How much import duty for Chapter 8 “Edible Fruit and Nuts; Peel of Citrus Fruit or Melons”? Rates and import regulations for 144 tariff lines
Quick answer: How much duty for Chapter 8?
Chapter 8 “Edible Fruit and Nuts; Peel of Citrus Fruit or Melons” has 144 tariff lines; the most common Column 1 rate is 20%.Of these, 0 tariff lines are 0% (0%), and the highest ad valorem rate is 184%.Another 13 tariff lines do not use a simple ad valorem rate (for example, duty calculated by quantity or weight).144 tariff lines carry an import regulation code; the most common is F01 (137 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 8's tariff lines?
- 0% 0
- Over 0% to 5% 7
- Over 5% to 10% 23
- Over 10% 101
- Specific duty or other calculation method 13
Calculated from each tariff line's Column 1 rate, 144 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 8?
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…
137 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
90 tariff lines
MW0
Importation of Mainland China products is prohibited.
66 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
4 tariff lines
MP1
Importation of Mainland China products in this category is conditionally permitted.
4 tariff lines
513
Importation of Chinese medicine materials shall comply with the regulation of "502".
3 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 8?
0801 椰子、巴西栗及腰果，鮮或乾，不論是否去殼或去皮
- 08011100008Desiccated coconuts2.5%
- 08011200007Coconuts, shelled120%
- 08011900108Other coconuts, whole120%
- 08011900901Other coconuts120%
- 08012110004Brazil nuts, in shell, fresh16%
- 08012120002Brazil nuts, in shell, dried20%
- 08012210003Brazil nuts, shelled, fresh16%
- 08012220001Brazil nuts, shelled, dried20%
- 08013110002Fresh cashew nuts, in shell16%
- 08013120000Dried cashew nuts, in shellNT$26.2/KGM or 16% whichever is higher
- 08013210001Fresh cashew nuts, shelled16%
- 08013220009Dried cashew nuts, shelled10%
0802 其他鮮、乾堅果，不論是否去殼或去皮
- 08021110005Sweet almonds, in shell, fresh or dried5%
- 08021120003Bitter almonds, in shell, fresh or driedNT$4/KGM or 10% whichever is higher
- 08021210004Sweet almonds, shelled, fresh or dried2.5%
- 08021220002Bitter almonds, shelled, fresh or driedNT$4/KGM or 10% whichever is higher
- 08022100005Hazelnuts or filberts (Corylus spp.), in shelled, fresh or dried7.5%
- 08022200004Hazelnuts or filberts (Corylus spp.), shelled, fresh or dried7%
- 08023100003Walnuts, in shell, fresh or dried5%
- 08023200002Walnuts, shelled, fresh or dried5%
- 08024110009Fresh chestnuts, in shellNT$5.8/KGM or 16% whichever is higher
- 08024120007Dried chestnuts, in shellNT$10.2/KGM or 16% whichever is higher
- 08024210008Fresh chestnuts, shelledNT$5.8/KGM or 16% whichever is higher
- 08024220006Dried chestnuts, shelledNT$10.2/KGM or 16% whichever is higher
- 08025100008Pistachios, in shell, fresh or dried3%
- 08025200007Pistachios, shelled, fresh or dried3%
- 08026100006Macadamia nuts, in shell, fresh or dried7.5%
- 08026200005Macadamia nuts, shelled, fresh or dried7.5%
- 08027000005Kola nuts, whether or not shelled or peeled, fresh or dried20%
- 08028000003Areca(betel) nuts, fresh or driedNT$810/KGM
- 08029100000Pine nuts, in shell, fresh or dried16%
- 08029200009Pine nuts, shelled, fresh or dried16%
- 08029910000Ginkgo (white nuts), fresh or dried20%
- 08029920008Pecans, fresh or dried7.5%
- 08029930006Lotus seeds, fresh or dried16%
- 08029990003Other edible nuts, whether or not shelled or peeled, fresh or dried20%
0803 鮮或乾香蕉，包括芭蕉
- 08031010005Fresh plantains100%
- 08031020003Dried plantains100%
- 08039010008Other fresh bananas100%
- 08039020006Other dried bananas100%
0804 鮮或乾椰棗(海棗)、無花果、鳳梨、酪梨、番石榴、芒果及山竹果
- 08041000104Dates, fresh27%
- 08041000202Dates, dried27%
- 08042010002Fresh figs10%
- 08042020000Dried figs10%
- 08043010000Fresh pineapples173%
- 08043020008Dried pineapples173%
- 08044000000Avocados, fresh or dried15%
- 08045010005Guavas, fresh or dried35%
- 08045021002Fresh mangoes60%
- 08045022001Dried mangoes60%
- 08045030001Mangosteens, fresh or dried17%
0805 鮮或乾之柑橘類果實
- 08051020001Fresh oranges (Imported from lst March to 30th September each year)20%
- 08051030009Dried oranges (Imported from lst March to 30th September each year)20%
- 08051091005Other fresh oranges30%
- 08051092004Other dried oranges30%
- 08052110108Satsumas, fresh 15%
- 08052110206Satsumas, dried15%
- 08052190101 Ponkan, Chinese honey orange (or Nagpur suntara) ; Citrus reticulata Blanco (or Citrus poonensis Hort.)35%
- 08052190904Other mandarins, fresh or dried35%
- 08052200109Clementines, fresh30%
- 08052200207Clementines, dried30%
- 08052900102Murcott, Honey tangerine, Honey murcott; Citrus reticulate cv.murcott, fresh35%
- 08052900905Wilkings and similar citrus hybrids, fresh or dried35%
- 08054020005Pomelos, fresh or dried184%
- 08054091107Other grapefruit, fresh (Imported from 1st January to 30th September each year)15%
- 08054091205Other grapefruit, dried (Imported from 1st January to 30th September each year)15%
