Quel est le droit d’importation du chapitre 39 « Matières plastiques et ouvrages en ces matières » ? Taux et réglementations d’importation pour 288 positions

Comment se répartissent les taux de droits des positions du chapitre 39 ?

Calculé selon le taux de la colonne 1 de chaque position, soit 288 positions au total. Source des données : base tarifaire HowBridge (synchronisée avec les données tarifaires de l'Administration des douanes du ministère des Finances), compilée le 2026-09-16.

Quels codes de réglementation d’importation sont fréquents dans le chapitre 39 ?

Le code de réglementation d'importation figurant sur une position indique les inspections, quarantaines, autorisations ou contrôles applicables aux marchandises de Chine continentale susceptibles d'être requis avant l'importation. Un code peut ne concerner qu'une partie des marchandises relevant de la position ; cliquez sur la position pour voir l'explication complète. L'absence de code sur une position signifie que l'importation est autorisée du point de vue du contrôle commercial et qu'aucune licence n'est requise, mais cela ne dispense pas d'inspection, de quarantaine ou de taxation.

Quelles positions tarifaires figurent dans le chapitre 39 ?

3901 乙烯之聚合物，初級狀態

• 39011000100Line polyethylene having a specific gravity of less than 0.94, in primary forms2.5%
• 39011000903Other polyethylene having a specific gravity of less than 0.94, in primary forms2.5%
• 39012000000Polyethylene having a specific gravity of 0.94 or more, in primary forms2.5%
• 39013000106Ethylene-vinyl acetate copolymers, in primary forms, emulsion2.5%
• 39013000204Ethylene-vinyl acetate copolymers, in primary forms, solid2.5%
• 39014000006Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.942.5%
• 39019010003Chlorinated polyethylene, in primary forms2.5%
• 39019090006Other polymers of ethylene, in primary forms2.5%

3902 丙烯或其他烯烴之聚合物，初級狀態

• 39021000109Atactic polypropylene2.5%
• 39021000902Other polypropylene2.5%
• 39022000009Polyisobutylene, in primary forms2.5%
• 39023000007Propylene copolymers, in primary forms2.5%
• 39029010002Chlorinated polypropylene, in primary forms2.5%
• 39029020000Chlorinated polybutylene, in primary forms2.5%
• 39029090005Other polymers of other olefins, in primary forms2.5%

3903 苯乙烯之聚合物，初級狀態

• 39031100009Expansible polystyrene2.5%
• 39031900001Other polystyrene, in primary forms2.5%
• 39032000008Styrene-acrylonitrile (SAN) copolymers, in primary forms2.5%
• 39033000006Acrylonitrile - butadiene - styrene (ABS) copolymers, in primary forms2.5%
• 39039010001Methyl methacrylate - butadiene - styrene (MBS) copolymers, in primary forms2.5%
• 39039020009The medium of ion exchange resins of porous styrene-divinyl benzene copolymer, chloromethylated styrene-divinyl benzene copolymer, and aminomethylated styrene-divinyl benzene copolymer1%
• 39039090004Other polymers of styrene, in primary forms2.5%

3904 氯乙烯或其他鹵化烯烴之聚合物，初級狀態

• 39041000009Poly(vinyl chloride), not mixed with any other substances, inprimary forms2.5%
• 39042100006Non-plasticised poly(vinyl chloride), in primary forms2.5%
• 39042200005Plasticised poly(vinyl chloride), in primary forms2.5%
• 39043000005Vinyl chloride-vinyle acetate copolymer, in primary forms2.5%
• 39044000003Other vinyl chloride copolymers, in primary forms2.5%
• 39045000000Vinylidene chloride polymers, in primary forms2.5%
• 39046100007Polytetrafluoroethylene, in primary forms2.5%
• 39046900009Other fluoro-polymers, in primary forms2.5%
• 39049000002Other polymers of vinyl chloride or of other halogenated olefins, in primary forms2.5%

