अध्याय 73 लोहे या इस्पात की वस्तुएँ — आयात शुल्क कितना है? 202 टैरिफ कोड की कर दर और आयात नियम

अध्याय 73 में कोड की टैरिफ दरों का वितरण कैसा है?

प्रत्येक टैरिफ कोड की पहली कॉलम कर दर के आधार पर गणना, कुल 202 टैरिफ कोड। डेटा स्रोत: HowBridge टैरिफ डेटाबेस (वित्त मंत्रालय, सीमा शुल्क प्रशासन के टैरिफ डेटा के साथ समन्वित), 2026-09-16 को संकलित।

अध्याय 73 में सामान्य आयात नियम कोड कौन से हैं?

आयात नियम कोड टैरिफ कोड पर अंकित होता है, जो आयात से पहले आवश्यक निरीक्षण, संगरोध, परमिट या मुख्य भूमि वस्तु नियंत्रण को दर्शाता है। कोड केवल टैरिफ कोड के अंतर्गत कुछ उत्पादों पर लागू हो सकता है; पूर्ण विवरण के लिए टैरिफ कोड पर क्लिक करें। यदि टैरिफ कोड पर कोई कोड नहीं है, तो इसका अर्थ है कि व्यापार नियंत्रण के लिहाज़ से आयात की अनुमति है और परमिट से छूट है, लेकिन इसका अर्थ निरीक्षण, संगरोध या कर से छूट नहीं है।

अध्याय 73 में कौन से टैरिफ कोड हैं?

7301 不論已否鑽孔、衝孔或以元件組成之鋼板樁；經焊接之鋼鐵角、形及型

• 73011000000Sheet piling, of iron or steel, wether or not drilled, punched or made from assembled elements0%
• 73012000008Welded angles, shapes and sections, of iron or steel0%

7302 鐵道及電車道建軌鋼鐵材料：軌、護軌、齒軌、道岔尖軌、轍叉、尖軌拉桿及其他叉道段件、枕鐵、軌枕、魚尾板、軌座、軌座楔、底板、軌夾、座板、繫桿及其他連接或固定鐵軌之專用材料。

• 73021010007Light rails, of iron or steel, less than 39 kg per meter0%
• 73021020005Heavy rails, of iron or steel, 39 kg or more per meter0%
• 73023000005Switch blades, crossing frogs, point rods and other crossing peices, of iron or steel7%
• 73024000003Fish-plates and soleplates, of iron or steel0%
• 73029010000Worn railway lines which are usable as pitprops or may be converted into other articles by rerolling0%
• 73029090003Other railway and tramway track construction material of iron or steel0%

7303 鑄鐵製管及空心型

• 73030000000Tubes, pipes and hollow profiles, of cast iron0%

7304 鋼鐵製（鑄鐵除外）無縫管及空心型

• 73041100006Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel0%
• 73041900008Other line pipe of a kind used for oil or gas pipelines, seamless, of iron (other than cast iron) or steel0%
• 73042200003Drill pipe, seamless, of a kind used in drilling for oil or gas, of stainless steel0%
• 73042300002Other drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel0%
• 73042400001Other casing and tubing, seamless, of a kind used in drilling for oil or gas, of stainless steel0%
• 73042900006Other casing and tubing, seamless, of a kind used in drilling for oil or gas, of iron (other than cast iron) or steel0%
• 73043100002Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled (cold-reduced)0%
• 73043910002Blanks for seamless tubes and pipes, iron or non-alloy steel0%
• 73043990005Other tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel0%
• 73044100000Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled (cold-reduced)0%
• 73044900002Other tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel0%
• 73045110005Tubes and pipes of alloy molybdenum chromium steel, seamless, cold-drawn or cold-rolled (cold- reduced)0%
• 73045190008Tubes, pipes and hollow profiles, seamless, of circular cross-section, of other alloy steel, cold-drawn or cold-rolled (cold-reduced)0%
• 73045910007Tubes and pipes of alloy molybdenum chromium steel, seamless, non cold-drawn or cold-rolled (cold-reduced)0%
• 73045990000Other tubes, pipes and hollow profiles, seamless, of circular cross-section, of other alloy steel, non cold-drawn or cold-rolled (cold-reduced)0%
• 73049000000Other tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel0%

