Quanto de imposto de importação tem o Capítulo 20 “Preparações de produtos hortícolas, de frutas ou de outras partes de plantas”? Taxas e normas de importação de 187 linhas tarifárias

Como se distribuem as taxas das linhas tarifárias do Capítulo 20?

Calculado com base na taxa da primeira coluna de cada linha tarifária, 187 linhas no total. Fonte: base de dados tarifária da HowBridge (sincronizada com os dados tarifários da Administração Aduaneira do Ministério das Finanças), resumo de 2026-09-16.

Quais códigos de normas de importação são comuns no Capítulo 20?

O código de normas de importação aparece na linha tarifária e representa uma possível inspeção, quarentena, licença ou controle de mercadorias da China continental a tratar antes da importação. O código pode se referir apenas a parte dos produtos da linha tarifária; entre na linha tarifária para ver a explicação completa. Se a linha tarifária não tiver código, significa que, no aspecto de controle comercial, a importação é permitida e isenta de emissão de licença, mas isso não significa isenção de inspeção, quarentena ou impostos.

Quais linhas tarifárias tem o Capítulo 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%

Qual a diferença entre a primeira, a segunda e a terceira coluna de taxas da tarifa?

A Regra Geral 2 da Pauta Aduaneira de Importação divide as taxas em 3 colunas: a primeira coluna aplica-se às mercadorias importadas de membros da Organização Mundial do Comércio, ou de países ou territórios com tratamento recíproco em relação a Taiwan; a segunda coluna só se aplica a mercadorias “específicas” em duas situações: produtos específicos de países ou territórios menos desenvolvidos ou em desenvolvimento, ou produtos específicos de países ou territórios que tenham firmado acordo de livre comércio ou de cooperação econômica com Taiwan; quando nenhuma das duas colunas anteriores for aplicável, aplica-se a terceira coluna. Quando a primeira e a segunda coluna puderem ser aplicadas ao mesmo tempo, prevalece a taxa mais baixa. A China continental é membro da Organização Mundial do Comércio, sendo-lhe aplicada, em princípio, a primeira coluna; a segunda coluna só se aplica à China continental para as mercadorias da lista de colheita antecipada do ECFA.

As páginas de capítulos e linhas tarifárias deste site mostram a taxa da primeira coluna. Na tabela da tarifa, a segunda coluna é indicada com códigos de país para mostrar a quem se aplica, por exemplo “isento (PA,GT,NI,SV,HN,NZ,SG)”; os códigos são apenas uma indicação na tabela tarifária, e alguns desses acordos já deixaram de se aplicar ou foram encerrados (como Nicarágua, El Salvador e Honduras); a aplicação real segue os avisos da Administração Aduaneira. Os artigos avulsos de encomendas postais têm regra própria: quando o valor tributável ultrapassar o limite de isenção, é cobrado imposto de importação à taxa de 5%, exceto tabaco, álcool e artigos sujeitos a contingente tarifário; mas quando o mesmo item ou os itens da mesma linha tarifária somarem mais de NT$2.000, deixam de ser considerados artigos avulsos e passam a ser tributados pela taxa de cada linha tarifária (Regra Geral 5; artigos 8 e 9 do Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais). Essa taxa de 5% aplica-se apenas a encomendas postais e a passageiros; mercadorias de remessa expressa são calculadas pela taxa de cada linha tarifária.

Perguntas frequentes

De onde vêm as fontes legais e os dados desta página?

• Artigo 3 da Lei Aduaneira: salvo disposição diversa da Lei Aduaneira, a cobrança de impostos de importação e a classificação tarifária das mercadorias de importação e exportação seguem a Pauta Aduaneira de Importação; a Pauta Aduaneira de Importação é promulgada por processo legislativo próprio.
• Pauta Aduaneira de Importação (data da última alteração segundo a Base de Dados Nacional de Legislação: 28 de janeiro do ano 115 da República da China): Regra Geral 2 (três colunas de taxas), Regra Geral 5 (artigos avulsos de encomendas postais), Regras de Interpretação 1 a 6.
• Artigo 21 da Lei Aduaneira e Regulamento de Aplicação da Classificação Tarifária Prévia de Mercadorias Importadas: solicitação de classificação tarifária prévia antes da importação.
• Artigo 20 da Lei do IVA sobre Operações com e sem Valor Agregado: o IVA das mercadorias importadas é calculado sobre o valor resultante da soma do imposto de importação ao valor tributável aduaneiro; artigo 41: o IVA das mercadorias importadas é cobrado pela Alfândega em nome do fisco.
• Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais, artigos 7, 8, 9, 11 e 12: isenção até NT$2.000, tributação total ao ultrapassar o limite, definição de artigo avulso, cálculo conjunto das encomendas enviadas no mesmo dia pelo mesmo remetente ao mesmo destinatário, e não isenção após 6 vezes no semestre.
• Aviso do Ministério dos Assuntos Econômicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto do ano 111 da República da China [2022]: normas sobre a isenção de licença de importação para pequenas quantidades de mercadorias da China continental; aviso Jing-Mao-Zi n.º 111046035701 do mesmo dia: itens excluídos dessa isenção.
• Aviso do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061018778, de 7 de setembro do ano 106 da República da China [2017]: isenção de impostos quando o valor tributável do mesmo lote for de NT$2.000 ou menos; portaria do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061011007, de 26 de maio do ano 106 da República da China [2017]: não isenção após ultrapassar 6 desembaraços isentos no semestre.
• Explicação geral da edição de 2023 (ano 112 da República da China) da compilação de classificação de mercadorias de importação e exportação da Pauta Aduaneira de Importação da República da China, da Administração Aduaneira do Ministério das Finanças: 21 seções, 97 capítulos (o Capítulo 77 fica reservado), o Capítulo 98 adicionado fora da estrutura HS, além do código tarifário de 8 dígitos, da classificação de gestão comercial e estatística de 10 dígitos, mais 1 dígito verificador.
• Tabela de Códigos de Normas de Importação da Administração de Comércio Internacional do Ministério dos Assuntos Econômicos: quando o campo de normas de importação está em branco, significa “permitido (isento de emissão de licença)”.

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