अध्याय 61 परिधान और वस्त्र सहायक उपकरण, बुने हुए या क्रोशिया — आयात शुल्क कितना है? 195 टैरिफ कोड की कर दर और आयात नियम

अध्याय 61 में कोड की टैरिफ दरों का वितरण कैसा है?

प्रत्येक टैरिफ कोड की पहली कॉलम कर दर के आधार पर गणना, कुल 195 टैरिफ कोड। डेटा स्रोत: HowBridge टैरिफ डेटाबेस (वित्त मंत्रालय, सीमा शुल्क प्रशासन के टैरिफ डेटा के साथ समन्वित), 2026-09-16 को संकलित।

अध्याय 61 में सामान्य आयात नियम कोड कौन से हैं?

आयात नियम कोड टैरिफ कोड पर अंकित होता है, जो आयात से पहले आवश्यक निरीक्षण, संगरोध, परमिट या मुख्य भूमि वस्तु नियंत्रण को दर्शाता है। कोड केवल टैरिफ कोड के अंतर्गत कुछ उत्पादों पर लागू हो सकता है; पूर्ण विवरण के लिए टैरिफ कोड पर क्लिक करें। यदि टैरिफ कोड पर कोई कोड नहीं है, तो इसका अर्थ है कि व्यापार नियंत्रण के लिहाज़ से आयात की अनुमति है और परमिट से छूट है, लेकिन इसका अर्थ निरीक्षण, संगरोध या कर से छूट नहीं है।

अध्याय 61 में कौन से टैरिफ कोड हैं?

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%

टैरिफ में पहली, दूसरी और तीसरी कॉलम कर दरों में क्या अंतर है?

सीमा शुल्क आयात टैरिफ के सामान्य नियम 2 के अनुसार कर दरों को 3 कॉलम में बांटा गया है: पहली कॉलम विश्व व्यापार संगठन के सदस्यों, या ताइवान के साथ पारस्परिक व्यवहार रखने वाले देशों/क्षेत्रों से आयातित माल पर लागू होती है; दूसरी कॉलम केवल दो स्थितियों में "विशिष्ट" आयातित माल पर लागू होती है: विशिष्ट कम विकसित, विकासशील देशों/क्षेत्रों की विशिष्ट वस्तुएं, या ताइवान के साथ मुक्त व्यापार समझौता या आर्थिक सहयोग समझौता करने वाले देशों/क्षेत्रों की विशिष्ट वस्तुएं; जो पहली दो कॉलम के लिए योग्य नहीं हैं, वे तीसरी कॉलम का उपयोग करते हैं। यदि पहली और दूसरी कॉलम दोनों के लिए योग्य हों, तो कम कर दर लागू होती है। चीन मुख्य भूमि विश्व व्यापार संगठन का सदस्य है, सिद्धांततः पहली कॉलम का उपयोग करता है; दूसरी कॉलम चीन मुख्य भूमि के लिए केवल ECFA अर्ली हार्वेस्ट सूची की वस्तुओं पर लागू होती है।

इस साइट के अध्याय और टैरिफ कोड पृष्ठों पर पहली कॉलम की कर दर दिखाई जाती है। दूसरी कॉलम टैरिफ तालिका में योग्य लक्ष्यों के लिए देश कोड के साथ चिह्नित की जाती है, उदाहरण के लिए "कर-मुक्त (PA,GT,NI,SV,HN,NZ,SG)"; कोड केवल टैरिफ तालिका पर एक चिह्न है, और कुछ समझौते बंद या समाप्त हो चुके हैं (जैसे निकारागुआ, अल सल्वाडोर, होंडुरास); वास्तविक प्रयोज्यता सीमा शुल्क प्रशासन की अधिसूचना पर निर्भर करती है। डाक पार्सल में छिटपुट वस्तुओं के लिए अलग नियम हैं: जब कर योग्य कीमत कर-मुक्त सीमा से अधिक हो, तो तंबाकू व शराब और टैरिफ कोटा वाली वस्तुओं को छोड़कर, 5% की दर से कस्टम ड्यूटी लगाई जाती है; लेकिन यदि एकल मद या समान टैरिफ कोड की वस्तुओं का कुल NT$2,000 से अधिक हो, तो इसे छिटपुट वस्तु नहीं माना जाता, और प्रत्येक टैरिफ कोड की कर दर के अनुसार कर लगाया जाता है (सामान्य नियम 5; डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि की धारा 8 और 9)। यह 5% नियम केवल डाक पार्सल और यात्रियों पर लागू होता है; एक्सप्रेस माल की गणना प्रत्येक टैरिफ कोड की कर दर के अनुसार होती है।

अक्सर पूछे जाने वाले प्रश्न

इस पृष्ठ के कानूनी स्रोत और डेटा कहाँ से आते हैं?