7305 其他鋼鐵管（如︰焊接、鉚接或類似接合者），具圓橫斷面，其外徑超過４０６．４公釐者

• 73051100103Tubes and pipes, longitudinally submerged arc welded, having circular cross-sections, the external diameter of which exceeds 406.4 mm, but not exceeding 508 mm , of iron or steel0%
• 73051100201Tubes and pipes, longitudinally submerged arc welded, having circular cross-sections, the external diameter of which exceeds 508 mm, of iron or steel0%
• 73051200102Other tubes pipes, longitudinally welded, having circular cross-sections, the extrenal diameter of which exceeds 406.4 mm, but not exceeding 508 mm, of iron or steel0%
• 73051200200Other tubes pipes, longitudinally welded, having circular cross-sections, the extrenal diameter of which exceeds 508 mm, of iron or steel0%
• 73051900105Other line pipe of a kind used for oil or gas pipelines, having circular cross-sections, the external diameter of which exceeds 406.4 mm, but not exceeding 508 mm, of iron or steel0%
• 73051900203Other line pipe of a kind used for oil or gas pipelines, having circular cross-sections, the external diameter of which exceeds 508 mm, of iron or steel0%
• 73052000102Casing of a kind used in drilling for oil or gas, having circular cross-sections, the external diameter of which exceeds 406.4 mm, but not exceeding 508 mm , of iron or steel0%
• 73052000200Casing of a kind used in drilling for oil or gas, having circular cross-sections, the external diameter of which exceeds 508 mm, of iron or steel0%
• 73053100109Other tubes and pipes, longitudinally welded, of iron or steel the external diameter of which exceeds 406.4 mm, but not exceeding 508 mm, of iron or steel0%
• 73053100207Other tubes and pipes, longitudinally welded, the external diameter of which exceeds 508 mm, of iron or steel0%
• 73053900101Other tubes pipes, welded, having circular cross-sections, the extrenal diameter of which exceeds 406.4 mm, but not exceeding 508 mm, of iron or steel0%
• 73053900209Other tubes pipes, welded, having circular cross-sections, the extrenal diameter of which exceeds 508 mm, of iron or steel0%
• 73059000107Other tubes and pipes, having circular cross-sections,the extrenal diameter of which exceeds 406.4 mm , but not exceeding 508 mm below, of iron or steel0%
• 73059000205Other tubes and pipes, having circular cross-sections,the extrenal diameter of which exceeds 508 mm, of iron or steel0%

7306 鋼鐵製之其他管及空心型（如︰開縫或焊接、鉚接或類似接合者）

• 73061100004Line pipe of a kind used for oil or gas pipelines, welded, of stainless steel0%
• 73061900006Other line pipe of a kind used for oil or gas pipelines, of iron or steel0%
• 73062100002Casing and tubing of a kind used in drilling for oil or gas, welded, of stainless steel0%
• 73062900004Other casing and tubing of a kind used in drilling for oil or gas, of iron or steel0%
• 73063000118Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is produced by hot-rolled coil as the base metal and uncoated out diameter is less than 216.3mm0%
• 73063000127Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is produced by hot-rolled coil as the base metal and uncoated,out diameter is 216.3mm and above, but not exceeds 406.4mm0%
• 73063000207Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is produced by cold-rolled coil as the base metal and uncoated,0%
• 73063000305Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is produced by hot-dipped galvanized coil as the base metal0%
• 73063000412Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing, out diameter is less than 216.3mm0%
• 73063000421Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing, out diameter is 216.3mm and above, but not exceeds 406.4mm0%
• 73063000902Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel0%
• 73064000009Other tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel0%
• 73065000006Other tubes, pipes and hollow profiles, welded, of circular cross-section, of other alloy steel0%
• 73066100110Welded, of square or rectangular cross-section, which is produced by hot-rolled coil as the base metal and uncoated,the largest side length is below 100mm0%
• 73066100129Welded, of square or rectangular cross-section, which is produced by hot-rolled coil as the base metal and uncoated,the largest side length exceeds 100mm0%
• 73066100209Welded, of square or rectangular cross-section, which is produced by cold-rolled coil as the base metal and uncoated0%
• 73066100307Welded, of square or rectangular cross-section, which is produced by hot-dipped galvanized coil as the base metal0%
• 73066100414Welded, of square or rectangular cross-section, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing, the largest side length is below 100mm0%
• 73066100423Welded, of square or rectangular cross-section, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing, the largest side length exceeds 100mm0%
• 73066100904Other welded, of square or rectangular cross-section0%
• 73066900103Welded, of other non-circular cross-section, of iron or steel, which is produced by hot-rolled coil as the base metal and uncoated0%
• 73066900201Welded, of other non-circular cross-section, of iron or steel, which is produced by cold-rolled coil as the base metal and uncoated0%
• 73066900309Welded, of other non-circular cross-section, of iron or steel, which is produced by hot-dipped galvanized coil as the base metal0%
• 73066900407Welded, of other non-circular cross-section, of iron or steel, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing0%
• 73066900906Other welded, of other non-circular cross-section, of iron or steel0%
• 73069010006Tubes and pipes of alloy molybdenum chromium steel0%
• 73069090107Other tubes, pipes and hollow profiles, of iron or steel, which is produced by hot-rolled coil as the base metal and uncoated0%
• 73069090205Other tubes, pipes and hollow profiles, of iron or steel, which is produced by cold-rolled coil as the base metal and uncoated0%
• 73069090303Other tubes, pipes and hollow profiles, of iron or steel, which is produced by hot-dipped galvanized coil as the base metal0%
• 73069090401Other tubes, pipes and hollow profiles, of iron or steel, which is porduced by hot-rolled coil or cold-rolled coil as the base metal for hot-dipped galvanizing0%
• 73069090900Other tubes, pipes and hollow profiles, of iron or steel0%

