How much import duty for Chapter 49 “Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans”? Rates and import regulations for 30 tariff lines
Quick answer: How much duty for Chapter 49?
Chapter 49 “Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans” has 30 tariff lines; the most common Column 1 rate is 0%.Of these, 30 tariff lines are 0% (100%), and the highest ad valorem rate is 0%.10 tariff lines carry an import regulation code; the most common is MP1 (7 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 49's tariff lines?
- 0% 30
- Over 0% to 5% 0
- Over 5% to 10% 0
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 30 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 49?
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.
MP1
Importation of Mainland China products in this category is conditionally permitted.
7 tariff lines
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
2 tariff lines
344
An approval from the Issue Department of the Central Bank of China is required.
1 tariff lines
This chapter has 2 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 49?
4901 書籍、小冊、傳單及類似印刷品，不論是否單頁者
- 49011000000Printed books, brochures, leaflets and similar printed matter, in single sheets, whether or not folded0%
- 49019100002Dictionaries and encyclopaedias, and serial instalments thereof0%
- 49019910002Reproductions, printed of work of art0%
- 49019990005Other printed books, brochures, leaflets and similar printed matter, not in single sheets0%
4902 報紙、雜誌及期刊，不論是否附有圖解或含有廣告品
- 49021000009Newspapers, journals and periodicals, whether or not illustrated or containing advertising material, appearing at least four times a week0%
- 49029000002Other newspapers, journals and periodicals, whether or not illustrated or containing advertising material0%
4903 兒童圖畫書、繪畫簿或著色簿
4904 樂譜原稿或印本，不論是否裝訂成冊或有無說明者均在內
4905 印刷之地圖及水道圖或各種類似圖，包括地圖集、懸掛地圖、地形圖及球儀圖等
- 49052000004Maps and hydrographic or similar charts of all kinds including atlases, wall maps and topographical plans printed, in book form0%
- 49059000009Other maps and hydrographic or similar charts of all kinds, including atlases, wall maps and topographical plans printed, not in book form0%
4906 供建築、工程、工業、商業、地形學上的或類似目的之設計及圖表之手繪原稿；手抄稿；上述文件之感光紙影印本及副本
4907 發行國之現行或新發行有或將有面值而未經使用之郵票、印花稅票或類似票品；印有該項票樣之紙張；支票；鈔票；證券、股票或債券及其他賦有權益之票券
- 49070010102New Taiwan dollars banknotes0%
- 49070010905Other banknotes0%
- 49070020002Cheque forms (cheque books)0%
- 49070030108Postage stamps, and stamp-impressed paper0%
- 49070030206Revenue stamps, and stamp-impressed paper0%
- 49070030901Other similar stamp or stamp-impressed paper0%
- 49070040106Traveller's checks0%
- 49070040909Other share, stock or bond certificates and similar documents of title0%
- 49070090007Other articles of heading 49.070%
4908 轉印紙（轉印圖畫紙）
4909 印刷或附有圖畫之明信片；載有個人問候語句、消息或通知之印刷卡片，不論有無圖畫、封套或鑲邊者
- 49090010002Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings, with names of senders printed0%
- 49090090005Other printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings0%
4910 各種印刷曆，包括檯曆
4911 其他印刷品，包括印成之圖畫及照片等
- 49111000008Trade advertising material, commercial catalogues and the like0%
- 49119100108Printed pictures, designs0%
- 49119100206Photographs0%
- 49119900002Other printed matter0%
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
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
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)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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