Bab 54 Filamen Buatan Manusia; Jalur dan Seumpamanya daripada Bahan Tekstil Buatan Manusia — Berapakah duti import? Kadar cukai dan peraturan import bagi 105 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 54?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 105 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 54?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 54?

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%

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

Bacaan Lanjut