Quanto de imposto de importação tem o Capítulo 48 “Papel e cartão; obras de pasta de celulose, de papel ou de cartão”? Taxas e normas de importação de 236 linhas tarifárias

Como se distribuem as taxas das linhas tarifárias do Capítulo 48?

Calculado com base na taxa da primeira coluna de cada linha tarifária, 236 linhas no total. Fonte: base de dados tarifária da HowBridge (sincronizada com os dados tarifários da Administração Aduaneira do Ministério das Finanças), resumo de 2026-09-16.

Quais códigos de normas de importação são comuns no Capítulo 48?

O código de normas de importação aparece na linha tarifária e representa uma possível inspeção, quarentena, licença ou controle de mercadorias da China continental a tratar antes da importação. O código pode se referir apenas a parte dos produtos da linha tarifária; entre na linha tarifária para ver a explicação completa. Se a linha tarifária não tiver código, significa que, no aspecto de controle comercial, a importação é permitida e isenta de emissão de licença, mas isso não significa isenção de inspeção, quarentena ou impostos.

Quais linhas tarifárias tem o Capítulo 48?

4801 捲筒或平版之印報紙

• 48010000003Newsprint, in rolls or sheets0%

4802 任何尺寸捲筒或矩形（包括正方形）平版之未塗佈紙與紙板，用於書寫、印刷或其他製圖用，未打孔之打孔卡片紙和打孔紙帶（第４８０１或４８０３節者除外）；手工製紙及紙板

• 48021000108Shiuan paper (chinese writing painting paper), hand-made, uncoated, in rolls or sheets0%
• 48021000206Bank-note paper, hand-made, uncoated, in rolls or sheets0%
• 48021000901Other hand-made paper and paperboard, uncoated, in rolls or sheets0%
• 48022000008Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard, in rolls or sheets0%
• 48024000004Wallpaper base, in rolls or in sheet0%
• 48025400007Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing less than 40 g/square meter, in rolls or sheets0%
• 48025510004Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in rolls of a width not exceeding 150 mm0%
• 48025590007Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in rolls0%
• 48025610003Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in sheets with each side less than 150 mm in the unfolded state0%
• 48025620001Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state0%
• 48025690006Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state0%
• 48025710002Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state0%
• 48025790005Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/square meter or more but not more than 150 g/square meter, in sheets0%
• 48025810109Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing more than 150 g/square meter but not more than 200 g/square meter, in rolls0%
• 48025810207Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing more than 200 g/square meter, in rolls0%
• 48025820107Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing more than 150 g/square meter but not more than 200 g/square meter, in sheets0%
• 48025820205Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing more than 200 g/square meter, in sheets0%
• 48026110006Uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in rolls with a width not exceeding 150 mm0%
• 48026120102Bank-note paper, uncoated , in rolls with a width exceeding 150mm0%
• 48026120914Other uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in rolls with a width exceeding 150 mm, weighing less than 40 g/square meter0%
• 48026120923Other uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in rolls with a width exceeding 150 mm, weighing 40 g/square or more, but less than 150 g/square meter0%
• 48026120932Other uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in rolls with a width exceeding 150 mm, weighing 150 g/square or more, but less than 200 g/square meter0%
• 48026120941Other uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in rolls with a width exceeding 150 mm, weighing 200 g/square meter or more0%
• 48026210103Uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in sheets with each side less than 150 mm in the unfolded state, weighing less than 40 g/square meter0%
• 48026210201Uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in sheets with each side less than 150 mm in the unfolded state, weighing 40 g/square or more, but less than 150 g/square meter0%
• 48026210309Uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in sheets with each side less than 150 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48026210407Uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in sheets with each side less than 150 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48026220101Banknotes paper, uncoated, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state0%
• 48026220904Other uncoated paper and paperboard, of other kind used for writing, printing or other graphic purposes, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state0%
• 48026290106Banknotes paper, uncoated, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state0%
• 48026290909Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state0%
• 48026910106Banknotes paper, uncoated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state0%
• 48026910918Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing less than 40 g/square meter0%
• 48026910927Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 40 g/square meter or more, but less than 150 g/square meter0%
• 48026910936Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48026910945Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48026990109Other bank-note paper,uncoated, in sheets0%
• 48026990902Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in sheets0%

