Quanto de imposto de importação tem o Capítulo 61 “Vestuário e seus acessórios, de malha”? Taxas e normas de importação de 195 linhas tarifárias

Como se distribuem as taxas das linhas tarifárias do Capítulo 61?

Calculado com base na taxa da primeira coluna de cada linha tarifária, 195 linhas no total. Fonte: base de dados tarifária da HowBridge (sincronizada com os dados tarifários da Administração Aduaneira do Ministério das Finanças), resumo de 2026-09-16.

Quais códigos de normas de importação são comuns no Capítulo 61?

O código de normas de importação aparece na linha tarifária e representa uma possível inspeção, quarentena, licença ou controle de mercadorias da China continental a tratar antes da importação. O código pode se referir apenas a parte dos produtos da linha tarifária; entre na linha tarifária para ver a explicação completa. Se a linha tarifária não tiver código, significa que, no aspecto de controle comercial, a importação é permitida e isenta de emissão de licença, mas isso não significa isenção de inspeção, quarentena ou impostos.

Quais linhas tarifárias tem o Capítulo 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%

Qual a diferença entre a primeira, a segunda e a terceira coluna de taxas da tarifa?

A Regra Geral 2 da Pauta Aduaneira de Importação divide as taxas em 3 colunas: a primeira coluna aplica-se às mercadorias importadas de membros da Organização Mundial do Comércio, ou de países ou territórios com tratamento recíproco em relação a Taiwan; a segunda coluna só se aplica a mercadorias “específicas” em duas situações: produtos específicos de países ou territórios menos desenvolvidos ou em desenvolvimento, ou produtos específicos de países ou territórios que tenham firmado acordo de livre comércio ou de cooperação econômica com Taiwan; quando nenhuma das duas colunas anteriores for aplicável, aplica-se a terceira coluna. Quando a primeira e a segunda coluna puderem ser aplicadas ao mesmo tempo, prevalece a taxa mais baixa. A China continental é membro da Organização Mundial do Comércio, sendo-lhe aplicada, em princípio, a primeira coluna; a segunda coluna só se aplica à China continental para as mercadorias da lista de colheita antecipada do ECFA.

As páginas de capítulos e linhas tarifárias deste site mostram a taxa da primeira coluna. Na tabela da tarifa, a segunda coluna é indicada com códigos de país para mostrar a quem se aplica, por exemplo “isento (PA,GT,NI,SV,HN,NZ,SG)”; os códigos são apenas uma indicação na tabela tarifária, e alguns desses acordos já deixaram de se aplicar ou foram encerrados (como Nicarágua, El Salvador e Honduras); a aplicação real segue os avisos da Administração Aduaneira. Os artigos avulsos de encomendas postais têm regra própria: quando o valor tributável ultrapassar o limite de isenção, é cobrado imposto de importação à taxa de 5%, exceto tabaco, álcool e artigos sujeitos a contingente tarifário; mas quando o mesmo item ou os itens da mesma linha tarifária somarem mais de NT$2.000, deixam de ser considerados artigos avulsos e passam a ser tributados pela taxa de cada linha tarifária (Regra Geral 5; artigos 8 e 9 do Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais). Essa taxa de 5% aplica-se apenas a encomendas postais e a passageiros; mercadorias de remessa expressa são calculadas pela taxa de cada linha tarifária.

Perguntas frequentes

De onde vêm as fontes legais e os dados desta página?

• Artigo 3 da Lei Aduaneira: salvo disposição diversa da Lei Aduaneira, a cobrança de impostos de importação e a classificação tarifária das mercadorias de importação e exportação seguem a Pauta Aduaneira de Importação; a Pauta Aduaneira de Importação é promulgada por processo legislativo próprio.
• Pauta Aduaneira de Importação (data da última alteração segundo a Base de Dados Nacional de Legislação: 28 de janeiro do ano 115 da República da China): Regra Geral 2 (três colunas de taxas), Regra Geral 5 (artigos avulsos de encomendas postais), Regras de Interpretação 1 a 6.
• Artigo 21 da Lei Aduaneira e Regulamento de Aplicação da Classificação Tarifária Prévia de Mercadorias Importadas: solicitação de classificação tarifária prévia antes da importação.
• Artigo 20 da Lei do IVA sobre Operações com e sem Valor Agregado: o IVA das mercadorias importadas é calculado sobre o valor resultante da soma do imposto de importação ao valor tributável aduaneiro; artigo 41: o IVA das mercadorias importadas é cobrado pela Alfândega em nome do fisco.
• Regulamento de Desembaraço Aduaneiro de Importação e Exportação de Encomendas Postais, artigos 7, 8, 9, 11 e 12: isenção até NT$2.000, tributação total ao ultrapassar o limite, definição de artigo avulso, cálculo conjunto das encomendas enviadas no mesmo dia pelo mesmo remetente ao mesmo destinatário, e não isenção após 6 vezes no semestre.
• Aviso do Ministério dos Assuntos Econômicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto do ano 111 da República da China [2022]: normas sobre a isenção de licença de importação para pequenas quantidades de mercadorias da China continental; aviso Jing-Mao-Zi n.º 111046035701 do mesmo dia: itens excluídos dessa isenção.
• Aviso do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061018778, de 7 de setembro do ano 106 da República da China [2017]: isenção de impostos quando o valor tributável do mesmo lote for de NT$2.000 ou menos; portaria do Ministério das Finanças Tai-Cai-Guan-Zi n.º 1061011007, de 26 de maio do ano 106 da República da China [2017]: não isenção após ultrapassar 6 desembaraços isentos no semestre.
• Explicação geral da edição de 2023 (ano 112 da República da China) da compilação de classificação de mercadorias de importação e exportação da Pauta Aduaneira de Importação da República da China, da Administração Aduaneira do Ministério das Finanças: 21 seções, 97 capítulos (o Capítulo 77 fica reservado), o Capítulo 98 adicionado fora da estrutura HS, além do código tarifário de 8 dígitos, da classificação de gestão comercial e estatística de 10 dígitos, mais 1 dígito verificador.
• Tabela de Códigos de Normas de Importação da Administração de Comércio Internacional do Ministério dos Assuntos Econômicos: quando o campo de normas de importação está em branco, significa “permitido (isento de emissão de licença)”.

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