How do I look up the CCC tariff code? How are import taxes calculated?
What is the answer? Start with the conclusion
The CCC tariff code (Standard Classification of Commodities of the Republic of China) has 11 digits: the first 6 are the internationally common HS code, the first 8 form the customs import tariff number (which determines the duty rate), and only the full 11 digits map to an import regulation code. To look it up: use the government's Customs, Port and Trade Single Window — Tariff Rate Search (GC411), or search 12,000+ tariff numbers for free on HowBridge with instant tax calculation. Import taxes = dutiable value × duty rate + trade promotion service fee 0.04% + commodity tax or tobacco/alcohol tax + VAT 5%; if the dutiable value of the same shipment is NT$2,000 or below, customs duty and VAT are exempt (except tobacco, alcohol, and agricultural products subject to tariff-rate quotas; not applicable if used more than 6 times within a half-year).
How Do the 11 Digits of the CCC Tariff Code Work?
Using the tariff number for textile-upper tennis shoes as an example, the 11 digits break down into five segments:
- 6404First 4 digits: HS headingThe heading under the Harmonized System (HS), used internationally.
- 11Digits 5–6: HS subheadingThe first 6 digits form the internationally common HS code, identical across all countries.
- 00Digits 7–8: tariff numberSet by Taiwan. The first 8 digits form the customs import tariff number, and the duty rate is assigned based on these 8 digits.
- 10Digits 9–10: trade control and statistics numberA further subdivision; the import regulation code (inspection, examination, restrictions on goods from mainland China) is attached to the complete tariff number.
- 5Digit 11: check digitA check digit calculated from the preceding 10 digits; the full 11 digits must be entered on customs declarations and permit applications.
How Do You Look Up the CCC Tariff Code?
Both routes are free: the official route uses the Customs, Port and Trade Single Window's "Tariff Rate Search (GC411)" — enter a product name or tariff number to see the rate for each column and the import regulations; HowBridge's tariff search covers 12,000+ 11-digit tariff numbers, and once you find the number you can feed it straight into the tax calculator without copying the rate down yourself.
- First use the material, purpose, and degree of processing to locate the chapter and heading, then match the product description down to the 8-digit tariff number and the 11-digit tariff number.
- A given product is classified under only one tariff number; classification is based on the tariff line's product description together with the Section Notes and Chapter Notes — not the chapter title.
- If you're unsure, you can apply to Customs for an advance tariff classification ruling before importing (Customs Act, Article 21); Customs will reply in writing.
Sources: Customs, Port and Trade Single Window — Tariff Rate Search (GC411) · Customs Act, Article 21 (Advance Tariff Classification Ruling)
How Are Import Taxes Calculated?
Import taxes are made up of four components, with each tax base layered on top of the last:
- Customs Duty = dutiable value × the first-column rate for that tariff number (ad valorem duty); tariff numbers subject to specific duty are calculated by quantity or weight instead.
- Trade Promotion Service Fee = dutiable value × 0.04% (the statutory cap is 0.0425%, but the current rate charged is 0.04%; waived if the amount payable does not exceed NT$100).
- Commodity Tax: only levied on seven categories — rubber tires, cement, beverages, flat glass, oil and gas products, electrical appliances, and vehicles; tobacco and alcohol are not subject to commodity tax and are instead taxed under the Tobacco and Alcohol Tax Act.
- VAT = (dutiable value + customs duty + commodity tax or tobacco/alcohol tax + tobacco health and welfare surcharge) × 5%, collected by Customs on the government's behalf.
The dutiable value is the basis for taxation — it includes shipping and insurance and is not the product's listed price. The calculator below only handles ad valorem duty and ordinary goods; the actual amount payable is subject to Customs' final assessment.
Sources: Customs Administration, Ministry of Finance — Duties and Taxes Payable on Imported Goods · Value-Added and Non-Value-Added Business Tax Act, Article 20 · Foreign Trade Act, Article 21 (Trade Promotion Service Fee)
Import Tax Calculator
Enter the dutiable value and the first-column duty rate for the tariff number to instantly see how the four taxes stack up; only fill in the commodity tax field for the seven statutory product categories.
| Customs Duty | NT$3,000 × 7.5% = NT$225 |
|---|---|
| Trade Promotion Service Fee | NT$3,000 × 0.04% = NT$1.2 → waived, as it does not exceed NT$100 |
| VAT | (NT$3,000 + NT$225) × 5% = NT$161 |
| Total Taxes & Duties Payable | NT$386 (total landed cost NT$3,386) |
This calculator only handles ad valorem duty and ordinary goods; it does not include tobacco/alcohol tax, the tobacco health and welfare surcharge, or specific duty. The actual amount payable is subject to Customs' final assessment.
Classification Case Studies: How Much Can One Digit Change the Duty Rate?
