Wie hoch ist der Einfuhrzoll für Kapitel 61 „Bekleidung und Bekleidungszubehör, aus Gewirken oder Gestricken“? Zollsätze und Einfuhrbestimmungen für 195 Positionen

Wie verteilen sich die Tarifsätze der Positionen in Kapitel 61?

Berechnet nach dem Spalte-1-Zollsatz jeder Position, insgesamt 195 Positionen. Datenquelle: HowBridge-Zolltarifdatenbank (synchronisiert mit den Zolltarifdaten der Zollverwaltung des Finanzministeriums), zusammengestellt am 2026-09-16.

Welche Codes für Einfuhrbestimmungen kommen in Kapitel 61 häufig vor?

Der Code für Einfuhrbestimmungen ist bei der jeweiligen Position vermerkt und steht für Prüfungen, Quarantänen, Genehmigungen oder Kontrollen für Waren aus Festlandchina, die vor der Einfuhr möglicherweise erforderlich sind. Ein Code kann sich nur auf einen Teil der unter der Position erfassten Waren beziehen; klicken Sie auf die Position, um die vollständige Erläuterung zu sehen. Ist bei einer Position kein Code vermerkt, bedeutet dies, dass die Einfuhr aus handelspolitischer Sicht zulässig ist und keine Genehmigung ausgestellt werden muss – dies bedeutet jedoch nicht, dass Prüfung, Quarantäne oder Steuern entfallen.

Welche Zolltarifpositionen gibt es in Kapitel 61?

6101 男用或男童用大衣、駕車外套、披肩、斗蓬、附有頭巾之禦寒外套（包括滑雪夾克）、風衣、擋風夾克及類似品，針織或鈎針織者，但第６１０３節所列者除外

• 61012000002Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of cotton12%
• 61013000000Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibres12%
• 61019010005Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste12%
• 61019020003Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair12%
• 61019090008Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials12%

6102 女用或女童用大衣、駕車外套、披肩、斗蓬、附有頭巾之禦寒外套（包括滑雪夾克）、風衣、擋風夾克及類似品，針織或鈎針織，第６１０４節所列者除外

• 61021000003Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair10.5%
• 61022000001Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of cotton10.5%
• 61023000009Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibres12%
• 61029010004Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets) wind-cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste12%
• 61029090007Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials12%

6103 男用或男童用整套西裝、搭配式套裝、夾克、西裝式外套、長褲、連兜背帶式工作褲、膝褲及短褲（泳衣除外），針織或鉤針織者

• 61031010000Men's or boys' suits, knitted or crocheted, of wool or fine animal hair12%
• 61031020008Men's or boys' suits, knitted or crocheted, of synthetic fibres12%
• 61031030006Men's or boys' suits, knitted or crocheted, of silk or silk waste12%
• 61031040004Men's or boys' suits, knitted or crocheted, of artificial fibres12%
• 61031050001Men's or boys' suits, knitted or crocheted, of cotton12%
• 61031090003Men's or boys' suits, knitted or crocheted, of other textile materials12%
• 61032200008Men's or boys' ensembles, knitted or crocheted, of cotton10.5%
• 61032300007Men's or boys' ensembles, knitted or crocheted, of synthetic fibres12%
• 61032910009Men's or boys' ensembles, knitted or crocheted, of silk or silk waste12%
• 61032920007Men's or boys' ensembles, knitted or crocheted, of artificial fibres12%
• 61032930005Men's or boys' ensembles, knitted or crocheted, of wool or fine animal hair12%
• 61032990002Men's or boys' ensembles, knitted or crocheted, of other textile materials12%
• 61033100007Men's or boys' jackets and blazers, knitted or crocheted, of wool or fine animal hair12%
• 61033200006Men's or boys' jackets and blazers, knitted or crocheted, of cotton10.5%
• 61033300005Men's or boys' jackets and blazers, knitted or crocheted, of synthetic fibres10.5%
• 61033910007Men's or boys' jackets and blazers, knitted or crocheted, of silk or silk waste12%
• 61033920005Men's or boys' jackets and blazers, knitted or crocheted, of artificial fibres12%
• 61033990000Men's or boys' jackets and blazers, knitted or crocheted, of other textile materials12%
• 61034110003Men's or boys' trousers, breeches and shorts, knitted or crocheted, of wool or fine animal hair12%
• 61034120001Men's or boys' bib and brace overalls, knitted or crocheted, of wool or fine animal hair12%
• 61034210002Men's or boys' trousers, breeches and shorts, knitted or crocheted, of cotton10.5%
• 61034220000Men's or boys' bib and brace overalls, knitted or crocheted, of cotton12%
• 61034310001Men's or boys' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres12%
• 61034320009Men's or boys' bib and brace overalls, knitted or crocheted, of synthetic fibres12%
• 61034911004Men's or boys' trousers, breeches and shorts, knitted or crocheted, of silk or silk waste12%
• 61034912003Men's or boys' bib and brace overalls, knitted or crocheted, of silk or silk waste12%
• 61034921002Men's or boys' trousers, breeches and shorts, knitted or crocheted, of artificial fibres12%
• 61034922001Men's or boys' bib and brace overalls, knitted or crocheted, of artificial fibres12%
• 61034991007Men's or boys' trousers, breeches and shorts, knitted or crocheted, of other textile materials12%
• 61034992006Men's or boys' bib and brace overalls, knitted or crocheted, of other textile materials12%

