How much import duty for Chapter 16 “Preparations of Meat, of Fish, of Crustaceans, Molluscs or Other Aquatic Invertebrates, or of Insects”? Rates and import regulations for 261 tariff lines
Quick answer: How much duty for Chapter 16?
Chapter 16 “Preparations of Meat, of Fish, of Crustaceans, Molluscs or Other Aquatic Invertebrates, or of Insects” has 261 tariff lines; the most common Column 1 rate is 15%.Of these, 0 tariff lines are 0% (0%), and the highest ad valorem rate is 40%.261 tariff lines carry an import regulation code; the most common is F01 (261 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 16's tariff lines?
- 0% 0
- Over 0% to 5% 0
- Over 5% to 10% 16
- Over 10% 245
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 261 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 16?
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…
261 tariff lines
MW0
Importation of Mainland China products is prohibited.
103 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
66 tariff lines
442
Approval from the Fisheries Agency, Ministry of Agriculture is required.
9 tariff lines
111
Controlled import.
6 tariff lines
113
Importation from the United States, Canada, Netherlands, Sweden, Japan or Mexico shall apply for import lice…
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 16?
1601 肉、雜碎、血或昆蟲製成之臘腸及其類似品;以上述產品製成之調製食品
- 16010010009Sausages and similar products, of turkey meat20%
- 16010090002Other sausages and similar products, of meat, meat offal , blood or insects; food preparations based on these products20%
1602 其他已調製或保藏之肉、雜碎、血或昆蟲
- 16021010006Homogenised preparations of meat, used as infants or young children food or for dietetic culinary purposes7.5%
- 16021090009Other homogenised preparations10%
- 16022010102Prepared or preserved livers of fowls, frozen25%
- 16022010200Prepared or preserved livers of fowls, canned25%
- 16022010905Other prepared or preserved livers of fowls25%
- 16022020119Prepared or preserved livers of bovine, frozen15%
- 16022020128Prepared or preserved livers of swine, frozen15%
- 16022020217Prepared or preserved livers of bovine, canned15%
- 16022020226Prepared or preserved livers of swine, canned15%
- 16022020912Other prepared or preserved livers of bovine15%
- 16022020921Other prepared or preserved livers of swine15%
- 16022030108Prepared or preserved livers of geese, frozen17%
- 16022030206Prepared or preserved livers of geese, canned17%
- 16022030901Other prepared or preserved livers of geese17%
- 16022090105Other prepared or preserved livers of animals, frozen30%
- 16022090203Other prepared or preserved livers of animals, canned30%
- 16022090908Other prepared or preserved livers of animals30%
- 16023110109Prepared or preserved meat of turkeys, frozen15%
- 16023110305Prepared or preserved meat of turkeys, canned15%
- 16023110902Other prepared or preserved meat of turkeys15%
- 16023120107Prepared or preserved meat offal of turkeys, frozen25%
- 16023120205Prepared or preserved meat offal of turkeys, canned25%
- 16023120900Other prepared or preserved meat offal of turkeys25%
- 16023210108Prepared or preserved drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen20%
- 16023210206Prepared or preserved drum sticks of fowls(including legs and leg quarters) and wings of fowls of the species Gallus domesticus, canned20%
- 16023210901Other prepared or preserved drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus20%
- 16023220106Other prepared or preserved meat of fowls, frozen20%
- 16023220204Other prepared or preserved meat of fowls, canned20%
- 16023220909Other prepared or preserved meat of fowls20%
- 16023230104Prepared or preserved feet and hearts of fowls, frozen25%
- 16023230202Prepared or preserved feet and hearts of fowls, canned25%
- 16023230907Other prepared or preserved feet and hearts of fowls25%
- 16023290101Other prepared or preserved meat offal of fowls, frozen25%
- 16023290209Other prepared or preserved meat offal of fowls, canned25%
- 16023290904Other prepared or preserved meat offal of fowls25%
- 16023911002Prepared or preserved whole ducks, frozen34%
- 16023912001Prepared or preserved meat of ducks, cut in pieces, frozen40%
- 16023919102Other prepared or preserved meat of poultry of heading 01.05, frozen34%
- 16023919200Other prepared or preserved meat of poultry of heading 01.05, canned34%
