제68류「석재, 플라스터, 시멘트, 석면, 운모 또는 유사 재료의 제품」수입관세는 얼마?106개 품목번호의 세율과 수입규정

제68류 품목번호의 세율 분포는?

각 품목번호의 제1란 세율을 기준으로 산출(총 106개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.

제68류에서 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.

제68류에는 어떤 품목번호가 있나요?

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%

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.

자주 묻는 질문

본 페이지의 법적 근거와 자료 출처는?

• 관세법 제3조: 관세의 징수 및 수출입화물의 세칙 분류는 관세법에 별도 규정이 있는 경우를 제외하고 《해관수입세칙》 규정에 따르며, 《해관수입세칙》은 별도의 입법절차를 거쳐 제정·공포된다.
• 해관수입세칙(전국법규데이터베이스 기재 개정일 115년 1월 28일): 총칙 2 세율 3란, 총칙 5 우편소포 소액잡화, 해석준칙 1~6.
• 관세법 제21조 및 《수입화물세칙사전심사시행규정》: 수입 전 세칙 사전심사 신청에 관한 사항.
• 부가가치형 및 비부가가치형 영업세법 제20조: 수입화물은 관세 완세가격에 수입세를 가산한 금액을 기준으로 영업세를 계산한다. 제41조: 수입화물의 영업세는 세관이 대리 징수한다.
• 우편소포물품수출입통관규정 제7조·제8조·제9조·제11조·제12조: 신대만달러 2,000원 이하 면세, 초과분 전액 과세, 소액잡화의 정의, 동일 발송인이 동일 도착일에 동일 수취인에게 보낸 우편소포의 합산 계산, 반기 내 6회 초과 시 면세 미적용.
• 경제부 111년 8월 19일 경무자 제11104603570호 공고: 소량의 대륙물품 수입 시 수입허가증 발급을 면제하는 규정. 같은 날짜 경무자 제111046035701호 공고: 적용 제외 품목.
• 재정부 106년 9월 7일 대재관자 제1061018778호 공고: 동일 건 완세가격이 신대만달러 2,000원 이하인 경우 면세. 재정부 106년 5월 26일 대재관자 제1061011007호 령: 반기 내 면세 통관이 6회를 초과하면 적용되지 않음.
• 재정부 관무서 《중화민국 해관수입세칙 수출입화물분류표 합정본》 112년판 총설명: 21부, 97류(제77류는 결번), 제98류는 HS 체계 외에 별도 설정. 8자리 세칙호별, 10자리 무역관리 및 통계분류, 여기에 1자리 검사숫자를 더한 구성.
• 경제부 국제무역서 《수입규정코드표》: 수입규정란이 공란인 경우 「허용(허가증 발급 면제)」을 의미한다.

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