7307 鋼鐵製管子配件（如︰接頭、肘管、套筒）

• 73071100003Tube or pipe cast fittings, of non-malleable cast iron7.5%
• 73071900005Other tube or pipe cast fitting, of cast iron5%
• 73072100001Flanges, of stainless steel10%
• 73072210008Threaded sleeves (couplings only), of stainless steel0%
• 73072220006Threaded elbows, bends and other sleeves, of stainless steel10%
• 73072300009Butt welding fittings, of stainless steel10%
• 73072900003Other tube or pipe fittings, of stainless steel7.5%
• 73079100006Flanges, of other iron or steel10%
• 73079210003Other threaded sleeves (couplings only), of iron or steel0%
• 73079220001Other threaded elbows, bends and sleeves, of iron or steel7.5%
• 73079300004Butt welding fittings, of other iron or steel10%
• 73079900008Other tube and pipe fittings, of iron or steel7.5%

7308 鋼鐵結構物（第９４０６節組合式建築物除外）及其零件（如︰橋及橋體段、水閘、塔、格狀桅桿、屋頂、屋頂架、門窗及其框架及門檻、百葉窗、欄杆、柱）；鋼鐵製板、桿、角形、型、管及類似品，已製作備結構物用者

• 73081000003Bridges and bridge-sections, of iron or steel0%
• 73082000118Tower for wind turbines or wind-powered generating sets10%
• 73082000127Jacket foundation10%
• 73082000902Other towers and lattice masts, of iron or steel10%
• 73083000009Doors, windows and their frames and thresholds for doors, of iron or steel6%
• 73084000007Equipment for scaffolding, shuttering, propping or pit-propping, of iron or steel10%
• 73089010004Ship's masts, ship's rails and parts of hulls, of iron steel0%
• 73089090007Other articals of heading No. 73.080%

7309 貯藏任何材料（壓縮或液化氣體除外）用之鋼鐵製貯器、容槽、大桶及類似容器，其容量超過３００公升，不論是否經襯裏或隔熱，但無機械或熱力設備者

• 73090000004Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a exceeding 300 l whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment10%

7310 貯藏任何材料（壓縮或液化氣體除外）用之鋼鐵製容槽、箱、圓桶、罐、盒及類似容器，其容量不超過３００公升，不論是否經襯裏或隔熱，但無機械及熱力設備者

• 73101000009Tank, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity of 50 l or more but not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment10%
• 73102100006Cans which are to be closed by soldering or crimping, of a capacity of less than 50 l10%
• 73102910006Other tinned containers, of a capacity of less than 50 l7.5%
• 73102990009Other containers, of a capacity of less than 50 l of iron or steel10%

