Bab 72 Besi dan Keluli — Berapakah duti import? Kadar cukai dan peraturan import bagi 767 kod tarif
Jawapan Pantas: Berapakah duti import bagi Bab 72?
Bab 72 Besi dan Keluli mempunyai sejumlah 767 kod tarif; kadar cukai lajur pertama yang paling biasa ialah 0%.Antaranya, 767 kod tarif dikenakan 0% (100%), manakala kadar cukai ad valorem tertinggi ialah 0%.409 kod tarif mempunyai kod peraturan import; yang paling biasa ialah MW0 (337 kod tarif).Semasa import, cukai jualan dikenakan ke atas jumlah selepas duti kastam (dan cukai barangan, cukai tembakau & alkohol, dll.) ditambah kepada harga cukai; peraturan pengecualian cukai untuk import bernilai kecil dijelaskan dalam Soalan Lazim di bawah; jumlah cukai sebenar yang perlu dibayar tertakluk kepada penetapan Kastam.
Bagaimana taburan kadar tarif kod dalam Bab 72?
- 0% 767
- Melebihi 0% hingga 5% 0
- Melebihi 5% hingga 10% 0
- Melebihi 10% 0
- Cukai spesifik atau kaedah pengiraan cukai lain 0
Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 767 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.
Apakah kod peraturan import biasa dalam Bab 72?
Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.
MW0
Barangan dari China daratan dilarang import.
337 kod tarif
469
Except for products with country of origin that the Ministry of Finance has declared are subject to anti-dum…
66 kod tarif
MP1
Barangan dari China daratan dibenarkan import bersyarat mengikut "Senarai Import Bersyarat".
30 kod tarif
C02
Sesetengah produk di bawah kategori ini termasuk produk wajib periksa import Biro Standard.
18 kod tarif
560
Sisa industri yang ditetapkan Kementerian Alam Sekitar guna kod khas.
5 kod tarif
MW0 tidak bermaksud tidak boleh dihantar sama sekali.MW0 = dilarang diimport dari China Daratan. Pengecualian: barangan China Daratan Bab 25–97 dalam kuantiti kecil boleh diimport tanpa permit import, dengan syarat keseluruhan borang import bernilai CIF tidak melebihi NT$32,000 dan setiap produk tidak melebihi 24 unit (40 kg jika tidak boleh dikira; produk ditentukan mengikut nombor model, jika tiada model dikira mengikut setiap butiran dalam borang, dan tidak boleh dipecahkan mengikut saiz, spesifikasi atau warna; batu kepala 6802 dan jubin kepala 6907 mesti memenuhi kedua-dua had 24 unit dan 40 kg). Motosikal elektrik, basikal elektrik dan pengawalnya (kod 8711.60.10, 8711.60.20, 8543.70.99.50) dikecualikan, dan Bab 1–24 tidak layak. Peraturan import lain seperti pemeriksaan dan kuarantin masih perlu dipatuhi secara berasingan. Ini tidak bermakna dikecualikan cukai.
Bab ini mempunyai 18 kod tarif bertanda C01 atau C02, yang melibatkan pemeriksaan import wajib oleh Biro Piawaian, Metrologi dan Pemeriksaan (BSMI), Kementerian Hal Ehwal Ekonomi. Untuk cara menentukan sama ada perlu diperiksa dan sama ada terdapat had pengecualian untuk kegunaan sendiri, lihat Panduan Pemeriksaan Produk BSMI.
Apakah kod tarif yang terdapat dalam Bab 72?
