第73類「鉄鋼製品」の輸入関税はいくら？202件の品目番号の税率と輸入規定

第73類の品目番号の税率分布は？

各品目番号の第1欄税率に基づいて算出（合計202件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。

第73類でよく見られる輸入規定コードは？

輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。

第73類にはどのような品目番号がありますか？

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%

税則の第1欄・第2欄・第3欄の税率はどう違いますか？

《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。

本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。

よくある質問

本ページの法源とデータの出典は？

• 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
• 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
• 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
• 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
• 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
• 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
• 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
• 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
• 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。

関連情報