제52류「면」수입관세는 얼마?175개 품목번호의 세율과 수입규정
빠른 답변: 제52류의 관세는 얼마?
제52류「면」는 총 175개 품목번호가 있으며, 제1란 세율 중 가장 많은 것은 4%입니다.그중 5개 품목번호가 0%(2.9%)이며, 종가세율 최고는 10%입니다.131개 품목번호에 수입규정 코드가 표시되어 있으며, 가장 많은 것은 MW0(131개 품목번호)입니다.수입 시에는 별도로 완세가격에 관세(및 화물세, 담배주류세 등)를 가산한 금액에 대해 영업세가 부과됩니다. 소액면세 규정은 아래 자주 묻는 질문을 참고하시고, 실제 납부세액은 세관의 사정에 따릅니다.
제52류 품목번호의 세율 분포는?
- 0% 5
- 0% 초과 5% 이하 93
- 5% 초과 10% 이하 77
- 10% 초과 0
- 종량세 또는 기타 과세 방식 0
각 품목번호의 제1란 세율을 기준으로 산출(총 175개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.
제52류에서 자주 보이는 수입규정 코드는?
수입규정 코드는 품목번호에 표시되며, 수입 전에 처리해야 할 수 있는 검험, 검역, 허가 또는 대륙물품 관리를 나타냅니다. 코드는 품목번호 아래 일부 상품에만 해당될 수 있으니 자세한 내용은 품목번호 페이지를 확인하세요. 코드가 없는 품목번호는 무역관리 측면에서 수입이 허용되고 허가증 발급이 면제된다는 의미이지만, 검험·검역이나 납세가 면제되는 것은 아닙니다.
MW0
대륙(중국 본토) 물품 수입 금지.
131개 품목번호
MW0가 일률적으로 발송 불가를 의미하는 것은 아닙니다. MW0=중국 대륙에서의 수입 금지. 예외: 제25~97류 중국 대륙 물품은 소량이면 수입허가증 없이 수입할 수 있습니다. 조건은 신고서 전체 CIF NT$32,000 이내, 단일 품목 24개 이내(개수로 셀 수 없으면 40kg 이내. 단일 품목은 모델번호로 판단하고, 모델번호가 없으면 신고서의 한 항목씩 계산하며, 크기·규격·색상으로 나눠 계산할 수 없음. 제6802호 석재와 제6907호 타일은 24개와 40kg을 모두 충족)입니다. 전동 오토바이, 전기자전거 및 그 컨트롤러(세번 8711.60.10, 8711.60.20, 8543.70.99.50)는 제외되며, 제1~24류는 적용되지 않습니다. 검사·검역 등 다른 수입 규정은 별도로 충족해야 합니다. 이는 면세를 의미하지 않습니다.
제52류에는 어떤 품목번호가 있나요?
5201 未初梳或未精梳之棉花
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
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%
세칙의 제1란・제2란・제3란 세율은 어떻게 다른가요?
《해관수입세칙》 총칙 2는 세율을 3개 란으로 나눕니다. 제1란은 세계무역기구(WTO) 회원국, 또는 대만과 호혜대우가 있는 국가나 지역의 수입화물에 적용됩니다. 제2란은 두 가지 경우의 「특정」 수입화물에만 적용됩니다: 특정 최빈개발도상국·개발도상국 또는 지역의 특정 화물, 또는 대만과 자유무역협정·경제협력협의를 체결한 국가나 지역의 특정 화물입니다. 앞의 두 란이 적용될 수 없는 경우에만 제3란이 적용됩니다. 제1란과 제2란을 동시에 적용할 수 있는 경우에는 낮은 세율을 적용합니다. 중국 대륙은 WTO 회원국이므로 원칙적으로 제1란이 적용되며, 제2란은 중국 대륙에 대해 ECFA(양안경제협력기본협정) 조기수확목록 품목에만 한정됩니다.
