Bab 12 Biji dan Buah Berminyak; Bijirin, Benih dan Buah Pelbagai; Tumbuhan Industri atau Perubatan; Jerami dan Makanan Haiwan — Berapakah duti import? Kadar cukai dan peraturan import bagi 196 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 12?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 196 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 12?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 12?

1201 大豆，不論是否破碎

• 12011000101Vegetable soybeans seeds , whether or not broken , hundred seeds weight over 30g0%
• 12011000904Seed of other soybeans0%
• 12019000104Black soybeans, whether or not broken 0%
• 12019000211Genetically modified soybeans,for feeding,whether or not broken0%
• 12019000220Non-genetically modified soybeans,for feeding ,whether or not broken0%
• 12019000916Other genetically modified soybeans, whether or not broken0%
• 12019000925Other non-genetically modified soybeans, whether or not broken0%

1202 花生，未烘焙或烹煮，不論是否去殼或破碎

• 12023010006Seed of ground-nuts, in shellNT$42/KGM
• 12023020004Seed of ground-nuts, shelledNT$64/KGM
• 12024100005Ground-nuts, in shellNT$42/KGM
• 12024200004Ground-nuts, shelled, whether or not brokenNT$64/KGM

1203 乾椰子肉

• 12030000003Copra0%

1204 亞麻子（仁），不論是否破碎

• 12040000100Seed of linseed, for planting0%
• 12040000903Other Linseed, whether or not broken0%

1205 油菜子，不論是否破碎

• 12051000107Genetically modified low erucic acid rape or colza (Brassica napus) seeds, whether or not broken0%
• 12051000205Non-genetically modified low erucic acid rape or colza seeds, whether or not broken0%
• 12059000100Other genetically modified rape or colza (Brassica napus) seeds, whether or not broken0%
• 12059000217Seed of other non-genetically modified rape or colza seeds, for planting0%
• 12059000299Other non-genetically modified rape or colza seeds, whether or not broken0%

1206 葵花子，不論是否破碎

• 12060000108Seed of sunflower seeds, for planting0%
• 12060000901Other Sunflower seeds, whether or not broken0%

1207 其他油料種子及含油質之果實，不論是否破碎

• 12071000301Palm nuts and kernels0%
• 12072100004Seed of cotton seeds0%
• 12072900104Genetically modified cotton seeds for food0%
• 12072900202Non-genetically modified cotton seeds for food0%
• 12072900907Other cotton seeds0%
• 12073000110Seed of castor oil seeds, for planting0%
• 12073000192Other Castor oil seeds0%
• 12074000109Seed of sesamum seeds, for planting12%
• 12074000902Other Sesamum seeds12%
• 12075000106Seed of mustard seeds, for planting0%
• 12075000909Other Mustard seeds0%
• 12076000104Safflower seeds0%
• 12077010002Melon seeds, for planting0%
• 12077090103Melon seeds (including watermelon seed) 10%
• 12077090201Melon seeds kernel (including watermelon seed kernel)10%
• 12079100009Poppy seeds0%
• 12079910009Huo Ma Jen (Cannabis Fructus) for Chinese medicine use, without germinative activeness0%
• 12079920105Other Huo Ma Jen (Cannabis Fructus), without germinative activeness0%
• 12079920908Other Huo Ma Jen (Cannabis Fructus)0%
• 12079930005Shea nuts (karite nuts)0%
• 12079990002Other oil seeds and oleaginous fruits, whether or not broken0%

1208 油料種子或含油質果實之粉及細粒，芥末除外

• 12081000104Flours and meals of genetically modified soya beans3%
• 12081000202Flours and meals of non-genetically modified soya beans3%
• 12089011006Flours and meals of ground-nuts, edibleNT$64/KGM
• 12089019008Other flours and meals of oil seeds or oleaginous fruits, other than those of mustard, edible15%
• 12089021004Flours and meals of ground-nuts, inedibleNT$64/KGM
• 12089022003Flours and meals of canola seed, inedible3%
• 12089029006Other flours and meals of oil seeds or oleaginous fruits, other than those of mustard, inedible6%

