¿Cuánto arancel de importación tiene el Capítulo 52 “Algodón”? Tasas y normativa de importación de 175 líneas arancelarias

¿Cómo se distribuyen las tasas arancelarias de las líneas del capítulo 52?

Calculado según la tasa de la primera columna de cada línea arancelaria, 175 líneas en total. Fuente: base de datos arancelaria de HowBridge (sincronizada con los datos arancelarios de la Administración de Aduanas del Ministerio de Finanzas), resumen del 2026-09-16.

¿Qué códigos de normativa de importación son comunes en el Capítulo 52?

El código de normativa de importación aparece en la línea arancelaria y representa una posible inspección, cuarentena, permiso o control de mercancías de China continental que hay que tramitar antes de importar. El código puede aplicarse solo a parte de los productos de la línea arancelaria; entra en la línea para ver la explicación completa. Si una línea arancelaria no tiene código, significa que, en el aspecto del control comercial, la importación está permitida y exenta de la emisión de licencia, pero no implica exención de inspección, cuarentena o impuestos.

¿Qué líneas arancelarias tiene el Capítulo 52?

5201 未初梳或未精梳之棉花

• 52010000007Cotton, not carded or combed0%

5202 廢棉（包括廢棉紗和經拉鬆處理之回收棉纖維）

• 52021000004Yarn waste (including thread waste)0%
• 52029100006Garnetted cotton stock0%
• 52029900008Other cotton waste0%

5203 初梳或精梳之棉花

• 52030000005Cotton, carded or combed0%

5204 供零售用或非供零售用之棉縫紉線

• 52041100001Cotton sewing thread, containing 85% or more by weight of cotton, not put up for retail sale4%
• 52041900003Other cotton sewing thread, not put up for retail sale4%
• 52042000000Cotton sewing thread, put up for retail sale4%

5205 非供零售用棉紗（棉縫紉線除外），含棉重量在８５％及以上者

• 52051100108Cotton yarn, single, of uncombed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52051100901Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52051200107Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52051200900Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52051300106Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52051300909Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52051400105Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52051400908Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52051500104Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52051500907Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.27's), containing 85% or more by weight of cotton4%
• 52052100106Cotton yarn, single, of combed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52052100909Cotton yarn, single, of combed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52052200105Cotton yarn, single, of combed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52052200908Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52052300104Cotton yarn, single, of combed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52052300907Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52052400103Cotton yarn, single, of combed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52052400906Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52052600101Cotton yarn, single, of combed fibres, unbleached (DTEX less than 125 but not less than 106.38, NM exceeding 80 but not exceeding 94, NE exceeding 47.24's but not exceeding 55.51's), containing 85% or more by weight of cotton4%
• 52052600904Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 125 but not less than 106.38, NM exceeding 80 but not exceeding 94. NE exceeding 47.24's but not exceeding 55.51's), containing 85% or more by weight of cotton4%
• 52052700100Cotton yarn, single, of combed fibres, unbleached (DTEX less than 106.38 but not less than 83.33, NM exceeding 94 but not exceeding 120, NE exceeding 55.51's but not exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52052700903Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 106.38 but not less than 83.33, NM exceeding 94 but not exceeding 120, NE exceeding 55.51's but not exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52052800109Cotton yarn, single, of combed fibres, unbleached (DTEX less than 83.33, NM exceeding 120, NE exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52052800902Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 83.33, NM exceedign 120, NE exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52053100104Cotton yarn, multiple (folded) or cabled, of uncombed fibers, unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52053100907Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52053200103Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52053200906Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52053300102Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52053300905Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's) containing 85% or more by weight of cotton4%
• 52053400101Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52053400904Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52053500100Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52053500903Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52054100102Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton)4%
• 52054100905Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing 85% or more by weight of cotton4%
• 52054200101Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52054200904Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing 85% or more by weight of cotton4%
• 52054300100Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52054300903Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing 85% or more by weight of cotton4%
• 52054400109Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52054400902Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing 85% or more by weight of cotton4%
• 52054600107Cotton yarn, multiple (folded) or cabled, of combed fibres, unlbleached (measuring per single yarn DTEX less than 125 but not less than 106.38, NM exceeding 80 but not exceeding 94, NE exceeding 47.24's but not exceeding 55.51's), containing 85% or more by weight of cotton4%
• 52054600900Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 125 but not less than 106.38, NM exceeding 80 but not exceeding 94, NE exceeding 47.24's but not exceeding 55.51's), containing 85% or more by weight of cotton4%
• 52054700106Cotton yarn, multiple (folded) or cabled, of combed fibres, unlbleached (measuring per single yarn DTEX less than 106.38 but not less than 83.33, NM exceeding 94 but not exceeding 120, NE exceeding 55.51's but not exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52054700909Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 106.38 but not less than 83.33, NM exceeding 94 but not exceeding 120, NE exceeding 55.51's but not exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52054800105Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 83.33, NM exceeding 120, NE exceeding 70.86's), containing 85% or more by weight of cotton4%
• 52054800908Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 83.33, NM exceeding 120, NE exceeding 70.86's), containing 85% or more by weight of cotton4%