3905 醋酸乙烯或其他乙烯酯之聚合物，初級狀態；其他初級狀態之乙烯基聚合物

• 39051200006Poly(vinyl acetate), in aqueous dispersion4%
• 39051900009Other poly(vinyl acetate), in primary form4%
• 39052100005Vinyl acetate copolymers, in aqueous dispersion4%
• 39052900007Other vinyl acetate copolymers, in primary form4%
• 39053000004Polyvinyl alcohol, whether or not containing unhydrolysed acetate groups5%
• 39059100000Copolymers of other vinyl esters or other vinyl copolymers, in primary forms4%
• 39059910000Polyvinylether4%
• 39059920008Polyvinyl butyral5%
• 39059990003Polymers of other vinyl esters or other vinyl polymers, in primary forms4%

3906 丙烯酸聚合物，初級狀態

• 39061010005Poly(methyl methacrylate) granules, in primary forms2.5%
• 39061020003Poly(methyl methacrylate) emulsion, in primary forms4%
• 39069010008Other acrylic polymers granules, in primary forms1%
• 39069090001Other acrylic polymers emulsion, in primary forms4%

3907 聚縮醛，其他聚醚及環氧樹脂，初級狀態；聚碳酸樹脂，醇酸樹脂，聚丙烯酯及其他聚酯，初級狀態

• 39071000006Polyacetals, in primary forms2.5%
• 39072100003Bis(polyoxyethylene) methylphosphonate2.5%
• 39072900103Polyethylene glycol , in primary forms2.5%
• 39072900906Other polyethers, in primary forms2.5%
• 39073010000Bisphenol a type epoxy resin4%
• 39073020008Novolac resin type epoxy resin4%
• 39073090003Other epoxide resins, in primary forms4%
• 39074000000Polycarbonates, in primary forms2.5%
• 39075000007Alkyd resins, in primary form5%
• 39076100102Poly (ethylene terephthalate), bottle grade-intrinsic viscosity 0.7 (having a viscosity number of 78 ml/g) - 0.92, in primary forms2.5%
• 39076100905Other poly (ethylene terephthalate), having a viscosity higher 0.92, in primary forms2.5%
• 39076900006Other poly(ethylene terephthalate), in primary forms2.5%
• 39077000003Polylactic acid, in primary forms0%
• 39079100008Other polyesters, unsaturated, in primary forms2.5%
• 39079910008Polybutylene terephthalate, in primary forms3.5%
• 39079920104Thermoplastic liquid crystal aromatic polyester copolymers0%
• 39079990001Other polyesters, saturated, in primary forms2.5%

3908 聚醯胺，初級狀態

• 39081010003Polyamide 6 (nylon 6)2.5%
• 39081020001Polyamide 6,6 (nylon 6,6)2.5%
• 39081030009Polyamide -11, -12, -6,9, -6,10 or -6,122.5%
• 39089000008Other polyamides, in primary forms2.5%

3909 胺基樹脂、酚樹脂及聚胺基甲酸乙酯，初級狀態

• 39091000004Urea resins or thiourea resins, in primary forms5%
• 39092000002Melamine resins, in primary forms5%
• 39093110007Poly(methylene phenyl isocyanate) (polymers with an average less than 4 monomer units), in primary forms1.2%
• 39093190000Other poly(methylene phenyl isocyanate) , in primary forms1.2%
• 39093900001Other amino resins, in primary forms5%
• 39094000008Phenolic resins, in primary forms5%
• 39095000005Polyurethanes, in primary forms2.5%

3910 聚矽氧，初級狀態

• 39100010001Silicone oil2.5%
• 39100020009Silicone grease2.5%
• 39100030007Silicone resin4%
• 39100040005Silicone rubber4%
• 39100090004Other silicones, in primary forms1.2%

3911 未列名石油樹脂、薰草酮茚樹脂、多萜烯、多硫化合物、聚碸及其他符合本章註三之產品，初級狀態

• 39111010008Petroleum resins5%
• 39111020006Furan resin5%
• 39111090001Other coumarone, indene or coumarone-indene resine and polyterpenes5%
• 39112000008Poly(1,3-phenylene methylphosphonate)2.5%
• 39119010001Polysulfone2.5%
• 39119030007Polyimide2.5%
• 39119040005Polysilane2.5%
• 39119090004Other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms2.5%