7311 供貯存壓縮或液化氣體用之鋼鐵製容器

• 73110000000Containers for compressed or liquefied gas, of iron or steel10%

7312 鋼鐵製絞股線、索、纜、編帶、吊索及類似品，非電氣絕緣者

• 73121010005Belting, transmission, of plaited bands or stranded wire0%
• 73121090115Stranded wire, of iron or steel, plated with zinc, not electrically insulated0%
• 73121090124Stranded wire for prestressed concrete, of steel (complying with CNS 3332)0%
• 73121090197Stranded wire, of iron or steel, not electrically insulated0%
• 73121090204Ropes and cables, of iron or steel, not electrically insulated0%
• 73129000000Plaited band slings and the like, of iron or steel, not electrically insulated0%

7313 有刺鋼鐵線；鋼鐵製圍籬用之有刺或無刺之旋絞箍或扁平單線及鬆絞之雙線

• 73130000008Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel0%

7314 鋼鐵線製布（包括環狀帶）、柵格、網及籬網；鋼鐵製拉孔片

• 73141200003Endless bands for machinery, of stainless steel0%
• 73141400001Other woven cloth, of stainless steel0%
• 73141910004Belting and bands for conveyance and transmission, endless0%
• 73141920002Other belting and bands for conveyance and transmission0%
• 73141990007Other woven products0%
• 73142000003Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more, of iron or steel wire0%
• 73143100000Grill, netting and fencing, of iron or steel wire, welded at the intersection plated or coated with zinc0%
• 73143900002Other grill, netting and fencing, of iron or steel wire, welded at the intersection0%
• 73144100008Cloth, grill, netting and fencing, of iron or steel wire, plated or coated with zinc0%
• 73144200007Cloth, grill, netting and fencing, of iron or steel wire, coated with plastics0%
• 73144900000Other cloth, grill, netting and fencing, of iron or steel wire0%
• 73145000006Expanded metal, of iron or steel0%

7315 鋼鐵鏈及其零件

• 73151100101Roller chain of motorcycles10%
• 73151100209Roller chain of bicycles10%
• 73151100904Other roller chain10%
• 73151200002Other articulated link chain, of iron or steel10%
• 73151900005Parts of articulated link chain, of iron or steel10%
• 73152000002Skid chain, of iron or steel10%
• 73158100008Stud-link, of iron or steel10%
• 73158200007Other welded link, of iron or steel9%
• 73158900000Chain, of iron or steel10%
• 73159000007Other parts of chain, of iron or steel10%

7316 鋼鐵製錨、四爪錨及其零件

• 73160000005Anchors, grapnels and parts thereof, of iron or steel10%

7317 鋼鐵製釘、平頭釘、圖釘、波紋釘、肘釘（第８３０５節者除外）及類似製品，不論有無其他材料製之釘頭者均在內，但不包括銅質釘頭者

• 73170010002Spikes for rail, of iron or steel0%
• 73170020000Drawing pins0%
• 73170030008Carding tacks for carding machine0%
• 73170090103Nail, of iron or steel0%
• 73170090906Other articles of heading 73.170%

7318 鋼鐵製螺釘、螺栓、螺帽、車用螺釘、螺旋鈎、鉚釘、橫梢、開口梢、墊圈（包括彈簧墊圈）及類似製品

• 73181100000Coach screws, of iron or steel5%
• 73181200009Other wood screws, of iron or steel5%
• 73181300008Screw hooks and screw rings, of iron or steel5%
• 73181400007Self-tapping screws, of iron or steel5%
• 73181510004Screws and bolts for rail, whether or not with their nuts or washers, of iron or steel5%
• 73181590007Other screws and bolts, whether or not with their nuts or washers, of iron or steel5%
• 73181600005Nuts, of iron or steel5%
• 73181900002Other threaded articles, of iron or steel5%
• 73182100008Spring washers and other lock washers, of iron or steel5%
• 73182200007Other washers, of iron or steel5%
• 73182300006Rivets, of iron or steel5%
• 73182400005Cotters and cotter pins, of iron or steel5%
• 73182900000Other non-threaded articles, of iron or steel5%

