¿Cuánto arancel de importación tiene el Capítulo 84 “Reactores nucleares, calderas, máquinas, aparatos y artefactos mecánicos; partes de estas máquinas o aparatos”? Tasas y normativa de importación de 900 líneas arancelarias

¿Cómo se distribuyen las tasas arancelarias de las líneas del capítulo 84?

Calculado según la tasa de la primera columna de cada línea arancelaria, 900 líneas en total. Fuente: base de datos arancelaria de HowBridge (sincronizada con los datos arancelarios de la Administración de Aduanas del Ministerio de Finanzas), resumen del 2026-09-16.

¿Qué códigos de normativa de importación son comunes en el Capítulo 84?

El código de normativa de importación aparece en la línea arancelaria y representa una posible inspección, cuarentena, permiso o control de mercancías de China continental que hay que tramitar antes de importar. El código puede aplicarse solo a parte de los productos de la línea arancelaria; entra en la línea para ver la explicación completa. Si una línea arancelaria no tiene código, significa que, en el aspecto del control comercial, la importación está permitida y exenta de la emisión de licencia, pero no implica exención de inspección, cuarentena o impuestos.

¿Qué líneas arancelarias tiene el Capítulo 84?

8401 核子反應器；核子反應器用之非輻射性燃料元件（匣式）；同位素分離機及設備

• 84011000007Nuclear reactors0%
• 84012000005Machinery and apparatus for isotopic separation, and parts thereof0%
• 84013000003Fuel elements (cartridges), non-irradiated for nuclear reactors0%
• 84014000109Parts of nuclear reactors, containing any radioactive materials0%
• 84014000207Other parts of nuclear reactors0%

8402 水蒸汽或其他蒸汽發生鍋爐（不包括同時能產生低壓蒸汽者之中央系統熱水爐）；過熱水鍋爐

• 84021100005Watertube boilers with a steam production exceeding 45 t per hour3%
• 84021200004Watertube boilers with a steam production not exceeding 45 t per hour4%
• 84021910005Boilers, locomotive5%
• 84021990008Other vapour generating boilers, inclueing hybrid boilers3%
• 84022000004Super-heated water boilers4%
• 84029000009Parts of steam or other vapour generating boilers and super-heated water boilers3%

8403 中央暖氣鍋爐，第８４０２節除外

• 84031000005Central heating boilers4%
• 84039000008Parts of central heating boilers3%

8404 第８４０２或８４０３節鍋爐之輔助設備（例如︰節熱器、過熱器、除煙灰器及氣體回收器）；水蒸汽或其他蒸汽動力組用之冷凝器

• 84041010002Economizers3%
• 84041020000Super-heaters, steam3%
• 84041030008Soot removers3%
• 84041041005Gas recoverers3%
• 84041042004Air pre-heaters3%
• 84041050003Steam accumulator3%
• 84041060001Smoke arresters3%
• 84041070009Heaters, feed water3%
• 84041080007Injector for boilers3%
• 84041090005Other auxiliary plant for use with boilers of heading 84.02 or 84.033%
• 84042000002Condensers for steam or other vapour power units3%
• 84049000007Parts of the auxiliary plant and condensers of heading 84.043%

8405 發生爐煤氣或水煤氣之發生器，不論是否附有潔淨器者均在內；乙炔發生器及類似水化氣體發生器，不論是否附有潔淨器者均在內

• 84051000003Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers4%
• 84059000006Parts of gas generators3%

8406 水蒸汽渦輪機及其他蒸汽渦輪機

• 84061010000Steam turbines and other vapour turbines incorporating boilers for marine propulsion5%
• 84061090003Other steam turbines and other vapour turbines for marine propulsion3.4%
• 84068110004Other steam turbines incorporating boilers and other vapour turbines4%
• 84068190007Other steam turbines and other vapour turbines4%
• 84068210003Other steam turbines incorporating boilers and other vapour turbines4%
• 84068290006Other steam turbines and other vapour turbines4%
• 84069000005Parts of steam turbines and other vapour turbines3%