3912 未列名纖維素及其化學衍生物，初級狀態

• 39121100008Non-plasticised cellulose acetates, in primary forms2.5%
• 39121200007Plasticised cellulose acetates, in primary forms2.5%
• 39122000105Nitrocellulose (nitrogen content of 12.2% or more)6.5%
• 39122000908Other nitrocellulose (including collodion), in primary forms6.5%
• 39123100004Carboxymethylcellulose and its salts, in primary forms2.5%
• 39123910004Methyl cellulose2.5%
• 39123920002Ethyl cellulose2.5%
• 39123990105Cellulose acetate-butyrate2.5%
• 39123990203Hydroxy ethyl cellulose2.5%
• 39123990301Cellulose propionate2.5%
• 39123990908Other cellulose ethers, in primary forms2.5%
• 39129000002Other cellulose and its chemical derivatives, in primary forms2.5%

3913 未列名天然聚合物（例如藻酸）及改質天然聚合物（例如硬化蛋白質，天然橡膠之化學衍生物），初級狀態

• 39131010006Alginic acid, in primary forms3.5%
• 39131020004Alginic salts and esters, in primary forms3.5%
• 39139010009Hardened protein2.5%
• 39139021006Chlorinated rubber2.5%
• 39139029008Other chemical derivatives of natural rubber5%
• 39139090002Other natural polymers and modified natural polymers, in primary forms5%

3914 以第３９０１至３９１３節之聚合物為基料之離子交換樹脂，初級狀態

• 39140000009Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms2%

3915 塑膠廢料、剝屑及碎片

• 39151000006Waste, parings and scrap, of polymers of ethylene6.5%
• 39152000004Waste, parings and scrap, of polymers of styrene6.5%
• 39153000002Waste, parings and scrap, of polymers of vinyl chloride6.5%
• 39159000107Waste, parings and scrap of celluloid6.5%
• 39159000205Waste optical disc6.5%
• 39159000303Waste, parings and scrap, of polyethylene terephthalate6.5%
• 39159000900Waste, parings and scrap, of other plastics6.5%

3916 塑膠單絲（任何橫斷面尺寸超過1公厘）、棒、杖及定型，除表面外未經其他加工者

• 39161000005Monofilament of which any cross-Sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwised worked, of polymers of ethylene5%
• 39162000003Monofilament of which any cross-Sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of polymers of vinyl chloride5%
• 39169000008Monofilament of which any cross-Sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of other plastics5%

3917 塑膠管及附件（例如接頭、肘管、凸緣）

• 39171000004Artificial guts (sausage casings) of hardened protein or of cellulosic materials5%
• 39172100001Tubes, pipes and hoses, PE, rigid5%
• 39172200000Tubes, pipes and hoses, PP, rigid5%
• 39172300009Tubes, pipes and hoses, PVC, rigid5%
• 39172900003Tubes, pipes and hoses, of other plastics, rigid5%
• 39173100009Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPA, of plastic5%
• 39173200106PE tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings5%
• 39173200204PVC tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings5%
• 39173200302Straws for food, of plastics5%
• 39173200909Other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings, of plastics5%
• 39173300105PE tubes, pipes and hoses, not reinforced or otherwise combined with other materials, with fittings5%
• 39173300203PVC tubes, pipes and hoses, not reinforced or otherwise combined with other materials, with fittings5%
• 39173300908Other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, with fittings, of plastics5%
• 39173910009Tubes, pipes and hoses, of glass fibre reinforced plastics6.5%
• 39173990002Other tubes, pipes and hoses, of plastic5%
• 39174010006Fittings of glass fibre reinforced plastics for tubes, pipes and hoses6.5%
• 39174090009Other fittings for tubes, pipes and hoses, of plastics5%

