Bab 90 Alat dan Radas Optik, Fotografi, Sinematografi, Pengukuran, Pemeriksaan, Kejituan, Perubatan atau Pembedahan; Bahagian dan Aksesorinya — Berapakah duti import? Kadar cukai dan peraturan import bagi 323 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 90?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 323 kod tarif. Sumber data: Pangkalan Data Tarif HowBridge (disegerakkan dengan data tarif Jabatan Kastam, Kementerian Kewangan), dikumpulkan pada 2026-09-16.

Apakah kod peraturan import biasa dalam Bab 90?

Kod peraturan import ditanda pada kod tarif, mewakili pemeriksaan, kuarantin, permit atau kawalan barangan Tanah Besar yang mungkin perlu diuruskan sebelum import. Kod mungkin hanya melibatkan sebahagian produk di bawah kod tarif tersebut, sila klik masuk ke kod tarif untuk penerangan lengkap. Jika kod tarif tiada kod, ini bermakna dari segi kawalan perdagangan dibenarkan import dan permit dikecualikan, tetapi tidak bermakna dikecualikan daripada pemeriksaan, kuarantin atau cukai.

Apakah kod tarif yang terdapat dalam Bab 90?

9001 光纖及光纖束；光纖傳輸纜，第８５４４節所列者除外；偏光性材料所製之片及板；任何材料所製之光學用透鏡（含隱形眼鏡）、稜鏡、反射鏡及其他光學元件之未經裝配者，未經光學加工之玻璃元件除外

• 90011000009Optical fibres, optical fibre bundles and cables0%
• 90012000007Sheets and plates of polarising material0%
• 90013000005Contact lenses5%
• 90014000101Corrective spectacle lenses of glass5%
• 90014000904Other spectacle lenses of glass5%
• 90015000117Corrective spectacle lenses of plastics3%
• 90015000199Other spectacle lenses of plastics3%
• 90015000910Other corrective spectacle lenses of other materials3%
• 90015000992Other spectacle lenses of other materials3%
• 90019010000Blank for glass0%
• 90019020008Plastic-made blanks for contact lens0%
• 90019090101Aspherical molding lenses0%
• 90019090904Other optical elements, unmounted0%

9002 任何材料所製之光學透鏡、稜鏡、反射鏡及其他光學元件，業經裝配為儀器或器具之零件或配件者，未經光學加工之玻璃元件除外

• 90021110103Interchangeable lenses with deflection and elevation scale in mil, for single lens reflex cameras0%
• 90021110201Autofocus-zoom (AF-ZOOM) interchangeable lenses, for single lens reflex cameras0%
• 90021110906Other interchangeable lenses, for single lens reflex cameras0%
• 90021190008Other objective lenses, for cameras, projectors or photographic enlargers or reducers5%
• 90021900009Other objective lenses0%
• 90022000006Filters0%
• 90029010009Lenses and prisms, for light houses or beacons0%
• 90029020007View finders for photographic cameras0%
• 90029031004Lenses, additional mounted, for photoengraving and documentcopying0%
• 90029032003Lenses, additional mounted, for television or cinimatographic cameras or projectors0%
• 90029033002Lenses, additional mounted, for microscopes0%
• 90029039006Other additional mounted lenses0%
• 90029040003Other optical elements, mounted, for microscopes0%
• 90029090002Other optical elements, mounted0%

9003 眼鏡、護目鏡或類似品用框、架及其零件

• 90031100006Frames and mountings for spectacles, goggles or the like, of plastic5%
• 90031910006Frames and mountings for spectacles, goggles or the like, of tortoise shell10%
• 90031920004Frames and mountings for spectacles, goggles or the like, of base metal5%
• 90031930002Frames and mountings for spectacles, goggles or the like, of precious metal5%
• 90031990009Frames and mountings for spectacles, goggles or the like, of other materials5%
• 90039000000Parts of frames and mountings for spectacles, goggles or the like5%

9004 眼鏡、護目鏡及類似品，供矯正目力、保護眼睛或其他用途者

• 90041000104Corrective sunglasses5%
• 90041000907Other sunglasses5%
• 90049011006Goggles, x-ray protective5%
• 90049012005Goggles, laser protective5%
• 90049019106Goggles for epidemic prevention, protective5%
• 90049019204Other corrective goggles, protective5%
• 90049019909Other goggles, protective5%
• 90049020103Corrective glasses, mask for diving purpose10%
• 90049020906Other glasses, mask for diving purpose10%
• 90049090108Other corrective spectacles and the like10%
• 90049090901Other spectacles and the like10%

