第40類「ゴム及びその製品」の輸入関税はいくら？125件の品目番号の税率と輸入規定

第40類の品目番号の税率分布は？

各品目番号の第1欄税率に基づいて算出（合計125件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。

第40類でよく見られる輸入規定コードは？

輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。

第40類にはどのような品目番号がありますか？

4001 初級狀態或呈板、片、條狀之天然橡膠、巴拉塔橡膠、古塔波橡膠、怪有力橡膠、奇克力橡膠及類似天然橡膠

• 40011000009Natural rubber latex, whether or not prevulcanised0%
• 40012100006Natural rubber, smoked sheets0%
• 40012200005Technically specified natural rubber (TSNR )0%
• 40012900008Natural rubber, n.e.s., in other forms0%
• 40013000005Balata, gutta-percha, guayule, chicle and similar natural gums0%

4002 初級狀態或成板、片、條之合成橡膠及從油類獲得之硫化油膏；第４００１節之任何產品與本節之任何產品之混合膠，呈初級狀態或板、片、條狀者

• 40021100007Styrene-butadiene rubber (SBR) latex; carboxylated styrene-butadiene rubber (XSBR) latex3.5%
• 40021910007Thermoplastic rubber3.5%
• 40021990000Other styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)3.5%
• 40022000006Butadiene rubber (BR)3.5%
• 40023100003Isobutene-isoprene (butyl) rubber (IIR)1%
• 40023900005Halo-isobutene-isoprene rubber (CIIR or BIIR)2%
• 40024100001Chloroprene (chlorobutadiene) rubber (CR), latex2%
• 40024900003Other chloroprene (chlorobutadiene) rubber (CR)2%
• 40025100008Acrylonitrile-butadiene rubber, latex3.5%
• 40025900000Other acrylonitrile-butadiene rubber (NBR)3.5%
• 40026000007Isoprene rubber ( IR )2%
• 40027000005Ethylene - propylene - non - conjugated diene rubber (EPDM)2%
• 40028000003Mixtures of any product of heading 40.01 with any product of this heading2%
• 40029100000Other latex2%
• 40029910000Polysulfide rubber2%
• 40029990003Other synthetic rubber2%

4003 初級狀態或呈板、片或條狀之再生橡膠

• 40030000009Reclaimed rubber in primary forms or in plates, sheets or strip10%

4004 橡膠之廢料、剝屑及碎片（硬質橡膠除外）及由其產生之粉及粒

• 40040000008Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom10%

4005 初級狀態或呈板、片、條狀之未硫化配合橡膠

• 40051000005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, compounded with carbon black or silica3.5%
• 40052000003Compounded rubber, unvulcanised, solutions and dispersions other than those of subheading 4005.103.5%
• 40059100007Other compounded rubber, unvulcanised, in plates, sheets and strip3.5%
• 40059900009Other compounded rubber, unvulcanised, in primary forms3.5%

4006 其他形狀（如桿、管、及定型）之未硫化橡膠及未硫化橡膠製品（如圓板及環）

• 40061000004“Camel-back” strips for retreading rubber tyres3.5%
• 40069020003Unvulcanised natural or synthetic rubber in other forms or states3.5%
• 40069090008Other articles of unvulcanised rubber3.5%

4007 硫化橡膠絲及索

• 40070000005Vulcanised rubber thread and cord3%

4008 硫化橡膠板、片、條、桿及定型，硬質橡膠除外

• 40081100001Plates, sheets, and strip of cellular vulcanised rubber8%
• 40081900003Other cellular vulcanised rubber8%
• 40082110007Insulating tapes for electricity, of rubber8%
• 40082120005Masking tapes, of rubber8%
• 40082130003Rubber blankets for printing use10%
• 40082190000Other plates, sheets and strip of non-cellular vulcanised rubber8%
• 40082900001Other non-cellular vulcanised rubber8%

