How much import duty for Chapter 44 “Wood and Articles of Wood; Wood Charcoal”? Rates and import regulations for 227 tariff lines

How are tariff rates distributed across Chapter 44's tariff lines?

Calculated from each tariff line's Column 1 rate, 227 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 44?

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 44?

4401 薪材，呈圓木段、木塊、木枝、木束或類似形狀；木片或粒片；鋸屑、廢材（料）及殘屑材，不論是否壓縮成棍、塊、球或類似形狀者

• 44011100102Coniferous, vine stems and tree root0%
• 44011100905Other fuel wood, coniferous, in logs, in billets, in twigs, in faggots or in similar forms0%
• 44011200101Non-coniferous, vine stems and tree root0%
• 44011200904Other fuel wood, non-coniferous, in logs, in billets, in twigs, in faggots or in similar forms0%
• 44012100002Wood in chips or particles, coniferous0%
• 44012200001Wood in chips or particles, non-coniferous0%
• 44013100000Wood pellets0%
• 44013200009Wood briquettes0%
• 44013900119Wood bark, agglomerated0%
• 44013900912Other sawdust and wood waste and scrap, agglomerated, in logs, pellets or similar forms0%
• 44014100008Sawdust, not agglomerated0%
• 44014900108Wood bark, not agglomerated0%
• 44014900901Other wood waste and scrap, not agglomerated0%

4402 木炭（包括果殼與果核炭），不論是否壓縮而成者

• 44021000004Bamboo charcoal , whether or not agglomerated0%
• 44022000002Shell or nut charcoal, whether or not agglomerated0%
• 44029000007Other wood charcoal, whether or not agglomerated0%

4403 原木，不論是否去皮、去邊材或粗鋸角材

• 44031100100Coniferous, rubber wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44031100208(Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana), (Calocedrus macrolepis var. formosana) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44031100903Other coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44031200109Non-coniferous, rubber wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44031200207(Cinnamomum kanehirae) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44031200902Other non-coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives0%
• 44032100000Pine wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032200009Other pine wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300106(Pseudotsuga spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300204(Tsuga spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300302(Picea spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300400(Araucaria & agathis spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300507(Cunninghamia lanceolata spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032300909Other fir and spruce wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400105(Pseudotsuga spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400203(Tsuga spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400301(Picea spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400409(Araucaria & agathis spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400506(Cunninghamia lanceolata spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032400908Other fir and spruce wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500113(Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500195(Chamaecyparis spp.) Other wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500202(Thuja spp.) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500319(Calocedrus macrolepis var. formosana) wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500391(Calocedrus spp.) Other wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032500907Other coniferous wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600112(Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600194(Chamaecyparis spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600201(Thuja spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600318(Calocedrus macrolepis var. formosana) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600390(Calocedrus spp.) Other wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44032600906Other wood in the rough, coniferous, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034100006Dark Red Meranti, Light Red Meranti, and Meranti Bakau in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034200005Teak wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900106White lauan, White Meranti, White Seraya, Yellow Meranti and alan wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900204Keruing, ramin, kapur, jongkong, merbau, jelutong and kempas, wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900302Okoume, Obeche, Sapelli, Sipo, Acajou d afrique, Makore and Iroko wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900400Tiama, Mansonia, Ilomba, Dibetou, Limba and Azobe, wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900516Malacca albizia wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900598Other wood in the rough non-coniferous, whether or not stripped of bark or sapwood, or roughly squared0%
• 44034900909Other tropical wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039100005Oak wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039300003Beech wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039400002Other beech wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039500001Birch wood in the rough, of which smallest cross-sectional dimension is 15 cm or more, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039600000Other birch wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039700009Poplar and aspen wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039800008Eucalyptus wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039900203Maple (acer spp.) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039900301Ash (fraxinus spp.) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039900409(Cinnamomum kanehirae) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%
• 44039900908Other non-coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%

4404 箍木；木劈柱；木椿、欄柵及木柱削尖，但未經縱面鋸開者；木棒經簡單整修尚未車圓、彎曲或另行加工，適於製造手杖、傘柄、工具把手及類似品；削（切）木片及類似品

• 44041000002Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like, coniferous0%
• 44042000000Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like, non-coniferous0%

4405 木絲、木粉

• 44050010001Sandal wood flour0%
• 44050020009Sandal wood flour, oil extracted0%
• 44050090004Other wood wool, wood flour0%

4406 鐵道或電車道枕木

• 44061100009Railway or tramway sleepers (cross-ties) of coniferous wood, not impregnated0%
• 44061200008Railway or tramway sleepers (cross-ties) of non-coniferous wood, not impregnated0%
• 44069100002Other railway or tramway sleepers (cross-ties) of coniferous wood0%
• 44069200001Other railway or tramway sleepers (cross-ties) of non-coniferous wood0%

