Bab 55 “Serat Stapel Buatan Manusia” berapa bea masuknya? Tarif dan ketentuan impor dari 147 pos tarif
Jawaban cepat: Berapa bea masuk Bab 55?
Bab 55 “Serat Stapel Buatan Manusia” memiliki total 147 pos tarif, tarif kolom pertama yang paling umum adalah 10%.Di antaranya 0 pos tarif bertarif 0% (0%), tarif ad valorem tertinggi 10%.118 pos tarif memiliki kode ketentuan impor, yang paling umum adalah MW0 (112 pos tarif).Saat impor, PPN dihitung dari nilai pabean ditambah bea masuk (serta pajak barang dan pajak tembakau-alkohol, dll.); ketentuan bebas pajak untuk barang bernilai kecil lihat FAQ di bawah; jumlah pajak yang sebenarnya harus dibayar mengikuti penetapan Bea Cukai.
Bagaimana distribusi tarif pos tarif di Bab 55?
- 0% 0
- Di atas 0% sampai 5% 53
- Di atas 5% sampai 10% 94
- Di atas 10% 0
- Tarif spesifik atau metode penghitungan pajak lainnya 0
Dihitung berdasarkan tarif kolom pertama tiap pos tarif, total 147 pos tarif. Sumber data: Basis data tarif HowBridge (disinkronkan dengan data tarif dari Direktorat Jenderal Bea Cukai, Kementerian Keuangan), dirangkum pada 2026-09-16.
Kode ketentuan impor apa saja yang umum di Bab 55?
Kode ketentuan impor yang tercantum pada pos tarif menandakan bahwa sebelum impor mungkin perlu dilakukan pemeriksaan, karantina, izin, atau kontrol barang Tiongkok daratan. Kode tersebut mungkin hanya berlaku untuk sebagian produk di bawah pos tarif itu, silakan klik pos tarif untuk melihat keterangan lengkap. Pos tarif tanpa kode, berarti dari sisi kontrol perdagangan diizinkan diimpor, dibebaskan dari penerbitan izin, tetapi bukan berarti dibebaskan dari pemeriksaan, karantina, atau pajak.
MW0
Barang dari Tiongkok daratan dilarang impor.
112 pos tarif
MP1
Barang dari Tiongkok daratan diizinkan impor bersyarat sesuai "Daftar Impor Bersyarat".
6 pos tarif
MW0 tidak berarti sama sekali tidak boleh dikirim.MW0 = dilarang diimpor dari Tiongkok daratan. Pengecualian: barang Tiongkok daratan Bab 25–97 dalam jumlah kecil boleh diimpor tanpa izin impor, dengan syarat seluruh pemberitahuan impor bernilai CIF paling banyak NT$32.000 dan tiap produk paling banyak 24 buah (40 kg bila tidak dapat dihitung; produk ditentukan berdasarkan nomor model, bila tanpa model dihitung per pos pada pemberitahuan impor, dan tidak boleh dipecah menurut ukuran, spesifikasi, atau warna; batu pos 6802 dan ubin pos 6907 harus memenuhi 24 buah sekaligus 40 kg). Sepeda motor listrik, sepeda listrik, dan pengendalinya (pos 8711.60.10, 8711.60.20, 8543.70.99.50) dikecualikan, dan Bab 1–24 tidak termasuk. Ketentuan impor lain seperti pemeriksaan dan karantina tetap harus dipenuhi tersendiri. Ini tidak berarti dibebaskan dari pajak.
Pos tarif apa saja yang ada di Bab 55?
