अध्याय 69 सिरेमिक उत्पाद — आयात शुल्क कितना है? 110 टैरिफ कोड की कर दर और आयात नियम

अध्याय 69 में कोड की टैरिफ दरों का वितरण कैसा है?

प्रत्येक टैरिफ कोड की पहली कॉलम कर दर के आधार पर गणना, कुल 110 टैरिफ कोड। डेटा स्रोत: HowBridge टैरिफ डेटाबेस (वित्त मंत्रालय, सीमा शुल्क प्रशासन के टैरिफ डेटा के साथ समन्वित), 2026-09-16 को संकलित।

अध्याय 69 में सामान्य आयात नियम कोड कौन से हैं?

आयात नियम कोड टैरिफ कोड पर अंकित होता है, जो आयात से पहले आवश्यक निरीक्षण, संगरोध, परमिट या मुख्य भूमि वस्तु नियंत्रण को दर्शाता है। कोड केवल टैरिफ कोड के अंतर्गत कुछ उत्पादों पर लागू हो सकता है; पूर्ण विवरण के लिए टैरिफ कोड पर क्लिक करें। यदि टैरिफ कोड पर कोई कोड नहीं है, तो इसका अर्थ है कि व्यापार नियंत्रण के लिहाज़ से आयात की अनुमति है और परमिट से छूट है, लेकिन इसका अर्थ निरीक्षण, संगरोध या कर से छूट नहीं है।

अध्याय 69 में कौन से टैरिफ कोड हैं?

6901 磚、塊、瓦及其他陶瓷製品，以矽化石粉製者（例如矽藻土）或類似矽土製者

• 69010000008Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths8%

6902 耐火磚、塊、瓦及其他類似之耐火陶瓷建材製品，但矽化石粉製品或類似矽土製者除外

• 69021000005Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths containing by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O38%
• 69022000003Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals containing by weight more than 50 % of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products8%
• 69029010006Molten-cast refractory0%
• 69029090009Other refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or of similar siliceous earths8%

6903 其他耐火陶瓷製品（例如：甑、坩鍋、隔焰爐、噴嘴、栓塞、支架、灰皿、管子、護套、桿及滑門），但矽化石粉製品或類似矽土製者除外

• 69031010002Crucibles, containing by weight more than 50 % of free carbon, other than those of siliceous fossil meals or of similar siliceous earths6%
• 69031020000Saggers, containing by weight more than 50 % of free carbon, other than those of siliceous fossil meals or of similar siliceous earths6.8%
• 69031030008Other fire rosd or plates6.8%
• 69031090005Other refractory ceramic goods, containing by weight more than 50 % of free carbon, other than those of siliceous fossil meals or of similar siliceous earths6.8%
• 69032010000Crucibles, containing by weight more tham 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2), other than those of siliceous fossil meals or of similar siliceous earths6.8%
• 69032020008Saggers, containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2), other than those of siliceous fossil meals or of similar siliceous earths6.8%
• 69032090003Other refractory ceramic goods, containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2), other than those of siliceous fossil meals or of similar siliceous earths6.8%
• 69039010005Other crucibles6.8%
• 69039020003Other saggers6.8%
• 69039030001Other metal filters of ceramic6.5%
• 69039040009Other fire rods10%
• 69039050006Other fire plates6.8%
• 69039090008Other refractory ceramic goods, other than those of siliceous fossil meals or of similar siliceous earths6%

6904 陶瓷製之建築用磚，舖地用磚，支撐或填充用之瓦及類似品

• 69041000003Ceramic building bricks5%
• 69049000006Other ceramic flooring blocks, support or filler tiles and the like5%

6905 屋頂瓦、煙囪罩、通風帽、煙囪襯裡、建築物上之裝飾及其他建築用陶瓷製品

• 69051000002Roofing tiles, ceramic5%
• 69059000005Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods5%

