Bab 62 Pakaian dan Aksesori Pakaian, Bukan Rajutan atau Kait — Berapakah duti import? Kadar cukai dan peraturan import bagi 169 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 62?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 169 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 62?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 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%

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

Bacaan Lanjut