3918 成捲或磚形之塑膠製地面覆蓋物，不論是否為自粘性；如本章註九定義之塑膠製牆或天花板覆蓋物

• 39181010001Polyvinyl chloride in the form of plates tiles or strip of the types used for flooring5%
• 39181090102Carpets, PVC5%
• 39181090905Other floor coverings of polyvinyle chloride, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of polyvinyl chloride, as defined in Note 9 to this Chapter5%
• 39189010004Plates, tiles or strip of other plastic, used for flooring5%
• 39189090007Floor coverings of other plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of other plastics, as defined in Note 9 to this Chapter5%

3919 塑膠製自粘性板、片、薄膜、箔、帶、條及其他平面形狀，不論是否成捲者

• 39191000002Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls of a width not exceeding 20 cm5%
• 39199010003Press-sensitive tape,of plastics5%
• 39199020001Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers0%
• 39199090006Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls5%

3920 其他塑膠板、片、薄膜、箔及扁條，非多孔性及未經以其他物質加強、積層、支持或與其他物質類似結合者

• 39201010007Plates, sheets and strip polyethylene5%
• 39201021004Metallized polyethylene film for capacitor use, with unmetallized borders, total width no more than 50 mm, total thickness no more than 0.025 mm1%
• 39201029104Polyethylene film for food5%
• 39201029907Other polyethylene film or foil, thickness no more than 0.25mm5%
• 39202010005Plates, sheets and strip, polypropylene5%
• 39202021002Metallized polypropylene film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no less than 0.015 mm no more than 0.025mm1%
• 39202022001Polypropylene film or foil, thickness no more than 0.015 mm1%
• 39202023000Polypropylene film for capacitor use, total width no more than 430 mm, total thickness no more than 0.0195mm1%
• 39202029004Other polypropylene film or foil, thickness no more than 0.25 mm5%
• 39203010003Plates, sheets and strip, polystyrene5%
• 39203021000Metallized polystyrlene film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39203029002Other polystyrene film or foil, thickness no more than 0.25 mm5%
• 39204310008Plates, sheets and strip of PVC, containing by weight not less than 6 % of plasticisers5%
• 39204320006Metallized PVC film for capacitor use , containing by weight not less than 6 % of plasticisers, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39204330004PVC film or foil, containing by weight not less than 6 % of plasticisers, thickness no more than 0.25mm5%
• 39204910100Plates, sheets and strip, PVC, rigid5%
• 39204910208Plates, sheets and strip, PVC, flexible5%
• 39204920000Other metallized PVC film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39204930115PVC film for food5%
• 39204930197Other PVC film or foil, thickness no more than 0.25 mm5%
• 39204930204Other Plates, sheets and strip, PVC, flexible5%
• 39205110007Plates, sheets and strip, poly(methyl methacrylate)5%
• 39205121004Metallized poly(methyl methacrylate) film for capacitor use,with unmetallized borders, total width no more than 100 mm,total thickness no more than 0.025 mm1%
• 39205129006Other poly(methyl methacrylate) film or foil, thickness no more than 0.25 mm5%
• 39205910009Plates, sheets and strip, of other acrylic polymers5%
• 39205921006Other metallized acrylic polymers film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39205929008Other acrylic polymers film or foil, thickness no more than 0.25 mm5%
• 39206110005Plates, sheets and strip, of polycarbonates5%
• 39206121002Metallized polycarbonate film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39206129004Film or foil, other polycarbonates, of a thickness not exceeding 0.25 mm5%
• 39206210004Plates, sheets and strip, of poly(ethylene terephthalate)5%
• 39206221001Metallized poly(ethlene terephthalate) film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39206222000Poly(ethylene terephthalate) film or foil, thickness no more than 0.008 mm0%
• 39206229003Other poly(ethylene terephthalate) film or foil, thickness more than 0.008 mm, no more than 0.25 mm5%
• 39206310003Plates, sheets and strip, of unsaturated polyesters5%
• 39206321000Metallized unsaturated polyesters film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39206329002Other unsaturated polyesters film or foil, thickness no more than 0.25 mm5%
• 39206910007Plates, sheets and strip, of other polyesters5%
• 39206921004Other metallized polyesters film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no less than 0.015 mm, no more than 0.025 mm1%
• 39206922003Polyester film or foil, thickness no more than 0.015 mm1%
• 39206929006Film or foil, of other polyesters, thickness not more than 0.25 mm5%
• 39207110003Plates, sheets and strip, of regenerated cellulose5%
• 39207121000Cellophane6.5%
• 39207129002Other regenerated cellulose film or foil, thickness no more than 0.25 mm5%
• 39207300003Plates, sheets, foil, film and strip, of cellulose acetate5%
• 39207900007Plates, sheets, foil, film and strip, of other cellulose derivatives5%
• 39209110009Plates, sheets and strip, of poly(vinyl butyral)5%
• 39209121006Metallized poly(vinyl butyral) film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39209129008Other film or foil, poly(vinyl butyral), of a thickness not exceeding 0.25 mm5%
• 39209210008Plates, sheets and strip, of polyamides5%
• 39209221005Metallized polyamides film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39209229105Other film or foil, polyamides, of a thickness not exceeding 0.025 mm5%
• 39209229203Other film or foil, polyamides, of a thickness exceeding 0.025mm but not exceeding 0.25 mm5%
• 39209310007Plates, sheets and strip, of amino-resins5%
• 39209321004Metallized amino-resins film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39209329006Other film or foil, amino-resins, of a thickness not exceeding 0.25 mm5%
• 39209410006Plates, sheets and strip, of phenolic resins5%
• 39209421003Metallized film for capacitor use, with unmetallized borders, total width not exceeding 100 mm, total thickness under 0.025 mm, of phenolic resins1%
• 39209429005Other film or foil, phenolic resins, of a thickness not exceeding 0.25 mm5%
• 39209911000Plates, sheets and strip, of teflon resin5%
• 39209912009Metallized teflon film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm1%
• 39209919002Film or foil, of other teflon resin, thickness no more than 0.25 mm5%
• 39209991003Plates, sheets and strip, of other plastics, non-cellular and not reinforced, laminated, supported or similarly combimed with other materials5%
• 39209992002Metallized film for capacitor use, with unmetallized borders, total width no more than 100 mm, total thickness no more than 0.025 mm, of other condensation, polycondensation, polyaddition,polymerization and copolymerization products1%
• 39209993109PVDC film for food5%
• 39209993207PMP film for food5%
• 39209993305PLA film for food5%
• 39209993902Film or foil, of other plastics, thickness no more than 0.25 mm5%