4009 已否附有配件（如接頭管、肘管、凸緣）之硫化橡膠管，硬質橡膠除外

• 40091110008Tubes, pipes and hoses, of vulcanised rubber without fittings, for railway and tramway locomotives7.5%
• 40091190001Other tubes, pipes and hoses, of vulcanised rubber without fittings, not reinforced or otherwise combined with other materials7.5%
• 40091210007Tubes, pipes and hoses, of vulcanised rubber with fittings, for railway and tramway locomotives7.5%
• 40091220005Tubes, pipes and hoses of unhardened vulcanised rubber with fittings, for medical apparatus and scientific instruments (including those for manufacturing use)10%
• 40091230003Insulating tubes, pipes and hoses for electricity, of unhardened vulcanised rubber with fittings10%
• 40091240001Tubes, pipes and hoses, of vulcanised rubber with fittings, for bulldozers and similar machinery10%
• 40091290000Other tubes, pipes and hoses, of vulcanised rubber with fittings, not reinforced or otherwise combined with other materials7.5%
• 40092110006Tubes, pipes and hoses, of vulcanised rubber without fittings, for railway and tramway locomotives7.5%
• 40092190009Other tubes, pipes and hoses, of vulcanised rubber without fittings, reinforced or otherwise combined only with metal8.5%
• 40092210005Tubes, pipes and hoses, of vulcanised rubber with fittings, for railway and tramway locomotives7.5%
• 40092290008Other tubes, pipes and hoses, of vulcanised rubber with fittings, reinforced or otherwise combined only with metal7.5%
• 40093110004Tubes, pipes and hoses, of vulcanised rubber without fittings, for railway and tramway locomotives7.5%
• 40093190007Other tubes, pipes and hoses, of vulcanised rubber without fittings,reinforced or otherwise combined only with textile materials8.5%
• 40093210003Tubes, pipes and hoses, of vulcanised rubber with fittings, for railway and tramway locomotives7.5%
• 40093290006Other tubes, pipes and hoses, of vulcanised rubber with fittings,reinforced or otherwise combined only with textile materials7.5%
• 40094110002Tubes, pipes and hoses, of vulcanised rubber without fittings, for railway and tramway locomotives7.5%
• 40094190005Other tubes, pipes and hoses, of vulcanised rubber without fittings, reinforced or otherwise combined with other materials8.5%
• 40094210001Tubes, pipes and hoses, of vulcanised rubber with fittings, for railway and tramway locomotives7.5%
• 40094220009Tubes, pipes and hoses of unhardened vulcanised rubber with fittings, for medical apparatus and scientific instruments (including those for manufacturing use10%
• 40094230007Insulating tubes, pipes and hoses for electricity, of unhardened vulcanised rubber with fittings10%
• 40094240005Tubes, pipes and hoses, of vulcanised rubber with fittings, for bulldozers and similar machinery10%
• 40094290004Other tubes, pipes and hoses, of vulcanised rubber with fittings, reinforced or otherwise combined with other materials7.5%

4010 硫化橡膠製輸送或傳動帶或輪帶

• 40101100007Conveyor belts or belting reinforced only with metal6.8%
• 40101200006Conveyor belts or belting reinforced only with textile materials6.8%
• 40101900009Other conveyor belts or belting6.8%
• 40103100003Endless transmission belts of trapezoidal cross-section(V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm6.8%
• 40103200002Endless transmission belts of trapezoidal cross-section(V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm6.8%
• 40103300001Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm6.8%
• 40103400000Endless transmission belts of trapezoidal cross-section (V-belts), other tan V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm6.8%
• 40103500009Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm6.8%
• 40103600008Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm6.8%
• 40103900005Other transmission belts or belting, of vulcanised rubber6.8%

4011 新橡膠氣胎

• 40111000105Radial tyres, of a kind used on motor cars (including station wagons and ra cing cars)10%
• 40111000908Other new pneumatic tyres, of rubber, of a kind used on motor cars (including station wagons and racing cars)10%
• 40112000103Radial tyres, of a kind used on buses or lorries10%
• 40112000906Other new pneumatic tyres, of rubber, of a kind used on buses or lorries10%
• 40113000003New pneumatic tyres, of rubber, of a kind used on aircraft0%
• 40114000001New pneumatic tyres, of rubber, of a kind used on motorcycles10%
• 40115000008New pneumatic tyres, of rubber, of a kind used on bicycles5%
• 40117010002Having a ""herring-bone"" or similar tread, of a kind used on agricultural or forestry vehicles and machines10%
• 40117090005Other new pneumatic tyres, of rubber, of a kind used on agricultural or forestry vehicles and machines0%
• 40118010000Having a ""herring-bone"" or similar tread, of a kind used on construction, mining or industrial handling vehicles and machines and having a rim size not exceeding 61 cm10%
• 40118090003Other new pneumatic tyres, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines10%
• 40119000000Other new pneumatic tyres10%

