Customs Import Tariff｜1｜關務｜Act｜In Force
財政部｜v1.0
Last Amended: 2026-01-28
1 Customs import tariff Contents of Each Chapter Sec. I LIVE ANIMALS; ANIMAL PRODUCTS Ch. 1 Live animals Ch. 2 Meat and edible meat offal Ch. 3 Fish and crustaceans, mollusks and other aquatic invertebrates Ch. 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Ch. 5 Products of animal origin, not elsewhere specified or included Sec. II VEGETABLE PRODUCTS Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Ch. 7 Edible vegetables and certain roots and tubers Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons Ch. 9 Coffee, tea, mate and spices Ch. 10 Cereals Ch. 11 Products of the milling industry; malt; starches; inulin; wheat gluten Ch. 12 Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Ch. 13 Lac; gums, resins and other vegetable saps and extracts Ch. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Section III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Ch. 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Section IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Ch. 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Ch. 17 Sugars and sugar confectionery Ch. 18 Cocoa and cocoa preparations Ch. 19 Preparations of cereals, flour, starch or milk; pastrycooks' products Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants Ch. 21 Miscellaneous edible preparations Ch. 22 Beverages, spirits and vinegar Ch. 23 Residues and waste from the food industries; prepared animal fodder Ch. 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body Section V MINERAL PRODUCTS Ch. 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Ch. 26 Ores, slag and ash Ch. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Ch. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Ch. 29 Organic chemicals Ch. 30 Pharmaceutical products Ch. 31 Fertilisers Ch. 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Ch. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Ch. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster Ch. 35 Albuminoidal substances; modified starches; glues; enzymes Ch. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Ch. 37 Photographic or cinematographic goods Ch. 38 Miscellaneous chemical products Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Ch. 39 Plastics and articles thereof Ch. 40 Rubber and articles thereof Section VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLER AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) Ch. 41 Raw hides and skins (other than furskins) and leather Ch. 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) Ch. 43 Furskins and artificial fur; manufactures thereof Section IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFAC TURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Ch. 44 Wood and articles of wood; wood charcoal Ch. 45 Cork and articles of cork Ch. 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Ch. 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Ch. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Ch. 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Section XI TEXTILES AND TEXTILE ARTICLES Ch. 50 Silk Ch. 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Ch. 52 Cotton Ch. 53 Other vegetable textile Ch. 54 Man-made filaments Ch. 55 Man-made staple fibres Ch. 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof Ch. 57 Carpets and other textile floor coverings Ch. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Ch. 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Ch. 60 Knitted or crocheted fabrics Ch. 61 Articles of apparel and clothing accessories, knitted or crocheted Ch. 62 Articles of apparel and clothing accessories, not knitted or crocheted Ch. 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags Section XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THERE WITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Ch. 64 Footwear, gaiters and the like; parts of such articles Ch. 65 Headgear and parts thereof Ch. 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof Ch. 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Section XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE Ch. 68 Articles of stone, plaster, cement asbestos, mica or similar materials Ch. 69 Ceramic products Ch. 70 Glass and glassware Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Ch. 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Section XV BASE METALS AND ARTICLES OF BASE METAL Ch. 72 Iron and steel Ch. 73 Articles of iron or steel Ch. 74 Copper and articles thereof Ch. 75 Nickel and articles thereof Ch. 76 Aluminium and articles thereof Ch. 78 Lead and articles thereof Ch. 79 Zinc and articles thereof Ch. 80 Tin and articles thereof Ch. 81 Other base metals; cermets; articles thereof Ch. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Ch. 83 Miscellaneous articles of base metal Section XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Ch. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Ch. 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Section XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Ch. 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds Ch. 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Ch. 88 Aircraft, spacecraft, and parts thereof Ch. 89 Ships, boats and floating structures Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF Ch. 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Ch. 91 Clocks and watches and parts thereof Ch. 92 Musical instruments; parts and accessories of such articles Section XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Ch. 93 Arms and ammunition; parts and accessories thereof Section XX MISCELLANEOUS MANUFACTURED ARTICLES Ch. 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings Ch. 95 Toys, games and sports requisites; parts and accessories thereof Ch. 96 Miscellaneous manufactured articles Section XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES Ch. 97 Works of art, collectors' pieces and antiques Ch. 98 Tariff quota goods