刪除 2103.90.90.00-4 其他第２１０３節所屬之貨品 Other articles of heading No. 2103
C01 MP1
增列 2103.90.90.11-1 料理酒，以基酒加入０‧５％以上之鹽，添加或
不添加其他調味料，調製而成供烹調用，裝在 ５公升或以下之容器內且非供分裝用者
Cooking wine, a base liquor which has at least 0.5% salt or other seasonings blended into its contents and end-product is used for cooking purposes, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2103.90.90.12-0 料理酒，以基酒加入０‧５％以上之鹽，添加或
不添加其他調味料，調製而成供烹調用，裝在 超過５公升之容器內或供分裝用（不論容器容 量是否超過５公升）者
Cooking wine, a base liquor which has at least 0.5% salt or other seasonings blended into its contents and end-product is used for cooking purposes, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2103.90.90.90-5 其他第２１０３節所屬之貨品
Other articles of heading No. 2103
C01 MP1
刪除 2203.00.00.00-1 啤酒，麥芽釀造
Beer made from malt
461 MW0 475
增列 2203.00.00.11-8 啤酒，麥芽釀造，非供分裝用者
Beer made from malt, not for repackage
463 MW0
增列 2203.00.00.12-7 啤酒，麥芽釀造，供分裝用者
Beer made from malt, for repackage
464 MW0
刪除 2204.10.10.00-6 香檳 Champagne
461 MW0 475
增列 2204.10.10.11-3 香檳，裝在５公升或以下之容器內且非供分裝 用者
Champagne, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2204.10.10.12-2 香檳，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者
Champagne, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2204.10.90.00-9 其他汽泡酒
Other sparkling wine
461 MW0 475
增列 2204.10.90.11-6 其他汽泡酒，裝在５公升或以下之容器內且非
供分裝用者
Other sparkling wine, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2204.10.90.12-5 其他汽泡酒，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Other sparkling wine, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2204.29.00.00-7 其他鮮葡萄酒，裝在超過２公升之容器內者
Other wine of fresh grapes, in containers over 2 liter
461 MW0 475
增列 2204.29.00.11-4 其他鮮葡萄酒，裝在超過２公升，但在５公升
或以下之容器內且非供分裝用者
Other wine of fresh grapes, in containers holding over 2 liter but 5 liter or less, and not for
repackage
463 MW0
增列 2204.29.00.12-3 其他鮮葡萄酒，裝在超過５公升之容器內或供
分裝用（不論容器容量是否超過５公升）者 Other wine of fresh grapes, in containers holding over 5 liter, or for repackage (no matter the
464 MW0
刪除 2204.30.00.00-4 其他葡萄醪 Other grape must 461 MW0 475
增列 2204.30.00.11-1 其他葡萄醪，裝在５公升或以下之容器內且非
供分裝用者
Other grape must, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2204.30.00.12-0 其他葡萄醪，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Other grape must, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2205.10.00.00-7 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
裝在２公升或以下之容器內者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, in containers holding 2 liter or less
461 MW0 475
增列 2205.10.00.10-5 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）在２０％及以下，裝在 ２公升或以下之容器內
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of 20% vol or less, in containers holding 2 liter or less
463 MW0
增列 2205.10.00.20-3 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）超過２０％，裝在２公 升或以下之容器內
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of exceeding 20% vol, in containers holding 2 liter or less
463 MW0
刪除 2205.90.00.00-0 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
裝在超過２公升之容器內者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, in
