제54류「인조필라멘트; 인조 방직재료의 스트립 및 이와 유사한 것」수입관세는 얼마?105개 품목번호의 세율과 수입규정

제54류 품목번호의 세율 분포는?

각 품목번호의 제1란 세율을 기준으로 산출(총 105개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.

제54류에서 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.

제54류에는 어떤 품목번호가 있나요?

5401 人造纖維絲製之縫紉線，不論是否供零售用者

• 54011010001Thread of synthetic filaments, for surgical use4%
• 54011090004Other sewing thread of synthetic filaments, whether or not put up for retail sale4%
• 54012000001Sewing thread of artificial filaments, whether or not put up for retail sale4%

5402 合成纖維絲紗（縫紉線除外），包括支數未達６７分德士（６０．３丹尼）之合成纖維單絲，非供零售用者

• 54021100001High tenacity filament yarn of aramides, whether or not textured, not put up for retail sale1.5%
• 54021900003Other high tenacity filament yarn of nylon or polyamides, whether or not textured, not put up for retail sale1.5%
• 54022000000High tenacity filament yarn of polyesters, whether or not textured, not put up for retail sale1.5%
• 54023100007Textured filament yarn, of nylon or other polyamides, measuring per single yarn not more than 50 tex, not put up for retail sale4%
• 54023200006Textured filament yarn, of nylon or other polyamides, measuring per single yarn more than 50 tex, not put up for retail sale4%
• 54023300005Textured filament yarn, of polyesters, not put up for retail sale4%
• 54023400004Textured filament yarn of polypropylene fibers, not put up for retail sale4%
• 54023900009Textured filament yarn of other synthetic fibers, not put up for retail sale4%
• 54024410000Other elastomeric filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of nylon or other polyamides, not put up for retail sale1.5%
• 54024420008Other elastomeric filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of polyesters, partially oriented, not put up for retail sale1.5%
• 54024430006Other elastomeric filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of other polyesters, not put up for retail sale1.5%
• 54024490003Other synthetic elastomeric filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, not put up for retail sale1.5%
• 54024500001Other filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of nylon or other polyamides, not put up for retail sale1.5%
• 54024600000Other filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of polyesters, partially oriented, not put up for retail sale1.5%
• 54024700009Other filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of other polyesters, not put up for retail sale1.5%
• 54024800008Other filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of other polypropylene, not put up for retail sale1.5%
• 54024900105Other polyurethane filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, not put up for retail sale1.5%
• 54024900908Other synthetic filament yarn, single, untwisted or with a twist not exceeding 50 turns per metre, not put up for retail sale1.5%
• 54025100002Other filament yarn, single, with a twist exceeding 50 turns per metre, of nylon or other polyamides, not put up for retail sale1.5%
• 54025200001Other filament yarn, single, with a twist exceeding 50 turns per meter, of polyesters, not put up for retail sale1.5%
• 54025300000Other synthetic filament yarn, single, with a twist exceeding 50 turns per metre,of polypropylene, not put up for retail sale1.5%
• 54025900004Other synthetic filament yarn, single, with a twist exceeding 50 turns per metre, not put up for retail sale1.5%
• 54026100000Other filament yarn, multiple (folded) or cabled, of nylon or other polyamides, not put up for retail sale1.5%
• 54026200009Other filament yarn, multiple (folded) or cabled, of polyesters, not put up for retail sale1.5%
• 54026300008Synthetic filament yarn, multiple (folded) or cabled, of polypropylene, not put up for retail sale1.5%
• 54026900002Other synthetic filament yarn, multiple (folded) or cabled, not put up for retail sale1.5%

5403 再生纖維絲紗（縫紉線除外），包括支數未達６７分德士（即６０．３丹尼）之再生纖維單絲，非供零售用者

• 54031000001High tenacity filament yarn of viscose rayon, not put up for retail sale4%
• 54033110004Textured filament yarn, single, of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre, not put up for retail sale4%
• 54033190007Other filament yarn, single, of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre, not put up for retail sale1.5%
• 54033210003Textured filament yarn, single, of viscose rayon, with a twist exceeding 120 turns per metre, not put up for retail sale4%
• 54033290006Other filament yarn, single, of viscose rayon, with a twist exceeding 120 turns per metre, not put up for retail sale1.5%
• 54033310002Textured filament yarn, single, of cellulose acetate, not put up for retail sale4%
• 54033390005Other filament yarn, single, of cellulose acetate, not put up for retail sale1.5%
• 54033910006Other textured artificial filament yarn, single, not put up for retail sale4%
• 54033990009Other artificial filament yarn, single, not put up for retail sale1.5%
• 54034110002Textured filament yarn, multiple (folded) or cabled, of viscose rayon, not put up for retail sale4%
• 54034190005Other filament yarn, multiple (folded) or cabled, of viscose rayon, not put up for retail sale4%
• 54034210001Textured filament yarn, multiple (folded) or cabled, of cellulose acetate, not put up for retail sale4%
• 54034290004Other filament yarn, multiple (folded) or cabled, of cellulose acetate, not put up for retail sale1.5%
• 54034910004Textured filament yarn, multiple (folded) or cabled, of other artificial fibres, not put up for retail sale4%
• 54034990007Other filament yarn, multiple (folded) or cabled, of other artificial fibres, not put up for retail sale4%

