How much import duty for Chapter 27 “Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes”? Rates and import regulations for 87 tariff lines

How are tariff rates distributed across Chapter 27's tariff lines?

Calculated from each tariff line's Column 1 rate, 87 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 27?

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.

What tariff lines are in Chapter 27?

2701 煤；煤磚；煤球及煤製類似固體燃料

• 27011100005Anthracite0%
• 27011200004Bituminous coal0%
• 27011900007Other coal0%
• 27012000004Briquettes, ovoids and similar solid fuels manufactured from coal0%

2702 褐煤（不論是否經結塊），煤玉礦除外

• 27021000005Lignite, whether or not pulverised, but not agglomerated0%
• 27022000003Agglomerated lignite0%

2703 泥煤（包括泥煤屑），不論是否經結塊

• 27030000006Peat (including peat litter), whether or not agglomerated0%

2704 煤、褐煤、或泥煤所製之焦炭、半焦炭不論是否經結塊；乾餾碳

• 27040010003Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated0%
• 27040020001Retort carbon1%

2705 煤氣、水煤氣、發生爐煤氣及類似氣體，石油氣及其他氣態碳氫化合物除外

• 27050000004Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons7.5%

2706 煤、褐煤或泥煤蒸餾所得之焦油及其他礦物焦油，不論是否脫水或半蒸餾，包括再組成焦油

• 27060000003Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars2.5%

2707 高溫蒸餾煤焦油所得之油類及其他產品；類似產品其芳香族成分之重量超過非芳香族成分之重量者

• 27071000000Benzole (Benzene)0%
• 27072000008Toluole (Toluene)0%
• 27073000006Xylole (Xylene)0%
• 27074000004Naphthalene0%
• 27075000001Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250℃ by the ISO 3405 method (equivalent to the ASTM D 86 method)2.5%
• 27079100002Creosote oils1%
• 27079911001Phenol1%
• 27079919003Other phenols2.5%
• 27079920000Methyl naphthalene2.5%
• 27079990005Other oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents2.5%

2708 由煤焦油或其他礦物性焦油所得之瀝青及瀝青焦

• 27081000009Pitch1%
• 27082000007Pitch coke1%

2709 石油原油及自瀝青質礦物提出之原油

• 27090010008For refining purposes with specific gravity over 0.83 at 20 degree c, more than 3% light fraction on distillation up to 150 degree c, and viscosity over 2 degree engler at 20 degree c0%
• 27090090001Other petroleum oils and oils obtained from bituminous minerals, crude0%

2710 石油及提自瀝青礦物之油類，但原油除外；以石油或瀝青質礦物為基本成份之未列名製品，其含石油或提自瀝青質礦物之油以重量計達７０％及以上者；廢油

• 27101210001Gasoline0%
• 27101220009Naphtha0%
• 27101230007Spirit type (gasoline type) jet fuel0%
• 27101290004Other light oils and preparations3.5%
• 27101911003Kerosene type jet fuel0%
• 27101919005Other fuel of a kind used for gas turbines or jet engines2.5%
• 27101920002Kerosene0%
• 27101931009Diesel fuel, at 15 degrees C, over 0.85 but not over 0.90 specific gravity0%
• 27101939001Other Diesel fuel0%
• 27101941007Fuel oil, at 15 degrees C, over 0.93 specific gravity5%
• 27101949009Other fuel oil0%
• 27101951102Anti-rusting oil (rust-preventive or slushing oil)3.5%
• 27101951219Blending oils containing 70% or more by weight of petroleum products (containing polychlorobiphenyls)3.5%
• 27101951291Blending oils containing 70% more by weight of petroleum products3.5%
• 27101951905Other lubricating oil, containing 70% or more by weight of petroleum products3.5%
• 27101952003Grease, lubricating (containing mineral oil not less than 70%)3.5%
• 27101961002Residual fuel oils2.5%
• 27101962001Oil, of electric transformer5%
• 27101963000Oil, of electric condenser 5%
• 27101964009Naphtha, mineral0%
• 27101965008Paraffin oil (liquid paraffin)3.5%
• 27101966007Mixed alkylenes with a very low degree of polymerization0%
• 27101967006Partly refined perroleum, including topped crudes0%
• 27101968005Hot quenching oil5%
• 27101990105Lubricating base oil3.5%
• 27101990908Other articles of heading 27.103.5%
• 27102010001Light oils and preparations, containing biodiesel3.5%
• 27102021008Kerosene type jet fuel, containing biodiesel0%
• 27102029000Other fuel of a kind used for gas turbines or jet engines, containing biodiesel2.5%
• 27102030007Diesel fuel, containing biodiesel0%
• 27102040005Fuel oil, containing biodiesel0%
• 27102090004Other articles of heading 27.10, containing biodiesel3.5%
• 27109110005Oil, for electric transformer, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)5%
• 27109120003Oil, for electric condenser, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)5%
• 27109190008Other oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)3.5%
• 27109900009Other waste oils3.5%

2711 石油氣及其他氣態碳氫化合物

• 27111100003Liquefied natural gas0%
• 27111200002Liquefied propane0%
• 27111300001Liquefied butane0%
• 27111400108Liquefied ethylene0%
• 27111400206Liquefied propylene0%
• 27111400304Liquefied butylene0%
• 27111400402Liquefied butadiene0%
• 27111910003Petroleum gases in the liquefied state (mixed liquefied propane and butane)0%
• 27111990006Other liquefied gases hydrocarbons5%
• 27112100001Natural gas0%
• 27112910001Petroleum gases (refinery gases), in the gaseous state5%
• 27112990004Other gaseous hydrocarbons, in the gaseous state5%

2712 石油膠；石蠟、微結晶石油蠟、含油石蠟、地石蠟、褐煤蠟、泥煤蠟、其他礦物蠟，及以合成或其他方法所得之類似品，不論是否著色

• 27121000003Petroleum jelly3.4%
• 27122000001Paraffin wax containing by weight less than 0.75% of oil5%
• 27129010004Wax, paraffin5%
• 27129090007Other articles of heading 27.123.5%

2713 石油焦、石油瀝青及其他石油殘渣或得自瀝青質礦物之殘渣

• 27131100001Petroleum coke, not calcined1%
• 27131200000Petroleum coke, calcined1%
• 27132000000Petroleum bitumen1%
• 27139000005Other residues of petroleum oils or of oils obtained from bituminous minerals1%

2714 天然瀝青及天然柏油；瀝青或油頁岩及瀝青砂；柏油質及瀝青質岩石

• 27141000001Bituminous or oil shale and tar sands1%
• 27149000004Bitumen and asphalt, natural; asphaltites and asphaltic rocks1%

2715 以天然柏油、天然瀝青、石油瀝青、軟瀝青或礦物焦油瀝青為基料之瀝青混合物（例如瀝青調和物）

• 27150010000Mixtures of asphalt, natural1%
• 27150020008Tar, mixtures of bituminous materials1%
• 27150090003Other articles of heading 27.152.5%

2716 電力（選擇性之稅則號別）

• 27160000001Electric energy0%

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

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)”.

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