How much import duty for Chapter 11 “Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten”? Rates and import regulations for 53 tariff lines
Quick answer: How much duty for Chapter 11?
Chapter 11 “Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten” has 53 tariff lines; the most common Column 1 rate is 17%.Of these, 4 tariff lines are 0% (7.5%), and the highest ad valorem rate is 25%.Another 9 tariff lines do not use a simple ad valorem rate (for example, duty calculated by quantity or weight).52 tariff lines carry an import regulation code; the most common is F01 (49 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 11's tariff lines?
- 0% 4
- Over 0% to 5% 1
- Over 5% to 10% 13
- Over 10% 26
- Specific duty or other calculation method 9
Calculated from each tariff line's Column 1 rate, 53 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 11?
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…
49 tariff lines
MW0
Importation of Mainland China products is prohibited.
34 tariff lines
404
For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by…
2 tariff lines
MP1
Importation of Mainland China products in this category is conditionally permitted.
2 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
2 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
1 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 11?
1101 小麥粉或雜麥粉
1102 其他榖粉（小麥粉及雜麥粉除外）
- 11022000109Genetically modified maize(corn) flour6%
- 11022000207Non-genetically modified maize(corn) flour6%
- 11029011003Glutinous rice flourNT$49/KGM
- 11029019005Other rice flourNT$49/KGM
- 11029090007Other cereal flour25%
1103 榖類之細粒及團粒
- 11031100109Groats of wheat20%
- 11031100207Meal of wheat20%
- 11031300107Groats and meal of genetically modified corn (maize)10%
- 11031300205Groats and meal of non-genetically modified corn (maize)10%
- 11031910001Groats and meal of coixNT$5.7/KGM or 20% whichever is higher
- 11031920009Groats, meal of oats11%
- 11031930007Groats, meal of riceNT$45/KGM
- 11031990004Groats and meal of other cereal, n.e.s.17%
- 11032010008Pellets of riceNT$49/KGM
- 11032020006Pellets of wheat22.5%
- 11032090001Pellets of other cereals15%
1104 其他方式加工之雜糧穀粒（如去殼、滾壓、製成片、製成珍珠狀、切片或粗磨者），但第１００６節之稻米除外；整粒、滾壓、製成片或磨粉之穀類胚芽
- 11041200009Rolled or flaked oats17%
- 11041910000Rolled of flaked riceNT$49/KGM
- 11041920008Rolled or flaked barley17%
- 11041990101Rolled or flaked wheat17%
- 11041990904Other rolled or flaked cereals17%
- 11042210005Oats from which the husk but not the pericarp has been removed5%
- 11042290008Other worked oats17%
- 11042300104Other worked genetically modified maize(corn)17%
- 11042300202Other worked non-genetically modified maize(corn)17%
- 11042910008Other worked wheat20%
- 11042920006Other worked riceNT$49/KGM
- 11042930004Other worked barley17%
- 11042990001Other worked cereals, n.e.s.20%
- 11043000007Germ of cereals, whole, rolled, flaked or ground20%
1105 馬鈴薯粉、細粒、細粉、細片、顆粒及團粒
- 11051010008Flour and powder of potatoes10%
- 11051020006Meal of potatoes10%
- 11052000008Flakes, granules and pellets of potatoes10%
1106 第０７１３節之各種乾豆類蔬菜、西穀米或第０７１４節之根莖、塊莖或第八章產品製成之粉、細粒及細粉
- 11061010007Red bean (incl. Adzuki bean, all varieties, and red long bean) flour, meal and powderNT$22/KGM
- 11061090000Other flour, meal and powder of the dried leguminous vegetables of heading 07.1317%
- 11062010005Flour, meal and powder of manioc6%
- 11062090008Other flour, meal and powder of sago or of roots or tubers of heading 07.1420%
- 11063010003Flour, meal and powder of coconut0%
- 11063090006Flour, meal and powder of other products of Chapter 818.5%
1107 麥芽，已否烘製者均在內
1108 澱粉；菊糖
- 11081100006Wheat starch10%
- 11081200005Maize (corn) starch10%
- 11081300004Potato starch10%
- 11081410001Manioc (cassava) starch, for edible use7%
- 11081420009Manioc (cassava) starch, for non-edible use7%
- 11081910006Rice starchNT$49/KGM
- 11081990009Other starches15%
- 11082000005Inulin12%
1109 麵筋，不論是否乾燥
- 11090010006Wheat gluten for feeding animals, whether or not dried0%
- 11090090009Other wheat gluten, whether or not dried20%
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.
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