How much import duty for Chapter 82 “Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal”? Rates and import regulations for 108 tariff lines

How are tariff rates distributed across Chapter 82's tariff lines?

Calculated from each tariff line's Column 1 rate, 108 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 82?

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.

None of Chapter 82's tariff lines currently carry an import regulation code.

What tariff lines are in Chapter 82?

8201 手工具︰鍬、鏟、鶴嘴鋤、鎬、鋤、叉及耙；斧、鈎刀及類似砍伐工具；各種修樹剪刀及修枝剪；大鐮刀、鐮刀、秣刀、樹籬剪、伐木用尖劈及其他農業、園藝、林業用手工具

• 82011000009Spades and shovels7.5%
• 82013000005Mattocks, picks, hoes and rakes7.5%
• 82014000101Axes and similar hewing tools7.5%
• 82014000209Bill hooks and similar hewing tools7.5%
• 82015000000Secateurs and similar one-handed pruners and shears (including poultry shears)7.5%
• 82016000008Hedge shears, two-handed pruning shears and similar two-handed shears7.5%
• 82019000002Other hand tools of a kind used in agriculture, horticulture or forestry7.5%

8202 手鋸；各種鋸片（包括開縫、鑽孔或無齒鋸片）

• 82021000008Hand saws6%
• 82022000006Band saw blades5%
• 82023100003Circular saw blades (including slitting or slotting saw blades), with working part of steel5%
• 82023910003Circular saw blades (including slitting or slotting saw blades), with working part of other materials7.5%
• 82023981007Parts of circular saw blades (including slitting or slotting saw blades), with working part of steel5%
• 82023982006Parts of circular saw blades (including slitting or slotting saw blades), with working part of other materials5%
• 82024000002Chain saw blades5%
• 82029110008Straight saw blades, for working metal, hand saw use4.8%
• 82029190001Other straight saw blades, for working metal5%
• 82029910000Other saw blades, hand saw use3.5%
• 82029920008Rectangular toothless metal saw blades, for stone cutting purpose, of a length from 350 cm to 550 cm and width from 6 cm to 13 cm, with extremities perforated and of thickness from 0.4 cm to 0.5 cm; having flutes or grooves of a width from 1 cm to 1.7 cm and depth from 0.03 cm to 0.08 cm, in the same surface of saw blades which are along the length at intervals between 10 cm to 15 cm, and across the width of the blade5%
• 82029990003Other saw blades, not elsewhere specified or include6.5%

8203 銼、木銼、鉗（包括剪鉗）、手鉗、鑷子、金屬剪刀、截管器、螺栓截除器、穿孔衝及類似手工具

• 82031000007Files, rasps and similar tools5%
• 82032000005Pliers (including cutting pliers), pincers, tweezers and similar tools6%
• 82033000003Metal cutting shears and similar tools10%
• 82034000109Bolt croppers and similar tools10%
• 82034000207Pipe-cutters, perforating punches and similar tools10%

8204 手用扳手及扳鉗（包括轉矩表扳鉗，但不包括螺絲攻扳鉗）；有無把手之可互換扳手套筒

• 82041100005Hand-operated spanners and wrenches, non-adjustable10%
• 82041200004Hand-operated spanners and wrenches, adjustable10%
• 82042000004Interchangeable spanner sockets, with or without handles10%

8205 未列名之手工具（包括割玻璃之鑽石刀）；噴燈；老虎鉗、夾子及類似工具，但不包括工具機或水刀（水射流）切削機械之附件及零件；砧；手提鍛爐；手搖或腳踏式之附有架構之磨輪

• 82051000103Screw augers10%
• 82051000201Other drilling, threading or tapping tools10%
• 82052000003Hammers and sledge hammers6.6%
• 82053000109Chisels, gouges and similar cutting tools for working wood10%
• 82053000207Planes and similar cutting tools for working wood10%
• 82054000009Screwdrivers10%
• 82055110003Whisks, non-mechanical10%
• 82055120001Openers, bottle, non-mechanical6.8%
• 82055190006Other household hand tools10%
• 82055910005Knife sharpeners of metal10%
• 82055920003Punches, staple removers and the like for office use10%
• 82055990106Pistondrive tools10%
• 82055990204Nail puller10%
• 82055990302Grease gun10%
• 82055990400Cutters10%
• 82055990507Tyre repair apparatus10%
• 82055990909Other hand tools10%
• 82056000004Blow lamps10%
• 82057000002Vices, clamps and the like10%
• 82059000008Other, including sets of articles of two or more subheadings of this heading10%