- 16023919905Other prepared or preserved meat of poultry of heading 01.0534%
- 16023920109Prepared or preserved meat offal of other poultry of heading 01.05, frozen25%
- 16023920207Prepared or preserved meat offal of other poultry of heading 01.05, canned25%
- 16023920902Other prepared or preserved meat offal of other poultry of heading 01.0525%
- 16024100109Prepared or preserved hams and cuts thereof, frozen32%
- 16024100207Prepared or preserved hams and cuts thereof, canned32%
- 16024100902Other prepared or preserved hams and cuts thereof32%
- 16024200108Prepared or preserved meat of shoulders and cuts thereof, swine, frozen33%
- 16024200206Prepared or preserved meat of shoulders and cuts thereof, swine, canned33%
- 16024200901Other prepared or preserved meat of shoulders and cuts thereof, swine33%
- 16024910109Prepared or preserved pork belly (including spare ribs), frozen40%
- 16024910207Prepared or preserved pork belly (including spare ribs), canned40%
- 16024910902Other prepared or preserved pork belly (including spare ribs)40%
- 16024920107Prepared or preserved whole carcasses (including the head, skin, ears, tail and feet, no entrails) of swine, weighing not more than 8 kg30%
- 16024920919Other prepared or preserved meat of swine, frozen30%
- 16024920928Other prepared or preserved meat of swine, canned30%
- 16024920991Other prepared or preserved meat of swine30%
- 16024930114Prepared skirts, guts (including large intestine, small intestine and rectum) and stomachs of swine, frozen15%
- 16024930123Prepared feet (including hocks of the front and hind leg, shank muscle) of swine, frozen15%
- 16024930212Prepared skirts, guts (including large intestine, small intestine and rectum) and stomachs of swine, canned15%
- 16024930221Prepared feet (including hocks of the front and hind leg, shank muscle) of swine, canned15%
- 16024930917Other prepared skirts, guts (including large intestine, small intestine and rectum) and stomachs of swine15%
- 16024930926Other prepared feet (including hocks of the front and hind leg,shank muscle) of swine15%
- 16024990111Prepared or preserved kidneys of swine, frozen15%
- 16024990120Prepared or preserved internal organ (including hearts, lungs, spleens, pancreas, bladders, uteri) of swine, frozen15%
- 16024990139Prepared or preserved eyes, brains, spinal cords and scull of swine, frozen15%
- 16024990193Other prepared or preserved meat offal of swine, frozen15%
- 16024990219Prepared or preserved kidneys of swine, canned15%
- 16024990228Prepared or preserved internal organ (including hearts, lungs, spleens, pancreas, bladders, uteri) of swine, canned15%
- 16024990237Prepared or preserved eyes, brains, spinal cords and scull of swine, canned15%
- 16024990291Other prepared or preserved meat offal of swine, canned15%
- 16024990914Other prepared or preserved kidneys of swine15%
- 16024990923Other prepared or preserved internal organ (including hearts, lungs, spleens, pancreas, bladders, uteri) of swine15%
- 16024990932Other prepared or preserved eyes, brains, spinal cords and scull of swine15%
- 16024990996Other prepared or preserved meat offal of swine15%
- 16025010105Prepared or preserved meat of bovine animals, frozen20%
- 16025010203Prepared or preserved meat of bovine animals, canned20%
- 16025010908Other prepared or preserved meat of bovine animals20%
- 16025020112Prepared or preserved internal organ (including hearts, lungs, livers, large intestine, small intestine, spleens, stomachs, kidneys, pancreas, bladders, uteri) of bovine animals, frozen15%
- 16025020121Prepared or preserved eyes, brains, sinal cords and scull of bovine animals, frozen15%
- 16025020194Other prepared or preserved meat offal of bovine animals, frozen15%
- 16025020210Prepared or preserved internal organ(including hearts, lungs, livers, large intestine, small intestine, spleens, stomachs, kidneys, pancreas, bladders, uteri) of bovine animals, canned15%
- 16025020229Prepared or preserved eyes, brains, sinal cords and scull of bovine animals, canned15%
- 16025020292Other prepared or preserved meat offal of bovine animals, canned15%
- 16025020915Other prepared or preserved internal organ (including hearts, lungs, livers, large intestine, small intestine, spleens, stomachs, kidneys, pancreas, bladders, uteri) of bovine animals15%
