Какая импортная пошлина в главе 16 «Готовые продукты из мяса, рыбы, ракообразных, моллюсков или прочих водных беспозвоночных, или из насекомых»? Ставки и правила ввоза для 261 позиций

Как распределяются ставки пошлин по позициям главы 16?

Рассчитано по ставке колонки 1 каждой позиции, всего 261 позиций. Источник данных: тарифная база HowBridge (синхронизирована с тарифными данными Таможенного управления Министерства финансов), сводка от 2026-09-16.

Какие коды правил ввоза часто встречаются в главе 16?

Код правил ввоза, указанный на позиции, означает проверку, карантин, разрешение или контроль товаров из континентального Китая, которые могут потребоваться перед ввозом. Код может относиться только к части товаров, входящих в позицию; перейдите к позиции, чтобы увидеть полное пояснение. Отсутствие кода на позиции означает, что ввоз разрешён с точки зрения торгового контроля и лицензия не требуется, но это не означает освобождения от проверки, карантина или налогообложения.

Какие тарифные позиции входят в главу 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%

В этой главе более 250 позиций; остальные ищите через поиск по тарифу

В чём разница между ставками колонок 1, 2 и 3 таможенного тарифа?

Общее правило 2 таможенного тарифа делит ставки на 3 колонки: колонка 1 применяется к товарам, ввозимым из стран-членов Всемирной торговой организации (ВТО) или из стран и территорий, предоставляющих Тайваню взаимность; колонка 2 применяется только к двум «особым» категориям ввозимых товаров: определённым товарам из наименее развитых или развивающихся стран или территорий, либо определённым товарам из стран или территорий, заключивших с Тайванем соглашение о свободной торговле или соглашение об экономическом сотрудничестве; только если ни одна из первых двух колонок не применима, применяется колонка 3. Если применимы одновременно колонка 1 и колонка 2, используется более низкая ставка. Континентальный Китай является членом ВТО, поэтому в принципе применяется колонка 1; колонка 2 применяется к континентальному Китаю только для товаров из раннего списка сбора урожая ECFA.

Страницы глав и позиций этого сайта отображают ставку колонки 1. Колонка 2 обозначает в тарифе получателей льгот кодами стран, например «беспошлинно (PA, GT, NI, SV, HN, NZ, SG)»; эти коды являются лишь отметками в тарифе, и действие некоторых из соответствующих соглашений было впоследствии приостановлено или прекращено (например, Никарагуа, Сальвадор, Гондурас) — фактическое применение определяется уведомлениями Таможенного управления. Для мелких почтовых отправлений действует отдельное правило: если таможенная стоимость превышает порог освобождения, взимается пошлина в размере 5%, за исключением табака, алкоголя и товаров, подпадающих под тарифную квоту; однако если отдельная позиция или сумма товаров одной позиции превышает NT$ 2000, это уже не считается мелким отправлением, и применяется ставка, соответствующая каждой позиции (Общее правило 5; ст. 8 и 9 Положения о таможенном оформлении почтовых отправлений при импорте и экспорте). Это правило 5% распространяется только на почтовые отправления и пассажиров; экспресс-грузы облагаются по ставке, соответствующей каждой позиции.

Часто задаваемые вопросы

Откуда взяты правовые основания и данные этой страницы?

• Ст. 3 Закона о таможне: если Закон о таможне не предусматривает иное, взимание таможенной пошлины и классификация ввозимых и вывозимых товаров регулируются Таможенным тарифом; Таможенный тариф издаётся и публикуется отдельным законодательным порядком.
• Импортный таможенный тариф (Customs Import Tariff) (согласно Национальной базе нормативных актов, дата последнего изменения — 28 января 115 года Китайской Республики (2026)): Общее правило 2 о трёх колонках ставок, Общее правило 5 о мелких почтовых отправлениях, Основные правила интерпретации 1–6.
• Ст. 21 Закона о таможне и Положение о порядке предварительного решения по тарифной классификации импортируемых товаров: подача заявления на предварительное решение по тарифной классификации до ввоза.
• Ст. 20 Закона о налоге на добавленную стоимость и налоге на предпринимательскую деятельность, не облагаемую НДС: для ввозимых товаров НДС рассчитывается с таможенной стоимости, увеличенной на импортную пошлину; ст. 41: НДС на ввозимые товары взимается таможней в качестве сборщика.
• Положение о таможенном оформлении почтовых отправлений при импорте и экспорте, ст. 7, 8, 9, 11 и 12: освобождение от налога до NT$ 2000, обложение полной суммы при превышении, определение мелких отправлений, суммирование отправлений одного отправителя одному получателю с одной датой прибытия, неприменение освобождения при более чем 6 случаях за полугодие.
• Уведомление Министерства экономики Jing-Mao-Zi № 11104603570 от 19 августа 111 года Китайской Республики (2022): правило, разрешающее ввоз небольших партий товаров из континентального Китая без импортной лицензии; уведомление Jing-Mao-Zi № 111046035701 от того же дня: исключённые товарные позиции.
• Уведомление Министерства финансов Tai-Cai-Guan-Zi № 1061018778 от 7 сентября 106 года Китайской Республики (2017): освобождение от налога, если таможенная стоимость партии не превышает NT$ 2000; распоряжение Министерства финансов Tai-Cai-Guan-Zi № 1061011007 от 26 мая 106 года Китайской Республики (2017): неприменение освобождения при более чем 6 случаях за полугодие.
• Общие пояснения к изданию 112 года Китайской Республики (2023) «Сводного классификатора товаров для импорта и экспорта по таможенному тарифу Китайской Республики», издаваемого Таможенным управлением Министерства финансов: 21 раздел, 97 глав (глава 77 зарезервирована), глава 98 добавлена вне классификации HS, а также 8-значный тарифный номер, 10-значная классификация для торгового управления и статистики, плюс 1 контрольная цифра.
• International Trade Administration Министерства экономики, «Таблица кодов правил ввоза»: пустое поле правил ввоза означает «разрешено (без выдачи лицензии)».

Дополнительные материалы