How much import duty for Chapter 4 “Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified”? Rates and import regulations for 83 tariff lines
Quick answer: How much duty for Chapter 4?
Chapter 4 “Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified” has 83 tariff lines; the most common Column 1 rate is 20%.Of these, 2 tariff lines are 0% (2.4%), and the highest ad valorem rate is 35%.Another 15 tariff lines do not use a simple ad valorem rate (for example, duty calculated by quantity or weight).83 tariff lines carry an import regulation code; the most common is F01 (73 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 4's tariff lines?
- 0% 2
- Over 0% to 5% 11
- Over 5% to 10% 12
- Over 10% 43
- Specific duty or other calculation method 15
Calculated from each tariff line's Column 1 rate, 83 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 4?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
F01
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The…
73 tariff lines
MW0
Importation of Mainland China products is prohibited.
50 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
23 tariff lines
A01
Importation of feeds shall be made in accordance with Article 22-2 of the Feeds Control Act.
3 tariff lines
404
For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by…
1 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
1 tariff lines
This chapter falls under tariff Chapters 1 to 24 (animal and vegetable products, fats and oils, prepared foodstuffs, beverages, tobacco, etc.), which are not covered by the announcement on the import permit exemption for small quantities of mainland China industrial products. Mainland China goods marked MW0 are not permitted for import unless the regulations provide an exception or special approval is granted, whether shipped by post or express.
What tariff lines are in Chapter 4?
0401 乳及乳油，未濃縮且未加糖及未含其他甜味料者
- 04011010001Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1%NT$15.6/KGM
- 04011020009Longlife milk (excluding milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1%NT$15.6/KGM
- 04011090004Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, not exceeding 1%20%
- 04012010009Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6%NT$15.6/KGM
- 04012020007Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6%NT$15.6/KGM
- 04012090002Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6%20%
- 04014010005Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%NT$15.6/KGM
- 04014020003Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%NT$15.6/KGM
- 04014090008Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10%20%
- 04015010002Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%NT$15.6/KGM
- 04015020000Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%NT$15.6/KGM
- 04015090005Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 10%20%
0402 乳及乳油（濃縮或加糖或含其他甜味料者）
- 04021000100Milk, goat's and sheep's, in powder, of a fat content, by weight, not exceeding 1.5%10%
- 04021000903Other milk and cream, in powder, granule or other solid form, of a fat content, by weight, not exceeding 1.5%10%
- 04022100107Milk, goat's and sheep's, in powder, of a fat content, by weight, exceeding 1.5%, not containing added sugar or other sweetening matter10%
- 04022100900Other milk and cream, in powder, granule or other solid form, of a fat content, by weight, exceeding 1.5%, not containing added sugar or other sweetening matter10%
- 04022900109Milk, goat's and sheep's, in powder, of a fat content, by weight, exceeding 1.5%, containing added sugar or other sweetening matter10%
- 04022900902Other Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%, containing added sugar or other sweetening matter10%
- 04029110002Condensed milk, not containing added sugar or other sweetening matter20%
- 04029120000Milk, evaporated, not containing added sugar or other sweetening matter20%
- 04029130008Cream, evaporated or sterilized, not containing added sugar, or other sweetening matter5%
- 04029190103Evaporated milk (concentrated milk), not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%, frozen20%
- 04029190201Evaporated milk, (concentrated milk), not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1% but not exceeding 7.5%, frozen20%
- 04029190309Evaporated milk (concentrated milk), not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 7.5% but not exceeding 15%, frozen20%
- 04029190407Evaporated milk (concentrated milk), not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 15%, frozen20%
- 04029190906Other milk and cream, not containing added sugar or other sweetening matter20%
- 04029910004Fresh milk,containing added sugar or other sweetening matterNT$15.6/KGM
- 04029920002Milk, evaporated or sterilized, containing added sugar or other sweetening matterNT$15.6/KGM
- 04029930000Cream, evaporated or sterilized, containing added sugar or other sweetening matter10%
- 04029940008Condensed milk, containing added sugar or other sweetening matter30%
- 04029991006Milk of goat and sheep, containing added sugar or other sweetening matter20%
- 04029992005Other milk, containing added sugar or other sweetening matterNT$15.6/KGM
- 04029999008Other cream, containing added sugar or other sweetening matter20%
0403 酸酪乳；酪乳、凝固乳及乳油、酸乳酒及其他經發酵或酸化之乳及乳油，不論是否濃縮或加糖或含其他甜味料或香料，或添加水果、堅果或可可者
- 04032000009Yogurt15%
- 04039010002Buttermilk, dry, powder10%
- 04039021009Fresh or condensed buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa20%
- 04039022008Buttermilk, dry, in block or other solid form, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa20%
- 04039029001Other buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoaNT$15.6/KGM
- 04039030008Yeast milk and fermented milk powder, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa20%
- 04039040006Curdled milk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoaNT$15.6/KGM
- 04039051002Flavoured, modified, or fermented milk, sour, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa20%
- 04039059004Other flavoured, modified, or fermented milk (including kephir), whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoaNT$15.6/KGM
- 04039060001Cream, sour20%
- 04039090005Other cream, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoaNT$15.6/KGM
0404 乳清，不論是否濃縮或加糖或含其他甜味料者；其他未列名天然乳品不論是否加糖或含其他甜味料者
- 04041000108Whey and modified whey, not concentrated, whether or not containing added sugar or other sweetening matter5%