- 16025020924Other prepared or preserved eyes, brains, sinal cords and scull of bovine animals15%
- 16025020997Other prepared or preserved meat offal of bovine animals15%
- 16029020105Prepared or preserved meat of other animals or insects, frozen23%
- 16029020203Prepared or preserved meat of other animals or insects, canned23%
- 16029020908Other prepared or preserved meat of other animals or insects23%
- 16029030005Preparations of blood of any animal23%
- 16029040101Other prepared or preserved meat offal of poultry, frozen25%
- 16029040209Other prepared or preserved meat offal of poultry, canned25%
- 16029040904Other prepared or preserved meat offal of poultry25%
- 16029090100Prepared or preserved meat offal of other animals, frozen40%
- 16029090208Prepared or preserved meat offal of other animals, canned40%
- 16029090903Other prepared or preserved meat offals of other animals40%
1603 肉、魚類、甲殼類、軟體類或其他水產無脊椎動物之抽出物及液汁
1604 已調製或保藏之魚類;魚子醬及由魚卵調製之魚子醬代替品
- 16041100103Salmon, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041100201Salmon, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041100906Other salmon, whole or in pieces, but not minced, prepared or preserved15%
- 16041210002Herrings, whole or in pieces, but not minced, prepared or preserved, frozen25%
- 16041290103Herrings, whole or in pieces, but not minced, prepared or preserved, canned25%
- 16041290906Other herrings, whole or in pieces, but not minced, prepared or preserved25%
- 16041310109Sardines, sardinella, whole or in pieces, but not minced, prepared and preserved, frozen30%
- 16041310207Sardines, sardinella, whole or in pieces, but not minced, prepared and preserved, canned30%
- 16041310902Other sardines, sardinella, whole or in pieces, but not minced, prepared and preserved30%
- 16041320107Brisling or sprats, whole or in pieces, but not minced, prepared or preserved, frozen 30%
- 16041320205Brisling or sprats, whole or in pieces, but not minced, prepared or preserved, canned 30%
- 16041320900Other brisling or sprats, whole or in pieces, but not minced, prepared or preserved 30%
- 16041410108Tunas, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041410206Tunas, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041410901Other tunas, whole or in pieces, but not minced, prepared or preserved15%
- 16041420106Skipjack and bonito, whole or in pieces, but not minced, prepared or preserved, frozen14%
- 16041420204Skipjack and bonito, whole or in pieces, but not minced, prepared or preserved, canned14%
- 16041420909Other skipjack and bonito, whole or in pieces, but not minced, prepared or preserved14%
- 16041510009Mackerel, whole or in pieces, but not minced, prepared or preserved, frozen30%
- 16041590100Mackerel, whole or in pieces, but not minced, prepared or preserved, canned25%
- 16041590903Other mackerel, whole or in pieces, but not minced, prepared or preserved25%
- 16041600108Anchovies, whole or in pieces, but not minced, prepared or preserved, frozen30%
- 16041600206Anchovies, whole or in pieces, but not minced, prepared or preserved, canned30%
- 16041600901Other anchovies, whole or in pieces, but not minced, prepared or preserved30%
- 16041700116Eels, whole or in picecs, but not minced, prepared or preserved, frozen17%
- 16041700125Roasted eels, whole or in picecs, but not minced, prepared or preserved, frozen17%
- 16041700205Eels, whole or in picecs, but not minced, prepared or preserved, canned17%
- 16041700900Other eels, whole or in picecs, but not minced, prepared or preserved17%
- 16041800106Shark fins, prepared or preserved, frozen7%
- 16041800204Shark fins, prepared or preserved, canned7%
- 16041800909Other shark fins, prepared or preserved7%
- 16041910121Muraenesocidae eels and congridae eels, whole or in picecs, but not minced, prepared or preserved, frozen17%
- 16041910201Muraenesocidae eels and congridae eels, whole or in picecs, but not minced, prepared or preserved, canned17%
- 16041910924Other muraenesocidae eels and congridae eels, whole or in picecs, but not minced, prepared or preserved17%
- 16041920003Prepared or preserved carangidae fishes, whole or in pieces, but not minced, frozen40%
- 16041930001Prepared or preserved silver anchovy (spratelloides gracilis), whole or in pieces, but not minced, frozen25%
- 16041940107Other fins, prepared or preserved, frozen7%
- 16041940205Other fins, prepared or preserved, canned7%