6104 女用或女童用整套西裝、搭配式套裝、夾克、西裝式外套、洋裝、裙、褲裙、長褲、連兜背帶式工作褲、膝褲及短褲（泳衣除外），針織或鉤針織者。

• 61041300008Women's or girls' suits, knitted or crocheted, of synthetic fibres12%
• 61041910000Women's or girls' suits, knitted or crocheted, of silk or silk waste12%
• 61041920008Women's or girls' suits, knitted or crocheted, of artificial fibres12%
• 61041930006Women's or girls' suits, knitted or crocheted, of wool or fine animal hair12%
• 61041940004Women's or girls' suits, knitted or crocheted, of cotton12%
• 61041990003Women's or girls' suits, knitted or crocheted, of other textile materials12%
• 61042200007Women's or girls' ensembles, knitted or crocheted, of cotton10.5%
• 61042300006Women's or girls' ensembles, knitted or crocheted, of synthetic fibres12%
• 61042910008Women's or girls' ensembles, knitted or crocheted, of silk or silk waste12%
• 61042920006Women's or girls' ensembles, knitted or crocheted, of artificial fibres12%
• 61042930004Women's or girls' ensembles, knitted or crocheted, of wool or fine animal hair12%
• 61042990001Women's or girls' ensembles, knitted or crocheted, of other textile materials12%
• 61043100006Women's or girls' jackets and blazers, knitted or crocheted, of wool or fine animal hair10.5%
• 61043200005Women's or girls' jackets and blazers, knitted or crocheted, of cotton10.5%
• 61043300004Women's or girls' jackets and blazers, knitted or crocheted, of synthetic fibres12%
• 61043910006Women's or girls' jackets and blazers, knitted or crocheted, of silk or silk waste12%
• 61043920004Women's or girls' jackets and blazers, knitted or crocheted, of artificial fibres12%
• 61043990009Women's or girls' jackets and blazers, knitted or crocheted, of other textile materials12%
• 61044100004Women's or girls' dresses, knitted or crocheted, of wool or fine animal hair12%
• 61044200003Women's or girls' dresses, knitted or crocheted, of cotton10.5%
• 61044300002Women's or girls' dresses, knitted or crocheted, of synthetic fibres12%
• 61044400001Women's or girls' dresses, knitted or crocheted, of artificial fibres12%
• 61044910004Women's or girls' dresses, knitted or crocheted, of silk or silk waste12%
• 61044990007Women's or girls' dresses, knitted or crocheted, of other textile materials12%
• 61045100001Women's or girls' skirts and divided skirts, knitted or crocheted, of wool or fine animal hair12%
• 61045200000Women's or girls' skirts and divided skirts, knitted or crocheted, of cotton12%
• 61045300009Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibres12%
• 61045910001Women's or girls' skirts and divided skirts, knitted or crocheted, of silk or silk waste12%
• 61045920009Women's or girls' skirts and divided skirts, knitted or crocheted, of artificial fibres12%
• 61045990004Women's or girls' skirts and divided skirts, knitted or crocheted, of other textile materials12%
• 61046110007Women's or girls' trousers, breeches and shorts, knitted or crocheted, of wool or fine animal hair10.5%
• 61046120005Women's or girls' bib and brace overalls, knitted or crocheted, of wool or fine animal hair12%
• 61046210006Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton10.5%
• 61046220004Women's or girls' bib and brace overalls, knitted or crocheted, of cotton12%
• 61046310005Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres10.5%
• 61046320003Women's or girls' bib and brace overalls, knitted or crocheted, of synthetic fibres12%
• 61046911008Women's or girls' trousers, breeches and shorts, knitted or crocheted, of silk or silk waste12%
• 61046912007Women's or girls' bib and brace overalls, knitted or crocheted, of silk or silk waste12%
• 61046921006Women's or girls' trousers, breeches and shorts, knitted or crocheted, of artificial fibres12%
• 61046922005Women's or girls' bib and brace overalls, knitted or crocheted, of artificial fibres12%
• 61046991001Women's or girls' trousers, breeches and shorts, knitted or crocheted, of other textile materials12%
• 61046992000Women's or girls' bib and brace overalls, knitted or crocheted, of other textile materials12%