4803 衛生紙或面紙之原紙、紙巾或紙餐巾之原紙及類似之供家用及衛生用紙之原紙、纖維素胎及纖維素紙，不論是否皺摺、壓紋、打孔、表面著色、表面裝飾或印刷處理，捲筒或平版者均在內

• 48030010009Cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets0%
• 48030020007Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets0%

4804 捲筒或平版之未塗佈牛皮紙及紙板（第４８０２或４８０３節者除外）

• 48041100007Unbleached kraftliner, uncoated, in rolls or sheets0%
• 48041900009Other kraftliner, uncoated, in rolls or sheets0%
• 48042100005Unbleached sack kraft paper, uncoated, in rolls or sheets0%
• 48042900007Other sack kraft paper, uncoated, in rolls or sheets0%
• 48043100003Other unbleached kraft paper and paperboard, uncoated, in rolls or sheets, weighing 150 g/square meter or less0%
• 48043900005Other kraft paper and paperboard, uncoated, in rolls or sheets, weighing 150 g/square meter or less0%
• 48044100001Other unbleached kraft paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter0%
• 48044200000Other kraft paper and paperboard, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter0%
• 48044900003Other kraft paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter0%
• 48045100008Other unbleached kraft paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more0%
• 48045200007Other kraft paper and paperboard, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consistsof wood fibres obtained by a chemical process, uncoated, in rolls or sheets, weighing 225 g/square meter or more0%
• 48045900000Other kraft paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more0%

4805 捲筒或平版之其他未塗佈紙及紙板，其加工或處理程度不超過本章註三所述者

• 48051100006Uncoated semi-chemical fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48051200005Uncoated straw fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48051910104Uncoated recycled fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing less than 100 g/square meter0%
• 48051910202Uncoated recycled fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 100 g/square meter or more, but less than 130 g/square meter0%
• 48051910300Uncoated recycled fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapterr, weighing 130 g/square meter or more, but less than 180 g/square meter0%
• 48051910408Uncoated recycled fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapterr, weighing 180 g/square meter or more, but less than 215 g/square meter0%
• 48051910505Uncoated recycled fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 215 g/square meter or more0%
• 48051990009Other uncoated fluting paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48052400109Uncoated testliner (recycled liner board), in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing less than 125 g/square meter0%
• 48052400207Uncoated testliner (recycled liner board), in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 125 g/square meter or more, but not exceeding 150 g/square meter0%
• 48052500108Uncoated testliner (recycled liner board), in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 150 g/square meter or more but less than 175 g/square meter0%
• 48052500206Uncoated testliner (recycled liner board), in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 175 g/square meter or more, but less than 250 g/square meter0%
• 48052500304Uncoated testliner (recycled liner board), in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter, weighing 250 g/square meter or more0%
• 48053000003Sulphite wrapping paper, uncoated, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48054011008Tea bag paper, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48054019000Other filter paper, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48054020007Filter paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48055000008Felt paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059100107Insulating paper or paperboard for electrical equipment (insulation resistivity over 1000000000 ohm), uncoated, in rolls or sheets, weighing 150 g/square meter or less, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059100900Other uncoated paper or paperboard, in rolls or sheets, weighing 150 g/square meter or less, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059210104Insulating multi-ply paper or paperboard for electrical equipment (insulation resistivity over 1000000000 ohm), uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059210916Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter, each layer bleached0%
• 48059210925Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter, with only one outer layer bleached0%
• 48059210934Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter, with only two outer layers bleached0%
• 48059210943Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter, without any layer bleached0%
• 48059210952Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225 g/square meter, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059290009Other paper or paperboard, uncoated, in rolls or sheets, weighing more than 150 g/square meter but less than 225g/square meter, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059310103Insulating multi-ply paper or paperboard for electrical equipment (insulation resistivity over 1000000000 ohm), uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059310915Multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter, each layer bleached0%
• 48059310924Multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter, with only one outer layer bleached0%
• 48059310933Multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter, with only two outer layers bleached0%
• 48059310942Multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter, without any outer layer bleached0%
• 48059310951Other multi-ply paper and paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter0%
• 48059390008Other paper or paperboard, uncoated, in rolls or sheets, weighing 225 g/square meter or more, not further worked or processed than as specified in Note 3 to this Chapter0%

