Какая импортная пошлина в главе 73 «Изделия из чёрных металлов»? Ставки и правила ввоза для 202 позиций

Как распределяются ставки пошлин по позициям главы 73?

Рассчитано по ставке колонки 1 каждой позиции, всего 202 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 73?

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.

Какие тарифные позиции входят в главу 73?

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%

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

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)».

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