¿Cuánto arancel de importación tiene el Capítulo 87 “Vehículos automóviles, tractores, velocípedos y demás vehículos terrestres, sus partes y accesorios”? Tasas y normativa de importación de 269 líneas arancelarias

¿Cómo se distribuyen las tasas arancelarias de las líneas del capítulo 87?

Calculado según la tasa de la primera columna de cada línea arancelaria, 269 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 87?

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 87?

8701 曳引車（不包括第８７０９節所列者）

• 87011000004Single axle tractors5%
• 87012100001Road tractors for semi-trailers, with only compression-ignition internal combustion piston engine(diesel or semi-diesel)25%
• 87012200000Road tractors for semi-trailers, with both compression-ignition internal combustion piston engine(diesel or semi-diesel) and electric motor as motors for propulsion25%
• 87012300009Road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion25%
• 87012400008Road tractors for semi-trailers, with only electric motor for propulsion25%
• 87012900003Other road tractors for semi-trailers25%
• 87013010008Tractors, winch, track-laying type0%
• 87013090001Other track-laying tractors0%
• 87019110004Tractors, winch, wheel type5%
• 87019120002Tractors, for agricultural use0%
• 87019190007Other tractors5%
• 87019210003Tractors, winch, wheel type5%
• 87019220001Tractors, for agricultural use0%
• 87019290006Other tractors5%
• 87019310002Tractors, winch, wheel type5%
• 87019320000Tractors, for agricultural use0%
• 87019390005Other tractors5%
• 87019410001Tractors, winch, wheel type5%
• 87019420009Tractors, for agricultural use0%
• 87019490004Other tractors5%
• 87019510000Tractors, winch, wheel type5%
• 87019520008Tractors, for agricultural use0%
• 87019590003Other tractors5%

8702 供載客十人及以上（包括駕駛人）之機動車輛

• 87021020009Low chassis bus, without steps and ladders at the vehicle door entrance , for which the height from the ground to the floor does not exceed 35 cm15%
• 87021090004Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)25%
• 87022010009Low chassis bus, without steps and ladders at the vehicle door entrance , for which the height from the ground to the floor does not exceed 35 cm15%
• 87022020007Hybrid electric-petroleum bus25%
• 87022090002Other motor vehicles for the transport of ten or more persons (including the driver), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion25%
• 87023010007Low chassis bus, without steps and ladders at the vehicle door entrance , for which the height from the ground to the floor does not exceed 35 cm15%
• 87023020005Hybrid electric-petroleum bus25%
• 87023090000Other motor vehicles for the transport of ten or more persons (including the driver), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion25%
• 87024010005Low chassis bus, without steps and ladders at the vehicle door entrance , for which the height from the ground to the floor does not exceed 35 cm15%
• 87024020003Electric bus25%
• 87024090008Other motor vehicles for the transport of ten or more persons (including the driver), with only electric motor for propulsion25%
• 87029010004Gas bus10%
• 87029030000Airfield passenger buses0%
• 87029090007Other motor vehicles for the transport of ten or more persons, including the driver25%

