How much import duty for Chapter 26 “Ores, Slag and Ash”? Rates and import regulations for 52 tariff lines
Quick answer: How much duty for Chapter 26?
Chapter 26 “Ores, Slag and Ash” has 52 tariff lines; the most common Column 1 rate is 0%.Of these, 52 tariff lines are 0% (100%), and the highest ad valorem rate is 0%.7 tariff lines carry an import regulation code; the most common is 581 (4 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 26's tariff lines?
- 0% 52
- Over 0% to 5% 0
- Over 5% to 10% 0
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 52 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 26?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
581
Approval from the Nuclear Safety Commission is required.
4 tariff lines
551
An approval from the National Police Administration, Ministry of the Interior is required.
2 tariff lines
501
Approval from the Ministry of Health and Welfare is required.
1 tariff lines
What tariff lines are in Chapter 26?
2601 鐵礦石及其精砂，包括已焙燒之硫化鐵礦石
- 26011100006Iron ores and concentrates, other than roasted iron pyrites, non-agglomerated0%
- 26011200005Iron ores and concentrates, other than roasted iron pyrites, agglomerated0%
- 26012000005Roasted iron pyrites0%
2602 錳礦石及其精砂，包括鐵錳礦石及其精砂以乾基重量計算含錳量在２０％及以上者
2603 銅礦石及其精砂
2604 鎳礦石及其精砂
2605 鈷礦石及其精砂
2606 鋁礦石及其精砂
- 26060010002Gibbsite0%
- 26060020000Bochmite0%
- 26060030008Diaspore, natural0%
- 26060090005Other aluminium ores and concentrates0%
2607 鉛礦石及其精砂
2608 鋅礦石及其精砂
2609 錫礦石及其精砂
2610 鉻礦石及其精砂
2611 鎢礦石及其精砂
2612 鈾或釷礦石及其精砂
2613 鉬礦石及其精砂
- 26131000003Molybdenum ores and concentrates, roasted0%
- 26139000006Molybdenum ores and concentrates, not roasted0%
2614 鈦礦石及其精砂
2615 鈮、鈤、釩或鋯礦石及其精砂
- 26151000001Zirconium ores and concentrates0%
- 26159000102Carnotite ores and concentrates0%
- 26159000905Other niobium, tantalum or vanadium ores and concentrates0%
2616 貴金屬礦石及其精砂
- 26161000000Silver ores and concentrates0%
- 26169010001Platinum ores and concentrates0%
- 26169020009Gold ores and concentrates0%
- 26169090004Other precious metal ores and concentrates0%
2617 其他礦石及其精砂
- 26171000009Antimony ores and concentrates0%
- 26179011009Cinnabar blende, cinnabarite blende0%
- 26179019001Other mercury ores and concentrates0%
- 26179090101Radioactive minerals ores, and concentrates, n.e.s.0%
- 26179090904Other ores and concentrates, n.e.s.0%
2618 冶煉鋼（鐵）所產生之粒狀熔渣（熔渣砂粒）
2619 冶煉鋼（鐵）所產生之熔渣、浮渣（粒狀熔渣除外）銹皮（鐵屑）及其他廢料
- 26190000107Electric arc furance dust or sludge produced by electric arc steelmaking process0%
- 26190000900Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel0%
2620 含有金屬、砷或其化合物之熔渣、灰末及渣滓（煉製鋼鐵所產生的灰、渣除外）
- 26201100003Hard zinc spelter0%
- 26201900103Waste zinc dross (industrial wastes required as raw materials for industrial use)0%
- 26201900906Other slag, ash and residues, containing zinc or zinc compounds, (hard zinc spelter is classified in 2620.11)0%
- 26202100001Leaded gasoline sludges and leaded anti-knock compound sludges0%
- 26202900003Slag, ash and residues, containing lead or lead compounds0%
- 26203000000Slag, ash and residues, containing copper or copper compounds0%
- 26204000008Slag, ash and residues, containing aluminium or aluminium compounds0%
- 26206000003Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds0%
- 26209100006Containing antimony, beryllium, cadmium, chromium or their mixtures0%
- 26209990107Waste iron slag (industrial wastes required as raw materials for industrial use)0%
- 26209990205Waste magnesium dross (industrial wastes required as raw materials for industrial use)0%
- 26209990303Waste tin dross (industrial wastes required as raw materials for industrial use)0%
- 26209990900Other slag, ash and residues, containing arsenic, metals or metal compounds(other than from the manufacture of iron or steel )0%
2621 其他熔渣及灰末，包括海藻灰；都市廢棄物焚化後之灰末及渣滓。
- 26211000003Ash and residues from the incineration of municipal waste0%
- 26219010004Ash, bone0%
- 26219090007Other slag and ash, including seaweed ash (kelp)0%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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