6105 男用或男童用襯衫，針織或鈎針織者

• 61051000000Men's or boys' shirts, knitted or crocheted, of cotton10.5%
• 61052000008Men's or boys' shirts, knitted or crocheted, of man-made fibres10.5%
• 61059010001Men's or boys' shirts, knitted or crocheted, of wool or fine animal hair12%
• 61059020009Men's or boys' shirts, knitted or crocheted, of silk or silk waste12%
• 61059090004Men's or boys' shirts, knitted or crocheted, of other textile materials12%

6106 女用或女童用上衣、襯衫及短衫，針織或鈎針織者

• 61061000009Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted, of cotton10.5%
• 61062000007Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted, of man-made fibres12%
• 61069010000Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of wool or fine animal hair10.5%
• 61069020008Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of silk or silk waste12%
• 61069090003Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of other textile materials10.5%

6107 男用或男童用內褲、三角褲、睡衣、睡衣褲、浴袍、晨衣及類似品，針織或鈎針織者

• 61071100007Men's or boys' underpants and briefs, knitted or crocheted, of cotton10.5%
• 61071200006Men's or boys' underpants and briefs, knitted or crocheted, of man-made fibres12%
• 61071910007Men's or boys' underpants and briefs, knitted or crocheted, of silk or silk waste12%
• 61071990000Men's or boys' underpants and briefs, knitted or crocheted, of other textile materials12%
• 61072100005Men's or boys' nightshirts and pyjamas, knitted or crocheted, of cotton12%
• 61072200004Men's or boys' nightshirts and pyjamas, knitted or crocheted, of man-made fibres12%
• 61072910005Men's or boys' nightshirts and pyjamas, knitted or crocheted, of wool or fine animal hair12%
• 61072920003Men's or boys' nightshirts and pyjamas, knitted or crocheted, of silk or silk waste12%
• 61072990008Men's or boys' nightshirts and pyjamas, knitted or crocheted, of other textile materials12%
• 61079100000Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton12%
• 61079910000Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair12%
• 61079920008Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of silk or silk waste12%
• 61079930006Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of man-made fibres12%
• 61079990003Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of other textile materials12%

6108 女用或女童用套裙、襯裙、三角褲、短內褲、睡袍、睡衣褲、便服、浴袍、晨衣及類似物品，針織或鈎針織者

• 61081100006Women's or girls' slips and petticoats, knitted or crocheted, of man-made fibres12%
• 61081910006Women's or girls' slips and petticoats, knitted or crocheted, of silk or silk waste12%
• 61081990009Women's or girls' slips and petticoats, knitted or crocheted, of other textile materials12%
• 61082100004Women's or girls' briefs and panties, knitted or crocheted, of cotton12%
• 61082200003Women's or girls' briefs and panties, knitted or crocheted, of man-made fibres12%
• 61082910004Women's or girls' briefs and panties, knitted or crocheted, of silk or silk waste12%
• 61082990007Women's or girls' briefs and panties, knitted or crocheted, of other textile materials12%
• 61083100002Women's or girls' nightdresses and pyjamas, knitted or crocheted, of cotton12%
• 61083200001Women's or girls' nightdresses and pyjamas, knitted or crocheted, of man-made fibres12%
• 61083910002Women's or girls' nightdresses and pyjamas, knitted or crocheted, of wool or fine animal hair12%
• 61083920000Women's or girls' nightdresses and pyjamas, knitted or crocheted, of silk or silk waste12%
• 61083990005Women's or girls' nightdresses and pyjamas, knitted or crocheted, of other textile materials12%
• 61089100009Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton12%
• 61089200008Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of man-made fibres12%
• 61089910009Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair12%
• 61089920007Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of silk or silk waste12%
• 61089990002Women's or girls' negliges, bathrobes, dressing gowns and similar articles, of other textile materials12%

