¿Cuánto arancel de importación tiene el Capítulo 62 “Prendas y complementos (accesorios), de vestir, excepto los de punto”? Tasas y normativa de importación de 169 líneas arancelarias

¿Cómo se distribuyen las tasas arancelarias de las líneas del capítulo 62?

Calculado según la tasa de la primera columna de cada línea arancelaria, 169 líneas en total. Fuente: base de datos arancelaria de HowBridge (sincronizada con los datos arancelarios de la Administración de Aduanas del Ministerio de Finanzas), resumen del 2026-09-16.

¿Qué códigos de normativa de importación son comunes en el Capítulo 62?

El código de normativa de importación aparece en la línea arancelaria y representa una posible inspección, cuarentena, permiso o control de mercancías de China continental que hay que tramitar antes de importar. El código puede aplicarse solo a parte de los productos de la línea arancelaria; entra en la línea para ver la explicación completa. Si una línea arancelaria no tiene código, significa que, en el aspecto del control comercial, la importación está permitida y exenta de la emisión de licencia, pero no implica exención de inspección, cuarentena o impuestos.

¿Qué líneas arancelarias tiene el Capítulo 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%

¿En qué se diferencian la primera, la segunda y la tercera columna de tasas del arancel?

La Regla General 2 del Arancel Aduanero de Importación divide las tasas en 3 columnas: la primera columna se aplica a las mercancías importadas de miembros de la Organización Mundial del Comercio, o de países o territorios con trato recíproco hacia Taiwán; la segunda columna solo se aplica a mercancías “específicas” en dos supuestos: productos específicos de países o territorios menos desarrollados o en desarrollo, o productos específicos de países o territorios con los que Taiwán ha firmado un acuerdo de libre comercio o de cooperación económica; cuando no se puede aplicar ninguna de las dos columnas anteriores, se aplica la tercera columna. Cuando pueden aplicarse a la vez la primera y la segunda columna, se toma la tasa más baja. China continental es miembro de la Organización Mundial del Comercio, por lo que en principio se le aplica la primera columna; la segunda columna solo se aplica a China continental para las mercancías de la lista de cosecha temprana del ECFA.

Las páginas de capítulos y líneas arancelarias de este sitio muestran la tasa de la primera columna. En la tabla del arancel, la segunda columna se marca con códigos de país para indicar a quién se aplica, por ejemplo “exento (PA,GT,NI,SV,HN,NZ,SG)”; los códigos son solo una indicación en la tabla arancelaria, y algunos de esos acuerdos ya han dejado de aplicarse o han terminado (como Nicaragua, El Salvador y Honduras); la aplicación real se rige por los avisos de la Administración de Aduanas. Los artículos sueltos de paquetes postales tienen una regla aparte: cuando el valor tributable supera el límite de exención, se cobra un arancel del 5%, salvo el tabaco, el alcohol y los artículos sujetos a contingente arancelario; pero si el total de un mismo artículo o de la misma línea arancelaria supera los NT$2.000, no se considera artículo suelto y se cobra según la tasa de cada línea arancelaria (Regla General 5; artículos 8 y 9 del Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales). Esta tasa del 5% solo se aplica a paquetes postales y a pasajeros; las mercancías de envío exprés se calculan según la tasa de cada línea arancelaria.

Preguntas frecuentes

¿De dónde vienen las fuentes legales y los datos de esta página?

• Artículo 3 de la Ley Aduanera: salvo disposición distinta de la Ley Aduanera, la recaudación de aranceles y la clasificación arancelaria de las mercancías de importación y exportación se rigen por el Arancel Aduanero de Importación; el Arancel Aduanero de Importación se promulga mediante un procedimiento legislativo independiente.
• Arancel Aduanero de Importación (fecha de última modificación según la Base de Datos Nacional de Legislación: 28 de enero del año 115 de la República de China): Regla General 2 (tres columnas de tasas), Regla General 5 (artículos sueltos de paquetes postales), Reglas de Interpretación 1 a 6.
• Artículo 21 de la Ley Aduanera y Reglamento de Aplicación de la Clasificación Arancelaria Previa de Mercancías Importadas: solicitud de clasificación arancelaria previa antes de la importación.
• Artículo 20 de la Ley del IVA sobre Operaciones con y sin Valor Añadido: el IVA de las mercancías importadas se calcula sobre el monto resultante de sumar el arancel de importación al valor tributable; artículo 41: el IVA de las mercancías importadas lo recauda la Aduana en nombre del fisco.
• Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales, artículos 7, 8, 9, 11 y 12: exención hasta NT$2.000, tributación total al superar el límite, definición de artículo suelto, cálculo conjunto de los paquetes enviados el mismo día por el mismo remitente al mismo destinatario, y no exención tras superar 6 veces en un semestre.
• Aviso del Ministerio de Asuntos Económicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto del año 111 de la República de China [2022]: normas sobre la exención de licencia de importación para pequeñas cantidades de mercancías de China continental; aviso Jing-Mao-Zi n.º 111046035701 del mismo día: productos excluidos de esta exención.
• Aviso del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061018778, de 7 de septiembre del año 106 de la República de China [2017]: exención de impuestos cuando el valor tributable del mismo lote es de NT$2.000 o menos; orden del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061011007, de 26 de mayo del año 106 de la República de China [2017]: no exención al superar 6 despachos exentos en un semestre.
• Explicación general de la edición de 2023 (año 112 de la República de China) del compendio de clasificación de mercancías de importación y exportación del Arancel Aduanero de Importación de la República de China, de la Administración de Aduanas del Ministerio de Finanzas: 21 secciones, 97 capítulos (el Capítulo 77 queda reservado), el Capítulo 98 añadido fuera de la estructura HS, además del código arancelario de 8 dígitos, la clasificación de gestión comercial y estadística de 10 dígitos, más 1 dígito de verificación.
• Tabla de Códigos de Normativa de Importación de la Administración de Comercio Internacional del Ministerio de Asuntos Económicos: cuando la casilla de normativa de importación está en blanco significa “permitido (exento de la emisión de licencia)”.

Para seguir leyendo