第70類「ガラス及びその製品」の輸入関税はいくら？119件の品目番号の税率と輸入規定

第70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119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70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70類にはどのような品目番号がありますか？

7001 碎玻璃及玻璃廢料、碎屑（但來自第８５４９節陰極射線管或其他活化玻璃者除外）；玻璃塊

• 70010000005Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 85.49; glass in the mass0%

7002 玻璃球（第７０１８節之微球體除外），棒或管，未加工

• 70021000002Glass balls, unworked1.2%
• 70022000000Glass rods, unworked1.2%
• 70023100007Glass tubes, of fused quartz or other fused silica, unworked1.2%
• 70023200006Tubes, of other glass having a linear coefficient of expansion not exceeding 5x per kelvin within a temperature range of 0 degree c to 300 degree c, unworked.1.2%
• 70023900009Other glass tubes, unworked1.2%

7003 鑄製及軋製成片或成形玻璃，不論有無吸收、反射或不反射層，但未經其他方式加工者

• 70031210007Cast glass and rolled glass, in non-wired sheets, coloured, stained or ribbed throughout the mass (body tinted)1%
• 70031290000Other cast glass and rolled glass, in non-wired sheets, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer10%
• 70031910000Cast glass and rolled glass, non-wired sheet, colored, stained or ribbed not throughout the mass (non-body tinted)1%
• 70031990003Other cast glass and rolled glass, in non-wired sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked10%
• 70032000009Cast glass and rolled glass, in wired sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked10%
• 70033000007Cast glass and rolled glass, in profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked10%

7004 拉製或吹製之片狀玻璃，不論有無吸收、反射或不反射層，但未經其他方式加工者

• 70042000008Drawn glass and blown glass, in sheets, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer10%
• 70049000003Other drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked8%

7005 浮式平板玻璃及表面經研磨或拋光之平板玻璃，不論有無吸收、反射或不反射層，且未經其他方式加工者

• 70051010105Float glass and surface ground or polished glass, in sheets, non-wired, having a non-reflecting layer,of a thickness exceeding 1.1mm10%
• 70051010908Float glass and surface ground or polished glass, in sheets, non-wired, having a non-reflecting layer,of a thickness not exceeding (including) 1.1mm 10%
• 70051090000Other float glass and surface ground or polished glass, in sheets, non-wired, having an absorbent or reflecting layer7%
• 70052100006Float glass and surface ground or polished glass, in sheets, non-wired, coloured throughout the mass (body tinted), opacified, flashed or merely surface ground10%
• 70052910006Ceramic glass6.8%
• 70052990107Other float glass and surface ground or polished glass, in sheets, non-wired, but not otherwise worked, of a thickness exceeding 1.1mm (other than glass of subheading 7005.10 and 7005.21)7%
• 70052990205Other float glass and surface ground or polished glass, in sheets, non-wired, but not otherwise worked,of a thickness not exceeding (including) 1.1mm (other than glass of subheading 7005.10 and 7005.21)7%
• 70053000005Float glass and surface ground or polished glass, in sheets,wired, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked10%

7006 第７００３、７００４或７００５節之玻璃，經彎曲、邊緣處理、鏤刻、鑽孔、上釉或其他加工，但未鑲框或裝配其他材料者

• 70060000000Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials10%
• 70060000108Glass of heading 70.03, 70.04 or 70.05, merely edge-worked, not otherwise worked, not framed or fitted with other materials10%
• 70060000901Other articles of heading 70.0610%

7007 安全玻璃，包括強化或膠合玻璃

• 70071100006Toughened (tempered) safety glass, of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels8%
• 70071900008Other toughened (tempered) safety glass8%
• 70072100004Laminated safety glass, of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels8%
• 70072900006Other laminated safety glass8%

