How much import duty for Chapter 62 “Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted”? Rates and import regulations for 169 tariff lines
Quick answer: How much duty for Chapter 62?
Chapter 62 “Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted” has 169 tariff lines; the most common Column 1 rate is 12%.Of these, 0 tariff lines are 0% (0%), and the highest ad valorem rate is 12%.51 tariff lines carry an import regulation code; the most common is MP1 (36 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 62's tariff lines?
- 0% 0
- Over 0% to 5% 0
- Over 5% to 10% 0
- Over 10% 169
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 169 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 62?
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.
MP1
Importation of Mainland China products in this category is conditionally permitted.
36 tariff lines
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
17 tariff lines
This chapter has 17 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 62?
6201 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,第6203節所列者除外
- 62012000001Men's or boys' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03, of wool or fine animal hair12%
- 62013000009Men's or boys' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03, of cotton10.5%
- 62014000007Men's or boys' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03, of man-made fibres12%
- 62019000006Men's or boys' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03, of other textile materials12%
6202 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,第6204節所列者除外
- 62022000000Women's or girls' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04, of wool or fine animal hair12%
- 62023000008Women's or girls' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04, of cotton12%
- 62024000006Women's or girls' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04, of man-made fibres12%
- 62029000005Women's or girls' overcoats, carcoats, capes, cloaks, anoraks(including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04, of other textile materials12%
6203 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)。
- 62031100000Men's or boys' suits, of wool or fine animal hair12%
- 62031200009Men's or boys' suits, of synthetic fibres12%
- 62031910000Men's or boys' suits, of silk or silk waste12%
- 62031990003Men's or boys' suits, of other textile materials12%
- 62032200007Men's or boys' ensembles, of cotton12%
- 62032300006Men's or boys' ensembles, of synthetic fibres12%
- 62032910008Men's or boys' ensembles, of silk or silk waste12%
- 62032920006Men's or boys' ensembles, of artificial fibres12%
- 62032930004Men's or boys' ensembles, of wool or fine animal hair12%
- 62032990001Men's or boys' ensembles, of other textile materials12%
- 62033100006Men's or boys' jackets and blazers, of wool or fine animal hair10.5%
- 62033200005Men's or boys' jackets and blazers, of cotton10.5%
- 62033300004Men's or boys' jackets and blazers of synthetic fibres10.5%
- 62033910006Men's or boys' jackets and blazers, of silk or silk waste12%
- 62033920004Men's or boys' jackets and blazers, of artificial fibres12%
- 62033990009Men's or boys' jackets and blazers, of other textile materials10.5%
- 62034110002Men's or boys' trousers, breeches and shorts, of wool or fine animal hair10.5%
- 62034120000Men's or boys' bib and brace overalls, of wool or fine animal hair12%
- 62034210001Men's or boys' trouser, breeches and shorts, of cotton10.5%
- 62034220009Men's or boys' bib and brace overalls, of cotton12%
- 62034310000Men's or boys' trousers, breeches and shorts, of synthetic fibres10.5%
- 62034320008Men's or boys' bib and brace overalls, of synthetic fibres12%
- 62034911003Men's or boys' trousers, breeches and shorts, of silk or silk waste12%
- 62034912002Men's or boys' bib and brace overalls, of silk or silk waste12%
- 62034921001Men's or boys' trousers, breeches and shorts, of artificial fibres12%
- 62034922000Men's or boys' bib and brace overalls, of artificial fibres12%
- 62034991006Men's or boys' trousers, breeches and shorts, of other textile materials10.5%
- 62034992005Men's or boys' bib and brace overalls, of other textile materials12%
6204 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)
- 62041100009Women's or girls' suits, of wool or fine animal hair12%
- 62041200008Women's or girls' suits, of cotton12%
- 62041300007Women's or girls' suits, of synthetic fibres10.5%
- 62041910009Women's or girls' suits, of silk or silk waste12%
- 62041990002Women's or girls' suits, of other textile materials12%
- 62042100007Women's or girls' ensembles, of wool or fine animal hair12%
- 62042200006Women's or girls' ensembles, of cotton12%
- 62042300005Women's or girls' ensembles, of synthetic fibres10.5%
- 62042910007Women's or girls' ensembles, of silk or silk waste12%
- 62042920005Women's or girls' ensembles, of artificial fibres12%
- 62042990000Women's or girls' ensembles, of other textile materials12%
