Какая импортная пошлина в главе 52 «Хлопок»? Ставки и правила ввоза для 175 позиций
Быстрый ответ: сколько пошлины в главе 52?
Глава 52 «Хлопок» включает в общей сложности 175 тарифных позиций; наиболее распространённая ставка колонки 1 — 4%.Из них 5 позиций имеют ставку 0% (2.9%), максимальная адвалорная ставка составляет 10%.131 позиций имеют код правил ввоза; наиболее распространённый — MW0 (131 позиций).При ввозе НДС дополнительно взимается с таможенной стоимости, увеличенной на таможенную пошлину (а также, при необходимости, налог на продукцию, табачно-алкогольный налог и др.); порог освобождения для мелких партий указан в разделе часто задаваемых вопросов ниже. Фактическая сумма налога определяется таможней.
Как распределяются ставки пошлин по позициям главы 52?
- 0% 5
- свыше 0% до 5% 93
- свыше 5% до 10% 77
- свыше 10% 0
- специфическая пошлина или другой способ расчёта 0
Рассчитано по ставке колонки 1 каждой позиции, всего 175 позиций. Источник данных: тарифная база HowBridge (синхронизирована с тарифными данными Таможенного управления Министерства финансов), сводка от 2026-09-16.
Какие коды правил ввоза часто встречаются в главе 52?
Код правил ввоза, указанный на позиции, означает проверку, карантин, разрешение или контроль товаров из континентального Китая, которые могут потребоваться перед ввозом. Код может относиться только к части товаров, входящих в позицию; перейдите к позиции, чтобы увидеть полное пояснение. Отсутствие кода на позиции означает, что ввоз разрешён с точки зрения торгового контроля и лицензия не требуется, но это не означает освобождения от проверки, карантина или налогообложения.
MW0
Товары из материкового Китая: импорт запрещен.
131 позиций
MW0 не означает полный запрет на отправку. MW0 = ввоз из материкового Китая запрещён. Исключение: товары из материкового Китая глав 25–97 можно ввозить в небольших количествах без импортной лицензии, если стоимость CIF по всей декларации не превышает NT$32 000, а каждое наименование товара — не более 24 штук (40 кг, если не считаются поштучно; наименование определяется по номеру модели, а при её отсутствии — по каждой строке декларации, и его нельзя делить по размеру, спецификации или цвету; камень товарной позиции 6802 и плитка позиции 6907 должны одновременно укладываться в 24 штуки и 40 кг). Исключены электромотоциклы, электровелосипеды и их контроллеры (коды 8711.60.10, 8711.60.20 и 8543.70.99.50); на главы 1–24 это не распространяется. Проверки, карантин и другие требования к ввозу по-прежнему нужно выполнять отдельно. Это не означает освобождения от налога.
Какие тарифные позиции входят в главу 52?
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%
В чём разница между ставками колонок 1, 2 и 3 таможенного тарифа?
Общее правило 2 таможенного тарифа делит ставки на 3 колонки: колонка 1 применяется к товарам, ввозимым из стран-членов Всемирной торговой организации (ВТО) или из стран и территорий, предоставляющих Тайваню взаимность; колонка 2 применяется только к двум «особым» категориям ввозимых товаров: определённым товарам из наименее развитых или развивающихся стран или территорий, либо определённым товарам из стран или территорий, заключивших с Тайванем соглашение о свободной торговле или соглашение об экономическом сотрудничестве; только если ни одна из первых двух колонок не применима, применяется колонка 3. Если применимы одновременно колонка 1 и колонка 2, используется более низкая ставка. Континентальный Китай является членом ВТО, поэтому в принципе применяется колонка 1; колонка 2 применяется к континентальному Китаю только для товаров из раннего списка сбора урожая ECFA.
Страницы глав и позиций этого сайта отображают ставку колонки 1. Колонка 2 обозначает в тарифе получателей льгот кодами стран, например «беспошлинно (PA, GT, NI, SV, HN, NZ, SG)»; эти коды являются лишь отметками в тарифе, и действие некоторых из соответствующих соглашений было впоследствии приостановлено или прекращено (например, Никарагуа, Сальвадор, Гондурас) — фактическое применение определяется уведомлениями Таможенного управления. Для мелких почтовых отправлений действует отдельное правило: если таможенная стоимость превышает порог освобождения, взимается пошлина в размере 5%, за исключением табака, алкоголя и товаров, подпадающих под тарифную квоту; однако если отдельная позиция или сумма товаров одной позиции превышает NT$ 2000, это уже не считается мелким отправлением, и применяется ставка, соответствующая каждой позиции (Общее правило 5; ст. 8 и 9 Положения о таможенном оформлении почтовых отправлений при импорте и экспорте). Это правило 5% распространяется только на почтовые отправления и пассажиров; экспресс-грузы облагаются по ставке, соответствующей каждой позиции.
