Bab 2 “Daging dan Sisa Daging yang Dapat Dimakan” berapa bea masuknya? Tarif dan ketentuan impor dari 254 pos tarif
Jawaban cepat: Berapa bea masuk Bab 2?
Bab 2 “Daging dan Sisa Daging yang Dapat Dimakan” memiliki total 254 pos tarif, tarif kolom pertama yang paling umum adalah 15%.Di antaranya 0 pos tarif bertarif 0% (0%), tarif ad valorem tertinggi 45%.Selain itu ada 40 pos tarif yang tidak murni dikenakan tarif ad valorem (misalnya dihitung berdasarkan jumlah atau berat).253 pos tarif memiliki kode ketentuan impor, yang paling umum adalah F01 (250 pos tarif).Saat impor, PPN dihitung dari nilai pabean ditambah bea masuk (serta pajak barang dan pajak tembakau-alkohol, dll.); ketentuan bebas pajak untuk barang bernilai kecil lihat FAQ di bawah; jumlah pajak yang sebenarnya harus dibayar mengikuti penetapan Bea Cukai.
Bagaimana distribusi tarif pos tarif di Bab 2?
- 0% 0
- Di atas 0% sampai 5% 1
- Di atas 5% sampai 10% 4
- Di atas 10% 209
- Tarif spesifik atau metode penghitungan pajak lainnya 40
Dihitung berdasarkan tarif kolom pertama tiap pos tarif, total 254 pos tarif. Sumber data: Basis data tarif HowBridge (disinkronkan dengan data tarif dari Direktorat Jenderal Bea Cukai, Kementerian Keuangan), dirangkum pada 2026-09-16.
Kode ketentuan impor apa saja yang umum di Bab 2?
Kode ketentuan impor yang tercantum pada pos tarif menandakan bahwa sebelum impor mungkin perlu dilakukan pemeriksaan, karantina, izin, atau kontrol barang Tiongkok daratan. Kode tersebut mungkin hanya berlaku untuk sebagian produk di bawah pos tarif itu, silakan klik pos tarif untuk melihat keterangan lengkap. Pos tarif tanpa kode, berarti dari sisi kontrol perdagangan diizinkan diimpor, dibebaskan dari penerbitan izin, tetapi bukan berarti dibebaskan dari pemeriksaan, karantina, atau pajak.
F01
Makanan dan produk terkait harus mengajukan pemeriksaan impor ke Badan POM.
250 pos tarif
MW0
Barang dari Tiongkok daratan dilarang impor.
241 pos tarif
B01
Ikuti prosedur karantina sesuai "Daftar Produk Hewan dan Tumbuhan yang Wajib Karantina".
209 pos tarif
113
Impor dari AS, Kanada, Belanda, Swedia, Jepang atau Meksiko memerlukan izin impor dari Biro Perdagangan Inte…
18 pos tarif
MP1
Barang dari Tiongkok daratan diizinkan impor bersyarat sesuai "Daftar Impor Bersyarat".
1 pos tarif
111
Barang impor terkendali.
1 pos tarif
Bab ini termasuk Bab 1 sampai 24 tarif (produk hewani-nabati, lemak, makanan olahan, minuman dan tembakau, dll.), tidak termasuk dalam cakupan pengumuman bebas izin impor untuk barang industri Tiongkok daratan bernilai kecil. Barang Tiongkok daratan yang ditandai MW0, kecuali ada pengecualian lain dalam undang-undang atau disetujui secara khusus per proyek, dilarang diimpor, baik dikirim lewat pos maupun ekspres sama saja.
Pos tarif apa saja yang ada di Bab 2?