4407 木材，經縱鋸或縱削、平切或旋切，不論是否經刨平、砂磨或端接，其厚度超過６公厘者。

• 44071100008Pine wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200105(Pseudotsuga spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200203(Tsuga spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200301(Picea spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200409(Araucaria & agathis spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200506(Cunninghamia lanceolata spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071200908Other fir wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071300006S-P-F wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071400005Hem Fir wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900117(Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900199(Chamaecyparis spp.) Other wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900206(Thuja spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900313(Calocedrus macrolepis var. formosana) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900395(Calocedrus spp.) Other wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44071900901Other coniferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072100006Mahogany (Swietenia spp.) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072200005Virola, Imbuia and Balsa sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072300004Teak wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072500002Dark Red Meranti, Light Red Meranti and Meranti, Bakau sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072600001White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072700000Sapelli sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072800009Iroko sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072900106Keruing wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072900204Ramin wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072900400Kapur, Jongkong, Merbau, Jelutong and Kempas wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44072900507Okoume, obeche, sipo, acajou d afrique, makore, tiama, mansonia, ilomba, dibetou, limba and azobe wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of athickness exceeding 6 mm0%
• 44072900909Other tropical wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079100001Oak wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079200000Beech wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079300009Maple wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079400008Cherry wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079500007Ash wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079600006Birch wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079700005Poplar and aspen wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079900101(Cinnamomum kanehirae) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%
• 44079900904Other non-coniferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm0%

4408 供飾面用（包括由平切積層材取得者）、合板用或其他類似積層材用單板及其他經縱鋸、平切或旋切木材，不論是否經刨平、砂磨、併接或端接，其厚度不超過６公厘者

• 44081000106Coniferous sheets for veneering, for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm0%
• 44083100101Dark Red Meranti, Light Red Meranti and Meranti, Bakau wood sheets for veneering, for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm0%
• 44083910003Other tropical wood sheets for veneering by slicing laminated wood, with both outer plies of not all coniferous wood, of heading 44.128.5%
• 44083990006Other tropical wood sheets for veneering, for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm0%
• 44089010009Other wood sheets for veneering by slicing laminated wood, with both outer plies of not all coniferous wood, of heading 44.128.5%
• 44089090002Other sheets for veneering, for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.0%

4409 木材（包括用於拼花地板但未裝配之木條及飾條），沿著任何材邊、端或材面作連續型鉋或類似加工，（已製舌榫、槽榫、嵌槽口、去角、製Ｖ型接口、製連珠、成型、製圓邊或類似加工），不論是否經刨平、砂磨或端接

• 44091000105(Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana), or (Calocedrus macrolepis var. formosana) wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded orthe like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed0%
• 44091000908Other coniferous wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed0%
• 44092100004Bamboo (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed0%
• 44092200003Tropical wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed0%
• 44092900104(Cinnamomum kanehirae) wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, Vjointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed0%
• 44092900907Other non-coniferous wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed0%

4410 以木材或其他木質纖維製成之粒片板、定向粒片板(ＯＳＢ)及類似板（例如方薄片型粒片板），不論是否用樹脂或其他有機膠合劑膠合者

• 44101100101Other particle board and similar board of wood, whether or not agglomerated with resins or other organic binding substances, unworked or not further worked than sanded0%
• 44101100209Other particle board and similar board of wood, surface-covered with melamine-impregnated paper, whether or not agglomerated with resins or other organic binding substances0%
• 44101100307Other particle board and similar board of wood, surface-covered with decorative laminates of plastic, whether or not agglomerated with resins or other organic binding substances0%
• 44101100904Other particle board and similar board of wood, whether or not agglomerated with resins or other organic binding substances0%
• 44101200002Oriented strand board (OSB) of wood, whether or not agglomerated with resins or other organic binding substances0%
• 44101910101Waferboard of wood, whether or not agglomerated with resins or other organic binding substances, unworked or not further worked than sanded0%
• 44101910904Other waferboard of wood, whether or not agglomerated with resins or other organic binding substances0%
• 44101990006Other similar board of wood, whether or not agglomerated with resins or other organic binding substances0%
• 44109000007Similar board of other ligneous materials, whether or not agglomerated with resins or other organic binding substances0%