6906 陶瓷瓦管、導管、排水管及管配件

• 69060000003Ceramic pipes, conduits, guttering and pipe fittings5%

6907 陶瓷舖面磚、貼面磚，包括爐面磚及牆面磚；陶瓷馬賽克磚及類似品，不論有無褙襯者；收邊陶瓷面磚（異型陶瓷面磚）

• 69072100114Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100123Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100212Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 7cm or more but less than 41 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100221Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 7cm or more but less than 41 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100310Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm,, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100329Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100418Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100427Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100515Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100524Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100613Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100622Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100711Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100720Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100917Other unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072100926Other glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5%10%
• 69072200113Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200122Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200211Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 7cm or more but less than 41 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200220Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 7cm or more but less than 41 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200319Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200328Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200417Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200426Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200514Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200523Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200612Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200621Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200710Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200729Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200916Other unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072200925Other glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight not exceeding 0.5% but not exceeding 10%10%
• 69072300112Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300121Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300210Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300229Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square, the side of which is less than 7 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300318Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300327Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is 41cm or more but less than 61 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300416Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300425Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 61cm or more but less than 81 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300513Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300522Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 81cm or more but less than 121 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300611Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300620Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 121cm or more but less than 181 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300719Unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300728Glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is 181cm or more but less than 241 cm, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300915Other unglazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69072300924Other glazed ceramic flags and paving, includes hearth or wall tiles, whether or not rectangular, whether or not on a backing, other than those of subheadings 6907.30 and 6907.40, of a water absorption coefficient by weight exceeding 10%10%
• 69073000113Unglazed ceramic mosaic cubes and the like, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, other than those of subheading 6907.40, whether or not on a backing10%
• 69073000122Glazed ceramic mosaic cubes and the like, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, other than those of subheading 6907.40, whether or not on a backing10%
• 69073000916Other unglazed ceramic mosaic cubes and the like, whether or not on a backing10%
• 69073000925Other glazed ceramic mosaic cubes and the like, whether or not on a backing10%
• 69074000111Unglazed ceramic finishing ceramics, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm10%
• 69074000120Glazed ceramic finishing ceramics, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm10%
• 69074000914Other unglazed ceramic finishing ceramics10%
• 69074000923Other glazed ceramic finishing ceramics10%

6909 實驗室、化學或其他工業用陶瓷製品；陶瓷槽、桶及類似之農業用容器；陶瓷罐、缸及類似品，供搬運或包裝貨物用者

• 69091110005Thread guides, for textile machine, of porcelain or china6.5%
• 69091120003Laboratory wares, of porcelain or china7%
• 69091130001Grinding balls, of porcelain or China3%
• 69091190008Chemical or industrial wares, of porcelain or china6.8%
• 69091210004Thread guides, for textile machine, of ceramic7%
• 69091220002Laboratory wares, of ceramic7%
• 69091290007Chemical or other industrial wares, of ceramic6%
• 69091910007Thread guides, for textile machine, of ceramic7%
• 69091920005Laboratory wares, of ceramic7%
• 69091930003Grinding balls, of ceramic, other than of porcelain or China3%
• 69091990000Chemical or other industrial wares, of ceramic6%
• 69099010009Filter, for water faucet7%
• 69099090002Other ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods7%

6910 陶瓷洩水槽、臉盆、臉盆座、浴缸、洗滌盆、抽水馬桶、沖洗槽、便器及類似衛生裝置

• 69101000005Sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures, of porcelain or china7.5%
• 69109000008Other ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures (of porcelain or china are classified in division 691010.00)7.5%

6911 瓷製餐具、廚具、其他家庭器皿及盥洗室用具

• 69111000004Tableware and kitchenware, of porcelain or china10%
• 69119000007Other household articles and toilet articles, porcelain or china10%

6912 瓷器除外，餐具、廚具、其他家庭器皿及盥洗室用具

• 69120010003Ceramic tableware and kitchenware, other than of porcelain or china10%
• 69120090006Other ceramic household articles and toilet articles, other than of porcelain or china7.5%

