Какая импортная пошлина в главе 72 «Чёрные металлы»? Ставки и правила ввоза для 767 позиций
Быстрый ответ: сколько пошлины в главе 72?
Глава 72 «Чёрные металлы» включает в общей сложности 767 тарифных позиций; наиболее распространённая ставка колонки 1 — 0%.Из них 767 позиций имеют ставку 0% (100%), максимальная адвалорная ставка составляет 0%.409 позиций имеют код правил ввоза; наиболее распространённый — MW0 (337 позиций).При ввозе НДС дополнительно взимается с таможенной стоимости, увеличенной на таможенную пошлину (а также, при необходимости, налог на продукцию, табачно-алкогольный налог и др.); порог освобождения для мелких партий указан в разделе часто задаваемых вопросов ниже. Фактическая сумма налога определяется таможней.
Как распределяются ставки пошлин по позициям главы 72?
- 0% 767
- свыше 0% до 5% 0
- свыше 5% до 10% 0
- свыше 10% 0
- специфическая пошлина или другой способ расчёта 0
Рассчитано по ставке колонки 1 каждой позиции, всего 767 позиций. Источник данных: тарифная база HowBridge (синхронизирована с тарифными данными Таможенного управления Министерства финансов), сводка от 2026-09-16.
Какие коды правил ввоза часто встречаются в главе 72?
Код правил ввоза, указанный на позиции, означает проверку, карантин, разрешение или контроль товаров из континентального Китая, которые могут потребоваться перед ввозом. Код может относиться только к части товаров, входящих в позицию; перейдите к позиции, чтобы увидеть полное пояснение. Отсутствие кода на позиции означает, что ввоз разрешён с точки зрения торгового контроля и лицензия не требуется, но это не означает освобождения от проверки, карантина или налогообложения.
MW0
Товары из материкового Китая: импорт запрещен.
337 позиций
469
Except for products with country of origin that the Ministry of Finance has declared are subject to anti-dum…
66 позиций
MP1
Товары из материкового Китая: условный импорт по «Списку условного импорта».
30 позиций
C02
Некоторые товары этой категории подлежат обязательной импортной проверке Бюро стандартов.
18 позиций
560
Промышленные отходы, указанные Министерством окружающей среды, с специальным кодом.
5 позиций
MW0 не означает полный запрет на отправку. MW0 = ввоз из материкового Китая запрещён. Исключение: товары из материкового Китая глав 25–97 можно ввозить в небольших количествах без импортной лицензии, если стоимость CIF по всей декларации не превышает NT$32 000, а каждое наименование товара — не более 24 штук (40 кг, если не считаются поштучно; наименование определяется по номеру модели, а при её отсутствии — по каждой строке декларации, и его нельзя делить по размеру, спецификации или цвету; камень товарной позиции 6802 и плитка позиции 6907 должны одновременно укладываться в 24 штуки и 40 кг). Исключены электромотоциклы, электровелосипеды и их контроллеры (коды 8711.60.10, 8711.60.20 и 8543.70.99.50); на главы 1–24 это не распространяется. Проверки, карантин и другие требования к ввозу по-прежнему нужно выполнять отдельно. Это не означает освобождения от налога.
В этой главе 18 позиций помечены C01 или C02, что подразумевает обязательную импортную проверку Бюро стандартов, метрологии и инспекции Министерства экономики. О том, как определить необходимость проверки и есть ли порог освобождения для личного пользования, см. Руководство по проверке товаров BSMI.
Какие тарифные позиции входят в главу 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%
В этой главе более 250 позиций; остальные ищите через поиск по тарифу
В чём разница между ставками колонок 1, 2 и 3 таможенного тарифа?
Общее правило 2 таможенного тарифа делит ставки на 3 колонки: колонка 1 применяется к товарам, ввозимым из стран-членов Всемирной торговой организации (ВТО) или из стран и территорий, предоставляющих Тайваню взаимность; колонка 2 применяется только к двум «особым» категориям ввозимых товаров: определённым товарам из наименее развитых или развивающихся стран или территорий, либо определённым товарам из стран или территорий, заключивших с Тайванем соглашение о свободной торговле или соглашение об экономическом сотрудничестве; только если ни одна из первых двух колонок не применима, применяется колонка 3. Если применимы одновременно колонка 1 и колонка 2, используется более низкая ставка. Континентальный Китай является членом ВТО, поэтому в принципе применяется колонка 1; колонка 2 применяется к континентальному Китаю только для товаров из раннего списка сбора урожая ECFA.
Страницы глав и позиций этого сайта отображают ставку колонки 1. Колонка 2 обозначает в тарифе получателей льгот кодами стран, например «беспошлинно (PA, GT, NI, SV, HN, NZ, SG)»; эти коды являются лишь отметками в тарифе, и действие некоторых из соответствующих соглашений было впоследствии приостановлено или прекращено (например, Никарагуа, Сальвадор, Гондурас) — фактическое применение определяется уведомлениями Таможенного управления. Для мелких почтовых отправлений действует отдельное правило: если таможенная стоимость превышает порог освобождения, взимается пошлина в размере 5%, за исключением табака, алкоголя и товаров, подпадающих под тарифную квоту; однако если отдельная позиция или сумма товаров одной позиции превышает NT$ 2000, это уже не считается мелким отправлением, и применяется ставка, соответствующая каждой позиции (Общее правило 5; ст. 8 и 9 Положения о таможенном оформлении почтовых отправлений при импорте и экспорте). Это правило 5% распространяется только на почтовые отправления и пассажиров; экспресс-грузы облагаются по ставке, соответствующей каждой позиции.