5206 非供零售用棉紗（棉縫紉線除外），含棉重量未達８５％者

• 52061100107Cotton yarn, single, of uncombed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52061100900Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52061200106Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% or weight of cotton4%
• 52061200909Cotton yarn, single, of uncombed fibres, other than unbleached (dtex less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, ne exceedng 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52061300105Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52061300908Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52061400104Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52061400907Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52061500103Cotton yarn, single, of uncombed fibres, unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52061500906Cotton yarn, single, of uncombed fibres, other than unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52062100105Cotton yarn, single, of combed fibres, unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52062100908Cotton yarn, single, of combed fibres, other than unbleached (DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52062200104Cotton yarn, single, of combed fibres, unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52062200907Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52062300103Cotton yarn, single, of combed fibres, unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52062300906Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52062400102Cotton yarn, single, of combed fibres, unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52062400905Cotton yarn, single, of combed fibres, other than unbleached (DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52062500101Cotton yarn, single, of combed fibres, unbleached (DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52062500904Cotton yarn, single, of combed fibres, other than unbleached (dtex less than 125, NM exceeding 80, ne exceeding 47.24's), containing less than 85% by weihgt of cotton4%
• 52063100103Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52063100906Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52063200102Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52063200905Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52063300101Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52063300904Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52063400100Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52063400903Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52063500109Cotton yarn, multiple (folded) or cabled, of uncombed fibres, unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52063500902Cotton yarn, multiple (folded) or cabled, of uncombed fibres, other than unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80, NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52064100101Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52064100904Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX 714.29 or more, NM 14 or less, NE 8.27's or less), containing less than 85% by weight of cotton4%
• 52064200100Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52064200903Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 714.29 but not less than 232.56, NM exceeding 14 but not exceeding 43, NE exceeding 8.27's but not exceeding 25.39's), containing less than 85% by weight of cotton4%
• 52064300109Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52064300902Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 232.56 but not less than 192.31, NM exceeding 43 but not exceeding 52, NE exceeding 25.39's but not exceeding 30.71's), containing less than 85% by weight of cotton4%
• 52064400108Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52064400901Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 192.31 but not less than 125, NM exceeding 52 but not exceeding 80, NE exceeding 30.71's but not exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52064500107Cotton yarn, multiple (folded) or cabled, of combed fibres, unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80 , NE exceeding 47.24's), containing less than 85% by weight of cotton4%
• 52064500900Cotton yarn, multiple (folded) or cabled, of combed fibres, other than unbleached (measuring per single yarn DTEX less than 125, NM exceeding 80 , NE exceeding 47.24's), containing less than 85% by weight of cotton4%

5207 供零售用棉紗（縫紉線除外）

• 52071000009Cotton yarn, containing 85% or more by weight of cotton, put up for retail sale4%
• 52079000002Other cotton yarn, put up for retail sale4%

5208 棉梭織物，含棉重量在８５％及以上，而每平方公尺重量不超過２００公克者

• 52081100007Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing not more than 100 g/square meter, unbleached7.5%
• 52081200006Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 100 g/square meter but not more than 200 g/square meter, unbleached7.5%
• 52081300005Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, unbleached7.5%
• 52081900009Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, unbleached7.5%
• 52082100005Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing not more than 100 g/square meter, bleached10%
• 52082200004Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 100 g/square meter but not more than 200 g/square meter, bleached10%
• 52082300003Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, bleached10%
• 52082900007Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, bleached10%
• 52083100003Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing not more than 100 g/square meter, dyed10%
• 52083200002Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 100 g/square meter but not more than 200 g/square meter, dyed10%
• 52083300001Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, dyed10%
• 52083900005Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, dyed10%
• 52084100001Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing not more than 100 g/square meter, of yarns of different colours10%
• 52084200000Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 100 g/square meter but not more than 200 g/square meter, of yarns of different colours10%
• 52084300009Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, of yarns of different colours10%
• 52084900003Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, of yarns of different colours10%
• 52085100008Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing not more than 100 g/square meter, printed10%
• 52085200007Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 100 g/square meter but not more than 200 g/square meter, printed10%
• 52085910008Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, printed10%
• 52085990001Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/square meter, printed10%