4012 翻修或已使用之橡膠氣胎；實心或半實心橡膠輪胎，輪胎面及輪胎襯帶

• 40121100005Of a kind used on motor cars (including station wagons and racing cars)10%
• 40121200004Of a kind used on buses or lorries10%
• 40121300003Of a kind used on aircraft10%
• 40121900007Other retreaded tyres10%
• 40122010002Used pneumatic tyres, of rubber, for motor vehicles10%
• 40122090005Other used pneumatic tyre, of rubber10%
• 40129010007Solid or cushion tyres, interchangeable tyre treads, of rubber10%
• 40129020005Tyre flaps, of rubber10%

4013 橡膠內胎

• 40131000005Inner tubes, of rubber, of a kind used on motor cars (including station wagons and racing cars), buses or lorries10%
• 40132000003Inner tubes, of rubber, of a kind used on bicycles5%
• 40139010006Inner tubes, of rubber, of a kind used on motorcycle10%
• 40139020004Inner tubes, of rubber, of a kind used on aircraft0%
• 40139030002Inner tubes, of rubber, for agricultural tractors0%
• 40139090009Other inner tubes, of rubber10%

4014 已否帶有硬質橡膠零件之硫化橡膠製衛生及醫藥用品（包括奶嘴），硬質橡膠者除外

• 40141000102Condoms, not containing spermicides5%
• 40141000905Other sheath contraceptives5%
• 40149010005Bulbs for syringes, rubber5%
• 40149020003Medical articles, surgical, rubber5%
• 40149030001Teats, of rubber5%
• 40149040009Rubber liner (rubber inflation)5%
• 40149090008Other hygienic or pharmaceutical articles, of vulcanised rubber, with or without fitting of hard rubber5%

4015 穿著用之硫化橡膠製品（包括手套、併指手套、露指手套）硬質橡膠除外

• 40151200109Disposable examination gloves, of rubber latex5%
• 40151200207Gloves for epidemic prevention, of rubber5%
• 40151200902Other gloves, of a kind used for medical, surgical, dental or veterinary purposes5%
• 40151910002Gloves for X-ray operators5%
• 40151990906Other gloves, mittens and mitts, of vulcanised rubber5%
• 40159010004Overcoats for X-ray operators5%
• 40159090007Other articles of apparel and clothing accessories, for all purposes, of vulcanised rubber5%

4016 其他硫化橡膠製品，硬質橡膠者除外

• 40161000002Articles of cellular rubber10%
• 40169100004Floor coverings and mats, of rubber10%
• 40169200003Erasers10%
• 40169310000Gaskets, washers and other seals, for automobiles7.5%
• 40169320008Gaskets, washers and other seals, not for automobiles7.5%
• 40169400001Boat or dock fenders, whether or not inflatable10%
• 40169500000Other inflatable articles10%
• 40169910004Patches, puncture repair10%
• 40169930000Parts of scientific instruments, of rubber7.5%
• 40169940008Parts of machinery for industrial use, of unhardened vulcanised rubber10%
• 40169990007Other articles of vulcanised rubber other than hard rubber7.5%

4017 任何形狀之硬質橡膠（例如硬橡膠），包括廢料及碎片；硬質橡膠製品

• 40170011000Waste and scrap, of hard rubber10%
• 40170019002Other hard rubber (for example, ebonite) in all forms10%
• 40170020107Roll hardened rubber10%
• 40170020900Other articles of hard rubber10%

税則の第1欄・第2欄・第3欄の税率はどう違いますか？

《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。

本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。

よくある質問

本ページの法源とデータの出典は？

• 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
• 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
• 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
• 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
• 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
• 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
• 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
• 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
• 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。

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