How much import duty for Chapter 95 “Toys, Games and Sports Requisites; Parts and Accessories Thereof”? Rates and import regulations for 86 tariff lines

How are tariff rates distributed across Chapter 95's tariff lines?

Calculated from each tariff line's Column 1 rate, 86 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 95?

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 95?

9503 三輪腳踏車，踏板車，腳踏汽車及類似有輪玩具；玩偶車；玩偶；其他玩具；縮減尺寸（比例）之模型及類似遊戲用模型，無論可否活動；各種益智玩具

• 95030011001Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages0%
• 95030019003Parts of wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts of dolls' carriages0%
• 95030021009Dolls, whether or not dressed0%
• 95030022008Garments and accessories therefor, footwear and headgear of dolls0%
• 95030023007Wigs, dolls0%
• 95030024006Eyes, dolls (other than those unmounted of glass, of heading 70.18)0%
• 95030029001Other parts and accessories of dolls0%
• 95030031007Toy electric trains0%
• 95030039009Parts of electric trains; tracks, signals and other accessories therefor0%
• 95030041005Reduced-size (scale) model assembly kits, whether or not working models, excluding those of tariff No. 9503.00.31 and 9503.00.390%
• 95030049007Parts and accessories of toys of tariff No9503.00.410%
• 95030051002Other construction sets and constructional toys0%
• 95030059004Parts and accessories of toys of tariff No9503.00.510%
• 95030061000Toys representing animals or non-human creatures, stuffed0%
• 95030062009Other toys representing animals or non-human creatures, not-stuffed0%
• 95030069002Parts and accessories of toys of tariff No9503.00.61 and 9503.00.620%
• 95030071008Toy musical instruments and apparatus0%
• 95030079000Parts and accessories of toys of tariff No9503.00.710%
• 95030081006Puzzles0%
• 95030089008Parts and accessories of toys of tariff No9503.00.810%
• 95030091102Toy guns, put up in sets or outfits0%
• 95030091200Radio remote-controlled toys, put up in sets or outfits0%
• 95030091905Other toys, put up in sets or outfits0%
• 95030092101Radio remote-controlled toys and models, incorporating a motor0%
• 95030092904Other toys and models, incorporating a motor0%
• 95030093100Toy guns0%
• 95030093208Other radio remote-controlled toys0%
• 95030093306Inflatable toys0%
• 95030093903Other toys0%
• 95030099006Parts and accessories of toys of tariff No 9503.00.91, 9503.00.92, 9503.00930%

9504 影像遊戲機、桌上或室內遊戲用品，包括彈珠機、撞球檯、娛樂專用桌及保齡球自動設備，以硬幣、鈔票、金融卡、代幣或任何其他付款方式操作之娛樂機

• 95042000009Articles and accessories for billiard0%
• 95043010005Articles for funfair, table or parlour games, operated by coins, banknotes , bank card,token or other type of payment, other than automatic bowling alley equipment0%
• 95043090008Other games, operated by coins, banknotes ,bank card, ,token or other type of payment, other than automatic bowling alley equipment0%
• 95044000005Playing cards (including poker)0%
• 95045000100Video games of a kind used with a television receiver, without software0%
• 95045000191Other video games of a kind used with a television receiver0%
• 95045000208Cartridges for video games of a kind used with a television receiver0%
• 95045000903Other video game consoles and machines,other than those of subheading 9504300%
• 95049010002Bowling alley equipment (including bowlings)0%
• 95049090005Other articles for funfair, table or parlour games0%

9505 慶典、狂歡節或其他遊藝用品，包括魔術道具及新奇機巧遊戲器具

• 95051000108Trees, Christmas, artificial0%
• 95051000901Other articles for Christmas festivities0%
• 95059000003Festive, carnival or other entertainment articles (other than those of subheading 9505.10)0%

9506 本章未列名之一般體能運動、體操、競技比賽、其他運動（包括乒乓球）或戶外遊戲用物品及設備；游泳池及袖珍游泳池

• 95061100008Skis5%
• 95061200007Ski-fastenings (ski-bindings)5%
• 95061900000Other snow-ski equipment3.4%
• 95062100006Sailboards5%
• 95062900008Water-skis, surf-boards and other water-sport equipment2.5%
• 95063100004Golf clubs, complete5%
• 95063200003Golf balls5%
• 95063900006Other golf equipment5%
• 95064010001Tables for table-tennis3.4%
• 95064020009Table-tennis bats (paddles)3.4%
• 95064030007Table-tennis balls3.4%
• 95064090004Other articles and equipment for table-tennis3.4%
• 95065100009Lawn-tennis rackets, whether or not strung5%
• 95065900109Badminton rackets, whether or not strung5%
• 95065900207Squash rackets, whether or not strung5%
• 95065900305Racketball rackets, whether or not strung5%
• 95065900902Other tennis or similar rackets, whether or not strung5%
• 95066100007Lawn-tennis balls5%
• 95066210004Footballs (soccerballs)3.4%
• 95066220002Basketballs5%
• 95066230000Volleyballs3.4%
• 95066290007Other inflatable balls5%
• 95066910007Baseballs3.3%
• 95066990000Other balls3.3%
• 95067010004Skate for ice skates0%
• 95067090007Ice skates and roller skates, including skating boots with skates attached2%
• 95069100001Articles and equipment for general physical exercise, gymnastics or athletics3%
• 95069900101Crossbow2.5%
• 95069900904Afticles and equipment for other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools2.5%

9507 釣魚竿、釣魚鈎及其他釣魚用具；撈魚網、捕蝶網及類似之網；鳥形引誘物（不包括第９２０８或９７０５節所列者）及類似狩獵或射擊用品

• 95071000008Fishing rods5%
• 95072000006Fish-hooks, whether or not snelled5%
• 95073000004Fishing reels5%
• 95079000001Other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites5%

9508 巡迴馬戲團及巡迴動物園；遊樂園遊樂設施及水上樂園遊樂設施；遊樂場遊樂設施，包括射擊場；巡迴劇團

• 95081000007Travelling circuses and travelling menageries5%
• 95082100004Roller coasters5%
• 95082200003Carousels, swings, and roundabouts5%
• 95082300002Dodge’em cars5%
• 95082400001Motion simulators and moving theatres5%
• 95082500000Water rides5%
• 95082600009Water park amusements5%
• 95082900006Other amusement park rides and water park amusements5%
• 95083000003Fairground amusements5%
• 95084000001Travelling theatres5%

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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