- 62043100005Women's or girls' jackets and blazers, of wool or fine animal hair12%
- 62043200004Women's or girls' jackets and blazers, of cotton12%
- 62043300003Women's or girls' jackets and blazers, of synthetic fibres10.5%
- 62043910005Women's or girls' jackets and blazers, of silk or silk waste12%
- 62043920003Women's or girls' jackets and blazers, of artificial fibres12%
- 62043990008Women's or girls' jackets and blazers, of other textile materials10.5%
- 62044100003Women's or girls' dresses, of wool or fine animal hair12%
- 62044200002Women's or girls' dresses, of cotton12%
- 62044300001Women's or girls' dresses, of synthetic fibres12%
- 62044400000Women's or girls' dresses, of artificial fibres12%
- 62044910003Women's or girls' dresses, of silk or silk waste12%
- 62044990006Women's or girls' dresses, of other textile materials12%
- 62045100000Women's or girls' skirts and divided skirts, of wool or fine animal hair12%
- 62045200009Women's or girls' skirts and divided skirts, of cotton12%
- 62045300008Women's or girls' skirts and divided skirts, of synthetic fibres12%
- 62045910000Women's or girls' skirts and divided skirts, of silk or silk waste12%
- 62045920008Women's or girls' skirts and divided skirts, of artificial fibres10.5%
- 62045990003Women's or girls' skirts and divided skirts, of other textile materials12%
- 62046110006Women's or girls' trousers, breeches and shorts, of wool or fine animal hair12%
- 62046120004Women's or girls' bib and brace overalls, of wool or fine animal hair12%
- 62046210005Women's or girls' trousers, breeches and shorts, of cotton10.5%
- 62046220003Women's or girls' bib and brace overalls, of cotton12%
- 62046310004Women's or girls' trousers, breeches and shorts, of synthetic fibres12%
- 62046320002Women's or girls' bib and brace overalls, of synthetic fibres12%
- 62046911007Women's or girls' trousers, breeches and shorts, of silk or silk waste12%
- 62046912006Women's or girls' bib and brace overalls, of silk or silk waste12%
- 62046921005Women's or girls' trousers, breeches and shorts, of artificial fibres12%
- 62046922004Women's or girls' bib and brace overalls, of artificial fibres12%
- 62046991000Women's or girls' trousers, breeches and shorts, of other textile materials10.5%
- 62046992009Women's or girls' bib and brace overalls, of other textile materials12%
6205 男用及男童用襯衫
- 62052000007Men's or boys' shirts, of cotton10.5%
- 62053000005Men's or boys' shirts, of man-made fibres10.5%
- 62059010000Men's or boys' shirts, of silk or silk waste12%
- 62059020008Men's or boys' shirts, of wool or fine animal hair12%
- 62059090003Men's or boys' shirts, of other textile materials10.5%
6206 女用或女童用上衣、襯衫及短衫
- 62061000008Women's or girls' blouses, shirts and shirt-blouses, of silk or silk waste12%
- 62062000006Women's or girls' blouses, shirts and shirt-blouses, of wool or fine animal hair12%
- 62063000004Women's or girls' blouses, shirts and shirt-blouses, of cotton10.5%
- 62064000002Women's or girls' blouses, shirts and shirt-blouses, of man-made fibres10.5%
- 62069000001Women's or girls' blouses, shirts and shirt-blouses, of other textile materials10.5%
6207 男用或男童用汗衫及其他背心、內褲、三角褲、睡衣、睡衣褲、浴袍、晨衣及類似品
- 62071100006Men's or boys' underpants and briefs, of cotton10.5%
- 62071910006Men's or boys' underpants and briefs, of silk or silk waste12%
- 62071990009Men's or boys' underpants and briefs, of other textile materials12%
- 62072100004Mens' or boys' nightshirts and pyjamas, of cotton12%
- 62072200003Mens' or boys' nightshirts and pyjamas, of man-made fibres12%
- 62072910004Mens' or boys' nightshirts and pyjamas, of silk or silk waste12%
- 62072990007Mens' or boys' nightshirts and pyjamas, of other textile materials12%
- 62079100009Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of cotton12%
- 62079910009Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of silk or silk waste12%
- 62079920007Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of man-made fibres12%
- 62079990002Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of other textile materials12%
6208 女用或女童用汗衫及其他背心、套裙、襯裙、三角褲、短內褲、睡袍、睡衣褲、便服、浴袍、晨衣及類似品
- 62081100005Women's or girls' slips and petticoats, of man-made fibres12%
- 62081910005Women's or girls' slips and petticoats, of silk or silk waste12%
- 62081990008Women's or girls' slips and petticoats, of other textile materials12%
- 62082100003Women's or girls' nightdresses and pyjamas, of cotton12%
- 62082200002Women's or girls' nightdresses and pyjamas, of man-made fibres12%
- 62082910003Women's or girls' nightdresses and pyjamas, of silk or silk waste12%
- 62082990006Women's or girls' nightdresses and pyjamas, of other textile materials12%
- 62089100008Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of cotton10.5%
- 62089200007Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of man-made fibres12%
- 62089910008Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of silk or silk waste12%
- 62089990001Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of other textile materials12%