- 04041000215Whey and modified whey, concentrated, whether or not containing added sugar or other sweetening matter, for feeding5%
- 04041000297Whey and modified whey, concentrated, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included5%
- 04049000101Products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included,for feeding27.5%
- 04049000904Products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included27.5%
0405 乳品衍生之乳酪及其他油脂；乳製品塗醬
- 04051000009Butter5%
- 04052010005Dairy spreads, with a milkfat content of 75% or more but less than 80% by weight15%
- 04052020003Dairy spreads, with a milkfat content of 39% or more but less than 75% by weight15%
- 04059010000Milk fat, anhydrous8%
- 04059090003Other fats and oils derived from milk15%
0406 乾酪及凝乳
- 04061000008Fresh (unripened or uncured) cheese, including whey cheese, and curd5%
- 04062000104Grated or powdered cheese, of all kind, for feeding5%
- 04062000907Grated or powdered cheese, of all kind,not elsewhere specified or included5%
- 04063000004Processed cheese, not grated or powdered5%
- 04064000002Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti5%
- 04069000001Other cheese5%
0407 帶殼禽蛋，鮮、保藏或煮熟
- 04071110004Fertilised eggs of specific pathogen free of fowls of the species Gallus domesticus for incubation0%
- 04071190007Other fertilised eggs of fowls of the species Gallus domesticus for incubation10%
- 04071910006Other fertilised birds' eggs of specific pathogen free for incubation0%
- 04071990107Fertilised birds' eggs for incubation of heading 0105 and subheading 0106.33(excluding fertilised eggs of fowls of the species Gallus domesticus for incubation)10%
- 04071990900Other fertilised birds' eggs for incubation10%
- 04072100004Eggs of fowls of the species Gallus domesticus, in shell, fresh30%
- 04072900006Other birds' eggs, in shell, fresh30%
- 04079000000Birds' eggs, in shell, preserved or cooked30%
0408 去殼禽蛋及蛋黃（鮮、乾燥、已蒸煮或水煮、塑製、冷凍或其他方法保藏，不論是否加糖或其他甜味料者）
- 04081100005Egg yolks powder30%
- 04081910005Egg yolks, frozen30%
- 04081990008Other similar articles20%
- 04089110006Whole egg powder30%
- 04089190009Other birds' eggs, not in shell, dried30%
- 04089910008Whole eggs, frozen30%
- 04089990001Other similar articles25%
0409 天然蜜
0410 昆蟲及其他未列名食用動物產品
- 04101000002Insects20%
- 04109010101Salanganes' nests (birds' nests )whether or not with clean or cut, but not further worked20%
- 04109010904Other Salanganes' nests ( birds' nests)20%
- 04109091103Royal jelly35%
- 04109091906Other bee products35%
- 04109099105Soft-shell turtle (terrapin) egg, fresh20%
- 04109099908Other edible products of animal origin, not elsewhere specified or included20%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
What taxes apply when importing Chapter 4 goods into Taiwan?
There are generally three charges:
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
Is there a duty exemption threshold for small-value imports? How are amounts over the threshold taxed?
Yes. If a single shipment's dutiable value is NT$2,000 or less, it is exempt from customs duty and from the business tax and commodity tax that Customs collects on the government's behalf, except for tobacco, alcohol, and agricultural products subject to a tariff rate quota (Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017); for postal parcels, see also Article 7 of the Regulations Governing Customs Clearance of Postal Parcels). Three things to note:
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
How many of Chapter 4's tariff lines carry a 0% duty rate?
Of this chapter's 83 tariff lines, 2 have a Column 1 rate of 0%, or 2.4%. A 0% rate only means customs duty is zero: business tax generally still applies on import (see the previous question for the small-value exemption), and any import regulations on the tariff line (inspection, quarantine, permit documents) are not waived because of it.
Can Chapter 4 goods be shipped from mainland China to Taiwan?
You need to check line by line. This chapter has 50 tariff lines marked MW0 (import of mainland China goods not permitted). This chapter falls under tariff Chapters 1 to 24 (animal and vegetable products, fats and oils, prepared foodstuffs, beverages, tobacco, etc.), which are not covered by the announcement on the import permit exemption for small quantities of mainland China industrial products. Mainland China goods marked MW0 are not permitted for import unless the regulations provide an exception or special approval is granted — this is not relaxed for small personal quantities or by shipping via post or express. Check the code and description for the remaining tariff lines.Another 1 tariff lines carry MP1 (conditional import of mainland China goods permitted), which requires meeting the requirements in the International Trade Administration's Compilation Table of Conditionally Permitted Mainland China Goods and Import Management Regulations.
Within the same chapter, how do I confirm which tariff line my item falls under?
Under the General Rules for the Interpretation of the Customs Import Tariff, section and chapter titles are for reference only — classification is determined by the tariff line description and the section and chapter notes (Rule 1). If the description and notes do not settle it, then unfinished goods and mixtures (Rule 2), the more specific description, essential character, or classification under the last heading in order (Rule 3), and the most akin heading (Rule 4) apply in turn, with containers and packaging governed separately by Rule 5; when narrowing down to an “item” level, Rule 6 compares only items at the same level. If still uncertain, the taxpayer or their agent may apply to Customs for a binding tariff ruling before the goods are imported, and Customs will respond in writing (Customs Act Article 21); when the goods actually arriving match the ruling, Customs must classify them under the ruled tariff line, except where the applicant provided incorrect or false information (Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods, Article 10).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
Related reading
Found your tariff line? Calculate what you owe
Enter the item price, weight, and shipping method to estimate customs duty, business tax, and shipping cost — no login required.
Estimate import taxes and fees