7201 塊狀或其他初級形狀之生鐵及鏡鐵
- 72011000109Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 2.0% or more of silicon0%
- 72011000207Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 1.5% or more but less than 2.0% of silicon0%
- 72011000305Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and 1.2% or more but less than 1.5% of silicon0%
- 72011000403Non-alloy pig iron containing by weight 0.5% or less of phosphorus, and less than 1.2% of silicon0%
- 72011000902Other non-alloy pig iron containing by weight 0.5% or less of phosphorus0%
- 72012000009Non-alloy pig iron, in pigs, blocks or other primary forms, containing by weight more than 0.5% of phosphorus0%
- 72015010000Alloy pig iron, in pigs, blocks or other primary forms0%
- 72015020008Spiegeleisen, in pigs, blocks or other primary forms0%
7202 合金鐵
- 72021100009Ferro-manganese, containing by weight more than 2% of carbon0%
- 72021900001Ferro-manganese containing by weight not exceeding 2% of carbon0%
- 72022100007Ferro-silicon containing by weight more than 55% of silicon0%
- 72022900009Ferro-silicon, containing by weight not exceeding 55% of silicon0%
- 72023000006Ferro-silico-manganese0%
- 72024100003Ferro-chromium, containing by weight more than 4% of carbon0%
- 72024900005Ferro-chromium, containing by weight not exceeding 4% of carbon0%
- 72025000001Ferro-silico-chromium0%
- 72026000009Ferro-nickel0%
- 72027000007Ferro-molybdenum0%
- 72028010003Ferro-tungsten0%
- 72028020001Ferro-silico-tungsten0%
- 72029110000Ferro-titanium0%
- 72029120008Ferro-silico-titanium0%
- 72029200001Ferro-vanadium0%
- 72029300000Ferro-niobium (ferro-columbium)0%
- 72029910002Ferro-aluminium-nickel-cobalt0%
- 72029990005Other ferro-alloys0%
7203 塊狀、顆粒狀或類似形狀由鐵礦砂直接還原所得之鐵產品及其他海棉鐵產品;塊狀、顆粒狀或類似形狀之鐵,純度以重量計不低於99.94%者
- 72031000009Ferrous products obtained by direct reduction of iron ore, in lumps, pellets or similar forms0%
- 72039010000Spongy ferrous products, in lumps, pellets or similar forms0%
- 72039020008Iron having a minimum purity by weight of 99.94% in lumps, pellets or similar forms0%
7204 鐵屬廢料及碎屑;重熔用廢鋼鐵鑄錠
- 72041000008Waste and scrap of cast iron0%
- 72042100005Waste and scrap of stainless steel0%
- 72042900007Waste and scrap of other alloy steels0%
- 72043000004Waste and scrap of tinned iron or steel0%
- 72044100001Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles0%
- 72044920009Plate cutting0%
- 72044990102Scrap metal of iron or steel sheets and plates from ship0%
- 72044990905Other waste and scrap, of iron or steel0%
- 72045000009Remelting scrap ingots0%
7205 粒狀及粉狀之生鐵、鏡鐵、鋼鐵
- 72051010005Granules of pig iron0%
- 72051020003Granules of spiegeleisen, iron or steel0%
- 72052100004Powders of alloy steel0%
- 72052900104Other powders of pig iron0%
- 72052900202Other powders of spiegeleisen, iron or steel0%
7206 鐵及非合金鋼成錠或其他初級形狀(不包括第7203節之鐵)
- 72061000006Iron and non-alloy steel in ingots0%
- 72069000009Iron and non-alloy steel in other primary forms0%
7207 鐵或非合金鋼之半製品
- 72071100111Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72071100120Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (including square) cross-section, of a width of 200 mm and measuring less than twice the thickness0%
- 72071100219Semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72071100228Semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (including square) cross-section, of a width of 200 mm and measuring less than twice the thickness0%
- 72071200101Other semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon, of rectangular (other than square) cross-section0%
- 72071200209Other semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon, of rectangular (other than square) cross-section0%
- 72071900104Other semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% but more than 0.12% of carbon0%
- 72071900202Other semi-finished products of iron or non-alloy steel, containing by weight 0.12% or less of carbon0%
- 72072000110Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72072000129Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular (including square) cross-section, of a width of less than 200 mm and measuring less than twice the thickness0%
- 72072000138Semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon, of rectangular cross-section0%
- 72072000192Other semi-finished products of iron or non-alloy steel, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72072000218Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular (including square) cross-section, of a width of 200 mm or more and measuring less than twice the thickness0%
- 72072000227Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular (including square) cross-section, of a width of less than 200 mm and measuring less than twice the thickness0%
- 72072000236Semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon, of rectangular cross-section0%
- 72072000290Other semi-finished products of iron or non-alloy steel, containing by weight 0.6% or more of carbon0%
7208 熱軋之鐵或非合金鋼扁軋製品,寬度600公厘及以上,未經被覆、鍍面、塗面者
- 72081010100Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of 4.75 mm or more0%
- 72081010208Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of 3 mm or more but less than 4.75 mm0%
- 72081090103Flat-rolled products of iron or non-alloy steel, hot-rolled in coils, with patterns in relief, of a thickness of less than 3 mm0%
- 72081090906Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils0%
- 72082510103Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75 mm or more but less than 6 mm, containing by weight 0.6% or more of carbon0%