461 MW0 475
增列 2205.90.00.11-7 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）在２０％及以下，裝在 超過２公升，但在５公升或以下之容器內且非 供分裝用者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of 20% vol or less, in containers holding over 2 liter but 5 liter or less, and not for repackage
463 MW0
增列 2205.90.00.12-6 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）在２０％及以下，裝在 超過５公升之容器內或供分裝用（不論容器容 量是否超過５公升）者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of 20% vol or less, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2205.90.00.21-5 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）超過２０％，裝在超過 ２公升，但在５公升或以下之容器內且非供分 裝用者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of exceeding 20% vol, in containers holding over 2 liter but 5 liter or less, and not for repackage
463 MW0
增列 2205.90.00.22-4 威米酒（苦艾酒）及加香料之其他鮮葡萄酒，
酒精強度（以容積計）超過２０％，裝在超過 ５公升之容器內或供分裝用（不論容器容量是 否超過５公升）者
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances, of an alcoholic strength by volume of exceeding 20% vol, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2206.00.10.00-6 穀類酒 Fermented cereal beverages 461 MW0 475
增列 2206.00.10.11-3 穀類酒，裝在５公升或以下之容器內且非供分
裝用者
Fermented cereal beverages, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2206.00.10.12-2 穀類酒，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者
Fermented cereal beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2206.00.20.00-4 果類酒 Fermented fruit beverages 461 MW0 475
增列 2206.00.20.11-1 果類酒，裝在５公升或以下之容器內且非供分
裝用者
Fermented fruit beverages, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2206.00.20.12-0 果類酒，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者
Fermented fruit beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 litter or not)
464 MW0
刪除 2206.00.30.00-2 蜂蜜酒 Mead 461 MW0 475
增列 2206.00.30.11-9 蜂蜜酒，裝在５公升或以下之容器內且非供分 裝用者
Mead in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2206.00.30.12-8 蜂蜜酒，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者 Mead in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2206.00.90.00-9 其他釀造飲料；未列名釀造飲料混合品或釀造
飲料與未含酒精成分之飲料混合品
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
461 MW0 475
增列 2206.00.90.11-6 其他釀造飲料；未列名釀造飲料混合品或釀造
飲料與未含酒精成分之飲料混合品，裝在５公 升或以下之容器內且非供分裝用者
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2206.00.90.12-5 其他釀造飲料；未列名釀造飲料混合品或釀造
飲料與未含酒精成分之飲料混合品，裝在超過 ５公升之容器內或供分裝用（不論容器容量是 否超過５公升）者
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2207.10.00.00-5 未變性之乙醇（酒精），酒精強度（以容積 計）在８０％或以上者
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
461
增列 2207.10.10.10-1 供化學反應合成製造化學產品之工業用未變性
之乙醇（酒精），酒精強度（以容積計）為８ ０％
Industrial ethyl alcohol, undenatured, of an alcoholic strength by volume of 80% vol, used for manufacture of chemical products through
chemical synthetic reaction
251
增列 2207.10.10.20-9 供化學反應合成製造化學產品之工業用未變性
之乙醇（酒精），酒精強度（以容積計）超過 ８０％
Industrial ethyl alcohol, undenatured, of an alcoholic strength by volume of exceeding 80%
vol, used for manufacture of chemical products through chemical synthetic reaction
251
增列 2207.10.90.11-3 其他未變性之乙醇（酒精），酒精強度（以容