• सीमा शुल्क अधिनियम धारा 3: आयात-निर्यात माल की कस्टम ड्यूटी वसूली और टैरिफ वर्गीकरण, जब तक सीमा शुल्क अधिनियम में अन्यथा निर्दिष्ट न हो, सीमा शुल्क आयात टैरिफ के नियमों के अनुसार होती है; सीमा शुल्क आयात टैरिफ को एक अलग विधायी प्रक्रिया के माध्यम से बनाया और घोषित किया जाता है।
• सीमा शुल्क आयात टैरिफ (राष्ट्रीय कानून डेटाबेस में दर्शाई गई संशोधन तिथि 28 जनवरी ROC वर्ष 115 (2026) है): सामान्य नियम 2 की तीन कॉलम कर दरें, सामान्य नियम 5 डाक पार्सल में छिटपुट वस्तुएं, तथा व्याख्या के सामान्य नियम 1 से 6।
• सीमा शुल्क अधिनियम धारा 21 और आयातित माल के अग्रिम टैरिफ निर्धारण कार्यान्वयन विधि: आयात से पहले अग्रिम टैरिफ निर्धारण के लिए आवेदन।
• मूल्य वर्धित और गैर-मूल्य वर्धित व्यापार कर अधिनियम धारा 20: आयातित माल पर बिक्री कर की गणना कस्टम ड्यूटी सहित कर योग्य कीमत के आधार पर होती है; धारा 41: आयातित माल की बिक्री कर सीमा शुल्क द्वारा एकत्र की जाती है।
• डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि धारा 7, 8, 9, 11, 12: NT$2,000 कर छूट, सीमा से अधिक होने पर पूर्ण राशि पर कर, छिटपुट वस्तु की परिभाषा, एक ही प्रेषक द्वारा एक ही आगमन तिथि पर एक ही प्राप्तकर्ता को भेजे गए डाक पार्सल की संयुक्त गणना, और अर्धवर्ष में 6 बार से अधिक होने पर कर छूट लागू न होना।
• आर्थिक मामलों के मंत्रालय की 19 अगस्त ROC वर्ष 111 (2022) की अधिसूचना, जिंग-माओ-ज़ी नंबर 11104603570: अल्प मात्रा मुख्य भूमि वस्तुओं के लिए परमिट-मुक्त आयात नियम; उसी दिन जिंग-माओ-ज़ी नंबर 111046035701 अधिसूचना: इन नियमों से बाहर रखी गई वस्तु मदें।
• वित्त मंत्रालय की 7 सितंबर ROC वर्ष 106 (2017) की अधिसूचना, ताई-काई-गुआन-ज़ी नंबर 1061018778: एक ही खेप की कर योग्य कीमत NT$2,000 या उससे कम होने पर कर छूट; वित्त मंत्रालय का 26 मई ROC वर्ष 106 (2017) का आदेश, ताई-काई-गुआन-ज़ी नंबर 1061011007: अर्धवर्ष में 6 बार से अधिक कर-मुक्त निकासी होने पर छूट लागू न होना।
• वित्त मंत्रालय सीमा शुल्क प्रशासन, चीन गणराज्य सीमा शुल्क आयात टैरिफ आयात-निर्यात माल वर्गीकरण तालिका संयुक्त संस्करण, ROC वर्ष 112 (2023) संस्करण का सामान्य विवरण: 21 अनुभाग, 97 अध्याय (अध्याय 77 खाली रखा गया), अध्याय 98 HS संरचना से बाहर जोड़ा गया, साथ ही 8-अंकीय टैरिफ संख्या, 10-अंकीय व्यापार प्रबंधन और सांख्यिकी वर्गीकरण, तथा 1 अतिरिक्त जांच अंक।
• आर्थिक मामलों के मंत्रालय, अंतरराष्ट्रीय व्यापार प्रशासन का आयात नियम कोड तालिका: खाली आयात नियम कॉलम का अर्थ है "अनुमत (परमिट जारी करने से छूट)"।

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