How much import duty for Chapter 28 “Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes”? Rates and import regulations for 353 tariff lines
Quick answer: How much duty for Chapter 28?
Chapter 28 “Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes” has 353 tariff lines; the most common Column 1 rate is 5%.Of these, 72 tariff lines are 0% (20.4%), and the highest ad valorem rate is 5.5%.162 tariff lines carry an import regulation code; the most common is 508 (77 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 28's tariff lines?
- 0% 72
- Over 0% to 5% 276
- Over 5% to 10% 5
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 353 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 28?
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.
508
For importation of food additives must be handled according to the following regulations: (1) If the petitio…
77 tariff lines
553
For importation of toxic or concerned chemical substances, the permits/approval documents of toxic or concer…
64 tariff lines
581
Approval from the Nuclear Safety Commission is required.
9 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
2 tariff lines
367
Approval from the Ministry of the Interior is required when the quantity of the commodity to be imported is …
2 tariff lines
404
For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by…
2 tariff lines
What tariff lines are in Chapter 28?
2801 氟、氯、溴、碘
2802 硫（昇華或沈澱者均在內）；膠狀硫
2803 碳（碳烟及未列名其他形態碳）
2804 氫，稀有氣體及其他非金屬元素
- 28041000002Hydrogen0%
- 28042100009Argon0%
- 28042900001Other rare gases0%
- 28043000008Nitrogen0%
- 28044010004Ozone0%
- 28044090007Other oxygen0%
- 28045010001Boron0%
- 28045020009Tellurium0%
- 28046110008Poly-crystal of silicon0%
- 28046120006Bar of crystal silicon0%
- 28046190001Other silicon0%
- 28046900002Other silicon, containing by weight less than 99.99% of silicon0%
- 28047000107Phosphorus, red0%
- 28047000900Other phosphorus0%
- 28048000007Arsenic0%
- 28049000005Selenium0%
2805 鹼金屬或鹼土金屬；稀土金屬，鈧及釔，不論是否互相混合或合金；汞（水銀）
- 28051100000Sodium0%
- 28051200009Calcium0%
- 28051900002Other alkali or alkaline-earth metals0%
- 28053010005Scandium, whether or not intermixed or interalloyed0%
- 28053020003Yttrium, whether or not intermixed or interalloyed0%
- 28053090008Other rare-earth metals, whether or not intermixed or interalloyed0%
- 28054000005Mercury0%
2806 氯化氫（鹽酸）；氯磺酸
- 28061000108Hydrogen chloride (hydrochloric acid) having a specific gravity reach 1.2 or Concentration 39.1 w/w %2.5%
- 28061000901Other hydrogen chloride (hydrochloric acid)2.5%
- 28062000008Chlorosulphuric acid5%
2807 硫酸；發烟硫酸
- 28070010107Sulphuric acid having a specific gravity reach 1.84 or Concentration 95~98 w/w %2.5%
- 28070010900Other sulphuric acid2.5%
- 28070020007Oleum (fuming sulphuric acid)2.5%
2808 硝酸；磺硝酸
2809 五氧化二磷；磷酸；聚磷酸，不論是否符合化學定義者
- 28091000007Diphosphorus pentaoxide5%
- 28092010003Phosphoric acid2.5%
- 28092020001Polyphosphoric acids, whether or not chemically defined5%
2810 硼之氧化物；硼酸
2811 其他無機酸類及非金屬元素之其他無機氧化合物
- 28111100002Hydrogen fluoride (hydrofluoric acid)2.5%
- 28111200001Hydrogen cyanide (hydrocyanic acid)2.5%
- 28111910002Cyanic acid1%
- 28111921009Arsenic acid0%
- 28111922008Arsenious acid0%
- 28111930008Phosphorous acid2.5%
- 28111940006Hydrobromic acid0%
- 28111990201Hydriodic acid2.5%
- 28111990309Hypophosphorous acid2.5%
- 28111990906Other inorganic acids2.5%
- 28112110008Dry ice (solid carbon dioxide)5%
- 28112190001Other carbon dioxide5%
- 28112210007White carbon2%
- 28112290000Other silicon dioxide2%
- 28112910000Carbon monoxide5%
- 28112920008Arsenic pentoxide5%
- 28112930006Arsenic trioxide (arsenic white)3.4%
- 28112940004Sulphur dioxide (sulphurous acid anhydride)3.4%
- 28112990101Nitrous Oxide5%
