How much import duty for Chapter 20 “Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants”? Rates and import regulations for 187 tariff lines

How are tariff rates distributed across Chapter 20's tariff lines?

Calculated from each tariff line's Column 1 rate, 187 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 20?

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.

What tariff lines are in Chapter 20?

2001 以醋或醋酸調製或保藏之蔬菜、果實、堅果及其他植物可食部分

• 20011000101Cucumbers and gherkins, canned, prepared or preserved by vinegar or acetic acid20%
• 20011000904Other cucumbers and gherkins, prepared or preserved by vinegar or acetic acid20%
• 20019011101Garlic bulb(whole, cut, sliced, broken or in powder), canned, prepared or preserved by vinegar or acetic acid25.5%
• 20019011904Other garlic bulb (whole, cut, sliced, broken or in powder), prepared or preserved by vinegar or acetic acid25.5%
• 20019012100Onions, canned, prepared or preserved by vinegar or acetic acid20%
• 20019012903Other onions, prepared or preserved by vinegar or acetic acid20%
• 20019019103Other vegetables, canned, prepared or preserved by vinegar or acetic acid20%
• 20019019906Other vegetables, prepared or preserved by vinegar or acetic acid20%
• 20019020100Fruits and nuts, canned, prepared or preserved by vinegar or acetic acid20%
• 20019020903Other fruits and nuts, prepared or preserved by vinegar or acetic acid20%
• 20019090105Other edible parts of plants, canned, prepared or preserved by vinegar or acetic acid20%
• 20019090908Other edible parts of plants, prepared or preserved by vinegar or acetic acid20%

2002 酸漬除外之調製或保藏番茄

• 20021000100Tomatoes, canned, prepared or preserved otherwise than by vinegar or acetic acid, whole or in pieces10%
• 20021000903Other tomatoes prepared or preserved otherwise than by vinegar or acetic acid, whole or in pieces 10%
• 20029000103Other Tomatoes, canned, prepared or preserved otherwise than by vinegar or acetic acid10%
• 20029000906Other tomatoes prepared or preserved otherwise than by vinegar or acetic acid10%

2003 酸漬除外之調製或保藏菇類及麥覃

• 20031000109Mushrooms of the genus Agaricus, canned, prepared or preserved otherwise than by vinegar or acetic acid25%
• 20031000902Other Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid25%
• 20039010100Forest mushrooms, canned, prepared or preserved otherwise than by vinegar or acetic acid25%
• 20039010903Other forest mushrooms, prepared or preserved otherwise than by vinegar or acetic acid25%
• 20039020108Truffles, prepared or preserved otherwise than by vinegar or acetic acid, canned20%
• 20039020901Other truffles, prepared or preserved otherwise than by vinegar or acetic acid 20%
• 20039090103Other mushrooms, canned, prepared or preserved otherwise than by vinegar or acetic acid25%
• 20039090906Other mushrooms, prepared or preserved otherwise than by vinegar or acetic acid25%

2004 酸漬除外之其他調製或保藏蔬菜，冷凍，第２００６節之產品除外

• 20041011007Potato sticks per immediate packing of 1.5 kg or more, prepared or preserved otherwise than by vinegar or acetic acid, frozen12.5%
• 20041019009Other potato chips and sticks, prepared or preserved otherwise than by vinegar or acetic acid, frozen12.5%
• 20041090001Other potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen18%
• 20049010109Red bean (including Adzuki bean, all varieties and long bean ) paste, frozenNT$22/KGM
• 20049010902Other red beans (incl. adzuki bean, all varieties and red long bean), prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06NT$22/KGM
• 20049020009Garlic bulb (whole, cut, sliced, broken or in powder), frozen, other than products of heading 20.0638.2%
• 20049090111Green soybean, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090120Green soybean with pods, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090139Cultivated with mushroom, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090148White asparagus, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090157Asparagus or green asparagus, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090166Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%
• 20049090193Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen, Other than products of heading 20.0625%
• 20049090200Mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.0625%