積計）為８０％，裝在５公升或以下之容器內 且非供分裝用者
Other undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol, in containers holding 5 liter or less, and not for repackage
463
增列 2207.10.90.12-2 其他未變性之乙醇（酒精），酒精強度（以容
積計）為８０％，裝在超過５公升之容器內或 供分裝用（不論容器容量是否超過５公升）者 Other undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464
增列 2207.10.90.21-1 其他未變性之乙醇（酒精），酒精強度（以容 積計）超過８０％，供製酒以外之工業使用或 軍事機關、軍事學校及軍醫院使用者
Other undenatured ethyl alcohol of an alcoholic strength by volume exceeding 80% vol, used by industry except alcoholic beverage manufactory, or used by military authority, military school and military hospital
467
增列 2207.10.90.25-7 其他未變性之乙醇（酒精），酒精強度（以容
積計）超過８０％，裝在５公升或以下之容器 內且非供分裝用者
Other undenatured ethyl alcohol of an alcoholic strength by volume exceeding 80% vol, in containers holding 5 liter or less, and not for repackage
463
增列 2207.10.90.26-6 其他未變性之乙醇（酒精），酒精強度（以容
積計）超過８０％，裝在超過５公升之容器內 或供分裝用（不論容器容量是否超過５公升）
者
Other undenatured ethyl alcohol of an alcoholic strength by volume exceeding 80% vol, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464
刪除 2207.20.00.00-3 已變性之乙醇（酒精）及其他酒精，任何酒精
強度者
Ethyl alcohol and other spirits, denatured, of any strength
461
增列 2207.20.10.00-1 供化學反應合成製造化學產品之工業用已變性
之乙醇（酒精），任何酒精強度者 Industrial ethyl alcohol, denatured, of any strength, used for manufacture of chemical products through chemical synthetic reaction
增列 2207.20.90.00-4 其他已變性之乙醇（酒精）及酒精，任何酒精 強度者
Other ethyl alcohol and spirits, denatured, of any strength
刪除 2208.20.10.00-0 葡萄白蘭地 Grape brandy
461 MW0 475
增列 2208.20.10.11-7 葡萄白蘭地，裝在５公升或以下之容器內且非
供分裝用者
Grape brandy, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.20.10.12-6 葡萄白蘭地，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Grape brandy, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.20.90.00-3 蒸餾葡萄酒或葡萄渣而得之其他酒
Other spirits obtained by distilling grape wine or grape marc
461 MW0 475
增列 2208.20.90.11-0 蒸餾葡萄酒或葡萄渣而得之其他酒，裝在５公
升或以下之容器內且非供分裝用者
Other spirits obtained by distilling grape wine or grape marc, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.20.90.12-9 蒸餾葡萄酒或葡萄渣而得之其他酒，裝在超過
５公升之容器內或供分裝用（不論容器容量是 否超過５公升）者
Other spirits obtained by distilling grape wine or grape marc, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.30.00.00-0 威士忌酒 Whiskies
461 462 MW0
475
增列 2208.30.00.11-7 威士忌酒，裝在５公升或以下之容器內且非供 分裝用者
Whiskies, in containers holding 5 liter or less, and not for repackage
462 463 MW0
增列 2208.30.00.12-6 威士忌酒，裝在超過５公升之容器內或供分裝
用（不論容器容量是否超過５公升）者
Whiskies, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
462 464 MW0
刪除 2208.40.00.00-8 蘭姆酒及塔非亞酒
Rum and tafia
461 MW0
增列 2208.40.00.11-5 蘭姆酒及塔非亞酒，裝在５公升或以下之容器
內且非供分裝用者
Rum and tafia, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.40.00.12-4 蘭姆酒及塔非亞酒，裝在超過５公升之容器內
或供分裝用（不論容器容量是否超過５公升）
者
Rum and tafia, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.50.00.00-5 琴酒及荷蘭杜松子酒
Gin and Geneva
461 MW0 475
增列 2208.50.00.11-2 琴酒及荷蘭杜松子酒，裝在５公升或以下之容
器內且非供分裝用者
Gin and Geneva, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.50.00.12-1 琴酒及荷蘭杜松子酒，裝在超過５公升之容器
內或供分裝用（不論容器容量是否超過５公 升）者
