欄使用說明 19 Ⅲ. Instruction of Customs Requirements Column 肆、「輸出入規定」欄使用說明 21

一、輸入規定 21 A. Import Regulations

二、輸出規定 55 B. Export Regulations

伍、海關進口稅則總則 67

陸、海關進口稅則解釋準則 70

柒、各類章內容 73

第

73

第 1 章 活動物 73 Ch. 1 Live animals

第 2 章 肉及食用雜碎 81 Ch. 2 Meat and edible meat offal 第 3 章 魚類、甲殼類、軟體類及其

他水產無脊椎動物

105 Ch. 3 Fish and crustaceans, molluscs and other aquatic invertebrates

第 4 章 乳製品；禽蛋；天然蜜；未 列名食用動物產品

164 Ch. 4 Dairy produce; birds' eggs; natural honey;

edible products of animal origin, not elsewhere specified or included

第 5 章 未列名動物產品 175 Ch. 5 Products of animal origin, not elsewhere specified or included

第

植物產品 185 Section II VEGETABLE PRODUCTS 第 6 章 活樹及其他植物；球莖、根

及類似品；切花及裝飾用葉

185 Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

第 7 章 食用蔬菜及部分根菜與塊莖 菜類

194 Ch. 7 Edible vegetables and certain roots and tubers

第 8 章 食用果實及堅果；柑橘屬果 實或甜瓜之外皮

208 Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons

第 11 章 製粉工業產品；麥芽；澱 粉；菊糖；麵筋

235 Ch. 11 Products of the milling industry; malt;

starches; inulin; wheat gluten 第 12 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

243 Ch. 12 Oil seeds and oleaginous fruit;

miscellaneous grains, seeds and fruit;

industrial or medicinal plants; straw and fodder

第 13 章 蟲漆；植物膠、樹脂、其他 植物汁液及萃取物

260 Ch. 13 Lac; gums, resins and other vegetable saps and extracts

第 14 章 編結用植物性材料；未列名 植物產品

263 Ch. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

第

動植物油脂及其分解物；調

製食用油脂；動植物蠟

266 Section III ANIMAL OR VEGETABLE FATS

第 15 章 動植物油脂及其分解物；調 製食用油脂；動植物蠟

266 Ch. 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats;

animal or vegetable waxes

第

調製食品；飲料；酒類及

醋；菸類及已製菸類代用品

276 Section IV PREPARED FOODSTUFFS;

第 16 章 肉、魚或甲殼、軟體或其他 水產無脊椎動物等之調製品

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

第 17 章 糖及糖果 300 Ch. 17 Sugars and sugar confectionery 第 18 章 可可及可可製品 306 Ch. 18 Cocoa and cocoa preparations 第 19 章 穀類、粉、澱粉或奶之調製

食品；糕餅類食品

311 Ch. 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products

第 20 章 蔬菜、果實、堅果或植物其 他部份之調製品

320 Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants

第 21 章 雜項調製食品 344 Ch. 21 Miscellaneous edible preparations 第 22 章 飲料、酒類及醋 351 Ch. 22 Beverages, spirits and vinegar 第 23 章 食品工業產製過程之殘渣及

廢品；調製動物飼料

360 Ch. 23 Residues and waste from the food industries; prepared animal fodder 第 24 章 菸（包括菸葉及菸類）及菸

葉代用品

367 Ch. 24 Tobacco and manufactured tobacco substitutes

第

總說明

「單位」欄代碼為「TNE/TNE」、「NIU/TNE」、「TND/TNE」、「LTR/TNE」、「MTQ/TNE」時，

「TNE」、「NIU」、「TND」、「LTR」、「MTQ」數量。詳細代碼請查閱「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 11 種代碼，詳細代碼說明請參閱「叁

