How much import duty for Chapter 55 “Man-Made Staple Fibres”? Rates and import regulations for 147 tariff lines

Quick answer: How much duty for Chapter 55?

Chapter 55 “Man-Made Staple Fibres” has 147 tariff lines; the most common Column 1 rate is 10%.Of these, 0 tariff lines are 0% (0%), and the highest ad valorem rate is 10%.118 tariff lines carry an import regulation code; the most common is MW0 (112 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.

How are tariff rates distributed across Chapter 55's tariff lines?

Calculated from each tariff line's Column 1 rate, 147 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 55?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

MW0 Importation of Mainland China products is prohibited. 112 tariff lines
MP1 Importation of Mainland China products in this category is conditionally permitted. 6 tariff lines

MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.

What tariff lines are in Chapter 55?

5501 合成纖維絲束

5502 再生纖維絲束

5503 未初梳、未精梳或未另行處理以供紡製用之合成纖維棉

5504 未初梳、未精梳或未另行處理以供紡製用之再生纖維棉

5505 人造纖維廢料（包括下腳、廢料及經拉鬆處理之回收纖維）

5506 已初梳、已精梳或已另行處理以供紡製用之合成纖維棉

5507 已初梳、已精梳或已另行處理以供紡製用之再生纖維棉

5508 不論是否供零售用之人造纖維棉製之縫紉線

5509 非供零售用之合成纖維棉紗（縫紉線除外）

5510 非供零售用之再生纖維棉紗（縫紉線除外）

5511 供零售用之人造纖維棉紗（縫紉線除外）

5512 含合成纖維棉重量在８５％及以上之梭織物

5513 合成纖維棉梭織物，含合成纖維重量未達８５％，主要或單獨與棉花混製，每平方公尺重量不超過１７０公克

5514 合成纖維棉梭織物，含合成纖維重量未達８５％，主要或單獨與棉花混製，每平方公尺重量超過１７０公克者

5515 其他合成纖維棉梭織物

5516 再生纖維棉梭織物

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

A tariff book and rate table spread open on a desk, with a magnifying glass and a box awaiting customs clearance nearby
A tariff line's rate must be read together with the applicable column and any import regulations.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

What taxes apply when importing Chapter 55 goods into Taiwan?
There are generally three charges:
  • Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
  • Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
  • Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
Small-value imports have a separate duty exemption threshold — see the next question.
Is there a duty exemption threshold for small-value imports? How are amounts over the threshold taxed?
Yes. If a single shipment's dutiable value is NT$2,000 or less, it is exempt from customs duty and from the business tax and commodity tax that Customs collects on the government's behalf, except for tobacco, alcohol, and agricultural products subject to a tariff rate quota (Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017); for postal parcels, see also Article 7 of the Regulations Governing Customs Clearance of Postal Parcels). Three things to note:
  • If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
  • A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
  • When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
How many of Chapter 55's tariff lines carry a 0% duty rate?
Of this chapter's 147 tariff lines, 0 have a Column 1 rate of 0%, or 0%. A 0% rate only means customs duty is zero: business tax generally still applies on import (see the previous question for the small-value exemption), and any import regulations on the tariff line (inspection, quarantine, permit documents) are not waived because of it.
Can Chapter 55 goods be shipped from mainland China to Taiwan?
You need to check line by line. This chapter has 112 tariff lines marked MW0 (import of mainland China goods not permitted), but MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.Another 6 tariff lines carry MP1 (conditional import of mainland China goods permitted), which requires meeting the requirements in the International Trade Administration's Compilation Table of Conditionally Permitted Mainland China Goods and Import Management Regulations.
Within the same chapter, how do I confirm which tariff line my item falls under?
Under the General Rules for the Interpretation of the Customs Import Tariff, section and chapter titles are for reference only — classification is determined by the tariff line description and the section and chapter notes (Rule 1). If the description and notes do not settle it, then unfinished goods and mixtures (Rule 2), the more specific description, essential character, or classification under the last heading in order (Rule 3), and the most akin heading (Rule 4) apply in turn, with containers and packaging governed separately by Rule 5; when narrowing down to an “item” level, Rule 6 compares only items at the same level. If still uncertain, the taxpayer or their agent may apply to Customs for a binding tariff ruling before the goods are imported, and Customs will respond in writing (Customs Act Article 21); when the goods actually arriving match the ruling, Customs must classify them under the ruled tariff line, except where the applicant provided incorrect or false information (Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods, Article 10).

Where does this page's legal basis and data come from?

Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.

Related reading

Tariff Chapter Overview The Complete Guide to Looking Up Taiwan Customs Duties What Is a CCC Code? Import Tax Calculator Tariff Line Search BSMI Commodity Inspection Guide Taiwan's Prohibited and Restricted Import List How do I look up the CCC tariff code? How are import taxes calculated?

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