第87類「鉄道用及び軌道用以外の車両並びにその部分品及び附属品」の輸入関税はいくら？269件の品目番号の税率と輸入規定
早わかり：第87類の関税はいくら？
第87類「鉄道用及び軌道用以外の車両並びにその部分品及び附属品」には合計269件の品目番号があり、第1欄税率で最も多いのは17.5%です。うち22件が0%（8.2%）で、従価税率の最高は30%です。146件の品目番号に輸入規定コードが付されており、最も多いのはMW0（138件）です。輸入時にはこれとは別に、完税価格に関税（及び貨物税・煙酒税等）を加算した金額に対して営業税が課されます。少額免税の規定は下記のよくある質問をご覧ください。実際の納税額は税関の査定によります。
第87類の品目番号の税率分布は？
- 0% 22
- 0%超5%以下 61
- 5%超10%以下 29
- 10%超 157
- 従量税又はその他の課税方式 0
各品目番号の第1欄税率に基づいて算出（合計269件）。データ出所：HowBridge関税率表データベース（財政部関務署の税則データと同期）、2026-09-16時点集計。
第87類でよく見られる輸入規定コードは？
輸入規定コードは品目番号に付されており、輸入前に必要となる可能性のある検験・検疫・許可又は大陸物品の管理を示します。コードは品目番号の一部の商品のみに関わる場合があるため、詳細は品目番号のページでご確認ください。コードが付されていない品目番号は、貿易管理上輸入が認められ許可証の発給が不要であることを意味しますが、検験・検疫や納税が免除されるわけではありません。
MW0
大陸（中国本土）物品は輸入禁止。
138件の品目番号
C02
本品目の一部は経済部標準検験局が公告する応施進口検験商品に該当。
4件の品目番号
608
Only for steering wheel on left side.
1件の品目番号
M25
Those who import products made in mainland China for use in passenger cars or minivans must obtain approval …
1件の品目番号
M26
Those who import axles and frames made in mainland China for use in passenger cars or minivans must obtain a…
1件の品目番号
641
国防部の同意文書が必要。
1件の品目番号
MW0は一律に発送不可を意味するものではありません。MW0＝中国大陸からの輸入は禁止。例外：第25～97類の中国大陸物品は、少量であれば輸入許可証なしで輸入できます。条件は申告書全体のCIFがNT$32,000以内、単一品目24個以内（個数で数えられないものは40kg以内。単一品目は型番で判断し、型番がない場合は申告書の1項目ごとに数え、サイズ・規格・色で分けて数えることはできません。第6802項の石材と第6907項のタイルは24個以内かつ40kg以内の両方が必要）です。電動バイク、電動自転車とその制御器（税番8711.60.10、8711.60.20、8543.70.99.50）は除外され、第1～24類は対象外です。検査・検疫などほかの輸入規定は別途満たす必要があります。これは免税を意味しません。
本類には5件の品目番号にC01又はC02が付されており、経済部標準検験局の輸入検験対象に関わります。検験が必要かどうかの判断方法や、個人自用の検験免除枠についてはBSMI商品検験ガイドをご覧ください。
第87類にはどのような品目番号がありますか？
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%
本類の品目番号は250件を超えるため、残りは関税率表検索でご確認ください
税則の第1欄・第2欄・第3欄の税率はどう違いますか？
《海関輸入税則》総則二では税率を3つの欄に分けています。第1欄は世界貿易機関（WTO）加盟国、又は台湾と互恵待遇のある国若しくは地域からの輸入貨物に適用されます。第2欄は次の2つのケースの「特定」輸入貨物にのみ適用されます：特定の後発開発途上国・開発途上国若しくは地域の特定貨物、又は台湾と自由貿易協定・経済協力協議を締結した国若しくは地域の特定貨物。前二欄が適用できない場合にのみ第3欄が適用されます。第1欄と第2欄の両方が適用可能な場合は、低い方の税率が採用されます。中国大陸はWTO加盟国であり、原則として第1欄が適用されます。第2欄が中国大陸に適用されるのはECFA（両岸経済協力枠組協定）アーリーハーベストリストの貨物に限られます。
本サイトの各類及び品目番号ページに表示されているのは第1欄税率です。第2欄は税則表内で国別コードにより適用対象が示されます（例：「免税 (PA,GT,NI,SV,HN,NZ,SG)」）。このコードは税則表上の表示にすぎず、一部の協定（ニカラグア、エルサルバドル、ホンジュラス等）はすでに適用停止又は終了しているため、実際の適用は関務署の公告によります。郵便小包の少額雑貨については別途規定があります：完税価格が免税限度額を超える場合、煙酒及び関税割当が実施される物品を除き、5%の税率で関税が課されます。ただし単一品目又は同一品目番号の物品の合計が新台湾ドル2,000元を超える場合は少額雑貨とみなされず、各品目番号の税率によって課税されます（総則五、郵便小包物品輸出入通関弁法第8条・第9条）。この5%の規定は郵便小包及び旅客に限られ、宅配貨物は各品目番号の税率により計算されます。
よくある質問
第87類の商品を台湾に輸入する際、どの税金がかかりますか？
一般的には次の3項目がかかります：
- 関税：従価税の品目番号は完税価格×税率で計算し、従量税の品目番号は数量又は重量で計算します（中国大陸からの輸入は原則として第1欄が適用されます）。
- 営業税：完税価格に関税を加算した金額を課税標準とし、税関が代理徴収します（加値型及び非加値型営業税法第20条、第41条）。貨物税や煙酒税も課される商品は、課税標準にこれらも加算されます。