- 16041940900Other fins, prepared or preserved7%
- 16041990115Catfish, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990124Catfish, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990197Other catfish, whole or in pieces, but not minced, prepared or preserved15%
- 16041990213Trouts, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990222Trouts, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990295Other trouts, whole or in pieces, but not minced, prepared or preserved15%
- 16041990311Ball puffer fish, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990320Ball puffer fish, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990393Other ball puffer fish, whole or in pieces, but not minced, prepared or preserved15%
- 16041990419Saury, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990428Saury, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990491Other saury, whole or in pieces, but not minced, prepared or preserved15%
- 16041990525Carangidae fishes, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990598Other carangidae fishes, whole or in pieces, but not minced, prepared or preserved15%
- 16041990614Toothfish (Dissostichus spp.), whole or in piece, but not minced, prepared or preserved, frozen15%
- 16041990623Toothfish (Dissostichus spp.), whole or in piece, but not minced, prepared or preserved, canned15%
- 16041990632Other toothfish (Dissostichus spp.), whole or in pieces, but not minced, prepared or preserved15%
- 16041990641Scalloped hammerhead shark (Sphyrna lewini), Smooth hammerhead shark (Sphyrna zygaena), Great hammerhead shark (Sphyrna mokarran), whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990650Scalloped hammerhead shark (Sphyrna lewini), Smooth hammerhead shark (Sphyrna zygaena), Great hammerhead shark (Sphyrna mokarran), whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990669Other scalloped hammerhead shark (Sphyrna lewini), Smooth hammerhead shark (Sphyrna zygaena), Great hammerhead shark (Sphyrna mokarran), whole or in pieces, but not minced, prepared or preserved15%
- 16041990712Whale shark (Rhincodon typus), whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990721Whale shark (Rhincodon typus), whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990794Other whale shark (Rhincodon typus), whole or in pieces, but not minced, prepared or preserved15%
- 16041990829Prepared or preserved silver anchovy (spratelloides gracilis), whole or in pieces, but not minced, canned15%
- 16041990892Other prepared or preserved silver anchovy (spratelloides gracilis), whole or in pieces, but not minced15%
- 16041990918Other fish, whole or in pieces, but not minced, prepared or preserved, frozen15%
- 16041990927Other fish, whole or in pieces, but not minced, prepared or preserved, canned15%
- 16041990990Other fish, whole or in pieces, but not minced, prepared or preserved15%
- 16042010119Fish roe, prepared or preserved, frozen18.5%
- 16042010128Fish roe, prepared or preserved, canned18.5%
- 16042010191Other fish roe, prepared or preserved18.5%
- 16042030106Prepared or preserved surimi, frozen17.5%
- 16042030204Prepared or preserved surimi, canned17.5%
- 16042030909Other prepared or preserved surimi17.5%
- 16042090112Other prepared or preserved fish, frozen20%
- 16042090121Other prepared or preserved fish, canned20%
- 16042090194Other prepared or preserved fish20%
- 16042090210Other offals of eel prepared or preserved,frozen20%
- 16042090292Other offals of eel prepared or preserved20%
- 16043100109Caviar of sturgeon (acipenseriformes spp.)12.5%
- 16043200000Caviar substitutes12.5%
1605 甲殼類、軟體類及其他水產無脊椎動物之調製或保藏品
- 16051000103Prepared or preserved crab, frozen20%
- 16051000201Prepared or preserved crab, canned20%
- 16051000906Other prepared or preserved crab20%
- 16052100119Grass shrimp, not in airtight container, prepared or preserved, frozen20%
- 16052100191Other grass shrimp, not in airtight container, prepared or preserved20%
- 16052100217Striped prawn, not in airtight container, prepared or preserved, frozen20%
- 16052100299Other striped prawn, not in airtight container, prepared or preserved20%
- 16052100912Other shrimps and prawns, not in airtight container, prepared or preserved, frozen20%
- 16052100994Other shrimps and prawns, not in airtight container, prepared or preserved20%
