How much import duty for Chapter 61 “Articles of Apparel and Clothing Accessories, Knitted or Crocheted”? Rates and import regulations for 195 tariff lines

How are tariff rates distributed across Chapter 61's tariff lines?

Calculated from each tariff line's Column 1 rate, 195 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 61?

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.

What tariff lines are in Chapter 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%

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

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)”.

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