Gin and Geneva, in containers holding over 5 liter, or for repackage (no matter the container is over 5
464 MW0
刪除 2208.60.00.00-3 伏特加酒 Vodka
461 MW0 475
增列 2208.60.00.11-0 伏特加酒，裝在５公升或以下之容器內且非供
分裝用者
Vodka, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.60.00.12-9 伏特加酒，裝在超過５公升之容器內或供分裝
用（不論容器容量是否超過５公升）者 Vodka, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.70.00.00-1 再製酒（利口酒）及甘露酒
Liqueurs and cordials
461 MW0 475
增列 2208.70.00.11-8 利口酒及甘露酒，裝在５公升或以下之容器內
且非供分裝用者
Liqueurs and cordials, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.70.00.12-7 利口酒及甘露酒，裝在超過５公升之容器內或
供分裝用（不論容器容量是否超過５公升）者 Liqueurs and cordials, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.90.10.00-5 未變性之乙醇，其酒精強度以容積計低於８０
％者
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol
461
增列 2208.90.10.11-2 未變性之乙醇，其酒精強度以容積計低於８０
％，裝在５公升或以下之容器內且非供分裝用 者
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, in containers holding 5 liter or less, and not for repackage
463
增列 2208.90.10.12-1 未變性之乙醇，其酒精強度以容積計低於８０
％者，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464
增列 2208.90.20.11-0 水果白蘭地，裝在５公升或以下之容器內且非
供分裝用者
Fruit brandy, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.20.12-9 水果白蘭地，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Fruit brandy, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2208.90.30.11-8 米酒（以米類為原料，採用阿米諾法製造，經
蒸煮、糖化、發酵、蒸餾、調合酒精而製得之 酒，其成品酒之酒精成分以容量計算不超過２ ０％，在包裝上標示專供烹調用酒字樣者），
裝在５公升或以下之容器內且非供分裝用者 Mijui (an alcoholic substance made with rice as ingredient utilizing the Amylo Process, by cooking, saccharification, fermentation, and distillation, blended with ethyl alcohol, of an alcoholic strength by volume of 20% vol or less), in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.30.12-7 米酒（以米類為原料，採用阿米諾法製造，經 蒸煮、糖化、發酵、蒸餾、調合酒精而製得之 酒，其成品酒之酒精成分以容量計算不超過２ ０％，在包裝上標示專供烹調用酒字樣者），
裝在超過５公升之容器內或供分裝用（不論容 器容量是否超過５公升）者
Mijui (an alcoholic substance made with rice as ingredient utilizing the Amylo Process, by cooking, saccharification, fermentation, and distillation, blended with ethyl alcohol, of an alcoholic strength by volume of 20% vol or less), in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2208.90.40.11-6 龍舌蘭酒（Ｔｅｑｕｉｌａ，Ｍｅｚｃａ
ｌ），裝在５公升或以下之容器內且非供分裝 用者
Tequila, Mezcal, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.40.12-5 龍舌蘭酒（Ｔｅｑｕｉｌａ，Ｍｅｚｃａ
ｌ），裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者
Tequila, Mezcal, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2208.90.50.11-3 茴香烈酒（Ｏｕｚｏ），裝在５公升或以下之
容器內且非供分裝用者
Ouzo, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.50.12-2 茴香烈酒（Ｏｕｚｏ），裝在超過５公升之容
器內或供分裝用（不論容器容量是否超過５公 升）者
Ouzo, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter
464 MW0
增列 2208.90.60.11-1 穀類蒸餾酒（Ｋｏｒｎ），裝在５公升或以下 之容器內且非供分裝用者
Korn, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.60.12-0 穀類蒸餾酒（Ｋｏｒｎ），裝在超過５公升之
容器內或供分裝用（不論容器容量是否超過５ 公升）者
Korn, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.90.90.10-6 其他穀類酒
Other distilled cereal beverages
461 MP1 475
增列 2208.90.90.11-5 其他穀類酒，裝在５公升或以下之容器內且非
供分裝用者
Other distilled cereal beverages, in containers holding 5 liter or less, and not for repackage
463 MP1
