Bab 64 “Alas Kaki, Pelindung Kaki dan Sejenisnya; Bagian dari Barang Tersebut” berapa bea masuknya? Tarif dan ketentuan impor dari 114 pos tarif

Bagaimana distribusi tarif pos tarif di Bab 64?

Dihitung berdasarkan tarif kolom pertama tiap pos tarif, total 114 pos tarif. Sumber data: Basis data tarif HowBridge (disinkronkan dengan data tarif dari Direktorat Jenderal Bea Cukai, Kementerian Keuangan), dirangkum pada 2026-09-16.

Kode ketentuan impor apa saja yang umum di Bab 64?

Kode ketentuan impor yang tercantum pada pos tarif menandakan bahwa sebelum impor mungkin perlu dilakukan pemeriksaan, karantina, izin, atau kontrol barang Tiongkok daratan. Kode tersebut mungkin hanya berlaku untuk sebagian produk di bawah pos tarif itu, silakan klik pos tarif untuk melihat keterangan lengkap. Pos tarif tanpa kode, berarti dari sisi kontrol perdagangan diizinkan diimpor, dibebaskan dari penerbitan izin, tetapi bukan berarti dibebaskan dari pemeriksaan, karantina, atau pajak.

Pos tarif apa saja yang ada di Bab 64?

6401 外底及鞋面以橡膠或塑膠製之防水鞋靴，其鞋面不是用縫、鉚、釘、旋、塞或類似方法固定或裝配在鞋底上者

• 64011010009Safety shoes with steel toe protection0%
• 64011090002Other footwear of heading 64.01, incorporating a protective metal toe-cap5%
• 64019200002Other footwear of heading 64.01, covering the ankle but not covering the knee5%
• 64019910003Other footwear of heading No. 64.01, covering the knee5%
• 64019990006Other footwear of heading No. 64.015%

6402 外底及鞋面以橡膠或塑膠製之其他鞋靴

• 64021200008Ski-boots, cross-country ski-footwear and snowboard, boots, with outer soles and uppers of rubber or plastics5%
• 64021900109Other sport footwear, with outer soles of rubber or plastics and uppers of rubber5%
• 64021900216Football shoes, with outer soles of rubber or plastics and uppers of plastics5%
• 64021900225Baseball shoes, with outer soles of rubber or plastics and uppers of plastics5%
• 64021900261Track and field shoes, with outer soles of rubber or plastics and uppers of plastics5%
• 64021900289Mountaineering-boots, with outer soles of rubber or plastics and uppers of plastics5%
• 64021900298Other sports footwear, with outer soles of rubber or plastics and uppers of plastics5%
• 64022000008Footwear, with upper straps or thongs assembled to the sole by means of plugs, with outer soles and uppers of rubber or plastics5%
• 64029110000Other footwear incorporating a protective metal toe-cap, with outer soles and uppers of rubber or plastics0%
• 64029190003Other footwear, covering the ankle, with outer soles and uppers of rubber or plastics5%
• 64029910002Other footwear incorporating a protective metal toe-cap, with outer soles and uppers of rubber or plastics0%
• 64029990103Other footwear, with outer soles of rubber or plastics and uppers of rubber7.5%
• 64029990210Ordinary dress shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990229Loafers, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990238High-heel shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990247Casual shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990256Indoor footwear, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990265Children's shoes (other than children's sports shoes), with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990274Infant's shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990283Work-shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990318Sandals, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990327Slippers, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990336Basketball shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990345Tennis shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990354Jogging shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990363Bowling shoes, with outer soles of rubber or plastics and uppers of plastics7.5%
• 64029990390Other footwear, with outer soles of rubber or plastics and uppers of plastics7.5%