8206 第８２０２節至８２０５節之工具由兩件或以上配合成套供零售者

• 82060000006Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale10%

8207 不論是否動力操作之手工具或工具機之可互換工具（例如：用於壓、衝、撞打、攻螺紋、切螺紋、鑽孔、搪孔、拉孔、銑、車或旋螺絲），包括抽或擠壓金屬用模及鑽岩石或搪土孔工具。

• 82071300000Rock drilling or earth boring tools, with working part of cermets5%
• 82071910002Rock drilling or earth boring tools, with working part of other material5%
• 82071980007Parts of rock drilling or earth boring tools5%
• 82072010009Dies for drawing metal4%
• 82072020007Dies for extruding metal4%
• 82073010007Punches and dies for cold pressing and stamping of sheet metal; drop forging dies10%
• 82073090000Other interchangeable tools for pressing, stamping or punching5%
• 82074000007Tools for tapping or threading10%
• 82075010002Interchangeable tools for drilling, hand tools use4%
• 82075020000Interchangeable tools for drilling, machines use5%
• 82076010000Interchangeable tools for boring or broaching, hand tools use5%
• 82076020008Interchangeable tools for boring or broaching, machines use5%
• 82077000000Tools for milling5%
• 82078000008Tools for turning5%
• 82079010004Other interchangeable tools, hand tools use4%
• 82079020002Other interchangeable tools, machines use5%

8208 機器或機械工具用刀及刀片

• 82081010000Lathe cutters5%
• 82081090003Other knives and cutting blades, for machines or for mechanical appliances, for metal working5%
• 82082000000Knives and cutting blades, for machines or for mechanical appliances, for wood working5%
• 82083010006Knives and cutting blades, for kitchen appliances used5%
• 82083020004Knives and cutting blades, for machines used by the food industry5%
• 82084010004Knives and cutting blades, for harvesting machines and grass mowers0%
• 82084090007Other knives and cutting blades, for agricultural, horticultural or forestry machines5%
• 82089010003Knives and cutting blades, for cloth cutting machines5%
• 82089090006Other knives and cutting blades, for machines or for mechanical appliances5%

8209 未裝配工具用之板、桿、刀尖及類似品，瓷金製者

• 82090010001Plates, sticks, tips and the like for tools, unmounted, of tungsten carbides0%
• 82090090004Other plates, sticks, tips and the like for tools, unmounted, of cermets5%

8210 供調理食品或飲料用之手操作機械用具，其重量在十公斤及以下者

• 82100000000Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink10%

8211 附有刀片之刀，不論是否帶齒者（包括修樹刀），但不包括第８２０８節之刀及其刀片

• 82111000007Sets of assorted articles6%
• 82119100009Table knives having fixed blades10%
• 82119210006Knives, pruning10%
• 82119220004Carving knives10%
• 82119230002Fruit kinves10%
• 82119290009Other knives having fixed blades6%
• 82119310005Knives, book-binders10%
• 82119390008Other knives having other than fixed blades6%
• 82119410004Blanks, knife blade10%
• 82119490007Other knife blades10%
• 82119510003Base metal handles of pruning knives10%
• 82119520001Handles of base metal for table knives, carving knives, and book-binders knives10%
• 82119530009Other handels of iron or steel6%
• 82119590006Other handles of base metal6%

8212 剃刀及其刀片（包括扁條狀之刀片毛坯）

• 82121000006Razors6.6%
• 82122010002Blanks, razor blade (whether or not in strips)6.8%
• 82122020000Safety razor blades6.6%
• 82129000009Other parts of razor blades6.8%

8213 剪刀、裁縫剪刀及類似之剪刀及其刀片

• 82130010005Tailors' shears and similar shears, and blades therefor10%
• 82130020003Manicure scissors and blades therefor10%
• 82130030001Blanks of scissors10%
• 82130090008Other scissors and blades therefor10%

8214 其他利口器（如︰髮剪、屠刀、或廚用刀、剁碎刀、切紙刀）；修指甲用具（包括指甲銼）

• 82141010002Pencil sharpeners (including pocket type) and blades therefor6.8%
• 82141020000Paper knives, letter openers, erasing knives, and blades therefor10%
• 82142000002Manicure or pedicure sets and instruments (including nail files)10%
• 82149010005Hair clippers10%
• 82149020003Kitchen cleavers10%
• 82149090008Other cutlery10%

8215 匙、叉、杓、網杓、蛋糕盆、魚刀、牛油刀、糖夾及類似廚房或餐桌用具

• 82151000003Sets of assorted articles of heading 82.15, containing at least one articles plated with precious metal10%
• 82152000001Sets of assorted articles of heading 82.15, not plated with precious metal10%
• 82159100005Non-set of assorted articles of heading 82.15, plated with precious metal10%
• 82159900007Non-set of assorted articles of heading 82.15, not plated with precious metal10%

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

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)”.

Related reading