4806 捲筒或平版之植物纖維羊皮紙、防油紙、描圖紙及格拉新紙及其他打光透明紙或半透明紙

• 48061000006Vegetable parchment paper, in rolls or sheets0%
• 48062000004Greaseproof paper, in rolls or sheets0%
• 48063000002Tracing papers, in rolls or sheets0%
• 48064000000Glassine and other glazed transparent or translucent papers, in rolls or sheets0%

4807 捲筒或平版，表面未經塗佈或浸漬之組合紙及紙板（以膠黏合數層平坦之紙或紙板而成者），不論其內部是否加強

• 48070000007Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.0%

4808 捲筒或平版紙及紙板，波浪狀（有或無以平坦面紙膠合者均在內）、皺紋狀、壓紋或打孔者，第４８０３節所述者除外

• 48081010002Corrugated container board, single or double wall, other than paper of the kind described in heading 48.03.0%
• 48081020000Corrugated container board, triple wall, other than paper of the kind described in heading 48.03.0%
• 48081090005Other corrugated paper and paperboard, whether or not perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.0%
• 48084000008Kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.030%
• 48089000105Creped insulating paper for transformer, in rolls or sheets (insulation resistivity over 1000000000 ohm), other than paper of the kind described in heading 48.03.0%
• 48089000908Other paper and paperboard, corrugated, creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.0%

4809 碳粉複寫紙、自行複寫紙及其他複寫或轉印紙（包括經塗佈或浸漬之複印蠟紙或套版印刷版紙），不論是否印刷均內，捲筒或平版者

• 48092000001Self-copy paper0%
• 48099010004Transfer paper (including coated transferable base paper)0%
• 48099090007Other copying papers0%

4810 任何尺寸捲筒或長方形（包括正方形）平版之紙及紙板，其一面或雙面用高嶺土（白土）或其他無機物塗佈，不論是否有黏結劑均在內，惟未有其他塗佈，且不論是否經表面著色、表面裝飾、或表面印刷。