- 28112990904Other inorganic oxygen compound of non-metals (excluding water)5%
2812 非金屬之鹵化物及氧鹵化物
- 28121100001Carbonyl dichloride (phosgene)5%
- 28121200000Phosphorus oxychloride5%
- 28121300009Phosphorus trichloride5%
- 28121400008Phosphorus pentachloride5%
- 28121500007Sulphur monochloride5%
- 28121600006Sulphur dichloride5%
- 28121700005Thionyl chloride5%
- 28121900101Arsenic trichloride5%
- 28121900904Other chlorides and oxychlorides of non-metals5%
- 28129010003Boron fluoride2.5%
- 28129090104Sulfur hexafluoride5%
- 28129090907Other halides and halide oxides of non-metals5%
2813 非金屬硫化物；工業用三硫化磷
- 28131000001Carbon disulphide2.5%
- 28139010002Commerical phosphorus trisulphide5%
- 28139090005Other sulphides of non-metals5%
2814 無水氨或氨水溶液
2815 氫氧化鈉（燒碱）；氫氧化鉀（苛性鉀）；過氧化鈉或鉀
- 28151100008Sodium hydroxide (caustic soda), solid2.5%
- 28151200007Sodium hydroxide, in aqueous solution (soda lye or liquid soda)2.5%
- 28152000007Potassium hydroxide (caustic potash)5%
- 28153010003Potassium peroxides5%
- 28153020001Sodium peroxides5%
2816 鎂之氫氧化物及過氧化物；鍶或鋇之氧化物、氫氧化物及過氧化物
- 28161010006Magnesium hydroxide5%
- 28161020004Magnesium peroxide5%
- 28164010000Oxides, hydroxides and peroxides, of strontium 2.5%
- 28164020008Oxides, hydroxides and peroxides, of barium2.5%
2817 氧化鋅；過氧化鋅
2818 人造鋼玉，不論是否符合化學定義；氧化鋁；氫氧化鋁
- 28181000006Artificial corundum, whether or not chemically defined0%
- 28182000004Aluminium oxide, other than artificial corundum0%
- 28183000002Aluminium hydroxide3%
2819 氧化鉻及氫氧化鉻
- 28191000005Chromium trioxide (chromic anhydride)2.5%
- 28199010006Other chromium oxides2.5%
- 28199020004Chromium hydroxides2.5%
2820 氧化錳
2821 氧化鐵及氫氧化鐵；土色料，其鐵化合物含量以三氧化二鐵估算之重量比在７０％及以上者
- 28211011008Iron oxides, containing 95% or more by weight of Fe2O32.5%
- 28211019000Other iron oxides2.5%
- 28211021006Iron hydroxides, containing 95% or more by weight of Fe2O32.5%
- 28211029008Other iron hydroxides2.5%
- 28212010007Earth colours, containing 95% or more by weight of combined iron evaluated as Fe2O32.5%
- 28212090000Other earth colours2.5%
2822 氧化鈷及氫氧化鈷；工業用氧化鈷
2823 氧化鈦
2824 氧化鉛；紅丹及黃丹
- 28241000008Lead monoxide (litharge, massicot)4%
- 28249000109Lead tetroxide4%
- 28249000902Other lead oxides4%
2825 肼（聯氨）及胲（羥胺）及其無機鹽；其他無機鹽基；其他金屬氧化物、氫氧化物及過氧化物
- 28251000007Hydrazine and hydroxylamine and their inorganic salts1%
- 28252010003Lithium oxide2.5%
- 28252020001Lithium hydroxide1.2%
- 28253011000Vanadium pentoxide1.2%
- 28253019002Other vanadium oxides2.5%
- 28253020009Vanadium hydroxides2.5%
- 28254010009Nickel oxides2.5%
- 28254020007Nickel hydroxides2.5%
- 28255010006Copper oxides (including cuprous oxide)0%
- 28255020004Copper hydroxides0%
- 28256010004Germanium oxides1.2%
- 28256020002Zirconium dioxide2.5%
- 28257010002Molybdenum oxides5%
- 28257020000Molybdenum hydroxides5%
- 28258000002Antimony oxides2.5%
- 28259020006Cadmium oxide0%
- 28259030004Tin oxides (stannous oxides and stannic oxide)0%
- 28259090001Other inorganic bases and inorganic metal oxides, hydroxides and peroxides2.5%
2826 氟化物；氟矽酸鹽，氟鋁酸鹽及其他氟錯鹽類
- 28261200004Fluorides of aluminium2.5%
- 28261910103Ammonium fluoride2.5%
- 28261910201Sodium fluoride2.5%
- 28261990008Other fluorides3.4%
- 28263000002Sodium hexafluoroaluminate (synthetic cryolite)1.2%
- 28269010007Potassium fluorosilicate5%
- 28269090108Sodium fluorosilicate3.4%
- 28269090901Other fluorosilicates, fluoroaluminates and other complex fluorine salts3.4%
2827 氯化物、氧氯化物、氫氧氯化物；溴化物及氧溴化物；碘化物及氧碘化物
- 28271000005Ammonium chloride2.5%
- 28272000003Calcium chloride3.4%
- 28273100000Chlorides of magnesium3.4%
- 28273200009Chlorides of aluminium2.5%
- 28273500006Chlorides of nickel3.4%
- 28273910000Titanium trichloride2.5%
- 28273920008Chlorides of tin1%
- 28273930006Chlorides of barium1%