0201 牛肉,生鮮或冷藏
- 02011010003Special quality carcasses and half-carcasses of bovine animals, fresh or chilledNT$10/KGM
- 02011090006Other carcasses and half-carcasses of bovine animals, fresh or chilledNT$10/KGM
- 02012010001Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, fresh or chilledNT$10/KGM
- 02012020009Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, fresh or chilledNT$10/KGM
- 02012090102Cuts of steaks (rib, loin, sirloin, rump), of bovine animals, with bone in, fresh or chilledNT$10/KGM
- 02012090200Other shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, fresh or chilledNT$10/KGM
- 02012090905Other cuts of bovine animals, with bone in, fresh or chilledNT$10/KGM
- 02013010107Ground meat from special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013010900Other special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013020105Ground meat from prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013020908Other prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013090100Other cuts of steaks (rib, loin, fillet, sirloin, rump), of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013090208Other shin/shank, intercostals, short plate, brisket, ribs, rib finger, thin flank, of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013090306Ground meat from other meat of bovine animals, boneless, fresh or chilledNT$10/KGM
- 02013090903Other meat of bovine animals, boneless, fresh or chilledNT$10/KGM
0202 冷凍牛肉
- 02021010002Special quality carcasses and half-carcasses of bovine animals, frozenNT$10/KGM
- 02021090005Other carcasses and half-carcasses of bovine animals, frozenNT$10/KGM
- 02022010000Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, frozenNT$10/KGM
- 02022020008Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, frozenNT$10/KGM
- 02022090101Other cuts of steaks (rib, loin, sirloin, rump), of bovine animals, with bone in, frozenNT$10/KGM
- 02022090209Other shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, frozenNT$10/KGM
- 02022090904Other cuts of bovine animals, with bone in, frozenNT$10/KGM
- 02023010106Ground meat from special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, frozenNT$10/KGM
- 02023010909Other special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, frozenNT$10/KGM
- 02023020104Ground meat from prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, frozenNT$10/KGM
- 02023020907Other prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, frozenNT$10/KGM
- 02023090109Other cuts of steaks (rib, loin, fillet, sirloin, rump), of bovine animals, boneless, frozenNT$10/KGM
- 02023090207Other shin/shank, intercostals, short plate, brisket, ribs, rib finger, thin flank, of bovine animals, boneless, frozenNT$10/KGM
- 02023090305Ground meat from other meat of bovine animals, boneless, frozenNT$10/KGM
- 02023090902Other meat of bovine animals, boneless, frozenNT$10/KGM
0203 豬肉,生鮮、冷藏或冷凍
- 02031100100Whole carcasses (including the head, skin, ears, tail and feet, no entrails) of swine, weighing not more than 8 kg, fresh or chilled12.5%
- 02031100903Other carcasses and half-carcasses of swine, fresh or chilled12.5%
- 02031200001Hams, shoulders and cuts thereof, of swine, with bone in, fresh or chilled12.5%
- 02031911001Belly(including spare ribs) of swine, boneless, fresh or chilled12.5%
- 02031919003Other meat of swine, boneless, fresh or chilled12.5%
- 02031991004Belly (including spare ribs) of swine, with bone in, fresh or chilled12.5%
- 02031999006Other meat of swine, with bone in, fresh or chilled12.5%
- 02032100108Whole carcasses (including the head, skin, ears, tail and feet, no entrails) of swine, weighing not more than 8 kg, frozen12.5%