Часто задаваемые вопросы
- Таможенная пошлина: для позиций с адвалорной пошлиной — таможенная стоимость × ставка, для позиций со специфической пошлиной — расчёт по количеству или весу (для импорта из континентального Китая в принципе применяется колонка 1).
- НДС: базой является таможенная стоимость, увеличенная на таможенную пошлину; взимается таможней в качестве сборщика (ст. 20 и ст. 41 Закона о налоге на добавленную стоимость и налоге на предпринимательскую деятельность, не облагаемую НДС); для товаров, дополнительно облагаемых налогом на продукцию или табачно-алкогольным налогом, база дополнительно увеличивается.
- Сбор на содействие внешней торговле: установленный законом максимум составляет 4,25 на 10 000 стоимости товара (ст. 21 Закона о внешней торговле); в настоящее время взимается 4 на 10 000 таможенной стоимости, суммы не более NT$ 100 не взимаются.
- Если один и тот же плательщик получает освобождение от налога более 6 раз в течение одного полугодия (январь–июнь или июль–декабрь), последующие ввозы в этом периоде уже не освобождаются от налога (распоряжение Министерства финансов Tai-Cai-Guan-Zi № 1061011007 от 26 мая 106 года Китайской Республики (2017)).
- Партия экспресс-груза не может быть разделена для отдельного декларирования (ст. 14 Положения о таможенном оформлении авиационных экспресс-грузов).
- Если почтовое отправление превышает лимит, налог взимается со всей суммы целиком, а не только с превышения (ст. 8 Положения о таможенном оформлении почтовых отправлений при импорте и экспорте).
Откуда взяты правовые основания и данные этой страницы?
- Ст. 3 Закона о таможне: если Закон о таможне не предусматривает иное, взимание таможенной пошлины и классификация ввозимых и вывозимых товаров регулируются Таможенным тарифом; Таможенный тариф издаётся и публикуется отдельным законодательным порядком.
- Импортный таможенный тариф (Customs Import Tariff) (согласно Национальной базе нормативных актов, дата последнего изменения — 28 января 115 года Китайской Республики (2026)): Общее правило 2 о трёх колонках ставок, Общее правило 5 о мелких почтовых отправлениях, Основные правила интерпретации 1–6.
- Ст. 21 Закона о таможне и Положение о порядке предварительного решения по тарифной классификации импортируемых товаров: подача заявления на предварительное решение по тарифной классификации до ввоза.
- Ст. 20 Закона о налоге на добавленную стоимость и налоге на предпринимательскую деятельность, не облагаемую НДС: для ввозимых товаров НДС рассчитывается с таможенной стоимости, увеличенной на импортную пошлину; ст. 41: НДС на ввозимые товары взимается таможней в качестве сборщика.
- Положение о таможенном оформлении почтовых отправлений при импорте и экспорте, ст. 7, 8, 9, 11 и 12: освобождение от налога до NT$ 2000, обложение полной суммы при превышении, определение мелких отправлений, суммирование отправлений одного отправителя одному получателю с одной датой прибытия, неприменение освобождения при более чем 6 случаях за полугодие.
- Уведомление Министерства экономики Jing-Mao-Zi № 11104603570 от 19 августа 111 года Китайской Республики (2022): правило, разрешающее ввоз небольших партий товаров из континентального Китая без импортной лицензии; уведомление Jing-Mao-Zi № 111046035701 от того же дня: исключённые товарные позиции.
- Уведомление Министерства финансов Tai-Cai-Guan-Zi № 1061018778 от 7 сентября 106 года Китайской Республики (2017): освобождение от налога, если таможенная стоимость партии не превышает NT$ 2000; распоряжение Министерства финансов Tai-Cai-Guan-Zi № 1061011007 от 26 мая 106 года Китайской Республики (2017): неприменение освобождения при более чем 6 случаях за полугодие.
- Общие пояснения к изданию 112 года Китайской Республики (2023) «Сводного классификатора товаров для импорта и экспорта по таможенному тарифу Китайской Республики», издаваемого Таможенным управлением Министерства финансов: 21 раздел, 97 глав (глава 77 зарезервирована), глава 98 добавлена вне классификации HS, а также 8-значный тарифный номер, 10-значная классификация для торгового управления и статистики, плюс 1 контрольная цифра.
- International Trade Administration Министерства экономики, «Таблица кодов правил ввоза»: пустое поле правил ввоза означает «разрешено (без выдачи лицензии)».
Ограничение использования: статистика на этой странице собрана из тарифной базы HowBridge и предоставляется только для справки; отнесение к позиции, применимая ставка и правила ввоза определяются уведомлениями Таможенного управления Министерства финансов и International Trade Administration Министерства экономики, а также окончательным решением таможни. Эта страница не является заключением о тарифной классификации для конкретного случая.
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