5209 棉梭織物，含棉重量在８５％及以上而每平方公尺重量超過２００公克者

• 52091100006Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 200 g/square meter unbleached7.5%
• 52091200005Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, unbleached7.5%
• 52091900008Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, unbleached7.5%
• 52092100004Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, bleached10%
• 52092200003Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, bleached10%
• 52092900006Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, bleached10%
• 52093100002Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, dyed10%
• 52093200001Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, dyed10%
• 52093900004Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, dyed10%
• 52094100000Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, of yarns of different colours10%
• 52094200009Denim10%
• 52094300008Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, of yarns of different colours10%
• 52094900002Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, of yarns of different colours10%
• 52095100007Woven fabrics of cotton, plain weave, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, printed10%
• 52095200006Woven fabrics of cotton, 3-thread or 4-thread twill, including cross twill, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, printed10%
• 52095900009Other woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/square meter, printed10%

5210 主要或單獨與人造纖維混製之棉梭織物，含棉重量在８５％以下，每平方公尺重量不超過２００公克者

• 52101100003Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, unbleached7.5%
• 52101910003Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weigh of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, unbleached7.5%
• 52101990006Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, unbleached7.5%
• 52102100001Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, bleached10%
• 52102910001Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weigh of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, bleached10%
• 52102990004Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, bleached10%
• 52103100009Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, dyed10%
• 52103200008Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weigh of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, dyed10%
• 52103900001Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, dyed10%
• 52104100007Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, of yarns of different colours10%
• 52104910007Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weigh of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, of yarns of different colours10%
• 52104990000Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, of yarns of different colours10%
• 52105100004Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, dyed10%
• 52105910004Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, printed10%
• 52105990007Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/square meter, printed10%

5211 主要或單獨與人造纖維混製之棉梭織物，含棉重量在８５％以下，每平方公尺重量超過２００公克者

• 52111100002Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, unbleached7.5%
• 52111200001Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, unbleached7.5%
• 52111900004Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, unbleached7.5%
• 52112010009Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, bleached10%
• 52112020007Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, bleached10%
• 52112090002Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, bleached10%
• 52113100008Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, dyed10%
• 52113200007Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, dyed10%
• 52113900000Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, dyed10%
• 52114100006Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, of yarns of different colours10%
• 52114200005Denim10%
• 52114300004Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter,of yarns of different colours10%
• 52114900008Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, of yarns of different colours10%
• 52115100003Woven fabrics of cotton, plain weave, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, dyed10%
• 52115200002Woven fabrics of cotton, 3-thread or 4-thread twill, containing less than 85% by weigh of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, printed10%
• 52115900005Other woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/square meter, printed10%

5212 其他棉梭織物

• 52121100001Other woven fabrics of cotton, unbleached, weighing not more than 200 g/square meter7.5%
• 52121200000Other woven fabrics of cotton, bleached, weighing not more than 200 g/square meter10%
• 52121300009Other woven fabrics of cotton, dyed, weighing not more than 200 g/square meter10%
• 52121400008Other woven fabrics of cotton, of yarns of different colours, weighing not more than 200 g/square meter10%
• 52121500007Other woven fabrics of cotton, printed, weighing not more than 200 g/square meter10%
• 52122100009Other woven fabrics of cotton, unbleached, weighing more than 200 g/square meter7.5%
• 52122200008Other woven fabrics of cotton, bleaded, weighing more than 200 g/square meter10%
• 52122300007Other woven fabrics of cotton, dyed ,weighing more than 200 g/square meter10%
• 52122400006Other woven fabrics of cotton, of yarn of different colour, weighing more than 200 g/square meter10%
• 52122500005Other woven fabrics of cotton, printed, weighing more than 200 g/square meter10%

¿En qué se diferencian la primera, la segunda y la tercera columna de tasas del arancel?