- 02032100901Other carcasses and half-carcasses of swine, frozen12.5%
- 02032200009Hams, shoulders and cuts thereof, of swine, with bone in, frozen12.5%
- 02032911009Belly(including spare ribs) of swine, boneless, frozen12.5%
- 02032919109Hams, shoulders, tenderloin, loins and cuts thereof, boneless, of swine, frozen12.5%
- 02032919902Other meat of swine, boneless, frozen12.5%
- 02032991002Belly(including spare ribs) of swine, with bone in, frozen12.5%
- 02032999004Other meat of swine, with bone in, frozen12.5%
0204 綿羊或山羊肉,生鮮、冷藏或冷凍
- 02041000002Carcasses and half-carcasses of lamb, fresh or chilledNT$11.3/KGM or 15% whichever is higher
- 02042100009Carcasses and half-carcasses of sheep, fresh or chilledNT$11.3/KGM or 15% whichever is higher
- 02042200008Other cuts of sheep, with bone in, fresh or chilledNT$11.3/KGM or 15% whichever is higher
- 02042300007Meat of sheep, boneless, fresh or chilledNT$11.3/KGM or 15% whichever is higher
- 02043000008Carcasses and half-carcasses of lamb, frozenNT$11.3/KGM or 15% whichever is higher
- 02044100005Carcasses and half-carcasses of sheep, frozenNT$11.3/KGM or 15% whichever is higher
- 02044200004Other cuts of sheep, with bone in, frozenNT$11.3/KGM or 15% whichever is higher
- 02044300003Meat of sheep, boneless, frozenNT$11.3/KGM or 15% whichever is higher
- 02045000101Meat of goats, fresh or chilledNT$11.3/KGM or 15% whichever is higher
- 02045000209Meat of goats, frozenNT$11.3/KGM or 15% whichever is higher
0205 肉類(馬、騾、驢及駃騠),生鮮、冷藏或冷凍
0206 食用雜碎(牛、豬、綿羊、山羊、馬、騾、驢或駃騠),生鮮、冷藏或冷凍
- 02061010008Bone with meat of bovine animals, fresh or chilled35%
- 02061090118Edible tongues of bovine animals, fresh or chilled15%
- 02061090127Edible lips of bovine animals, fresh or chilled15%
- 02061090136Edible ears of bovine animals, fresh or chilled15%
- 02061090207Edible livers of bovine animals, fresh or chilled15%
- 02061090305Edible eyes of bovine animals, fresh or chilled15%
- 02061090403Edible brains, spinal cords and skull of bovine animals, fresh or chilled 15%
- 02061090500Edible hearts and lungs of bovine animals, fresh or chilled15%
- 02061090608Edible kidneys and spleens of bovine animals, fresh or chilled15%
- 02061090706Edible penis, testes and tails of bovine animals, fresh or chilled15%
- 02061090813Edible skirts of bovine animals, fresh or chilled15%
- 02061090822Edible back strap of bovine animals, fresh or chilled15%
- 02061090831Edible tunic tissue of bovine animals, fresh or chilled15%
- 02061090911Edible pancreas and uteri of bovine animals, fresh or chilled15%
- 02061090993Other edible offal of bovine animals, fresh or chilled15%
- 02062100007Tongues of bovine animals, frozen15%
- 02062200006Livers of bovine animals, frozen15%
- 02062910007Bone with meat of bovine animals, frozen30%
- 02062990108Edible eyes of bovine animals, frozen15%
- 02062990206Edible brains, spinal cords and skull of bovine animals, frozen15%
- 02062990304Edible hearts and lungs of bovine animals, frozen15%
- 02062990402Edible kidneys and spleens of bovine animals, frozen15%
- 02062990509Edible penis,testes and tails of bovine animals, frozen15%
- 02062990616Edible skirts of bovine animals, frozen15%
- 02062990625Edible back strap of bovine animals, frozen15%
- 02062990634Edible tunic tissue of bovine animals, frozen15%
- 02062990714Edible lips of bovine animals, frozen15%
- 02062990723Edible ears of bovine animals, frozen15%
- 02062990910Edible pancreas and uteri of bovine animals, frozen15%
- 02062990992Other edible offal of bovine animals, frozen15%
- 02063010004Bone with meat of swine, fresh or chilled35%
- 02063020100Skirts of swine, fresh or chilled15%