- 72082510201Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight 0.6% or more of carbon0%
- 72082520101Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75 mm or more but less than 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082520209Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082530109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 4.75% mm or more but less than 6 mm, containing by weight less than 0.25% of carbon0%
- 72082530207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 6 mm or more, containing by weight less than 0.25% of carbon0%
- 72082610004Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight 0.6% or more of carbon0%
- 72082620002Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082630000Other flat-rolled products of iron or non-alloy steel, pickled, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled , in coils, containing by weight less than 0.25% of carbon0%
- 72082710101Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72082710209Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72082720109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72082720207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight 0.25% ormore but less than 0.6% of carbon0%
- 72082730107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72082730205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, pickled, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72083610002Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled in coils, containing by weight 0.6% or more of carbon0%
- 72083620000Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083630008Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 10 mm, hot-rolled, in coils, containing by weight less than 0.25% of carbon0%
- 72083710109Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.6% or more of carbon0%
- 72083710207Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72083720107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083720205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083730105Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight less than 0.25% of carbon0%
- 72083730203Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72083810000Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight 0.6% or more of carbon0%
- 72083820008Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083830006Other flat-rolled products of iron or non-alloy steel, of a thickness of 3 mm or more but less than 4.75 mm, hot-rolled, in coils, containing by weight less than 0.25% of carbon0%
- 72083910107Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72083910205Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness 0f less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72083920105Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083920203Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of less than 1.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72083930103Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of 1.5 mm, or more but less than 3 mm, containing by weigh less than 0.25% of carbon0%
- 72083930201Other flat-rolled products of iron or non-alloy steel, hot-rolled in coils, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72084010006Flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of 50 mm or more, with patterns in relief0%
- 72084021101Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, with patterns in relief, of a thickness of 4.75 mm or more but less than 50 mm0%
- 72084021209Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, with patterns in relief, of a thickness of 3 mm or more but less than 4.75 mm0%
- 72084029103Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, with patterns in relief, of a thickness of less than 3 mm0%
- 72084029906Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, with patterns in relief0%
- 72085110100Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight 0.6% or more of carbon0%
- 72085110208Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085110306Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 50 mm or more, containing by weight less than 0.25% of carbon0%
- 72085120000Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72085130008Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085140006Other flat-rolled products of iron or non-alloy steel, hot-rolled, not in coils, of a thickness of less than 50 mm but exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72085210109Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.6% or more of carbon0%
- 72085210207Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.6% or more of carbon0%
- 72085220107Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085220205Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085230105Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 4.75 mm or more but not exceeding 6 mm, containing by weight less than 0.25% of carbon0%
- 72085230203Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 6 mm or more but not exceeding 10 mm, containing by weight less than 0.25% of carbon0%
- 72085310000Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight 0.6% or more of carbon0%
- 72085320008Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085330006Other flat-rolled products of iron or non-alloy steel, hot- rolled, not in coils, of a thickness of 3 mm or more, but less than 4.75 mm, containing by weight less than 0.25% of carbon0%
- 72085410107Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72085410205Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight 0.6% or more of carbon0%
