第68類「石、プラスター、セメント、石綿、雲母その他これらに類する材料の製品」の輸入関税はいくら？106件の品目番号の税率と輸入規定

第68類の品目番号の税率分布は？

各品目番号の第1欄税率に基づいて算出（合計106件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。

第68類でよく見られる輸入規定コードは？

輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。

第68類にはどのような品目番号がありますか？

6801 長方砌石、緣石、扁平石之屬於天然石者（板岩除外）

• 68010000009Setts, curbstones and flagstones, of natural stone (except slate)7.5%

6802 第６８０１節貨品以外之已加工供製碑或建築用石（板岩除外）及其製品；已否襯底之天然石（包括板岩）製馬賽克石塊及類似品；人工著色之天然石（包括板岩）製小顆石、細碎石及石粉

• 68021000006Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder10%
• 68022100003Marble, travertine and alabaster, simply cut or sawn, with a flat or even surface7.5%
• 68022300001Granite, simply cut or sawn, with a flat or even surface7.5%
• 68022910003Other calcareous stones, simply cut or sawn, with a flat or even surface7.5%
• 68022990006Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface7.5%
• 68029110104Tobacconists' sundries, ornaments, of marble10%
• 68029110202Thbacconists' sundries ornaments, of travertine and alabaster10%
• 68029120102Office requisites, of marble10%
• 68029120200Office requisites, of travertine and alabaster10%
• 68029130100Stoneware for household or sanitary purposes, of marble10%
• 68029130208Stoneware for household or sanitary purposes, of travertine and alabaster10%
• 68029190107Other articles of marble10%
• 68029190205Other articles of travertine and alabaster10%
• 68029210005Tobacconists' sundries, ornaments, of other calcareous stone10%
• 68029220003Office requisites, of other calcareous stone10%
• 68029230001Stoneware for household or sanitary purposes, of other calcareous stone10%
• 68029290008Other articles of other calcareous stone10%
• 68029310004Tobacconists' sundries, ornaments, of granite10%
• 68029320002Office requisites, of granite10%
• 68029330000Stoneware for household or sanitary purposes, of granite10%
• 68029390007Other articles of granite10%
• 68029910008Tobacconists' sundries, ornaments, of other stone10%
• 68029920006Office requisites, of other stone10%
• 68029930004Stoneware for household or sanitary purposes, of other stone10%
• 68029990001Articles of other stone, n.e.s.10%

6803 已加工板岩及板岩製品或凝集板岩之製品

• 68030000007Worked slate and articles of slate or of agglomerated slate7.5%

6804 尚未裝於構造體上之磨石、研磨輪（砂輪）及類似品，供研磨、磨利、拋光、正形或割切用者；手用磨利或拋光石及其零件之以天然石料、或凝集之天然或人造研磨材料或陶瓷製成者，不論其是否裝有他種材料所製零件

• 68041010002Millstones and grindstones for machinery3%
• 68041020000Abrasive grinding stone with metal centre2.5%
• 68041090005Other millstones and grindstones for milling, grinding or pulping2.5%
• 68042100001Millstones, grindstones, grinding wheel and the like, of agglomerated synthetic or natural diamond2%
• 68042200000Millstones, grindstones, grinding wheel and the like, of other agglomerated abrasives or of ceramics2%
• 68042300009Millstones, grindstones, grinding wheel and the like, of natural stone2%
• 68043000000Hand sharpening or polishing stones2.5%

6805 以紡織材料、紙、紙板或其他材料為基材之天然或人造研磨料，不論是否剪裁或縫合或另經製作者均在內

• 68051000003Natural or artificial abrasive powder or grain, on a base of woven textile fabric only, whether or not cut to shape, or sewn or otherwise made up10%
• 68052000001Nataral or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape, or sewn or otherwise made up10%
• 68053000009Natural or artificial abrasive powder or grain, on a base of other materials, whether or not cut to shape or sewn or otherwise made up10%

6806 熔渣絨、岩石絨及類似礦物絨；頁狀蛭石、膨脹黏土、泡沫熔渣及類似膨脹黏土、泡沫熔渣及類似膨脹礦物材料；具有隔熱、隔音或吸音作用之礦物混合物或製品，但第６８１１或６８１２節或第六十九章所列物品除外

• 68061000002Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls5%
• 68062000000Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)0%
• 68069000005Articles of heat-insulating sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 692.5%

6807 瀝青或類似材料之製品（例如︰石油瀝青或煤焦油瀝青之製品）

• 68071000001Articles of asphalt or of similar material, in rolls5%
• 68079000004Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) (in rolls are classified in subheading 6807.10)5%

6808 植物纖維、草或木刨片、木碎屑、木粒、鋸末或其他廢木與水泥、石膏或其他膠合性礦物凝結而製成之嵌板、板、瓦、磚及類似品

• 68080000002Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders5%

6809 石膏製品或以石膏為基本成分之混合材料製品

• 68091100008Boards, sheets, panels, tiles and similar articles, of plaster or of compositions based on plaster, faced or reinforced with paper or paperboard only, not ornamented5%
• 68091900000Other boards, sheets, panels, tiles and similar articles, of plaster or of compositions based on plaster, not ornamented5%
• 68099010000Vases, of plaster or of compositions based on plaster10%
• 68099020008Statuary, of plaster or of compositions based on plaster10%
• 68099031005Mould for making die, for industrial purposes, of plaster or of compositions based on plaster6.8%
• 68099039007Other articles of plaster or of compositions based on plaster, for industrial purposes10%
• 68099090003Other articles of plaster or of compositions based on plaster5%