4411 以木材或其他木質纖維製成之纖維板，不論是否用樹脂或其他有機膠合劑膠合者

• 44111210009Medium density fibreboard, of a thickness not exceeding 5 mm, not mechanically worked or surface covered0%
• 44111290002Other medium density fibreboard, of a thickness not exceeding 5 mm0%
• 44111310008Medium density fibreboard, of a thickness exceeding 5 mm but not exceeding 9 mm, not mechanically worked or surface covered0%
• 44111390001Other medium density fibreboard, of a thickness exceeding 5 mm but not exceeding 9 mm0%
• 44111410007Medium density fibreboard, of a thickness exceeding 9 mm , not mechanically worked or surface covered0%
• 44111490000Other medium density fibreboard, of a thickness exceeding 9mm0%
• 44119210002Other fibreboard, of a density exceeding 0.8 g/cm3, not mechanically worked or surface covered0%
• 44119290005Other fibreboard, of a density exceeding 0.8 g/cm30%
• 44119310001Other fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3, not mechanically worked or surface covered0%
• 44119390004Other fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm30%
• 44119410000Other fibreboard, of a density not exceeding 0.5 g/cm3, not mechanically worked or surface covered0%
• 44119490003Other fibreboard, of a density not exceeding 0.5 g/cm30%

4412 合板、單板貼面板及類似積層材

• 44121011009Plywood, veneered panels and similar laminated wood, with both outer plies of coniferous wood,containing at least one ply of bamboo and not containing any layer of particle board0%
• 44121012008Plywood, veneered panels and similar laminated wood, with both outer plies of coniferous wood,containing at least one ply of bamboo and at least one layer of particle board12.5%
• 44121091002Other unfinished plywood, veneered panels and similar laminated wood,with at least one ply of bamboo8.5%
• 44121092001Other processed plywood, veneered panels and similar laminated wood,with at least one ply of bamboo12.5%
• 44123110005Other unfinished plywood (other than bamboo veneer), with at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter, each ply not exceeding 6 mm thickness8.5%
• 44123120003Other processed plywood (other than bamboo veneer), with at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter, each ply not exceeding 6 mm thickness12.5%
• 44123310003Other unfinished plywood (other than bamboo veneer), with at least one outer ply of non-coniferous wood of the species alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar and aspen, robinia, tulipwood or walnut, each ply not exceeding 6 mm thickness8.5%
• 44123320001Other processed plywood (other than bamboo veneer), with at least one outer ply of non-coniferous wood of the species alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar and aspen, robinia, tulipwood or walnut, each ply not exceeding 6 mm thickness12.5%
• 44123410002Other unfinished plywood(other than bamboo veneer), with at least one outer ply of non-coniferous wood not specified under subheading 4412.33, each ply not exceeding 6 mm thickness8.5%
• 44123420000Other processed plywood (other than bamboo veneer), with at least one outer ply of non-coniferous wood not specified under subheading 4412.33, each ply not exceeding 6 mm thickness12.5%
• 44123910007Other unfinished plywood (other than bamboo veneer), with both outer plies of coniferous wood, each ply not exceeding 6 mm thickness0%
• 44123920005Other processed plywood(other than bamboo veneer), with both outer plies of coniferous wood, each ply not exceeding 6 mm thickness0%
• 44124110003Other unfinished Laminated veneered lumber (LVL), with at least one outer ply of tropical wood10%
• 44124120001Other processed Laminated veneered lumber (LVL), with at least one outer ply of tropical wood12.5%
• 44124210002Other unfinished Laminated veneered lumber (LVL), with at least one outer ply of non-coniferous wood10%
• 44124220000Other processed Laminated veneered lumber (LVL), with at least one outer ply of non- coniferous wood12.5%
• 44124910005Other unfinished Laminated veneered lumber (LVL), with both outer plies of coniferous wood0%
• 44124920003Other processed Laminated veneered lumber (LVL), with both outer plies of coniferous wood12.5%
• 44125110000Other unfinished blockboard,laminboard and battenboard, with at least one outer ply of tropical wood10%
• 44125120008Other processed blockboard,laminboard and battenboard, with at least one outer ply of tropical wood12.5%
• 44125210009Other unfinished blockboard,laminboard and battenboard,with at least one outer ply of non-coniferous wood10%
• 44125220007Other processed blockboard,laminboard and battenboard, with at least one outer ply of non- coniferous wood12.5%
• 44125910002Other unfinished blockboard,laminboard and battenboard,with both outer plies of coniferous wood0%
• 44125920000Other processed blockboard,laminboard and battenboard, with both outer plies of coniferous wood0%
• 44129110002Other unfinished plywood, veneered panels and similar laminated wood, with at least one outer ply of tropical wood10%
• 44129120000Other processed plywood, veneered panels and similar laminated wood, with at least one outer ply of tropical wood12.5%
• 44129210001Other unfinished plywood, veneered panels and similar laminated wood, with at least one outer ply of non-coniferous wood10%
• 44129220009Other processed plywood, veneered panels and similar laminated wood, with at least one outer ply of non-coniferous wood12.5%
• 44129910004Other plywood, veneered panels and similar laminated wood, with both outer plies of coniferous wood, not containing any layer of particle board0%
• 44129920002Other plywood, veneered panels and similar laminated wood, with both outer plies of coniferous wood, containing at least one layer of particle board12.5%