• 48101310103Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing less than 60 g/square meter0%
• 48101310201Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101310309Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101310407Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101310513Printing and writing or other graphic purposes paper, or paperboard,one side coated, in rolls of a width not exceeding 15 cm, weighing 200 g/square meter or more0%
• 48101310522Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in rolls of a width not exceeding 15 cm, weighing 200 g/square meter or more0%
• 48101320101Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing less than 60 g/square meter0%
• 48101320209Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101320307Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101320405Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101320511Printing and writing or other graphic purposes paper, or paperboard,one side coated, in rolls of a width more than 15 cm, weighing 200 g/square meter or more0%
• 48101320520Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in rolls of a width more than 15 cm, weighing 200 g/square meter or more0%
• 48101410102Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing less than 60 g/square meter0%
• 48101410200Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101410308Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101410406Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101410512Printing and writing or other graphic purposes paper, or paperboard,one side coated, in sheets with each side less than 150 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101410521Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets with each side less than 150 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101420100Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side 150 mm or more, but not exceeding 435 mm, the other side 150 mm or more, but not exceeding 297 mm in the unfolded state, weighing less than 60 g/square meter0%
• 48101420208Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101420306Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101420404Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side 150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101420510Printing and writing or other graphic purposes paper, or paperboard, one side coated, in sheets with one side150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101420529Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets with one side150 mm or more but not exceeding 435 mm, the other side 150 mm or more but not exceeding 297 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101490613Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101490622Other printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state0%
• 48101910107Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing less than 60 g/square meter0%
• 48101910205Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101910303Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101910401Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101910517Other printing and writing or other graphic purposes paper, or paperboard, one side coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101910526Other printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets with one side exceeding 435 mm and the other side exceeding 297 mm in the unfolded state, weighing 200 g/square meter or more0%
• 48101990100Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets, weighing less than 60 g/square meter0%
• 48101990208Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets, weighing 60 g/square meter or more, but less than 75 g/square meter0%
• 48101990306Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets, weighing 75 g/square meter or more, but less than 150 g/square meter0%
• 48101990404Other printing and writing or other graphic purposes paper, or paperboard, coated, in sheets, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48101990510Other printing and writing or other graphic purposes paper, or paperboard,one side coated, in sheets, weighing 200 g/square meter or more0%
• 48101990529Other printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets, weighing 200 g/square meter or more0%
• 48102210111Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in rolls, weighing less than 50 g/square meter0%
• 48102210120Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in rolls, weighing less than 50 g/square meter0%
• 48102210219Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in rolls, weighing 50 g/square meter or more, but less than 60 g/square meter0%
• 48102210228Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in rolls, weighing less than 50 g/square meter, but less than 60 g/square meter0%
• 48102210317Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in rolls, weighing 60 g/square meter or more, but less than 72 g/square meter0%
• 48102210326Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in rolls, weighing 60 g/square meter or more, but less than 72 g/square meter0%
• 48102220119Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in sheets, weighing less than 50 g/square meter0%
• 48102220128Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in sheets, weighing less than 50 g/square meter0%
• 48102220217Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in sheets, weighing 50 g/square meter or more, but less than 60 g/square meter0%
• 48102220226Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in sheets, weighing 50 g/square meter or more, but less than 60 g/square meter0%
• 48102220315Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight not exceeding 6 g/square meter per side, in sheets, weighing 60 g/square meter or more, but less than 72 g/square meter0%
• 48102220324Printing and writing or other graphic purposes paper, or paperboard, coated on both sides with a coating weight exceeding 6 g/square meter per side but not exceeding 15 g/square meter per side, in sheets, weighing 60 g/square meter or more, but less than 72 g/square meter0%
• 48102900009Other coated paper and paperboard of a kind used for writing, printing or other graphic purposes, in rolls or sheets, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process0%
• 48103100005Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/square meter or less, in rolls or sheets0%
• 48103210002Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, in rolls, weighing 150 g/square meter or more0%
• 48103220000Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, in sheets, weighing exceeding 150 g/square meter0%
• 48103910103Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in rolls, weighing 150 g/square meter or less0%
• 48103910201Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in rolls, weighing 150 g/square meter or more, but less than 200 g/square meter0%
• 48103910309Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in rolls, weighing 200 g/square meter or more, but less than 400 g/square meter0%
• 48103910407Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in rolls, weighing 400 g/square meter or more0%
• 48103920101Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in sheets, weighing 150 g/square meter or less0%
• 48103920209Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in sheets, weighing exceeding 150 g/square meter, but less than 200 g/square meter0%
• 48103920307Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in sheets, weighing 200 g/square meter or more, but less than 400 g/square meter0%
• 48103920405Other kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, in sheets, weighing 400 g/square meter or more0%
• 48109210107Multi-ply paper or paperboard, bleached uniformly throughout the mass,one side coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109210205Multi-ply paper or paperboard, bleached uniformly throughout the mass, both sides coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109220007Multi-ply paper or paperboard, only with one outer layer bleached, coated on one or both sides with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109230103Paper and paperboard, having three or more layers, of which only the two outer layers are bleached, one side coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109230201Paper and paperboard, having three or more layers, of which only the two outer layers are bleached, both sides coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109290100Other multi-ply paper or paperboard, one side coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109290208Other multi-ply paper or paperboard,both sides coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109900102Other paper and paperboard, one side coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%
• 48109900200Other paper and paperboard, both sides coated with kaolin (china clay) or other inorganic substances, in rolls or sheets0%