目錄

頁次

二、適用國定稅率第二欄稅率之國家或地區名單

第 1 章活動物 73 Ch. 1 Live animals

第 2 章肉及食用雜碎 81 Ch. 2 Meat and edible meat offal 第 3 章魚類、甲殼類、軟體類及其

第 4 章乳製品；禽蛋；天然蜜；未列名食用動物產品

第 5 章未列名動物產品 175 Ch. 5 Products of animal origin, not elsewhere specified or included

植物產品 185 Section II VEGETABLE PRODUCTS 第 6 章活樹及其他植物；球莖、根

第 7 章食用蔬菜及部分根菜與塊莖菜類

第 8 章食用果實及堅果；柑橘屬果實或甜瓜之外皮

第 11 章製粉工業產品；麥芽；澱粉；菊糖；麵筋

starches; inulin; wheat gluten 第 12 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

第 13 章蟲漆；植物膠、樹脂、其他植物汁液及萃取物

第 14 章編結用植物性材料；未列名植物產品

第 15 章動植物油脂及其分解物；調製食用油脂；動植物蠟

第 16 章肉、魚或甲殼、軟體或其他水產無脊椎動物等之調製品

第 17 章糖及糖果 300 Ch. 17 Sugars and sugar confectionery 第 18 章可可及可可製品 306 Ch. 18 Cocoa and cocoa preparations 第 19 章穀類、粉、澱粉或奶之調製

第 20 章蔬菜、果實、堅果或植物其他部份之調製品

第 21 章雜項調製食品 344 Ch. 21 Miscellaneous edible preparations 第 22 章飲料、酒類及醋 351 Ch. 22 Beverages, spirits and vinegar 第 23 章食品工業產製過程之殘渣及

360 Ch. 23 Residues and waste from the food industries; prepared animal fodder 第 24 章菸（包括菸葉及菸類）及菸

礦產品 370 Section V MINERAL PRODUCTS 第 25 章鹽；硫磺；泥土及石料；石

第 26 章礦石、熔渣及礦灰 385 Ch. 26 Ores, slag and ash 第 27 章礦物燃料、礦油及其蒸餾產

第 28 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

第 29 章有機化學產品 434 Ch. 29 Organic chemicals 第 30 章醫藥品 529 Ch. 30 Pharmaceutical products

第 31 章肥料 551 Ch. 31 Fertilisers

第 32 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

putty and other mastics; inks 第 33 章精油及樹脂狀物質；香水、

第 34 章肥皂，有機界面活性劑，洗滌劑，潤滑劑，人造蠟，配製蠟，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

第 36 章炸藥；煙火品；火柴；引火合金；可燃製品

第 37 章感光或電影用品 595 Ch. 37 Photographic or cinematographic goods 第 38 章雜項化學產品 605 Ch. 38 Miscellaneous chemical products

第 39 章塑膠及其製品 632 Ch. 39 Plastics and articles thereof 第 40 章橡膠及其製品 664 Ch. 40 Rubber and articles thereof

品、手袋及其類似容器；動物腸線製品（蠶腸線除外）

第 41 章生皮（毛皮除外）及皮革 680 Ch. 41 Raw hides and skins (other than furskins) and leather

第 42 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

第 43 章毛皮與人造毛皮及其製品 698 Ch. 43 Furskins and artificial fur; manufactures thereof

軟木製品；草及其他編結材料之編結品；編籃及柳條編結品

第 44 章木及木製品；木炭 702 Ch. 44 Wood and articles of wood; wood charcoal 第 45 章軟木及軟木製品 731 Ch. 45 Cork and articles of cork

第 46 章草及其他編結材料之編結品；編籃及柳條編結品

漿；回收（廢料及碎屑）紙或紙板；紙及紙板及其製品

第 47 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

第 48 章紙及紙板；紙漿、紙或紙板之製品

第 49 章書籍，新聞報紙，圖書及其他印刷工業產品；手寫稿、

第 50 章絲 803 Ch. 50 Silk

第 51 章羊毛，動物粗細毛；馬毛紗

第 52 章棉花 812 Ch. 52 Cotton

第 53 章其他植物紡織纖維；紙紗及

第 54 章人造纖維絲；人造紡織材料