1209 種植用種子、果實及孢子

• 12091000005Sugar beet seeds0%
• 12092100002Lucerne (alfalfa) seeds0%
• 12092200001Clover (Trifolium spp.) seeds0%
• 12092300000Fescue seeds0%
• 12092400009Kentucky blue grass (Poa pratensis L.) seeds0%
• 12092500008Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds0%
• 12092900004Seeds of other forage plants0%
• 12093000001Seeds of herbaceous plants cultivated principally for their flowers0%
• 12099100105Pumpkin or squash seed0%
• 12099100203Asparagus seed0%
• 12099100301Seeds of onion0%
• 12099100819Tomato seed0%
• 12099100828Aubergine (egg plant) seed0%
• 12099100837Sweet pepper seed0%
• 12099100908Other vegetable seeds0%
• 12099900107Watermelon seeds (incl. seedy watermelon seeds), for planting0%
• 12099900205Seeds of fruit tree0%
• 12099900303Pachira seeds0%
• 12099900401Pachira fruits0%
• 12099900900Seeds, fruits and spores, of a kind used for planting, n.e.s.0%

1210 新鮮或乾燥霍布花（蛇麻毬果），不論是否研磨或製粉或呈團粒狀者；啤酒花精

• 12101000002Hop cones, neither ground nor powdered nor in the form of pellets0%
• 12102000000Hop cones, ground, powdered or in the form of pellets ; lupulin0%