4811 任何尺寸之捲筒或長方形（包括正方形）平版之紙、紙板、纖維素胎及纖維素紙，經塗佈、浸漬、覆面、表面著色、表面裝飾或印刷者，第４８０３、４８０９、４８１０節者除外

• 48111000009Tarred, bituminised or asphalted paper and paperboard, in rolls or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48114100002Self-adhesive paper and paperboard, in rolls or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48114900004Other gummed or adhesive paper and paperboard, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48115100009Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), bleached, weighing more than 150 g/m2, in rolls or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48115900001Other paper or paperboard coated, impregnated or covered with plastics (excluding adhesives), other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48116000008Paper and paperboard, coated or impregnated with wax, paraffin wax, stearin, oil or glycerol, in rolls or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48119000100Insulating paper and paperboard for electrical equipment (insulation resistivity over 1000000000 ohm, including anti-corrosion paper for manufacturing dry cells), other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48119000208Facsimile recording paper, other than goods of the kind described in heading 48.03, 48.09 or 48.100%
• 48119000903Other paper, paperboard, cellulose wadding and webs of cellulose fibres, other than goods of the kind described in heading 48.03, 48.09 or 48.100%

4812 紙漿製濾塊、濾板及濾片

• 48120000000Filter blocks, slabs and plates, of paper pulp0%

4813 捲菸紙，不論是否切成一定尺寸，亦不論其是否為小冊或管狀均在內

• 48131000007Cigarette paper, in the form of booklets or tubes0%
• 48132000005Cigarette paper, in rolls of a width not exceeding 5 cm0%
• 48139010008Cigarette paper, exceeding 15 cm in width0%
• 48139090001Other cigarette paper0%

4814 壁紙及類似糊牆紙；窗用透明紙

• 48142000004Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics0%
• 48149000107ingrain paper0%
• 48149000205Other wallpaper, of paper0%
• 48149000303Window transparencies of paper0%
• 48149000401Lincrusta paper0%
• 48149000900Other articles of heading 48.140%

4816 碳粉複寫紙、自行複寫紙及其他複寫或轉印紙（第４８０９節除外），複印蠟紙及套版印刷版紙，不論是否盒裝

• 48162000002Self-copy paper (other than those of heading 48.09)0%
• 48169010005Transfer paper (including coated transferable base paper, other than those of heading 48.09)0%
• 48169090008Other articles of heading 48.160%

4817 紙或紙板製之信封、郵簡、明信片及通信用卡片；紙或紙板製之裝有各式紙類文具之盒、袋、夾及摘記夾

• 48171000003Envelopes0%
• 48172000001Letter cards, plain postcards and correspondence cards0%
• 48173000009Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery0%

4818 家用或衛生用之衛生紙及類似用紙、纖維素胎或纖維素紙，成捲筒狀，其寬度不超過３６公分者，或依尺寸或形狀裁切者；紙漿、紙、纖維素胎或纖維素紙所製之紙手帕、面紙、紙巾、桌巾、餐巾、床單及供家庭、衛生或醫院用之類似製品、衣著及服飾附屬品

• 48181000002Toilet paper0%
• 48182000000Handkerchiefs, cleansing or facial tissues and towels, of paper0%
• 48183000008Tablecloths and serviettes, of paper0%
• 48185000003Articles of apparel and clothing accessories, of paper0%
• 48189000103Masks, of paper0%
• 48189000906Other household, sanitary or hospital articles, of paper0%