7008 複層之絕緣玻璃

• 70080000008Multiple-walled insulating units of glass10%

7009 玻璃鏡，已否鑲框者均在內，包括後視鏡

• 70091000005Rear-view mirrors for vehicles12.5%
• 70099110005Front surface mirror for optical video scanner, such as copying apparatus, facsimile apparatus and laser printer, unframed and cut, of a length not exceeding (including) 50 cm and of a width not exceeding (including) 2 cm5%
• 70099190008Other glass mirror, unframed12.5%
• 70099200006Other glass mirror, framed12.5%

7010 玻璃製大瓶、細頸瓶、壺、小藥瓶、安瓿及其他容器，供運輸或包裝貨物用者；保藏用玻璃大瓶；玻璃製塞或蓋

• 70101000002Ampoules, of glass5%
• 70102000000Stoppers, lids and other closures, of glass5%
• 70109000103Containers of glass, of a capacity exceeding 1 l5%
• 70109000201Containers of glass, of a capacity exceeding 0.33 l but not exceeding 1 l5%
• 70109000309Containers of glass, of a capacity exceeding 0.15 l but not exceeding 0.33 l5%
• 70109000407Containers of glass, of a capacity not exceeding 0.15 l5%

7011 開口中空玻璃（包括泡及管）及玻璃零件，無配件，供製電燈泡及光源，陰極射線管或類似品用者

• 70111000001Glass envelopes, (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lighting1%
• 70112000009Glass envelopes, (including bulbs and tubes), open, and glass parts thereof, without fittings, for cathode-ray tubes1%
• 70119000004Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for the similar articles1%

7013 玻璃器，供餐桌、廚房、盥洗室、辦事室、室內裝飾或類似用途者（不包括第７０１０或７０１８節所列者）

• 70131000009Articles of glass-ceramics, of a kind used for table, kitchen, toilet, office, indoor decoration or similar purpose5%
• 70132200005Stemware drinking glasses, of lead crystal8%
• 70132800009Other stemware drinking glasses, other than of glass-ceramics6.5%
• 70133300002Other drinking glasses of lead crystal, other than of glass- ceramics8%
• 70133700008Other drinking glasses, other than of glass-ceramics6.5%
• 70134100002Glassware of lead crystal, of a kind used for table (other than drinking glasses) or kitchen purposes8%
• 70134200001Glassware of glass having a linear coefficient of expansion not exceeding 5 x 10-6 of 0 degree c to 300 degree c, of a kind used for table (other than drinking glasses) or kitchen purposes8%
• 70134900004Other glassware of a kind used for table or kitchen purposes (other than drinking glasses)5%
• 70139100001Other glassware of lead crystal6.5%
• 70139910001Other office requisites glasswares8%
• 70139920009Other infant feeding bottles, glass6.8%
• 70139930007Other tobacconists' sundries, glass8%
• 70139940005Other vases, glass8%
• 70139990004Other glassware6.8%

7014 未經光學加工之信號用玻璃器及光學玻璃元件（不包括第７０１５節所列者）

• 70140011007Reflective glass for road marking lines and road signs10%
• 70140019009Other signalling glassware, not optically worked10%
• 70140021005Optical glass in the mass0%
• 70140029007Other optical elements of glass, not optically worked0%

7015 鐘錶玻璃及類似之玻璃，作非校正或校正眼鏡用之玻璃，呈弧形，彎形，空心及類似形，但未經光學加工者；空心球形玻璃及其切片，供製造上述玻璃用者

• 70151000007Glasses for corrective spectacles, not optically worked10%
• 70159010008Clock or watch glasses2.5%
• 70159021005Changeable color plates for sunglasses10%
• 70159029007Other glass for sunglasses10%
• 70159030004Protective glass, curved, bent or hollow for barometers and similar appliances10%
• 70159040002Blanks for corrective spectacle lenses0%
• 70159050009Bifocal lens blanks0%
• 70159060007Optical plate or sheet glass, polished3.4%
• 70159090001Other similar glasses0%

7016 舖地用磚、片、磚、塊、瓦及其他壓製或模造之玻璃製品，不論有無鑲金屬線，供建築或工程用者；玻璃立方體及其他玻璃小製品，不論有無鑲背，供作馬賽克磚及類似裝飾用途者；花飾鉛條窗玻璃及其類似品；多孔或泡沫玻璃之成片、磚、塊、板具等形狀者