增列 2208.90.90.12-4 其他穀類酒，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Other distilled cereal beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MP1
刪除 2208.90.90.20-4 其他果類酒
Other distilled fruit beverages
461 MW0 475
增列 2208.90.90.21-3 其他果類酒，裝在５公升或以下之容器內且非
供分裝用者
Other distilled fruit beverages, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.90.22-2 其他果類酒，裝在超過５公升之容器內或供分
裝用（不論容器容量是否超過５公升）者 Other distilled fruit beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2208.90.90.31-1 其他再製酒，酒精強度（以容積計）在２０％
及以下，裝在５公升或以下之容器內且非供分 裝用者
Other re-processed alcoholic beverages, of an alcoholic strength by volume of 20% vol or less, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.90.32-0 其他再製酒，酒精強度（以容積計）在２０％
及以下，裝在超過５公升之容器內或供分裝用
（不論容器容量是否超過５公升）者 Other re-processed alcoholic beverages, of an alcoholic strength by volume of 20% vol or less, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
增列 2208.90.90.33-9 其他再製酒，酒精強度（以容積計）超過２０
％，裝在５公升或以下之容器內且非供分裝用 者
Other re-processed alcoholic beverages, of an alcoholic strength by volume of exceeding 20%
vol, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.90.34-8 其他再製酒，酒精強度（以容積計）超過２０
％，裝在超過５公升之容器內或供分裝用（不 論容器容量是否超過５公升）者
Other re-processed alcoholic beverages, of an alcoholic strength by volume of exceeding 20%
vol, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2208.90.90.90-9 其他烈酒及其他含有酒精成分之飲料
Other spirits and other spirituous beverages
461 MW0 475
增列 2208.90.90.91-8 其他烈酒及其他含有酒精成分之飲料，裝在５ 公升或以下之容器內且非供分裝用者
Other spirits and other spirituous beverages, in containers holding 5 liter or less, and not for repackage
463 MW0
增列 2208.90.90.92-7 其他烈酒及其他含有酒精成分之飲料，裝在超
過５公升之容器內或供分裝用（不論裝在５公 升以上或以下之容器內）者
Other spirits and other spirituous beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)
464 MW0
刪除 2402.10.00.00-8 含菸葉之雪茄菸、呂宋菸及小雪茄菸
Cigars, cheroots and cigarillos, containing tobacco
461 MW0 475
增列 2402.10.00.11-5 含菸葉之雪茄菸、呂宋菸及小雪茄菸，非供分
裝用者
Cigars, cheroots and cigarillos, containing tobacco, and not for repackage
463 MW0
增列 2402.10.00.12-4 含菸葉之雪茄菸、呂宋菸及小雪茄菸，供分裝
用者
Cigars, cheroots and cigarillos, containing tobacco, and for repackage
464 MW0
刪除 2402.20.00.00-6 含菸葉之紙菸
Cigarettes containing tobacco
461 MW0 475
增列 2402.20.00.11-3 含菸葉之紙菸，非供分裝用者
Cigarettes containing tobacco, and not for repackage
463 MW0
增列 2402.20.00.12-2 含菸葉之紙菸，供分裝用者
Cigarettes containing tobacco, and for repackage
464 MW0
刪除 2402.90.10.00-9 含菸葉代用品之雪茄菸、呂宋菸及小雪茄菸
Cigars cheroots and cigarillos, containing tobacco substitutes
461 MW0 475
增列 2402.90.10.11-6 含菸葉代用品之雪茄菸、呂宋菸及小雪茄菸，
非供分裝用者
Cigars, cheroots and cigarillos, containing tobacco substitutes, and not for repackage
463 MW0
增列 2402.90.10.12-5 含菸葉代用品之雪茄菸、呂宋菸及小雪茄菸，
供分裝用者
Cigars, cheroots and cigarillos, containing tobacco substitutes, and for repackage
464 MW0
刪除 2402.90.20.00-7 含菸葉代用品之紙菸
Cigarettes containing tobacco substitutes
461 MW0 475
增列 2402.90.20.11-4 含菸葉代用品之紙菸，非供分裝用者
Cigarettes containing tobacco substitutes, and not for repackage
463 MW0
增列 2402.90.20.12-3 含菸葉代用品之紙菸，供分裝用者
Cigarettes containing tobacco substitutes, and for repackage