6403 鞋靴，外底以橡膠、塑膠、皮或組合皮製，而鞋面以皮製者

• 64031200007Ski-boots , cross-country ski footwear and snowboard boots, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64031900108Football shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64031900206Baseball shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64031900607Track and field shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64031900803Mountaineering-boots, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64031900901Other sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather5%
• 64032000007Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe5%
• 64034000003Other footwear, incorporating a protective metal toe-cap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather0%
• 64035100009Other footwear, with outer soles and uppers of leather, covering the ankle5%
• 64035900109Ordinary dress shoes, with outer soles and uppers of leather5%
• 64035900207Loafers shoes, with outer soles and uppers of leather5%
• 64035900305High-heel shoes, with outer soles and uppers of leather5%
• 64035900403Casual shoes, with outer soles and uppers of leather5%
• 64035900500Indoor footwear, with outer soles and uppers of leather5%
• 64035900617Children's shoes (other than children's sports shoes), with outer soles and uppers of leather5%
• 64035900626Infants' shoes, with outer soles and uppers of leather5%
• 64035900635Work-shoes, with outer soles and uppers of leather5%
• 64035900644Sandals, with outer soles and uppers of leather5%
• 64035900653Slippers, with outer soles and uppers of leather5%
• 64035900902Other footwear, with outer soles and uppers of leather5%
• 64039110009Footwear made on a base or platform of wood, with uppers of leather, not having an inner sole or a protective metal toe-cap5%
• 64039190002Footwear, covering the ankle, with outer soles of rubber, plastics or composition leather and uppers of leather5%
• 64039910001Footwear made on a base or platform of wood, with uppers of leather, not having an inner sole or a protective metal toe-cap5%
• 64039990111Ordinary dress shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990120Loafers shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990139High-heel shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990148Casual shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990157Indoor footwear, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990166Children's shoes (other than children's sports shoes), with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990175Infants' shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990184Work-shoes, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990219Sandals, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990228Slippers, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%
• 64039990237Basketball shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather7.5%
• 64039990246Tennis shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather7.5%
• 64039990255Jogging shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather7.5%
• 64039990264Bowling shoes, with outer soles of rubber, plastics, leather or composition leather and uppers of leather7.5%
• 64039990905Other footwear, with outer soles of rubber, plastics or composition leather and uppers of leather7.5%

6404 鞋靴，外底以橡膠、塑膠、皮或組合皮製，而鞋面以紡織材料製者

• 64041100105Tennis shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100203Basketball shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100301Gym shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100409Training shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100506Jogging shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100604Track and field shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100702Mountaineering-boots, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041100908Other sports footwear, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900107Sandals, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900205Slippers, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900303Boots, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900401Casual shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900508Work-shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900606Indoor footwear, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900713Children's shoes (other than children's sports shoes), with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900722Infants' shoes, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64041900802High-heel shoes, with outer soles of rubber or palstics and uppers of textile materials7.5%
• 64041900900Other footwear, with outer soles of rubber or plastics and uppers of textile materials7.5%
• 64042000104Sandals, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000202Slippers, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000300Boots, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000408Casual shoes, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000505Work-shoes, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000603Indoor footwear, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000710Children's shoes (other than children's sports shoes), with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000729Infants' shoes, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000809High-heel shoes, with outer soles of leather or composition leather and uppers of textile materials5%
• 64042000907Other footwear, with outer soles of leather or composition leather and uppers of textile materials5%

6405 其他鞋靴

• 64051000007Other footwear, with uppers of leather or composition leather7.5%
• 64052000103Other footwear, with uppers of wool felt5%
• 64052000906Other footwear, with uppers of other textile materials5%
• 64059000000Other footwear5%

6406 鞋靴零件（包括鞋面不論是否附有鞋底者，但附有外底者除外）；可調換之襯底、鞋跟墊子及類似品；綁腿、護腿及類似品及其零件

• 64061000104Uppers and parts thereof, of textile materials2%
• 64061000202Uppers and parts thereof, of leather2%
• 64061000300Uppers and parts thereof, of rubber2%
• 64061000408Uppers and parts thereof, of plastics2%
• 64061000907Uppers and parts thereof, of other materials2%
• 64062000102Outer soles and heels, of rubber2%
• 64062000200Outer soles and heels, of plastics2%
• 64069010007Steel toe for safty shoes2%
• 64069021004Gaiters, leggings and similar articles, and parts thereof, of wood2%
• 64069029006Gaiters, leggings and similar articles, and parts thereof, of other materials2%
• 64069031002Other parts and accessories of footwear, of wood2%
• 64069039004Other parts and accessories of footwears, of other materials2%

Apa bedanya tarif kolom pertama, kedua, dan ketiga dalam tarif?

Kaidah Umum 2 dari «Tarif Impor Pabean» membagi tarif menjadi 3 kolom: Kolom pertama berlaku untuk barang impor dari anggota Organisasi Perdagangan Dunia, atau dari negara/wilayah yang memiliki perlakuan timbal balik dengan Taiwan; Kolom kedua hanya berlaku untuk barang impor “tertentu” dalam dua kondisi: barang tertentu dari negara/wilayah kurang berkembang atau berkembang tertentu, atau barang tertentu dari negara/wilayah yang telah menandatangani perjanjian perdagangan bebas atau perjanjian kerja sama ekonomi dengan Taiwan; jika tidak dapat menggunakan dua kolom di atas, baru berlaku Kolom ketiga. Jika kolom pertama dan kedua dapat berlaku bersamaan, diambil tarif yang lebih rendah. Tiongkok daratan adalah anggota Organisasi Perdagangan Dunia, pada prinsipnya menggunakan kolom pertama; kolom kedua untuk Tiongkok daratan hanya terbatas pada barang dalam daftar Early Harvest ECFA.