6109 Ｔ恤衫、汗衫及其他背心，針織或鈎針織者

• 61091000006T-shirts, singlets and other vests, knitted or crocheted, of cotton10.5%
• 61099010007T-shirts, singlets and other vests, knitted or crocheted, of wool or fine animal hair12%
• 61099020005T-shirts, singlets and other vests, knitted or crocheted, of man-made fibres12%
• 61099030003T-shirts, singlets and other vests, knitted or crocheted, of silk or silk waste12%
• 61099090000T-shirts, singlets and other vests, knitted or crocheted, of other textile materials12%

6110 套頭衫、無領開襟上衣、外穿式背心及類似品，針織或鈎針織者

• 61101100002Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of wool10.5%
• 61101200001Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of kashmir (cashmere) hair 10.5%
• 61101900004Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of other animal fine hair10.5%
• 61102000001Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of cotton10.5%
• 61103000009Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres10.5%
• 61109010004Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of silk or silk waste12%
• 61109090007Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of other textile materials10.5%

6111 嬰兒服裝及服飾附屬品，針織或鈎針織者

• 61112000000Babies' garments and clothing accessories, knitted or crocheted, of cotton12%
• 61113000008Babies' garments and clothing accessories, knitted or crocheted, of synthetic fibres12%
• 61119010003Babies' garments and clothing accessories, knitted or crocheted, of silk or silk waste12%
• 61119020001Babies' garments and clothing accessories, knitted or crocheted, of artificial fibres12%
• 61119030009Babies' garments and clothing accessories, knitted or crocheted, of wool or fine animal hair12%
• 61119090006Babies' garments and clothing accessories, knitted or crocheted, of other textile materials12%

6112 競賽裝、滑雪服及泳衣，針織或鈎針織者

• 61121100000Track suits, knitted or crocheted, of cotton12%
• 61121200009Track suits, knitted or crocheted, of synthetic fibres12%
• 61121910000Track suits, knitted or crocheted, of artificial fibres12%
• 61121990003Track suits, knitted or crocheted, of other textile materials12%
• 61122010007Ski suits, knitted or crocheted, of man-made fibres12%
• 61122090000Ski suits, knitted or crocheted, of other textile materials12%
• 61123100006Men's or boys' swimwear, knitted or crocheted, of synthetic fibres12%
• 61123900008Men's or boys' swimwear, knitted or crocheted, of other textile materials12%
• 61124100004Women's or girls' swimwear, knitted or crocheted, of synthetic fibres12%
• 61124900006Women's or girls' swimwear, knitted or crocheted, of other textile materials12%

6113 第５９０３、５９０６或５９０７節針織或鈎針織物所製成之衣服

• 61130000002Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.0712%

6114 其他衣服，針織或鈎針織者

• 61142000007Other garments, knitted or crocheted, of cotton12%
• 61143000005Other garments, knitted or crocheted, of man-made fibres10.5%
• 61149010000Other garments, knitted or crocheted, of silk or silk waste12%
• 61149020008Other garments, knitted or crocheted, of wool or fine animal hair10.5%
• 61149090003Other garments, knitted or crocheted, of other textile materials10.5%

6115 褲襪、緊身襪褲、長襪、短襪及其他襪，包括分等級之壓力襪（例如：靜脈瘤用長襪）及無實用鞋底之鞋襪，針織或鉤針織者

• 61151011103Graduated compression panty hose, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex12%
• 61151011906Other graduated compression hosiery, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex12%
• 61151012102Graduated compression panty hose, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more12%
• 61151012905Other graduated compression hosiery, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more12%
• 61151090107Graduated compression panty hose, knitted or crocheted, of other textile materials11.5%
• 61151090900Other Graduated compression hosiery, knitted or crocheted, of other textile materials11.5%
• 61152100005Panty hose and tights, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex12%
• 61152200004Panty hose and tights, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more12%
• 61152910005Panty hose and tights, knitted or crocheted, of silk12%
• 61152990008Panty hose and tights, knitted or crocheted, of other textile materials12%
• 61153000004Other Women's full length or knee-length hosiery, knitted or crocheted, measuring per single yarn less than 67 decitex12%
• 61159400007Stockings, socks and other hosiery, knitted or crocheted, of wool or fine animal hair12%
• 61159500006Stockings, socks and other hosiery, knitted or crocheted, of cotton12%
• 61159600103Stockings, socks and other hosiery, knitted or crocheted, of polyester12%
• 61159600906Stockings, socks and other hosiery, knitted or crocheted, of other synthetic fibres12%
• 61159910000Stockings, socks and other hosiery, knitted or crocheted, of silk or silk waste12%
• 61159990003Stockings, socks and other hosiery, knitted or crocheted, of other textile materials11.5%