9005 雙眼及單眼望遠鏡、其他光學望遠鏡及其架座；其他天文儀器及其架座，但不包括無線電、天文儀器

• 90051000103Binoculars for use with infra-red light5%
• 90051000906Other binocular5%
• 90058011105Monoculars for use with infra-red light5%
• 90058011908Other monocular5%
• 90058019009Other optical telescopes5%
• 90058090001Other astronomical instruments3%
• 90059000106Parts and accessories of optical telescopes for use with infra-red lighy2.5%
• 90059000204Starlight night viewer and parts, accessories thereof2.5%
• 90059000909Other parts and accessories (including mountings) of articles of heading 90.052.5%

9006 照相機（電影攝影機除外）；照相用閃光器及閃光燈泡，第８５３９節之放電燈泡除外

• 90063010008Cameras for medical or surgical examination of internal organs5%
• 90063020006Comparison cameras for forensic or criminological purposes5%
• 90063030004Cameras for underwater use or aerial survey3.4%
• 90064000008Instant print cameras0%
• 90065310000Cameras of a kind used for recording documents on microfilm, microfiche or other microforms5%
• 90065390003Other cameras, for roll film of a width 35 mm3.4%
• 90065910004Cameras of a kind used for recording documents on microfilm, microfiche or other microforms5%
• 90065920002Cameras of a kind used for preparing printing plates or cylinders5%
• 90065990007Other cameras3.3%
• 90066100002Photographic discharge lamp ( "electronic" ) flashlight apparatus3.3%
• 90066900004Other photographic flashlight apparatus2.5%
• 90069100006Parts and accessories for cameras1.2%
• 90069900008Other parts and accessories of articles of heading 90.061.2%

9007 電影攝影機及放映機，不論是否附有錄音或聲音重放器具

• 90071000003Cinematographic cameras5%
• 90072000001Cinematographic projectors5%
• 90079100005Parts and accessories of cinematographic cameras2.5%
• 90079200004Parts and accessories of cinematographic projectors2.5%

9008 影像放映機（電影用除外）；照相（電影用除外）放大器及縮影器

• 90085010001Projectors;photographic enlargers and reducers,used in preparing plates for printing5%
• 90085020009Microfilm, microfiche or other microform readers, whether or not capable of producing copies3.4%
• 90085090004Other photographic (other than cinematographic) enlargers and reducers3.4%
• 90089000005Parts and accessories of articles of heading 90.081.7%

9010 本章未列名之照相（包括電影）冲印室用器具及設備；負片顯示器；放映用銀幕

• 90101000008Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper3.7%
• 90105010007X-rays film treatment machine0%
• 90105020005Re-recorders for sound, cinematographic0%
• 90105090000Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes0%
• 90106000007Projection screens0%
• 90109030103Parts and accessories of articles of subheadings 9010.50 and 9010.600%
• 90109090002Other parts and accessories of heading 90.101.7%

9011 複式光學顯微鏡，包括顯微照相、顯微攝影或顯微放映用者

• 90111000007Stereoscopic microscopes0%
• 90112000005Microscopes, for photomicrography, microcinematography or microprojection5%
• 90118000002Other microscopes0%
• 90119000000Parts and accessories of articles of heading 90.110%

9012 光學顯微鏡以外之顯微鏡；繞射器具

• 90121000006Microscopes other than optical microscopes; diffraction apparatus0%
• 90129000009Parts and accessories of articles of heading 90.120%

9013 雷射，雷射二極體除外；本章未列名之其他光學用具及儀器

• 90131010003Telescopic sights for fitting to arms0%
• 90131020001Periscopes5%
• 90131030009Telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI0%
• 90131090006Other articles of subheading 9013.105%
• 90132000003Lasers, other than laser diodes0%
• 90138010008Door-eyes, fitted with optical elements5%
• 90138020006Magnifier, pocket-type5%
• 90138090001Other optical appliances and instruments5%
• 90139020004Parts and accessories for telescopic sights for fitting to arms or for periscopes2.5%
• 90139090009Other parts and accessories of articles of heading 90.130%