Часто задаваемые вопросы
- Таможенная пошлина: для позиций с адвалорной пошлиной — таможенная стоимость × ставка, для позиций со специфической пошлиной — расчёт по количеству или весу (для импорта из континентального Китая в принципе применяется колонка 1).
- НДС: базой является таможенная стоимость, увеличенная на таможенную пошлину; взимается таможней в качестве сборщика (ст. 20 и ст. 41 Закона о налоге на добавленную стоимость и налоге на предпринимательскую деятельность, не облагаемую НДС); для товаров, дополнительно облагаемых налогом на продукцию или табачно-алкогольным налогом, база дополнительно увеличивается.
- Сбор на содействие внешней торговле: установленный законом максимум составляет 4,25 на 10 000 стоимости товара (ст. 21 Закона о внешней торговле); в настоящее время взимается 4 на 10 000 таможенной стоимости, суммы не более NT$ 100 не взимаются.
- Если один и тот же плательщик получает освобождение от налога более 6 раз в течение одного полугодия (январь–июнь или июль–декабрь), последующие ввозы в этом периоде уже не освобождаются от налога (распоряжение Министерства финансов Tai-Cai-Guan-Zi № 1061011007 от 26 мая 106 года Китайской Республики (2017)).
- Партия экспресс-груза не может быть разделена для отдельного декларирования (ст. 14 Положения о таможенном оформлении авиационных экспресс-грузов).
- Если почтовое отправление превышает лимит, налог взимается со всей суммы целиком, а не только с превышения (ст. 8 Положения о таможенном оформлении почтовых отправлений при импорте и экспорте).
Откуда взяты правовые основания и данные этой страницы?
- Ст. 3 Закона о таможне: если Закон о таможне не предусматривает иное, взимание таможенной пошлины и классификация ввозимых и вывозимых товаров регулируются Таможенным тарифом; Таможенный тариф издаётся и публикуется отдельным законодательным порядком.
- Импортный таможенный тариф (Customs Import Tariff) (согласно Национальной базе нормативных актов, дата последнего изменения — 28 января 115 года Китайской Республики (2026)): Общее правило 2 о трёх колонках ставок, Общее правило 5 о мелких почтовых отправлениях, Основные правила интерпретации 1–6.
- Ст. 21 Закона о таможне и Положение о порядке предварительного решения по тарифной классификации импортируемых товаров: подача заявления на предварительное решение по тарифной классификации до ввоза.
- Ст. 20 Закона о налоге на добавленную стоимость и налоге на предпринимательскую деятельность, не облагаемую НДС: для ввозимых товаров НДС рассчитывается с таможенной стоимости, увеличенной на импортную пошлину; ст. 41: НДС на ввозимые товары взимается таможней в качестве сборщика.
- Положение о таможенном оформлении почтовых отправлений при импорте и экспорте, ст. 7, 8, 9, 11 и 12: освобождение от налога до NT$ 2000, обложение полной суммы при превышении, определение мелких отправлений, суммирование отправлений одного отправителя одному получателю с одной датой прибытия, неприменение освобождения при более чем 6 случаях за полугодие.
- Уведомление Министерства экономики Jing-Mao-Zi № 11104603570 от 19 августа 111 года Китайской Республики (2022): правило, разрешающее ввоз небольших партий товаров из континентального Китая без импортной лицензии; уведомление Jing-Mao-Zi № 111046035701 от того же дня: исключённые товарные позиции.
- Уведомление Министерства финансов Tai-Cai-Guan-Zi № 1061018778 от 7 сентября 106 года Китайской Республики (2017): освобождение от налога, если таможенная стоимость партии не превышает NT$ 2000; распоряжение Министерства финансов Tai-Cai-Guan-Zi № 1061011007 от 26 мая 106 года Китайской Республики (2017): неприменение освобождения при более чем 6 случаях за полугодие.
- Общие пояснения к изданию 112 года Китайской Республики (2023) «Сводного классификатора товаров для импорта и экспорта по таможенному тарифу Китайской Республики», издаваемого Таможенным управлением Министерства финансов: 21 раздел, 97 глав (глава 77 зарезервирована), глава 98 добавлена вне классификации HS, а также 8-значный тарифный номер, 10-значная классификация для торгового управления и статистики, плюс 1 контрольная цифра.
- International Trade Administration Министерства экономики, «Таблица кодов правил ввоза»: пустое поле правил ввоза означает «разрешено (без выдачи лицензии)».
Ограничение использования: статистика на этой странице собрана из тарифной базы HowBridge и предоставляется только для справки; отнесение к позиции, применимая ставка и правила ввоза определяются уведомлениями Таможенного управления Министерства финансов и International Trade Administration Министерства экономики, а также окончательным решением таможни. Эта страница не является заключением о тарифной классификации для конкретного случая.
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