The table below lists cases from HowBridge's customs clearance reference library, cross-checked against the tariff schedule binder and verified line by line against the tariff data synced on this site as of September 16, 2026. The "Import Regulations" column shows the codes most commonly encountered when importing from mainland China: a tariff number marked MW0 is not permitted to be imported from mainland China, no matter how low the duty rate is.
| Product | Tariff Number | First-Column Rate | Import Regulations (from Mainland China) |
|---|---|---|---|
| Plastic/rubber-upper sneakers | 6402.19 | 5% | None |
| Textile-upper sneakers (tennis shoes, basketball shoes) | 6404.11 | 7.5% | None |
| Leather-upper sneakers | 6403.19 | 5% | None |
| Low-cut ordinary leather shoes (dress shoes, casual shoes) | 6403.99.90 | 7.5% | None |
| Ankle-covering leather boots (often misclassified under 6405) | 6403.51／6403.91 | 5% | C02 – some products subject to mandatory inspection |
| Multivitamins, probiotic capsules and tablets | 2106.90.99 | 30% | F01 – food import inspection; some tariff numbers MP1 conditionally permitted |
| Whey protein powder | 2106.90.30 | 5% | F01 – food import inspection |
| Single-ingredient vitamins | 2936 | 0% | Subject to separate rules by tariff number |
| Single-type nuts (almonds, cashews, macadamias) | 2008.19.10–30 | 7.5% | F01 – food import inspection |
| Mixed nuts | 2008.19.41 | 34% | MW0 – not permitted from mainland China |
| Coffee beans | 0901 | 0% | F01 – food import inspection |
| Green tea, black tea | 0902.10／0902.30.90 | 17% | MW0 – not permitted from mainland China |
| Oolong tea (partially fermented tea) | 0902.30.20 | 25% | MW0 – not permitted from mainland China |
| Pu'er tea | 0902.30.10 | 17% | F01 – food import inspection |
| Honey | 0409 | 35% | MW0 – not permitted from mainland China |
| Maple syrup | 1702.20 | 20% | F01 – food import inspection |
| Infant formula food | 1901.10 | 5% | F01 – food import inspection |
| Formulated milk powder | 1901.90.21／22 | 12% | F01 – food import inspection |
Case Rates Verified On 2026-09-16 · Rates shown are first-column rates; import regulations reflect the tariff data synced on this site — the official announcements from the Customs Administration and the International Trade Administration are authoritative.
Misclassifying the tariff code doesn't just apply the wrong duty rate — it can also miss import regulations (BSMI inspection, TFDA inspection, mainland China goods controls) and get your shipment held up. MW0 does not mean it can never be shipped: mainland Chinese industrial products under tariff Chapters 25–97 that are not on the "Restricted Import Commodities List" can be imported without a permit if the CIF value declared on the same import entry totals NT$32,000 or less and each item is within 24 pieces (or within 40 kg where it cannot be counted by piece; specific stone and tile products must meet both the piece and weight limits) — but items excluded by announcement do not qualify. Effective March 10, 2026, the exclusion list covers specific electric mopeds, electric bicycles, and their controllers (8711.60.10.00-9, 8711.60.20.00-7, 8543.70.99.50-4). Permit exemption doesn't mean duty-free, inspection-free, or quarantine-free; agricultural food products under Chapters 1–24 (the tea, honey, and nuts in the table above) don't qualify for the small-quantity permit exemption.
Sources: Customs Administration, Ministry of Finance — Customs Import Tariff Schedule · International Trade Administration, MOEA — Import Regulation Code Table · MOEA Announcement Jing-Mao-Zi No. 11104603570, dated August 19, ROC year 111 (2022) (permit exemption for small quantities of mainland goods) · MOEA Announcement Jing-Mao-Zi No. 11550200230, dated March 10, ROC year 115 (2026) (exclusion list)
How Do You Determine Small-Value Import Tax Exemption?
For imported goods in the same shipment, when the dutiable value is NT$2,000 or below, customs duty and the VAT and commodity tax collected by Customs on the government's behalf are exempt; tobacco, alcohol, and agricultural products subject to tariff-rate quotas are excluded. Three things to keep in mind:
- The threshold is based on the dutiable value (including shipping and insurance), not a product listed price of NT$2,000.
- If the same taxpayer receives tax-exempt clearance more than 6 times within the same half-year period (months 1–6 or 7–12), the 7th and subsequent instances are no longer exempt.
- Express shipments in the same batch may not be split up and declared separately; postal parcels are instead handled under the Regulations Governing Customs Clearance of Import and Export Parcels.
Sources: Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778, dated September 7, ROC year 106 (2017) · Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007, dated May 26, ROC year 106 (2017)
CCC Tariff Code Search and Import Tax Calculation
1Look Up the Tariff Number
Search 12,000+ CCC tariff codes for free on HowBridge, or use the government's Customs, Port and Trade Single Window (GC411), to get the complete 11-digit tariff number.
2Check the Duty Rate and Import Regulations
The first 8 digits determine the duty rate; then check the import regulations field on the 11-digit tariff number to confirm whether a permit or inspection is required, and whether it's an item barred from import from mainland China.