- 02063020208Feet (including hocks of the front and hind legs, shank muscle) of swine, fresh or chilled15%
- 02063090203kidneys of swine, fresh or chilled15%
- 02063090212Tongues of swine, fresh or chilled15%
- 02063090221Lips of swine, fresh or chilled15%
- 02063090230Ears of swine, fresh or chilled15%
- 02063090249Livers of swine, fresh or chilled15%
- 02063090258Eyes of swine, fresh or chilled15%
- 02063090267Brains, spinal cords and skull of swine, fresh or chilled15%
- 02063090276Hearts and lungs of swine, fresh or chilled15%
- 02063090285Spleens of swine, fresh or chilled15%
- 02063090294Penis, testes and tails of swine, fresh or chilled15%
- 02063090301Pancreas and uteri of swine, fresh or chilled15%
- 02063090908Other edible offal of swine, fresh or chilled15%
- 02064100003Livers of swine, frozen15%
- 02064910003Tendons of swine, frozen15%
- 02064920001Bone with meat of swine, frozen35%
- 02064930107Skirts of swine, frozen15%
- 02064930205Feet (including hocks of the front and hind legs, shank muscle) of swine, frozen15%
- 02064990202kidneys of swine, frozen15%
- 02064990211Tongues of swine, frozen15%
- 02064990220Lips of swine, frozen15%
- 02064990239ears of swine, frozen15%
- 02064990248Eyes of swine, frozen15%
- 02064990257Brains, spinal cords and skull of swine, frozen15%
- 02064990266hearts and lungs of swine, frozen15%
- 02064990275Spleens of swine, frozen15%
- 02064990284Penis,testes and tails of swine, frozen15%
- 02064990293Pancreas and uteri of swine, frozen15%
- 02064990907Other edible offal of swine, frozen15%
- 02068011002Bone with meat of sheep, lambs and goats, fresh or chilled35%
- 02068019004Other edible offal of sheep, lambs and goats, fresh or chilled42.5%
- 02068020001Edible offal of horses, asses, mules or hinnies, fresh or chilled45%
- 02069010001Bone with meat of sheep, lambs and goats, frozen35%
- 02069090004Other edible offal of sheep, lambs and goats, frozen42.5%
0207 屬第0105節之家禽肉及食用雜碎,生鮮、冷藏或冷凍
- 02071100008Meat of fowls of the species Gallus domesticus, not cut in pieces, fresh or chilled20%
- 02071200007Meat of fowls of the species Gallus domesticus, not cut in pieces, frozen20%
- 02071311003Drum sticks (including legs and leg quarters ) and wings of fowls of the species Gallus domesticus, fresh or chilled20%
- 02071319005Other meat of fowls of the species Gallus domesticus, cut in pieces, fresh or chilled20%
- 02071320002Livers of fowls of the species Gallus domesticus, fresh or chilled25%
- 02071391006Heart and feet of fowls of the species Gallus domesticus, fresh or chilled25%
- 02071392005Neck of fowls of the species Gallus domesticus, fresh or chilled34%
- 02071399008Other offal of fowls of the species Gallus domesticus, fresh or chilled25%
- 02071411002Drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen20%
- 02071419004Other meat of fowls of the species Gallus domesticus, cut in pieces, frozen20%
- 02071421000Livers of fowls of the species Gallus domesticus, frozen25%
- 02071422009Heart and feet of fowls of the species Gallus domesticus, frozen25%
- 02071423008Neck of fowls of the species Gallus domesticus, frozen34%
- 02071429002Other offal of fowls of the species Gallus domesticus, frozen25%
- 02072400003Meat of turkeys, not cut in pieces, fresh or chilled10%
- 02072500002Meat of turkeys, not cut in pieces, frozen10%
- 02072610009Meat of turkeys, cut in pieces, fresh or chilled10%
- 02072620007Livers of turkeys, fresh or chilled30%
- 02072690002Other offal of turkeys, fresh or chilled25%
- 02072710008Meat of turkeys, cut in pieces, frozen8.5%
- 02072721005Liver of turkeys, frozen25%
- 02072722004Heart of turkeys, frozen34%
- 02072729007Other offal of turkeys, frozen25%
- 02074100002Meat of ducks, not cut in pieces, fresh or chilled30%
