How much import duty for Chapter 5 “Products of Animal Origin, Not Elsewhere Specified”? Rates and import regulations for 126 tariff lines
Quick answer: How much duty for Chapter 5?
Chapter 5 “Products of Animal Origin, Not Elsewhere Specified” has 126 tariff lines; the most common Column 1 rate is 0%.Of these, 57 tariff lines are 0% (45.2%), and the highest ad valorem rate is 500%.104 tariff lines carry an import regulation code; the most common is B01 (77 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 5's tariff lines?
- 0% 57
- Over 0% to 5% 36
- Over 5% to 10% 5
- Over 10% 28
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 126 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 5?
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.
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
77 tariff lines
MW0
Importation of Mainland China products is prohibited.
34 tariff lines
502
For importing dry goods:(1) A photocopy of business license for dealing with Chinese medicine ( or pharmaceu…
26 tariff lines
F01
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The…
23 tariff lines
513
Importation of Chinese medicine materials shall comply with the regulation of "502".
8 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
7 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 5?
0501 未加工之已淨或未淨人髮；人髮廢料
0502 豬鬃、豬毛；獾毛及其他製刷用毛；廢鬃、廢毛
- 05021010009Pigs', hogs' and boars' bristles or hair0%
- 05021020007Pigs', hogs' and boars' bristle or hair, waste0%
- 05029011001Badger hair0%
- 05029019003Other brush making hair0%
- 05029020000Badger hair and other brush making hair, waste0%
0504 動物腸、膀胱及胃（魚類者除外），整個或切開者均在內，生鮮、冷藏、冷凍、鹹、浸鹹、乾或燻製者
- 05040011008Casings of swine5%
- 05040012007Casings of sheep, lambs and goats10%
- 05040019000Other casings of animals10%
- 05040021113Guts (including intestines and rectum) of swine, whole and pieces thereof, fresh or chilled15%
- 05040021122Guts (including intestines and rectum) of swine, whole and pieces thereof, frozen15%
- 05040021131Guts (including intestines and rectum) of swine, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040021211Stomachs of swine, whole and pieces thereof, fresh or chilled15%
- 05040021220Stomachs of swine, whole and pieces thereof, frozen15%
- 05040021239Stomachs of swine, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040022005Guts, bladders and stomachs of poultry, whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked25%
- 05040023111Guts (including intestines and rectum) of bovine animals, whole and pieces thereof, fresh or chilled15%
- 05040023120Guts (including intestines and rectum) of bovine animals, whole and pieces thereof, frozen15%
- 05040023139Guts (including intestines and rectum) of bovine animals, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040023219Stomachs of bovine animals, whole and pieces thereof, fresh or chilled15%
- 05040023228Stomachs of bovine animals, whole and pieces thereof, frozen15%
- 05040023237Stomachs of bovine animals, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040023317Bladders of bovine animals, whole and pieces thereof, fresh or chilled15%
- 05040023326Bladders of bovine animals, whole and pieces thereof, frozen15%
- 05040023335Bladders of bovine animals, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040029918Bladders of swine, whole and pieces thereof, fresh or chilled15%
- 05040029927Bladders of swine, whole and pieces thereof, frozen15%
- 05040029936Bladders of swine, whole and pieces thereof, salted, in brine, dried or smoked15%
- 05040029990Guts, bladders and stomachs of other animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked15%
0505 帶羽毛或羽絨之鳥皮及鳥之其他部分、羽毛暨其片段（不論已否修剪）及羽絨，僅經潔淨、消毒或保藏處理而未進一步加工者；及其粉末或廢料
- 05051000008Feathers of a kind used for stuffing; down0%
- 05059010009Skins and other parts of birds, with their feathers or down, not further worked than cleaned, disinfected or treated for preservation0%
- 05059020105Feathers powder0%
- 05059020203Feathers waste0%
- 05059030005Feathers and down,not for stuffing0%
0506 未經加工之骨及角髓，但已去脂經簡單處理（未切成形）、經酸處理或除膠者；及其粉末與廢料
- 05061000007Ossein and bones treated with acid2.5%
- 05069011007Hu Ku (Tigris Os) (incl. for Chinese drugs)2.5%
- 05069012006Hsiung Ku (Ursi Os) (incl. for Chinese drugs)2.5%
- 05069019107Fishery bones (bones suitable for human comsuption are classified under chapter 3)0%
- 05069019205Bau ku (leopard os) (incl. for chinese drugs)0%
- 05069019900Other bones0%
- 05069020006Horn-cores0%
- 05069030004Powder and waste of bones and horn-cores0%
0507 象牙，龜殼，鯨鬚及鯨鬚髮，獸角，鹿角，蹄，甲，爪，喙之未經加工者，或經簡單處理，但未切成形者；及其粉末與廢料
- 05071011003Ivory, unworked or simply prepared but not cut to shape2.5%
- 05071012002Rhinoceros horns, superior quality (incl. for Chinese drugs)2.5%
- 05071013001Rhinoceros horns, inferior quality (incl. for Chinese drugs)2.5%
- 05071019005Other animals teeth2.5%
- 05071021001Ivory powder2.5%
- 05071022000Rhinoceros horns powder2.5%
- 05071029003Other animals teeth powder2.5%
