Bab 20 Sediaan daripada Sayur-sayuran, Buah-buahan, Kekacang atau Bahagian Tumbuhan Lain — Berapakah duti import? Kadar cukai dan peraturan import bagi 187 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 20?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 187 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 20?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 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%

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

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