第69類「陶磁製品」の輸入関税はいくら？110件の品目番号の税率と輸入規定

第69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110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69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69類にはどのような品目番号がありますか？

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%

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。

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