Bab 2 Daging dan Sisa Daging yang Boleh Dimakan — Berapakah duti import? Kadar cukai dan peraturan import bagi 254 kod tarif
Jawapan Pantas: Berapakah duti import bagi Bab 2?
Bab 2 Daging dan Sisa Daging yang Boleh Dimakan mempunyai sejumlah 254 kod tarif; kadar cukai lajur pertama yang paling biasa ialah 15%.Antaranya, 0 kod tarif dikenakan 0% (0%), manakala kadar cukai ad valorem tertinggi ialah 45%.Selain itu, 40 kod tarif bukan kadar cukai ad valorem semata-mata (contohnya dikira mengikut kuantiti atau berat).253 kod tarif mempunyai kod peraturan import; yang paling biasa ialah F01 (250 kod tarif).Semasa import, cukai jualan dikenakan ke atas jumlah selepas duti kastam (dan cukai barangan, cukai tembakau & alkohol, dll.) ditambah kepada harga cukai; peraturan pengecualian cukai untuk import bernilai kecil dijelaskan dalam Soalan Lazim di bawah; jumlah cukai sebenar yang perlu dibayar tertakluk kepada penetapan Kastam.
Bagaimana taburan kadar tarif kod dalam Bab 2?
- 0% 0
- Melebihi 0% hingga 5% 1
- Melebihi 5% hingga 10% 4
- Melebihi 10% 209
- Cukai spesifik atau kaedah pengiraan cukai lain 40
Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 254 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.
Apakah kod peraturan import biasa dalam Bab 2?
Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.
F01
Makanan dan produk berkaitan mesti memohon pemeriksaan import di Agensi Kawalan Makanan dan Ubat.
250 kod tarif
MW0
Barangan dari China daratan dilarang import.
241 kod tarif
B01
Ikut prosedur kuarantin mengikut "Senarai Produk Haiwan dan Tumbuhan Wajib Kuarantin".
209 kod tarif
113
Import dari AS, Kanada, Belanda, Sweden, Jepun atau Mexico memerlukan lesen import.
18 kod tarif
MP1
Barangan dari China daratan dibenarkan import bersyarat mengikut "Senarai Import Bersyarat".
1 kod tarif
111
Barangan import terkawal.
1 kod tarif
Bab ini tergolong dalam Bab 1 hingga 24 Tarif (produk haiwan dan tumbuhan, lemak minyak, makanan olahan, minuman dan tembakau, dll.), yang tidak termasuk dalam skop notis pengecualian permit import bagi kuantiti kecil produk perindustrian Tanah Besar.Barangan Tanah Besar yang bertanda MW0 tidak dibenarkan import, kecuali dinyatakan pengecualian lain dalam peraturan atau diluluskan secara khas, tanpa mengira sama ada melalui pos atau ekspres.
Apakah kod tarif yang terdapat dalam 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%
Bab ini mempunyai lebih daripada 250 kod tarif; sila gunakan carian tarif untuk selebihnya
Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?
Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.
Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.
Soalan Lazim
Apakah cukai yang perlu dibayar untuk mengimport produk Bab 2 ke Taiwan?
Secara umum terdapat tiga jenis kos:
- Duti Kastam: Bagi kod tarif ad valorem, dikira sebagai harga cukai × kadar cukai; bagi kod tarif spesifik, dikira mengikut kuantiti atau berat (import dari China Tanah Besar pada dasarnya menggunakan lajur pertama).
- Cukai Jualan: Asas cukai ialah harga cukai ditambah duti kastam, dikutip oleh Kastam bagi pihak (Perkara 20 dan Perkara 41 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah); bagi produk yang turut dikenakan cukai barangan atau cukai tembakau & alkohol, asas cukai akan ditambah lagi.
- Fi Perkhidmatan Promosi Perdagangan: Had maksimum berkanun ialah 4.25 per 10,000 daripada harga barangan (Perkara 21 Akta Perdagangan Luar Negeri), semasa ini dikutip pada kadar 4 per 10,000 daripada harga cukai; dikecualikan jika jumlah yang perlu dibayar tidak melebihi NT$100.
Adakah terdapat had pengecualian cukai untuk import bernilai kecil? Bagaimana jika melebihi had?
Ya. Jika harga cukai bagi barangan import dalam satu penghantaran adalah NT$2,000 atau kurang, duti kastam serta cukai jualan dan cukai barangan yang dikutip oleh Kastam bagi pihak dikecualikan, kecuali tembakau & alkohol serta produk pertanian yang dikenakan kuota tarif (Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778; untuk bungkusan pos, lihat juga Perkara 7 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Tiga perkara perlu diambil perhatian:
- Jika seseorang pembayar cukai yang sama menikmati pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun yang sama (bulan 1–6, bulan 7–12), import seterusnya dalam tempoh itu tidak lagi dikecualikan cukai (Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007).