- 02074200001Meat of ducks, not cut in pieces, frozen30%
- 02074300000Fatty livers of ducks, fresh or chilled15%
- 02074410007Meat of ducks, cut in pieces, fresh or chilled35%
- 02074420005Heart of ducks, fresh or chilled34%
- 02074490000Other offal of ducks, fresh or chilled25%
- 02074510006Meat of ducks, cut in pieces, frozen35%
- 02074520004Livers of ducks, frozen25%
- 02074530002Heart of ducks, frozen34%
- 02074590009Other offal of ducks, frozen25%
- 02075100009Meat of geese, not cut in pieces, fresh or chilled25%
- 02075200008Meat of geese, not cut in pieces, frozen25%
- 02075300007Fatty livers of geese, fresh or chilled15%
- 02075410004Meat of geese, cut in pieces, fresh or chilled25%
- 02075420002Heart of geese, fresh or chilled34%
- 02075490007Other offal of geese, fresh or chilled25%
- 02075510003Meat of geese, cut in pieces, frozen25%
- 02075520001Livers of geese, frozen25%
- 02075530009Heart of geese, frozen34%
- 02075590006Other offal of geese, frozen25%
- 02076010006Meat of guinea fowls, not cut in pieces, fresh or chilled25%
- 02076020004Meat of guinea fowls, cut in pieces, fresh or chilled25%
- 02076030002Other offal of guinea fowls, fresh or chilled25%
- 02076040000Meat of guinea fowls, not cut in pieces, frozen25%
- 02076050007Meat of guinea fowls, cut in pieces, frozen25%
- 02076060005Livers of guinea fowls, frozen25%
- 02076090009Other offal of guinea fowls, frozen25%
0208 其他肉類及食用雜碎,生鮮、冷藏或冷凍
- 02081010006Meat of rabbits or hares, fresh, chilled or frozen20%
- 02081020004Edible offal of rabbits or hares, fresh, chilled or frozen45%
- 02083010002Meat of the order Primates of mammals, fresh, chilled or frozen34%
- 02083020000Edible offal of the order Primates of mammals, fresh, chilled or frozen45%
- 02084010108Meat of whales, dolphins and porpoises, fresh, chilled or frozen34%
- 02084010206Meat of manatees and dugongs, fresh, chilled or frozen34%
- 02084020106Edible offal of whales, dolphins and porpoises, fresh, chilled or frozen45%
- 02084020204Edible offal of manatees and dugongs, fresh, chilled or frozen45%
- 02084030006Meat of seals, sea lions and walruses, fresh, chilled or frozen34%
- 02084040004Edible offal of seals, sea lions and walruses, fresh, chilled or frozen45%
- 02085010105Meat of snakes, fresh, chilled or frozen34%
- 02085010203Meat of turtles, fresh, chilled or frozen34%
- 02085010908Other meat of reptiles, fresh, chilled or frozen34%
- 02085020103Edible offal of snakes, fresh, chilled or frozen45%
- 02085020201Edible offal of turtles, fresh, chilled or frozen45%
- 02085020906Other edible offal of reptiles, fresh, chilled or frozen45%
- 02086010005Meat of camels and other camelids, fresh, chilled or frozen34%
- 02086020003Edible offal of camels and other camelids, fresh, chilled or frozen45%
- 02089011008Meat of deer, fresh, chilled or frozen15%
- 02089012007Lu Pien (Cervi Penis), fresh, chilled or frozen20%
- 02089013006Tendons of deer, fresh, chilled or frozen15%
- 02089021006Meat of frogs' legs, fresh, chilled or frozen27%
- 02089029106Bone with meat of reindeers, fresh, chilled or frozen34%
- 02089029204Meat of dogs, fresh, chilled or frozen34%
- 02089029909Other meat, fresh, chilled or frozen34%
- 02089090501Internal organs of soft-shell turtle (terrapin), fresh, chilled or frozen45%
- 02089090903Other edible meat offal (other than those of heading 02.06 and heading 02.07), fresh, chilled or frozen45%
0209 不帶瘦肉之豬脂肪及禽脂肪,未熬或未以其他方法萃取,生鮮、冷藏、冷凍、鹹、浸鹹、乾或燻製者
- 02091000007Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked18%
- 02099000000Poultry fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked18%
0210 鹹、浸鹹、乾或燻製之肉類及食用雜碎;肉類或雜碎肉製成之食用肉粉或粗肉粉