3921 其他塑膠板、片、薄膜、箔及扁條

• 39211110005Cellular plates, sheets and strip, of polymers of styrene5%
• 39211121002Metallized film for capacitor use, with unmetallized borders, total width not exceeding 100 mm, total thickness under 0.025 mm, of polymers of styrene, cellular1%
• 39211129004Other film or foil, polymers of styrene, cellular, of a thickness not exceeding 0.25 mm5%
• 39211210102Cellular plates, sheets and strip, of polymers of vinyl chloride, laminated with textile materials (where the textile is present merely for reforcing purposes), containing more than 30% by weight of textile materials5%
• 39211210905Other cellular plates, sheets and strip, of polymers of vinyl chloride5%
• 39211221001Metallized film for capacitor use, with unmetallized borders, total width not exceeding 100 mm, total thickness under 0.025 mm, polymers of vinyl chloride, cellular1%
• 39211229003Other film or foil, polymers of vinyl chloride, cellular, of a thickness not exceeding 0.25 mm5%
• 39211310101Cellular plates, sheets and strip of polyurethanes, laminated with textile materials (where the textile is present merely for reinforcing purposes, containing more than 30% by weight of textile materials5%
• 39211310904Other cellular plates, sheets and strip of polyurethanes5%
• 39211321000Metallized film for capacitor use, with unmetallized borders, total width not exceeding 100 mm, total thickness under 0.025 mm, of polyurethanes, cellular1%
• 39211329002Other film or foil, polyurethanes, cellular, of a thickness not exceeding 0.25 mm5%
• 39211400004Cellular plates, sheets, film, foil and strip of regenerated cellulose5%
• 39211910007Other plastics cellular plates, sheets and strips5%
• 39211920005Other plastics cellular film or foil, thickness no more than 0.25mm5%
• 39219010107Plates, sheets and strip, of glass fibre reinforced plastics, laminated with textile materials (where the textile is present merely for reinforcing purposes), containing more than 30% by weight of textile materials6.5%
• 39219010900Other Plates, sheets and strip, of glass fibre reinforced plastics6.5%
• 39219030005Resin preimpregnate, in plate or sheet6.5%
• 39219040003Film or sheet for ion exchange1%
• 39219090002Other plastics plates, sheets film foil and strips5%

