Chương 69 «Sản phẩm gốm sứ» nhập khẩu phải đóng bao nhiêu thuế? Thuế suất và quy định nhập khẩu của 110 mã số

Thuế suất các mã số trong Chương 69 phân bố ra sao?

Tính theo thuế suất cột thứ nhất của từng mã số, tổng cộng 110 mã số. Nguồn dữ liệu: Cơ sở dữ liệu biểu thuế HowBridge (đồng bộ dữ liệu biểu thuế của Tổng cục Hải quan, Bộ Tài chính), tổng hợp ngày 2026-09-16.

Chương 69 thường gặp những mã quy định nhập khẩu nào?

Mã quy định nhập khẩu ghi trên mã số cho biết trước khi nhập khẩu có thể cần thực hiện kiểm tra, kiểm dịch, xin giấy phép hoặc quản chế hàng hóa đại lục. Mã có thể chỉ liên quan đến một phần sản phẩm thuộc mã số đó, vui lòng nhấp vào mã số để xem giải thích đầy đủ. Mã số không có mã quy định, nghĩa là về mặt quản lý mậu dịch được phép nhập khẩu, miễn cấp giấy phép, nhưng không có nghĩa là được miễn kiểm tra, kiểm dịch hoặc miễn thuế.

Chương 69 có những mã số biểu thuế nào?

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%

Thuế suất cột thứ nhất, thứ hai, thứ ba trên biểu thuế khác nhau ở đâu?

Quy tắc chung 2 của «Biểu thuế nhập khẩu Hải quan» chia thuế suất thành 3 cột: Cột thứ nhất áp dụng cho hàng nhập khẩu từ các thành viên Tổ chức Thương mại Thế giới, hoặc từ quốc gia, vùng lãnh thổ có đãi ngộ tương hỗ với nước ta; Cột thứ hai chỉ áp dụng cho hàng nhập khẩu «đặc định» trong hai trường hợp: hàng hóa đặc định của quốc gia, vùng lãnh thổ kém phát triển hoặc đang phát triển đặc định, hoặc hàng hóa đặc định của quốc gia, vùng lãnh thổ đã ký hiệp định thương mại tự do, hiệp định hợp tác kinh tế với nước ta; trường hợp không áp dụng được hai cột trên mới áp dụng Cột thứ ba. Khi có thể áp dụng đồng thời cột thứ nhất và cột thứ hai, lấy mức thuế suất thấp hơn. Trung Quốc đại lục là thành viên Tổ chức Thương mại Thế giới, về nguyên tắc áp dụng cột thứ nhất; cột thứ hai đối với Trung Quốc đại lục chỉ giới hạn ở hàng hóa trong danh sách thu hoạch sớm ECFA.

Các trang chương và mã số trên trang này hiển thị thuế suất cột thứ nhất. Cột thứ hai trong bảng biểu thuế được đánh dấu đối tượng áp dụng bằng mã quốc gia, ví dụ «Miễn thuế (PA,GT,NI,SV,HN,NZ,SG)»; mã chỉ là ký hiệu trên bảng biểu thuế, trong đó một số hiệp định đã ngừng hoặc chấm dứt áp dụng (như Nicaragua, El Salvador, Honduras), việc áp dụng thực tế theo thông báo của Tổng cục Hải quan. Hàng hóa lẻ trong bưu kiện có quy định riêng: khi trị giá tính thuế vượt hạn mức miễn thuế, ngoại trừ thuốc lá, rượu và hàng áp dụng hạn ngạch thuế quan, tính thuế nhập khẩu theo thuế suất 5%; nhưng nếu một mặt hàng hoặc các mặt hàng cùng mã số cộng lại vượt quá 2.000 Đài tệ (NT$) thì không tính là hàng lẻ, phải tính thuế theo thuế suất của từng mã số (Quy tắc chung 5; Điều 8, 9 Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện). Quy định thuế suất 5% này chỉ áp dụng cho bưu kiện và hành khách, hàng chuyển phát nhanh tính theo thuế suất của từng mã số.

Câu hỏi thường gặp

Căn cứ pháp lý và nguồn dữ liệu của trang này từ đâu?

• Điều 3 Luật Hải quan: Việc thu thuế nhập khẩu và phân loại biểu thuế hàng hóa xuất nhập khẩu, trừ khi Luật Hải quan có quy định khác, thực hiện theo «Biểu thuế nhập khẩu Hải quan»; «Biểu thuế nhập khẩu Hải quan» được ban hành theo trình tự lập pháp riêng.
• Biểu thuế nhập khẩu Hải quan (Cơ sở dữ liệu pháp quy toàn quốc ghi ngày sửa đổi 28/1 năm Dân Quốc 115 (2026)): Quy tắc chung 2 về 3 cột thuế suất, Quy tắc chung 5 về hàng lẻ trong bưu kiện, Quy tắc giải thích 1 đến 6.
• Điều 21 Luật Hải quan và «Quy tắc thực hiện thẩm định trước phân loại thuế hàng nhập khẩu»: xin thẩm định trước phân loại thuế trước khi nhập khẩu.
• Điều 20 Luật Thuế giá trị gia tăng và Thuế doanh thu phi giá trị gia tăng: thuế giá trị gia tăng hàng nhập khẩu tính theo số tiền sau khi cộng thuế nhập khẩu vào trị giá tính thuế hải quan; Điều 41: thuế giá trị gia tăng hàng nhập khẩu do Hải quan thu hộ.
• Quy tắc thông quan xuất nhập khẩu hàng hóa bưu kiện Điều 7, 8, 9, 11, 12: miễn thuế 2.000 Đài tệ (NT$), vượt mức tính thuế toàn bộ, định nghĩa hàng lẻ, gộp tính bưu kiện của cùng người gửi gửi cùng ngày đến cho cùng người nhận, quá 6 lần trong nửa năm không được áp dụng miễn thuế.
• Thông báo số 11104603570 ngày 19/8 năm Dân Quốc 111 (2022) của Bộ Kinh tế: quy định cho phép miễn xin giấy phép nhập khẩu đối với hàng hóa đại lục số lượng nhỏ; Thông báo số 111046035701 cùng ngày: các mặt hàng bị loại trừ áp dụng.
• Thông báo số 1061018778 ngày 7/9 năm Dân Quốc 106 (2017) của Bộ Tài chính: cùng lô có trị giá tính thuế từ 2.000 Đài tệ (NT$) trở xuống được miễn thuế; Lệnh số 1061011007 ngày 26/5 năm Dân Quốc 106 (2017) của Bộ Tài chính: quá 6 lần thông quan miễn thuế trong nửa năm thì không áp dụng.
• Thuyết minh chung phiên bản năm Dân Quốc 112 (2023) của «Tuyển tập Biểu thuế nhập khẩu Hải quan và Bảng phân loại hàng hóa xuất nhập khẩu Trung Hoa Dân Quốc» do Tổng cục Hải quan, Bộ Tài chính ban hành: 21 phần, 97 chương (Chương 77 để trống), Chương 98 được bổ sung ngoài khung HS, cùng với mã số biểu thuế 8 chữ số, phân loại quản lý và thống kê thương mại 10 chữ số, cộng thêm 1 chữ số kiểm tra.
• «Bảng mã quy định nhập khẩu» của Cục Ngoại thương Quốc tế, Bộ Kinh tế: cột quy định nhập khẩu để trống nghĩa là «cho phép (miễn cấp giấy phép)».

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