4413 塊狀、板狀、條狀或成型之增密木

• 44130010001Blocks for making shuttles0%
• 44130090004Other densified wood, in blocks, plates, strips or profile shapes0%

4414 木框，供畫像、相片、鏡子或類似品之用

• 44141000000Frames for paintings, photographs, mirrors or similar objects, of tropical wood0%
• 44149000003Other wooden frames for paintings, photographs, mirrors or similar objects0%

4415 裝貨用之木箱、木盒、條板箱、木桶及類似木製包裝容器；繞纜用木軸；木製墊板　箱型墊板及其他承壓木板；木製墊板圍框

• 44151000009Cases, boxes, crates, drums and similar packings; cable-drums, of wood0%
• 44152000007Pallets, box pallets and other load boards, of wood; pallet collars, of wood0%

4416 各種木製箍桶、琵琶桶、大桶、盆、其他木桶及其零件，包括桶板

• 44160010008Staves0%
• 44160090001Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood0%

4417 木製工具、工具之身及柄、掃帚或刷子之身及柄；木製靴楦、鞋楦

• 44170000009Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood0%

4418 建築用木工製品及木作成品，包括蜂窩結構木板、已組成之地板、木瓦及屋頂板

• 44181100005Windows, french-windows and their frames, of tropical wood0%
• 44181900007Other windows, french-windows and their frames, of wood0%
• 44182100003Door and their frames and thresholds, of tropical wood0%
• 44182900005Other door and their frames and thresholds, of wood0%
• 44183000002Posts and beams other than products of subheadings 4418.81 to 4418.890%
• 44184000000Shuttering for concrete constructional work, of woods0%
• 44185000007Shingles and shakes, of wood0%
• 44187300000Assembled flooring panels, of bamboo or with at least the top layer (wear layer) of bamboo0%
• 44187400009Other, assembled mosaic flooring panels, of wood0%
• 44187500008Other, assembled multilayer flooring panels, of wood0%
• 44187900004Other assembled flooring panels, of wood0%
• 44188100000Glue-laminated, engineered structural timber products0%
• 44188200009Cross-laminated timber (CLT or X-lam), engineered structural timber products0%
• 44188300008I beams, of wood0%
• 44188900002Other engineered structural timber products0%
• 44189100008Other builders' joinery and carpentry, of bamboo0%
• 44189200007Cellular wood panels0%
• 44189900108Celluar panels, of wood0%
• 44189900901Other builders' joinery and carpentry, of wood0%

4419 木製餐具及廚具

• 44191100004Bread boards, chopping boards and similar boards, of bamboo0%
• 44191200101Disposable chopsticks, of bamboo0%
• 44191200904Other chopsticks, of bamboo0%
• 44191900006Other tableware and kitchenware, of bamboo0%
• 44192000003Tableware and kitchenware, of tropical wood0%
• 44199000106Disposable chopsticks, of wood0%
• 44199000204Other chopsticks, of wood0%
• 44199000909Other tableware and kitchenware, of wood0%

4420 細工鑲嵌木及鑲嵌木；木質珠寶箱、切割器具箱或類似品；木雕刻品或其他木質裝飾品；未列入第九十四章之木製家具

• 44201100001Statuettes and other ornaments, of tropical wood0%
• 44201900101Statuettes and other ornaments, of (Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana), (Calocedrus macrolepis var. formosana), or (Cinnamomum kanehirae) wood0%
• 44201900904Statuettes and other ornaments, of other wood0%
• 44209010003Wood marquetry and inlaid wood0%
• 44209020001Caskets and cases for jewellery or cutlery, and similar articles, of wood; wooden articles of furniture not falling in Chapter 940%

4421 其他木製品

• 44211000001Clothes hangers, of wood0%
• 44212000009Coffins0%
• 44219100003Other articles of bamboo0%
• 44219900103Rudders, ships, boards for the blind0%
• 44219900201Mould for making die, wooden beadings and mouldings, including moulded skirting and other moulded boards0%
• 44219900309Bee-hives0%
• 44219900407Bobbins and the like for textile machinery use0%
• 44219900504Other spools, cops, sewing thread reels and the like, of turned wood0%
• 44219900602Match splints0%
• 44219900906Other articles of wood0%

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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