5501 合成纖維絲束
- 55011100001Filament tow of aramids1.5%
- 55011900003Filament tow of nylon or other polyamides1.5%
- 55012000000Filament tow of polyesters1.5%
- 55013000008Filament tow of acrylic or modacrylic1.5%
- 55014000006polypropylene filament tow1.5%
- 55019000005Other synthetic filament tow1.5%
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
- 55031100009Staple fibres of aramids, not carded, combed or otherwise processed for spinning1.5%
- 55031900001Staple fibres of nylon or other polyamides, not carded, combed or otherwise processed for spinning1.5%
- 55032000008Staple fibres of polyesters, not carded, combed or otherwise processed for spinning1.5%
- 55033000006Staple fibres of acrylic or modacrylic, not carded, combed or otherwise processed for spinning1.5%
- 55034000004Staple fibres of polypropylene, not carded, combed or otherwise processed for spinning1.5%
- 55039010001Synthetic staple fibres for use in the manufacture of industrial bonded fabric for finishing use1.5%
- 55039090004Other synthetic staple fibres, not carded, combed or otherwise processed for spinning1.5%
5504 未初梳、未精梳或未另行處理以供紡製用之再生纖維棉
- 55041000009Staple fibres of viscose rayon, not carded, combed or otherwise processed for spinning1.5%
- 55049000002Other artificial staple fibres, not carded, combed or otherwise processed for spinning1.5%
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
- 55061000007Staple fibres of nylon or other polyamides, carded, combed or otherwise processed for spinning1.5%
- 55062000005Staple fibres of polyesters, carded, combed or otherwise processed for spinning1.5%
- 55063000003Staple fibres of acrylic or modacrylic, carded, combed or otherwise processed for spinning1.5%
- 55064000001Staple fibres of polypropylene, carded, combed or otherwise processed for spinning1.5%
- 55069000000Other synthetic staple fibres, carded, combed or otherwise processed for spinning1.5%
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
- 55081000005Sewing thread of synthetic staple fibres, whether or not put up for retail sale4%
- 55082000003Sewing thread of artificial staple fibres, whether or not put up for retail sale4%
5509 非供零售用之合成纖維棉紗(縫紉線除外)
- 55091100003Single yarn, containing 85% or more by weight of staple fibres of nylon or other polyamides, not put up for retail sale4%
- 55091200002Multiple (folded) or cabled yarn, containing 85% or more by weight of staple fibres, of nylon or other polyamides, not put up for retail sale4%
- 55092100001Single yarn, containing 85% or more by weight of polyester staple fibres, not put up for retail sale4%
- 55092200000Multiple (folded) or cabled yarn, containing 85% or more by weight of polyester staple fibres, not put up for retail sale4%
- 55093100009Single yarn, containing 85% or more by weight of acrylic or modacrylic staple fibres, not put up for retail sale4%
- 55093200008Multiple (folded) or cabled yarn, containing 85% or more by weight of acrylic or modacrylic staple fibres, not put up for retail sale4%
- 55094100007Other single yarn, containing 85% or more by weight of synthetic staple fibres, not put up for retail sale4%
- 55094200006Other multiple (folded) or cabled yarn, containing 85% or more by weight of synthetic staple fibres, not put up for retail sale4%
- 55095100004Other yarn of polyester staple fibres, mixed mainly or solely with artificial staple fibres4%
- 55095200003Other yarn of polyester staple fibres, mixed mainly or solely with wool or fine animal hair4%
- 55095300002Other yarn of polyester staple fibres, mixed mainly or solely with cotton4%
- 55095900006Other yarn of polyester staple fibres4%
- 55096100002Other yarn of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair4%
- 55096200001Other yarn, of acrylic or modacrylic staple fibres, mixed mainly or solely with cotton4%
- 55096900004Other yarn of acrylic or modacrylic staple fibres4%
- 55099100006Other yarn of synthetic staple fibres, mixed mainly or solely with wool or fine animal hair4%
- 55099200005Other yarn of synthetic staple fibres, mixed mainly or solely with cotton4%
- 55099900008Other yarn of synthetic staple fibres4%
5510 非供零售用之再生纖維棉紗(縫紉線除外)
- 55101100000Single yarn, containing 85% or more by weight of artificial staple fibres, not put up for retail sale4%
- 55101200009Multiple (folded) or cabled yarn, containing 85% or more by weight of artificial staple fibres, not put up for retail sale4%
- 55102000009Other yarn of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, not put up for retail sale4%
- 55103000007Other yarn of artificial staple fibres, mixed mainly or solely with cotton, not put up for retail sale4%
- 55109000004Other yarn of artificial staple fibres, not put up for retail sale4%
5511 供零售用之人造纖維棉紗(縫紉線除外)
- 55111000000Yarn of synthetic staple fibres, containing 85% or more by weight of such fibres, put up for retail sale4%