- 72085420105Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085420203Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72085430103Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of 1.5 mm or more but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72085430201Other flat-rolled products of iron or non-alloy steel, hot-rolled not in coils, of a thickness of less than 1.5 mm, containing by weight less than 0.25% of carbon0%
- 72089010005Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of 50 mm or more0%
- 72089021002Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of 3 mm or more but less than 50mm, containing by weight 0.6% or more of carbon0%
- 72089022001Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, of a thickness of less than 3 mm, containing by weight 0.6% or more of carbon0%
- 72089030001Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72089040009Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a width of 600 mm or more, containing by weight less than 0.25% of carbon0%
7209 冷軋(冷延)之鐵或非合金鋼扁軋製品,寬度600公厘及以上,未被覆、鍍面、塗面者
- 72091510104Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72091510907Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72091520102Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091520905Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091530100Flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72091530903Other flat-roll products of iron or non-alloy steel, cold-rolled (cold-reduced), in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72091610103Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.6% or more of carbon0%
- 72091610906Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.6% or more of carbon0%
- 72091620101Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091620904Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091630109Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight less than 0.25% of carbon0%
- 72091630902Other flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), in coils, containing by weight less than 0.25% of carbon0%
- 72091710102Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.6% or more of carbon0%
- 72091710905Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.6% or more of carbon0%
- 72091720100Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091720903Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091730108Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), annealed and skin-passed, in coils, containing by weight less than 0.25% of carbon0%
- 72091730901Other flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold-rolled (cold-reduced), in coils, containing by weight less than 0.25% of carbon0%
- 72091810110Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72091810192Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72091810218Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72091810290Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72091820118Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820190Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820216Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091820298Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72091830116Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), annealed and skin-passed, in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72091830198Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of 0.32 mm or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72091830214Flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), not annealed and skin-passed, in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72091830296Other flat-rolled products of iron or non-alloy steel cold-rolled (cold-reduced), in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72092510004Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight 0.6% or more of carbon0%
- 72092520002Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092530000Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 3 mm or more, containing by weight less than 0.25% of carbon0%
- 72092610003Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils,containing by weight 0.6% or more of carbon0%
- 72092620001Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092630009Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, cold-rolled (cold-reduced), not in coils,containing by weight less than 0.25% of carbon0%
- 72092710002Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight 0.6% or more of carbon0%
- 72092720000Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092730008Flat-rolled products of iron or non-alloy steel, of a thickness of 0.5 mm or more but not exceeding 1 mm, cold- rolled (cold-reduced), not in coils,containing by weight less than 0.25% of carbon0%
- 72092810109Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness 0.32 mm or more but less than 0.5 mm, containing by weight 0.6% or more of carbon0%
- 72092810207Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight 0.6% or more of carbon0%
- 72092820107Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 0.32 mm, or more but less than 0.5 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092820205Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72092830105Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of 0.32 mm, or more but less than 0.5 mm, containing by weight less than 0.25% of carbon0%
- 72092830203Flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), not in coils, of a thickness of less than 0.32 mm, containing by weight less than 0.25% of carbon0%
