제20류「채소, 과실, 견과류 또는 식물의 기타 부분의 조제품」수입관세는 얼마?187개 품목번호의 세율과 수입규정
빠른 답변: 제20류의 관세는 얼마?
제20류「채소, 과실, 견과류 또는 식물의 기타 부분의 조제품」는 총 187개 품목번호가 있으며, 제1란 세율 중 가장 많은 것은 20%입니다.그중 0개 품목번호가 0%(0%)이며, 종가세율 최고는 38.2%입니다.이 밖에 12개 품목번호는 단순 종가세율이 아닙니다(수량이나 중량 기준 과세 등).187개 품목번호에 수입규정 코드가 표시되어 있으며, 가장 많은 것은 F01(187개 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.
제20류 품목번호의 세율 분포는?
- 0% 0
- 0% 초과 5% 이하 5
- 5% 초과 10% 이하 18
- 10% 초과 152
- 종량세 또는 기타 과세 방식 12
각 품목번호의 제1란 세율을 기준으로 산출(총 187개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.
제20류에서 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.
187개 품목번호
MW0
대륙(중국 본토) 물품 수입 금지.
70개 품목번호
MP1
대륙(중국 본토) 물품 조건부 수입 허가.
20개 품목번호
465
수출국 정부의 원산지 증명서 또는 동물 검역 증명서 필요.
3개 품목번호
B01
농업부 동식물방역검역서의 "검역필요 동식물 품목표"에 따라 검역 절차 수행.
1개 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.
제20류에는 어떤 품목번호가 있나요?
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%
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.