How much import duty for Chapter 94 “Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Luminaires and Lighting Fittings, Not Elsewhere Specified; Illuminated Signs, Illuminated Nameplates and the Like; Prefabricated Buildings”? Rates and import regulations for 87 tariff lines

How are tariff rates distributed across Chapter 94's tariff lines?

Calculated from each tariff line's Column 1 rate, 87 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 94?

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 94?

9401 座物（第９４０２節所列除外），不論是否可轉換成牀者；及其零件

• 94011000005Seats of a kind used for aircraft0%
• 94012000003Seats of a kind used for motor vehicles5%
• 94013100000Swivel seats with variable height adjustment, of wood0%
• 94013900002Swivel seats with variable height adjustment, of other materials0%
• 94014100008Seats other than garden seats or camping equipment, convertible into beds, of wood0%
• 94014900000Seats other than garden seats or camping equipment, convertible into beds, of other materials0%
• 94015210002Seats of bamboo, without any painted or coated0%
• 94015290005Other seats of bamboo0%
• 94015310001Seats of cane, without any painted or coated0%
• 94015390004Other seats of cane0%
• 94015910005Seats of osier or similar materials, without any painted or coated0%
• 94015990008Other seats of osier or similar materials0%
• 94016110001Other seats, with wooden frames, upholstered, without any painted or coated0%
• 94016190004Other seats, with wooden frames, upholstered0%
• 94016910003Other seats, with wooden frames, without any painted or coated0%
• 94016990006Other seats, with wooden frames0%
• 94017100001Other seats, with metal frames, upholstered0%
• 94017900003Other seats, with metal frames0%
• 94018000000Other seats0%
• 94019100007Parts of seats, of wood0%
• 94019900009Parts of seats, of other materials0%

9402 內科、外科、牙科或獸醫用家具（例如︰手術檯、檢查檯、有機械裝置之醫院用牀、牙科治療椅）；有旋轉及傾斜、升降裝置之理髮用椅及類似之椅；上述物品之零件

• 94021011001Dentists' chairs0%
• 94021012000Parts of dentists' chairs0%
• 94021021009Barbers' chairs0%
• 94021022008Parts of barbers' chairs0%
• 94021091004Other similar chairs0%
• 94021092003Parts of other similar chairs0%
• 94029011004Other medical, surgical, dental or veterinary furniture0%
• 94029012003Parts of medical, surgical, dental or veterinary furniture0%
• 94029091007Other similar articles0%
• 94029092006Parts of other similar articles0%

9403 其他家具及其零件

• 94031000003Metal furniture of a kind used in offices0%
• 94032000001Other metal furniture0%
• 94033010007Wooden furniture of a kind used in offices, without any painted or coated0%
• 94033090000Other wooden furniture of a kind used in offices0%
• 94034010005Wooden furniture of a kind used in the kitchen, without any painted or coated0%
• 94034090008Other wooden furniture of a kind used in the kitchen0%
• 94035010002Wooden furniture of a kind used in the bedroom, without any painted or coated0%
• 94035090005Other wooden furniture of a kind used in the bedroom0%
• 94036010000Other wooden furniture, without any painted or coated0%
• 94036090003Other wooden furniture0%
• 94037000000Furniture of plastics0%
• 94038210004Furniture of bamboo, without any painted or coated0%
• 94038290007Other furniture of bamboo0%
• 94038310003Furniture of cane, without any painted or coated0%
• 94038390006Other furniture of cane0%
• 94038910007Furniture of osier or similar materials, without any painted or coated0%
• 94038920005Other furniture of osier or similar materials0%
• 94038990000Furniture of other materials0%
• 94039100005Parts of furniture, of wood0%
• 94039900007Parts of furniture, of other materials0%

9404 褥支持物；寢具及類似家具（例如︰褥、被褥、鴨絨墊、軟墊、毛髮墊及枕頭），裝有彈簧或填充或內部以任何材料裝配或裝有泡沫橡膠或塑膠者，不論有無外罩者均在內

• 94041000002Mattress supports5%
• 94042100009Mattresses, of cellular rubber or plastics, whether or not covered6.8%
• 94042900109Mattresses, of textile materials6.8%
• 94042900902Mattresses, of other materials6.8%
• 94043000008Sleeping bags10%
• 94044000006Quilts, bedspreads, eiderdowns and duvets (comforters)9%
• 94049000112Other articles of bedding and similar furnishing, of wool6.8%
• 94049000194Other articles of bedding and similar furnishing, of other textile materials6.8%
• 94049000906Other articles of bedding and similar furnishing, of other materials6.8%

9405 未列名之燈具及照明裝置，包括探照燈、聚光燈及其零件；未列名之照明標誌、照明名牌及類似品之裝有一永久固定光源者及其零件

• 94051100000Designed for use solely with light-emitting diode (LED) light sources3.4%
• 94051900002Other chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares3.4%
• 94052100008Designed for use solely with light-emitting diode (LED) light sources3.4%
• 94052900000Other electric table, desk, bedside or floor standing-lamps3.4%
• 94053100006Designed for use solely with light-emitting diode (LED) light sources3.3%
• 94053900008Other lighting sets of a kind used for Christmas trees3.3%
• 94054110002Explosion-proof lamps, photovoltaic and designed for use solely with light-emitting diode (LED) light sources1.7%
• 94054120000Photovoltaic searchlights, spotlights,miner's lamps and signal lamps for traffic control or communication, designed for use solely with light-emitting diode(LED) light sources5%
• 94054190005Other photovoltaic electric luminaries and light fittings, designed for use solely with light-emitting diode(LED) light sources10%
• 94054210001Other explosion-proof lamps, designed for use solely with light-emitting diode (LED) light sources1.7%
• 94054220009Other searchlights, spotlights,miner's lamps and signal lamps for traffic control or communication, designed for use solely with light-emitting diode(LED) light sources5%
• 94054290004Other electric luminaries and light fittings, designed for use solely with light-emitting diode(LED) light sources10%
• 94054910004Other explosion-proof lamps1.7%
• 94054920002Other searchlights, spotlights,miner's lamps and signal lamps for traffic control or communication5%
• 94054990007Other electric lamps and lighting fittings10%
• 94055010000Gas lamps and fittings7.5%
• 94055090003Other non-electrical lamps and lighting fittings7.5%
• 94056100107Illuminated signs, illuminated name-plates and the like, containing any rad ioactive materials,designed for use solely with light-emitting diode (LED) light sources5%
• 94056100900Other illuminated signs, illuminated name-plates and the like, designed for use solely with light-emitting diode (LED) light sources5%
• 94056900109Other Illuminated signs, illuminated name-plates and the like, containing any rad ioactive materials5%
• 94056900902Other illuminated signs, illuminated name-plates and the like5%
• 94059100003Parts, of glass, articles of heading 94.053.4%
• 94059200002Parts, of plastics, articles of heading 94.053.4%
• 94059900005Parts of other materials, articles of heading 94.053.4%

9406 組合式建築物

• 94061000000Prefabricated buildings of wood5%
• 94062000008Prefabricated buildings, modular buildings units, of steel5%
• 94069000003Other prefabricated buildings5%

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)”.

Related reading