Bab 60 Kain Rajutan atau Kait — Berapakah duti import? Kadar cukai dan peraturan import bagi 67 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 60?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 67 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 60?

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 60?

6001 針織或鈎針織圈絨織物，包括「長絨」織物及毛巾織物

• 60011010003Long pile fabrics, of man-made fibres10%
• 60011090006Long pile fabrics, of other textile materials10%
• 60012100002Looped pile fabrics, knitted or crocheted, of cotton10%
• 60012200001Looped pile fabrics, knitted or crocheted, of man-made fibres10%
• 60012910002Looped pile fabrics, knitted or crocheted, of wool or fine animal hair10%
• 60012990005Looped pile fabrics, knitted or crocheted, of other textile materials10%
• 60019100007Other pile fabrics, knitted or crocheted, of cotton10%
• 60019200006Other pile fabrics, knitted or crocheted, of man-made fibres10%
• 60019900009Other pile fabrics, knitted or crocheted, of other textile materials10%

6002 針織品或鈎針織品，寬度不超過３０公分，且含彈性紗或橡膠線重量在５％及以上者，第６００１節除外

• 60024010006Knitted or crocheted fabrics, of a width not exceeding 30cm, containing by weight 5% or more of elastomeric yarn but not containing rubber thread, of silk, other than those of heading 60.01.10%
• 60024090107Knitted or crocheted fabrics, of a width not exceeding 30cm, containing by weight 5% or more of elastomeric yarn but not containing rubber thread, of cotton, other than those of heading 60.0110%
• 60024090900Knitted or crocheted fabrics, of a width not exceeding 30cm, containing by weight 5% or more of elastomeric yarn but not containing rubber thread, of other textile materials, other than those of heading 60.0110%
• 60029010005Other knitted or crocheted fabrics, of a width not exceeding 30 cm, of silk, other than those of heading 60.0110%
• 60029090106Other knitted or crocheted fabrics, of a width not exceeding 30 cm, of cotton, other than those of heading 60.0110%
• 60029090909Other knitted or crocheted fabrics, of a width not exceeding 30 cm, of other textile materials, other than those of heading 60.0110%

6003 針織品或鈎針織品，寬度不超過３０公分者，第６００１或６００２節除外

• 60031000003Knitted or crocheted fabrics, of a width not exceeding 30 cm, of wool or fine animal hair, other than those of heading 60.01 or 60.0210%
• 60032000001Knitted or crocheted fabrics, of a width not exceeding 30 cm, of cotton, other than those of heading 60.01 or 60.0210%
• 60033000009Knitted or crocheted fabrics , of a width not exceeding 30 cm, of synthetic fibres, other than those of heading 60.01 or 60.0210%
• 60034000007Knitted or crocheted fabrics , of a width not exceeding 30 cm, of artificial fibres, other than those of heading 60.01 or 60.0210%
• 60039010004Knitted or crocheted fabrics, of a width not exceeding 30 cm, of silk, other than those of heading 60.01 or 60.0210%
• 60039090007Knitted or crocheted fabrics , of a width not exceeding 30 cm, of other textile materials, other than those of heading 60.01 or 60.0210%

6004 針織品或鈎針織品，寬度超過３０公分，且含彈性紗或橡膠線重量在５％及以上者，第６００１節除外

• 60041010000Knitted or crocheted fabrics, of a width exceeding 30cm, containing by weight 5% or more of elastomeric yarn but not containing rubber thread, of silk, other than those of heading 60.0110%
• 60041090003Knitted or crocheted fabrics, of a width exceeding 30cm, containing by weight 5% or more of elastomeric yarn but not containing rubber thread, of other textile materials, other than those of heading 60.0110%
• 60049010003Other knitted or crocheted fabrics, of a width exceeding 30 cm, of silk, other than those of heading 60.0110%
• 60049090006Other knitted or crocheted fabrics, of a width exceeding 30cm, of other textile materials, other than those of heading 60.0110%