4819 紙、紙板、纖維素胎或纖維素紙所製之箱、盒、匣、袋及其他包裝容器；辦公室及商店等用之紙或紙板製之文卷盒、信盤及其類似品

• 48191000001Cartons, boxes and cases, of corrugated paper or paperboard0%
• 48192000009Folding cartons, boxes and cases, of non-corrugated paper or paperboard0%
• 48193000007Sacks and bags, having a base of a width of 40 cm or more, paper0%
• 48194000005Other sacks and bags, including cones, paper0%
• 48195000002Other packing containers, including record sleeves, of paper0%
• 48196000000Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like, paper0%

4820 紙或紙板製之登記簿、記帳簿、筆記簿、訂貨簿、收據簿、信紙本、記事簿、日記及類似簿冊、練習簿、吸墨紙簿、活頁或其他裝訂冊、紙夾、文卷套、各種事務用表格、夾有空白紙葉之複寫套紙及其他文具；紙或紙板製之樣本或其他收集簿及書籍封套

• 48201000106Diaries0%
• 48201000204Memorandum pads0%
• 48201000302Address books0%
• 48201000909Other registers, account books, note books, order books, letter padsand similar articles0%
• 48202000006Exercise books0%
• 48203000004Binders (other than book covers), folders and file covers0%
• 48204000002Manifold business forms and interleaved carbon sets0%
• 48205010007Alburms, photograph0%
• 48205020005Alburms, stamp0%
• 48205090000Other albums for samples or for collections0%
• 48209000001Other0%

4821 紙或紙板製之各種標籤，不論是否印刷者

• 48211000007Labels, paper or paperboard, printed0%
• 48219000000Other paper or paperboard labels of all kinds, not printed0%

4822 紙漿、紙或紙板製之線軸、線管及其類似品（不論是否打孔或硬化者）

• 48221000006Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, used for winding textile yarn, whether or not perforated or hardened0%
• 48229000009Other similar articles of paper pulp, paper or paperboard, not used for winding textile yarn, whether or not perforated or hardened0%

4823 其他切成一定尺寸或形狀之紙、紙板、纖維素胎及纖維素紙；其他以紙漿、紙、紙板、纖維素胎或纖維素紙所製之物品

• 48232000003Filter paper and paperboard, cut to size0%
• 48234000009Rolls, sheets and dials, printed for self-recording apparatus0%
• 48236100003Trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo0%
• 48236900005Trays, dishes, plates cups and the like, of other paper or paperboard0%
• 48237000002Moulded or pressed articles of paper pulp0%
• 48239000106Insulating paper tapes or paperboard (insulation resistivity over 1000000000 ohm)0%
• 48239000204Floor coverings on a base of paper or paperboard, whether or not cut to size0%
• 48239000311Self-adhesive paper, cut to size, in strips or rolls0%
• 48239000393Other gummed or adhesive paper, cut to size, in strips or rolls0%
• 48239000400filter paper, which are bags or made up paper articles (other than those of subheading 4823.20)0%
• 48239000909Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers0%

Qual a diferença entre a primeira, a segunda e a terceira coluna de taxas da tarifa?

A Regra Geral 2 da Pauta Aduaneira de Importação divide as taxas em 3 colunas: a primeira coluna aplica-se às mercadorias importadas de membros da Organização Mundial do Comércio, ou de países ou territórios com tratamento recíproco em relação a Taiwan; a segunda coluna só se aplica a mercadorias “específicas” em duas situações: produtos específicos de países ou territórios menos desenvolvidos ou em desenvolvimento, ou produtos específicos de países ou territórios que tenham firmado acordo de livre comércio ou de cooperação econômica com Taiwan; quando nenhuma das duas colunas anteriores for aplicável, aplica-se a terceira coluna. Quando a primeira e a segunda coluna puderem ser aplicadas ao mesmo tempo, prevalece a taxa mais baixa. A China continental é membro da Organização Mundial do Comércio, sendo-lhe aplicada, em princípio, a primeira coluna; a segunda coluna só se aplica à China continental para as mercadorias da lista de colheita antecipada do ECFA.