3Calculate the Taxes
Dutiable value × duty rate + trade promotion service fee 0.04% + commodity tax or tobacco/alcohol tax + VAT 5% (the VAT tax base includes customs duty and commodity tax/tobacco-alcohol tax).
4Determine Tax Exemption
A dutiable value of NT$2,000 or below in the same shipment is exempt from customs duty and VAT, but this does not apply if used more than 6 times within a half-year, or to tobacco, alcohol, and tariff-rate-quota agricultural products.
Key data quick check
| CCC Digit Count | 11 digits / first 8 digits determine the duty rate, 11 digits determine import regulations |
|---|---|
| Footwear Classification (5%–7.5%) | Plastic-upper sneakers 6402.19 = 5% · textile-upper sneakers 6404.11 = 7.5% · leather-upper sneakers 6403.19 = 5% · low-cut leather shoes 6403.99.90 = 7.5% · leather boots 6403.51/91 = 5% (not 6405) |
| Supplements under 2106.90 Span Multiple Rates | Multivitamins/probiotics 2106.90.99 = 30% · whey protein 2106.90.30 = 5% · single-ingredient vitamins 2936 ≈ 0% |
| Food Classification | Single-type nuts 7.5%/mixed nuts 34% · coffee beans 0% · green & black tea 17%/oolong 25% · honey 35% · maple syrup 20% · infant formula food 5%/formulated milk powder 12% |
| Trade Promotion Service Fee | 0.04% (waived if under NT$100) |
| VAT | 5% (tax base = dutiable value + customs duty + commodity tax or tobacco/alcohol tax) |
| Tax Exemption Threshold | Dutiable value of the same shipment ≤ NT$2,000 (not applicable if used more than 6 times within a half-year) |
| Tariff Code Search | Official GC411 / HowBridge — 12,000+ codes searchable for free |
Common mistakes and precautions
- Using the wrong CCC tariff number leads to the wrong duty rate and import regulations (BSMI inspection, TFDA import inspection, restrictions on goods from mainland China), which can hold up your shipment.
- Classifying leather boots under 6405 (footwear of other materials): leather boots actually belong under 6403 — a common classification mistake.
- Assuming all health supplements are either 0% or 30%: under 2106.90, the rate is 5% or 30% depending on the item, and only single-ingredient vitamins fall under 2936 ≈ 0%.
- Mixed nuts at 34% is far higher than single-type nuts at 7.5%, and mixed nuts imported from mainland China are marked MW0 — check the tariff number before importing a mixed pack.
- Checking only the duty rate without checking import regulations: green tea, black tea, oolong tea, and honey from mainland China are marked MW0 — no matter how low the duty rate, they are not permitted to be imported.
- Forgetting to include commodity tax (the seven statutory categories) or tobacco/alcohol tax, or miscalculating the VAT tax base (which should include customs duty and commodity tax/tobacco-alcohol tax).
- Assuming a "product price under NT$2,000" is tax-exempt — it's actually the "dutiable value", which includes shipping; also not applicable if used more than 6 times within a half-year.
Glossary
- CCC tariff code
- Standard Classification of Commodities of the Republic of China — 11 digits in total; the first 8 digits form the customs import tariff number.
- Classification
- The process of determining which tariff number a product should be classified under; similar products can differ by a single digit due to material, composition, or form, with significant differences in duty rate and import regulations.
- Dutiable value
- The base value for calculating customs duty and VAT, including shipping and insurance.
- Import regulation code
- A code attached to the 11-digit tariff number, for example C01／C02 (mandatory inspection by BSMI), F01 (import inspection by TFDA), MW0 (goods not permitted for import from mainland China), and MP1 (goods from mainland China conditionally permitted for import).
Frequently Asked Questions
How many digits do I need to check the duty rate?
If a product's customs duty is 0%, does that mean no tax at all is owed?
I already found the duty rate — why would Customs still hold up my shipment?
Is a dutiable value under NT$2,000 always tax-exempt?
What if the duty rate I find on HowBridge differs from the official rate for the same product?
Can product name or an AI recommendation alone decide the CCC tariff code?
regulatory basis
Customs, Port and Trade Single Window — Tariff Rate Search (GC411) · Customs Administration, Ministry of Finance — Import Duties and Taxes Payable · Customs Administration, Ministry of Finance — Customs Import Tariff Schedule · Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778, dated September 7, ROC year 106 (2017) (dutiable value of NT$2,000 or below in the same shipment is tax-exempt) · International Trade Administration, MOEA — Import Regulation Code Table · MOEA Announcement Jing-Mao-Zi No. 11104603570, dated August 19, ROC year 111 (2022) — Regulations on Import-Permit Exemption for Small Quantities of Mainland China Goods · MOEA Announcement Jing-Mao-Zi No. 11550200230, dated March 10, ROC year 115 (2026) — Items Excluded from the Small-Quantity Permit Exemption
Related Questions
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