6005 經編織物（包括在裝飾織物機上作成者）第６００１至６００４節除外

• 60052110006Warp knit fabrics (including those made on galloon knitting machines) of cotton, unbleached, other than those of headings 60.01 to 60.045%
• 60052120004Warp knit fabrics (including those made on galloon knitting machines) of cotton, bleached, other than those of headings 60.01 to 60.0410%
• 60052200007Warp knit fabrics (including those made on galloon knitting machines) of cotton, dyed, other than those of headings 60.01 to 60.0410%
• 60052300006Warp knit fabrics (including those made on galloon knitting machines) of cotton, of yarns of different colors, other than those of headings 60.01 to 60.0410%
• 60052400005Warp knit fabrics (including those made on galloon knitting machines) of cotton, printed, other than those of headings 60.01 to 60.0410%
• 60053510000Fabrics specified in Subheading Note 1 to this Chapter, warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, unbleached, other than those of headings 60.01 to 60.045%
• 60053590101Other fabrics specified in Subheading Note 1 to this Chapter, warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, bleached, other than those of headings 60.01 to 60.0410%
• 60053590209Other fabrics specified in Subheading Note 1 to this Chapter, warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, dyed, other than those of headings 60.01 to 60.0410%
• 60053590307Other fabrics specified in Subheading Note 1 to this Chapter, warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, of yarns of different colors, other than those of headings 60.01 to 60.0410%
• 60053590405Other fabrics specified in Subheading Note 1 to this Chapter, warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, printed, other than those of headings 60.01 to 60.0410%
• 60053610009Other warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, unbleached, other than those of headings 60.01 to 60.045%
• 60053620007Other warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, bleached, other than those of headings 60.01 to 60.0410%
• 60053700000Other warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, dyed, other than those of headings 60.01 to 60.0410%
• 60053800009Other warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, of yarns of different colors, other than those of headings 60.01 to 60.0410%
• 60053900008Other warp knit fabrics (including those made on galloon knitting machines) of synthetic fibres, printed, other than those of headings 60.01 to 60.0410%
• 60054110002Warp knit fabrics, (including those made on galloon knitting machines), of artificial fibres, unbleached, other than those of headings 60.01 to 60.045%
• 60054120000Warp knit fabrics (including those made on galloon knitting machines) of artificial fibres, bleached, other than those of headings 60.01 to 60.0410%
• 60054200003Warp knit fabrics (including those made on galloon knitting machines), of artificial fibres, dyed, other than those of headings 60.01 to 60.0410%
• 60054300002Warp knit fabrics (including those made on galloon knitting machines), of artificial fibres, of yarns of different colors, other than those of headings 60.01 to 60.0410%
• 60054400001Warp knit fabrics (including those made on galloon knitting machines), of artificial fibres, printed, other than those of headings 60.01 to 60.0410%
• 60059010002Warp knit fabrics (including those made on galloon knitting machines) of silk, other than those of headings 60.01 to 60.0410%
• 60059020000Warp knit fabrics (including those made on galloon knitting machines), of wool or fine animal hair, other than those of headings 60.01 to 60.04.10%
• 60059091004Warp knit fabrics (including those made on galloon knitting machines) of other textile materials, unbleached, other than those of headings 60.01 to 60.045%
• 60059099006Other warp knit fabrics (including those made on galloon knitting machines) of other textile materials, other than those of headings 60.01 to 60.0410%

6006 其他針織或鈎針織品

• 60061000000Other knitted or crocheted fabrics, of wool or fine animal hair10%
• 60062110005Other knitted or crocheted fabrics of cotton, unbleached10%
• 60062120003Other knitted or crocheted fabrics of cotton, bleached10%
• 60062200006Other knitted or crocheted fabrics of cotton, dyed10%
• 60062300005Other knitted or crocheted fabrics of cotton, of yarns of different colors10%
• 60062400004Other knitted or crocheted fabrics of cotton, printed10%
• 60063110003Other knitted or crocheted fabrics of synthetic fibres, unbleached10%
• 60063120001Other knitted or crocheted fabrics of synthetic fibres, bleached10%
• 60063200004Other knitted or crocheted fabrics of synthetic fibres, dyed10%
• 60063300003Other knitted or crocheted fabrics of synthetic fibres, of yarns of different colors10%
• 60063400002Other knitted or crocheted fabrics of synthetic fibres, printed10%
• 60064110001Other knitted or crocheted fabrics of artificial fibres, unbleached10%
• 60064120009Other knitted or crocheted fabrics of artificial fibres, bleached10%
• 60064200002Other knitted or crocheted fabrics of artificial fibres, dyed10%
• 60064300001Other knitted or crocheted fabrics of artificial fibres, of yarns of different colors10%
• 60064400000Other knitted or crocheted fabrics of artificial fibres, printed10%
• 60069010001Other knitted or crocheted fabrics of silk10%
• 60069090004Other knitted or crocheted fabrics of other textile materials10%

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