Bab 41 Kulit Mentah (Selain Kulit Berbulu) dan Kulit Samak — Berapakah duti import? Kadar cukai dan peraturan import bagi 71 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 41?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 71 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 41?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 41?

4101 牛（包括水牛）及馬類動物之皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製、或進一步處理者），不論是否去毛或剖層

• 41012000104Whole bovine skin, had undergone a pre-tanning process which is reversible, without hair on, unsplit, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41012000907Other whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved0%
• 41015000009Whole hides and skins, of a weight exceeding 16 kg0%
• 41019000001Other, including butts, bends and bellies.0%

4102 綿羊或小綿羊生皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製或進一步處理者），不論是否帶毛或剖層，本章註一（丙）不包括者除外

• 41021000007Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned , parchment-dressed, or further prepared), with wool on, whether or not split0%
• 41022100004Pickled skins of sheep or lambs, without wool on0%
• 41022900300Limed skins of sheep or lambs, without wool on0%
• 41022900907Raw skins of sheep or lambs, otherwise preserved, without wool on0%

4103 其他生皮（生鮮、鹽漬、乾、灰漬、酸漬或以其他方法保存，但未鞣製、羊皮紙法製或進一步處理者），不論是否去毛或剖層，本章註－（乙）或（丙）不包括者除外

• 41032000102Dried raw skins of snake0%
• 41032000905Other raw skins of reptiles0%
• 41033000002Of swine0%
• 41039000116Skins of whale or shark, fresh0%
• 41039000125Fresh skins of deer0%
• 41039000134Fresh skins of armadillo0%
• 41039000143Skins of rhinocero, fresh0%
• 41039000198Hides and skins of other animals, fresh0%
• 41039000214Skins of swine, salted0%
• 41039000223Skins of whale or shark, salted0%
• 41039000232Skins of deer, salted0%
• 41039000241Skins of armadillo, salted0%
• 41039000250Skins of rhinocero, salted0%
• 41039000296Raw hides and skins of other animals, salted0%
• 41039000312Skins of whale or shark, dried0%
• 41039000321Dried skins of deer0%
• 41039000330Skins of rhinocero, dried0%
• 41039000349Dried skins of elephatis corium (including for Chinese drugs)0%
• 41039000394Raw hides and skins of other animals, dried0%
• 41039000429Skins of armadillo, limed or pickled0%
• 41039000438Skins of rhinocero, limed or pickled0%
• 41039000492Hides and skins of other animals, limed or pickled0%
• 41039000919Skins of rhinocero, otherwise preserved0%
• 41039000991Raw hides and skins of other animals, otherwise preserved0%

4104 不帶毛之牛（包括水牛）、馬類動物鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41041110002Whole bovine skin leather, in the wet state (excluding wet-blue), without hair on, full grain unsplits and grain splits, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41041190005Other leather, in the wet state (including wet-blue), full grain unsplits and grain splits0%
• 41041910004Other whole bovine skin leather, in the wet state (excluding wet-blue), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41041990007Other leather in the wet state (including wet-blue)0%
• 41044110006whole bovine (including buffalo) skin leather, in the dry state (crust), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), full grain unsplits and grain splits0%
• 41044190009Other bovine (including buffalo) or equine animals skin leather, in the dry state (crust), without hair on, full grain unsplits and grain splits2.5%
• 41044910008Other whole bovine (including buffalo) skin leather, in the dry state (crust), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), whether or not split0%
• 41044990001Other bovine (including buffalo) or equine animals skin leather, in the dry state (crust), without hair on, whether or not split2.5%

4105 不帶毛之綿羊或小綿羊鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41051000004Sheep or lamb skin leather, in the wet state (including wet-blue) , without wool on, whether or not split, but not further prepared.0%
• 41053000000Sheep or lamb skin leather, in the dry state (crust), without wool on, whether or not split, but not further prepared1.5%

4106 不帶毛其他動物鞣製皮革或胚皮革，不論是否剖層，但未進一步處理者

• 41062100000Goat or kid skin leather, in the wet state (including wet-blue) , without hair on, whether or not split, but not further prepared0%
• 41062200009Goat or kid skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%
• 41063110006Swine wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41063190009Other swine skin leather, in the wet state , without hair on, whether or not split, but not further prepared0%
• 41063200007Swine skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%
• 41064010005Reptiles skin leather, vegetable pre-tanned, without hair on, whether or not split, but not further prepared0%
• 41064020003Reptiles wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41064090008Other reptiles skin leather, without hair on, whether or not split, but not further prepared2.5%
• 41069110003Other animals wet-blue leather, without hair on, whether or not split, but not further prepared0%
• 41069190006Other animals skin leather, in the wet state , without hair on, whether or not split, but not further prepared0%
• 41069200004Other animals skin leather, in the dry state (crust), without hair on, whether or not split, but not further prepared2.5%

4107 不帶毛之牛（包括水牛）、馬類動物鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41071110009Whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), full grain unsplit0%
• 41071190002Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, full grains, unsplit, other than leather of heading 41.142.5%
• 41071210008Whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), grain splits0%
• 41071290001Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, grain splits, other than leather of heading 41.142.5%
• 41071910001Other whole bovine (including buffalo) skin leather, without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter)0%
• 41071990004Other whole leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.142.5%
• 41079100004Other leather further prepared aftre tanning or crusting, including side leathers and parchment-dressed leather, of bovin (including buffalo) or equine animals, without hair on, full grains, unsplit, other than leather of heading 41.142.5%
• 41079200003Other leather further prepared after tanning or crusting, including side leathers and parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, grain splits, other than leather of heading 41.142.5%
• 41079900006Other leather further prepared after tanning or crusting, including side leathers and parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.142.5%

4112 不帶毛之綿羊或小綿羊鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41120000007Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.141.5%

4113 不帶毛之其他動物鞣製皮革或胚皮革（包括以羊皮紙法製作皮革），已進一步處理者，不論是否剖層，第４１１４節所列者除外

• 41131000004Leather further prepared after tanning or crusting, including parchment-dressed leather, of goats or kids, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41132000002Leather further prepared after tanning or crusting, including parchment-dressed leather, of swine, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41133000000Leather further prepared after tanning or crusting, including parchment-dressed leather, of reptiles, without hair on, whether or not split, other than leather of heading 41.142.5%
• 41139000007Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without hair on, whether or not split, other than leather of heading 41.142.5%

4114 油鞣皮革（包括混製油鞣皮革）；漆皮及貼合漆皮；敷金屬皮革

• 41141000003Chamois (including combination chamois) leather2.5%
• 41142000001Patent leather and patent laminated leather; metallised leather2.5%

4115 以皮革或皮革纖維為主要成分之組合皮革，成塊、張或條，不論是否成捲者；皮革或組合皮之削片及其他廢料，不適於製造皮製品者；皮末、皮粉

• 41151000002Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls2.5%
• 41152000000Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour2.5%

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

Bacaan Lanjut