464 MW0
刪除 2403.10.00.00-7 吸煙菸，不論是否含有任何比例之菸葉代用品
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
461 MW0 475
增列 2403.10.00.11-4 吸煙菸，不論是否含有任何比例之菸葉代用
品，非供分裝用者
Smoking tobacco, whether or not containing tobacco substitutes in any proportion, and not for repackage
463 MW0
增列 2403.10.00.12-3 吸煙菸，不論是否含有任何比例之菸葉代用
品，供分裝用者
Smoking tobacco, whether or not containing tobacco substitutes in any proportion, and for repackage
464 MW0
刪除 2403.99.90.00-2 其他加工菸葉及菸葉代用製品
Other manufactured tobacco and manufactured tobacco substitutes
461 MW0
增列 2403.99.90.11-9 其他加工菸葉及菸葉代用製品，非供分裝用者 Other manufactured tobacco and manufactured tobacco substitutes, and not for repackage
463 MW0
增列 2403.99.90.12-8 其他加工菸葉及菸葉代用製品，供分裝用者
Other manufactured tobacco and manufactured tobacco substitutes, and for repackage
464 MW0
輸入規定代號內容：
（空白） 准許（免除簽發許可證）
Permitted （free of licensing）
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.
461 限由菸酒公賣機關申請或應檢附菸酒公賣機關同意文件。
Import application can be made only by the Taiwan Tobacco and Wine Board, or an approval from the said Board is required.
463
（增列）
應檢附財政部核發之菸酒進口業許可執照影本或財政部同意文件。
A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required.
464
（增列）
（一）應檢附財政部核發之菸酒進口業許可執照影本。（二）進口供分裝之酒、未變 性酒精或菸，業者於報關時應報明其用途，並檢附生產國政府或政府授權之商會所 出具之原產地證明；酒或未變性酒精之容器容量超過五公升者，應另檢附財政部核 准文件。
1. A photocopy of the tobacco and/or alcohol importer business license issued by Ministry of Finance is required. 2. For importation of alcohol products, undenatured ethyl alcohol or tobacco products to repackage, the usage should be specified, and the certificate of origin issued by the government or chambers of commerce authorized by the government where the imported products are manufactured is required. If the alcohol products or undenatured ethyl alcohol in containers holding over 5 liter, the approval from Ministry of Finance is required also.
467
（增列）
供製酒及製藥以外工業使用之自用未變性酒精，應檢附經濟部工業局之同意文件；
供製藥使用之自用未變性酒精，應檢附財政部核發之同意文件；供軍事機關、軍事 學校及軍醫院使用之自用未變性酒精，應檢附國防部之同意文件。
undenatured ethyl alcohol used by military authority, military school and military hospital, approval from the Ministry of National Defense is required.
MP1 （一）大陸物品有條件准許間接輸入，應符合「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。（二）「大陸物品有條件准許輸入項目、輸入管理法規彙總 表」內列有特別規定「MXX」代號者，應向國際貿易局辦理輸入許可證；未列有特別 規定「MXX」代號者，依一般簽證規定辦理。
1. Importation of Mainland China products in this category from a third area is conditionally permitted. The importation should conform to the regulations of
"Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities". 2. Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities" with "MXX"
code requires Import Permit issued by the BOFT; Importation of items without "MXX"
code shall be subject to the general code of import permit issuance.
MW0 大陸物品不准輸入。
Importation of Mainland China products is prohibited.
C01 經濟部標準檢驗局公告應施進口檢驗商品。
Items subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs.
輸出規定代號內容：
（空白） 准許（免除簽發許可證）
Permitted （free of licensing）
475 應檢附台灣省菸酒公賣局同意文件
Approval from the Taiwan Tobacco & Wine Monopoly Bureau is required.