- 02101100003Hams, shoulders and cuts thereof of swine, with bone in15%
- 02101200002Bellies (streaky) and cuts thereof, of swine20%
- 02101900005Other meat of swine, salted, in brine, dried or smoked15%
- 02102000002Meat of bovine animals, salted, in brine, dried or smoked15%
- 02109100113Meat of the order Primates of mammals, salted, in brine, or smoked20%
- 02109100122Meat of the order Primates of mammals, dried20%
- 02109100211Edible offal of the order Primates of mammals, salted, in brine, or smoked20%
- 02109100220Edible offal of the order Primates of mammals, dried20%
- 02109100300Edible flours and meals of meat and edible offal of the order Primates of mammals20%
- 02109200112Meat of whales, dolphins and porpoises, salted, in brine, or smoked20%
- 02109200121Meat of whales, dolphins and porpoises, dried20%
- 02109200130Meat of manatees and dugongs, salted, in brine, or smoked20%
- 02109200149Meat of manatees and dugongs, dried20%
- 02109200158Meat of seals, sea lions and walruses, salted, in brine, or smoked20%
- 02109200167Meat of seals, sea lions and walruses, dried20%
- 02109200210Edible offal of whales, dolphins and porpoises, salted, in brine or smoked20%
- 02109200229Edible offal of whales, dolphins and porpoises, dried20%
- 02109200238Edible offal of manatees and dugongs, salted, in brine or smoked20%
- 02109200247Edible offal of manatees and dugongs, dried20%
- 02109200256Edible offal of seals, sea lions and walruses, salted, in brine, or smoked20%
- 02109200265Edible offal of seals, sea lions and walruses, dried20%
- 02109200318Edible flours and meals of meat and offal of whales, dolphins, porpoises20%
- 02109200327Edible flours and meals of meat and offal of manatees and dugongs20%
- 02109200336Edible powder, flours and meals of seals, sea lions and walruses20%
- 02109300111Meat of snakes,salted, in brine or smoked20%
- 02109300148Meat of turtles, salted, in brine or smoked20%
- 02109300193Meat of other reptiles, salted, in brine or smoked20%
- 02109300237Meat of snakes, dried20%
- 02109300246Meat of turtles, dried20%
- 02109300291Meat of other reptiles, dried20%
- 02109300317Edible offal of snakes, salted, in brine or smoked20%
- 02109300326Edible offal of turtles, salted, in brine or smoked20%
- 02109300399Edible offal of other reptiles, salted, in brine or smoked20%
- 02109300415Edible offal of snakes, dried20%
- 02109300424Edible offal of turtles, dried20%
- 02109300497Edible offal of other reptiles, dried20%
- 02109300512Edible flours and meals of meat and offal of snakes20%
- 02109300521Edible flours and meals of meat and offal of turtles20%
- 02109300594Edible flours and meals of meat and edible offal of other reptiles20%
- 02109911005Livers of fowls of the species Gallus domesticus, salted, in brine, dried or smoked25%
- 02109912004Drumsticks (including leg and leg quarters) and wings of fowls of the species Gallus domesticus, salted, in brine, dried or smoked20%
- 02109913003Hearts and feet of fowls of the species Gallus domesticus, salted, in brine, dried or smoked25%
- 02109919007Other cuts of fowls of the species Gallus domesticus, salted, in brine, dried or smoked20%
- 02109921003Other poultry livers, salted, in brine, dried or smoked30%
- 02109929112Poultry gizzards, salted, in brine, dried or smoked25%
- 02109929194Other edible poultry offal, salted, in brine, dried, or smoked (other than poultry livers)25%
- 02109929201Edible flours and meals of other poultry offal25%
- 02109930002K'o Chiai (Gecko Gecko), dried2.5%
- 02109941009Lu Pien (Cervi Penis), dried20%
Pos tarif bab ini melebihi 250 item, sisanya silakan cari di halaman Pencarian Tarif
Apa bedanya tarif kolom pertama, kedua, dan ketiga dalam tarif?
