An HS Code has 6 digits and a CCC Code has 11; their first 6 digits are identical. The HS Code is set by the World Customs Organization (WCO), and Taiwan currently uses the HS 2022 edition, with 21 sections, 97 chapters (Chapter 77 is left empty), 1,228 headings (4-digit) and 5,612 subheadings (6-digit). Taiwan then extends it on its own: customs import duty rates are assigned at the 8-digit level, called "tariff numbers", totalling 9,335; trade administration and statistics use 10 digits, totalling 12,619 items; and the 11th digit is a check digit. Businesses must enter the full 11 digits when applying for import/export permits and filing customs declarations. So the 6-digit HS Code from an overseas seller only pins the goods down to the subheading; Taiwanese taxation depends on the first 8 digits.
An HS Code (Harmonized System, established by the World Customs Organization) is a globally standardized 6-digit classification used consistently across all countries. A CCC Code, by contrast, is Taiwan's national tariff number — it extends the HS 6-digit base with 5 additional digits for a total of 11 digits; the first 6 digits of a CCC Code are the HS Code. The first 8 digits of the CCC Code constitute the "customs import tariff number," which is Taiwan's basis for determining the applicable duty rate and import regulations (digits 7–8 are Taiwan's country-specific subheading). Key point: overseas sellers and product packaging typically provide only the 6-digit HS Code, but Taiwan's customs duties are assessed based on the first 8 digits. Within a single 6-digit HS Code, Taiwan may subdivide the classification into subheadings with different duty rates — so an HS Code alone may not accurately correspond to the Taiwan-specific tax rate. Use HowBridge Logistics' database of 12,000+ CCC codes: enter a Chinese product name or the first 6 digits of an HS Code to match the complete 11-digit code and the applicable duty rate.
4 steps to map an HS Code to Taiwan's 11-digit CCC Code
- Check how many digits your code has6 digits = HS subheading, used internationally; 8 digits = Taiwan tariff number, which sets the duty rate; 10 digits = statistical number; 11 digits = the full CCC commodity classification number. Overseas sellers, manufacturers' spec sheets and foreign e-commerce back-ends mostly provide only 6 digits.
- Expand the first 6 HS digits into Taiwan's subheadingsUnder a single 6-digit HS subheading, Taiwan may split out several 8-digit tariff numbers with different duty rates. Compare them one by one against the goods' actual material, composition, use and specifications — do not apply one just because the description looks similar.
- Complete the 10-digit statistical number and the 11th check digitDigits 9–10 are the statistical number used for trade administration and statistics, and the 11th digit is the check digit. When applying for import/export permits and filing declarations, both the application form and the declaration must show the full 11 digits.
- Check the duty rate and the import/export regulations columnUse the 8-digit tariff number to look up the national tariff rate columns (Column 1 / Column 2 / Column 3); then check the codes in that line's "import/export regulations" column to see whether the goods are controlled, conditionally permitted, or subject to inspection or quarantine, so you do not discover a missing permit only when the goods arrive.
Key data quick check
| How many digits is an HS Code | 6 digits, set by the WCO and identical across countries; Taiwan currently uses the HS 2022 edition |
|---|---|
| How many digits is a CCC Code | 11 digits; the first 6 are the HS Code and the last 5 are defined by Taiwan |
| Tariff number (unit of taxation) | The first 8 digits of the CCC; 9,335 under the HS 2022 structure |
| Statistical number | Digits 9–10, used for trade administration and statistics; 12,619 items |
| 11th digit | Check digit; the 11-digit number must be entered both for import/export permit applications and for customs declarations |
| Size of the HS structure | 21 sections, 97 chapters (Chapter 77 empty), 1,228 headings (4-digit), 5,612 subheadings (6-digit) |
| Competent authorities | Customs Import Tariff: Ministry of Finance; Classification of Import and Export Commodities (CCC): International Trade Administration, Ministry of Economic Affairs |
| Tariff-quota chapter | Chapter 98 "Goods under tariff quotas", added from 2002, with 32 tariff numbers (8-digit) and 93 items (10-digit) |
regulatory basis
- Customs Administration, Ministry of Finance — HS 2022 edition resources (consolidated tariff schedule, HS Explanatory Notes, HS 2017↔2022 correlation tables)
- International Trade Administration, Ministry of Economic Affairs — Revision list of the Standard Classification of Commodities of the Republic of China (announcements of added / deleted / amended CCC Codes)
- Customs Import Tariff (Laws & Regulations Database of the Republic of China, G0350051)
Common mistakes and precautions
- Applying a Taiwanese duty rate straight from the 6 digits an overseas seller gives you: under one HS 6-digit subheading Taiwan may split out several 8-digit subheadings with different duty rates and import rules.
