第20類「野菜、果実、ナットその他の植物の部分の調製品」の輸入関税はいくら？187件の品目番号の税率と輸入規定
早わかり：第20類の関税はいくら？
第20類「野菜、果実、ナットその他の植物の部分の調製品」には合計187件の品目番号があり、第1欄税率で最も多いのは20%です。うち0件が0%（0%）で、従価税率の最高は38.2%です。このほか12件は単純な従価税率ではありません（数量や重量に基づく課税など）。187件の品目番号に輸入規定コードが付されており、最も多いのはF01（187件）です。輸入時にはこれとは別に、完税価格に関税（及び貨物税・煙酒税等）を加算した金額に対して営業税が課されます。少額免税の規定は下記のよくある質問をご覧ください。実際の納税額は税関の査定によります。
第20類の品目番号の税率分布は？
- 0% 0
- 0%超5%以下 5
- 5%超10%以下 18
- 10%超 152
- 従量税又はその他の課税方式 12
各品目番号の第1欄税率に基づいて算出（合計187件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。
第20類でよく見られる輸入規定コードは？
輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。
F01
食品及び関連製品は「食品及び関連製品輸入検査弁法」に基づき衛生福利部食品薬物管理署に検査を申請する。
187件の品目番号
MW0
大陸（中国本土）物品は輸入禁止。
70件の品目番号
MP1
大陸（中国本土）物品の条件付き輸入許可。「大陸物品条件付き輸入許可品目表」の規定に従う。
20件の品目番号
465
輸出国政府の原産地証明書または動物検疫証明書が必要。
3件の品目番号
B01
農業部動植物防疫検疫署の「応施検疫動植物品目表」に基づき検疫手続きを行う。
1件の品目番号
本類は税則第1類から第24類（動植物性生産品、油脂、調製食料品、飲料及びたばこ類等）に属し、大陸工業製品の少量輸入の輸入許可証免除公告の対象範囲外です。MW0が付された大陸物品は、法令に別段の例外がある場合又は個別に承認を受けた場合を除き輸入できず、郵送か宅配便かを問わず同様です。
第20類にはどのような品目番号がありますか？
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%
税則の第1欄・第2欄・第3欄の税率はどう違いますか？
《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。
本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。
よくある質問
第20類の商品を台湾に輸入する際、どの税金がかかりますか？
一般的には次の3項目がかかります：
- 関税：従価税の品目番号は完税価格×税率で計算し、従量税の品目番号は数量又は重量で計算します（中国大陸からの輸入は原則として第1欄が適用されます）。
- 営業税：完税価格に関税を加算した金額を課税標準とし、税関が代理徴収します（加値型及び非加値型営業税法第20条、第41条）。貨物税や煙酒税も課される商品は、課税標準にこれらも加算されます。
- 貿易促進サービス料：法定上限は商品価格の万分の4.25（貿易法第21条）で、現行は完税価格の万分の4で徴収されます。納付額が新台湾ドル100元を超えない場合は徴収されません。
少額輸入には免税基準がありますか？超えた場合はどう課税されますか？
あります。同一便の輸入貨物の完税価格が新台湾ドル2,000元以下の場合、関税並びに税関が代理徴収する営業税及び貨物税が免除されます（煙酒及び関税割当が実施される農産品を除く。財政部106年9月7日台財関字第1061018778号公告。郵便小包は郵便小包物品輸出入通関弁法第7条も参照）。次の3点に注意してください：
- 同一納税義務者が同一半期（1～6月、7～12月）内に免税放行を6回を超えて適用された場合、それ以降の輸入は当該期間中は免税とはなりません（財政部106年5月26日台財関字第1061011007号令）。
- 同一便の宅配貨物を分割して別々に申告することはできません（航空宅配貨物通関弁法第14条）。
- 郵便小包が限度額を超える場合は全額に対して課税され、超過分のみに課税されるわけではありません（郵便小包物品輸出入通関弁法第8条）。
第20類のうち関税0%の品目番号はいくつありますか？
本類187件の品目番号のうち、第1欄税率が0%のものは0件（0%）です。0%は関税がゼロであることのみを意味し、輸入時には原則として営業税の計算が必要です（少額免税については前の質問を参照）。品目番号に付された輸入規定（検験・検疫・許可書類等）もこれによって免除されるわけではありません。
第20類の商品は中国大陸から台湾へ発送できますか？
品目番号ごとに確認が必要です。本類にはMW0（大陸物品輸入不可）が付された品目番号が70件あります。本類は税則第1類から第24類（動植物性生産品、油脂、調製食料品、飲料及びたばこ類等）に属し、大陸工業製品の少量輸入の輸入許可証免除公告の対象範囲外です。MW0が付された大陸物品は、法令に別段の例外がある場合又は個別に承認を受けた場合を除き輸入できず、個人による少量輸入や郵送・宅配便への変更によって緩和されることもありません。その他の品目番号についてはコードと説明をご確認ください。このほか20件の品目番号にMP1（大陸物品条件付き輸入許可）が付されており、国際貿易署《大陸物品条件付き輸入許可項目・輸入管理法規まとめ表》の規定に適合する必要があります。
同じ類の中で、自分の商品がどの品目番号に該当するかどう確認すればよいですか？
《海関輸入税則》の解釈準則によれば、部・類の表題は参考にすぎず、分類は品目番号の名称並びに部注及び類注によって判断します（準則一）。品目番号の名称や注釈に規定がない場合は、未完成品・混合物の扱い（準則二）、より具体的なものを優先する原則・重要な特性・最終的に該当する号による分類（準則三）、最も類似するものによる分類（準則四）の順で処理し、容器・包装は準則五によります。さらに「小号」まで細分する場合は、準則六により同一階層の小号同士でのみ比較します。それでも判断が難しい場合、納税義務者又はその代理人は貨物の輸入前に税関へ税則事前審査を申請でき、税関は書面で回答します（関税法第21条）。実際に到着した貨物が事前審査を受けた貨物と同一である場合、税関は事前審査で決定した品目番号に基づき査定しなければなりませんが、申請者が誤った情報又は虚偽の資料を提供した場合はこの限りではありません（輸入貨物税則事前審査実施弁法第10条）。
本ページの法源とデータの出典は？
- 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
- 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
- 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
- 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
- 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
- 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
- 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
- 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
- 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。
ご利用にあたっての注意：本ページの統計はHowBridge関税率表データベースによる集計であり、参考情報としてのみご利用ください。品目番号の帰属、適用税率及び輸入規定は、財政部関務署・経済部国際貿易署の公告及び税関の査定によります。本ページは個別案件の税則分類に関する意見を構成するものではありません。