8407 往復式或旋轉式火花點火內燃活塞引擎

• 84071000001Aircraft engines, spark-ignition internal combustion piston type0%
• 84072100008Outboard motors, spark-ignition internal combustion piston type7.5%
• 84072900000Other marine propulsion engines, spark-ignition internal combustion piston type5%
• 84073100006Reciprocating spark-ignition internal combustion piston engines for vehicles, of a cylinder capacity not exceeding 50 cc11.5%
• 84073200005Reciprocating spark-ignition internal combustion piston engines for vehicles, of a cylinder capacity exceeding 50 cc but not exceeding 250 cc11.5%
• 84073310002Reciprocating spark-ignition internal combustion piston engines for motorcycles, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc11.5%
• 84073390005Reciprocating spark-ignition internal combustion piston engines for other vehicles, of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc8%
• 84073410001Reciprocating spark-ignition internal combustion piston engines for motorcycles, of a cylinder capacity exceeding 1,000 cc11.5%
• 84073490004Reciprocating spark-ignition internal combustion piston engines for other vehicles, of a cylinder capacity exceeding 1,000 cc17.5%
• 84079010002Reciprocating spark-ignition internal combustion piston engines for industrial and agricultural use5%
• 84079020000Reciprocating spark-ignition internal combustion piston engines for generators5%
• 84079030008Reciprocating spark-ignition internal combustion piston engines for fork-lift trucks and straddle lorries2.5%
• 84079090005Other spark-ignition internal combustion piston engines5%

8408 壓縮點火內燃活塞引擎（柴油或半柴油引擎）

• 84081000000Compression-ignition internal combustion piston engines, marine propulsion5%
• 84082010006Compression-ignition internal combustion piston engines for motorcycles12.5%
• 84082091008Compression-ignition internal combustion pistion engines, of a cylinder capacity exceeding 3,000 cc, for diesel vehicles2.5%
• 84082099000Compression-ignition internal combustion piston engines, for other vehicle5%
• 84089010001Diesel engines of 20 H.P. and over for generator use2.5%
• 84089020009Compression-ignition internal combustion pistion engines, for fork-liet trucks and straddle lorries2.5%
• 84089090004Other compression-ignition internal combustion piston engines, diesel or semi-diesel engines5%

8409 專用或主要用於第８４０７或８４０８節引擎用零件

• 84091000009Parts for aircraft internal combustion piston engines0%
• 84099110009Connecting-rods12.5%
• 84099120105Cylinder body, valve conduit, valve blocks for motor vehicles11.5%
• 84099120203Cylinder body, valve conduit, valve blocks for motorcycles11.5%
• 84099120908Other cylinder body, valve conduit, valve blocks11.5%
• 84099130005Carburettors, throttles and parts thereof5%
• 84099140003Fuel nozzles5%
• 84099150000Engine parts in the rough state of vehicles (G.V.W.over 3.5 tonnes)5%
• 84099160008Valve rocker arm assembly12.5%
• 84099170104Cylinder head for motor vehicles0%
• 84099170202Cylinder head for motorcycles0%
• 84099170907Other Cylinder head0%
• 84099190100Carburetors of LPG15%
• 84099190903Other parts suitable for use solely or principally with spark-ignition internal combustion piston engines15%
• 84099910001Connecting-rods5%
• 84099920009Cylinder head, cylinder body, valve conduit, valve blocks5%
• 84099930007Fuel nozzles5%
• 84099940005Engine parts in the rough state of vehicles (G.V.W.over 3.5 tonnes)5%
• 84099950002Valve rocker arm assembly5%
• 84099990004Other parts suitable for use solely or principally with compression-ignition internal combustion piston engines5%

8410 水力渦輪機、水輪及其調整器

• 84101100005Hydraulic turbines and water wheels, of a power not exceeding 1,000 kW6%
• 84101200004Hydraulic turbines and water wheels, of a power exceeding 1,000 kW but not exceeding 10,000 kW6%
• 84101300003Hydraulic turbines and water wheels, of a power exceeding 10,000 kW6%
• 84109000009Parts of hydralic turbines and water wheels, including regulators3%

8411 渦輪噴射引擎、螺旋槳推動用渦輪機及其他燃氣渦輪機

• 84111100004Turbo-jets of a thrust not exceeding 25 kN0%
• 84111200003Turbo-jets of a thrust exceeding 25 kN0%
• 84112100002Turbo-propellers of a power not exceeding 1,100 kW0%
• 84112200001Turbo-propellers of a power exceeding 1,100 kW0%
• 84118100009Other gas turbines of a power not exceeding 5,000 kw6.8%
• 84118200008Other gas turbines of a power exceeding 5,000 kw4%
• 84119100105Jet engine compressor blades, turbine blades0%
• 84119100908Other parts of turbo-jets or turbo-propellers0%
• 84119900009Parts of other gas turbines2%