7319 鋼鐵製供手用縫針、編織針、引針、鈎針、刺繡穿孔錐及類似品；未列名鋼鐵製安全別針及其他別針

• 73194000102Safety pins, of iron or steel10%
• 73194000905Other pins of iron or steel10%
• 73199010001Sewing, darning or embroidery needles, of iron or steel8.3%
• 73199090004Other similar articles of heading No. 731910%

7320 鋼鐵製彈簧及彈簧片

• 73201011004Leaf-springs and leaves therefor, of iron or steel, for locomotive and diesel rail car use7.5%
• 73201019006Leaf-springs and leaves therefor, of iron or steel, for other car use10%
• 73201020003Leaf-springs and leaves therefor, of iron or steel, for industrial or agricultural machinery use10%
• 73201090008Other leaf-springs and leaves therefor, of iron or steel10%
• 73202011002Helical springs, of iron or steel, for locomotive and diesel rail car use.7.5%
• 73202019004Helical springs, of iron or steel, for other car use10%
• 73202020001Stainless steel spring for bicycle valve inside core use5%
• 73202030009Helical springs, of iron or steel, for bicycle valve inside core use5%
• 73202090006Other helical springs, of iron or steel10%
• 73209000000Other springs and leaves for spring, of iron or steel10%

7321 鋼鐵製暖爐、灶、爐格、烹飪鍋（包括附有中央暖氣用之輔助汽鍋者）、烤肉爐、火盆、氣圈、加熱板及類似非電力家用器具及其零件

• 73211100005Cooking appliances and plate warmers, of iron or steel, for gas fuel or for both gas and other fuels6.8%
• 73211200004Cooking appliances and plate warmers, of iron or steel, for liquid fuel6.8%
• 73211910005Other cooking appliances and plate warmers, of iron or steel, for solid fuel9%
• 73211990008Other cooking appliances and plate warmers, of iron or steel6.8%
• 73218100000Other domestic apparatus, of iron or steel, for gas fuel or for both gas and other fuels6.8%
• 73218200009Other domestic apparatus, of iron or steel, for liquid fuel6.8%
• 73218910000Other domestic apparatus, of iron or steel, for solid fuel7.5%
• 73218990003Other domestic apparatus, of iron or steel6.8%
• 73219000009Parts for the goods of heading 73.216.8%

7322 鋼鐵製非電熱之中央暖氣散熱器及其零件；鋼鐵製非電熱之空氣加熱器及熱空氣分佈器（包括可分佈新鮮空氣或調節空氣者），附有馬達風扇或吹風機者及其零件

• 73221100004Radiators, central heating, and parts thereof, of cast iron9%
• 73221900006Other radiators and parts thereof, of iron or steel5%
• 73229000008Other the goods of heading 73.22 and parts thereof5%

7323 鋼鐵製餐桌、廚房或其他家用物品及其零件；鋼鐵絲絨；鋼鐵製洗鍋物及洗濯或擦亮片、手套及類似品

• 73231010002Iron or steel wool10%
• 73231090005Pot scourers and scouring or polishing pads, gloves and the like10%
• 73239100006Table, kitchen or other household articles and parts thereof, of cast iron, not enamelled6.8%
• 73239200005Table, kitchen or other household articles and parts thereof, of cast iron, enamelled6.8%
• 73239300004Table, kitchen or other household articles and parts thereof, of stainless steel6.8%
• 73239400003Table, kitchen or other household articles and parts thereof, of iron (other than cast iron) or steel, enamelled6.8%
• 73239900008Other table, kitchen or other household articles and parts thereof, of iron or steel6.8%

7324 鋼鐵製衛生設備及其零件

• 73241000003Sinks and wash basins, of stainless steel6.8%
• 73242100000Baths, of cast iron, whether or not enamelled7.5%
• 73242900002Other baths, of iron or steel7.5%
• 73249000006Other sanitary ware and parts thereof, of iron or steel5%

7325 其他鋼鐵鑄造製品

• 73251000002Articles of non-malleable cast iron10%
• 73259100004Grinding balls and similar articles for mills7.5%
• 73259910004Iron or steel castings in the rough state10%
• 73259990007Other cast articles of iron or steel10%