8703 小客車及其他主要設計供載客之機動車輛（第８７０２節所列者除外），包括旅行車及賽車

• 87031000002Vehicles specially designed for travelling on snow; golf cars and similar vehicles15%
• 87032110007Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,000 cc17.5%
• 87032190108All terrain vehicle17.5%
• 87032190901Other passenger cars, of a cylinder capacity not exceeding 1,000 c.c.17.5%
• 87032210006Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc17.5%
• 87032290009Other passenger cars, of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc17.5%
• 87032310005Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc17.5%
• 87032390008Other passenger cars, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc17.5%
• 87032410004Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 cc17.5%
• 87032490007Other passenger cars, of a cylinder capacity exceeding 3,000 cc17.5%
• 87033110005Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,500 cc17.5%
• 87033190008Other passenger cars, of a cylinder capacity not exceeding 1,500 cc17.5%
• 87033210004Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc17.5%
• 87033290007Other passenger cars, of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc17.5%
• 87033311002Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 2,500 cc, but not exceeding 3,000 cc17.5%
• 87033312001Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 cc17.5%
• 87033391005Other passenger cars, of a cylinder capacity exceeding 2,500 cc, but not exceeding 3,000 cc17.5%
• 87033392004Other passenger cars, of a cylinder capacity exceeding 3,000 cc17.5%
• 87034000113Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,000 c.c.17.5%
• 87034000122All terrain vehicle17.5%
• 87034000195Other passenger cars, of a cylinder capacity not exceeding 1,000 c.c.17.5%
• 87034000211Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,000 c.c. but not exceeding 1,500 c.c.17.5%
• 87034000293Other passenger cars, of a cylinder capacity exceeding 1,000 c.c. but not exceeding 1,500 c.c.17.5%
• 87034000319Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 3,000 c.c.17.5%
• 87034000391Other passenger cars, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 3,000 c.c.17.5%
• 87034000417Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87034000499Other passenger cars, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87035000110Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,500 c.c.17.5%
• 87035000192Other passenger cars, of a cylinder capacity not exceeding 1,500 c.c.17.5%
• 87035000218Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 2,500 c.c.17.5%
• 87035000290Other passenger cars, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 2,500 c.c.17.5%
• 87035000316Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 2,500 c.c. but not exceeding 3,000cc17.5%
• 87035000398Other passenger cars, of a cylinder capacity exceeding 2,500 c.c., but not exceeding 3,000 c.c17.5%
• 87035000414Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87035000496Other passenger cars, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87036000118Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,000 c.c.17.5%
• 87036000127All terrain vehicle17.5%
• 87036000190Other passenger cars, of a cylinder capacity not exceeding 1,000 c.c.17.5%
• 87036000216Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,000 c.c. but not exceeding 1,500 c.c.17.5%
• 87036000298Other passenger cars, of a cylinder capacity exceeding 1,000 c.c. but not exceeding 1,500 c.c.17.5%
• 87036000314Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 3,000 c.c.17.5%
• 87036000396Other passenger cars, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 3,000 c.c.17.5%
• 87036000412Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87036000494Other passenger cars, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87037000116Sedan (including convertible, sports) and station wagons, of a cylinder capacity not exceeding 1,500 c.c.17.5%
• 87037000198Other passenger cars, of a cylinder capacity not exceeding 1,500 c.c.17.5%
• 87037000214Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 2,500 c.c.17.5%
• 87037000296Other passenger cars, of a cylinder capacity exceeding 1,500 c.c. but not exceeding 2,500 c.c.17.5%
• 87037000312Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 2,500 c.c. but not exceeding 3,000cc17.5%
• 87037000394Other passenger cars, of a cylinder capacity exceeding 2,500 c.c., but not exceeding 3,000 c.c.17.5%
• 87037000410Sedan (including convertible, sports) and station wagons, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87037000492Other passenger cars, of a cylinder capacity exceeding 3,000 c.c.17.5%
• 87038000105Other sedan (including convertible, sports) and station wagons17.5%
• 87038000908Other passenger cars and other motor vehicles principally designed for the transport of persons17.5%
• 87039010003Other sedan (including convertible, sports) and station wagons17.5%
• 87039020001Ambulances0%
• 87039090006Other passenger cars and other motor vehicles principally designed for the transport of persons17.5%