- 16052900111Grass shrimp, prepared or preserved, frozen20%
- 16052900120Grass shrimp, prepared or preserved, canned20%
- 16052900193Other grass shrimp, prepared or preserved20%
- 16052900219Striped prawn, prepared or preserved, frozen20%
- 16052900228Striped prawn, prepared or preserved, canned20%
- 16052900291Other striped prawn, prepared or preserved20%
- 16052900914Other shrimps and prawns, prepared or preserved, frozen20%
- 16052900923Other shrimps and prawns, prepared or preserved, canned20%
- 16052900996Other shrimps and prawns, prepared or preserved20%
- 16053000109Lobster, prepared or preserved, frozen20%
- 16053000207Lobster, prepared or preserved, canned 20%
- 16053000902Other lobster, prepared or preserved 20%
- 16054000107Other crustaceans, prepared or preserved, frozen30%
- 16054000205Other crustaceans, prepared or preserved, canned30%
- 16054000900Other crustaceans, prepared or preserved30%
- 16055110003Oysters, prepared or presedved, canned10%
- 16055190104oysters, prepared or preserved, frozen 15%
- 16055190907Other oysters, prepared or preserved 15%
- 16055210100Conpoy, prepared or preserved, frozen18%
- 16055210208Conpoy, prepared or preserved, canned18%
- 16055210903Other conpoy, prepared or preserved18%
- 16055290103Scallops, other than conpoy, prepared or preserved, frozen22.5%
- 16055290201Scallops, other than conpoy, prepared or preserved, canned22.5%
- 16055290602Other scallops, other than conpoy, prepared or preserved22.5%
- 16055310001Mussels, prepared or preserved, canned10%
- 16055390102Mussels, prepared or preserved, frozen 15%
- 16055390905Other mussels, prepared or preserved 15%
- 16055410108Squid, prepared or preserved, frozen40%
- 16055410206Squid, prepared or preserved, canned40%
- 16055410901Other squid, prepared or preserved40%
- 16055420106Cuttle fish, prepared or preserved, frozen27.5%
- 16055420204Cuttle fish, prepared or preserved, canned27.5%
- 16055420909Other cuttle fish, prepared or preserved27.5%
- 16055500109Octopus, prepared or preserved, frozen22.5%
- 16055500207Octopus, prepared or preserved, canned22.5%
- 16055500902Other octopus, prepared or preserved22.5%
- 16055610106Hard clams, arcoida(Arcidae) and clams(Solecurtidae, Solenidae), prepared or preserved, frozen30%
- 16055610204Hard clams, arcoida(Arcidae) and clams(Solecurtidae, Solenidae), prepared or preserved, canned30%
- 16055610909Other hard clams, arcoida(Arcidae) and clams(Solecurtidae, Solenidae), prepared or preserved30%
- 16055690109Other clams, cockles and arkshells, prepared or preserved, frozen22.5%
- 16055690207Other clams, cockles and arkshells, prepared or preserved, canned22.5%
- 16055690902Other clams, cockles and arkshells, prepared or preserved22.5%
- 16055700107Abalones, including Haliotis diversicolor, prepared or preserved, frozen9%
- 16055700205Abalones, including Haliotis diversicolor, prepared or preserved, canned9%
- 16055700900Other abalones, including Haliotis diversicolor, prepared or preserved9%
- 16055800106Snails, other than sea snails, prepared or preserved, frozen22.5%
- 16055800204Snails, other than sea snails, prepared or preserved, canned22.5%
- 16055800909Other snails, other than sea snails, prepared or preserved22.5%
- 16055910103Top shell, prepared or preserved, frozen18%
- 16055910201Top shell, prepared or preserved, canned18%
- 16055910906Other top shell, prepared or preserved18%
- 16055920101Locos, prepared or preserved, frozen10%
- 16055920209Locos, prepared or preserved, canned10%
- 16055920904Other locos, prepared or preserved 10%
- 16055930109Arcoida(Glycymerididae, Limopsidae) and clams(Cutellidae), prepared or preserved, frozen30%
- 16055930207Arcoida(Glycymerididae, Limopsidae) and clams(Cutellidae), prepared or preserved, canned30%
- 16055930902Other arcoida(Glycymerididae, Limopsidae) and clams(Cutellidae), prepared or preserved30%
- 16055990115Giant clams (tridacnidae spp.), prepared or preserved, frozen22.5%
- 16055990197Other mulluscs, prepared or preserved, frozen22.5%
- 16055990204Other mulluscs, prepared or preserved, canned22.5%
- 16055990909Other mulluscs, prepared or preserved22.5%
- 16056100101Sea cucumbers, prepared or preserved, frozen22.5%
This chapter has more than 250 tariff lines; use the tariff search for the rest
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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