2005 酸漬除外之其他調製或保藏蔬菜，未冷凍，第２００６節之產品除外

• 20051010007Homogenised vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen20%
• 20051020005Homogenised vegetables, prepared or preserved otherwise than by vinegar or acetic acid, for use as infants or young children food, not frozen5%
• 20052010005Potato sticks prepared or preserved otherwise than by vinegar or acetic acid in a package of 1.5 kg or more, not frozen12.5%
• 20052020003Potato chips and other potato sticks, prepared or preserved otherwise than by vinegar or acetic acid, not frozen15%
• 20052090008Other potatoes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen18%
• 20054000003Peas, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0625%
• 20055110105Red bean (including Adzuki bean, all varieties and long bean ) paste, not frozenNT$22/KGM
• 20055110908Other red beans (incl. Adzuki bean, all varieties and red long bean), shelled, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06NT$22/KGM
• 20055190000Other beans, shelled, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0620%
• 20055910009Red beans (incl. Adzuki bean, all varieties and red long bean), in shell, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06NT$22/KGM
• 20055990002Other beans, in shell, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0630%
• 20056000106Asparagus, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading 20.0610%
• 20056000909Other asparagus, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0610%
• 20057000006Olives, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0615%
• 20058010002Canned sweet corn13%
• 20058090005Other sweet corn, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0620%
• 20059100118Ma bamboo shoot, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0625%
• 20059100127Green bamboo shoot, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0625%
• 20059100136Makino (kuei) bamboo shoot, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0625%
• 20059100145Maso (meng chung) bamboo shoot, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0625%
• 20059100190Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading 20.0625%
• 20059100902Other bamboo shoot, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.0625%
• 20059910001Sauerkraut, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0625%
• 20059920107Garlic bulb (whole, cut, sliced, broken or in powder), canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0638.2%
• 20059920900Other garlic bulb (whole, cut, sliced, broken or in powder), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.0638.2%
• 20059931104Mixtures of vegetables, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.06, in a package of 18 kg or more22.5%
• 20059931907Other mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.06, in a package of 18 kg or more22.5%
• 20059932103Mixtures of vegetables, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.06, in a package less than 18 kg30%
• 20059932906Other mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06, in a package less than 18 kg30%
• 20059990102Shallot, fried25%
• 20059990914Other vegetables, canned, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading No. 20.0625%
• 20059990996Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.0625%

2006 糖漬蔬菜、果實、堅果、果皮及植物之其他部分（瀝乾、套以糖衣、糖霜者均在內）

• 20060011007Red beans (including Adzuki bean, all varieties and red long bean), of subheading 2004.90, preserved by sugar (drained, glace or crystallised), frozenNT$22/KGM
• 20060012006Garlic bulb (whole, cut, sliced, broken or in powder), of subheading 2004.90, preserved by sugar (drained, glace or crystallised), frozen38.2%
• 20060019009Other vegetables and mixtures of vegetables, of subheading 2004.90, preserved by sugar (drained, glace or crystallised), frozen25%
• 20060022004Asparagus, preserved by sugar (drained, glace or crystallised), not frozen10%
• 20060023003Olives, preserved by sugar (drained, glace or crystallised), not frozen15%
• 20060024002Sweet corn (zea mays var. saccharata), preserved by sugar (drained, glace or crystallised), not frozen20%
• 20060025001Red beans (Phaseplus or Vigna angularis, including Adzuki bean, all varieties and red long bean), preserved by sugar (drained, glace or crystallised), not frozenNT$22/KGM
• 20060026000Other beans, in shell, preserved by sugar (drained, glace or crystallised), not frozen30%
• 20060027009Other beans, shelled, preserved by sugar (drained, glace or crystallised), not frozen20%
• 20060028008Peas preserved by sugar (drained, glace or crystallised), not frozen25%
• 20060031003Garlic bulb (whole, cut, sliced, broken or in powder), preserved by sugar (drained, glace or crystallised), not frozen38.2%
• 20060032002Mixtures of vegetables, preserved by sugar (drained, glace or crystallised), not frozen, in a package of 18 kg or more22.5%
• 20060033001Mixtures of vegetables, preserved by sugar (drained, glace or crystallised), not frozen in a package less than 18 kg30%
• 20060039005Other vegetables, preserved by sugar (drained, glace or crystallised), not frozen25%
• 20060090109Mei(Prunus mume)(Japanese apricot), preserved by sugar (drained, glace or crystallized)20%
• 20060090902Other fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)20%

