How much import duty for Chapter 83 “Miscellaneous Articles of Base Metal”? Rates and import regulations for 46 tariff lines
Quick answer: How much duty for Chapter 83?
Chapter 83 “Miscellaneous Articles of Base Metal” has 46 tariff lines; the most common Column 1 rate is 10%.Of these, 2 tariff lines are 0% (4.3%), and the highest ad valorem rate is 10%.12 tariff lines carry an import regulation code; the most common is MP1 (4 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 83's tariff lines?
- 0% 2
- Over 0% to 5% 11
- Over 5% to 10% 33
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 46 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 83?
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.
MP1
Importation of Mainland China products in this category is conditionally permitted.
4 tariff lines
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
4 tariff lines
MW0
Importation of Mainland China products is prohibited.
3 tariff lines
616
Approval from the Highway Bureau, Ministry of Transportation and Communications is required.
1 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 4 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 83?
8301 卑金屬掛鎖及鎖(鑰匙、對號或電動開啟者);附有鎖之卑金屬釦及帶釦之框;上述物品用之卑金屬鑰匙
- 83011000008Padlocks, of base metal6.6%
- 83012000006Locks of a kind used for motor vehicles, of base metal0%
- 83013000004Locks of a kind used for furniture, of base metal6.8%
- 83014000002Other locks, of base metal5%
- 83015000009Clasps and frames with clasps, incorporating locks, of base metal6.8%
- 83016000007Parts of lock and similar articles, of base metal5%
- 83017000005Keys, presented separately, of base metal5%
8302 家具、門、窗、樓梯、百葉窗、車具、鞍具、衣箱、首飾箱及類似品之卑金屬架座、配件及類似品;卑金屬製帽架、帽掛鈎、托架及類似品;附有卑金屬架座之腳輪;卑金屬製自動關門器
- 83021000007Hinges, of base metal5%
- 83022000005Castors, of base metal5%
- 83023000003Other mountings, fittings and similar articles suitable for motor vehicles, of base metal0%
- 83024100000Other mountings, fittings and similar articles, suitable for buildings, of base metal5%
- 83024200009Other mountings, fittings and similar articles, suitable for furniture, of base metal5%
- 83024900002Other mountings, fittings and similar articles, of base metal7.5%
- 83025000008Hat-racks, hat-pegs, brackets and similar fixtures, of base metal5%
- 83026000006Automatic door closers, of base metal5%
8303 裝甲或加強之卑金屬製保險櫃、保險箱、門、保險庫之存儲櫃、錢箱、契據箱及類似品
8304 卑金屬檔案櫃、卡片櫃、紙盤、紙籃、筆盤、印臺及類似辦公室或書桌上用具,第9403節之辦公室家具除外
8305 用於活頁簿夾或卷宗夾、信夾、信箱、紙夾、目錄標籤及類似辦公室用品之卑金屬製配件;卑金屬製扁條狀裝訂釘(如︰辦公室用、裝璜用、包裝用)
- 83051000004Fittings for loose-leaf binders or files, of base metal5%
- 83052000002Staples in strips, of base metal10%
- 83059010005Indexing tags, of base metal6.8%
- 83059090008Other articles of heading 83.056.8%
8306 卑金屬非電動鈴、鑼及類似品;卑金屬雕像及其他裝飾品;卑金屬相框、書框或類似之框;卑金屬鏡
- 83061000003Bells, gongs and the like, non-electric, of base metal8%
- 83062100000Statuettes and other ornaments, of base metal, plated with precious metal10%
- 83062900002Other statuettes and ornaments, of base metal10%
- 83063010007Photograph, picture or similar frames, of base metal10%
- 83063021004Mirrors, for road traffic guide use, of base metal6.8%
- 83063029006Other mirrors, of base metal10%
8307 卑金屬製撓性管,有無配件均在內
- 83071000002Flexible tubing of iron or steel, with or without fittings6.8%
- 83079010003Thermostatic bellows2.5%
- 83079090006Flexible tubing of other base metal, with or without fittings6.8%
8308 用於衣服或服飾附屬品、鞋靴、首飾、腕錶、圖書、遮陽蓬、皮革製品、旅行用品或鞍具或用於其他製品之卑金屬搭鈕、帶搭鈕之框架、帶釦、帶釦搭鈕、鉤、眼、環眼、及其類似品;卑金屬製管形鉚釘及開口鉚釘;卑金屬製珠子及亮片
- 83081000001Hooks, eyes and eyelets, of base metal10%
- 83082000009Tubular or bifurcated rivets, of base metal10%
- 83089010002Clasps, frames with clasps, buckles, buckle-clasps, of base metal6.8%
- 83089020000Beads and spangles, of base metal6.8%
- 83089090005Other articles of heading 83.086.8%
8309 卑金屬製瓶塞、瓶帽、瓶蓋(包括鑲軟木塞、旋轉瓶帽及自動倒出瓶塞)、瓶橡皮帽、螺紋桶塞、桶蓋、封條及其他包裝物附件
- 83091000000Crown corks, of base metal10%
- 83099010109Aluminium easy-can-cover10%
- 83099010902Other stoppers, caps and lids (including screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals, of base metal10%
- 83099020009Other packing accessories, of base metal10%
8310 卑金屬製標示牌、名牌、地址牌及類似牌、數字、字母及其他符號,屬第9405節者除外
- 83100000107Vehicle License Plate, of base metal, with English alphabet or Arabic numerals, and the length and width are 38 �16 cm or 32 �15 cm or 31 �16 cm or 30 �15 cm or 26 �15 cm or 26 �14 cm or 25 �14 cm or 22 �12 cm (the error is � 2 cm)10%
- 83100000900Other sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No.94.0510%
8311 卑金屬或金屬碳化物所製之線、條、管、板、電極及其類似品,於其表面塗有焊劑或中心裝有焊劑,用作軟焊、硬焊、焊接或積聚金屬或金屬碳化物者;卑金屬粉凝聚之線及條,供金屬噴敷之用者
- 83111000006Coated electrodes of base metal, for electric arc-welding10%
- 83112000004Cored wire of base metal, for electric arc-welding10%
- 83113010000Coated rods and cored wire, of carbon steel, for soldering, brazing or welding by flame10%
- 83113090003Coated rods and cored wire, of other base metal, for soldering, brazing or welding by flame10%
- 83119000009Other articles of heading 83.1110%
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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