第 8 章 食用果實及堅果；柑橘屬果實或甜瓜之外皮
食用果實及堅果；柑橘屬果實或甜瓜之外皮（HS 第 8 章）所有商品的台灣進口關稅稅率、輸入規定與稅則號列（CCC Code）查詢，共 144 個號列。點各品項看詳細稅率與進口稅試算，或用 進口稅試算機
0801 椰子、巴西栗及腰果，鮮或乾，不論是否去殼或去皮
0802 其他鮮、乾堅果，不論是否去殼或去皮
- 08021110005 5%
- 08021120003 NT$4/KGM or 10% whichever is higher
- 08021210004 2.5%
- 08021220002 NT$4/KGM or 10% whichever is higher
- 08022100005 7.5%
- 08022200004 7%
- 08023100003 5%
- 08023200002 5%
- 08024110009 NT$5.8/KGM or 16% whichever is higher
- 08024120007 NT$10.2/KGM or 16% whichever is higher
- 08024210008 NT$5.8/KGM or 16% whichever is higher
- 08024220006 NT$10.2/KGM or 16% whichever is higher
- 08025100008 3%
- 08025200007 3%
- 08026100006 7.5%
- 08026200005 7.5%
- 08027000005 20%
- 08028000003 NT$810/KGM
- 08029100000 16%
- 08029200009 16%
- 08029910000 20%
- 08029920008 7.5%
- 08029930006 16%
- 08029990003 20%
0803 鮮或乾香蕉，包括芭蕉
0804 鮮或乾椰棗(海棗)、無花果、鳳梨、酪梨、番石榴、芒果及山竹果
0805 鮮或乾之柑橘類果實
- 08051020001 20%
- 08051030009 20%
- 08051091005 30%
- 08051092004 30%
- 08052110108 15%
- 08052110206 15%
- 08052190101 35%
- 08052190904 35%
- 08052200109 30%
- 08052200207 30%
- 08052900102 35%
- 08052900905 35%
- 08054020005 184%
- 08054091107 15%
- 08054091205 15%
- 08054092106 30%
- 08054092204 30%
- 08055010004 15%
- 08055090007 30%
- 08059000008 42.5%
0806 鮮或乾葡萄
0807 鮮瓜（包括西瓜）及木瓜
0808 鮮蘋果，梨及榲桲
0809 鮮杏、櫻桃、桃子（包括油桃）、李子及黑刺李
0810 其他鮮果實
- 08101000008 20%
- 08102000006 7.5%
- 08103000102 15%
- 08104010000 7.5%
- 08104090003 7.5%
- 08105000009 20%
- 08106000007 17%
- 08107000005 35%
- 08109010107 17%
- 08109010205 17%
- 08109020007 17%
- 08109040003 30%
- 08109060008 25%
- 08109080102 27%
- 08109080905 27%
- 08109099101 30%
- 08109099209 30%
- 08109099307 30%
- 08109099502 30%
- 08109099904 30%