2007 經熬煮所得之果醬、果凍、橘皮果凍、果實或堅果果泥及果實或堅果果糊，不論是否加糖或含其他甜味料

• 20071000007Homogenised preparations10%
• 20079110007Orange jam and marmalade20%
• 20079190000Other citrus fruit jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations20%
• 20079910009Morinda citrifolia jam20%
• 20079990002Other articles of heading No. 20.0720%

2008 未列名經其他方式調製或保藏之果實、堅果及其他植物可食部分，不論是否加糖或含其他甜味料或酒

• 20081111002Ground-nuts, roasted, in shellNT$42/KGM
• 20081112001Ground-nuts, roasted, shelledNT$64/KGM
• 20081120001Peanut butter25%
• 20081191005Ground-nuts, in shell, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spiritNT$42/KGM
• 20081192004Ground-nuts, shelled, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spiritNT$64/KGM
• 20081910005Almond, otherwise prepared or preserved7.5%
• 20081920003Pistachios, otherwise prepared or preserved7.5%
• 20081930001Pecans, macadamia nuts, otherwise prepared or preserved7.5%
• 20081941008Mixtures of nuts and seeds, of a ground-nut content, by weight, not exceeding 20%, otherwise prepared or preserved34%
• 20081942007Mixtures of nuts and seeds, of a ground-nut content, by weight, exceeding 20%, otherwise prepared or preservedNT$64/KGM
• 20081943006Corn preparation for making pop-corn15%
• 20081990106Watermelon seeds,including mixtures, otherwise prepared or preserved20%
• 20081990909Other nuts and seeds, including mixtures, not containing ground-nuts, otherwise prepared or preserved20%
• 20082000102Pineapple, canned, otherwise prepared or preserved15%
• 20082000905Pineapples, otherwise prepared or preserved15%
• 20083000002Citrus fruit, otherwise prepared or preserved26%
• 20084000000Pears, otherwise prepared or preserved20%
• 20085000007Apricots, otherwise prepared or preserved15%
• 20086000005Cherries, otherwise prepared or preserved10%
• 20087000003Peaches, including nectarines, otherwise prepared or preserved15%
• 20088000001Strawberries, otherwise prepared or preserved30%
• 20089100008Palm hearts10%
• 20089300006Cranberries,lingonberries, otherwise prepared or preserved20%
• 20089700002Mixtures, other than those of subheading 2008.1920%
• 20089910106Litchis, canned, otherwise prepared or preserved10%
• 20089910909Litchis, otherwise prepared or preserved10%
• 20089920104Longans, canned, otherwise prepared or preserved10%
• 20089920907Longan, otherwise prepared or preserved10%
• 20089930102Mangoes, canned, otherwise prepared or preserved25%
• 20089930905Mangoes, otherwise prepared or preserved25%
• 20089940002Avocados, otherwise prepared or preserved15%
• 20089950009Edible dried lavers , roasted or seasoned25%
• 20089960007Preparations of soybeans10%
• 20089991108Fruit and other edible parts of plants, canned, otherwise prepared or preserved20%
• 20089991206Mei(Prunus mume)(Japanese apricot), salted or otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter20%
• 20089991304gingers, otherwise prepared or preserved20%
• 20089991901Fruit, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter20%
• 20089992107Fruit and other edible parts of plants, prepared or preserved, canned, whether or not containing added sugar or other sweetening matter or spirit, for use as infants or young children food5%
• 20089992900Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, for use as infants or young children food5%
• 20089993008Fermented soy and rice mixtures (miso)15%