8412 其他引擎及發動機

• 84121000004Reaction engines other than turbo-jets10%
• 84122110107Hydraulic cylinders of pitch system for wind engines or wind turbines of wind-powered generating sets5%
• 84122110900Other hydraulic cylinders5%
• 84122190002Other hydraulic power engines and motors, linear acting (cylinders)5%
• 84122900003Other hydraulic power engines and motors5%
• 84123110007Pneumatic cylinders5%
• 84123190000Other pneumatic power engines and motors, linear acting (cylinders)5%
• 84123900001Other pneumatic power engines and motors5%
• 84128000009Other engines and motors6.8%
• 84129000105Blades for wind engines or wind turbines of wind-powered generating sets5%
• 84129000212Rotor hubs for wind engines or wind turbines of wind-powered generating sets5%
• 84129000221Base frames for wind engines or wind turbines of wind-powered generating sets5%
• 84129000301Spinner covers for wind engines or wind turbines of wind-powered generating sets5%
• 84129000908Parts of other engines and motors5%

8413 液體泵，無論是否裝有計量裝置；液體昇送器

• 84131100002Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages4%
• 84131900004Other pumps for liquids, fitted or designed to be fitted with a measuring device5%
• 84132000001Hand pumps, other than those of subheading 8413.11 or 8413.195%
• 84133011006Injection pumps for diesel engines5%
• 84133012005Fuel pumps for internal combustion piston engines, for motor vehicles12.5%
• 84133013004Fuel pumps for internal combustion piston engines, for motorcycles10%
• 84133019008Other fuel pumps for internal combustion piston engines5%
• 84133021004Lubricating pumps for internal combustion piston engines, for motor vehicles7.5%
• 84133022003Lubricating pumps for internal combustion piston engines, for motorcycles10%
• 84133029006Other lubricating pumps for internal combustion piston engines5%
• 84133031002Cooling medium pumps for internal combustion piston engines, for motor vehicles12.5%
• 84133039004Other cooling medium pumps for internal combustion piston engines5%
• 84134000007Concrete pumps3%
• 84135000004Other reciprocating positive displacement pumps for liquids3%
• 84136000002Other rotary positive displacement pumps for liquids3%
• 84137000000Other centrifugal pumps for liquids3%
• 84138110005Power steering oil pumps, for cars5%
• 84138190008Other pumps for liquids3%
• 84138200006Liquid elevators3%
• 84139100005Parts of pumps for liquids3%
• 84139200004Parts of liquid elevators3%

8414 空氣泵或真空泵、空氣壓縮機或其他氣體壓縮機及風扇；含有風扇之通風罩或再循環罩，不論是否具有過濾器；氣密生物安全櫃，不論是否具有過濾器

• 84141010000Vacuum pumps of a kind used solely or principally for the manufacture of semiconductors or flat panel displays0%
• 84141090003Other vacuum pumps3%
• 84142000000Hand- or foot-operated air pumps4%
• 84143010006Compressors, output 600 W and over, but less than 2,000 W, of a kind used in refrigerating equipment5%
• 84143020004Other compressors of a kind used in refrigerating equipment5%
• 84144010004Centrifugal air compressors mounted on a wheeled chassis for towing2.5%
• 84144090007Other air compressors mounted on a wheeled chassis for towing4%
• 84145100002Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W5%
• 84145910002Fans of a kind used solely or principally for cooling microprocessors, telecommunication apparatus, automatic data processing machines or units of automatic data processing machines0%
• 84145920000Blowers4%
• 84145990005Other fans4.7%
• 84146000001Ventilating or recycling hoods incorporating a fan having a maximum horizontal side not exceeding 120 cm5%
• 84147000009Gas-tight biological safety cabinets4%
• 84148011004Centrifugal air compressors2.5%
• 84148019006Other compressors4%
• 84148090008Other articles of heading 84.144%
• 84149010003Parts of air pumps and vacuum pumps3%
• 84149020001Parts of compressors3.4%
• 84149030009Parts of fans and blowers3.4%
• 84149090006Other parts of articles of heading 84.144%