6810 水泥、混凝土或人造石料之製品，不論是否加強者均在內

• 68101100005Building blocks and bricks, of cement, of concrete or of artificial stone, whether or not reinforced6.8%
• 68101910005Concrete railway sleepers7.5%
• 68101990008Other tiles, flagstones, bricks and similar articles of cement, of concrete or of artificial stone, whether or not reinforced10%
• 68109100008Prefabricated structural components for building or civil engineering, of cement, of concrete or of artificial stone, whether or not reinforced5%
• 68109910008Freyssinet cones, of cement, of concrete or of artificial stone, whether or not reinforced10%
• 68109920006Pipes of cement, of concrete or of artificial stone, whether or not reinforced10%
• 68109990001Other articles of cement, of concrete, or of artificial stone, whether or not reinforced7.5%

6811 石棉水泥、纖維水泥製品及類似品

• 68114010007Corrugated sheet, of containing asbestos10%
• 68114020005Other sheets, panels, tiles and similar articles of containing asbestos6.8%
• 68114030003Tubes, pipes and tube or pipe fittings, of containing asbestos10%
• 68114090000Other articles of containing asbestos5%
• 68118100009Corrugated sheets, of cellulose fibre-cement or the like10%
• 68118200008Other sheets, panels, tiles and similar articles of cellulose fibre-cement or the like6.8%
• 68118910009Tubes, pipes and tube or pipe fittings, of cellulose fibre-cement or the like10%
• 68118990002Other articles, of cellulose fibre-cement or the like5%

6812 經製作之石棉纖維；以石棉為主要成分或以石棉及碳酸鎂為主要成分之混合物；以此混合物或石棉製成之物品（例如線、織布、衣服、帽類、靴鞋、密合墊），不論是否加強者均在內，但不包括第６８１１或６８１３節所列者

• 68128010007Clothing, clothing accessories, footwear and headgear, mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate5%
• 68128020005Paper, millboard and felt, mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate5%
• 68128030003Compressed asbestos fibre jointing, mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate, in sheets of rolls5%
• 68128091009Asbestos packings, mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate, whether or not reinforced5%
• 68128092008Cord and string, made of mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate, whether or not plaited5%
• 68128093007Woven or knitted fabric, made of mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate5%
• 68128094006Fabricated asbestos fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate7.5%
• 68128095005Yarn and thread, mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate7.5%
• 68128099001Other articles,mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate5%
• 68129100006Clothing, clothing accessories, footwear and headgear, mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate5%
• 68129910006Other asbestos packings, mixtures with a basis of other asbestos or with a basis of asbestos and magnesium carbonate, whether or not reinforced5%
• 68129920004Cord and string, made of mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate, whether or not plaited5%
• 68129930002Woven or knitted fabric, made of mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate5%
• 68129940000Fabricated asbestos fibres; mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate7.5%
• 68129950007Yarn and thread, mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate7.5%
• 68129990009Other articles,mixtures with a basis of other asbestos or with a basis of other asbestos and magnesium carbonate5%

6813 摩擦材料及其製品（例如︰片、捲、扁條、段、盤、墊圈、墊片），未裝配，供製造煞車、離合器等，並以石棉、其他礦物或纖維素為主要成分者，不論其是否包括紡織材料或其他材料結合而成

• 68132011008Brake linings and pads, not punched, for vehicles7.5%
• 68132019000Other brake linings and pads, not punched10%
• 68132021006Brake linings and pads, cut to size and punched, for vehicles7.5%
• 68132029008Other brake linings and pads, cut to size and punched10%
• 68132030005Clutch facing, shaped and drilled, for machinery5%
• 68132040003Clutch facing, shaped and drilled, for vehicles7.5%
• 68132090002Other friction material and articles thereof, not mounted, for brakes, for clutches or the like, with a basis of asbestos, whether or not combined with textile or other materials10%
• 68138111004Brake linings and pads, in coil, not punched, for vehicles7.5%
• 68138119006Other brake linings and pads, in coil, not punched10%
• 68138121002Brake linings and pads, cut to size and punched, for vehicles7.5%
• 68138129004Other brake linings and pads, cut to size and punched10%
• 68138910007Clutch facing, shaped and drilled, for machinery5%
• 68138920005Clutch facing, shaped and drilled, for vehicles7.5%
• 68138990000Other friction material and articles thereof, not mounted, for brakes, for clutches or the like, with a basis of other mineral substances or of cellulose, whether or not combined with textile or other materials10%

6814 加工雲母及雲母製品，包括凝結或重組雲母，不論是否以紙、紙板或其他材料為支撐者

• 68141000002Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support5%
• 68149000005Other worked mica and articles of mica, including agglomerated or reconstitued mica, whether or not on a support of paper, paperboard or other materials3.4%

6815 未列名石製品及其他礦物製品（包括碳纖維、碳纖維製品及泥煤製品）

• 68151100000Carbon fibers1%
• 68151200009Fabrics of carbon fibres1%
• 68151300008Other articles of carbon fibres1%
• 68151900002Other non-electrical articles of graphite or other carbon10%
• 68152000009Articles of peat10%
• 68159100003Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite10%
• 68159912001Boron fibers and articles of boron fibers1%
• 68159920001Other articles of stone or mineral substances used for industrial purposes, other than carbon fibers and boron fibers10%
• 68159990006Other articles of stone or of mineral substances10%

税則の第1欄・第2欄・第3欄の税率はどう違いますか？

《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。

本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。

よくある質問

本ページの法源とデータの出典は？

• 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
• 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
• 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
• 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
• 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
• 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
• 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
• 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
• 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。

関連情報