Kaidah Umum 2 dari «Tarif Impor Pabean» membagi tarif menjadi 3 kolom: Kolom pertama berlaku untuk barang impor dari anggota Organisasi Perdagangan Dunia, atau dari negara/wilayah yang memiliki perlakuan timbal balik dengan Taiwan; Kolom kedua hanya berlaku untuk barang impor “tertentu” dalam dua kondisi: barang tertentu dari negara/wilayah kurang berkembang atau berkembang tertentu, atau barang tertentu dari negara/wilayah yang telah menandatangani perjanjian perdagangan bebas atau perjanjian kerja sama ekonomi dengan Taiwan; jika tidak dapat menggunakan dua kolom di atas, baru berlaku Kolom ketiga. Jika kolom pertama dan kedua dapat berlaku bersamaan, diambil tarif yang lebih rendah. Tiongkok daratan adalah anggota Organisasi Perdagangan Dunia, pada prinsipnya menggunakan kolom pertama; kolom kedua untuk Tiongkok daratan hanya terbatas pada barang dalam daftar Early Harvest ECFA.
Halaman bab dan pos tarif di situs ini menampilkan tarif kolom pertama. Kolom kedua dalam tabel tarif ditandai dengan kode negara untuk objek yang berlaku, misalnya “Bebas pajak (PA,GT,NI,SV,HN,NZ,SG)”; kode hanya merupakan tanda pada tabel tarif, sebagian perjanjian di antaranya sudah dihentikan atau diakhiri penerapannya (seperti Nikaragua, El Salvador, Honduras), penerapan sebenarnya mengikuti pengumuman Direktorat Jenderal Bea Cukai. Barang eceran dalam paket pos memiliki ketentuan tersendiri: jika nilai pabean melebihi batas bebas pajak, kecuali tembakau, minuman beralkohol, dan barang berkuota tarif, dikenakan bea masuk dengan tarif 5%; tetapi jika satu item atau barang dengan pos tarif yang sama digabungkan melebihi NT$2.000, tidak dianggap barang eceran, harus dikenakan pajak sesuai tarif masing-masing pos tarif (Kaidah Umum 5; Pasal 8, 9 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor). Ketentuan tarif 5% ini hanya mencakup paket pos dan penumpang, barang kiriman ekspres dihitung sesuai tarif masing-masing pos tarif.
Pertanyaan yang Sering Diajukan
- Bea masuk: pos tarif ad valorem dihitung dari nilai pabean × tarif, pos tarif tarif spesifik dihitung berdasarkan jumlah atau berat (impor dari Tiongkok daratan pada prinsipnya menggunakan kolom pertama).
- PPN: dasar pengenaan pajak adalah nilai pabean ditambah bea masuk, dipungut oleh Bea Cukai (Pasal 20 dan Pasal 41 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN); produk yang juga dikenakan pajak barang atau pajak tembakau-alkohol, dasar pengenaan pajaknya harus ditambahkan lagi.
- Biaya Jasa Promosi Perdagangan: batas maksimum menurut undang-undang adalah 4,25 per sepuluh ribu dari nilai barang (Pasal 21 Undang-Undang Perdagangan), saat ini dipungut 4 per sepuluh ribu dari nilai pabean, jumlah yang harus dibayar tidak melebihi NT$100 dibebaskan.
- Jika wajib pajak yang sama dalam setengah tahun yang sama (Januari–Juni, Juli–Desember) mendapat pembebasan pajak lebih dari 6 kali, impor berikutnya dalam periode itu tidak lagi dibebaskan pajak (Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017)).
- Barang kiriman ekspres dalam satu kiriman tidak boleh dipisah untuk dideklarasikan sendiri-sendiri (Pasal 14 Peraturan Kepabeanan Barang Kiriman Ekspres Udara).
