제73류「철강 제품」수입관세는 얼마?202개 품목번호의 세율과 수입규정

제73류 품목번호의 세율 분포는?

각 품목번호의 제1란 세율을 기준으로 산출(총 202개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.

제73류에서 자주 보이는 수입규정 코드는?

수입규정 코드는 품목번호에 표시되며, 수입 전에 처리해야 할 수 있는 검험, 검역, 허가 또는 대륙물품 관리를 나타냅니다. 코드는 품목번호 아래 일부 상품에만 해당될 수 있으니 자세한 내용은 품목번호 페이지를 확인하세요. 코드가 없는 품목번호는 무역관리 측면에서 수입이 허용되고 허가증 발급이 면제된다는 의미이지만, 검험·검역이나 납세가 면제되는 것은 아닙니다.

제73류에는 어떤 품목번호가 있나요?

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%

세칙의 제1란・제2란・제3란 세율은 어떻게 다른가요?

《해관수입세칙》 총칙 2는 세율을 3개 란으로 나눕니다. 제1란은 세계무역기구(WTO) 회원국, 또는 대만과 호혜대우가 있는 국가나 지역의 수입화물에 적용됩니다. 제2란은 두 가지 경우의 「특정」 수입화물에만 적용됩니다: 특정 최빈개발도상국·개발도상국 또는 지역의 특정 화물, 또는 대만과 자유무역협정·경제협력협의를 체결한 국가나 지역의 특정 화물입니다. 앞의 두 란이 적용될 수 없는 경우에만 제3란이 적용됩니다. 제1란과 제2란을 동시에 적용할 수 있는 경우에는 낮은 세율을 적용합니다. 중국 대륙은 WTO 회원국이므로 원칙적으로 제1란이 적용되며, 제2란은 중국 대륙에 대해 ECFA(양안경제협력기본협정) 조기수확목록 품목에만 한정됩니다.

본 사이트의 각 류 및 품목번호 페이지에 표시된 것은 제1란 세율입니다. 제2란은 세칙표 안에서 국가별 코드로 적용 대상을 표시합니다(예: 「면세 (PA,GT,NI,SV,HN,NZ,SG)」). 코드는 세칙표상의 표시일 뿐이며, 그중 일부 협정(니카라과, 엘살바도르, 온두라스 등)은 이미 적용이 중단되거나 종료되었으므로 실제 적용 여부는 관무서 공고를 기준으로 합니다. 우편소포의 소액잡화에는 별도 규정이 있습니다: 완세가격이 면세한도를 초과하는 경우, 담배·주류 및 관세할당이 시행되는 물품을 제외하고 5% 세율로 관세를 부과합니다. 다만 단일 품목 또는 동일 품목번호 물품의 합계가 신대만달러 2,000원을 초과하는 경우에는 소액잡화로 보지 않고 각 품목번호의 세율로 과세합니다(총칙 5, 우편소포물품수출입통관규정 제8조·제9조). 이 5% 규정은 우편소포와 여행자에게만 적용되며, 특송화물은 각 품목번호의 세율로 계산합니다.

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