본 사이트의 각 류 및 품목번호 페이지에 표시된 것은 제1란 세율입니다. 제2란은 세칙표 안에서 국가별 코드로 적용 대상을 표시합니다(예: 「면세 (PA,GT,NI,SV,HN,NZ,SG)」). 코드는 세칙표상의 표시일 뿐이며, 그중 일부 협정(니카라과, 엘살바도르, 온두라스 등)은 이미 적용이 중단되거나 종료되었으므로 실제 적용 여부는 관무서 공고를 기준으로 합니다. 우편소포의 소액잡화에는 별도 규정이 있습니다: 완세가격이 면세한도를 초과하는 경우, 담배·주류 및 관세할당이 시행되는 물품을 제외하고 5% 세율로 관세를 부과합니다. 다만 단일 품목 또는 동일 품목번호 물품의 합계가 신대만달러 2,000원을 초과하는 경우에는 소액잡화로 보지 않고 각 품목번호의 세율로 과세합니다(총칙 5, 우편소포물품수출입통관규정 제8조·제9조). 이 5% 규정은 우편소포와 여행자에게만 적용되며, 특송화물은 각 품목번호의 세율로 계산합니다.
자주 묻는 질문
- 관세: 종가세 품목번호는 완세가격×세율로, 종량세 품목번호는 수량 또는 중량으로 계산합니다(중국 대륙에서 수입 시 원칙적으로 제1란이 적용됩니다).
- 영업세: 완세가격에 관세를 가산한 금액을 과세표준으로 하여 세관이 대리 징수합니다(부가가치형 및 비부가가치형 영업세법 제20조, 제41조). 화물세나 담배주류세가 함께 부과되는 상품은 과세표준에 이를 추가로 가산합니다.
- 무역진흥서비스료: 법정 상한은 상품가격의 만분의 4.25(무역법 제21조)이며, 현재는 완세가격의 만분의 4로 징수합니다. 납부액이 신대만달러 100원을 넘지 않으면 징수하지 않습니다.
- 동일 납세의무자가 동일 반기(1~6월, 7~12월) 내 면세 통관을 6회를 초과하여 적용받은 경우, 이후의 수입은 해당 기간 동안 면세가 적용되지 않습니다(재정부 106년 5월 26일 대재관자 제1061011007호 령).
- 동일 건의 특송화물은 나누어 별도로 신고할 수 없습니다(항공특송화물통관규정 제14조).
- 우편소포가 한도액을 초과하는 경우 전액에 대해 과세되며, 초과분에만 과세되는 것이 아닙니다(우편소포물품수출입통관규정 제8조).
본 페이지의 법적 근거와 자료 출처는?
- 관세법 제3조: 관세의 징수 및 수출입화물의 세칙 분류는 관세법에 별도 규정이 있는 경우를 제외하고 《해관수입세칙》 규정에 따르며, 《해관수입세칙》은 별도의 입법절차를 거쳐 제정·공포된다.
- 해관수입세칙(전국법규데이터베이스 기재 개정일 115년 1월 28일): 총칙 2 세율 3란, 총칙 5 우편소포 소액잡화, 해석준칙 1~6.
- 관세법 제21조 및 《수입화물세칙사전심사시행규정》: 수입 전 세칙 사전심사 신청에 관한 사항.
- 부가가치형 및 비부가가치형 영업세법 제20조: 수입화물은 관세 완세가격에 수입세를 가산한 금액을 기준으로 영업세를 계산한다. 제41조: 수입화물의 영업세는 세관이 대리 징수한다.
- 우편소포물품수출입통관규정 제7조·제8조·제9조·제11조·제12조: 신대만달러 2,000원 이하 면세, 초과분 전액 과세, 소액잡화의 정의, 동일 발송인이 동일 도착일에 동일 수취인에게 보낸 우편소포의 합산 계산, 반기 내 6회 초과 시 면세 미적용.
- 경제부 111년 8월 19일 경무자 제11104603570호 공고: 소량의 대륙물품 수입 시 수입허가증 발급을 면제하는 규정. 같은 날짜 경무자 제111046035701호 공고: 적용 제외 품목.
- 재정부 106년 9월 7일 대재관자 제1061018778호 공고: 동일 건 완세가격이 신대만달러 2,000원 이하인 경우 면세. 재정부 106년 5월 26일 대재관자 제1061011007호 령: 반기 내 면세 통관이 6회를 초과하면 적용되지 않음.
- 재정부 관무서 《중화민국 해관수입세칙 수출입화물분류표 합정본》 112년판 총설명: 21부, 97류(제77류는 결번), 제98류는 HS 체계 외에 별도 설정. 8자리 세칙호별, 10자리 무역관리 및 통계분류, 여기에 1자리 검사숫자를 더한 구성.
- 경제부 국제무역서 《수입규정코드표》: 수입규정란이 공란인 경우 「허용(허가증 발급 면제)」을 의미한다.
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