- 05071031009Ivory, waste2.5%
- 05071032008Rhinoceros horns, waste2.5%
- 05071039001Other animal teeth powder, waste2.5%
- 05079011006Dia Mou K'o (Eretmochelytis carapax) (incl. for Chinese drugs)0%
- 05079012005Pieh Chia K'o (Amydae carapax) (incl. for Chinese drugs)0%
- 05079013004Tortoise shell, Terrapin plastron (incl. for Chinese drugs)0%
- 05079014003Tortoise claws0%
- 05079015002Tortoise scales0%
- 05079016001Whalebone, whalebone hair0%
- 05079017000Whalebone, whalebone hair, waste0%
- 05079018009Antlers (incl, for Chinese drugs)15%
- 05079019008Lu Jung (Cervi parvum cornu) (incl. for Chinese drugs)25%
- 05079020005Other deer velvet [Lu jung (cervi parvum cornu) (incl. for Chinese drugs)]500%
- 05079021004Lu Chiao Shuang (Cornu cervi degelatimatum) (incl. for Chinese drugs)12.5%
- 05079022003Lu Chiao Ts'uei (Cervi cornus fragmenta) (incl. for Chinese drugs)15%
- 05079023002Buffalo and cow horns0%
- 05079024001Antelope horns (incl. for Chinese drugs)0%
- 05079025000Goat horns (incl. for Chinese drugs)0%
- 05079026009Chuan Shan Chia (Manidis squama) (incl. for Chinese drugs)0%
- 05079027008Crocodile scales0%
- 05079031002Antlers powder (incl. for Chinese drug)12.5%
- 05079032001Antelope horn powder (incl. for Chinese drugs)0%
- 05079091009Other animal horns, hooves, nails, claws and beaks (incl. for Chinese drugs)0%
- 05079092008Other animal horn, hooves, nails, claws and beaks, powder (incl. for Chinese drugs)0%
- 05079093007Other animal horn, hooves, nails, claws and beaks, waste (incl. for Chinese drugs)0%
0508 珊瑚或類似物質，未經加工，或經簡單處理但未另行加工者；軟體水產動物，甲殼類或棘皮動物之介殼和墨魚骨，未經加工或經簡單處理但未切成形者，粉及其廢料
- 05080011102Precious red coral (Family Coralliidae)materials3%
- 05080011905Other coral and similar material3%
- 05080012101Powder and waste of precious red coral (Family Coralliidae)materials(incl. for Chinese drugs)3%
- 05080012904Other powder and waste of coral and similar material (incl. for Chinese drugs)3%
- 05080020003Shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape0%
- 05080030001Shell meal0%
- 05080040009Shell waste0%
0510 龍涎香、海狸香、麝狸香及麝香；斑蝥；膽汁（乾鮮在內）；分泌腺及其他動物產品之鮮、冷藏、冷凍或暫時保存供製藥之用者
- 05100011000Ambergris2.5%
- 05100012009Castoreum2.5%
- 05100013008Civet2.5%
- 05100014007Musk of granules (incl. for Chinese drugs)2.5%
- 05100015006Musk of powder in bottle (1 gm.) (incl. for Chinese drugs)2.5%
- 05100016005Bezoar (incl. cow bezoar and monkey bezoar) (incl. for Chinese drugs)2.5%
- 05100021008Chen Hsieh (Bathus)2.5%
- 05100022007Chiu Hsiang Chung (Coridius)2.5%
- 05100023006Wu Ko Chung (Chrysomyiae Larva)2.5%
- 05100029000Other arthropoda drugs2.5%
- 05100031006Shui Chih (Hirudo)2.5%
- 05100032005Ti Lung (Lumbricus)2.5%
- 05100033004Pearls for medical use2.5%
- 05100034003Pearls crushed or powder, for medical use2.5%
- 05100039008Other invertebrates drugs2.5%
- 05100044001Hsiung Tan (Ursi Fel)2.5%
- 05100049006Other vertebrates drugs2.5%
0511 未列名動物產品；第一章或第三章所列不適於人類食用之死動物
- 05111000000Bovine semen0%
- 05119110117Spawn, rainbow trout, fertile0%
- 05119110199Other spawn, freshwater fishes, fertile0%
- 05119110304spawn, seawater, fertile0%
- 05119120008Fish waste9%
- 05119191002Spawn, shrimp0%
- 05119199102Mackerel and carangidae fishes (other than Atlantic blue fish and Parastromateus niger), frozen, for grouper feeding12%
- 05119199905Other products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 312%
- 05119910002Eggs, silkworm and silkworm dung0%
- 05119920000Parings and waste of raw mides or skins7.5%
- 05119930008Chrysalis of silkworm for feeding fish4%
- 05119940006Horsehair,horse tail hair and horsehair waste, whether or not put up as a layer with or without supporting material0%
- 05119950003Bovine animal hair and Bovine animal hair waste, whether or not put up as a layer with or without supporting material0%
- 05119960001Natural sponges of animal origin9%
- 05119991102Human semen0%
- 05119991200Semen for livestock and poultry breeding0%
- 05119991905Other animal semen0%
- 05119992101Human embryos0%
- 05119992209Embryos for livestock and poultry breeding0%
- 05119992904Other animal embryos0%
- 05119999211Silkworm (incl. for Chinese drugs)0%
- 05119999239Worm baits (for fishing)0%
- 05119999248Worm baits (for tropical fish feeding)0%
- 05119999319Butterflies, for art works0%
- 05119999391Insects, n.e.s.,for art works0%
- 05119999408Ovum for livestock and poultry breeding0%
- 05119999907Other animal products;dead animals of Chapter 1, unfit for human consumption0%
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 5 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 5's tariff lines carry a 0% duty rate?
Of this chapter's 126 tariff lines, 57 have a Column 1 rate of 0%, or 45.2%. 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 5 goods be shipped from mainland China to Taiwan?
You need to check line by line. This chapter has 34 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.
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.
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