- 28273940004Chlorides of iron5%
- 28273990209Cadmium chloride3.4%
- 28273990904Other metal chlorides (sodium chloride classified in 2501)3.4%
- 28274100008Chloride oxides and chloride hydroxides of copper5%
- 28274900000Other chloride oxides and oxychloride hydroxides of metal3.4%
- 28275110003Potassium bromide0%
- 28275120001Sodium bromide0%
- 28275900007Other bromides and bromide oxides of metal2.5%
- 28276010002Iodides of metal3.4%
- 28276020000Iodide oxides of metal5%
2828 次氯酸鹽；工業用次氯酸鈣；亞氯酸鹽；次溴酸鹽
- 28281010002Bleaching powder (chlorinated lime)5.5%
- 28281020000Bleaching powder (concentrated)5.5%
- 28281090005Other calcium hypochlorites and commercial calcium hypochlorite5.5%
- 28289010005Hypobromites2.5%
- 28289090008Other hypochlorites, chlorites5.5%
2829 氯酸鹽及過氯酸鹽；溴酸鹽及過溴酸鹽；碘酸鹽及過碘酸鹽
- 28291100002Sodium chlorate5%
- 28291910002Potassium chlorate5%
- 28291990005Other chlorates5%
- 28299010102Potassium perchlorate2.5%
- 28299010200Ammonium perchlorate2.5%
- 28299010308Sodium perchlorate2.5%
- 28299010905Other perchlorates2.5%
- 28299020100Potassium bromate0%
- 28299020903Other bromates and perbromates0%
- 28299030000Iodates and periodates0%
2830 硫化物；多硫化物，不論是否符合化學定義者
- 28301000108Sodium sulfide3.4%
- 28301000901Other sodium sulphides3.4%
- 28309010001Zinc sulphide5%
- 28309020009Cadmium sulphide2.7%
- 28309090102Trinickel disulfide3.4%
- 28309090905Other sulphides; polysulphides, whether or not chemically defined3.4%
2831 二亞硫磺酸鹽及硫氧酸鹽
- 28311010007Sodium dithionite5%
- 28311020103Sodium hydroxymethanesulfinate3.4%
- 28311020906Other sodium sulphoxylate3.4%
- 28319000002Other dithionites, sulphoxylates3.4%
2832 亞硫酸鹽；硫代硫酸鹽
- 28321000008Sodium sulphite5%
- 28322000006Other sulphites5%
- 28323010002Sodium thiosulphate5%
- 28323090005Other thiosulphates5%
2833 硫酸鹽；礬；過氧硫酸鹽（過硫酸鹽）
- 28331100006Disodium sulphate5%
- 28331900008Other sodium sulphates5%
- 28332100004Sulphates of maganesium1.2%
- 28332200003Sulphates of aluminium5%
- 28332400001Sulphates of nickel2.7%
- 28332500000Sulphates of copper2.7%
- 28332700008Sulphates of barium3.4%
- 28332910004Ferric sulphate2.5%
- 28332920002Tribasic lead sulphate4%
- 28332930000Sulphates of chromium4%
- 28332940008Sulphates of zinc5%
- 28332990105Cadmium sulphate5%
- 28332990908Other sulphates5%
- 28333010001Chromium alums2.5%
- 28333090004Other alums5%
- 28334000001Peroxosulphates (persulphates)5%
2834 亞硝酸鹽；硝酸鹽
- 28341010004Sodium nitrite2.5%
- 28341090007Other nitrites5%
- 28342100003Nitrates of potassium1%
- 28342910003Aluminium nitrate5%
- 28342920001Nitrates of bismuth5%
- 28342990104Cadmium nitrate5%
- 28342990202Calcium nitrate5%
- 28342990907Other nitrates5%
2835 次磷酸鹽、亞磷酸鹽及磷酸鹽；聚磷酸鹽，不論是否符合化學定義者
- 28351010003Phosphinates (hypophosphites)5%
- 28351021000Dibasic lead phosphite5%
- 28351029002Other phosphonates (phosphites)5%
- 28352200001Phosphate of mono- or disodium5%
- 28352400009Phosphates of potassium5%
- 28352500008Calcium hydrogenorthophosphate ("dicalcium phosphate")5%
- 28352610005Deflourinated calcium phosphate (for fodder use)5%
- 28352690106Phosphates of calcium (for fodder use)5%
- 28352690909Other phosphates of calcium5%
- 28352910002Phosphates of triammonium4%
- 28352990103Phosphate of trisodium5%
- 28352990906Other phosphates5%
- 28353100000Sodium triphosphate ( sodium tripolyphosphate), whether or not chemically defined4%
- 28353900002Other polyphosphates, whether or not chemically defined5%
2836 碳酸鹽；過氧碳酸鹽（過碳酸鹽）；含氨基甲酸銨之工業用碳酸銨
- 28362010000Soda crystal (washing soda)5.5%
- 28362090003Disodium carbonate3.5%
- 28363000000Sodium hydrogencarbonate (sodium bicarbonate)3.5%
- 28364000008Potassium carbonates5%
- 28365000005Calcium carbonate4%
- 28366000003Barium carbonate2.5%