As páginas de capítulos e linhas tarifárias deste site mostram a taxa da primeira coluna. Na tabela da tarifa, a segunda coluna é indicada com códigos de país para mostrar a quem se aplica, por exemplo “isento (PA,GT,NI,SV,HN,NZ,SG)”; os códigos são apenas uma indicação na tabela tarifária, e alguns desses acordos já deixaram de se aplicar ou foram encerrados (como Nicarágua, El Salvador e Honduras); a aplicação real segue os avisos da Administração Aduaneira. Os artigos avulsos de encomendas postais têm regra própria: quando o valor tributável ultrapassar o limite de isenção, é cobrado imposto de importação à taxa de 5%, exceto tabaco, álcool e artigos sujeitos a contingente tarifário; mas quando o mesmo item ou os itens da mesma linha tarifária somarem mais de NT$2.000, deixam de ser considerados artigos avulsos e passam a ser tributados pela taxa de cada linha tarifária (Regra Geral 5; artigos 8 e 9 do Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais). Essa taxa de 5% aplica-se apenas a encomendas postais e a passageiros; mercadorias de remessa expressa são calculadas pela taxa de cada linha tarifária.

Perguntas frequentes

De onde vêm as fontes legais e os dados desta página?

• Artigo 3 da Lei Aduaneira: salvo disposição diversa da Lei Aduaneira, a cobrança de impostos de importação e a classificação tarifária das mercadorias de importação e exportação seguem a Pauta Aduaneira de Importação; a Pauta Aduaneira de Importação é promulgada por processo legislativo próprio.
• Pauta Aduaneira de Importação (data da última alteração segundo a Base de Dados Nacional de Legislação: 28 de janeiro do ano 115 da República da China): Regra Geral 2 (três colunas de taxas), Regra Geral 5 (artigos avulsos de encomendas postais), Regras de Interpretação 1 a 6.
• Artigo 21 da Lei Aduaneira e Regulamento de Aplicação da Classificação Tarifária Prévia de Mercadorias Importadas: solicitação de classificação tarifária prévia antes da importação.
• Artigo 20 da Lei do IVA sobre Operações com e sem Valor Agregado: o IVA das mercadorias importadas é calculado sobre o valor resultante da soma do imposto de importação ao valor tributável aduaneiro; artigo 41: o IVA das mercadorias importadas é cobrado pela Alfândega em nome do fisco.
• Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais, artigos 7, 8, 9, 11 e 12: isenção até NT$2.000, tributação total ao ultrapassar o limite, definição de artigo avulso, cálculo conjunto das encomendas enviadas no mesmo dia pelo mesmo remetente ao mesmo destinatário, e não isenção após 6 vezes no semestre.
• Aviso do Ministério dos Assuntos Econômicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto do ano 111 da República da China [2022]: normas sobre a isenção de licença de importação para pequenas quantidades de mercadorias da China continental; aviso Jing-Mao-Zi n.º 111046035701 do mesmo dia: itens excluídos dessa isenção.
• Aviso do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061018778, de 7 de setembro do ano 106 da República da China [2017]: isenção de impostos quando o valor tributável do mesmo lote for de NT$2.000 ou menos; portaria do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061011007, de 26 de maio do ano 106 da República da China [2017]: não isenção após ultrapassar 6 desembaraços isentos no semestre.
• Explicação geral da edição de 2023 (ano 112 da República da China) da compilação de classificação de mercadorias de importação e exportação da Pauta Aduaneira de Importação da República da China, da Administração Aduaneira do Ministério das Finanças: 21 seções, 97 capítulos (o Capítulo 77 fica reservado), o Capítulo 98 adicionado fora da estrutura HS, além do código tarifário de 8 dígitos, da classificação de gestão comercial e estatística de 10 dígitos, mais 1 dígito verificador.
• Tabela de Códigos de Normas de Importação da Administração de Comércio Internacional do Ministério dos Assuntos Econômicos: quando o campo de normas de importação está em branco, significa “permitido (isento de emissão de licença)”.

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