- Barangan ekspres dalam penghantaran yang sama tidak boleh diisytiharkan secara berasingan (Perkara 14 Kaedah Pelepasan Kastam Barangan Ekspres Udara).
- Jika bungkusan pos melebihi had, keseluruhan jumlah dikenakan cukai, bukan hanya bahagian yang melebihi (Perkara 8 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar).
Berapa banyak kod tarif dalam Bab 2 dikenakan 0% duti kastam?
Daripada 254 kod tarif dalam bab ini, 0 kod tarif mempunyai kadar cukai lajur pertama 0%, iaitu 0%. 0% hanya bermaksud duti kastam adalah sifar: cukai jualan pada dasarnya masih perlu dikira semasa import (lihat soalan sebelum ini untuk pengecualian cukai bernilai kecil), dan peraturan import pada kod tarif (pemeriksaan, kuarantin, dokumen kebenaran) juga tidak dikecualikan kerananya.
Bolehkah produk Bab 2 dihantar dari China Tanah Besar ke Taiwan?
Perlu disahkan mengikut setiap kod tarif. Bab ini mempunyai 241 kod tarif bertanda MW0 (barangan Tanah Besar tidak dibenarkan import). Bab ini tergolong dalam Bab 1 hingga 24 Tarif (produk haiwan dan tumbuhan, lemak minyak, makanan olahan, minuman dan tembakau, dll.), yang tidak termasuk dalam skop notis pengecualian permit import bagi kuantiti kecil produk perindustrian Tanah Besar; barangan Tanah Besar yang bertanda MW0 tidak dibenarkan import, kecuali dinyatakan pengecualian lain dalam peraturan atau diluluskan secara khas, dan tidak dilonggarkan hanya kerana kuantiti kecil peribadi atau melalui pos/ekspres. Sila rujuk kod dan penerangan bagi kod tarif lain.Selain itu, 1 kod tarif mempunyai tanda MP1 (barangan Tanah Besar dibenarkan import secara bersyarat), yang perlu mematuhi peraturan dalam Jadual Ringkasan Peraturan Pengurusan Import dan Item Import Bersyarat Barangan Tanah Besar oleh Biro Perdagangan Luar Negeri.
Dalam bab yang sama, bagaimana untuk mengesahkan kod tarif yang betul untuk produk saya?
Mengikut Peraturan Interpretasi Am Tarif Import Kastam, tajuk seksyen dan bab hanya untuk rujukan; klasifikasi bergantung kepada nama kod tarif serta nota seksyen dan nota bab (Peraturan 1); jika nama kod tarif dan nota tidak menetapkan, barulah dirujuk kepada barangan belum siap dan campuran (Peraturan 2), keutamaan barangan yang lebih spesifik, ciri utama, klasifikasi terakhir (Peraturan 3), dan yang paling hampir (Peraturan 4); bekas dan pembungkusan dirujuk kepada Peraturan 5; apabila diperincikan kepada peringkat item, Peraturan 6 hanya membandingkan item pada peringkat yang sama. Jika masih tidak pasti, pembayar cukai atau ejennya boleh memohon Penentuan Tarif Terlebih Dahulu kepada Kastam sebelum barangan diimport, dan Kastam akan membalas secara bertulis (Perkara 21 Akta Kastam); apabila barangan sebenar sama dengan barangan yang dinilai terlebih dahulu, Kastam hendaklah menetapkan mengikut kod tarif yang telah dinilai, kecuali pemohon memberikan maklumat yang salah atau tidak benar (Perkara 10 Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import).
Dari mana sumber undang-undang dan data halaman ini?
- Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
- Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
- Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
- Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
- Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
- Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
- Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
- Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
- Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".
Had penggunaan:Statistik dalam halaman ini dirumus oleh Pangkalan Data Tarif HowBridge, hanya untuk rujukan carian; kod tarif, kadar cukai terpakai dan peraturan import tertakluk kepada notis Jabatan Kastam Kementerian Kewangan, Biro Perdagangan Luar Negeri Kementerian Hal Ehwal Ekonomi, dan penetapan Kastam. Halaman ini tidak membentuk pandangan klasifikasi tarif untuk kes individu.
Bacaan Lanjut
Selepas menemui kod tarif, kira jumlah yang perlu dibayar
Masukkan harga produk, berat dan kaedah penghantaran untuk menganggarkan duti kastam, cukai jualan dan kos penghantaran, tanpa perlu log masuk.
Anggarkan Cukai Import