1211 植物或植物之一部分（包括種子及果實），主要用於香料、藥用、殺蟲、殺菌或類似用途，新鮮、冷藏、冷凍或乾燥，不論是否已切割、壓碎或製粉

• 12112010007Chie Lin ginseng 5%
• 12112020005Ginseng rubra and ginseng alba radix (Korea)1.5%
• 12112030003Ginseng rubra and ginseng alba radix (Japan)5%
• 12112040001American ginseng (Panacis quinquefolii)0%
• 12112050008Notoginseng root (Notoginseng radix)0%
• 12112090000Other ginseng roots5%
• 12113000007Coca leaf0%
• 12114000005Poppy straw0%
• 12115000002Ephedra0%
• 12116000108Bark of African cherry (Prunus africana), fresh, chilled or frozen0%
• 12116000206Bark of African cherry (Prunus africana), dried0%
• 12119011001Sandalwood (Santali lignum)0%
• 12119012000Chinese eaglewood (Aquilariae resinatum lignum)0%
• 12119013009Eucommia bark (Eucommiae cortex)0%
• 12119016006Senna leaf (Sennae folium)0%
• 12119017005Notoginseng leaf (Notoginseng folium)0%
• 12119018004Agastaches leaf (Agastaches folium)0%
• 12119019003Smooth greenbrier rhizome (Smilacis glabrae rhizoma)0%
• 12119023007Rhubarb (Rhei radix et rhizoma)0%
• 12119024006Coptis rhizome (Coptidis rhizoma)0%
• 12119025005Chuanxiong rhizome (Chuanxiong rhizoma)0%
• 12119029001Thunberg fritillary bulb (Fritillariae thunbergii bulbus)0%
• 12119030008White atractylodes rhizome (Atractylodismacrocephalae rhizoma)0%
• 12119031007Slender root of common monkshood or kusnezoff monkshood (Typhonii rhizoma)0%
• 12119034004Zedoaria rhizome (Curcumae rhizoma)0%
• 12119035003Galangal rhizome (Alpiniae officinarirhizoma)0%
• 12119036002Picrorhiza rhizome (Picrorhizae rhizoma)0%
• 12119037001Pinellia tuber (Pinelliae rhizoma)0%
• 12119038000Gastrodia tuber (Gastrodiae rhizoma)0%
• 12119039009Anemarrhena rhizome (Anemarrhenae rhizoma)0%
• 12119040006Solomonseal rhizome (Polygonati rhizoma)0%
• 12119041103Twotooth achyranthes root (Achyranthis bidentatae radix)0%
• 12119041201 Cyathula root (Cyathulae radix)0%
• 12119042004Starwort root (Stellariae radix)0%
• 12119043003Bupleurum root (Bupleuri radix)0%
• 12119044100White peony root (Paeoniae alba radix)0%
• 12119044208 Red peony root (Paeoniae rubra radix) 0%
• 12119045001Euphorbiae radix0%
• 12119046000Scutellaria root (Scutellariae radix)0%
• 12119047009Red sage root and rhizome (Salviae miltiorrhizae radix et rhizoma)0%
• 12119048008Scrophularia root (Scrophulariae radix)0%
• 12119049007Rehmannia root (Rehmanniae radix)0%
• 12119050003Astragalus root (Astragali radix), hedysarum root (Hedysari radix)0%
• 12119051002I T'iao Ken (Radix Moghaniae)0%
• 12119052001Saposhnikovia root (Saposhnikoviae radix)0%
• 12119053000Coastal glehnia rooot (Glehniae radix), ladtbell root (Adenophorae radix)0%
• 12119054009Chinese angelica root (Angelicae sinensis radix)0%
• 12119057006Pilose asiabell root (Codonopsis radix)0%
• 12119059004Costus root (Aucklandiae radix)0%
• 12119060001Slender dutchmanspipe (Aristolochia debilis radix)0%
• 12119062009Celosiae cristatae flos0%
• 12119063008Magnolia flower (Magnoliae flos)0%
• 12119064007Jujube seed (Ziziphi spinosae semen)0%
• 12119065006Catechu0%
• 12119067004Grosvenor momordica fruit(Momordicae fructus)0%
• 12119068003Areca husk (Arecae pericarpium)0%
• 12119069002Areca nut (Arecae semen)0%
• 12119070009Liquorice root and rhizome (Glycyrrhizae radix et rhizoma)0%
• 12119071008Magnolia bark (Magnoliae cortex), Magnolia root (Magnoliae radix), Magnolia flower (Magnoliae fols)0%
• 12119072105Indian bread (Poria) 0%
• 12119072203Indian bread with pine (Poria cum radix pini) 0%
• 12119073006Tendrilleaf fritillary bulb (Bulbus fritillariae cirrhosae)0%
• 12119074005Monkshood daughter root (Aconiti lateralis radix), common monkshood mother root (Aconiti radix)0%
• 12119091102Wolfberry Fruit (LYCII FRUCTUS: Lycium chinense Mill., Lycium barbarum L.)0%
• 12119091200Herba mesonae0%
• 12119091308Hua chiao (zantoxyli fructus)0%
• 12119091415Southern Fangchi Root (Aristolochiae Fangchi Radix)0%
• 12119091424Stem of manchurian dutchmanspipe (Aristolochiae manshuriensis caulis)0%
• 12119091433Dutchmanspipe fruit (Aristolochiae Fructus)0%
• 12119091442Dutchmanspipe vine (Aristolochiae Caulis)0%
• 12119091503Chrysanthemum morifolium Ramat, dried0%
• 12119091610Peppermint,fresh or dried.0%
• 12119091629Euryales,fresh or dried.0%
• 12119091638Chinese chive, Chinese leek, Tuber onion (Allium tuberosum Rottl. ex Spreng.) seeds,Chinese radish (Raphanus sativus Linn.) seeds,Cuscuta, Chinese dodder (Cuscuta chinensis Lam.) seeds,Belvedere (Kochia scoparia (L.) Schrad.) seeds,Great burdock, burdock (Arctium lappa Linn.) seeds,Cassia (Cassia tora Linn.) seeds, Plantain (Plantago asiatica Linn.) seeds, Wax ground, Winter melon (Benincasa hispida (Thunb.) Cogn.) seeds0%
• 12119091709Lycium ruthenicum Murr (including seeds and fruits), whether or not cut, crushed or powdered, dried0%
• 12119091816Rooibos tea (Aspalathus Linearis)0%
• 12119091914Other plants and parts of plants (including seeds and fruits), used for pharmacy, fresh, chilled or frozen, whether or not cut, crushed or powdered0%
• 12119091923Other plants and parts of plants (including seeds and fruits), used for pharmacy, whether or not cut, crushed or powdered, dried0%
• 12119092101Plants and parts of plants (including seeds and fruits) used for perfumery, fresh, chilled or frozen , whether or not cut, crushed or powdered15%
• 12119092218Rose flowers(Rosa spp.) whether or not cut, crushed or powdered, dried15%
• 12119092290Other plants and parts of plants (including seeds and fruits) used for perfumery, whether or not cut, crushed or powdered,dried15%
• 12119093100Plants and parts of plants (including seeds and fruits), used for insecticidal, fungicidal or similar purposes, fresh, chilled or frozen, whether or not cut, crushed, or powdered7.5%
• 12119093208Other plants and parts of plants (including seeds and fruits), used for insecticidal, fungicidal or similar purposes, whether or not cut, crushed or powdered, dried7.5%