8704 載貨用機動車輛

• 87041010009Dumpers designed for off-highway use, g.v.w. not exceeding 3.5 tonnes0%
• 87041090002Other dumpers designed for off-highway use0%
• 87042111005Refrigerated trucks with refrigerating equipment, g.v.w. not exceeding 3.5 tonnes17.5%
• 87042119007Other trucks with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. not exceeding 3.5 tonnes17.5%
• 87042121003Refrigerated trucks with refrigerating equipment, g.v.w. more than 3.5 tonnes, but not exceeding 5 tonnes25%
• 87042129005Other trucks with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. more than 3.5 tonnes, but not exceeding 5 tonnes25%
• 87042210005Refrigerated trucks with refrigerating equipment, g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes25%
• 87042290008Other trucks with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes25%
• 87042310004Refrigerated trucks with refrigerating equipment, g.v.w. exceeding 20 tonnes25%
• 87042390007Other trucks with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 20 tonnes25%
• 87043111003Refrigerated or insulated trucks with refrigerated equipment, g.v.w not exceeding 3.5 tonnes17.5%
• 87043119005Other trucks with only spark-ignition internal combustion piston engine, g.v.w. not exceeding 3.5 tonnes17.5%
• 87043121001Refrigerated or insulated trucks with refrigerated equipment, g.v.w more than 3.5 tonnes but not exceeding 5 tonnes25%
• 87043129003Other trucks with only spark-ignition internal combustion piston engine, g.v.w. more than 3.5 tonnes but not exceeding 5 tonnes25%
• 87043200005Trucks with only spark-ignition internal combustion piston engine, g.v.w. exceeding 5 tonnes25%
• 87044111001Refrigerated trucks with refrigerating equipment, g.v.w. not exceeding 3.5 tonnes17.5%
• 87044119003Other trucks with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. not exceeding 3.5 tonnes17.5%
• 87044121009Refrigerated trucks with refrigerating equipment, g.v.w. more than 3.5 tonnes, but not exceeding 5 tonnes25%
• 87044129001Other trucks with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. more than 3.5 tonnes, but not exceeding 5 tonnes25%
• 87044210001Refrigerated trucks with refrigerating equipment, g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes25%
• 87044290004Other trucks with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes25%
• 87044310000Refrigerated trucks with refrigerating equipment, g.v.w. exceeding 20 tonnes25%
• 87044390003Other trucks with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. exceeding 20 tonnes25%
• 87045111008Refrigerated or insulated trucks with refrigerated equipment, g.v.w. not exceeding 3.5 tonnes17.5%
• 87045119000Other trucks with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, g.v.w. not exceeding 3.5 tonnes17.5%
• 87045121006Refrigerated or insulated trucks with refrigerated equipment, g.v.w more than 3.5 tonnes but not exceeding 5 tonnes25%
• 87045129008Other trucks with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, g.v.w. more than 3.5 tonnes but not exceeding 5 tonnes25%
• 87045200000Trucks with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, g.v.w. exceeding 5 tonnes25%
• 87046010008Electric transport vehicle for sport apparatus, not drive devices7.5%
• 87046090001Other trucks with only electric motor for propulsion25%
• 87049000004Other motor vehicles for the transport of goods25%

8705 特種機動車輛（如︰修護車、起重機車、救火車、水泥攪拌車、道路清潔車、灑水車、機動工場車、放射線車），但主要設計供載客或載貨者除外

• 87051010008Crane lorries fitted with lifting device for lifting purpose solely (without cargo space)5%
• 87051090001Other crane lorries7.5%
• 87052000008Mobile drilling derricks7.5%
• 87053000006Fire fighting vehicles and fire escapes0%
• 87054000004Concrete-mixer lorries5%
• 87059011000Tank lorries, g.v.w. not exceeding 3.5 tonnes25%
• 87059012009Tank lorries, g.v.w. exceeding 3.5 tonnes30%
• 87059021008Winch trucks, g.v.w. not exceeding 3.5 tonnes25%
• 87059022007Winch trucks, g.v.w. exceeding 3.5 tonnes30%
• 87059040005Mobile radiological units2.5%
• 87059051001Sprinklers, road sweep lorries, sewer cleaning lorries, sewer and catch basin cleaning lorries, power sweeper lorries, beach sweep lorries2.5%
• 87059052000Garbage collector, cesspool emptiers2.5%
• 87059060000Radio-broadcasting trucks, searchlight trucks2.5%
• 87059070008Blood-mobiles2.5%
• 87059080006Spraying lorries2.5%
• 87059090004Other special purpose motor vehicles, other than those principally disigned for the transport of persons or goods5%

8706 第８７０１至８７０５節裝有引擎之機動車輛底盤

• 87060010009Passenger car chassis with engine mounted17.5%
• 87060021006Gas bus chassis with engine mounted15%
• 87060029008Other bus chassis with engine mounted25%
• 87060031004Trucks chassis, g.v.w. not exceeding 3.5 tonnes, with engine mounted17.5%
• 87060032003Trucks chassis, g.v.w. exceeding 3.5 tonnes, but not exceeding 5 tonnes, with engine mounted25%
• 87060033002Trucks chassis, g.v.w. exceeding 5 tonnes, but not exceeding 20 tonnes, with engine mounted25%
• 87060034001Trucks chassis, g.v.w. exceeding 20 tonnes, with engine mounted25%
• 87060090002Other chassis for special purpose vehicles with engine mounted30%

