제64류「신발류, 각반 및 이와 유사한 것; 이들의 부분품」수입관세는 얼마?114개 품목번호의 세율과 수입규정

제64류 품목번호의 세율 분포는?

각 품목번호의 제1란 세율을 기준으로 산출(총 114개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.

제64류에서 자주 보이는 수입규정 코드는?

수입규정 코드는 품목번호에 표시되며, 수입 전에 처리해야 할 수 있는 검험, 검역, 허가 또는 대륙물품 관리를 나타냅니다. 코드는 품목번호 아래 일부 상품에만 해당될 수 있으니 자세한 내용은 품목번호 페이지를 확인하세요. 코드가 없는 품목번호는 무역관리 측면에서 수입이 허용되고 허가증 발급이 면제된다는 의미이지만, 검험·검역이나 납세가 면제되는 것은 아닙니다.

제64류에는 어떤 품목번호가 있나요?

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%

세칙의 제1란・제2란・제3란 세율은 어떻게 다른가요?

《해관수입세칙》 총칙 2는 세율을 3개 란으로 나눕니다. 제1란은 세계무역기구(WTO) 회원국, 또는 대만과 호혜대우가 있는 국가나 지역의 수입화물에 적용됩니다. 제2란은 두 가지 경우의 「특정」 수입화물에만 적용됩니다: 특정 최빈개발도상국·개발도상국 또는 지역의 특정 화물, 또는 대만과 자유무역협정·경제협력협의를 체결한 국가나 지역의 특정 화물입니다. 앞의 두 란이 적용될 수 없는 경우에만 제3란이 적용됩니다. 제1란과 제2란을 동시에 적용할 수 있는 경우에는 낮은 세율을 적용합니다. 중국 대륙은 WTO 회원국이므로 원칙적으로 제1란이 적용되며, 제2란은 중국 대륙에 대해 ECFA(양안경제협력기본협정) 조기수확목록 품목에만 한정됩니다.

본 사이트의 각 류 및 품목번호 페이지에 표시된 것은 제1란 세율입니다. 제2란은 세칙표 안에서 국가별 코드로 적용 대상을 표시합니다(예: 「면세 (PA,GT,NI,SV,HN,NZ,SG)」). 코드는 세칙표상의 표시일 뿐이며, 그중 일부 협정(니카라과, 엘살바도르, 온두라스 등)은 이미 적용이 중단되거나 종료되었으므로 실제 적용 여부는 관무서 공고를 기준으로 합니다. 우편소포의 소액잡화에는 별도 규정이 있습니다: 완세가격이 면세한도를 초과하는 경우, 담배·주류 및 관세할당이 시행되는 물품을 제외하고 5% 세율로 관세를 부과합니다. 다만 단일 품목 또는 동일 품목번호 물품의 합계가 신대만달러 2,000원을 초과하는 경우에는 소액잡화로 보지 않고 각 품목번호의 세율로 과세합니다(총칙 5, 우편소포물품수출입통관규정 제8조·제9조). 이 5% 규정은 우편소포와 여행자에게만 적용되며, 특송화물은 각 품목번호의 세율로 계산합니다.

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본 페이지의 법적 근거와 자료 출처는?

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