6116 手套、併指手套及露指手套，針織或鈎針織者

• 61161010103Gloves, of textile materials, knitted or crocheted, impregnated, coated, covered or laminated with plastics12%
• 61161010201Gloves, of textile materials, knitted or crocheted, impregnated, coated, covered or laminated with rubber12%
• 61161021002Mittens and mitts, knitted or crocheted, of silk or silk waste, impregnated, coated, covered or laminated with plastics or rubber12%
• 61161029004Mittens and mitts, knitted or crocheted, of other textile materials, impregnated, coated, covered or laminated with plastics or rubber12%
• 61169100009Other gloves, mittens and mitts, knitted or crocheted, of wool or fine animal hair12%
• 61169200008Other gloves, mittens and mitts, knitted or crocheted, of cotton12%
• 61169300007Other gloves, mittens and mitts, knitted or crocheted, of synthetic fibres12%
• 61169910009Other gloves, mittens and mitts, knitted or crocheted, of silk or silk waste12%
• 61169990002Other gloves, mittens and mitts, knitted or crocheted, of other textile materials12%

6117 其他製成之服飾附屬品，針織或鈎針織者；衣服或服飾附屬品之零件，針織或鈎針織者

• 61171010004Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of wool or fine animal hair12%
• 61171020002Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of silk or silk waste12%
• 61171030000Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of man-made fibres12%
• 61171090007Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted, of other textile materials12%
• 61178011008Ties, bow ties and cravats, knitted or crocheted, of silk or silk waste12%
• 61178019000Other made up clothing accessories, knitted or crocheted, of silk or silk waste12%
• 61178021006Ties, bow ties and cravats, knitted or crocheted, of man-made fibres12%
• 61178029008Other made up clothing accessories, knitted or crocheted, of man-made fibres12%
• 61178091001Ties, bow ties and cravats, knitted or crocheted, of other textile materials12%
• 61178099003Other made up clothing accessories, knitted or crocheted, of other fibres12%
• 61179010007Knitted or crocheted parts of garments or of clothing accessories, of silk or silk waste12%
• 61179090000Knitted or crocheted parts of garments or of clothing accessories, of other textile materials12%

Was unterscheidet die Zollsätze der Spalten 1, 2 und 3 im Zolltarif?

Nach Allgemeiner Vorschrift 2 des Zolltarifs sind die Zollsätze in 3 Spalten gegliedert: Spalte 1 gilt für eingeführte Waren aus Mitgliedern der Welthandelsorganisation (WTO) oder aus Ländern bzw. Gebieten, die Taiwan Gegenseitigkeit gewähren; Spalte 2 gilt nur für zwei „besondere“ Arten eingeführter Waren: bestimmte Waren aus am wenigsten entwickelten Ländern oder Entwicklungsländern bzw. -gebieten, oder bestimmte Waren aus Ländern oder Gebieten, mit denen Taiwan ein Freihandelsabkommen oder ein Wirtschaftskooperationsabkommen geschlossen hat; nur wenn keine der beiden ersten Spalten anwendbar ist, gilt Spalte 3. Sind sowohl Spalte 1 als auch Spalte 2 anwendbar, gilt der niedrigere Zollsatz. Die Volksrepublik China ist WTO-Mitglied, weshalb grundsätzlich Spalte 1 gilt; Spalte 2 gilt für Festlandchina nur für Waren der ECFA-Frühernteliste (Early Harvest List).

Die Kapitel- und Positionsseiten dieser Website zeigen den Spalte-1-Zollsatz. Spalte 2 kennzeichnet im Zolltarif die berechtigten Länder mit Ländercodes, zum Beispiel „zollfrei (PA, GT, NI, SV, HN, NZ, SG)“; diese Codes sind lediglich Vermerke im Zolltarif, und einige der zugrunde liegenden Abkommen wurden inzwischen ausgesetzt oder beendet (z. B. Nicaragua, El Salvador, Honduras) – maßgeblich für die tatsächliche Anwendung sind die Bekanntmachungen der Zollverwaltung. Für geringfügige Postsendungen gilt eine gesonderte Regelung: Übersteigt der Zollwert die Freigrenze, wird – mit Ausnahme von Tabak, Alkohol und Waren mit Zollkontingent – ein Zollsatz von 5 % erhoben; übersteigt jedoch ein einzelner Artikel oder die Summe der Waren derselben Position NT$ 2.000, gilt dies nicht mehr als geringfügige Sendung, und es wird nach dem jeweiligen Positions-Zollsatz besteuert (Allgemeine Vorschrift 5; Art. 8 und 9 der Verordnung über die Zollabfertigung von Post-Ein- und -Ausfuhrsendungen). Diese 5-%-Regelung gilt nur für Postsendungen und Reisende; Kuriersendungen werden nach dem jeweiligen Positions-Zollsatz berechnet.