- Jika paket pos melebihi batas, seluruh nilainya dikenakan pajak penuh, bukan hanya bagian yang melebihi (Pasal 8 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor).
Dari mana dasar hukum dan sumber data halaman ini?
- Pasal 3 Undang-Undang Kepabeanan: Pemungutan bea masuk dan klasifikasi tarif barang ekspor-impor, kecuali Undang-Undang Kepabeanan mengatur lain, mengikuti «Tarif Impor Pabean»; «Tarif Impor Pabean» ditetapkan dan diumumkan melalui proses legislatif tersendiri.
- Tarif Impor Pabean (Basis Data Peraturan Nasional mencantumkan tanggal revisi terakhir 28 Januari Tahun ROC 115 (2026)): Kaidah Umum 2 tentang 3 kolom tarif, Kaidah Umum 5 tentang barang eceran dalam paket pos, Kaidah Interpretasi 1 sampai 6.
- Pasal 21 Undang-Undang Kepabeanan dan «Peraturan Pelaksanaan Putusan Klasifikasi Tarif Barang Impor di Muka»: pengajuan putusan klasifikasi tarif di muka sebelum impor.
- Pasal 20 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN: PPN barang impor dihitung dari jumlah setelah bea masuk ditambahkan ke nilai pabean; Pasal 41: PPN barang impor dipungut oleh Bea Cukai.
- Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor Pasal 7, 8, 9, 11, 12: bebas pajak NT$2.000, pemungutan penuh jika melebihi batas, definisi barang eceran, penggabungan perhitungan paket dari pengirim yang sama yang tiba pada tanggal yang sama untuk penerima yang sama, lebih dari 6 kali dalam setengah tahun tidak berlaku bebas pajak.
- Pengumuman Kementerian Perekonomian No. 11104603570 tanggal 19 Agustus Tahun ROC 111 (2022): ketentuan bebas izin impor untuk barang Tiongkok daratan bernilai kecil; Pengumuman No. 111046035701 tanggal sama: item barang yang dikecualikan dari penerapan.
- Pengumuman Kementerian Keuangan No. 1061018778 tanggal 7 September Tahun ROC 106 (2017): satu kiriman dengan nilai pabean NT$2.000 ke bawah bebas pajak; Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017): lebih dari 6 kali pembebasan pajak dalam setengah tahun tidak berlaku lagi.
- Penjelasan umum «Kompilasi Tarif Impor Pabean dan Tabel Klasifikasi Barang Ekspor-Impor Republik Tiongkok» edisi Tahun ROC 112 (2023) oleh Direktorat Jenderal Bea Cukai, Kementerian Keuangan: 21 bagian, 97 bab (Bab 77 dikosongkan), Bab 98 ditambahkan di luar kerangka HS, serta kode tarif 8 digit, klasifikasi manajemen perdagangan dan statistik 10 digit, ditambah 1 digit angka pemeriksaan.
- «Tabel Kode Ketentuan Impor» dari Biro Perdagangan Internasional, Kementerian Perekonomian: kolom ketentuan impor yang kosong berarti “diizinkan (dibebaskan dari penerbitan izin)”.
Batasan penggunaan: Statistik pada halaman ini dirangkum dari basis data tarif HowBridge, hanya untuk referensi pencarian; klasifikasi pos tarif, tarif yang berlaku, dan ketentuan impor mengikuti pengumuman Direktorat Jenderal Bea Cukai (Kementerian Keuangan), Biro Perdagangan Internasional (Kementerian Perekonomian), dan penetapan Bea Cukai. Halaman ini bukan merupakan opini klasifikasi tarif untuk kasus tertentu.
Bacaan Lanjutan
Setelah menemukan pos tarif, coba hitung berapa yang harus dibayar
Masukkan harga barang, berat, dan metode pengiriman untuk mengestimasi bea masuk, PPN, dan biaya kirim, tanpa perlu masuk akun.
Estimasi Bea Masuk