9014 定向羅盤；其他航行儀器及用具

• 90141000004Direction finding compasses0%
• 90142000002Instruments and appliances for aeronautical or space navigation (other than compasses)0%
• 90148010007Radio fishfinders0%
• 90148020005Hydrophones0%
• 90148090000Other navigational instruments and appliances0%
• 90149000007Parts and accessories of articles of heading 90.140%

9015 水路、海洋、水文、氣象或地球物理測量（包括照相測量）用儀器及用具（不包括羅盤）；測距儀器

• 90151000003Rangefinders0%
• 90152000001Theodolites and tachymeters (tacheometers)0%
• 90153000009Levels3%
• 90154000007Photogrammetrical surveying instruments and appliances0%
• 90158010006Seismographs0%
• 90158020004Anemometers0%
• 90158030002Radiosondes0%
• 90158090009Other surveying instruments and appliances0%
• 90159010004Parts and accessories of articles of divisions 9015.80.10, 9015.80.20, 9015.80.300%
• 90159090007Parts and accessories of other articles of heading 90.150%

9016 天平，感量為五公毫或更精密者，不論附有砝碼與否

• 90160010002Analytical balances0%
• 90160020000Assay balances0%
• 90160030008Balances for precious stones0%
• 90160090005Other balances0%

9017 繪圖、標示或數學計算儀器（例如︰製圖機、縮放機、分度器、繪圖器、計算尺、計算盤）；本章未列名之手用測長儀器（例如︰量桿及捲尺、測微計、測徑器）

• 90171010009Drafting tables and machines fitted with data processing system, whether or not automatic0%
• 90171090002Other drafting tables and machines, whether or not automatic4%
• 90172010007Drafting machines for data processing system0%
• 90172020005Abacuses2.5%
• 90172090000Other drawing, marking-out or mathematical calculating instruments5%
• 90173000007Micrometers, callipers and gauges0%
• 90178010004Measuring tapes and the like3.7%
• 90178090007Other articles of heading 90.175%
• 90179010002Parts and accessories of articles of subheading 9017.300%
• 90179090005Parts and accessories of other articles of heading 90.172.5%

9018 內科、外科、牙科或獸醫用儀器及用具，包括醫學插圖器、其他電氣醫療器具及測定目力儀器

• 90181100009Electro-cardiographs0%
• 90181200008Ultrasonic scanning apparatus0%
• 90181300007Magnetic resonance imaging apparatus0%
• 90181400104Scintigraphic apparatus, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90181400907Other scintigraphic apparatus0%
• 90181910009Electroencephalograph0%
• 90181930005Cardioscope0%
• 90181990002Other electro-diagnostic apparatus0%
• 90182000008Ultra-violet or infra-red ray apparatus0%
• 90183100005Syringes, with or without needles0%
• 90183200004Tubular metal needles and needles for sutures0%
• 90183900105Acupuncture needles0%
• 90183900203Silicone stomach tubes (nasogastric/orogastric tubes)0%
• 90183900908Other catheters, cannulae and the like0%
• 90184100003Dental drill engines, whether or not combined on a single base with other dental equipment0%
• 90184910101Other instruments and appliances, used in dental sciences, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90184910904Other instruments and appliances, used in dental sciences0%
• 90184920001Parts and accessories of other instruments and appliances, used in dental sciences0%
• 90185000118Other ophthalmic instruments and appliances, of ophthalmic , with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90185000190Parts and accessories of other ophthalmic instruments and appliances, of ophthalmic , with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90185000911Other ophthalmic instruments and appliances, of ophthalmic0%
• 90185000993Parts and accessories of other instruments and appliances, used in ophthalmic sciences0%
• 90189010109Venous blood pressure manometer0%
• 90189010902Other sphygmomanometer0%
• 90189020009Stethoscope0%
• 90189030007Intravenous administration set0%
• 90189040103Linear accelerators, shock wave lithotripsy apparatus with X-ray orientor0%
• 90189040201Laser photocoagulators0%
• 90189040309Shock wave lithotripsy apparatus0%
• 90189050100Artificial kidney (dialysis) apparatus, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90189050903Other artificial kidney (dialysis) apparatus0%
• 90189060108Infant incubator, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90189060901Other infant incubator0%
• 90189080104Other articles of heading 90.18, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90189080907Other articles of heading No. 90180%
• 90189090102Separation bowl of centrifugal blood cell separator0%
• 90189090905Parts and accessories of other articles of heading 90180%