- 72099010004Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight 0.6% or more of carbon0%
- 72099021001Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), of a thickness of 0.5 mm or more, but less than 3 mm, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72099029003Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72099031009Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), of a thickness of 0.5 mm or more, but less than 3 mm, containing by weight less than 0.25% of carbon0%
- 72099039001Other flat-rolled products of iron or non-alloy steel, cold-rolled (cold-reduced), containing by weight less than 0.25% of carbon0%
7210 經護面、鍍面或塗面之鐵或非合金鋼扁軋製品,寬度600公厘及以上者
- 72101100009Flat-rolled products of iron or non-alloy steel, plated or coated with tin, of a thickness of 0.5 mm or more0%
- 72101200008Flat-rolled products of iron or non-alloy steel, plated or coated with tin, of a thickness of less than 0.5 mm0%
- 72102000008Flat-rolled products of iron or non-alloy steel, plated or coated with lead, including terne-plate0%
- 72103000104Steel of electrolytically plated or coated with pure zinc0%
- 72103000202Steel of electrolytically plated or coated with alloy of zinc-nickle0%
- 72103000907Steel of electrolytically plated or coated with other alloy of zinc0%
- 72104100003Flat-rolled products of iron or non-alloy steel, otherwise plated or coated with zinc, corrugated0%
- 72104900318Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness less than 0.5 mm0%
- 72104900327Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900336Flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900416Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness less than 0.5 mm0%
- 72104900425Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900434Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-iron alloy (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900513Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness less than 0.5 mm0%
- 72104900522Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900531Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium alloys (not corrugated), of a thickness of 1.5 mm or more0%
- 72104900611Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness less than 0.5 mm0%
- 72104900620Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72104900639Flat-rolled products of iron or non-alloy steel, plated or coated with zinc-aluminium-magnesium alloys(not corrugated), of a thickness of 1.5 mm or more0%
- 72104900906Other flat-rolled products of iron or non-alloy steel, plated or coated with zinc (not corrugated)0%
- 72105000001Flat-rolled products of iron or non-alloy steel, plated or coated with chromium oxides or with chromium and chromium oxides0%
- 72106100115Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness less than 0.5 mm0%
- 72106100124Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness of 0.5 mm or more but less than 1.5 mm0%
- 72106100133Flat-rolled products of iron or non-alloy steel, plated or coated with aluminium-zinc alloys, of a thickness of 1.5 mm or more0%
- 72106900000Other flat-rolled products of iron or non-alloy steel, plated or coated with aluminium0%
- 72107010005Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 6.5 W/kg or more0%
- 72107020003Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 5 W/kg or more but less than 6.5 W/kg0%
- 72107030001Flat-rolled products of iron or non-alloy steel, painted, varnished or coated with plastics, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss less than 5 W/kg0%
- 72107090213Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness less than 0.25 mm0%
- 72107090222Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090231Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090311Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness less than 0.25 mm0%
- 72107090320Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090339Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, in coils, of a thickness of 0.55 mm or more0%
- 72107090419Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness less than 0.25 mm0%
- 72107090428Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090437Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, in coils, of a thickness of 0.55 mm or more0%
- 72107090516Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness less than 0.25 mm0%
- 72107090525Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090534Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, in coils, of a thickness of 0.55 mm or more0%
- 72107090543Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness less than 0.25 mm0%
- 72107090552Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090561Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090570Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, in coils, of a thickness less than 0.55 mm0%
- 72107090589Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, in coils, of a thickness of 0.55 mm or more0%
- 72107090598Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc alloys, in coils0%
- 72107090712Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc, not in coils0%
- 72107090721Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium alloys, not in coils0%
- 72107090730Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with zinc-aluminium-magnesium alloys, not in coils0%
- 72107090749Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on hot-dipped with aluminium-zinc alloys, not in coils0%
