How much import duty for Chapter 51 “Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric”? Rates and import regulations for 41 tariff lines
Quick answer: How much duty for Chapter 51?
Chapter 51 “Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric” has 41 tariff lines; the most common Column 1 rate is 0%.Of these, 21 tariff lines are 0% (51.2%), and the highest ad valorem rate is 10%.23 tariff lines carry an import regulation code; the most common is MW0 (15 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 51's tariff lines?
- 0% 21
- Over 0% to 5% 0
- Over 5% to 10% 20
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 41 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 51?
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.
MW0
Importation of Mainland China products is prohibited.
15 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
8 tariff lines
MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.
What tariff lines are in Chapter 51?
5101 未初梳或未精梳羊毛
- 51011100005Shorn wool, greasy, including fleece-washed0%
- 51011900007Other greasy wool, including fleece-washed0%
- 51012100003Shorn wool, degreased, not carbonised0%
- 51012900005Other degreased wool, not carbonised0%
- 51013000002Carbonised wool0%
5102 未初梳或未精梳之動物粗細毛
- 51021110002Greasy kashmir (cashmere) hair, not carded or combed0%
- 51021120000Scoured kashmir (cashmere) hair, not carded or combed0%
- 51021910004Other greasy fine animal hair, not carded or combed0%
- 51021920002Other scoured fine animal hair, not carded or combed0%
- 51022010001Greasy coarse animal hair, not carded or combed0%
- 51022020009Scoured coarse animal hair, not carded or combed0%
5103 廢羊毛或動物廢粗細毛,包括廢毛紗(但經拉鬆處理之回收毛纖維除外)
- 51031000004Noils of wool or of fine animal hair0%
- 51032000002Other waste of wool or of fine animal hair, not pulled or garnetted0%
- 51033000000Waste of coarse animal hair, not pulled or garnetted0%
5104 經拉鬆處理之回收羊毛或動物粗細毛
5105 初梳或精梳之羊毛及動物粗細毛(包括精梳羊毛之碎片)
- 51051000002Carded wool0%
- 51052100009Combed wool in fragments0%
- 51052900001Wool tops and other combed wool0%
- 51053100007Kashmir (cashmere) hair, carded or combed0%
- 51053900009Other fine animal hair, carded or combed0%
- 51054000006Coarse animal hair, carded or combed0%
5106 非供零售用初梳羊毛紗(紡毛紗)
- 51061000001Yarn of carded wool, containing 85% or more by weight of wool7.5%
- 51062000009Yarn of carded wool, containing less than 85% by weight of wool7.5%
5107 非供零售用精梳羊毛紗(梳毛紗)
- 51071000000Yarn of combed wool, containing 85% or more by weight of wool7.5%
- 51072000008Yarn of combed wool, containing less than 85% by weight of wool7.5%
5108 非供零售用初梳或精梳動物細毛紗(紡毛紗或梳毛紗)
5109 供零售用羊毛或動物細毛紡製之毛紗
- 51091000008Yarn, containing 85% or more by weight of wool or of fine animal hair7.5%
- 51099000001Yarn, containing less than 85% by weight of wool7.5%
5110 不論是否供零售用之動物粗毛或馬毛紡製之毛紗(包括馬毛紡製之螺旋花紗)
5111 羊毛或動物細毛紡毛梭織物
- 51111100003Woven fabrics, containing 85% or more by weight of carded wool or of carded fine animal hair, of a weight not exceeding 300 g/square meter10%
- 51111900005Other woven fabrics, containing 85% or more by weight of carded wool or of carded fine animal hair10%
- 51112000002Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man-made filaments10%
- 51113000000Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with man-made staple fibres10%
- 51119000007Other woven fabrics of carded wool or of carded fine animal hair, mixed mainly or solely with other textile materials10%
5112 羊毛或動物細毛梳毛梭織物
- 51121100002Woven fabrics, containing 85% or more by weight of combed wool or of combed fine animal hair, of a weight not exceeding 200 g/square meter10%
- 51121900004Other woven fabrics, containing 85% or more by weight of combed wool or of combed fine animal hair10%
- 51122000001Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man-made filaments10%
- 51123000009Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with man-made staple fibres10%
- 51129000006Other woven fabrics of combed wool or of combed fine animal hair, mixed mainly or solely with other textile materials10%
5113 動物粗毛或馬毛製之梭織物
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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