9019 機械治療用具；理療按摩器具；心理性向測驗器具；臭氧治療器、氧氣治療器、噴霧治療器、人工呼吸器或其他治療用呼吸器具

• 90191011006Whirpool baths0%
• 90191019008Other massage apparatus0%
• 90191020103Mechano-therapy appliances and psychological aptitude-testing apparatus, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90191020906Other mechano-therapy appliance and psychological aptitude-testing apparatus0%
• 90192010005Ozone therapy apparatus0%
• 90192020003Aerosol therapy apparatus0%
• 90192030001Artifical respiration apparatus0%
• 90192050006Iron lung0%
• 90192060004Rescuer and self-rescuer0%
• 90192090008Other therapeutic respiration apparatus0%

9020 其他呼吸用具及防毒面具，不包括未具有機械零件或可更換過濾器之保護面具

• 90200010113P100 half facepiece respirator for epidemic prevention3%
• 90200010122Replaceable P100 particulate canister or cartridge for use with half facepiece respirator for epidemic prevention3%
• 90200010195Other gas masks for epidemic prevention3%
• 90200010907Other gas masks3%
• 90200020004Oxygen breathing apparatus3%
• 90200030002Filter respirators, fitted with mechanical parts or replaceable filters3%
• 90200090107Powered air-purifying respirator（PAPR）3%
• 90200090900Other breathing appliances3%

9021 整形用具，包括拐杖、外科手術帶及脫腸帶；夾護板及其他接骨用具；人造身體各部分替代品；助聽器及其他配帶用具或植入體內供彌補缺陷或殘廢用之其他用具

• 90211010003Orthopaedic appliances0%
• 90211020001fracture appliances0%
• 90212100002Artificial teeth0%
• 90212910002Metal crowns, for dental0%
• 90212990103Enclosseous implant0%
• 90212990906Other dental fittings0%
• 90213100000Artificial joints0%
• 90213911009Total artificial heart0%
• 90213912008Artificial heart valve0%
• 90213920008Artificial vascular graft0%
• 90213931005Artificial intraocular lens0%
• 90213932004Artificial eye0%
• 90213940004Artificial limbs0%
• 90213950001Mammary prosthesis0%
• 90213960009Hip prosthesis, plates, nails, bone screws, bone cement0%
• 90213990003Other artificial parts of the body0%
• 90214000009Hearing aids, excluding parts and accessories0%
• 90215000006Pacemakers for stimulating heart muscles, excluding parts and accessories0%
• 90219010104Automatic implantable cardioverter defibrillator-AICD0%
• 90219010907Other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability0%
• 90219090107Other articles of heading 90.21, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90219090900Other articles of heading No. 90.210%

9022 Χ光或阿爾法（α）、貝他（β）、伽瑪（γ）或其他離子之放射線器具，不論是否供內科、外科、牙科或獸醫用，包括放射照相或放射治療器具、Χ光管及其他Χ光產生器、高壓發生器、控制面板及控制檯、銀幕、檢驗檯、椅及類似品

• 90221200002Computed tomography apparatus0%
• 90221300001Other apparatus based on the use of X-rays, for dental uses0%
• 90221400000Other apparatus based on the use of X-rays, for medical surgical or veterinary uses0%
• 90221900005Apparatus base on the use of X-ray for other uses0%
• 90222110009Cobalt 60 teletherapy apparatus0%
• 90222190100Radiation isotope diagnostic/therapeutic apparatus0%
• 90222190208Apparatus based on the use of other ionising radiations, for medical, surgical, dental or veterinary uses0%
• 90222190903Other apparatus based on the use of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses0%
• 90222900101Apparatus based on the use of alpha, beta or gamma radiations for other uses0%
• 90222900904Apparatus based on the use of other ionising radiations for other uses0%
• 90223000000X-ray tubes0%
• 90229000105X-ray generators0%
• 90229000203Other x-ray high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like, including parts and accessories, with low-frequency, high-frequency, ultrasonic and ultra-short wave functions0%
• 90229000908Other x-ray high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like, including parts and accessories0%

9023 供示範（如︰教育或展示）用儀器、器具及模型，不適於其他用途者

• 90230010003Ground maintenance training simulators0%
• 90230090006Other instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses0%

