How much import duty for Chapter 86 “Railway or Tramway Locomotives, Rolling-Stock and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (Including Electro-Mechanical) Traffic Signalling Equipment of All Kinds”? Rates and import regulations for 30 tariff lines

How are tariff rates distributed across Chapter 86's tariff lines?

Calculated from each tariff line's Column 1 rate, 30 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 86?

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 86's tariff lines currently carry an import regulation code.

What tariff lines are in Chapter 86?

8601 鐵路機車，外來電源或蓄電池供電者均在內

• 86011000005Rail locomotives, powered from an external source of electricity5%
• 86012000003Rail locomotives, powered by electric accumulators5%

8602 其他鐵路機車；煤水車

• 86021000004Diesel-electric locomotives5%
• 86029010005Tenders5%
• 86029090008Other rail locomotives5%

8603 自力推進之鐵路或電車道用客車、貨車及敞車，第８６０４節所列者除外

• 86031000003Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04, powered from an external source of electricity2.5%
• 86039000006Other self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.045%

8604 鐵路或電車道之維護或工務用車，不論是否自力推進者（如︰工場車、吊車、碎石搗舂車、舖軌車、試驗車及查道車）

• 86040010002Railway or tramway maintenance or service vehicles, self-propelled2.5%
• 86040090005Other railway or tramway maintenance or service vehicles5%

8605 鐵路或電車道用客車，非自力推進者；行李車、郵務車及其他特種目的之鐵路或電車道用客車，非自力推進者（第８６０４節所列者除外）

• 86050000003Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04)2.5%

8606 鐵路或電車道用各種貨車，非自力推進者

• 86061000000Tank wagons and the like, not self-propelled2.5%
• 86063000006Self-discharging vans and wagons, not self-propelled2.5%
• 86069110000Insulated or refrigerated vans and wagons, not self-propelled, other than those of subheading No. 8606.102.5%
• 86069190003Other railway or tramway goods vans and wagons, covered and closed, not self-propelled2.5%
• 86069200001Open, with non-removable sides of a height exceeding 60 cm, not self-propelled2.5%
• 86069900004Other railway and tramway freight cars, not self-propelled2.5%

8607 鐵路或電車道機車或車輛之零件

• 86071100008Driving bogies and bissel-bogies.5%
• 86071200007Other bogies and bissel-bogies5%
• 86071900000Other, including parts5%
• 86072100006Air brakes and parts thereof5%
• 86072900008Other brakes and parts thereof5%
• 86073000005Hooks and other coupling devices, buffers, and parts thereof5%
• 86079110009Parts of diesel locomotives2.5%
• 86079190002Parts of other locomotives5%
• 86079900003Parts of other railway cars5%

8608 鐵路或電車道軌道固定裝置及配件；機械式（包括電機式）信號、安全或交通控制設備，供鐵路、電車道、公路、內陸水道、停車場、港埠機場用者；前述各項之零件

• 86080011007Turntables, assembled railway and parts thereof2.5%
• 86080019009Other railway and tramway track fixtures and fittings and parts thereof2.5%
• 86080021005Semaphores and parts thereof2.5%
• 86080029007Other signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields, and parts thereof5%

8609 貨櫃（包括運送流體用貨櫃），具有特別設計及裝備，可供一種或多種運輸方式運送者

• 86090000009Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport0%

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)”.

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