- 55112000008Yarn of synthetic staple fibres, containing less than 85% by weight of such fibres, put up for retail sale4%
- 55113000006Yarn of artificial staple fibres, put up for retail sale4%
5512 含合成纖維棉重量在85%及以上之梭織物
- 55121110006Woven fabrics, containing 85% or more by weight of polyester staple fibres, grey (unbleached)7.5%
- 55121120004Woven fabrics, containing 85% or more by weight of polyester staple fibres, bleached10%
- 55121900000Other woven fabrics, containing 85% or more by weight of polyester staple fibres10%
- 55122110004Woven fabrics, containing 85% or more by weight of acrylic or modacrylic staple fibres, grey (unbleached)7.5%
- 55122120002Woven fabrics, containing 85% or more by weight of acrylic or modacrylic staple fibres, bleached10%
- 55122900008Other woven fabrics, containing 85% or more by weight of acrylic or modacrylic staple fibres10%
- 55129110009Woven fabrics, containing 85% by weight of other synthetic staple fibres, grey (unbleached)7.5%
- 55129120007Woven fabrics, containing 85% by weight of other synthetic staple fibres, bleached10%
- 55129900003Other woven fabrics, containing 85% or more by weight of other synthetic staple fibres10%
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
- 55131110005Woven fabrics of polyester staple fibres, plain weaven, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, grey (unbleached)7.5%
- 55131120003Woven fabrics of polyester staple fibres, plain weaven, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, bleached10%
- 551312100043-Thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, grey (unbleached)7.5%
- 551312200023-Thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, bleached10%
- 55131310003Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, grey (unbleached)7.5%
- 55131320001Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, bleached10%
- 55131910007Woven fabrics of other synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, grey (unbleached)7.5%
- 55131920005Woven fabrics of other synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, bleached10%
- 55132100005Woven fabrics of polyester staple fibres, plain weaven, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, dyed10%
- 551323100013-Thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, dyed10%
- 55132390004Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, dyed10%
- 55132900007Woven fabrics of other synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, dyed10%
- 55133100003Woven fabrics of polyester staple fibres, plain weaven, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, of yarns of different colours10%
- 551339100033-Thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, of yarns of different colours10%
- 55133920001Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, of yarns of different colours10%
- 55133990006Woven fabrics of other synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding170 g/square meter, of yarns of different colours10%
- 55134100001Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, printed10%
- 551349100013-Thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, printed10%
- 55134920009Woven fabrics of other polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, printed10%
- 55134990004Woven fabrics of other synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/square meter, printed10%
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
- 55141110004Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, grey (unbleached)7.5%
- 55141120002Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, bleached10%
- 55141210003Woven fabrics, 3-thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, grey (unbleached)7.5%
- 55141220001Woven fabrics, 3-thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, bleached10%
- 55141911005Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, grey (unbleached)7.5%
- 55141919007Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, grey (unbleached)7.5%
- 55141921003Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, bleached10%
- 55141929005Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, bleached10%
- 55142100004Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, dyed10%
- 55142200003Woven fabrics, 3-thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, dyed10%
- 55142300002Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, dyed10%
- 55142900006Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, dyed10%
- 55143010001Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, of yarns of different colours10%
- 55143020009Woven fabrics, 3-thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, of yarns of different colours10%
- 55143030007Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, of yarns of different colours10%
- 55143090004Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, of yarns of different colours10%
- 55144100000Woven fabrics of polyester staple fibres, plain weave, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, printed10%
