How much import duty for Chapter 74 “Copper and Articles Thereof”? Rates and import regulations for 86 tariff lines
Quick answer: How much duty for Chapter 74?
Chapter 74 “Copper and Articles Thereof” has 86 tariff lines; the most common Column 1 rate is 3.5%.Of these, 19 tariff lines are 0% (22.1%), and the highest ad valorem rate is 5%.48 tariff lines carry an import regulation code; the most common is MW0 (23 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 74's tariff lines?
- 0% 19
- Over 0% to 5% 67
- Over 5% to 10% 0
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 86 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 74?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
MW0
Importation of Mainland China products is prohibited.
23 tariff lines
MP1
Importation of Mainland China products in this category is conditionally permitted.
19 tariff lines
551
An approval from the National Police Administration, Ministry of the Interior is required.
4 tariff lines
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
2 tariff lines
MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.
This chapter has 2 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 74?
7401 鑌(冰)銅;泥銅(沈澱銅)
7402 未精煉銅;供電解法精煉用之陽極銅
7403 精煉銅及銅合金,未經塑性加工者
- 74031100006Refined copper, cathodes and sections of cathodes, unwrought0%
- 74031200005Refined copper wire-bars, unwrought0%
- 74031300004Refined copper billets, unwrought0%
- 74031900008Other refined copper, unwrought0%
- 74032100004Copper-zinc base alloys (brass), unwrought0%
- 74032200003Copper-tin base alloys (bronze), unwrought0%
- 74032910004Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver), unwrought0%
- 74032990007Other copper alloys (other than master alloys of heading No. 74.05), unwrought0%
7404 銅廢料及碎屑
- 74040010104Waste and scrap, of copper and brass, free of any coated wire and cable0%
- 74040010907Other waste and scrap, of copper and brass0%
- 74040090107Other copper waste and scrap, free of any coated wire and cable0%
- 74040090900Other copper waste and scrap0%
7405 銅母合金
7406 銅粉及鱗片
- 74061000004Copper powders of non-lamellar structure0%
- 74062000002Copper powders of lamellar structure; flakes0%
7407 銅條、桿及型材
- 74071010001Refined copper, bars and rods1.5%
- 74071030007Refined copper tubes or pipes with continuous inner grooves or outer wings3.5%
- 74071090004Other refined copper profiles3.5%
- 74072110008Bars and rods, of copper-zinc base alloys (brass)3.5%
- 74072120006Profiles, of copper-zinc base alloys (brass)3.5%
- 74072911009Bars and rods, of copper-tin base alloys (bronze)3.5%
- 74072912008Profiles, of copper-tin base alloys (bronze)3.5%
- 74072921007Bars and rods, of copper-nickel base alloys (cupro-nickel) or copper- nickel-zinc base alloys (nickel silver)3.5%
- 74072922006Profiles, of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)3.5%
- 74072991002Bars and rods, other copper alloys3.5%
- 74072992001Profiles, other copper alloys3.5%
7408 銅線
- 74081100001Refined copper wire, of which the maximum cross-sectional dimension exceeding 6 mm1.5%
- 74081900101Refined copper wire, gilt, of which the maximum cross-sectional dimension not exceeding 6 mm1.5%
- 74081900904Other refined copper wire, of which the maximum cross-sectional dimension not exceeding 6 mm1.5%
- 74082100009Wire, of copper-zinc base alloys (brass)3.5%
- 74082200008Wire, of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)3.5%
- 74082910009Wire, of copper-tin base alloys (bronze)3.5%
- 74082990002Wire, other copper alloys3.5%
7409 銅板、片及扁條,其厚度超過0.15公厘者
- 74091110008Refined copper plates and sheets, in coils, of a thickness exceeding 0.15 mm3.5%
- 74091120006Refined copper strip, in coils, of a thickness exceeding 0.15 mm3.5%
- 74091910000Refined copper plates and sheets, of a thickness exceeding 0.15 mm3.5%
- 74091920008Refined copper strip, of a thickness exceeding 0.15 mm3.5%
- 74092100008Plates, sheets and strip, of copper-zinc base alloys (brass), in coils, of a thickness exceeding 0.15 mm3.5%