Halaman bab dan pos tarif di situs ini menampilkan tarif kolom pertama. Kolom kedua dalam tabel tarif ditandai dengan kode negara untuk objek yang berlaku, misalnya “Bebas pajak (PA,GT,NI,SV,HN,NZ,SG)”; kode hanya merupakan tanda pada tabel tarif, sebagian perjanjian di antaranya sudah dihentikan atau diakhiri penerapannya (seperti Nikaragua, El Salvador, Honduras), penerapan sebenarnya mengikuti pengumuman Direktorat Jenderal Bea Cukai. Barang eceran dalam paket pos memiliki ketentuan tersendiri: jika nilai pabean melebihi batas bebas pajak, kecuali tembakau, minuman beralkohol, dan barang berkuota tarif, dikenakan bea masuk dengan tarif 5%; tetapi jika satu item atau barang dengan pos tarif yang sama digabungkan melebihi NT$2.000, tidak dianggap barang eceran, harus dikenakan pajak sesuai tarif masing-masing pos tarif (Kaidah Umum 5; Pasal 8, 9 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor). Ketentuan tarif 5% ini hanya mencakup paket pos dan penumpang, barang kiriman ekspres dihitung sesuai tarif masing-masing pos tarif.

Pertanyaan yang Sering Diajukan

Dari mana dasar hukum dan sumber data halaman ini?

• Pasal 3 Undang-Undang Kepabeanan: Pemungutan bea masuk dan klasifikasi tarif barang ekspor-impor, kecuali Undang-Undang Kepabeanan mengatur lain, mengikuti «Tarif Impor Pabean»; «Tarif Impor Pabean» ditetapkan dan diumumkan melalui proses legislatif tersendiri.
• Tarif Impor Pabean (Basis Data Peraturan Nasional mencantumkan tanggal revisi terakhir 28 Januari Tahun ROC 115 (2026)): Kaidah Umum 2 tentang 3 kolom tarif, Kaidah Umum 5 tentang barang eceran dalam paket pos, Kaidah Interpretasi 1 sampai 6.
• Pasal 21 Undang-Undang Kepabeanan dan «Peraturan Pelaksanaan Putusan Klasifikasi Tarif Barang Impor di Muka»: pengajuan putusan klasifikasi tarif di muka sebelum impor.
• Pasal 20 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN: PPN barang impor dihitung dari jumlah setelah bea masuk ditambahkan ke nilai pabean; Pasal 41: PPN barang impor dipungut oleh Bea Cukai.
• Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor Pasal 7, 8, 9, 11, 12: bebas pajak NT$2.000, pemungutan penuh jika melebihi batas, definisi barang eceran, penggabungan perhitungan paket dari pengirim yang sama yang tiba pada tanggal yang sama untuk penerima yang sama, lebih dari 6 kali dalam setengah tahun tidak berlaku bebas pajak.
• Pengumuman Kementerian Perekonomian No. 11104603570 tanggal 19 Agustus Tahun ROC 111 (2022): ketentuan bebas izin impor untuk barang Tiongkok daratan bernilai kecil; Pengumuman No. 111046035701 tanggal sama: item barang yang dikecualikan dari penerapan.
• Pengumuman Kementerian Keuangan No. 1061018778 tanggal 7 September Tahun ROC 106 (2017): satu kiriman dengan nilai pabean NT$2.000 ke bawah bebas pajak; Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017): lebih dari 6 kali pembebasan pajak dalam setengah tahun tidak berlaku lagi.
• Penjelasan umum «Kompilasi Tarif Impor Pabean dan Tabel Klasifikasi Barang Ekspor-Impor Republik Tiongkok» edisi Tahun ROC 112 (2023) oleh Direktorat Jenderal Bea Cukai, Kementerian Keuangan: 21 bagian, 97 bab (Bab 77 dikosongkan), Bab 98 ditambahkan di luar kerangka HS, serta kode tarif 8 digit, klasifikasi manajemen perdagangan dan statistik 10 digit, ditambah 1 digit angka pemeriksaan.
• «Tabel Kode Ketentuan Impor» dari Biro Perdagangan Internasional, Kementerian Perekonomian: kolom ketentuan impor yang kosong berarti “diizinkan (dibebaskan dari penerbitan izin)”.

Bacaan Lanjutan