5404 合成纖維單絲，支數６７分德士（即６０．３丹尼）及以上，其橫斷面不超過１公釐者；合成紡織材料製扁條及類似品（例如人造草），其寬度不超過５公釐者

• 54041110007Elastomeric monofilament of synthetic fibre, for making tire cord fabric4%
• 54041190000Other elastomeric synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm4%
• 54041210006Other monofilament of polypropylene, other than elastomeric monofilament, for making tire cord fabric4%
• 54041290009Other polypropylene monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, other than elastomeric monofilament4%
• 54041910009Other monofilament of synthetic fibre, for making tire cord fabric4%
• 54041990002Other synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm4%
• 54049010001Catgut, imitation, nonsterile, of synthetic fibre4%
• 54049090004Other strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm4%

5405 再生纖維單絲，支數在６７分德士（即６０．３丹尼）及以上，其橫斷面不超過１公釐者；再生紡織材料製扁條及類似品（例如人造草），其寬度不超過５公釐者

• 54050010009Artificial monofilament of 67 decitex or more and of which no cross-Sectional dimension exceeds 1 mm4%
• 54050090002Strip and the like (for example, artificial straw) of artificial textile material of an apprent width not exceeding 5 mm4%

5406 人造纖維絲紗（縫紉線除外），供零售用者

• 54060011007Textured yarn, of synthetic filaments, put up for retail sale1.5%
• 54060019009Other synthetic filament yarn, put up for retail sale1.5%
• 54060021005Rayon filament yarn, put up for retail sale4%
• 54060022004Acetate fibre filament yarn, put up for retail sale1.5%
• 54060029007Other artificial filament yarn, put up for retail sale4%

5407 合成纖維絲紗梭織物，包括以第５４０４節材料製成之梭織物

• 54071000105Ballistic woven fabrics obtained from high tenacity yarn of nylon or other polyamides5%
• 54071000908Other woven fabrics obtained from high tenacity filament yarn of nylon or other polyamides, or of polyesters5%
• 54072000005Woven fabrics obtained from strips or the like of synthetic textile materials5%
• 54073000003Fabrics specified in Note 9 to Section XI5%
• 54074110008Other grey (unbleached) woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides7.5%
• 54074120006Other bleached woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides10%
• 54074200009Other dyed woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides10%
• 54074300008Other woven fabrics, of yarns of different colours, containing 85% or more by weight of filaments of nylon or other polyamides10%
• 54074400007Other printed woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides10%
• 54075110005Other grey (unbleached) woven fabrics, containing 85% or more by weight of textured polyester filaments7.5%
• 54075120003Other bleached woven fabrics, containing 85% or more by weight of textured polyester filaments10%
• 54075200006Other dyed woven fabrics, containing 85% or more by weight of textured polyester filaments10%
• 54075300005Other woven fabrics, of yarns of different colours, containing 85% or more by weight of textured polyester filaments10%
• 54075400004Other printed woven fabrics, containing 85% or more by weight of textured polyester filaments10%
• 54076110003Other woven fabrics, grey (unbleached), containing 85% or more by weight of non-textured polyester filaments7.5%
• 54076190006Other woven fabrics, containing 85% or more by weight of non-textured polyester filaments10%
• 54076910005Other woven fabrics, grey (unbleached), containing 85% or more by weight of polyester filaments7.5%
• 54076990008Other woven fabrics, containing 85% or more by weight of polyester filaments10%
• 54077110001Other woven fabrics, containing 85% or more by weight of synthetic filaments, grey (unbleached)7.5%
• 54077121008Water soluble clothes (synthetic fibres of polyvinyl alcohol )5%
• 54077129000Other woven fabrics, containing 85% or more by weight of synthetic filaments, bleached10%
• 54077210000Water soluble clothes (synthetic fibres of polyvinyl alcohol )5%
• 54077290003Other woven fabrics, containing 85% or more by weight of synthetic filaments, dyed10%
• 54077300001Other woven fabrics, containing 85% or more by weight of synthetic filaments, of yarns of different colours10%
• 54077400000Other woven fabrics, containing 85% or more by weight of synthetic filaments, printed10%
• 54078110009Other grey (unbleached) woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton7.5%
• 54078120007Other bleached woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton10%
• 54078200000Other dyed woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton10%
• 54078300009Other woven fabrics, containing less than 85% by weight of synthetic filaments, of yarns of different colours, mixed mainly or solely with cotton10%
• 54078400008Other printed woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton10%
• 54079110007Other woven fabrics, grey (unbleached), of synthetic filaments7.5%
• 54079120005Other woven fabrics, bleached, of synthetic filaments10%
• 54079200008Other woven fabrics, dyed, of synthetic filaments10%
• 54079300007Other woven fabrics, of yarns of different colours, of synthetic filaments10%
• 54079400006Other woven fabrics, printed, of synthetic filaments10%

5408 再生纖維絲紗梭織物，包括以第５４０５節材料製成之梭織物

• 54081000006Woven fabrics obtained from high tenacity yarn, of viscose rayon5%
• 54082110001Other grey (unbleached) woven fabrics, containing 85% or more by weight of artificial filament or strip or the like7.5%
• 54082120009Other bleached woven fabrics, containing 85% or more by weight of artificial filament or strip or the like5%
• 54082200002Other dyed woven fabrics, containing 85% or more by weight of artificial filament or strip or the like5%
• 54082300001Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like, of yarns of different colours5%
• 54082400000Other printed woven fabrics, containing 85% or more by weight of artificial filament or strip or the like5%
• 54083110009Other grey (unbleached) woven fabrics of artificial filaments7.5%
• 54083120007Other bleached woven fabrics of artificial filaments10%
• 54083200000Other dyed woven fabrics of artificial filaments10%
• 54083300009Other woven fabrics of artificial filaments, of yarns of different colours10%
• 54083400008Other printed woven fabrics of artificial filaments10%

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

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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