6913 陶瓷塑像及其他裝飾陶瓷製品

• 69131000100Statuettes, of porcelain or china8%
• 69131000903Other statuettes and other ornamental articles, of porcelain or china8%
• 69139000103Statuettes, of ceramic (of porcelain or china are classified in 69131000-10)8%
• 69139000906Other statuettes and other ornamental articles, of ceramic (of porcelain or china are classified in 69131000-90)8%

6914 其他陶瓷製品

• 69141010009Burners for acetylene, of porcelain or china8%
• 69141020007Articles for road marking lines, of porcelain or china8%
• 69141090002Other articles, of porcelain or china10%
• 69149010002Burners for acetylene, of creamic8%
• 69149020000Articles for road marking lines, of ceramic8%
• 69149030008Ink-wells, of ceramic10%
• 69149090103Fine ceramic (new ceramic)10%
• 69149090906Other articles of ceramic (of porcelain or china are classified in 691410.90)10%

टैरिफ में पहली, दूसरी और तीसरी कॉलम कर दरों में क्या अंतर है?

सीमा शुल्क आयात टैरिफ के सामान्य नियम 2 के अनुसार कर दरों को 3 कॉलम में बांटा गया है: पहली कॉलम विश्व व्यापार संगठन के सदस्यों, या ताइवान के साथ पारस्परिक व्यवहार रखने वाले देशों/क्षेत्रों से आयातित माल पर लागू होती है; दूसरी कॉलम केवल दो स्थितियों में "विशिष्ट" आयातित माल पर लागू होती है: विशिष्ट कम विकसित, विकासशील देशों/क्षेत्रों की विशिष्ट वस्तुएं, या ताइवान के साथ मुक्त व्यापार समझौता या आर्थिक सहयोग समझौता करने वाले देशों/क्षेत्रों की विशिष्ट वस्तुएं; जो पहली दो कॉलम के लिए योग्य नहीं हैं, वे तीसरी कॉलम का उपयोग करते हैं। यदि पहली और दूसरी कॉलम दोनों के लिए योग्य हों, तो कम कर दर लागू होती है। चीन मुख्य भूमि विश्व व्यापार संगठन का सदस्य है, सिद्धांततः पहली कॉलम का उपयोग करता है; दूसरी कॉलम चीन मुख्य भूमि के लिए केवल ECFA अर्ली हार्वेस्ट सूची की वस्तुओं पर लागू होती है।

इस साइट के अध्याय और टैरिफ कोड पृष्ठों पर पहली कॉलम की कर दर दिखाई जाती है। दूसरी कॉलम टैरिफ तालिका में योग्य लक्ष्यों के लिए देश कोड के साथ चिह्नित की जाती है, उदाहरण के लिए "कर-मुक्त (PA,GT,NI,SV,HN,NZ,SG)"; कोड केवल टैरिफ तालिका पर एक चिह्न है, और कुछ समझौते बंद या समाप्त हो चुके हैं (जैसे निकारागुआ, अल सल्वाडोर, होंडुरास); वास्तविक प्रयोज्यता सीमा शुल्क प्रशासन की अधिसूचना पर निर्भर करती है। डाक पार्सल में छिटपुट वस्तुओं के लिए अलग नियम हैं: जब कर योग्य कीमत कर-मुक्त सीमा से अधिक हो, तो तंबाकू व शराब और टैरिफ कोटा वाली वस्तुओं को छोड़कर, 5% की दर से कस्टम ड्यूटी लगाई जाती है; लेकिन यदि एकल मद या समान टैरिफ कोड की वस्तुओं का कुल NT$2,000 से अधिक हो, तो इसे छिटपुट वस्तु नहीं माना जाता, और प्रत्येक टैरिफ कोड की कर दर के अनुसार कर लगाया जाता है (सामान्य नियम 5; डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि की धारा 8 और 9)। यह 5% नियम केवल डाक पार्सल और यात्रियों पर लागू होता है; एक्सप्रेस माल की गणना प्रत्येक टैरिफ कोड की कर दर के अनुसार होती है।

अक्सर पूछे जाने वाले प्रश्न

इस पृष्ठ के कानूनी स्रोत और डेटा कहाँ से आते हैं?

