How much import duty for Chapter 92 “Musical Instruments; Parts and Accessories of Such Articles”? Rates and import regulations for 35 tariff lines

How are tariff rates distributed across Chapter 92's tariff lines?

Calculated from each tariff line's Column 1 rate, 35 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 92?

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.

What tariff lines are in Chapter 92?

9201 鋼琴，包括自動鋼琴；大鍵琴及其他鍵盤弦樂器

• 92011000007Upright pianos8%
• 92012000005Grand pianos8%
• 92019010008Harpsichords10%
• 92019090001Other keyboard stringed instruments10%

9202 其他弦樂器（例如︰吉他、小提琴、豎琴）

• 92021010004Violins10%
• 92021090007Other string musical instruments played with a bow10%
• 92029010007Harps10%
• 92029020005Guitars10%
• 92029090000Other string musical instruments10%

9205 管樂器（例如：鍵盤管風琴、手風琴、單簧管、小號、風笛），但遊樂場風琴及街頭用機械風琴除外

• 92051000003Brass-wind instruments6.8%
• 92059011003Keyboard pipe organs10%
• 92059012002Reed organs (harmoniums)10%
• 92059019005Other similar keyboard instruments with free metal reeds10%
• 92059020002Accordions and similar instruments10%
• 92059030000Mouth organs10%
• 92059090007Other wind musical instruments6.8%

9206 敲擊樂器（例如︰鼓、木琴、鐃鈸、響板、響葫蘆）

• 92060000004Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)6.8%

9207 樂器，其聲音須藉電力產生或必須放大者（例如︰電風琴、電吉他、電手風琴）

• 92071010009Organs, electronic10%
• 92071020007Organs, electric10%
• 92071090002Other keyboard instruments, the sound of which is produced, or must be amplified, electrically10%
• 92079000102Guitars, electric10%
• 92079000905Other musical incorporating, the sound of which is produced, or must be amplified, electrically10%

9208 音樂盒、遊樂場風琴、街頭用機械風琴、機械鳥鳴器、鋸琴及其他未歸入本章其他號列之樂器；各種媒誘音響器；口哨、呼叫用號角及其他口吹信號器

• 92081000000Musical boxes10%
• 92089010001Mouth-blown sound signalling instruments as whistles and boatswains' pipes5%
• 92089090004Fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds10%

9209 樂器之零件（例如︰音樂盒之機械裝置）及附件（例如︰機械樂器用卡片、碟片及音樂卷）；各種節拍器、音叉及簧律管（定音哨）

• 92093000005Musical instrument strings3.5%
• 92099100001Parts and accessories for pianos3.5%
• 92099200000Parts and accessories, for the musical instruments of heading 92.023.5%
• 92099400008Parts and accessories for the musical instruments of heading 92.073.5%
• 92099920009Metronomes5%
• 92099930007Tuning forks5%
• 92099940005Pitch pipes5%
• 92099951001Mechanisms for musical boxes2.5%
• 92099952000Parts of mechanisms for musical boxes0%
• 92099990004Other parts and accessories3.5%

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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