Quanto de imposto de importação tem o Capítulo 62 “Vestuário e seus acessórios, exceto de malha”? Taxas e normas de importação de 169 linhas tarifárias

Como se distribuem as taxas das linhas tarifárias do Capítulo 62?

Calculado com base na taxa da primeira coluna de cada linha tarifária, 169 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 62?

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 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%

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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