La Regla General 2 del Arancel Aduanero de Importación divide las tasas en 3 columnas: la primera columna se aplica a las mercancías importadas de miembros de la Organización Mundial del Comercio, o de países o territorios con trato recíproco hacia Taiwán; la segunda columna solo se aplica a mercancías “específicas” en dos supuestos: productos específicos de países o territorios menos desarrollados o en desarrollo, o productos específicos de países o territorios con los que Taiwán ha firmado un acuerdo de libre comercio o de cooperación económica; cuando no se puede aplicar ninguna de las dos columnas anteriores, se aplica la tercera columna. Cuando pueden aplicarse a la vez la primera y la segunda columna, se toma la tasa más baja. China continental es miembro de la Organización Mundial del Comercio, por lo que en principio se le aplica la primera columna; la segunda columna solo se aplica a China continental para las mercancías de la lista de cosecha temprana del ECFA.

Las páginas de capítulos y líneas arancelarias de este sitio muestran la tasa de la primera columna. En la tabla del arancel, la segunda columna se marca con códigos de país para indicar a quién se aplica, por ejemplo “exento (PA,GT,NI,SV,HN,NZ,SG)”; los códigos son solo una indicación en la tabla arancelaria, y algunos de esos acuerdos ya han dejado de aplicarse o han terminado (como Nicaragua, El Salvador y Honduras); la aplicación real se rige por los avisos de la Administración de Aduanas. Los artículos sueltos de paquetes postales tienen una regla aparte: cuando el valor tributable supera el límite de exención, se cobra un arancel del 5%, salvo el tabaco, el alcohol y los artículos sujetos a contingente arancelario; pero si el total de un mismo artículo o de la misma línea arancelaria supera los NT$2.000, no se considera artículo suelto y se cobra según la tasa de cada línea arancelaria (Regla General 5; artículos 8 y 9 del Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales). Esta tasa del 5% solo se aplica a paquetes postales y a pasajeros; las mercancías de envío exprés se calculan según la tasa de cada línea arancelaria.

Preguntas frecuentes

¿De dónde vienen las fuentes legales y los datos de esta página?

• Artículo 3 de la Ley Aduanera: salvo disposición distinta de la Ley Aduanera, la recaudación de aranceles y la clasificación arancelaria de las mercancías de importación y exportación se rigen por el Arancel Aduanero de Importación; el Arancel Aduanero de Importación se promulga mediante un procedimiento legislativo independiente.
• Arancel Aduanero de Importación (fecha de última modificación según la Base de Datos Nacional de Legislación: 28 de enero del año 115 de la República de China): Regla General 2 (tres columnas de tasas), Regla General 5 (artículos sueltos de paquetes postales), Reglas de Interpretación 1 a 6.
• Artículo 21 de la Ley Aduanera y Reglamento de Aplicación de la Clasificación Arancelaria Previa de Mercancías Importadas: solicitud de clasificación arancelaria previa antes de la importación.
• Artículo 20 de la Ley del IVA sobre Operaciones con y sin Valor Añadido: el IVA de las mercancías importadas se calcula sobre el monto resultante de sumar el arancel de importación al valor tributable; artículo 41: el IVA de las mercancías importadas lo recauda la Aduana en nombre del fisco.
• Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales, artículos 7, 8, 9, 11 y 12: exención hasta NT$2.000, tributación total al superar el límite, definición de artículo suelto, cálculo conjunto de los paquetes enviados el mismo día por el mismo remitente al mismo destinatario, y no exención tras superar 6 veces en un semestre.
• Aviso del Ministerio de Asuntos Económicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto del año 111 de la República de China [2022]: normas sobre la exención de licencia de importación para pequeñas cantidades de mercancías de China continental; aviso Jing-Mao-Zi n.º 111046035701 del mismo día: productos excluidos de esta exención.
• Aviso del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061018778, de 7 de septiembre del año 106 de la República de China [2017]: exención de impuestos cuando el valor tributable del mismo lote es de NT$2.000 o menos; orden del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061011007, de 26 de mayo del año 106 de la República de China [2017]: no exención al superar 6 despachos exentos en un semestre.
• Explicación general de la edición de 2023 (año 112 de la República de China) del compendio de clasificación de mercancías de importación y exportación del Arancel Aduanero de Importación de la República de China, de la Administración de Aduanas del Ministerio de Finanzas: 21 secciones, 97 capítulos (el Capítulo 77 queda reservado), el Capítulo 98 añadido fuera de la estructura HS, además del código arancelario de 8 dígitos, la clasificación de gestión comercial y estadística de 10 dígitos, más 1 dígito de verificación.
• Tabla de Códigos de Normativa de Importación de la Administración de Comercio Internacional del Ministerio de Asuntos Económicos: cuando la casilla de normativa de importación está en blanco significa “permitido (exento de la emisión de licencia)”.

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