Häufig gestellte Fragen

Woher stammen die Rechtsgrundlagen und Daten dieser Seite?

• Art. 3 des Zollgesetzes: Die Erhebung des Zolls und die Einreihung ein- und ausgeführter Waren richten sich, soweit das Zollgesetz nichts anderes bestimmt, nach dem Zolltarif; der Zolltarif wird zudem in einem gesonderten Gesetzgebungsverfahren erlassen und veröffentlicht.
• Zolltarif für Einfuhrwaren (Customs Import Tariff) (laut Nationaler Rechtsdatenbank zuletzt geändert am 28. Januar des 115. Jahres der Republik China (2026)): Allgemeine Vorschrift 2 zu den drei Zollsatzspalten, Allgemeine Vorschrift 5 zu geringfügigen Postsendungen, Allgemeine Vorschriften für die Auslegung 1 bis 6.
• Art. 21 des Zollgesetzes und die Durchführungsverordnung zur verbindlichen Tarifauskunft für eingeführte Waren: Beantragung einer verbindlichen Tarifauskunft vor der Einfuhr.
• Art. 20 des Gesetzes über die Mehrwertsteuer und die Nicht-Mehrwertsteuer-Geschäftssteuer: Bei eingeführten Waren wird die Mehrwertsteuer auf den Zollwert zuzüglich Einfuhrzoll berechnet; Art. 41: Die Mehrwertsteuer auf eingeführte Waren wird vom Zoll als Einzugsstelle erhoben.
• Verordnung über die Zollabfertigung von Post-Ein- und -Ausfuhrsendungen, Art. 7, 8, 9, 11 und 12: Steuerbefreiung bis NT$ 2.000, Vollbesteuerung bei Überschreitung, Definition geringfügiger Sendungen, Zusammenrechnung von Postsendungen desselben Absenders an denselben Empfänger mit demselben Ankunftsdatum, keine Steuerbefreiung mehr nach mehr als 6 Inanspruchnahmen je Halbjahr.
• Bekanntmachung des Wirtschaftsministeriums Jing-Mao-Zi Nr. 11104603570 vom 19. August des 111. Jahres der Republik China (2022): Regelung zur Befreiung von der Einfuhrgenehmigung für kleine Mengen von Waren aus Festlandchina; Bekanntmachung Jing-Mao-Zi Nr. 111046035701 vom selben Tag: ausgeschlossene Warenpositionen.
• Bekanntmachung des Finanzministeriums Tai-Cai-Guan-Zi Nr. 1061018778 vom 7. September des 106. Jahres der Republik China (2017): Steuerbefreiung bei einem Zollwert der Sendung von höchstens NT$ 2.000; Anordnung des Finanzministeriums Tai-Cai-Guan-Zi Nr. 1061011007 vom 26. Mai des 106. Jahres der Republik China (2017): Keine Steuerbefreiung mehr nach mehr als 6 Inanspruchnahmen je Halbjahr.
• Allgemeine Erläuterungen der Ausgabe des 112. Jahres der Republik China (2023) des von der Zollverwaltung des Finanzministeriums herausgegebenen „Zusammengefassten Klassifikationsverzeichnisses für Ein- und Ausfuhrwaren gemäß dem Zolltarif der Republik China“: 21 Abschnitte, 97 Kapitel (Kapitel 77 als reserviert freigehalten), Kapitel 98 zusätzlich zur HS-Klassifikation eingeführt, sowie 8-stellige Zolltarifnummern, 10-stellige Klassifikation für Handelsverwaltung und Statistik, zuzüglich 1 Prüfziffer.
• International Trade Administration des Wirtschaftsministeriums, „Tabelle der Codes für Einfuhrbestimmungen“: Ein leeres Feld bei den Einfuhrbestimmungen bedeutet „zulässig (Genehmigung entfällt)“.

Weiterführende Links