- Treating "HS Code" and "tariff number" as the same thing: the tariff number is the first 8 digits of the CCC and Taiwan's unit of taxation, while the HS only goes to 6 digits.
- Entering only 8 or 10 digits in a declaration: import/export permit applications and customs declarations both require the 11-digit number, the 11th digit being the check digit.
- Reusing old tariff lines: Taiwan follows the WCO's revisions (currently HS 2022), and headings and subheadings are added, deleted or merged, so an old code may get the declaration rejected or the wrong duty rate applied.
- Looking only at the duty rate and ignoring the "import/export regulations" column: the same line may carry control, inspection or quarantine codes, and missing them can leave the goods stuck at the border.
- Fighting a disputed classification at the fine-digit level: the HS is layered around the 4-digit heading, so classification disputes should be settled at the 4-digit level first.
Glossary
- HS Code
- A code of the Harmonized System (Harmonized Commodity Description and Coding System) set by the World Customs Organization (WCO); the first 6 digits are identical in every country and form the common basis of national tariffs. Taiwan currently uses the HS 2022 edition.
- CCC Code
- A code of the Standard Classification of Commodities of the Republic of China, 11 digits in total; the first 6 are the HS Code and the last 5 are defined by Taiwan.
- Tariff number
- The first 8 digits of the CCC — the level at which Taiwan's customs import duty rates are assigned; 9,335 under the HS 2022 structure, and the basis for determining the import duty rate and import regulations.
- Statistical number
- Digits 9–10 of the CCC, used for trade administration and statistics; 12,619 items; it does not itself affect the duty rate.
- Check digit
- The 11th digit of the CCC, used to verify that the first 10 digits have been entered correctly; customs declarations and import/export permit applications must show the full 11 digits.
- Heading and subheading
- HS layering terms: the 4-digit level is the "heading" (Taiwan has 1,228) and the 6-digit level is the "subheading" (Taiwan has 5,612); classification disputes should be resolved first at the level of the 4-digit heading.
Cited references
The content of this question is quoted from the "Customs Declaration Literature Index Database" built by HowBridge (More than 1,171 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- Official manual HS 2022 edition resource area (including the HS Explanatory Notes 2022 edition, notes on the HS2017 to HS2022 transposition, and the Presidential Office announcement of partial amendments to the Customs Import Tariff) HS2022 resources: HS Explanatory Notes 2022, HS2017↔2022 conversion tables and Customs Import Tariff amendments, including dedicated sections for drones, LEDs and electronic waste. web.customs.gov.tw
- Thesis The Principle of Taxation by Law in Tariff Classification: From the Perspective of Import Goods Master's thesis: Chen, Po-Ju, “Implementing the Principle of Taxation by Law in Tariff Classification—A Focus on Imported Goods,” questioning the legal authorization for the combined tariff volume and HS Explanatory Notes. ndltd.ncl.edu.tw
- Government notice Amendments to the Republic of China Commodity Classification of Imports and Exports (CCC Code Additions/Deletions/Changes) See this International Trade Administration, MOEA (Taiwan) commodity classification system notice list to track CCC Code additions, deletions and changes and notices opening or suspending imports of mainland goods. fbfh.trade.gov.tw
- Journal article Essentials of international trade: import and export clearance practice and the calculation of import duties and taxes (3) calculation Trade Magazine, Issue 408, “International Trade Know-How” calculations section: complete import tax and fee formulas with itemized examples for refrigerators, wine and cigarettes. www.ieatpe.org.tw