8415 空氣調節器，具有電動風扇及變換溫度及濕度元件，其不能單獨調節濕度者亦在內

• 84151010107Self-contained air conditioning machines, incorporating a refrigerating unit, designed to be fixed on window, wall, ceiling or floor10%
• 84151010205Split-system air conditioning machines, incorporating a refrigerating unit, designed to be fixed on window, wall, ceiling or floor10%
• 84151090100Other self-contained air conditioning machines, designed to be fixed on window, wall, ceiling or floor8%
• 84151090208Other split-system air conditioning machines, designed to be fixed on window, wall, ceiling or floor8%
• 84152000009Air conditioning machines, of a kind used for persons, in motor vehicles10%
• 84158100005Air conditioning machines, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)8%
• 84158200004Air conditioning machines, incorporating a refrigerating unit10%
• 84158300003Air conditioning machines, not incorporating a refrigerating unit5%
• 84159010002Indoor or outdoor units for split-system air conditioning machines10%
• 84159090005Other parts of air conditioning machines1.5%

8416 使用液體燃料、粉狀固體燃料或氣體燃料之爐用燃燒器；機械加煤機，包括其機械式爐篦、機械除灰器及類似用具

• 84161000000Furnace burners for liquid fuel4%
• 84162000008Other furnace burners, including combination burners4%
• 84163000006Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances3%
• 84169010001Parts of burners for boilers3%
• 84169090004Other parts of articles of heading 84.163%

8417 非電熱式工業或實驗室用爐及烘烤箱，包括焚化爐

• 84171000009Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals3%
• 84172000007Bakery ovens, including biscuit ovens3%
• 84178010002Incinerators and parts thereof0%
• 84178090005Other industrial or laboratory furnaces and ovens, non-electric4%
• 84179000002Parts of articles of heading 84.172.5%

8418 冷藏機、冷凍機及其他冷藏或冷凍設備，使用電力或其他能源者；熱力泵，第８４１５節之空氣調節器除外

• 84181011005Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof, capacity of 800 liters and over, household type3.5%
• 84181012004Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof, capacity of 500 liters and over, but less than 800 liters, household type3.5%
• 84181013003Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof, capacity of less than 500 liters, household type3.5%
• 84181090009Other combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof3.5%
• 84182110003Refrigerators, household type, compression type with capacity of 800 l and over4%
• 84182120001Refrigerators, household type, compression type with capacity of 500 L or more, but less than 800 L4.2%
• 84182190006Other refrigerators, household type, compression-type8%
• 84182920003Refrigerators, household type, absorption-type, electrical0%
• 84182991007Other refrigerators, household type, with capacity of 800 l and over6.5%
• 84182999009Other refrigerators, household type8%
• 84183010002Freezers of the chest type, of exceeding low temperature (-70 degree C and under) not exceeding 800 l capacity0%
• 84183090005Other freezers of the chest type, not exceeding 800 l capacity3.5%
• 84184010000Freezers of the upright type, of exceeding low temperature (-70 degree C and under) not exceeding 900 l capacity0%
• 84184090003Other freezers of the upright type, not exceeding 900 l capacity3.5%
• 84185010007Other freezers of exceeding low temperature (-70 degree C and under)0%
• 84185090000Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment3.5%
• 84186100006Heat pumps other than air conditioning machines of heading 84.152.5%
• 84186910006Refrigerating machines of electricity, for central system2.5%
• 84186920004Ice making machines2.5%
• 84186930002Coolers, refrigerating2.5%
• 84186941009Cold drink machinery3%
• 84186942008Ice cream machinery3%
• 84186950007Refrigerating equipment for blood or sperm storage0%
• 84186960005Culture box or apparatus fitted with refrigerator0%
• 84186990009Other refrigerating or freezing equipment2.5%
• 84189110008Furniture designed to receive refrigerating or freezing equipment, household type3.5%
• 84189190001Other furniture designed to receive refrigerating or freezing equipment3.5%
• 84189910000Other parts of refrigerating or freezing equipment3.5%
• 84189990003Other parts of articles of heading 84.182.5%

8419 機器、工廠或實驗室設備，不論是否用電熱方法（第８５１４節之電爐、烘箱及其他設備除外），利用溫度變化如加熱、烹煮、烘烤、蒸餾、精餾、消毒、低溫殺菌、蒸煮、乾燥、蒸發、汽化、凝聚或冷卻等方法處理材料，但不包括家庭用者；非電熱式即熱型或儲存型熱水器