- 55144200009Woven fabrics, 3-thread or 4-thread twill, including cross twill, of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly orsolely with cotton, of a weight exceeding 170 g/square meter, printed10%
- 55144300008Other woven fabrics of polyester staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, printed10%
- 55144900002Other woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/square meter, printed10%
5515 其他合成纖維棉梭織物
- 55151110003Other grey (unbleached) woven fabrics of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres7.5%
- 55151190006Other woven fabrics of polyester staple fibres, mixed mainly or solely with viscose rayon staple fibres10%
- 55151210002Other grey (unbleached) woven fabrics of polyester staple fibres, mixed mainly or solely with man-made filaments7.5%
- 55151290005Other woven fabrics of polyester staple fibres, mixed mainly or solely with man-made filaments10%
- 55151310001Other grey (unbleached) woven fabrics of polyester staple fibres, mixed mainly or solely with wool or fine animal hair7.5%
- 55151390004Other woven fabrics of polyester staple fibres, mixed mainly or solely with wool or fine animal hair10%
- 55151910005Other grey (unbleached) woven fabrics of polyester staple fibres7.5%
- 55151990008Other woven fabrics of polyester staple fibres10%
- 55152110001Other grey (unbleached) woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with man-made filaments7.5%
- 55152190004Other woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with man-made filaments10%
- 55152210000Other grey (unbleached) woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair7.5%
- 55152290003Other woven fabrics of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair10%
- 55152910003Other grey (unbleached) woven fabrics of acrylic or modacrylic staple fibres7.5%
- 55152990006Other woven fabrics of acrylic or modacrylic staple fibres10%
- 55159110006Other grey (unbleached) woven fabrics of synthetic staple fibres, mixed mainly or solely with man-made filaments7.5%
- 55159190009Other woven fabrics of synthetic staple fibres, mixed mainly or solely with man-made filaments10%
- 55159921005Other grey (unbleached) woven fabrics of synthetic staple fibres, mixed mainly or solely with wool or fine animal hair7.5%
- 55159929007Other grey (unbleached) woven fabrics of synthetic staple fibres7.5%
- 55159991000Other woven fabrics of synthetic staple fibres, mixed mainly or solely with wool or fine animal hair10%
- 55159999002Other woven fabrics of synthetic staple fibres10%
5516 再生纖維棉梭織物
- 55161110002Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, grey (unbleached)7.5%
- 55161120000Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, bleached10%
- 55161200003Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, dyed10%
- 55161300002Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, of yarns of different colours10%
- 55161400001Woven fabrics of artificial staple fibres, containing 85% or more by weight of artificial staple fibres, printed10%
- 55162110000Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments, grey (unbleached)7.5%
- 55162120008Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments, bleached10%
- 55162200001Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments, dyed10%
- 55162300000Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments, of yarns of different colours10%
- 55162400009Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments, printed10%
- 55163110008Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, grey (unbleached)7.5%
- 55163120006Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, bleached10%
- 55163200009Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, dyed10%
- 55163300008Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, of yarns of different colours10%
- 55163400007Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, printed10%
- 55164110006Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, grey (unbleached)7.5%
- 55164120004Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, bleached10%
- 55164200007Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, dyed10%
- 55164300006Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, of yarns of different colours10%
- 55164400005Woven fabrics of artificial staple fibres, containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton, printed10%
- 55169110005Other woven fabrics of artificial staple fibres, grey (unbleached)7.5%
- 55169120003Other woven fabrics of artificial staple fibres, bleached10%
- 55169200006Other woven fabrics of artificial staple fibres, dyed10%
- 55169300005Other woven fabrics of artificial staple fibres, of yarns of different colours10%
- 55169400004Other woven fabrics of artificial staple fibres, printed10%
Apa bedanya tarif kolom pertama, kedua, dan ketiga dalam tarif?
