How much import duty for Chapter 59 “Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use”? Rates and import regulations for 50 tariff lines
Quick answer: How much duty for Chapter 59?
Chapter 59 “Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use” has 50 tariff lines; the most common Column 1 rate is 10%.Of these, 2 tariff lines are 0% (4%), and the highest ad valorem rate is 10%.4 tariff lines carry an import regulation code; the most common is MW0 (2 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 59's tariff lines?
- 0% 2
- Over 0% to 5% 15
- Over 5% to 10% 33
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 50 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 59?
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.
2 tariff lines
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
2 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.
This chapter has 2 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 59?
5901 塗膠或上澱粉物質之紡織物,用作書面及類似品者;製圖用透寫布;已製成之油畫布;作帽底用之粗麻布及類似硬化紡織物
- 59011010006Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like, of silk10%
- 59011020004Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like, of wool10%
- 59011090009Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like, of the other fibers10%
- 59019010009Tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations, of silk10%
- 59019020007Tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations, of wool10%
- 59019090002Tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations, of the other fibers10%
5902 尼龍或其他聚醯胺、聚酯或黏液嫘縈高強力紗製之輪胎簾布
- 59021000007Tyre cord fabric of high tenacity yarn of nylon or other polyamides5%
- 59022000005Tyre cord fabric of high tenacity yarn of polyesters5%
- 59029000000Tyre cord fabric of high tenacity yarn of viscose rayon fibres5%
5903 用塑膠浸漬、塗佈、被覆或黏合之紡織物,但第5902節所列者除外
- 59031010004PVC synthetic leather5%
- 59031020002Other fabrics of cotton, impregnated, coated, covered or laminated with polyvinyl chloride, other than those of heading 59.028%
- 59031030000Other fabrics of man-made fibres, impregnated, coated, covered or laminated with polyvinyl chloride, other than those of heading 59.028%
- 59031090007Other fabrics of other textile materials, impregnated, coated, covered or laminated with polyvinyl chloride, other than those of heading 59.028%
- 59032010002PU synthetic leather5%
- 59032020000Other fabrics of cotton, impregnated, coated, covered or laminated with polyurethane, other than those of heading No 59.0210%
- 59032030008Other fabrics of man-made fibres, impregnated, coated, covered or laminated with polyurethane, other than those of heading 59.0210%
- 59032090005Other fabrics of other textile materials, impregnated, coated, covered or laminated with polyurethane, other than those of heading 59.0210%
- 59039010007Other synthetic leather5%
- 59039020005Other fabrics of cotton, impregnated, coated, covered or laminated with other plastics, other than those of heading 59.0210%
- 59039030003Other fabrics of man-made fibres, impregnated, coated, covered or laminated with other plastics, other than those of heading 59.0210%
- 59039090000Other fabrics of other textile materials, impregnated, coated, covered or laminated with other plastics, other than those of heading 59.0210%
5904 厚漆布,不論是否裁剪成形;以經塗佈或被覆之紡織品為底之覆地物,不論是否裁剪成形
- 59041000005Linoleum, whether or not cut to shape10%
- 59049000106Floor coverings consisting of a coating and or covering applied on needleloom felt or nonwovens, whether or not cut to shape10%
- 59049000909Floor coverings consisting of a coating or covering applied on other textile backing, whether or not cut to shape10%
5905 紡織壁布
- 59050010004Textile wall coverings, of silk10%
- 59050090007Textile wall coverings, of other textile materials10%
5906 用橡膠處理之紡織物,但第5902節所列者除外
- 59061010001Rubber insulated adhesive tape, with backing of textile fabric, of a width not exceeding 20 cm10%
- 59061090004Other adhesive tape, with backing of textile fabric, of a width not exceeding 20 cm10%
- 59069110003Knitted or crocheted, rubberised textile fabrics, of silk10%
- 59069190006Rubberised textile fabrics, of other textile materials, knitted or crocheted10%
- 59069910005Other rubberised textile fabrics, of silk10%
- 59069920003Other rubberised textile fabrics, of wool10%
- 59069990008Other rubberised textile fabrics, of other textile materials10%
5907 以其他方法浸漬、塗佈或被覆之紡織物;劇場用油畫佈景、攝影場用繪畫背景及類似品
- 59070010002Textile fabrics otherwise impregnated, coated or covered, of silk; studio back-cloths and the like, of silk10%
- 59070020000Textile fabrics otherwise impregnated, coated or covered, of wool; studio back-cloths and the like, of wool10%
- 59070030008Painted canvas being theatrical scenery, of silk, wool or other textile materials0%
- 59070090005Textile fabrics otherwise impregnated, coated or covered, of other textile materials; studio back-cloths and the like, of other textile materials10%
5908 紡織、編結或針織成之燈芯、爐芯、打火機引火芯及燭芯等;發白熱之煤氣罩及管狀針織煤氣罩用布,不論已否浸漬
5909 紡織材料製之蛇管及類似管,不論有無其他材料製之襯裏、保護物或其他配備者
5910 紡織材料製之傳動或輸送帶或輪帶,不論是否以塑膠浸漬、塗佈、被覆或黏合製成,或以金屬或其他材料補強者
5911 本章註八所指工業用之紡織產品或製品
- 59111011003Narrow fabrics made of silk velvet, impregnated with rubber, for covering weaving spindles (weaving beams)10%
- 59111012002Narrow fabrics made of wool or fine animal hair velvet, impregnated with rubber, for covering weaving spindles (weaving beams)8%
- 59111019005Narrow fabrics made of other textile materials velvet, impregnated with rubber, for covering weaving spindles (weaving beams)10%
- 59111020002Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber,leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes5%
- 59112000004Bolting cloth, whether or not made up4%
- 59113100001Textile fabrics and felts, weighing less than 650 g/square meter, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)5%
- 59113200000Textile fabrics and felts, weighing 650 g/square meter or more, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)5%
- 59114000000Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair5%
- 59119010007Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers0%
- 59119090000Other textile products and articles for technical uses5%
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.
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
- 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.
- 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).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
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.
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