- 08054092106Other grapefruit, fresh (Imported from 1st October to 31st December each year)30%
- 08054092204Other grapefruit, dried (Imported from 1st October to 31st December each year)30%
- 08055010004Lemons and limes, fresh or dried (imported from lst January to 30th September each year)15%
- 08055090007Other lemons and limes, fresh or dried30%
- 08059000008Other citrus fruit, fresh or dried42.5%
0806 鮮或乾葡萄
- 08061000004Grapes, fresh20%
- 08062010000Grapes, dried (raisin), in bulkNT$2/KGM
- 08062020008Grapes, dried (raisin), packed in boxesNT$2/KGM
0807 鮮瓜（包括西瓜）及木瓜
- 08071100100Fresh watermelon, seedless25%
- 08071100903Other fresh watermelons25%
- 08071910002Fresh honey dew melon25%
- 08071990005Other fresh melons25%
- 08072000001Fresh papaws (papayas)25%
0808 鮮蘋果，梨及榲桲
- 08081000002Fresh apples20%
- 08083010006European pears (Pyrus communis), fresh10%
- 08083090009Other pears, freshNT$49/KGM
- 08084000006Quinces, fresh25%
0809 鮮杏、櫻桃、桃子（包括油桃）、李子及黑刺李
- 08091000001Fresh apricots20%
- 08092100008Sour cherries, fresh7.5%
- 08092900000Other cherries, fresh7.5%
- 08093000105Fresh peaches20%
- 08093000203Fresh nectarines20%
- 08094010003Fresh plums20%
- 08094020001Fresh sloes20%
0810 其他鮮果實
- 08101000008Fresh strawberries20%
- 08102000006Raspberries, blackberries, mulberries and loganberries, fresh7.5%
- 08103000102Black, white, or red currants and gooseberries, fresh15%
- 08104010000Blueberries, fresh7.5%
- 08104090003Cranberries, bilberries and other fruits of the genus vaccinium, fresh7.5%
- 08105000009Kiwifruits, fresh20%
- 08106000007Durians, fresh17%
- 08107000005Persimmons, fresh35%
- 08109010107Litchis, fresh17%
- 08109010205Lungngans, fresh17%
- 08109020007Rambutan, fresh17%
- 08109040003Carambolas (starfruit), fresh30%
- 08109060008Sweet Sop25%
- 08109080102Jujube(Ziziphus mauritiana), fresh27%
- 08109080905Other Jujube, fresh27%
- 08109099101Wax apple, fresh30%
- 08109099209Medlars, fresh30%
- 08109099307Mei(Prunus mume)(Japanese apricot), fresh30%
- 08109099502Dragon fruits, fresh30%
- 08109099904Other fruits, fresh30%
0811 冷凍之果實及堅果，未以水蒸煮或已蒸煮，不論是否添加糖或其他甜味料者
- 08111000007Strawberries, frozen20%
- 08112000005Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, frozen20%
- 08119011007Frozen fruit and nuts, containing added sugar or other sweetening matter.10%
- 08119021005Frozen guava, not containing added sugar or other sweetening matter.26%
- 08119022004Frozen litchis, not containing added sugar or other sweetening matter.26%
- 08119023003Frozen banana, not containing added sugar or other sweetening matter.26%
- 08119024002Frozen mango, not containing added sugar or other sweetening matter.25%
- 08119025001Frozen orange, not containing added sugar or other sweetening matter.26%
- 08119026000Frozen pineapple, not containing added sugar or other sweetening matter.26%
- 08119027009Frozen papaya, not containing added sugar or other sweetening matter.26%
- 08119028008Frozen cherries, not containing added sugar or other sweetening matter.10%
- 08119029007Frozen cranberries, blueberries, peaches, not containing added sugar or other sweetening matter.8%
- 08119031003Frozen apple, not containing added sugar or other sweetening matter.15%
- 08119032002Frozen avocado, not containing added sugar or other sweetening matter.15%
- 08119039103Frozen sweet sop, not containing added sugar or other sweetening matter (excluding fruit puree and fruit pastes)10%
- 08119039906Other frozen fruits and nuts, not containing added sugar or other sweetening matter10%
0812 暫時保藏之果實及堅果，但不適合直接食用者
- 08121000006Cherries, provisionally preservedNT$10/KGM or 20% whichever is higher
- 08129010007Strawberries, provisionally preserved26%
- 08129090000Other fruits and nuts provisionally preserved, but unsuitable in that state for immediate consumption25%
0813 第０８０１至０８０６節以外之乾果；本章內堅果或乾果實之混合物
- 08131000005Apricots, dried10%
- 08132010001Prunes, dried, packed in boxes6%
- 08132020107Wu Mei (Fructus Mume Praeparatus), dried, in bulk6%
- 08132020900Other prunes, dried, in bulk6%
- 08133000001Apples, dried26%
- 08134010007Longans, dried and longan pulpNT$88/KGM
- 08134020005Crataegi Fructus, dried26%
- 08134031002Chinese jujubes (red), dried. (incl. for Chinese drugs)27%
- 08134032001Chinese jujubes (black), dried27%
- 08134039004Other jujubes, dried27%
- 08134090108Persimmons, dried26%
- 08134090901Other dried fruits26%
- 08135000006Mixtures of nuts or dried fruits of this Chapter25%
0814 柑橘或瓜（包括西瓜）之外皮，鮮、冷凍、乾或暫時漬存於鹽水、硫磺水或其他浸漬溶液者均在內
- 08140000104Tangerine peel (Citri reticulatae pericarpium)15%
- 08140000907Other peel of citrus fruit or melons (including watermelons) , fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions15%
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
- 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.
- 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).
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