• सीमा शुल्क अधिनियम धारा 3: आयात-निर्यात माल की कस्टम ड्यूटी वसूली और टैरिफ वर्गीकरण, जब तक सीमा शुल्क अधिनियम में अन्यथा निर्दिष्ट न हो, सीमा शुल्क आयात टैरिफ के नियमों के अनुसार होती है; सीमा शुल्क आयात टैरिफ को एक अलग विधायी प्रक्रिया के माध्यम से बनाया और घोषित किया जाता है।
• सीमा शुल्क आयात टैरिफ (राष्ट्रीय कानून डेटाबेस में दर्शाई गई संशोधन तिथि 28 जनवरी ROC वर्ष 115 (2026) है): सामान्य नियम 2 की तीन कॉलम कर दरें, सामान्य नियम 5 डाक पार्सल में छिटपुट वस्तुएं, तथा व्याख्या के सामान्य नियम 1 से 6।
• सीमा शुल्क अधिनियम धारा 21 और आयातित माल के अग्रिम टैरिफ निर्धारण कार्यान्वयन विधि: आयात से पहले अग्रिम टैरिफ निर्धारण के लिए आवेदन।
• मूल्य वर्धित और गैर-मूल्य वर्धित व्यापार कर अधिनियम धारा 20: आयातित माल पर बिक्री कर की गणना कस्टम ड्यूटी सहित कर योग्य कीमत के आधार पर होती है; धारा 41: आयातित माल की बिक्री कर सीमा शुल्क द्वारा एकत्र की जाती है।
• डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि धारा 7, 8, 9, 11, 12: NT$2,000 कर छूट, सीमा से अधिक होने पर पूर्ण राशि पर कर, छिटपुट वस्तु की परिभाषा, एक ही प्रेषक द्वारा एक ही आगमन तिथि पर एक ही प्राप्तकर्ता को भेजे गए डाक पार्सल की संयुक्त गणना, और अर्धवर्ष में 6 बार से अधिक होने पर कर छूट लागू न होना।
• आर्थिक मामलों के मंत्रालय की 19 अगस्त ROC वर्ष 111 (2022) की अधिसूचना, जिंग-माओ-ज़ी नंबर 11104603570: अल्प मात्रा मुख्य भूमि वस्तुओं के लिए परमिट-मुक्त आयात नियम; उसी दिन जिंग-माओ-ज़ी नंबर 111046035701 अधिसूचना: इन नियमों से बाहर रखी गई वस्तु मदें।
• वित्त मंत्रालय की 7 सितंबर ROC वर्ष 106 (2017) की अधिसूचना, ताई-काई-गुआन-ज़ी नंबर 1061018778: एक ही खेप की कर योग्य कीमत NT$2,000 या उससे कम होने पर कर छूट; वित्त मंत्रालय का 26 मई ROC वर्ष 106 (2017) का आदेश, ताई-काई-गुआन-ज़ी नंबर 1061011007: अर्धवर्ष में 6 बार से अधिक कर-मुक्त निकासी होने पर छूट लागू न होना।
• वित्त मंत्रालय सीमा शुल्क प्रशासन, चीन गणराज्य सीमा शुल्क आयात टैरिफ आयात-निर्यात माल वर्गीकरण तालिका संयुक्त संस्करण, ROC वर्ष 112 (2023) संस्करण का सामान्य विवरण: 21 अनुभाग, 97 अध्याय (अध्याय 77 खाली रखा गया), अध्याय 98 HS संरचना से बाहर जोड़ा गया, साथ ही 8-अंकीय टैरिफ संख्या, 10-अंकीय व्यापार प्रबंधन और सांख्यिकी वर्गीकरण, तथा 1 अतिरिक्त जांच अंक।
• आर्थिक मामलों के मंत्रालय, अंतरराष्ट्रीय व्यापार प्रशासन का आयात नियम कोड तालिका: खाली आयात नियम कॉलम का अर्थ है "अनुमत (परमिट जारी करने से छूट)"।

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