3922 塑膠製浴缸、淋浴缸、洗滌槽、洗盆、馬桶墊及蓋，抽水馬桶之水箱及類似品

• 39221010005Baths, shower-baths , sinks and wash-basins, of glass fibre-reinforced plastics6.5%
• 39221090008Baths, wash-basins, sinks and shower-baths, of other plastics5%
• 39222010003Lavatory seats and covers, of glass fibre reinforced plastics6.5%
• 39222090006Lavatory seats and covers, of other plastics5%
• 39229010008Other similar sanitary ware, of glass fibre reinforced plastics6.5%
• 39229090001Other similar sanitary ware, of plastics5%

3923 塑膠製供輸送或包裝貨物之製品；塑膠製瓶塞、蓋子及其他栓塞體

• 39231010004Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles0%
• 39231090007Other boxes, cases, crates and similar articles, of plastics5%
• 39232100003Sacks and bags (including cones), of polyethylene5%
• 39232910003Disinfecting aluminum backed plastic bags5%
• 39232990104Polypropylene bag5%
• 39232990202Polyvinyl chloride bag5%
• 39232990300Disposable bags for food, of plastics5%
• 39232990907Sacks and bags (including cones), of other plastics5%
• 39233000002Carboys, bottles, flasks and similar articles, of plastics5%
• 39234010008Bobbins, of plastics0%
• 39234090001Spools, cops and similar supports, of plastics5%
• 39235000105Disposable cup lid for food, of plastics5%
• 39235000908Other stoppers, lids, caps and other closures, of plastics stoppers, lids5%
• 39239090108Disposable cups for packing food, of plastics5%
• 39239090901Other articles for the conveyance or packing of goods, of plastics5%

3924 塑膠製餐桌用餐具、廚房用具，其他家庭用製品及衛生保健或盥洗用具

• 39241000103Bowls or plates, of plastics5%
• 39241000201Reusable microwavable meal boxes, crispers and cups, of plastics5%

Ce chapitre compte plus de 250 positions ; pour les autres, veuillez utiliser la recherche tarifaire

Quelle est la différence entre les taux des colonnes 1, 2 et 3 du tarif douanier ?

La Règle générale 2 du tarif douanier répartit les taux en 3 colonnes : la colonne 1 s'applique aux marchandises importées des membres de l'Organisation mondiale du commerce (OMC) ou des pays ou territoires accordant la réciprocité à Taïwan ; la colonne 2 ne s'applique qu'à deux catégories « particulières » de marchandises importées : certaines marchandises originaires de pays ou territoires les moins avancés ou en développement, ou certaines marchandises originaires de pays ou territoires ayant conclu avec Taïwan un accord de libre-échange ou un accord de coopération économique ; ce n'est que si aucune des deux premières colonnes ne s'applique que la colonne 3 s'applique. Lorsque les colonnes 1 et 2 sont toutes deux applicables, le taux le plus bas est retenu. La Chine continentale étant membre de l'OMC, la colonne 1 s'applique en principe ; la colonne 2 ne s'applique à la Chine continentale que pour les marchandises figurant sur la liste de récolte anticipée de l'ECFA.

