Bab 4 Produk Tenusu; Telur Burung; Madu Asli; Produk yang Boleh Dimakan daripada Haiwan yang Tidak Dinyatakan di Tempat Lain — Berapakah duti import? Kadar cukai dan peraturan import bagi 83 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 4?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 83 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 4?

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.

Apakah kod tarif yang terdapat dalam Bab 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

• 04090000007Natural honey35%

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%

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

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)".

Bacaan Lanjut