Chương 44 «Gỗ và các mặt hàng bằng gỗ; than gỗ» nhập khẩu phải đóng bao nhiêu thuế? Thuế suất và quy định nhập khẩu của 227 mã số

Thuế suất các mã số trong Chương 44 phân bố ra sao?

Tính theo thuế suất cột thứ nhất của từng mã số, tổng cộng 227 mã số. Nguồn dữ liệu: Cơ sở dữ liệu biểu thuế HowBridge (đồng bộ dữ liệu biểu thuế của Tổng cục Hải quan, Bộ Tài chính), tổng hợp ngày 2026-09-16.

Chương 44 thường gặp những mã quy định nhập khẩu nào?

Mã quy định nhập khẩu ghi trên mã số cho biết trước khi nhập khẩu có thể cần thực hiện kiểm tra, kiểm dịch, xin giấy phép hoặc quản chế hàng hóa đại lục. Mã có thể chỉ liên quan đến một phần sản phẩm thuộc mã số đó, vui lòng nhấp vào mã số để xem giải thích đầy đủ. Mã số không có mã quy định, nghĩa là về mặt quản lý mậu dịch được phép nhập khẩu, miễn cấp giấy phép, nhưng không có nghĩa là được miễn kiểm tra, kiểm dịch hoặc miễn thuế.

Chương 44 có những mã số biểu thuế nào?

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%

Thuế suất cột thứ nhất, thứ hai, thứ ba trên biểu thuế khác nhau ở đâu?

Quy tắc chung 2 của «Biểu thuế nhập khẩu Hải quan» chia thuế suất thành 3 cột: Cột thứ nhất áp dụng cho hàng nhập khẩu từ các thành viên Tổ chức Thương mại Thế giới, hoặc từ quốc gia, vùng lãnh thổ có đãi ngộ tương hỗ với nước ta; Cột thứ hai chỉ áp dụng cho hàng nhập khẩu «đặc định» trong hai trường hợp: hàng hóa đặc định của quốc gia, vùng lãnh thổ kém phát triển hoặc đang phát triển đặc định, hoặc hàng hóa đặc định của quốc gia, vùng lãnh thổ đã ký hiệp định thương mại tự do, hiệp định hợp tác kinh tế với nước ta; trường hợp không áp dụng được hai cột trên mới áp dụng Cột thứ ba. Khi có thể áp dụng đồng thời cột thứ nhất và cột thứ hai, lấy mức thuế suất thấp hơn. Trung Quốc đại lục là thành viên Tổ chức Thương mại Thế giới, về nguyên tắc áp dụng cột thứ nhất; cột thứ hai đối với Trung Quốc đại lục chỉ giới hạn ở hàng hóa trong danh sách thu hoạch sớm ECFA.

Các trang chương và mã số trên trang này hiển thị thuế suất cột thứ nhất. Cột thứ hai trong bảng biểu thuế được đánh dấu đối tượng áp dụng bằng mã quốc gia, ví dụ «Miễn thuế (PA,GT,NI,SV,HN,NZ,SG)»; mã chỉ là ký hiệu trên bảng biểu thuế, trong đó một số hiệp định đã ngừng hoặc chấm dứt áp dụng (như Nicaragua, El Salvador, Honduras), việc áp dụng thực tế theo thông báo của Tổng cục Hải quan. Hàng hóa lẻ trong bưu kiện có quy định riêng: khi trị giá tính thuế vượt hạn mức miễn thuế, ngoại trừ thuốc lá, rượu và hàng áp dụng hạn ngạch thuế quan, tính thuế nhập khẩu theo thuế suất 5%; nhưng nếu một mặt hàng hoặc các mặt hàng cùng mã số cộng lại vượt quá 2.000 Đài tệ (NT$) thì không tính là hàng lẻ, phải tính thuế theo thuế suất của từng mã số (Quy tắc chung 5; Điều 8, 9 Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện). Quy định thuế suất 5% này chỉ áp dụng cho bưu kiện và hành khách, hàng chuyển phát nhanh tính theo thuế suất của từng mã số.

Câu hỏi thường gặp

Căn cứ pháp lý và nguồn dữ liệu của trang này từ đâu?

• Điều 3 Luật Hải quan: Việc thu thuế nhập khẩu và phân loại biểu thuế hàng hóa xuất nhập khẩu, trừ khi Luật Hải quan có quy định khác, thực hiện theo «Biểu thuế nhập khẩu Hải quan»; «Biểu thuế nhập khẩu Hải quan» được ban hành theo trình tự lập pháp riêng.
• Biểu thuế nhập khẩu Hải quan (Cơ sở dữ liệu pháp quy toàn quốc ghi ngày sửa đổi 28/1 năm Dân Quốc 115 (2026)): Quy tắc chung 2 về 3 cột thuế suất, Quy tắc chung 5 về hàng lẻ trong bưu kiện, Quy tắc giải thích 1 đến 6.
• Điều 21 Luật Hải quan và «Quy tắc thực hiện thẩm định trước phân loại thuế hàng nhập khẩu»: xin thẩm định trước phân loại thuế trước khi nhập khẩu.
• Điều 20 Luật Thuế giá trị gia tăng và Thuế doanh thu phi giá trị gia tăng: thuế giá trị gia tăng hàng nhập khẩu tính theo số tiền sau khi cộng thuế nhập khẩu vào trị giá tính thuế hải quan; Điều 41: thuế giá trị gia tăng hàng nhập khẩu do Hải quan thu hộ.
• Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện Điều 7, 8, 9, 11, 12: miễn thuế 2.000 Đài tệ (NT$), vượt mức tính thuế toàn bộ, định nghĩa hàng lẻ, gộp tính bưu kiện của cùng người gửi gửi cùng ngày đến cho cùng người nhận, quá 6 lần trong nửa năm không được áp dụng miễn thuế.
• Thông báo số 11104603570 ngày 19/8 năm Dân Quốc 111 (2022) của Bộ Kinh tế: quy định cho phép miễn xin giấy phép nhập khẩu đối với hàng hóa đại lục số lượng nhỏ; Thông báo số 111046035701 cùng ngày: các mặt hàng bị loại trừ áp dụng.
• Thông báo số 1061018778 ngày 7/9 năm Dân Quốc 106 (2017) của Bộ Tài chính: cùng lô có trị giá tính thuế từ 2.000 Đài tệ (NT$) trở xuống được miễn thuế; Lệnh số 1061011007 ngày 26/5 năm Dân Quốc 106 (2017) của Bộ Tài chính: quá 6 lần thông quan miễn thuế trong nửa năm thì không áp dụng.
• Thuyết minh chung phiên bản năm Dân Quốc 112 (2023) của «Tuyển tập Biểu thuế nhập khẩu Hải quan và Bảng phân loại hàng hóa xuất nhập khẩu Trung Hoa Dân Quốc» do Tổng cục Hải quan, Bộ Tài chính ban hành: 21 phần, 97 chương (Chương 77 để trống), Chương 98 được bổ sung ngoài khung HS, cùng với mã số biểu thuế 8 chữ số, phân loại quản lý và thống kê thương mại 10 chữ số, cộng thêm 1 chữ số kiểm tra.
• «Bảng mã quy định nhập khẩu» của Cục Ngoại thương Quốc tế, Bộ Kinh tế: cột quy định nhập khẩu để trống nghĩa là «cho phép (miễn cấp giấy phép)».

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