7326 其他鋼鐵製品

• 73261100000Grinding balls and similar articles for mills7.5%
• 73261900002Other forged or stamped articles of iron or steel, but not further worked10%
• 73262000107Animal cage, of iron or steel wire, which no cross-sectional dimension exceeds 16 mm10%
• 73262000900Other articles of iron or steel wire10%
• 73269010002Tobacconists' sundries and toilet equipments, of iron or steel9%
• 73269020000Office requisites, of iron or steel9%
• 73269030008Rudders, ships', of iron or steel0%
• 73269051002Crucibles, metallurgical, of iron or steel6.2%
• 73269052001Bobbins and the like for textile machinery use, of iron or steel0%
• 73269059004Manufactures solely for industrial use, of iron or steel6.2%
• 73269060001Enamelled ironware9%
• 73269070009Articles of iron or steel solely for laboratory or medical use9%
• 73269080007Pieces cut from bars and rods with a length not exceeding the greatest cross-sectional dimension, of stainless steel, alloy steel or of non-alloy steel containing by weight 0.6% or more of carbon, not further worked7.5%
• 73269090103Handcuffs, of iron or steel6.2%
• 73269090201Leg-hold trap,of iron or steel6.2%
• 73269090309Animal cage, of iron or steel6.2%
• 73269090906Other articles of iron or steel6.2%

टैरिफ में पहली, दूसरी और तीसरी कॉलम कर दरों में क्या अंतर है?

सीमा शुल्क आयात टैरिफ के सामान्य नियम 2 के अनुसार कर दरों को 3 कॉलम में बांटा गया है: पहली कॉलम विश्व व्यापार संगठन के सदस्यों, या ताइवान के साथ पारस्परिक व्यवहार रखने वाले देशों/क्षेत्रों से आयातित माल पर लागू होती है; दूसरी कॉलम केवल दो स्थितियों में "विशिष्ट" आयातित माल पर लागू होती है: विशिष्ट कम विकसित, विकासशील देशों/क्षेत्रों की विशिष्ट वस्तुएं, या ताइवान के साथ मुक्त व्यापार समझौता या आर्थिक सहयोग समझौता करने वाले देशों/क्षेत्रों की विशिष्ट वस्तुएं; जो पहली दो कॉलम के लिए योग्य नहीं हैं, वे तीसरी कॉलम का उपयोग करते हैं। यदि पहली और दूसरी कॉलम दोनों के लिए योग्य हों, तो कम कर दर लागू होती है। चीन मुख्य भूमि विश्व व्यापार संगठन का सदस्य है, सिद्धांततः पहली कॉलम का उपयोग करता है; दूसरी कॉलम चीन मुख्य भूमि के लिए केवल ECFA अर्ली हार्वेस्ट सूची की वस्तुओं पर लागू होती है।

इस साइट के अध्याय और टैरिफ कोड पृष्ठों पर पहली कॉलम की कर दर दिखाई जाती है। दूसरी कॉलम टैरिफ तालिका में योग्य लक्ष्यों के लिए देश कोड के साथ चिह्नित की जाती है, उदाहरण के लिए "कर-मुक्त (PA,GT,NI,SV,HN,NZ,SG)"; कोड केवल टैरिफ तालिका पर एक चिह्न है, और कुछ समझौते बंद या समाप्त हो चुके हैं (जैसे निकारागुआ, अल सल्वाडोर, होंडुरास); वास्तविक प्रयोज्यता सीमा शुल्क प्रशासन की अधिसूचना पर निर्भर करती है। डाक पार्सल में छिटपुट वस्तुओं के लिए अलग नियम हैं: जब कर योग्य कीमत कर-मुक्त सीमा से अधिक हो, तो तंबाकू व शराब और टैरिफ कोटा वाली वस्तुओं को छोड़कर, 5% की दर से कस्टम ड्यूटी लगाई जाती है; लेकिन यदि एकल मद या समान टैरिफ कोड की वस्तुओं का कुल NT$2,000 से अधिक हो, तो इसे छिटपुट वस्तु नहीं माना जाता, और प्रत्येक टैरिफ कोड की कर दर के अनुसार कर लगाया जाता है (सामान्य नियम 5; डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि की धारा 8 और 9)। यह 5% नियम केवल डाक पार्सल और यात्रियों पर लागू होता है; एक्सप्रेस माल की गणना प्रत्येक टैरिफ कोड की कर दर के अनुसार होती है।

अक्सर पूछे जाने वाले प्रश्न

इस पृष्ठ के कानूनी स्रोत और डेटा कहाँ से आते हैं?