8707 車身（包括駕駛臺在內），適用於第８７０１至８７０５節之機動車輛

• 87071000008Bodies (including cabs), for the vehicles of heading 87.0315%
• 87079010009Cab assembly of heavy vehicles including cabs (g.v.w. over 3.5 tonnes is called heavy vehicle)2.5%
• 87079090100Bodies, for motor vehicles for the transport of ten or more persons, including the driver15%
• 87079090903Other bodies (including cabs), for the motor vehicles15%

8708 第８７０１至８７０５節機動車輛所用之零件及附件

• 87081000007Bumpers and parts thereof12.5%
• 87082100004Safety seat belts7.5%
• 87082200003Front windscreens (windshields), rear windows and other windows specified in Subheading15%
• 87082911003Press bigelement of heavy vehicle drive room2.5%
• 87082919005Other pressed elements of vehicles12.5%
• 87082920002Parts of safety seat belts7.5%
• 87082990007Other parts and accessories of bodies (including cabs), of the motor vehicles of headings 87.01 to 87.0515%
• 87083010001Brakes and servo-brakes, mounted with brake linings15%
• 87083020009Other brakes or servo-brakes5%
• 87083091003Mounted brake linings15%
• 87083092002Parts of vacuum brake booster5%
• 87083099005Parts of Other brakes and servo-brakes5%
• 87084010009Automatic variable speed gear boxes0%
• 87084020007Other gear boxes0%
• 87084080004Parts of gear boxes0%
• 87085011005Drive axles with differential for heavy vehicles, wether or not provided with other transmission component ( g.v.w. over 3.5 tonnes is called heavy vehicles)2.5%
• 87085019007Other drive axles with differential, whether or not provided with other transmission components12.5%
• 87085021003Non-driving axles and parts heavy vehicles ( g.v.w. over 3.5 tonnes is called heavy vehicles)2.5%
• 87085029005Other non-driving axles and parts thereof15%
• 87085091008Parts of drive axles of heavy vehicles (g.v.w. over 3.5 tons is called heav y vehicle)2.5%
• 87085099000Other articles and parts therof of subheading 8708.5012.5%
• 87087010002Road wheels, of iron or steel, in the rough state10%
• 87087020000Road wheels, of aluminium, in the rough state5%
• 87087030008Road wheels and parts and accessories of heavy vehicle (g.v.w. over 3.5 tonnes is called heavy vehicle), with a diameter of no less than 17.5 inches2.5%
• 87087090005Other road wheels and parts and accessories thereof15%
• 87088010000Suspension shock-absorbers15%
• 87088020008Other suspension systems15%
• 87088090003Parts and accessories for suspension systems15%
• 87089110007Radiators12.5%
• 87089190000parts of Radiators12.5%
• 87089210006Silencers and exhaust pipes15%
• 87089290009Parts of silencers and exhaust pipes15%
• 87089300007Clutches and parts thereof12.5%
• 87089410004Steering wheels, steering columns and steering boxes7.5%
• 87089491006Gears and racks for steering4%
• 87089499008Parts of other steering wheels, steering columns and steering boxes7.5%
• 87089510003Safety airbags with inflater system15%
• 87089590006Parts of safety airbags with inflater system15%
• 87089911008Chassis for passenger cars, without engines17.5%
• 87089912007Chassis for buses, without engines25%
• 87089921006Chassis for trucks, g.v.w. not exceeding 3.5 tonnes, without engines17.5%
• 87089922005Chassis for trucks, g.v.w. exceeding 3.5 tonnes but not exceeding 5 tonnes, without engines25%
• 87089923004Chassis for trucks, g.v.w. exceeding 5 tonnes, but not exceeding 20 tonnes, without engines25%
• 87089924003Chassis for trucks, g.v.w. exceeding 20 tonnes, without engines25%
• 87089960008Speed limit indicators7.5%
• 87089970006Parts and accessories for farm transport vehicle2.5%
• 87089981003Transmission shafts and transmission parts and components thereof, of iron or steel, in the rough state10%
• 87089982002Transmission shafts, journal cross type and constant velocity type15%
• 87089983001Journal cross joint, tripod type constant velocity joint5%
• 87089990100Parts and accessories for other motor vehicles, be provided with AC motors, multi-phase, drive unit for motor vehicles with electric motors for the transport of ten or more persons, of an output exceeding 75KW but not exceeding 375 KW.15%
• 87089990903Parts and accessories for other motor vehicles15%

