제16류「육류, 어류, 갑각류, 연체동물, 기타 수생 무척추동물 또는 곤충의 조제품」수입관세는 얼마?261개 품목번호의 세율과 수입규정
빠른 답변: 제16류의 관세는 얼마?
제16류「육류, 어류, 갑각류, 연체동물, 기타 수생 무척추동물 또는 곤충의 조제품」는 총 261개 품목번호가 있으며, 제1란 세율 중 가장 많은 것은 15%입니다.그중 0개 품목번호가 0%(0%)이며, 종가세율 최고는 40%입니다.261개 품목번호에 수입규정 코드가 표시되어 있으며, 가장 많은 것은 F01(261개 품목번호)입니다.수입 시에는 별도로 완세가격에 관세(및 화물세, 담배주류세 등)를 가산한 금액에 대해 영업세가 부과됩니다. 소액면세 규정은 아래 자주 묻는 질문을 참고하시고, 실제 납부세액은 세관의 사정에 따릅니다.
제16류 품목번호의 세율 분포는?
- 0% 0
- 0% 초과 5% 이하 0
- 5% 초과 10% 이하 16
- 10% 초과 245
- 종량세 또는 기타 과세 방식 0
각 품목번호의 제1란 세율을 기준으로 산출(총 261개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.
제16류에서 자주 보이는 수입규정 코드는?
수입규정 코드는 품목번호에 표시되며, 수입 전에 처리해야 할 수 있는 검험, 검역, 허가 또는 대륙물품 관리를 나타냅니다. 코드는 품목번호 아래 일부 상품에만 해당될 수 있으니 자세한 내용은 품목번호 페이지를 확인하세요. 코드가 없는 품목번호는 무역관리 측면에서 수입이 허용되고 허가증 발급이 면제된다는 의미이지만, 검험·검역이나 납세가 면제되는 것은 아닙니다.
F01
식품 및 관련 제품은 "식품 및 관련 제품 수입검사 방법"에 따라 식품약물관리서에 검사 신청.
261개 품목번호
MW0
대륙(중국 본토) 물품 수입 금지.
103개 품목번호
B01
농업부 동식물방역검역서의 "검역필요 동식물 품목표"에 따라 검역 절차 수행.
66개 품목번호
442
농업부 어업서 동의 문서 필요.
9개 품목번호
111
수입 규제 품목.
6개 품목번호
113
미국, 캐나다, 네덜란드, 스웨덴, 일본 또는 멕시코에서 수입 시 경제부 국제무역서의 수입허가증 필요.
3개 품목번호
본 류는 세칙 제1류부터 제24류(동식물성 생산품, 유지, 조제 식료품, 음료 및 담배류 등)에 속하며, 대륙 공업제품 소량 수입허가증 면제 공고의 적용 범위에 포함되지 않습니다.MW0가 표시된 대륙물품은 법령에 별도 예외가 있거나 개별 승인을 받은 경우를 제외하고는 수입할 수 없으며, 우편이든 특송이든 마찬가지입니다.
제16류에는 어떤 품목번호가 있나요?
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%
본 류의 품목번호는 250개를 초과하므로 나머지는 관세율표 검색에서 확인하세요
세칙의 제1란・제2란・제3란 세율은 어떻게 다른가요?
《해관수입세칙》 총칙 2는 세율을 3개 란으로 나눕니다. 제1란은 세계무역기구(WTO) 회원국, 또는 대만과 호혜대우가 있는 국가나 지역의 수입화물에 적용됩니다. 제2란은 두 가지 경우의 「특정」 수입화물에만 적용됩니다: 특정 최빈개발도상국·개발도상국 또는 지역의 특정 화물, 또는 대만과 자유무역협정·경제협력협의를 체결한 국가나 지역의 특정 화물입니다. 앞의 두 란이 적용될 수 없는 경우에만 제3란이 적용됩니다. 제1란과 제2란을 동시에 적용할 수 있는 경우에는 낮은 세율을 적용합니다. 중국 대륙은 WTO 회원국이므로 원칙적으로 제1란이 적용되며, 제2란은 중국 대륙에 대해 ECFA(양안경제협력기본협정) 조기수확목록 품목에만 한정됩니다.
