Bab 69 “Produk Keramik” berapa bea masuknya? Tarif dan ketentuan impor dari 110 pos tarif

Bagaimana distribusi tarif pos tarif di Bab 69?

Dihitung berdasarkan tarif kolom pertama tiap pos tarif, total 110 pos tarif. Sumber data: Basis data tarif HowBridge (disinkronkan dengan data tarif dari Direktorat Jenderal Bea Cukai, Kementerian Keuangan), dirangkum pada 2026-09-16.

Kode ketentuan impor apa saja yang umum di Bab 69?

Kode ketentuan impor yang tercantum pada pos tarif menandakan bahwa sebelum impor mungkin perlu dilakukan pemeriksaan, karantina, izin, atau kontrol barang Tiongkok daratan. Kode tersebut mungkin hanya berlaku untuk sebagian produk di bawah pos tarif itu, silakan klik pos tarif untuk melihat keterangan lengkap. Pos tarif tanpa kode, berarti dari sisi kontrol perdagangan diizinkan diimpor, dibebaskan dari penerbitan izin, tetapi bukan berarti dibebaskan dari pemeriksaan, karantina, atau pajak.

Pos tarif apa saja yang ada di Bab 69?

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%

Apa bedanya tarif kolom pertama, kedua, dan ketiga dalam tarif?

Kaidah Umum 2 dari «Tarif Impor Pabean» membagi tarif menjadi 3 kolom: Kolom pertama berlaku untuk barang impor dari anggota Organisasi Perdagangan Dunia, atau dari negara/wilayah yang memiliki perlakuan timbal balik dengan Taiwan; Kolom kedua hanya berlaku untuk barang impor “tertentu” dalam dua kondisi: barang tertentu dari negara/wilayah kurang berkembang atau berkembang tertentu, atau barang tertentu dari negara/wilayah yang telah menandatangani perjanjian perdagangan bebas atau perjanjian kerja sama ekonomi dengan Taiwan; jika tidak dapat menggunakan dua kolom di atas, baru berlaku Kolom ketiga. Jika kolom pertama dan kedua dapat berlaku bersamaan, diambil tarif yang lebih rendah. Tiongkok daratan adalah anggota Organisasi Perdagangan Dunia, pada prinsipnya menggunakan kolom pertama; kolom kedua untuk Tiongkok daratan hanya terbatas pada barang dalam daftar Early Harvest ECFA.

Halaman bab dan pos tarif di situs ini menampilkan tarif kolom pertama. Kolom kedua dalam tabel tarif ditandai dengan kode negara untuk objek yang berlaku, misalnya “Bebas pajak (PA,GT,NI,SV,HN,NZ,SG)”; kode hanya merupakan tanda pada tabel tarif, sebagian perjanjian di antaranya sudah dihentikan atau diakhiri penerapannya (seperti Nikaragua, El Salvador, Honduras), penerapan sebenarnya mengikuti pengumuman Direktorat Jenderal Bea Cukai. Barang eceran dalam paket pos memiliki ketentuan tersendiri: jika nilai pabean melebihi batas bebas pajak, kecuali tembakau, minuman beralkohol, dan barang berkuota tarif, dikenakan bea masuk dengan tarif 5%; tetapi jika satu item atau barang dengan pos tarif yang sama digabungkan melebihi NT$2.000, tidak dianggap barang eceran, harus dikenakan pajak sesuai tarif masing-masing pos tarif (Kaidah Umum 5; Pasal 8, 9 Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor). Ketentuan tarif 5% ini hanya mencakup paket pos dan penumpang, barang kiriman ekspres dihitung sesuai tarif masing-masing pos tarif.

Pertanyaan yang Sering Diajukan

Dari mana dasar hukum dan sumber data halaman ini?

• Pasal 3 Undang-Undang Kepabeanan: Pemungutan bea masuk dan klasifikasi tarif barang ekspor-impor, kecuali Undang-Undang Kepabeanan mengatur lain, mengikuti «Tarif Impor Pabean»; «Tarif Impor Pabean» ditetapkan dan diumumkan melalui proses legislatif tersendiri.
• Tarif Impor Pabean (Basis Data Peraturan Nasional mencantumkan tanggal revisi terakhir 28 Januari Tahun ROC 115 (2026)): Kaidah Umum 2 tentang 3 kolom tarif, Kaidah Umum 5 tentang barang eceran dalam paket pos, Kaidah Interpretasi 1 sampai 6.
• Pasal 21 Undang-Undang Kepabeanan dan «Peraturan Pelaksanaan Putusan Klasifikasi Tarif Barang Impor di Muka»: pengajuan putusan klasifikasi tarif di muka sebelum impor.
• Pasal 20 Undang-Undang Pajak Pertambahan Nilai dan Pajak Usaha Non-PPN: PPN barang impor dihitung dari jumlah setelah bea masuk ditambahkan ke nilai pabean; Pasal 41: PPN barang impor dipungut oleh Bea Cukai.
• Peraturan Kepabeanan Barang Paket Pos Ekspor-Impor Pasal 7, 8, 9, 11, 12: bebas pajak NT$2.000, pemungutan penuh jika melebihi batas, definisi barang eceran, penggabungan perhitungan paket dari pengirim yang sama yang tiba pada tanggal yang sama untuk penerima yang sama, lebih dari 6 kali dalam setengah tahun tidak berlaku bebas pajak.
• Pengumuman Kementerian Perekonomian No. 11104603570 tanggal 19 Agustus Tahun ROC 111 (2022): ketentuan bebas izin impor untuk barang Tiongkok daratan bernilai kecil; Pengumuman No. 111046035701 tanggal sama: item barang yang dikecualikan dari penerapan.
• Pengumuman Kementerian Keuangan No. 1061018778 tanggal 7 September Tahun ROC 106 (2017): satu kiriman dengan nilai pabean NT$2.000 ke bawah bebas pajak; Keputusan Kementerian Keuangan No. 1061011007 tanggal 26 Mei Tahun ROC 106 (2017): lebih dari 6 kali pembebasan pajak dalam setengah tahun tidak berlaku lagi.
• Penjelasan umum «Kompilasi Tarif Impor Pabean dan Tabel Klasifikasi Barang Ekspor-Impor Republik Tiongkok» edisi Tahun ROC 112 (2023) oleh Direktorat Jenderal Bea Cukai, Kementerian Keuangan: 21 bagian, 97 bab (Bab 77 dikosongkan), Bab 98 ditambahkan di luar kerangka HS, serta kode tarif 8 digit, klasifikasi manajemen perdagangan dan statistik 10 digit, ditambah 1 digit angka pemeriksaan.
• «Tabel Kode Ketentuan Impor» dari Biro Perdagangan Internasional, Kementerian Perekonomian: kolom ketentuan impor yang kosong berarti “diizinkan (dibebaskan dari penerbitan izin)”.

Bacaan Lanjutan