9024 供試驗（或測試）材料（例如︰金屬、木材、紡織物、紙張、塑膠）之硬度、強度、耐壓度、彈性或其他機械性能之機械及用具

• 90241000002Machines and appliances for testing metals0%
• 90248000007Other articles of heading 90.240%
• 90249000005Parts and accessories of articles of heading 90.240%

9025 液體比重計及類似浮動儀器、溫度計、高溫計、氣壓計、濕度計及雙管溫度計，有無記錄裝置者均在內，上列任何儀器之聯合裝置

• 90251110008Clinical thermometers, liquid-filled, for direct reading0%
• 90251190001Other thermometers and pyrometers, liquid-filled, for direct reading0%
• 90251910000Thermometer gauges for motor vehicles0%
• 90251990101Fever thermometers0%
• 90251990904Other thermometers and pyrometers, not combined with other instruments0%
• 90258010004Barometers, not combined with other instruments0%
• 90258090007Other articles of heading 90.250%
• 90259000004Parts and accessories of articles of heading 90.250%

9026 供計量或檢查液體或氣體之流量、液位、壓力或其他可變因素之儀器及器具（例如︰流量計、液位計、壓力計、熱度計），不包括第９０１４、９０１５、９０２８或９０３２節之儀器及器具

• 90261010008Instruments and apparatus for measuring or checking the flow or level of liquids for motor vehicles or motorcycles0%
• 90261091000Other instruments and apparatus for measuring the flow or level of liquids0%
• 90261092009Other instruments and apparatus for checking the flow or level of liquids0%
• 90262010006Instruments and apparatus for measuring or checking pressure, for motor vehicles or motorcycles0%
• 90262091008Other instruments and apparatus for measuring pressure0%
• 90262092007Other instruments and apparatus for checking pressure0%
• 90268010003Other instruments and apparatus for measuring the flow of gases or other variables0%
• 90268020001Other instruments and apparatus for checking the flow of gases or other variables0%
• 90268090006Other articles of heading 90.260%
• 90269000003Parts and accessories of articles of heading 90.260%

9027 理化分析用儀器及器具（例如︰偏光計、折射計、分光計、氣體或煙之分析器具）；計量或檢查粘性、多孔性、膨脹性、表面張力及類似性能之儀器及器具；計量或檢查熱量、音量或光（包括曝光計）之儀器及器具；理化分析用切片機

• 90271000009Gas or smoke analysis apparatus0%
• 90272000105Gas chromatographs with electron capture detector0%
• 90272000908Other chromatographs and electrophoresis instruments0%
• 90273010003Spectrometer0%
• 90273020001Spectrophotometers0%
• 90273030009Spectrographs0%
• 90275000000Other instruments and apparatus using optical radiations (UV, visible, IR)0%
• 90278100003Mass spectrometers0%
• 90278911002Density meters0%

Bab ini mempunyai lebih daripada 250 kod tarif; sila gunakan carian tarif untuk selebihnya

Apakah perbezaan antara kadar cukai lajur pertama, kedua dan ketiga dalam tarif?

Peraturan Am 2 Tarif Import Kastam membahagikan kadar cukai kepada 3 lajur: Lajur Pertama terpakai kepada barangan import daripada ahli Pertubuhan Perdagangan Dunia, atau negara/wilayah yang mempunyai layanan timbal balik dengan Taiwan; Lajur Kedua hanya terpakai kepada barangan import "khusus" dalam dua keadaan: barangan khusus daripada negara/wilayah kurang membangun atau sedang membangun tertentu, atau barangan khusus daripada negara/wilayah yang menandatangani perjanjian perdagangan bebas atau perjanjian kerjasama ekonomi dengan Taiwan; barangan yang tidak layak untuk dua lajur pertama menggunakan Lajur Ketiga. Jika layak untuk lajur pertama dan kedua serentak, kadar cukai yang lebih rendah digunakan. China Tanah Besar adalah ahli Pertubuhan Perdagangan Dunia, pada dasarnya menggunakan lajur pertama; lajur kedua hanya terpakai kepada barangan dalam Senarai Tuaian Awal ECFA untuk China Tanah Besar.

