The CCC tariff code (Standard Classification of Commodities of the Republic of China of the ROC) has 11 digits: the first 6 are the international HS code; the first 8 determine the duty rate and import regulations. Import taxes = dutiable value × duty rate + trade promotion fee 0.04% + commodity tax + VAT 5%. Express shipments with a dutiable value of NT$2,000 or below are exempt from customs duty and VAT.
The CCC tariff code (Standard Classification of Commodities of the Republic of China) is an 11-digit number: the first 6 digits are the international HS code; the first 8 digits constitute the customs import tariff number (which determines the duty rate and import regulations); digits 9–10 are the statistical subheading; and digit 11 is the check digit. To look up a code, use HowBridge Logistics' free search of 12,000+ CCC tariff codes with instant duty calculation. Import taxes = dutiable value × duty rate + trade promotion service fee 0.04% (waived if under NT$100) + commodity tax (applies to tobacco, alcohol, and specific items only) + VAT 5% (tax base = dutiable value + customs duty + commodity tax). Express shipments with a dutiable value of NT$2,000 or below are exempt from customs duty and VAT.
CCC tariff code lookup and import tax calculation
- Look up the tariff numberUse HowBridge Logistics' free search of 12,000+ CCC tariff codes to obtain the 8-digit customs import tariff number.
- Check the duty rate and import regulationsThe first 8 digits determine the duty rate and whether a permit or inspection is required (see the Import Regulations column).
- Calculate taxesDutiable value × duty rate + trade promotion fee 0.04% + commodity tax (tobacco, alcohol, etc.) + VAT 5%.
- Check for tax exemptionExpress shipments with a dutiable value of NT$2,000 or below are exempt from customs duty and VAT.
Key data quick check
| CCC digit count | 11 digits / first 8 digits determine the tax rate |
|---|---|
| Trade promotion service fee | 0.04% (waived if under NT$100) |
| VAT | 5% (tax base = dutiable value + customs duty + commodity tax) |
| Tax exemption threshold | Dutiable value ≤ NT$2,000 |
| Tariff code search | 12,000+ codes searchable for free |
regulatory basis
- Taiwan Customs (Ministry of Finance) — Import Duties and Taxes Payable
- Taiwan Customs (Ministry of Finance) — Customs Import Tariff Schedule
Common mistakes and precautions
- Using the wrong CCC tariff number, resulting in an incorrect duty rate and import regulations.
- Forgetting to include commodity tax (for specific items such as tobacco and alcohol) or miscalculating the VAT tax base (which includes customs duty).
- Assuming "product price under NT$2,000" means tax-exempt — the threshold applies to the dutiable value, which includes shipping and insurance.
noun definition
- CCC tariff code
- Standard Classification of Commodities of the Republic of China — an 11-digit number; the first 8 digits constitute the customs import tariff number.
- Dutiable value (完稅價格)
- The value used as the basis for calculating customs duty and VAT, including shipping and insurance (CIF value).
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
- 官方手冊規範 稅則分類案例精選（關務署稅則法制組彙編，38件實例） 財政部關務署稅則法制組彙編之38件稅則分類實務案例集,官方歸列範例。 web.customs.gov.tw
- 法規命令 進口貨物稅則預先審核實施辦法 想查進口前如何向海關申請『稅則號別預先審核』、答復期限、覆審與海關變更後延長適用就看這部辦法 law-out.mof.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
- 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
- 統計年報白皮書 海關進出口貿易統計年刊(中華民國進出口貿易統計年刊) 關務署官方統計年刊主系列,涵蓋民國38至91年度全套(共54個年度)進口/出口統計,皆PDF分冊免費下載;報關/通關研究查歷年進出口貨品量值、稅則結構長期數… portal.sw.nat.gov.tw