2009 未發酵及未加酒精之果汁或堅果汁（包括葡萄汁及椰子汁在內）及蔬菜汁，不論是否加糖或含其他甜味料者

• 20091110002Orange juice, unfermented and not containing added spirit, nature, frozen30%
• 20091121009Orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, frozen20%
• 20091122008Orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, frozen20%
• 20091210001Orange juice, unfermented and not containing added spirit, nature, not frozen, of a Brix value not exceeding 2030%
• 20091221008Orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, not frozen, Brix value not exceeding 2022.5%
• 20091222007Orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, not frozen, of a Brix value not exceeding 2030%
• 20091910004Other orange juice, unfermented and not containing added spirit, nature, not frozen30%
• 20091921001Other orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, not frozen22.5%
• 20091922000Other orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, not frozen30%
• 20092111107Grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package of 18 kg or more22.5%
• 20092111205Grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package of 18 kg or more22.5%
• 20092112106Grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package less than 18 kg30%
• 20092112204Grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg30%
• 20092911109Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, in a package of 18 kg or more22.5%
• 20092911207Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more22.5%
• 20092912108Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, in a package less than 18 kg30%
• 20092912206Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg30%
• 20093111105Juice of any other single citrus fruit, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package of 18 kg or more20%
• 20093111203Juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package of 18 kg or more20%
• 20093112104Juice of any other single citrus fruit, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package less than 18 kg20%
• 20093112202Juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg20%
• 20093911107Other juice of any other single citrus fruit, unfermented and not containing added spirit, nature, in a package of 18 kg or more20%
• 20093911205Other juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more20%
• 20093912106Other juice of any other single citrus fruit, unfermented and not containing added spirit, nature, in a package less than 18 kg20%
• 20093912204Other juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, in a package less than 18 kg20%
• 20094110006Pineapple juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 2030%
• 20094121003Pineapple juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package of 18 kg or more20%
• 20094122002Pineapple juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg25%
• 20094910008Other pineapple juice, unfermented and not containing added spirit, nature30%
• 20094921005Other pineapple juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more20%
• 20094922004Other pineapple juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg25%
• 20095010004Tomato juice, unfermented and not containing added spirit, nature30%
• 20095020002Tomato juice, unfermented and not containing added spirit, concentrated30%
• 20096110001Grape juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 3025%
• 20096121008Grape juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 30, in a package of 18 kg or more20%
• 20096122007Grape juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 30, in a package less than 18 kg20%
• 20096910003Other grape juice, unfermented and not containing added spirit, nature25%
• 20096921000Other grape juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more20%
• 20096922009Other grape juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg20%
• 20097110009Apple juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 2030%
• 20097121006Apple juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package of 18 kg or more20%
• 20097122005Apple juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg20%
• 20097910001Other apple juice, unfermented and not containing added spirit, nature30%
• 20097921008Other apple juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more20%
• 20097922007Other apple juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg20%
• 20098100009Cranberry juice; lingonberries juice25%
• 20098910107Mango juice, unfermented and not containing added spirit, nature35%
• 20098910205Mango juice, unfermented and not containing added spirit, concentrated35%
• 20098920007Coconut juice25%
• 20098930005Morinda citrifolia juice25%
• 20098940003Juice of any single fruit or vegetable unfermented and not containing added spirit for use as infants or young children food5%
• 20098990002Other juice of any other single fruit, nut or vegetable, unfermented and not containing added spirit25%
• 20099020004Mixtures of juices for use as infants or young children food5%
• 20099030002Mixture of juices of morinda citrifolia25%
• 20099090107Mixtures of juices, unfermented and not containing added spirit, nature25%
• 20099090205Mixtures of juices, unfermented and not containing added spirit, concentrated25%

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

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)”.

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