Kaidah Umum 2 dari «Tarif Impor Pabean» membagi tarif menjadi 3 kolom: Kolom pertama berlaku untuk barang impor dari anggota Organisasi Perdagangan Dunia, atau dari negara/wilayah yang memiliki perlakuan timbal balik dengan Taiwan; Kolom kedua hanya berlaku untuk barang impor “tertentu” dalam dua kondisi: barang tertentu dari negara/wilayah kurang berkembang atau berkembang tertentu, atau barang tertentu dari negara/wilayah yang telah menandatangani perjanjian perdagangan bebas atau perjanjian kerja sama ekonomi dengan Taiwan; jika tidak dapat menggunakan dua kolom di atas, baru berlaku Kolom ketiga. Jika kolom pertama dan kedua dapat berlaku bersamaan, diambil tarif yang lebih rendah. Tiongkok daratan adalah anggota Organisasi Perdagangan Dunia, pada prinsipnya menggunakan kolom pertama; kolom kedua untuk Tiongkok daratan hanya terbatas pada barang dalam daftar Early Harvest ECFA.
Halaman bab dan pos tarif di situs ini menampilkan tarif kolom pertama. Kolom kedua dalam tabel tarif ditandai dengan kode negara untuk objek yang berlaku, misalnya “Bebas pajak (PA,GT,NI,SV,HN,NZ,SG)”; kode hanya merupakan tanda pada tabel tarif, sebagian perjanjian di antaranya sudah dihentikan atau diakhiri penerapannya (seperti Nikaragua, El Salvador, Honduras), penerapan sebenarnya mengikuti pengumuman Direktorat Jenderal Bea Cukai. Barang eceran dalam paket pos memiliki ketentuan tersendiri: jika nilai pabean melebihi batas bebas pajak, kecuali tembakau, minuman beralkohol, dan barang berkuota tarif, dikenakan bea masuk dengan tarif 5%; tetapi jika satu item atau barang dengan pos tarif yang sama digabungkan melebihi NT$2.000, tidak dianggap barang eceran, harus dikenakan pajak sesuai tarif masing-masing pos tarif (Kaidah Umum 5; Pasal 8, 9 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor). Ketentuan tarif 5% ini hanya mencakup paket pos dan penumpang, barang kiriman ekspres dihitung sesuai tarif masing-masing pos tarif.
Pertanyaan yang Sering Diajukan
- Bea masuk: pos tarif ad valorem dihitung dari nilai pabean × tarif, pos tarif tarif spesifik dihitung berdasarkan jumlah atau berat (impor dari Tiongkok daratan pada prinsipnya menggunakan kolom pertama).
- PPN: dasar pengenaan pajak adalah nilai pabean ditambah bea masuk, dipungut oleh Bea Cukai (Pasal 20 dan Pasal 41 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN); produk yang juga dikenakan pajak barang atau pajak tembakau-alkohol, dasar pengenaan pajaknya harus ditambahkan lagi.
- Biaya Jasa Promosi Perdagangan: batas maksimum menurut undang-undang adalah 4,25 per sepuluh ribu dari nilai barang (Pasal 21 Undang-Undang Perdagangan), saat ini dipungut 4 per sepuluh ribu dari nilai pabean, jumlah yang harus dibayar tidak melebihi NT$100 dibebaskan.
- Jika wajib pajak yang sama dalam setengah tahun yang sama (Januari–Juni, Juli–Desember) mendapat pembebasan pajak lebih dari 6 kali, impor berikutnya dalam periode itu tidak lagi dibebaskan pajak (Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017)).
- Barang kiriman ekspres dalam satu kiriman tidak boleh dipisah untuk dideklarasikan sendiri-sendiri (Pasal 14 Peraturan Kepabeanan Barang Kiriman Ekspres Udara).
