Quel est le droit d’importation du chapitre 16 « Préparations de viandes, de poissons, de crustacés, de mollusques ou d'autres invertébrés aquatiques, ou d'insectes » ? Taux et réglementations d’importation pour 261 positions

Comment se répartissent les taux de droits des positions du chapitre 16 ?

Calculé selon le taux de la colonne 1 de chaque position, soit 261 positions au total. Source des données : base tarifaire HowBridge (synchronisée avec les données tarifaires de l'Administration des douanes du ministère des Finances), compilée le 2026-09-16.

Quels codes de réglementation d’importation sont fréquents dans le chapitre 16 ?

Le code de réglementation d'importation figurant sur une position indique les inspections, quarantaines, autorisations ou contrôles applicables aux marchandises de Chine continentale susceptibles d'être requis avant l'importation. Un code peut ne concerner qu'une partie des marchandises relevant de la position ; cliquez sur la position pour voir l'explication complète. L'absence de code sur une position signifie que l'importation est autorisée du point de vue du contrôle commercial et qu'aucune licence n'est requise, mais cela ne dispense pas d'inspection, de quarantaine ou de taxation.

Quelles positions tarifaires figurent dans le chapitre 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

• 16030000009Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates17%

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%

Ce chapitre compte plus de 250 positions ; pour les autres, veuillez utiliser la recherche tarifaire

Quelle est la différence entre les taux des colonnes 1, 2 et 3 du tarif douanier ?

La Règle générale 2 du tarif douanier répartit les taux en 3 colonnes : la colonne 1 s'applique aux marchandises importées des membres de l'Organisation mondiale du commerce (OMC) ou des pays ou territoires accordant la réciprocité à Taïwan ; la colonne 2 ne s'applique qu'à deux catégories « particulières » de marchandises importées : certaines marchandises originaires de pays ou territoires les moins avancés ou en développement, ou certaines marchandises originaires de pays ou territoires ayant conclu avec Taïwan un accord de libre-échange ou un accord de coopération économique ; ce n'est que si aucune des deux premières colonnes ne s'applique que la colonne 3 s'applique. Lorsque les colonnes 1 et 2 sont toutes deux applicables, le taux le plus bas est retenu. La Chine continentale étant membre de l'OMC, la colonne 1 s'applique en principe ; la colonne 2 ne s'applique à la Chine continentale que pour les marchandises figurant sur la liste de récolte anticipée de l'ECFA.

Les pages de chapitres et de positions de ce site affichent le taux de la colonne 1. La colonne 2 indique dans le tarif les bénéficiaires par des codes pays, par exemple « exonéré (PA, GT, NI, SV, HN, NZ, SG) » ; ces codes ne sont que des mentions du tarif, et certains des accords sous-jacents ont depuis été suspendus ou résiliés (par exemple le Nicaragua, le Salvador, le Honduras) — l'application réelle est déterminée par les avis de l'Administration des douanes. Les colis postaux de faible valeur font l'objet d'une règle distincte : lorsque la valeur en douane dépasse le seuil d'exonération, un droit de 5 % est perçu, sauf pour le tabac, l'alcool et les marchandises soumises à contingent tarifaire ; toutefois, si un article isolé ou l'ensemble des marchandises de la même position dépasse NT$ 2 000, il ne s'agit plus d'un envoi de faible valeur et le taux propre à chaque position s'applique (Règle générale 5 ; art. 8 et 9 du règlement sur le dédouanement des colis postaux à l'importation et à l'exportation). Cette règle de 5 % ne s'applique qu'aux colis postaux et aux voyageurs ; les envois express sont taxés selon le taux propre à chaque position.

Questions fréquentes

D’où proviennent les fondements juridiques et les données de cette page ?

• Art. 3 de la loi douanière : sauf disposition contraire de la loi douanière, la perception des droits de douane et le classement tarifaire des marchandises importées et exportées sont régis par le Tarif douanier d'importation ; ce dernier est par ailleurs édicté et publié selon une procédure législative distincte.
• Tarif douanier d'importation (Customs Import Tariff) (selon la base nationale des textes juridiques, dernière modification le 28 janvier de la 115e année de la République de Chine (2026)) : Règle générale 2 sur les trois colonnes de taux, Règle générale 5 sur les colis postaux de faible valeur, Règles générales pour l'interprétation 1 à 6.
• Art. 21 de la loi douanière et le règlement d'application relatif à la décision tarifaire contraignante préalable pour les marchandises importées : demande d'une décision tarifaire contraignante préalable avant l'importation.
• Art. 20 de la loi relative à la taxe sur la valeur ajoutée et à la taxe d'affaires hors TVA : pour les marchandises importées, la TVA est calculée sur la valeur en douane majorée des droits d'importation ; art. 41 : la TVA sur les marchandises importées est perçue par les douanes pour le compte du fisc.
• Règlement sur le dédouanement des colis postaux à l'importation et à l'exportation, art. 7, 8, 9, 11 et 12 : exonération jusqu'à NT$ 2 000, taxation intégrale en cas de dépassement, définition des envois de faible valeur, cumul des colis d'un même expéditeur adressés au même destinataire à la même date d'arrivée, non-application de l'exonération au-delà de 6 fois par semestre.
• Avis du ministère des Affaires économiques Jing-Mao-Zi n° 11104603570 du 19 août de la 111e année de la République de Chine (2022) : règle autorisant l'importation sans licence d'importation de petites quantités de marchandises de Chine continentale ; avis Jing-Mao-Zi n° 111046035701 du même jour : articles exclus de cette application.
• Avis du ministère des Finances Tai-Cai-Guan-Zi n° 1061018778 du 7 septembre de la 106e année de la République de Chine (2017) : exonération lorsque la valeur en douane d'un envoi n'excède pas NT$ 2 000 ; ordonnance du ministère des Finances Tai-Cai-Guan-Zi n° 1061011007 du 26 mai de la 106e année de la République de Chine (2017) : non-application de l'exonération au-delà de 6 fois par semestre.
• Explications générales de l'édition de la 112e année de la République de Chine (2023) du « Recueil de classification des marchandises à l'importation et à l'exportation selon le tarif douanier de la République de Chine » publié par l'Administration des douanes du ministère des Finances : 21 sections, 97 chapitres (le chapitre 77 étant réservé), le chapitre 98 ajouté hors de la classification HS, ainsi qu'un numéro tarifaire à 8 chiffres, une classification de gestion commerciale et statistique à 10 chiffres, plus 1 chiffre de contrôle.
• International Trade Administration du ministère des Affaires économiques, « Tableau des codes de réglementation d'importation » : un champ de réglementation d'importation vide signifie « autorisé (dispense de délivrance de licence) ».

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