Les pages de chapitres et de positions de ce site affichent le taux de la colonne 1. La colonne 2 indique dans le tarif les bénéficiaires par des codes pays, par exemple « exonéré (PA, GT, NI, SV, HN, NZ, SG) » ; ces codes ne sont que des mentions du tarif, et certains des accords sous-jacents ont depuis été suspendus ou résiliés (par exemple le Nicaragua, le Salvador, le Honduras) — l'application réelle est déterminée par les avis de l'Administration des douanes. Les colis postaux de faible valeur font l'objet d'une règle distincte : lorsque la valeur en douane dépasse le seuil d'exonération, un droit de 5 % est perçu, sauf pour le tabac, l'alcool et les marchandises soumises à contingent tarifaire ; toutefois, si un article isolé ou l'ensemble des marchandises de la même position dépasse NT$ 2 000, il ne s'agit plus d'un envoi de faible valeur et le taux propre à chaque position s'applique (Règle générale 5 ; art. 8 et 9 du règlement sur le dédouanement des colis postaux à l'importation et à l'exportation). Cette règle de 5 % ne s'applique qu'aux colis postaux et aux voyageurs ; les envois express sont taxés selon le taux propre à chaque position.

Questions fréquentes

D’où proviennent les fondements juridiques et les données de cette page ?

• Art. 3 de la loi douanière : sauf disposition contraire de la loi douanière, la perception des droits de douane et le classement tarifaire des marchandises importées et exportées sont régis par le Tarif douanier d'importation ; ce dernier est par ailleurs édicté et publié selon une procédure législative distincte.
• Tarif douanier d'importation (Customs Import Tariff) (selon la base nationale des textes juridiques, dernière modification le 28 janvier de la 115e année de la République de Chine (2026)) : Règle générale 2 sur les trois colonnes de taux, Règle générale 5 sur les colis postaux de faible valeur, Règles générales pour l'interprétation 1 à 6.
• Art. 21 de la loi douanière et le règlement d'application relatif à la décision tarifaire contraignante préalable pour les marchandises importées : demande d'une décision tarifaire contraignante préalable avant l'importation.
• Art. 20 de la loi relative à la taxe sur la valeur ajoutée et à la taxe d'affaires hors TVA : pour les marchandises importées, la TVA est calculée sur la valeur en douane majorée des droits d'importation ; art. 41 : la TVA sur les marchandises importées est perçue par les douanes pour le compte du fisc.
• Règlement sur le dédouanement des colis postaux à l'importation et à l'exportation, art. 7, 8, 9, 11 et 12 : exonération jusqu'à NT$ 2 000, taxation intégrale en cas de dépassement, définition des envois de faible valeur, cumul des colis d'un même expéditeur adressés au même destinataire à la même date d'arrivée, non-application de l'exonération au-delà de 6 fois par semestre.
• Avis du ministère des Affaires économiques Jing-Mao-Zi n° 11104603570 du 19 août de la 111e année de la République de Chine (2022) : règle autorisant l'importation sans licence d'importation de petites quantités de marchandises de Chine continentale ; avis Jing-Mao-Zi n° 111046035701 du même jour : articles exclus de cette application.
• Avis du ministère des Finances Tai-Cai-Guan-Zi n° 1061018778 du 7 septembre de la 106e année de la République de Chine (2017) : exonération lorsque la valeur en douane d'un envoi n'excède pas NT$ 2 000 ; ordonnance du ministère des Finances Tai-Cai-Guan-Zi n° 1061011007 du 26 mai de la 106e année de la République de Chine (2017) : non-application de l'exonération au-delà de 6 fois par semestre.
• Explications générales de l'édition de la 112e année de la République de Chine (2023) du « Recueil de classification des marchandises à l'importation et à l'exportation selon le tarif douanier de la République de Chine » publié par l'Administration des douanes du ministère des Finances : 21 sections, 97 chapitres (le chapitre 77 étant réservé), le chapitre 98 ajouté hors de la classification HS, ainsi qu'un numéro tarifaire à 8 chiffres, une classification de gestion commerciale et statistique à 10 chiffres, plus 1 chiffre de contrôle.
• International Trade Administration du ministère des Affaires économiques, « Tableau des codes de réglementation d'importation » : un champ de réglementation d'importation vide signifie « autorisé (dispense de délivrance de licence) ».

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