- Jika paket pos melebihi batas, seluruh nilainya dikenakan pajak penuh, bukan hanya bagian yang melebihi (Pasal 8 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor).
Dari mana dasar hukum dan sumber data halaman ini?
- Pasal 3 Undang-Undang Kepabeanan: Pemungutan bea masuk dan klasifikasi tarif barang ekspor-impor, kecuali Undang-Undang Kepabeanan mengatur lain, mengikuti «Tarif Impor Pabean»; «Tarif Impor Pabean» ditetapkan dan diumumkan melalui proses legislatif tersendiri.
- Tarif Impor Pabean (Basis Data Peraturan Nasional mencantumkan tanggal revisi terakhir 28 Januari Tahun ROC 115 (2026)): Kaidah Umum 2 tentang 3 kolom tarif, Kaidah Umum 5 tentang barang eceran dalam paket pos, Kaidah Interpretasi 1 sampai 6.
- Pasal 21 Undang-Undang Kepabeanan dan «Peraturan Pelaksanaan Putusan Klasifikasi Tarif Barang Impor di Muka»: pengajuan putusan klasifikasi tarif di muka sebelum impor.
- Pasal 20 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN: PPN barang impor dihitung dari jumlah setelah bea masuk ditambahkan ke nilai pabean; Pasal 41: PPN barang impor dipungut oleh Bea Cukai.
- Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor Pasal 7, 8, 9, 11, 12: bebas pajak NT$2.000, pemungutan penuh jika melebihi batas, definisi barang eceran, penggabungan perhitungan paket dari pengirim yang sama yang tiba pada tanggal yang sama untuk penerima yang sama, lebih dari 6 kali dalam setengah tahun tidak berlaku bebas pajak.
- Pengumuman Kementerian Perekonomian No. 11104603570 tanggal 19 Agustus Tahun ROC 111 (2022): ketentuan bebas izin impor untuk barang Tiongkok daratan bernilai kecil; Pengumuman No. 111046035701 tanggal sama: item barang yang dikecualikan dari penerapan.
- Pengumuman Kementerian Keuangan No. 1061018778 tanggal 7 September Tahun ROC 106 (2017): satu kiriman dengan nilai pabean NT$2.000 ke bawah bebas pajak; Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017): lebih dari 6 kali pembebasan pajak dalam setengah tahun tidak berlaku lagi.
- Penjelasan umum «Kompilasi Tarif Impor Pabean dan Tabel Klasifikasi Barang Ekspor-Impor Republik Tiongkok» edisi Tahun ROC 112 (2023) oleh Direktorat Jenderal Bea Cukai, Kementerian Keuangan: 21 bagian, 97 bab (Bab 77 dikosongkan), Bab 98 ditambahkan di luar kerangka HS, serta kode tarif 8 digit, klasifikasi manajemen perdagangan dan statistik 10 digit, ditambah 1 digit angka pemeriksaan.
- «Tabel Kode Ketentuan Impor» dari Biro Perdagangan Internasional, Kementerian Perekonomian: kolom ketentuan impor yang kosong berarti “diizinkan (dibebaskan dari penerbitan izin)”.
Batasan penggunaan: Statistik pada halaman ini dirangkum dari basis data tarif HowBridge, hanya untuk referensi pencarian; klasifikasi pos tarif, tarif yang berlaku, dan ketentuan impor mengikuti pengumuman Direktorat Jenderal Bea Cukai (Kementerian Keuangan), Biro Perdagangan Internasional (Kementerian Perekonomian), dan penetapan Bea Cukai. Halaman ini bukan merupakan opini klasifikasi tarif untuk kasus tertentu.
Bacaan Lanjutan
Setelah menemukan pos tarif, coba hitung berapa yang harus dibayar
Masukkan harga barang, berat, dan metode pengiriman untuk mengestimasi bea masuk, PPN, dan biaya kirim, tanpa perlu masuk akun.
Estimasi Bea Masuk