- 74092900000Other plates, sheets and strip, of copper-zinc base alloys (brass), of a thickness exceeding 0.15 mm3.5%
- 74093100006Plates, sheets and strip, in coil of copper-tin base alloys (bronze), thcikness exceeding 0.15 mm3.5%
- 74093900008Other plates, sheets and strip, of copper-tin base alloys (bronze), of a thickness exceeding 0.15 mm3.5%
- 74094000005Plates, sheets and strip, of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver), of a thickness exceeding 0.15 mm3.5%
- 74099000004Plates, sheets and strip, of other copper alloys, of a thickness exceeding 0.15 mm3.5%
7410 銅箔(不論是否印花或以紙、紙板、塑膠或類似襯料襯墊者),其厚度(不包括襯物)不超過0.15公厘者
- 74101110005Refined copper foil, not backed, in thickness less than 0.07 mm, whether or not coated with resin4%
- 74101190008Other refined copper foil, not backed, of a thickness not exceeding 0.15 mm5%
- 74101200006Foil, of copper alloys, not backed, of a thickness not exceeding 0.15 mm5%
- 74102110110Copper clad laminate, paper-phenolic backed, of a thickness not exceeding 0.07 mm5%
- 74102110129Copper clad laminate, epoxy-glass backed, of a thickness not exceeding 0.07 mm5%
- 74102110138Copper clad laminate, polyimide backed, of a thickness not exceeding 0.07 mm5%
- 74102110192Copper clad laminate, other backed, of a thickness not exceeding 0.07 mm5%
- 74102110904Other refined copper foil, backed, of a thickness not exceeding 0.07 mm5%
- 74102190006Other refined copper foil, backed, of a thickness not exceeding 0.15 mm5%
- 74102200004Foil of copper alloys, backed, of a thickness not exceeding 0.15 mm5%
7411 銅管
- 74111000007Refined copper tubes and pipes3%
- 74112100004Tubes and pipes, of copper-zinc base alloys (brass)3.5%
- 74112200003Tubes and pipes, of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)3.5%
- 74112900006Tubes and pipes, of other copper alloys3.5%
7412 銅管配件(例如︰接頭、肘管、套管)
- 74121000006Refined copper tube or pipe fittings3.5%
- 74122010002Tube or pipe fittings (for example, couplings, elbows, sleeves), of brass3.5%
- 74122090005Tube or pipe fittings (for example, couplings, elbows, sleeves), of other copper alloys3.5%
7413 銅製絞股線、纜、編帶及類似品,非電氣絕緣者
- 74130010005Belting, transmission, of plaited bands and stranded wire, of copper4%
- 74130090008Other stranded wire, cables, plaited bands and the like, of copper, not electrically insulated4%
7415 銅製或附有銅質釘頭之鋼鐵製釘、平頭釘、圖釘、肘釘(第8305節者除外)及類似製品;銅製螺釘、螺栓、螺帽、螺旋鈎、鉚釘、橫梢、開口梢、墊圈(包括彈簧墊圈)及類似品
- 74151000003Nails and tacks, drawing pins, staples and similar articles, of copper or of iron or steel with heads of copper4%
- 74152100000Washers (including spring washers), of copper, not threaded4%
- 74152910000Cotter-pins, of copper4%
- 74152990003Other copper articles, not threaded4%
- 74153300006Screws; bolts and nuts, of copper4%
- 74153900000Other threaded articles, of copper4%
7418 銅製餐桌、廚房或其他家用品及其零件;銅製洗鍋物及洗濯擦亮片、手套及類似品;銅製衛生設備及其零件
- 74181000108Pot scourers and scouring or polishing pads, gloves and the like, of copper5%
- 74181000206Cooking apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper5%
- 74181000304Heating apparatus of a kind used for domestic purposes, and parts thereof, non-electric, of copper5%
- 74181000402Table, kitchen or other household articles and parts thereof, of copper5%
- 74182000008Sanitary ware and parts thereof, of copper5%
7419 其他銅製品
- 74192010005Chain parts of copper, cast, moulded, stamped or forged, but not further worked5%
- 74192090008Other articles of copper, cast, moulded, stamped or forged, but not further worked5%
- 74198011001Containers for compressed or liquefied gas, of copper5%
- 74198019003Other reservoirs, tanks, vats and similar containers, of copper5%
- 74198020000Tobacconists' sundries, toilet equipments and office requisites, of copper5%
- 74198030008Electroplating anodes of copper0%
- 74198040006Cloth, of copper wire4%
- 74198050003Grill and netting, of copper wire; expanded metal, of copper; copper springs4%
- 74198060001Other chain and parts thereof, of copper5%
- 74198090005Other articles of copper5%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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