• सीमा शुल्क अधिनियम धारा 3: आयात-निर्यात माल की कस्टम ड्यूटी वसूली और टैरिफ वर्गीकरण, जब तक सीमा शुल्क अधिनियम में अन्यथा निर्दिष्ट न हो, सीमा शुल्क आयात टैरिफ के नियमों के अनुसार होती है; सीमा शुल्क आयात टैरिफ को एक अलग विधायी प्रक्रिया के माध्यम से बनाया और घोषित किया जाता है।
• सीमा शुल्क आयात टैरिफ (राष्ट्रीय कानून डेटाबेस में दर्शाई गई संशोधन तिथि 28 जनवरी ROC वर्ष 115 (2026) है): सामान्य नियम 2 की तीन कॉलम कर दरें, सामान्य नियम 5 डाक पार्सल में छिटपुट वस्तुएं, तथा व्याख्या के सामान्य नियम 1 से 6।
• सीमा शुल्क अधिनियम धारा 21 और आयातित माल के अग्रिम टैरिफ निर्धारण कार्यान्वयन विधि: आयात से पहले अग्रिम टैरिफ निर्धारण के लिए आवेदन।
• मूल्य वर्धित और गैर-मूल्य वर्धित व्यापार कर अधिनियम धारा 20: आयातित माल पर बिक्री कर की गणना कस्टम ड्यूटी सहित कर योग्य कीमत के आधार पर होती है; धारा 41: आयातित माल की बिक्री कर सीमा शुल्क द्वारा एकत्र की जाती है।
• डाक वस्तु आयात-निर्यात सीमा शुल्क निकासी विधि धारा 7, 8, 9, 11, 12: NT$2,000 कर छूट, सीमा से अधिक होने पर पूर्ण राशि पर कर, छिटपुट वस्तु की परिभाषा, एक ही प्रेषक द्वारा एक ही आगमन तिथि पर एक ही प्राप्तकर्ता को भेजे गए डाक पार्सल की संयुक्त गणना, और अर्धवर्ष में 6 बार से अधिक होने पर कर छूट लागू न होना।
• आर्थिक मामलों के मंत्रालय की 19 अगस्त ROC वर्ष 111 (2022) की अधिसूचना, जिंग-माओ-ज़ी नंबर 11104603570: अल्प मात्रा मुख्य भूमि वस्तुओं के लिए परमिट-मुक्त आयात नियम; उसी दिन जिंग-माओ-ज़ी नंबर 111046035701 अधिसूचना: इन नियमों से बाहर रखी गई वस्तु मदें।
• वित्त मंत्रालय की 7 सितंबर ROC वर्ष 106 (2017) की अधिसूचना, ताई-काई-गुआन-ज़ी नंबर 1061018778: एक ही खेप की कर योग्य कीमत NT$2,000 या उससे कम होने पर कर छूट; वित्त मंत्रालय का 26 मई ROC वर्ष 106 (2017) का आदेश, ताई-काई-गुआन-ज़ी नंबर 1061011007: अर्धवर्ष में 6 बार से अधिक कर-मुक्त निकासी होने पर छूट लागू न होना।
• वित्त मंत्रालय सीमा शुल्क प्रशासन, चीन गणराज्य सीमा शुल्क आयात टैरिफ आयात-निर्यात माल वर्गीकरण तालिका संयुक्त संस्करण, ROC वर्ष 112 (2023) संस्करण का सामान्य विवरण: 21 अनुभाग, 97 अध्याय (अध्याय 77 खाली रखा गया), अध्याय 98 HS संरचना से बाहर जोड़ा गया, साथ ही 8-अंकीय टैरिफ संख्या, 10-अंकीय व्यापार प्रबंधन और सांख्यिकी वर्गीकरण, तथा 1 अतिरिक्त जांच अंक।
• आर्थिक मामलों के मंत्रालय, अंतरराष्ट्रीय व्यापार प्रशासन का आयात नियम कोड तालिका: खाली आयात नियम कॉलम का अर्थ है "अनुमत (परमिट जारी करने से छूट)"।

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