How much import duty for Chapter 10 “Cereals”? Rates and import regulations for 33 tariff lines
Quick answer: How much duty for Chapter 10?
Chapter 10 “Cereals” has 33 tariff lines; the most common Column 1 rate is 0%.Of these, 11 tariff lines are 0% (33.3%), and the highest ad valorem rate is 6.5%.Another 5 tariff lines do not use a simple ad valorem rate (for example, duty calculated by quantity or weight).33 tariff lines carry an import regulation code; the most common is B01 (32 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 10's tariff lines?
- 0% 11
- Over 0% to 5% 11
- Over 5% to 10% 6
- Over 10% 0
- Specific duty or other calculation method 5
Calculated from each tariff line's Column 1 rate, 33 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 10?
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…
32 tariff lines
MW0
Importation of Mainland China products is prohibited.
20 tariff lines
F01
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The…
16 tariff lines
402
A photocopy of seed plant enterprise registration certificate is required, unless the quantity of the commod…
7 tariff lines
451
Importers are required to attach a photocopy of an approval permit or a registered food dealer's identificat…
3 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
2 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 10?
1001 小麥或雜麥（墨斯林）
- 10011100004Seed of durum wheat6.5%
- 10011900104Other durum wheat, for feeding6.5%
- 10011900907Other durum wheat6.5%
- 10019100007Seed of other wheat6.5%
- 10019900107Soft wheat, unmilled, for feeding6.5%
- 10019900900Other wheat and meslin6.5%
1002 黑麥（裸麥）
1003 大麥
1004 燕麥
1005 玉蜀黍
- 10051000001Seed of maize (corn)0%
- 10059000111Genetically modified maize (corn), for feeding0%
- 10059000120Non-genetically modified maize (corn), for feeding0%
- 10059000914Other genetically modified maize(corn)0%
- 10059000923Other non-genetically modified maize(corn)0%
1006 稻米
- 10061000000Rice in the husk (paddy or rough)NT$45/KGM
- 10062000008Husked (brown) riceNT$45/KGM
- 10063000104Glutinous riceNT$45/KGM
- 10063000907Other semi-milled or wholly milled rice, whether or not polished or glazedNT$45/KGM
- 10064000004Broken riceNT$45/KGM
1007 高梁（蜀黍）
1008 蕎麥、小米及雀粟；其他榖類
- 10081000106Seed of buckwheat, for planting4%
- 10081000909Other Buckwheat4%
- 10082100005Seed of millet3%
- 10082900007Other millet3%
- 10083000004Canary seeds3%
- 10084000002Fonio4%
- 10085000009Quinoa4%
- 10086000007Triticale4%
- 10089000207Other cereals 4%
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