본 사이트의 각 류 및 품목번호 페이지에 표시된 것은 제1란 세율입니다. 제2란은 세칙표 안에서 국가별 코드로 적용 대상을 표시합니다(예: 「면세 (PA,GT,NI,SV,HN,NZ,SG)」). 코드는 세칙표상의 표시일 뿐이며, 그중 일부 협정(니카라과, 엘살바도르, 온두라스 등)은 이미 적용이 중단되거나 종료되었으므로 실제 적용 여부는 관무서 공고를 기준으로 합니다. 우편소포의 소액잡화에는 별도 규정이 있습니다: 완세가격이 면세한도를 초과하는 경우, 담배·주류 및 관세할당이 시행되는 물품을 제외하고 5% 세율로 관세를 부과합니다. 다만 단일 품목 또는 동일 품목번호 물품의 합계가 신대만달러 2,000원을 초과하는 경우에는 소액잡화로 보지 않고 각 품목번호의 세율로 과세합니다(총칙 5, 우편소포물품수출입통관규정 제8조·제9조). 이 5% 규정은 우편소포와 여행자에게만 적용되며, 특송화물은 각 품목번호의 세율로 계산합니다.
자주 묻는 질문
- 관세: 종가세 품목번호는 완세가격×세율로, 종량세 품목번호는 수량 또는 중량으로 계산합니다(중국 대륙에서 수입 시 원칙적으로 제1란이 적용됩니다).
- 영업세: 완세가격에 관세를 가산한 금액을 과세표준으로 하여 세관이 대리 징수합니다(부가가치형 및 비부가가치형 영업세법 제20조, 제41조). 화물세나 담배주류세가 함께 부과되는 상품은 과세표준에 이를 추가로 가산합니다.
- 무역진흥서비스료: 법정 상한은 상품가격의 만분의 4.25(무역법 제21조)이며, 현재는 완세가격의 만분의 4로 징수합니다. 납부액이 신대만달러 100원을 넘지 않으면 징수하지 않습니다.
- 동일 납세의무자가 동일 반기(1~6월, 7~12월) 내 면세 통관을 6회를 초과하여 적용받은 경우, 이후의 수입은 해당 기간 동안 면세가 적용되지 않습니다(재정부 106년 5월 26일 대재관자 제1061011007호 령).
- 동일 건의 특송화물은 나누어 별도로 신고할 수 없습니다(항공특송화물통관규정 제14조).
- 우편소포가 한도액을 초과하는 경우 전액에 대해 과세되며, 초과분에만 과세되는 것이 아닙니다(우편소포물품수출입통관규정 제8조).
본 페이지의 법적 근거와 자료 출처는?
- 관세법 제3조: 관세의 징수 및 수출입화물의 세칙 분류는 관세법에 별도 규정이 있는 경우를 제외하고 《해관수입세칙》 규정에 따르며, 《해관수입세칙》은 별도의 입법절차를 거쳐 제정·공포된다.
- 해관수입세칙(전국법규데이터베이스 기재 개정일 115년 1월 28일): 총칙 2 세율 3란, 총칙 5 우편소포 소액잡화, 해석준칙 1~6.
- 관세법 제21조 및 《수입화물세칙사전심사시행규정》: 수입 전 세칙 사전심사 신청에 관한 사항.
- 부가가치형 및 비부가가치형 영업세법 제20조: 수입화물은 관세 완세가격에 수입세를 가산한 금액을 기준으로 영업세를 계산한다. 제41조: 수입화물의 영업세는 세관이 대리 징수한다.
- 우편소포물품수출입통관규정 제7조·제8조·제9조·제11조·제12조: 신대만달러 2,000원 이하 면세, 초과분 전액 과세, 소액잡화의 정의, 동일 발송인이 동일 도착일에 동일 수취인에게 보낸 우편소포의 합산 계산, 반기 내 6회 초과 시 면세 미적용.
- 경제부 111년 8월 19일 경무자 제11104603570호 공고: 소량의 대륙물품 수입 시 수입허가증 발급을 면제하는 규정. 같은 날짜 경무자 제111046035701호 공고: 적용 제외 품목.
- 재정부 106년 9월 7일 대재관자 제1061018778호 공고: 동일 건 완세가격이 신대만달러 2,000원 이하인 경우 면세. 재정부 106년 5월 26일 대재관자 제1061011007호 령: 반기 내 면세 통관이 6회를 초과하면 적용되지 않음.
- 재정부 관무서 《중화민국 해관수입세칙 수출입화물분류표 합정본》 112년판 총설명: 21부, 97류(제77류는 결번), 제98류는 HS 체계 외에 별도 설정. 8자리 세칙호별, 10자리 무역관리 및 통계분류, 여기에 1자리 검사숫자를 더한 구성.
- 경제부 국제무역서 《수입규정코드표》: 수입규정란이 공란인 경우 「허용(허가증 발급 면제)」을 의미한다.
이용 제한:본 페이지의 통계는 HowBridge 관세율표 데이터베이스의 집계이며 참고용으로만 제공됩니다. 품목번호의 귀속, 적용 세율 및 수입규정은 재정부 관무서·경제부 국제무역서의 공고 및 세관의 사정에 따릅니다. 본 페이지는 개별 사안의 세칙 분류 의견을 구성하지 않습니다.