• 70161000006Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes10%
• 70169000009Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms10%

7017 實驗室、衛生或醫療用之玻璃器，已否刻度或校正者均在內

• 70171000005Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, of fused quartz or other fused silica5%
• 70172000003Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, of other glass having a linear coefficient expansion not exceeding 5x per kelvin within a temperature range of 0 degree c to 300 degree c5%
• 70179000008Other laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated5%

7018 玻璃珠、仿珍珠、仿寶石、仿半寶石及類似之玻璃小製品，及其製成品，但仿首飾除外；玻璃假眼，用於人體者除外；燈工方法製作之玻璃塑像及其他玻璃裝飾品，仿首飾除外；玻璃顆粒，其直徑不超過1毫米者

• 70181010002Imitation pearls, of glass2.5%
• 70181021009Imitation precious or semi-precious stones, of glass, uncut and unpolished2.5%
• 70181029001Other imitation precious or semi-precious stones, of glass2.5%
• 70181090005Other glass beads and similar glass smallwares2.5%
• 70182010000Glass microspheres, for road marking lines and road signs, not exceeding 1 mm in diameter2.5%
• 70182090003Other glass microspheres, not exceeding 1 mm in diameter2.5%
• 70189010005Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery2.5%
• 70189020003Glass eyes other than prosthetic articles2.5%
• 70189030001Statuettes and other ornaments of lamp-worked glass, other than imitation jewellery2.5%

7019 玻璃纖維（包括玻璃絨）及其製品（例如：玻璃紗、紗束、梭織物）

• 70191100002Chopped strands, of a length of not more than 50 mm, of glass fibres5%
• 70191200001Rovings of glass fibres5%
• 70191300000Other yarn, slivers5%
• 70191400009Mechanically bonded mats of glass fibres5%
• 70191500008Chemically bonded mats of glass fibres5%
• 70191900200Other mats of glass fibres5%
• 70191900905Other chopped strands of glass fibres5%
• 70196100001Closed woven fabrics of rovings, of glass fibres5%
• 70196200000Other closed fabrics of rovings, of glass fibres7.5%
• 70196300009Closed woven fabrics, plain weave, of yarns, of glass fibres, not coated or laminated5%
• 70196400008Closed woven fabrics, plain weave, of yarns, of glass fibres, coated or laminated5%
• 70196500007Open woven fabrics of glass fibres, of a width not exceeding 30 cm5%
• 70196600006Open woven fabrics of glass fibres, of a width exceeding 30 cm5%
• 70196910001Other mechanically bonded webs, mattresses, boards and similar nonwoven products, of glass fibres7.5%
• 70196990004Other mechanically bonded fabrics of glass fibres5%
• 70197100009Veils (thin sheets) of glass fibres7.5%
• 70197200008Other closed fabrics of glass fibres7.5%
• 70197300007Other open fabrics of glass fibres7.5%
• 70198010006Glass wool7.5%
• 70198090009Articles of glass wool6%
• 70199010004Other glass fibres7.5%
• 70199090114Trimming material and scrap of glass fiber cloth6%
• 70199090123Glass fibres insulation tapes and the like6%
• 70199090196Other articles of glass fibres6%

7020 其他玻璃製品

• 70200011009Gauge-glasses, for boilers10%
• 70200012008Quartz reactor tubes and holders, designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers0%
• 70200013007Quartz crucibles, solely for the manufacture of semiconductor boules or ingots 1.2%
• 70200014006Other quartz products, solely for semiconductor industry1.2%
• 70200019001Other glassware for industrial or scientific use10%
• 70200020008Glassware for husband and horticulture10%
• 70200030006Glass mold for lens making2.5%
• 70200040004Glass inners for vacuum flasks or for other vacuum vessels0%
• 70200091002Glass cup for spotlights5%
• 70200099102Glass shower enclosure8%
• 70200099905Other articles of glass8%

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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