- 貿易促進サービス料：法定上限は商品価格の万分の4.25（貿易法第21条）で、現行は完税価格の万分の4で徴収されます。納付額が新台湾ドル100元を超えない場合は徴収されません。
少額輸入には免税基準がありますか？超えた場合はどう課税されますか？
あります。同一便の輸入貨物の完税価格が新台湾ドル2,000元以下の場合、関税並びに税関が代理徴収する営業税及び貨物税が免除されます（煙酒及び関税割当が実施される農産品を除く。財政部106年9月7日台財関字第1061018778号公告。郵便小包は郵便小包物品輸出入通関弁法第7条も参照）。次の3点に注意してください：
- 同一納税義務者が同一半期（1～6月、7～12月）内に免税放行を6回を超えて適用された場合、それ以降の輸入は当該期間中は免税とはなりません（財政部106年5月26日台財関字第1061011007号令）。
- 同一便の宅配貨物を分割して別々に申告することはできません（航空宅配貨物通関弁法第14条）。
- 郵便小包が限度額を超える場合は全額に対して課税され、超過分のみに課税されるわけではありません（郵便小包物品輸出入通関弁法第8条）。
第87類のうち関税0%の品目番号はいくつありますか？
本類269件の品目番号のうち、第1欄税率が0%のものは22件（8.2%）です。0%は関税がゼロであることのみを意味し、輸入時には原則として営業税の計算が必要です（少額免税については前の質問を参照）。品目番号に付された輸入規定（検験・検疫・許可書類等）もこれによって免除されるわけではありません。
第87類の商品は中国大陸から台湾へ発送できますか？
品目番号ごとに確認が必要です。本類にはMW0（大陸物品輸入不可）が付された品目番号が138件ありますが、MW0は一律に発送不可を意味するものではありません。MW0＝中国大陸からの輸入は禁止。例外：第25～97類の中国大陸物品は、少量であれば輸入許可証なしで輸入できます。条件は申告書全体のCIFがNT$32,000以内、単一品目24個以内（個数で数えられないものは40kg以内。単一品目は型番で判断し、型番がない場合は申告書の1項目ごとに数え、サイズ・規格・色で分けて数えることはできません。第6802項の石材と第6907項のタイルは24個以内かつ40kg以内の両方が必要）です。電動バイク、電動自転車とその制御器（税番8711.60.10、8711.60.20、8543.70.99.50）は除外され、第1～24類は対象外です。検査・検疫などほかの輸入規定は別途満たす必要があります。これは免税を意味するものではありません。
同じ類の中で、自分の商品がどの品目番号に該当するかどう確認すればよいですか？
《海関輸入税則》の解釈準則によれば、部・類の表題は参考にすぎず、分類は品目番号の名称並びに部注及び類注によって判断します（準則一）。品目番号の名称や注釈に規定がない場合は、未完成品・混合物の扱い（準則二）、より具体的なものを優先する原則・重要な特性・最終的に該当する号による分類（準則三）、最も類似するものによる分類（準則四）の順で処理し、容器・包装は準則五によります。さらに「小号」まで細分する場合は、準則六により同一階層の小号同士でのみ比較します。それでも判断が難しい場合、納税義務者又はその代理人は貨物の輸入前に税関へ税則事前審査を申請でき、税関は書面で回答します（関税法第21条）。実際に到着した貨物が事前審査を受けた貨物と同一である場合、税関は事前審査で決定した品目番号に基づき査定しなければなりませんが、申請者が誤った情報又は虚偽の資料を提供した場合はこの限りではありません（輸入貨物税則事前審査実施弁法第10条）。
本ページの法源とデータの出典は？
- 関税法第3条：関税の徴収及び輸出入貨物の税則分類は、関税法に別段の定めがある場合を除き、《海関輸入税則》の規定によるものとし、《海関輸入税則》は別途立法手続を経て制定・公布される。
- 海関輸入税則（全国法規データベース記載の改正日：115年1月28日）：総則二の税率3欄、総則五の郵便小包少額雑貨、解釈準則一から六。
- 関税法第21条及び《輸入貨物税則事前審査実施弁法》：輸入前の税則事前審査の申請について。
- 加値型及び非加値型営業税法第20条：輸入貨物は関税完税価格に輸入税を加算した金額に基づき営業税を計算する。第41条：輸入貨物の営業税は税関が代理徴収する。
- 郵便小包物品輸出入通関弁法第7条・第8条・第9条・第11条・第12条：新台湾ドル2,000元以下の免税、超過分の全額課税、少額雑貨の定義、同一差出人が同一到着日に同一受取人へ送付した郵便小包の合算計算、半期内6回超で免税不適用。
- 経済部111年8月19日経貿字第11104603570号公告：少量の大陸物品の輸入について輸入許可証の発給を免除する規定。同日付経貿字第111046035701号公告：適用除外品目。
- 財政部106年9月7日台財関字第1061018778号公告：同一便の完税価格が新台湾ドル2,000元以下の場合は免税。財政部106年5月26日台財関字第1061011007号令：半期内で免税放行が6回を超える場合は適用されない。
- 財政部関務署《中華民国海関輸入税則輸出入貨品分類表合訂本》112年版総説明：21部、97類（第77類は欠番）、第98類はHS体系外に追加設定。8桁の税則号別、10桁の貿易管理及び統計分類、さらに1桁のチェックデジットで構成される。
- 経済部国際貿易署《輸入規定コード表》：輸入規定欄が空欄の場合は「許可（許可証発給免除）」を意味する。
ご利用にあたっての注意：本ページの統計はHowBridge関税率表データベースによる集計であり、参考情報としてのみご利用ください。品目番号の帰属、適用税率及び輸入規定は、財政部関務署・経済部国際貿易署の公告及び税関の査定によります。本ページは個別案件の税則分類に関する意見を構成するものではありません。