第55類「人造繊維の短繊維」の輸入関税はいくら？147件の品目番号の税率と輸入規定
早わかり：第55類の関税はいくら？
第55類「人造繊維の短繊維」には合計147件の品目番号があり、第1欄税率で最も多いのは10%です。うち0件が0%（0%）で、従価税率の最高は10%です。118件の品目番号に輸入規定コードが付されており、最も多いのはMW0（112件）です。輸入時にはこれとは別に、完税価格に関税（及び貨物税・煙酒税等）を加算した金額に対して営業税が課されます。少額免税の規定は下記のよくある質問をご覧ください。実際の納税額は税関の査定によります。
第55類の品目番号の税率分布は？
- 0% 0
- 0%超5%以下 53
- 5%超10%以下 94
- 10%超 0
- 従量税又はその他の課税方式 0
各品目番号の第1欄税率に基づいて算出（合計147件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。
第55類でよく見られる輸入規定コードは？
輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。
MW0
大陸（中国本土）物品は輸入禁止。
112件の品目番号
MP1
大陸（中国本土）物品の条件付き輸入許可。「大陸物品条件付き輸入許可品目表」の規定に従う。
6件の品目番号
MW0は一律に発送不可を意味するものではありません。MW0＝中国大陸からの輸入は禁止。例外：第25～97類の中国大陸物品は、少量であれば輸入許可証なしで輸入できます。条件は申告書全体のCIFがNT$32,000以内、単一品目24個以内（個数で数えられないものは40kg以内。単一品目は型番で判断し、型番がない場合は申告書の1項目ごとに数え、サイズ・規格・色で分けて数えることはできません。第6802項の石材と第6907項のタイルは24個以内かつ40kg以内の両方が必要）です。電動バイク、電動自転車とその制御器（税番8711.60.10、8711.60.20、8543.70.99.50）は除外され、第1～24類は対象外です。検査・検疫などほかの輸入規定は別途満たす必要があります。これは免税を意味しません。
第55類にはどのような品目番号がありますか？
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%
税則の第1欄・第2欄・第3欄の税率はどう違いますか？
《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。
本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。
よくある質問
第55類の商品を台湾に輸入する際、どの税金がかかりますか？
一般的には次の3項目がかかります：
- 関税：従価税の品目番号は完税価格×税率で計算し、従量税の品目番号は数量又は重量で計算します（中国大陸からの輸入は原則として第1欄が適用されます）。
- 営業税：完税価格に関税を加算した金額を課税標準とし、税関が代理徴収します（加値型及び非加値型営業税法第20条、第41条）。貨物税や煙酒税も課される商品は、課税標準にこれらも加算されます。
- 貿易促進サービス料：法定上限は商品価格の万分の4.25（貿易法第21条）で、現行は完税価格の万分の4で徴収されます。納付額が新台湾ドル100元を超えない場合は徴収されません。
少額輸入には免税基準がありますか？超えた場合はどう課税されますか？
あります。同一便の輸入貨物の完税価格が新台湾ドル2,000元以下の場合、関税並びに税関が代理徴収する営業税及び貨物税が免除されます（煙酒及び関税割当が実施される農産品を除く。財政部106年9月7日台財関字第1061018778号公告。郵便小包は郵便小包物品輸出入通関弁法第7条も参照）。次の3点に注意してください：
- 同一納税義務者が同一半期（1～6月、7～12月）内に免税放行を6回を超えて適用された場合、それ以降の輸入は当該期間中は免税とはなりません（財政部106年5月26日台財関字第1061011007号令）。
- 同一便の宅配貨物を分割して別々に申告することはできません（航空宅配貨物通関弁法第14条）。
- 郵便小包が限度額を超える場合は全額に対して課税され、超過分のみに課税されるわけではありません（郵便小包物品輸出入通関弁法第8条）。
第55類のうち関税0%の品目番号はいくつありますか？
本類147件の品目番号のうち、第1欄税率が0%のものは0件（0%）です。0%は関税がゼロであることのみを意味し、輸入時には原則として営業税の計算が必要です（少額免税については前の質問を参照）。品目番号に付された輸入規定（検験・検疫・許可書類等）もこれによって免除されるわけではありません。
第55類の商品は中国大陸から台湾へ発送できますか？
品目番号ごとに確認が必要です。本類にはMW0（大陸物品輸入不可）が付された品目番号が112件ありますが、MW0は一律に発送不可を意味するものではありません。MW0＝中国大陸からの輸入は禁止。例外：第25～97類の中国大陸物品は、少量であれば輸入許可証なしで輸入できます。条件は申告書全体のCIFがNT$32,000以内、単一品目24個以内（個数で数えられないものは40kg以内。単一品目は型番で判断し、型番がない場合は申告書の1項目ごとに数え、サイズ・規格・色で分けて数えることはできません。第6802項の石材と第6907項のタイルは24個以内かつ40kg以内の両方が必要）です。電動バイク、電動自転車とその制御器（税番8711.60.10、8711.60.20、8543.70.99.50）は除外され、第1～24類は対象外です。検査・検疫などほかの輸入規定は別途満たす必要があります。これは免税を意味するものではありません。このほか6件の品目番号にMP1（大陸物品条件付き輸入許可）が付されており、国際貿易署《大陸物品条件付き輸入許可項目・輸入管理法規まとめ表》の規定に適合する必要があります。
同じ類の中で、自分の商品がどの品目番号に該当するかどう確認すればよいですか？
《海関輸入税則》の解釈準則によれば、部・類の表題は参考にすぎず、分類は品目番号の名称並びに部注及び類注によって判断します（準則一）。品目番号の名称や注釈に規定がない場合は、未完成品・混合物の扱い（準則二）、より具体的なものを優先する原則・重要な特性・最終的に該当する号による分類（準則三）、最も類似するものによる分類（準則四）の順で処理し、容器・包装は準則五によります。さらに「小号」まで細分する場合は、準則六により同一階層の小号同士でのみ比較します。それでも判断が難しい場合、納税義務者又はその代理人は貨物の輸入前に税関へ税則事前審査を申請でき、税関は書面で回答します（関税法第21条）。実際に到着した貨物が事前審査を受けた貨物と同一である場合、税関は事前審査で決定した品目番号に基づき査定しなければなりませんが、申請者が誤った情報又は虚偽の資料を提供した場合はこの限りではありません（輸入貨物税則事前審査実施弁法第10条）。
本ページの法源とデータの出典は？
- 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
- 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
- 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
- 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
- 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
- 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
- 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
- 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
- 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。
ご利用にあたっての注意：本ページの統計はHowBridge関税率表データベースによる集計であり、参考情報としてのみご利用ください。品目番号の帰属、適用税率及び輸入規定は、財政部関務署・経済部国際貿易署の公告及び税関の査定によります。本ページは個別案件の税則分類に関する意見を構成するものではありません。