Bab dan halaman kod tarif di laman ini memaparkan kadar cukai lajur pertama. Lajur kedua ditandakan dalam jadual tarif dengan kod negara untuk sasaran yang layak, contohnya "Bebas cukai (PA,GT,NI,SV,HN,NZ,SG)"; kod hanya tanda dalam jadual tarif, dan sebahagian perjanjian telah dihentikan atau ditamatkan (seperti Nicaragua, El Salvador, Honduras); pelaksanaan sebenar tertakluk kepada notis Jabatan Kastam. Barangan runcit dalam bungkusan pos mempunyai peraturan berasingan: apabila harga cukai melebihi had bebas cukai, kecuali tembakau & alkohol serta barangan yang dikenakan kuota tarif, duti kastam dikenakan pada kadar 5%; tetapi jika jumlah item tunggal atau kod tarif yang sama melebihi NT$2,000, ia tidak dianggap barangan runcit, dan dikenakan cukai mengikut kadar cukai kod tarif masing-masing (Peraturan Am 5; Perkara 8 dan 9 Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar). Peraturan 5% ini hanya terpakai kepada bungkusan pos dan penumpang; barangan ekspres dikira mengikut kadar cukai kod tarif masing-masing.

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• Perkara 3 Akta Kastam: Pengutipan duti kastam dan klasifikasi tarif bagi barangan import dan eksport, kecuali dinyatakan lain dalam Akta Kastam, adalah tertakluk kepada peraturan Tarif Import Kastam; Tarif Import Kastam digubal dan diumumkan secara berasingan melalui proses perundangan.
• Tarif Import Kastam (tarikh pindaan seperti tercatat dalam Pangkalan Data Undang-Undang Kebangsaan ialah 28 Januari Tahun ROC 115 (2026)): Peraturan Am 2 mengenai tiga lajur kadar cukai, Peraturan Am 5 mengenai barangan runcit dalam bungkusan pos, serta Peraturan Interpretasi 1 hingga 6.
• Perkara 21 Akta Kastam dan Kaedah Pelaksanaan Penentuan Tarif Terlebih Dahulu bagi Barangan Import: permohonan penentuan tarif terlebih dahulu sebelum import.
• Perkara 20 Akta Cukai Nilai Ditambah dan Bukan Nilai Ditambah: Cukai jualan bagi barangan import dikira berdasarkan jumlah harga cukai duti kastam ditambah duti import; Perkara 41: Cukai jualan bagi barangan import dikutip oleh Kastam bagi pihak.
• Kaedah Pelepasan Kastam Barangan Pos Masuk dan Keluar Perkara 7, 8, 9, 11, 12: Pengecualian cukai NT$2,000, pengutipan penuh apabila melebihi had, definisi barangan runcit, pengiraan gabungan bagi bungkusan pos daripada penghantar yang sama pada tarikh ketibaan yang sama kepada penerima yang sama, dan tidak layak pengecualian cukai jika melebihi 6 kali dalam satu setengah tahun.
• Notis Kementerian Hal Ehwal Ekonomi bertarikh 19 Ogos Tahun ROC 111 (2022), Rujukan Jing-Mao-Zi No. 11104603570: Peraturan pengecualian permit import bagi kuantiti kecil barangan Tanah Besar; Notis Jing-Mao-Zi No. 111046035701 pada tarikh yang sama: Item barangan yang dikecualikan daripada peraturan ini.
• Notis Kementerian Kewangan bertarikh 7 September Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061018778: Pengecualian cukai jika harga cukai dalam satu penghantaran ialah NT$2,000 atau kurang; Perintah Kementerian Kewangan bertarikh 26 Mei Tahun ROC 106 (2017), Rujukan Tai-Cai-Guan-Zi No. 1061011007: Tidak layak pengecualian cukai jika pelepasan bebas cukai melebihi 6 kali dalam satu setengah tahun.
• Penerangan Umum Jadual Gabungan Klasifikasi Barangan Import-Eksport Tarif Import Kastam Republik China, Jabatan Kastam, Kementerian Kewangan, edisi Tahun ROC 112 (2023): 21 seksyen, 97 bab (Bab 77 dikekalkan kosong), Bab 98 ditambah di luar struktur HS, serta nombor tarif 8 digit, klasifikasi pengurusan perdagangan dan statistik 10 digit, ditambah 1 digit nombor semakan.
• Jadual Kod Peraturan Import, Biro Perdagangan Luar Negeri, Kementerian Hal Ehwal Ekonomi: ruangan peraturan import kosong bermaksud "dibenarkan (dikecualikan daripada permit)".

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