How much import duty for Chapter 36 “Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations”? Rates and import regulations for 31 tariff lines

How are tariff rates distributed across Chapter 36's tariff lines?

Calculated from each tariff line's Column 1 rate, 31 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 36?

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 36?

3601 發射藥

• 36010010005Black powder5%
• 36010020003Smokeless powders5%
• 36010090008Other propellent powders5%

3602 製成炸藥，發射藥除外

• 36020010004Dynamite6.5%
• 36020090114Ammonium Nitrate Porous Prills, ANPP6.5%
• 36020090123Ammonium Nitrate Emulsion6.5%
• 36020090908Other prepared explosives6.5%

3603 安全引信；導爆索；擊發式或引炸式底火；點火器；電雷管

• 36031000003Safety fuses6.5%
• 36032000001Detonating cords6.5%
• 36033000009Percussion caps5%
• 36034000007Detonating caps5%
• 36035000004Igniters6.5%
• 36036000002Electric detonators6.5%

3604 煙火，信號火炬，落雨火箭，濃霧信號及其他煙火製品

• 36041010000Fireworks, toy0%
• 36041020008Fireworks other than toy0%
• 36049010101Signalling flares for maritime0%
• 36049010209Signalling flares for aircraft0%
• 36049010904Signalling flares not for maritime or aircraft0%
• 36049020001Rain rockets0%
• 36049030107Fog signals for maritime0%
• 36049030900Fog signals not for maritime or aircraft0%
• 36049040105Very flares for maritime0%
• 36049040203Very flares for aircraft0%
• 36049040908Very flares not for maritime or aircraft0%
• 36049090006Other pyrotechnic articles0%

3605 火柴，第３６０４節煙火製品除外

• 36050000003Matches, other than pyrotechnic articles of heading 36.046.5%

3606 各種形狀之鈰鐵及其他引火合金；本章註二所述之可燃物質製品

• 36061000000Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, and of a capacity not exceeding 300 cm36.5%
• 36069010001Ferro-cerium and other pyrophoric alloys6.5%
• 36069020009Resin torches6.5%
• 36069030007Fuels with a basis of alcohol, in solid or semi-solid form6.5%
• 36069090004Other articles of combustible materials6.5%

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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