- 72107090758Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on electrolytically plated or coated with zinc or zinc-alloy, not in coils0%
- 72107090767Flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, based on cold-rolled, not in coils0%
- 72107090794Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, not in coils0%
- 72107090918Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness less than 0.25 mm0%
- 72107090927Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness of 0.25 mm or more but less than 0.55 mm0%
- 72107090936Other flat-rolled products of iron or non-alloy steel, painted, vanished or coated with plastics, in coils, of a thickness of 0.55 mm or more0%
- 72109010001Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 6.5 W/kg or more0%
- 72109020009Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss 5 W/kg and more but less than 6.5 W/kg0%
- 72109030007Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated, with electrical characteristics, at frequency of 50 Hz and magnetic flux density of 1.5 Wb/m2, the iron loss less than 5 W/kg0%
- 72109090004Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated0%
7211 未經被覆、鍍面或塗面之鐵或非合金鋼扁軋製品,寬度小於600公厘者
- 72111310004Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness of 50 mm or more, not in coils and without patterns in relief, not clad, plated or coated0%
- 72111320100Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111320208Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111330108Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111330206Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm, or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111340106Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness not less than 4 mm but not exceeding 6 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111340204Flat-rolled products of iron or non-alloy steel, hot-rolled, rolled on four faces or in a closed box pass, of a width exceeding 150 mm and of a thickness 6 mm or more but less than 50 mm, not in coils and without patterns in relief, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111410101Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
- 72111410209Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight 0.25% or more but less than 0.6% of carbon0%
- 72111410307Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 50 mm or more, not clad, plated or coated, containing by weight less than 0.25% of carbon0%
- 72111420109Other flat-rolled products of iron or non-alloy steel, hot-rolled, of a thickness of 4.75 mm or more but not exceeding 6 mm, not clad, plated or coated, containing by weight 0.6% or more of carbon0%
Bab ini mempunyai lebih daripada 250 kod tarif; sila gunakan carian tarif untuk selebihnya
Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?
Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.
Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.
Soalan Lazim
- Duti Kastam: Bagi kod tarif ad valorem, dikira sebagai harga cukai × kadar cukai; bagi kod tarif spesifik, dikira mengikut kuantiti atau berat (import dari China Tanah Besar pada dasarnya menggunakan lajur pertama).
- Cukai Jualan: Asas cukai ialah harga cukai ditambah duti kastam, dikutip oleh Kastam bagi pihak (Perkara 20 dan Perkara 41 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah); bagi produk yang turut dikenakan cukai barangan atau cukai tembakau & alkohol, asas cukai akan ditambah lagi.
- Fi Perkhidmatan Promosi Perdagangan: Had maksimum berkanun ialah 4.25 per 10,000 daripada harga barangan (Perkara 21 Akta Perdagangan Luar Negeri), semasa ini dikutip pada kadar 4 per 10,000 daripada harga cukai; dikecualikan jika jumlah yang perlu dibayar tidak melebihi NT$100.
- Jika seseorang pembayar cukai yang sama menikmati pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun yang sama (bulan 1–6, bulan 7–12), import seterusnya dalam tempoh itu tidak lagi dikecualikan cukai (Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007).
- Barangan ekspres dalam penghantaran yang sama tidak boleh diisytiharkan secara berasingan (Perkara 14 Kaedah Pelepasan Kastam Barangan Ekspres Udara).
- Jika bungkusan pos melebihi had, keseluruhan jumlah dikenakan cukai, bukan hanya bahagian yang melebihi (Perkara 8 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar).
Dari mana sumber undang-undang dan data halaman ini?
- Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
- Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
- Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
- Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
- Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
- Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
- Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
- Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
- Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".
Had penggunaan:Statistik dalam halaman ini dirumus oleh Pangkalan Data Tarif HowBridge, hanya untuk rujukan carian; kod tarif, kadar cukai terpakai dan peraturan import tertakluk kepada notis Jabatan Kastam Kementerian Kewangan, Biro Perdagangan Luar Negeri Kementerian Hal Ehwal Ekonomi, dan penetapan Kastam. Halaman ini tidak membentuk pandangan klasifikasi tarif untuk kes individu.
Bacaan Lanjut
Selepas menemui kod tarif, kira jumlah yang perlu dibayar
Masukkan harga produk, berat dan kaedah penghantaran untuk menganggarkan duti kastam, cukai jualan dan kos penghantaran, tanpa perlu log masuk.
Anggarkan Cukai Import