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.
Relevant authoritative data
| Tax items | Rate | Calculation/Remarks |
|---|---|---|
| import duties | According to CCC tariff | Customs value below NT$2,000 is exempted (not applicable if more than 6 times in half a year) |
| Promotional trade service fee | 0.04% | Duty paid value × 0.04% |
| business tax | 5% | (Duty paid value + customs duty + excise tax) × 5% |
| excise tax | Depending on the item | Tobacco, alcohol and specific items are charged separately |
*Data source: Customs Import Tariffs of the Customs Administration of the Ministry of Finance. The website provides 12,000+ CCC tax code inquiries and real-time tax calculations.
Authoritative literature citations
The content of this question is quoted from the "Customs Declaration Authoritative Literature Index Database" built by HowBridge (More than 1,163 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- 官方手冊規範 HS2022年版資料區（含HS註解2022年版、HS2017↔2022轉版說明、海關進口稅則部分稅則修正案總統府公告版） HS2022資料區:HS註解2022+HS2017↔2022轉版對照表+海關進口稅則修正(無人機/LED/電子廢料專節)。 web.customs.gov.tw
- 碩博士論文 依法課稅原則於稅則分類之實踐－以進口貨物為中心 (The Principle of Taxation by Law in Tariff Classification: From the Perspective of Import Goods) 碩論:陳柏如《依法課稅原則於稅則分類之實踐—以進口貨物為中心》,質疑稅則合訂本/HS註解的法律授權。 ndltd.ncl.edu.tw
- 政府公告函釋 中華民國輸出入貨品分類表修訂項目表（CCC Code 增列／刪除／變更） 想追蹤CCC Code(輸出入貨品分類號列)的增列/刪除/變更及大陸物品開放/停止輸入公告,就看這個貿易署貨品分類管理系統公告列表。 fbfh.trade.gov.tw
- 期刊論文 國貿心法 進出口通關實務與進口稅費計算(三)計算篇 貿易雜誌408期「國貿心法」計算篇:進口稅費完整公式與電冰箱/葡萄酒/香菸三實例逐項試算。 www.ieatpe.org.tw