How much import duty for Chapter 65 “Headgear and Parts Thereof”? Rates and import regulations for 28 tariff lines
Quick answer: How much duty for Chapter 65?
Chapter 65 “Headgear and Parts Thereof” has 28 tariff lines; the most common Column 1 rate is 10%.Of these, 0 tariff lines are 0% (0%), and the highest ad valorem rate is 10%.2 tariff lines carry an import regulation code; the most common is C02 (2 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 65's tariff lines?
- 0% 0
- Over 0% to 5% 0
- Over 5% to 10% 28
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 28 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 65?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
2 tariff lines
This chapter has 2 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 65?
6501 未定形且未做邊之氈呢製帽坯、帽胎及斗罩;製帽用氈筒片(包括已開縫者)
6502 未定形且未做邊、襯裏、裝飾,由任何材料編結或扁條組成之帽坯
- 65020010009Hat-shapes, plaited or made by assembling strips, neither blocked to shape, nor with made brims, nor lined, nor trimmed, of silk or silk waste10%
- 65020091001Hat-shapes, plaited or made by assembling strips, neither blocked to shape, nor with made brims, nor lined, nor trimmed, of nature textile materials10%
- 65020099101Hat-shapes, plaited or made by assembling strips, neither blocked to shape, nor with made brims, nor lined, nor trimmed, of man-made fibres10%
- 65020099904Hat-shapes, plaited or made by assembling strips, neither blocked to shape, nor with made brims, nor lined, nor trimmed, of other materials10%
6504 由任何材料編結或扁條組成之帽類,不論有無襯裏或裝飾者
- 65040010007Hats and other headgear, plaited or made by assembling strips of silk or silk waste, whether or not lined or trimmed10%
- 65040091009Hats and other headgear, plaited or made by assembling strips, whether or not lined or trimmed, of nature textile materials10%
- 65040099109Other hats and other headgear, plaited or made by assembling strips of man-made fibres, whether or not lined or trimmed8%
- 65040099902Other Hats and other headgear, plaited or made by assembling strips of other materials, whether or not lined or trimmed8%
6505 針織或鈎針織或以整幅(不包括呈扁條狀者)花邊、氈呢或其他紡織物製之帽類,不論有無襯裏或裝飾者;任何材料製之髮網,不論有無襯裏或裝飾者
- 65050010006Hair-nets10%
- 65050021003Hats and other headgear, of cotton, knitted or crocheted10%
- 65050022002Hats and other headgear, of silk or silk waste, knitted or crocheted10%
- 65050023001Hats and other headgear, of man-made fibre, knitted or crocheted10%
- 65050024000Hats and other headgear, of other textile materials, knitted or crocheted10%
- 65050030002Helmets, sun10%
- 65050040000Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed10%
- 65050090009Other headgear of heading 65.0510%
6506 其他帽類,不論有無襯裏或裝飾者
- 65061010003Firemen's helmet7.5%
- 65061090104Steel helmets and liners thereof7.5%
- 65061090907Other safety headgear7.5%
- 65069100007Other hats and other headgear of rubber or of plastics10%
- 65069910007Other hats and other headgear, of leather or feather10%
- 65069920005Other hats and other headgear, of furskin10%
- 65069990108Other hats and other headgear, of textile materials10%
- 65069990901Other hats and other headgear, of other materials10%
6507 帽帶、帽襯料、帽套、帽底坯、帽架、帽簷及帽頸帶
- 65070010004Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear, of silk or silk waste10%
- 65070091006Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear, of nature textile materials10%
- 65070099008Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear, of other materials6.6%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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