How much import duty for Chapter 34 “Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, "Dental Waxes" and Dental Preparations with a Basis of Plaster”? Rates and import regulations for 45 tariff lines

How are tariff rates distributed across Chapter 34's tariff lines?

Calculated from each tariff line's Column 1 rate, 45 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 34?

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 34?

3401 肥皂；作肥皂用途之有機界面活性劑產品及調製品，呈條、塊或壓成其他形狀者，不論是否含有肥皂；供清洗皮膚用之有機界面活性劑產品及調製品，呈液狀或乳霜狀且為零售包裝者，不論是否含肥皂；以肥皂或清潔劑浸漬、塗佈或被覆之紙、填棉、氈呢及不織布

• 34011100122Soap, medicated; soap, disinfected0%
• 34011100195Other soap0%
• 34011100907Other organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper , wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.0%
• 34011900008Soap and organic surface-active products and preparations, in the form of bars, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, not for toilet use0%
• 34012010003Water-dispersible salt of a fatty acid0%
• 34012090006Soap in other forms0%
• 34013000003Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap4%

3402 有機界面活性劑（肥皂除外）；界面活性製劑，洗滌製劑（包括輔助洗滌製劑）及清潔製劑，不論是否含肥皂，第３４０１節製品除外

• 34023100001Linear alkylbenzene sulphonic acids and their salts4%
• 34023900003Other anionic organic surface-active agents4%
• 34024100009Cationic organic surface-active agents4%
• 34024200106Nonylphenol polyethylene glycol ether4%
• 34024200909Other non-ionic organic surface-active agents4%
• 34024900001Other organic surface-active agents4%
• 34025000007Surface-active preparations, washing preparations and cleaning preparations, put up for retail sale4%
• 34029000009Other surface-active preparations, washing preparations and cleaning preparations4%

3403 潤滑劑（包括以潤滑製劑為基料之切削油、螺栓或螺帽離型劑、防銹或防腐蝕及脫模劑），及供紡織品、皮革、毛皮或其他材料之油脂處理用調製品，但以石油或自地瀝青所得之油為基本成分且其重量在７０％或以上之調製品除外

• 34031110002Process oil for textile use3.5%
• 34031120000Process oil for leather use3.5%
• 34031130008Process oil for plastic use3.5%
• 34031140006Process oil for rubber use3.5%
• 34031190005Preparations for the treatment of other materials3.5%
• 34031910004Grease, lubricating3.5%
• 34031920002Cutting-oil3.5%
• 34031930000Release and mould release preparations3.5%
• 34031941007Anti-rust preparations3.5%
• 34031942006Anti-corrosion preparations3.5%
• 34031990105Lubricating preparations, containing polychlorinated biphenyls, polychlorinated naphthalene, chloronaphthalene, polychlorinated terphenyls or hexachloro benzene, perchlorobenzene, (as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals are classified in heading 2710)3.5%
• 34031990908Other lubricating preparations (as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals are classified in heading 2710)3.5%
• 34039100007Preparations for the treatment of texitle materials, leather, furskins or other materials3.5%
• 34039900009Other lubricating preparations3.5%

3404 人造蠟及調製蠟

• 34042000002Poly(oxyethylene) (polyethylene glycol) wax0%
• 34049010005Prepared waxed for leather use0%
• 34049020003Chlorinated wax3.5%
• 34049030001Lignite wax, chemically modified0%
• 34049090106Waxes composed of polychloro-biphenyls or polychloronaphthalenes0%
• 34049090909Other artificial waxes and prepared waxes0%

3405 靴鞋、家具、地板、車身、玻璃或金屬用之擦光料及膏劑，去污膏與粉及其他類似品（不論其型態是否為經此類調製品浸漬、塗佈或被覆之紙、填料、氈呢、不織布、發泡塑膠或發泡橡膠），第３４０４節之蠟除外

• 34051000003Polishes, creams and similar preparations for footwear or leather0%
• 34052000001Polishes, creams of similar preparations for the maintenance of wooden furniture, floors or other woodwork0%
• 34053000009Polishes and similar preparations for coachwork, other than metal polishes0%
• 34054000007Scouring pastes and powders and other scouring preparations0%
• 34059000006Other polishes and similar preparations0%

3406 蠟燭、小蠟燭及類似品

• 34060000004Candles, tapers and the like0%

3407 塑型用軟膏，包括兒童娛樂用塑型料；“牙科用蠟”或“牙科塑型料”，成套、零售包裝或成板狀、馬蹄狀、條狀及類似形狀；其他以石膏（煅石膏或硫酸鈣）為基料配製之牙科用品

• 34070010001Modelling pastes, including those put up for children's amusement0%
• 34070020009Dental waxes or dental impression compounds0%
• 34070030007Plaster specially prepared for use in dentistry3.5%
• 34070090004Other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)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

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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