1212 刺槐豆、海草及其他藻類、甜菜及甘蔗，生鮮、冷藏、冷凍或乾燥，不論是否研磨者；未列名果實核與子仁及其他植物產品（包括未焙製之各種菊苣根），主要供人類食用者

• 12122111102Laminaria seaweed, fresh or chilled 5%
• 12122111200Laminaria seaweed, dried 5%
• 12122112003Laminaria seaweed, frozen15%
• 12122121100Sea laver and edible seaweed, fresh or chilled 10%
• 12122121208Sea laver and edible seaweed, dried10%
• 12122122001Sea laver and edible seaweed, frozen15%
• 12122131108Black moss, fresh or chilled9%
• 12122131206Black moss, dried9%
• 12122132009Black moss, frozen15%
• 12122141106Eucheuma, fresh or chilled 3%
• 12122141204Eucheuma, dried 3%
• 12122142007Eucheuma, frozen15%
• 12122191105Other seaweeds and other algae, fresh or chilled 7%
• 12122191203Other seaweeds and other algae, dried7%
• 12122199009Other seaweeds and other algae, frozen15%
• 12122911006Other laminaria seaweed, fresh, chilled or dried5%
• 12122912005Other laminaria seaweed, frozen15%
• 12122921004Other sea laver and edible seaweed, fresh, chilled or dried10%
• 12122922003Other sea laver and edible seaweed, frozen15%
• 12122931002Other black moss, fresh, chilled or dried9%
• 12122932001Other black moss, frozen15%
• 12122941000Other eucheuma, fresh, chilled or dried3%
• 12122942009Other eucheuma, frozen15%
• 12122991009Other seaweeds and other algae, fresh, chilled or dried7%
• 12122999001Other seaweeds and other algae, frozen15%
• 12129100100Genetically modified sugar beet16%
• 12129100208Non-genetically modified sugar beet16%
• 12129200001Locust beans (carob)15%
• 12129300000Sugar cane10%
• 12129400009Chicory roots20%
• 12129940104Pumpkin or squash seeds kernel,shelled, whether or not ground10%
• 12129940907Other pumpkin or squash seeds10%
• 12129951002Sweet apricot stones and kernels2.5%
• 12129952001Bitter apricot stones and kernelsNT$4/KGM or 10% whichever is higher
• 12129980007Peach (including nectarine) or plum stones and kernels16%
• 12129990103Fiveleaf gynostemma16%
• 12129990201Other fruit stones and kernels ,crushed or ground, primarily for human consumption16%
• 12129990906Other fruit stones and kernels and other vegetable products, primarily for human consumption16%

1213 穀類之藁及外殼，未經加工，不論是否已切碎、研磨、壓製或呈團粒狀者

• 12130000001Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets0%

1214 瑞典蕪菁、飼料蓁菜，飼料用根菜，飼料用乾草，紫花目蓿，三葉草，紅豆草，飼料用甘藍、羽扁豆、野豌豆及類似芻秣飼料，不論是否為團粒狀

• 12141000008Lucerne (Alfalfa) meal and pellets0%
• 12149000109Lupines0%
• 12149000902Vegetable materials for forage, n.e.s.0%

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

Bacaan Lanjut