8709 自力推動工作車輛，供工廠、倉庫、碼頭或機場短距離運輸貨物未裝有叉舉或搬運設備者，拖拉車供火車月台使用者；上述車輛之零件

• 87091110003Electrical works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods10%
• 87091120001Electrical tractors of the type used on railway station platforms10%
• 87091190006Other tractors10%
• 87091910005Other works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods15%
• 87091920003Tractors of the type used on railway station platforms10%
• 87091990008Other tractors10%
• 87099000009Parts of vehicles of heading 87.0910%

8710 坦克車與其他裝甲機動作戰用車輛及其零件，不論已否裝有武器

• 87100000103Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons0%
• 87100000201Parts of tanks and other armoured fighting vehicles, motorised0%

8711 機器腳踏車（包括機器腳踏兩用車）及腳踏車裝有輔助動力者（有無邊車者均在內）；邊車

• 87111011009Motorcycle, specially constructed, equipped with internal combustion piston engine, of a cylinder capacity not exceeding 50 cc, for limb disabled0%
• 87111019001Other motorcycles, with internal combustion piston engine, of a cylinder capacity not exceeding 50 cc18%
• 87111020008Cycles fitted with an auxiliary motor, of a cylinder capacity not exceeding 50 cc18%
• 87112010008Motorcycles, specially constructed, equipped with internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 150 cc, for limb disabled0%
• 87112090001Other motorcycles, cycles, equipped with internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc20%
• 87113000008Motorcycles, cycles, with internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc18%
• 87114000006Motorcycles, cycles, with internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc20%
• 87115000003Motorcycles, cycles, with internal combustion piston engine of a cylinder capacity exceeding 800 cc20%
• 87116010009Motorcycles with electric motor for propulsion18%
• 87116020007Cycles with electric motor for propulsion20%
• 87119010003Side cars3.4%
• 87119020902Other motorcycles18%
• 87119030900Other cycles fitted with other auxiliary motor20%

8712 非動力之二輪腳踏車及其他腳踏車（包括載貨三輪腳踏車）

• 87120010109Folding bicycles6%
• 87120010207Bicycles for young children , height of saddles under 635 mm6%
• 87120010305City and trekking bicycles, height of saddles 635mm or more , width of tires 28mm or more6%
• 87120010403Mountain bicycles, height of saddles 635mm or more, suspension system and width of Knobby tires 28mm or more6%
• 87120010500Road bicycles, height of saddles 635mm or more, width of tires not exceeding 28mm and weight not exceeding 12 kg6%
• 87120010902Other bicycles6%
• 87120090004Other cycles5%

8713 失能人士用車，不論是否裝有動力或用其他機械推動者

• 87131000000Carriages for disabled persons, not mechanically propelled0%
• 87139000003Carriages for disabled persons, motorized0%

8714 第８７１１至８７１３節所列車輛之零件及附件

• 87141010007Clutches, gear boxes, transmission equipment and parts thereof15%
• 87141090000Other parts and accessories of motorcycles10%
• 87142000007Parts and accessories of carriages for disabled persons0%
• 87149110009Cycle frame lugs, rough5%
• 87149120007Other frames and forks, and parts thereof5%
• 87149200108Wheel rims5%
• 87149200206Wheel spokes5%
• 87149200304Wheel rims and spokes5%
• 87149310007Hubs, other than coaster braking hubs and hub brakes5%
• 87149320103Single sprocket-wheel, fitted with ratchet mechanism5%
• 87149320906Other free-wheel sprocket-wheels5%
• 87149410006Caliper brake and parts thereof5%
• 87149420004Coaster braking hub and parts thereof5%
• 87149490009Other brakes and parts thereof5%
• 87149500007Saddles of cycles5%

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¿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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