• 84191100006Instantaneous gas water heater, non-electric2.5%
• 84191200005Solar water heaters2.5%
• 84191900008Other instantaneous or storage water heaters, non-electric2.5%
• 84192000005Medical, surgical or laboratory sterilisers0%
• 84193310008Lyophilisation apparatus, freeze drying units and spray dryers, for agricultural products4%
• 84193390001Other lyophilisation apparatus, freeze drying units and spray dryers4%
• 84193400009Other dryers for agricultural products4%
• 84193500008Other dryers for wood, paper pulp, paper or paperboard4%
• 84193900004Other dryers4%
• 84194010009Distillation apparatus, laboratory0%
• 84194020007Coal tar distillation facilities0%
• 84194090002Other distilling or rectifying plant3%
• 84195010006Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less0%
• 84195090009Other heat exchange units3%
• 84196000006Machinery for liquefying air or other gases4%
• 84198100001Machinery, plant and equipment, for making hot drinks or for cooking or heating food3%
• 84198910001Decoction vessels, brewing3%
• 84198920009Electronic air sterilizers3%
• 84198930007Thermostatic culture box0%
• 84198940005Chlorinator4%
• 84198950002Naphthalene crystallization facilities0%
• 84198990004Other machinery, plant or laboratory equipment.3%
• 84199020006Parts of medical, surgical and laboratory sterilisers0%
• 84199090001Other parts of articles of heading 84.190%

8420 砑光機或其他滾軋機，金屬或玻璃加工用者除外，及其滾筒

• 84201010002Calendering or other rolling machines, for paper-making4%
• 84201020000Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits0%
• 84201090005Other calendering or rolling machines4%
• 84209110004Cylinders of calendering and rolling machines, for paper-making4%
• 84209190007Cylinders of other calendering and rolling machines4%
• 84209910006Other parts of calendering and rolling machines, for paper-making4%
• 84209990009Other parts of calendering and rolling machines4%

8421 離心分離機，包括離心式脫水機；液體或氣體過濾及淨化機具

• 84211100002Cream separators3%
• 84211200001Clothes-dryers2.5%
• 84211900200Blood component separator4%
• 84211900996Other centrifuges4%
• 84212110008Electric water filters, household3.4%
• 84212190001Other filtering or purifying machinery and apparatus for water4%
• 84212200009Filtering or purifying machinery and apparatus for beverages other than water4%
• 84212310006Oil or petrol-filters for internal combustion engines, for motercycles5%
• 84212320004Oil or petrol-filters for internal combustion engines, for motor vehicles5%
• 84212390009Oil or petrol-filters for other internal combustion engines5%
• 84212910000Liquid filtering or purifying machinery and apparatus made of fluoropolymers and with filter or purifier membrane thickness not exceeding 140 microns0%
• 84212990101Disposable dialyzer3%
• 84212990904Other filtering or purifying machinery and apparatus for liquids3%
• 84213110006Intake air filters for internal combustion engines, for motor vehicle10%
• 84213120004Intake air filters for industrial internal combustion engines5%
• 84213130002Intake air filters for internal combustion engines, for motor-cycles5%
• 84213190009Other intake air filters for internal combustion engines5%
• 84213200007Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines4%
• 84213910008Electric air filters and purifiers3.4%
• 84213920006Filtering or purifying machinery and apparatus for gases, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm0%
• 84213990001Other filtering or purifying machinery and apparatus for gases4%
• 84219100005Other parts of centrifuges3%
• 84219910005Filter elements (for instant use)3%
• 84219920003Parts of articles of tariff No 84212910, 842139200%
• 84219990008Other parts of filtering or purifying machinery and apparatus for liquids or gases3%

8422 洗碗碟機；瓶及其他容器洗滌及乾燥機器；瓶、罐、箱、袋或其他容器之盛裝、封口、封緘或貼標籤機器；瓶、大口瓶、管及類似容器之封蓋機器；其他包裝或包紮機器（包括熱縮包紮機器）；飲料充氣機

• 84221100001Dish washing machine of the household type6.5%
• 84221900003Other dish washing machines5%
• 84222000000Machinery for cleaning or drying bottles or other containers4%

Este capítulo tiene más de 250 líneas arancelarias; para ver el resto, usa la búsqueda de líneas arancelarias

¿En qué se diferencian la primera, la segunda y la tercera columna de tasas del arancel?

La Regla General 2 del Arancel Aduanero de Importación divide las tasas en 3 columnas: la primera columna se aplica a las mercancías importadas de miembros de la Organización Mundial del Comercio, o de países o territorios con trato recíproco hacia Taiwán; la segunda columna solo se aplica a mercancías “específicas” en dos supuestos: productos específicos de países o territorios menos desarrollados o en desarrollo, o productos específicos de países o territorios con los que Taiwán ha firmado un acuerdo de libre comercio o de cooperación económica; cuando no se puede aplicar ninguna de las dos columnas anteriores, se aplica la tercera columna. Cuando pueden aplicarse a la vez la primera y la segunda columna, se toma la tasa más baja. China continental es miembro de la Organización Mundial del Comercio, por lo que en principio se le aplica la primera columna; la segunda columna solo se aplica a China continental para las mercancías de la lista de cosecha temprana del ECFA.