6209 嬰兒衣著及服飾附屬品
- 62092000003Babies' garments and clothing accessories, of cotton12%
- 62093000001Babies' garments and clothing accessories, of synthetic fibres12%
- 62099010006Babies' garments and clothing accessories, of silk or silk waste12%
- 62099020004Babies' garments and clothing accessories, of artificial fibres12%
- 62099030002Babies' garments and clothing accessories, of wool or fine animal hair12%
- 62099090009Babies' garments and clothing accessories, of other textile materials12%
6210 第5602、5603、5903、5906或5907節織物所製之衣服
- 62101000100Protective apparel for epidemic prevention (including for surgical use), made up of fabrics of headings No 5602 or 560312%
- 62101000903Other garments, made up of fabrics of headings No 5602 or 560312%
- 62102000000Other garments, of the type described in heading 62.0112%
- 62103000008Other garments, of the type described in heading 62.0212%
- 62104000006Other men's or boys' garments12%
- 62105000003Other women's or girls' garments12%
6211 競賽裝、滑雪服及泳衣;其他衣服
- 62111110008Men's or boys' swimwear, of man-made fibres12%
- 62111190001Men's or boys' swimwear, of other textile materials12%
- 62111210007Women's or girls' swimwear, of man-made fibres12%
- 62111290000Women's or girls' swimwear, of other textile materials12%
- 62112010007Ski suits, of man-made fibres12%
- 62112020005Ski suits, of silk or silk waste12%
- 62112090000Ski suits, of other textile materials12%
- 62113200005Other garments, men's or boys', of cotton10.5%
- 62113300004Other garments, men's or boys', of man-made fibres10.5%
- 62113910006Other garments, men's or boys', of silk or silk waste12%
- 62113920004Other garments, men's or boys', of wool or fine animal hair12%
- 62113990009Other garments, men's or boys', of other textile materials12%
- 62114200101Protective apparel for epidemic prevention (including for surgical use), of cotton10.5%
- 62114200904Other garments, women's or girls', of cotton10.5%
- 62114300100Protective apparel for epidemic prevention (including for surgical use), of man-made fibres10.5%
- 62114300903Other garments, women's or girls', of man-made fibres10.5%
- 62114910004Other garments, women's or girls', of silk or silk waste12%
- 62114920002Other garments, women's or girls', of wool or fine animal hair12%
- 62114990007Other garments, women's or girls', of other textile materials10.5%
6212 胸罩、束腰、緊身褡、吊褲帶、吊帶、吊襪及類似品及其零件,不論是否針織或鈎針織者
- 62121010008Brassieres, whether or not knitted or crocheted, of silk or silk waste12%
- 62121090001Brassieres, whether or not knitted or crocheted, of other textile materials12%
- 62122000008Girdles and panty-girdles, whether or not knitted or crocheted12%
- 62123010004Corselettes, whether or not knitted or crocheted, of silk or silk waste12%
- 62123090007Corselettes, whether or not knitted or crocheted, of other textile materials12%
- 62129000003Other articles of heading 62.1212%
6213 手帕
- 62132000007Handkerchiefs of cotton12%
- 62139010000Handkerchiefs of silk or silk waste12%
- 62139090003Handkerchiefs of other textile materials12%
6214 披巾、圍巾、領巾、頭紗、面紗及類似品
- 62141000008Shawls, scarves, mufflers, mantillas, veils and the like, of silk or silk waste12%
- 62142000006Shawls, scarves, mufflers, mantillas, veils and the like, of wool or fine animal hair12%
- 62143000004Shawls, scarves, mufflers, mantillas, veils and the like, of synthetic fibres12%
- 62144000002Shawls, scarves, mufflers, mantillas veils and the like, of artificial fibres12%
- 62149000001Shawls, scarves, mufflers, mantillas veils and the like, of other textile materials12%
6215 領帶、領結及領飾
- 62151000007Ties, bow ties and cravats, of silk or silk waste12%
- 62152000005Ties, bow ties and cravats, of man-made fibres12%
- 62159000000Ties, bow ties and cravats, of other textile materials12%
6216 手套、併指手套及露指手套
- 62160010104Gloves, mittens and mitts, of textile materials, impregnated , coated or covered with plastics12%
- 62160010202Gloves, mittens and mitts, of textile materials, impregnated , coated or covered with rubber12%
- 62160091008Other gloves, mittens and mitts, of cotton12%
- 62160092007Other gloves mittens and mitts, of man-made fibres12%
- 62160093006Other gloves, mittens and mitts, of silk or sile waste12%
- 62160094005Other gloves, mittens and mitts, of wool or fine animal hair12%
- 62160099000Other gloves, mittens and mitts, of other textile materials12%
6217 其他製成之服飾附屬品;衣服或服飾附屬品之零件,第6212節所列者除外
- 62171010003Other made up clothing accessories, of silk or silk waste12%
- 62171090104Bandolleers (cartridge belts), of other textile materials10.5%
- 62171090907Other made up clothing accessories, of other textile materials10.5%
- 62179010006Parts of garments or of clothing accessories, of silk or silk waste12%
- 62179090009Parts 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
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
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)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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