- 28369100006Lithium carbonates3.5%
- 28369200005Strontium carbonate0%
- 28369920004Magnesium carbonate (including light magnesium carbonate, heavy magnesium carbonate and magnesia alba)5%
- 28369930002Bismuth carbonate5%
- 28369990107Cadmium carbonate5%
- 28369990900Other carbonates and percarbonates5%
2837 氰化物，氧氰化物及氰錯離子化合物
- 28371110000Sodium cyanide5%
- 28371120008Sodium cyanide oxide5%
- 28371910002Potassium cyanide5%
- 28371990112Copper(I) cyanide5%
- 28371990121Copper(II) cyanide5%
- 28371990201Cadmium cyanide5%
- 28371990309Zinc cyanide5%
- 28371990906Other cyanides and cyanide oxides5%
- 28372000109Copper sodium cyanide5%
- 28372000207Copper(I) potassium cyanide5%
- 28372000902Other complex cyanides5%
2839 矽酸鹽；工業用碱金屬矽酸鹽
- 28391100000Sodium metasilicates5%
- 28391910000Sodium silicates (water glass)5%
- 28391990003Other silicates of sodium5%
- 28399010002Aluminium silicate2.5%
This chapter has more than 250 tariff lines; use the tariff search for the rest
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
What taxes apply when importing Chapter 28 goods into Taiwan?
There are generally three charges:
- 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.
Is there a duty exemption threshold for small-value imports? How are amounts over the threshold taxed?
Yes. If a single shipment's dutiable value is NT$2,000 or less, it is exempt from customs duty and from the business tax and commodity tax that Customs collects on the government's behalf, except for tobacco, alcohol, and agricultural products subject to a tariff rate quota (Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017); for postal parcels, see also Article 7 of the Regulations Governing Customs Clearance of Postal Parcels). Three things to note:
- 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).
How many of Chapter 28's tariff lines carry a 0% duty rate?
Of this chapter's 353 tariff lines, 72 have a Column 1 rate of 0%, or 20.4%. A 0% rate only means customs duty is zero: business tax generally still applies on import (see the previous question for the small-value exemption), and any import regulations on the tariff line (inspection, quarantine, permit documents) are not waived because of it.
Can Chapter 28 goods be shipped from mainland China to Taiwan?
None of this chapter's 353 tariff lines currently carry MW0 (import of mainland China goods not permitted). Whether an item can be imported still depends on each tariff line's other import regulations.
Within the same chapter, how do I confirm which tariff line my item falls under?
Under the General Rules for the Interpretation of the Customs Import Tariff, section and chapter titles are for reference only — classification is determined by the tariff line description and the section and chapter notes (Rule 1). If the description and notes do not settle it, then unfinished goods and mixtures (Rule 2), the more specific description, essential character, or classification under the last heading in order (Rule 3), and the most akin heading (Rule 4) apply in turn, with containers and packaging governed separately by Rule 5; when narrowing down to an “item” level, Rule 6 compares only items at the same level. If still uncertain, the taxpayer or their agent may apply to Customs for a binding tariff ruling before the goods are imported, and Customs will respond in writing (Customs Act Article 21); when the goods actually arriving match the ruling, Customs must classify them under the ruled tariff line, except where the applicant provided incorrect or false information (Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods, Article 10).
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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