A CCC Code (Commodity Classification Code of the Republic of China) is the 11-digit classification number assigned by Taiwan Customs to each type of imported goods, used to determine the applicable import duty rate and import regulations. Structure: the first 6 digits are the international HS code (universally recognized); digits 7–8 are Taiwan's tariff subheading (determining the duty rate and import regulations); digits 9–10 are the statistical subheading; and digit 11 is the check digit. The first 8 digits together form the "customs import tariff number," which is the key determinant of the tax rate. To look up a code, use HowBridge Logistics' free search of 12,000+ CCC tariff codes — enter a product name in Chinese and instantly match the complete tariff number and applicable rate. Once you have the code, import taxes = dutiable value × duty rate + trade promotion service fee 0.04% (waived if under NT$100) + commodity tax (for specific items only) + VAT 5%. Express shipments with a dutiable value of NT$2,000 or below are exempt from customs duty and VAT.
相關權威數據
| 稅費項目 | 費率 | 計算 / 備註 |
|---|---|---|
| 進口關稅 | 依 CCC 稅則 | 完稅價格 NT$2,000 以下免徵（半年逾 6 次得不適用） |
| 推廣貿易服務費 | 0.04% | 完稅價 × 0.04% |
| 營業稅 | 5% | （完稅價 ＋ 關稅 ＋ 貨物稅）× 5% |
| 貨物稅 | 視品項 | 菸酒、特定品項另計 |
＊資料來源：財政部關務署 海關進口稅則。站上提供 12,000+ CCC 稅則查詢與即時稅費試算。