Las páginas de capítulos y líneas arancelarias de este sitio muestran la tasa de la primera columna. En la tabla del arancel, la segunda columna se marca con códigos de país para indicar a quién se aplica, por ejemplo “exento (PA,GT,NI,SV,HN,NZ,SG)”; los códigos son solo una indicación en la tabla arancelaria, y algunos de esos acuerdos ya han dejado de aplicarse o han terminado (como Nicaragua, El Salvador y Honduras); la aplicación real se rige por los avisos de la Administración de Aduanas. Los artículos sueltos de paquetes postales tienen una regla aparte: cuando el valor tributable supera el límite de exención, se cobra un arancel del 5%, salvo el tabaco, el alcohol y los artículos sujetos a contingente arancelario; pero si el total de un mismo artículo o de la misma línea arancelaria supera los NT$2.000, no se considera artículo suelto y se cobra según la tasa de cada línea arancelaria (Regla General 5; artículos 8 y 9 del Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales). Esta tasa del 5% solo se aplica a paquetes postales y a pasajeros; las mercancías de envío exprés se calculan según la tasa de cada línea arancelaria.

Preguntas frecuentes

¿De dónde vienen las fuentes legales y los datos de esta página?

• Artículo 3 de la Ley Aduanera: salvo disposición distinta de la Ley Aduanera, la recaudación de aranceles y la clasificación arancelaria de las mercancías de importación y exportación se rigen por el Arancel Aduanero de Importación; el Arancel Aduanero de Importación se promulga mediante un procedimiento legislativo independiente.
• Arancel Aduanero de Importación (fecha de última modificación según la Base de Datos Nacional de Legislación: 28 de enero del año 115 de la República de China): Regla General 2 (tres columnas de tasas), Regla General 5 (artículos sueltos de paquetes postales), Reglas de Interpretación 1 a 6.
• Artículo 21 de la Ley Aduanera y Reglamento de Aplicación de la Clasificación Arancelaria Previa de Mercancías Importadas: solicitud de clasificación arancelaria previa antes de la importación.
• Artículo 20 de la Ley del IVA sobre Operaciones con y sin Valor Añadido: el IVA de las mercancías importadas se calcula sobre el monto resultante de sumar el arancel de importación al valor tributable; artículo 41: el IVA de las mercancías importadas lo recauda la Aduana en nombre del fisco.
• Reglamento de Despacho Aduanero de Importación y Exportación de Paquetes Postales, artículos 7, 8, 9, 11 y 12: exención hasta NT$2.000, tributación total al superar el límite, definición de artículo suelto, cálculo conjunto de los paquetes enviados el mismo día por el mismo remitente al mismo destinatario, y no exención tras superar 6 veces en un semestre.
• Aviso del Ministerio de Asuntos Económicos Jing-Mao-Zi n.º 11104603570, de 19 de agosto del año 111 de la República de China [2022]: normas sobre la exención de licencia de importación para pequeñas cantidades de mercancías de China continental; aviso Jing-Mao-Zi n.º 111046035701 del mismo día: productos excluidos de esta exención.
• Aviso del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061018778, de 7 de septiembre del año 106 de la República de China [2017]: exención de impuestos cuando el valor tributable del mismo lote es de NT$2.000 o menos; orden del Ministerio de Finanzas Tai-Cai-Guan-Zi n.º 1061011007, de 26 de mayo del año 106 de la República de China [2017]: no exención al superar 6 despachos exentos en un semestre.
• Explicación general de la edición de 2023 (año 112 de la República de China) del compendio de clasificación de mercancías de importación y exportación del Arancel Aduanero de Importación de la República de China, de la Administración de Aduanas del Ministerio de Finanzas: 21 secciones, 97 capítulos (el Capítulo 77 queda reservado), el Capítulo 98 añadido fuera de la estructura HS, además del código arancelario de 8 dígitos, la clasificación de gestión comercial y estadística de 10 dígitos, más 1 dígito de verificación.
• Tabla de Códigos de Normativa de Importación de la Administración de Comercio Internacional del Ministerio de Asuntos Económicos: cuando la casilla de normativa de importación está en blanco significa “permitido (exento de la emisión de licencia)”.

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