Bab 96 Pelbagai Barangan Perkilangan — Berapakah duti import? Kadar cukai dan peraturan import bagi 105 kod tarif

Bagaimana taburan kadar tarif kod dalam Bab 96?

Dikira berdasarkan kadar cukai lajur pertama bagi setiap kod tarif, sejumlah 105 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 96?

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 96?

9601 已加工之象牙、骨、龜殼、獸角、鹿角、珊瑚、珠母貝及其他動物雕刻材料及其製品（包括經模造之物品）

• 96011010001Worked ivory materials5%
• 96011020009Articles of ivory10%
• 96019011003Worked bone materials5%
• 96019012002Articles of bone10%
• 96019021001Worked tortoise-shell materials5%
• 96019022000Articles of tortoise-shell10%
• 96019031009Worked horn materials5%
• 96019032008Articles of horn10%
• 96019041105Worked precious red coral(Family Coralliidae)materials5%
• 96019041908Other worked coral materials5%
• 96019042104Articles of precious red coral (Family Coralliidae)5%
• 96019042907Other articles of coral5%
• 96019051004Mother of pearl materials, worked3.3%
• 96019052003Articles of mother of pearl5%
• 96019091006Other worked animal carving materials5%
• 96019092005Other articles of worked animal carving materials10%

9602 已加工植物或礦物雕刻材料及此類材料之製品；蠟、硬脂、天然膠或天然樹脂或塑型膏製之雕塑品及其他未列名雕塑製品；已加工之未硬化明膠（列入第３５０３節之明膠除外）及其製品

• 96020011001Worked vegetable carving material5%
• 96020012000Articles of vegetable carving material3.3%
• 96020021009Worked mineral carving material5%
• 96020022008Articles of mineral carving material5%
• 96020031007T-shaped tubes for surgical operation of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles5%
• 96020039009Moulded or carved articles of other wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included5%
• 96020041005Capsules for pharmaceutical products6.8%
• 96020049007Other worked, unhardened gelatin (except, gelatin of heading 3503 and articles of unhardened gelatin10%

9603 帚、刷（包括構成機器、用具或車輛零件之刷），手操作之機械式地板刷，無動力拖把及羽毛撣帚；供製帚或刷之結及束；油漆擦及滾筒；Ｔ型擦乾器（不包括滾筒擦乾器）

• 96031000001Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles5%
• 96032100008Tooth brushes, including dental-plate brushes5%
• 96032900000Shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances constituting parts of appliances5%
• 96033010005Chinese brush pens3.4%
• 96033090008Artists' brushes, writing brushes and similar brushes for the application of cosmetics5%
• 96034000005Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers3.3%
• 96035000002Other brushes constituting parts of machines, appliances or vehicles5%
• 96039010002Prepared knots and tufts for brooms or brush making5%
• 96039090005Other brooms, burshes, hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; squeegees (other than roller squeegees)3.3%

9604 手用細眼篩及粗篩

• 96040010000Hand sieves and hand riddles, for laboratory and industrial use5%
• 96040090003Other hand sieves and hand riddles5%

9605 旅行自用之成套盥洗用品、針線包、鞋或衣物清潔用品

• 96050000001Travel sets for personal toilet, sewing or shoe or clothes cleaning5%

9606 鈕釦、各種掀釦、飾釦、鈕釦模及以上物品之其他零件；鈕釦坯

• 96061000008Press-fasteners, snap-fasteners and press-studs and parts therefor5%
• 96062100005Buttons, of plastics not covered with textile material3.3%
• 96062200004Buttons, of base metal, not covered with textile material5%
• 96062900007Buttons, of other materials5%
• 96063000004Button moulds and other parts of buttons; button blanks5%

9607 拉鍊及其零件

• 96071100006Slide fasteners fitted with chain scoops of base metal3.4%
• 96071910006Slide fasteners, of plastics3%
• 96071990009Slide fasteners, of other materials3%
• 96072000005Parts of slide fasteners2.5%

9608 原子筆；氈條尖筆及其他多孔性尖筆及標記（嘜克）筆；鋼筆、寫蠟紙針尖筆及其他筆；複寫用針尖筆；活動鉛筆或繪圖鉛筆；筆桿、鉛筆桿及類似筆桿；上述物品之零件（包括筆帽及夾子），但不包括第９６０９節之物品

• 96081000006Ball point pens3.4%
• 96082000004Felt tipped and other porous-tipped pens and markers3.4%
• 96083010000Indian ink drawing pens5%
• 96083020008Fountain pens5%
• 96083030006Stylorgaph pens3.4%
• 96083040004Braille pens0%
• 96083090003Other pens3.4%
• 96084000000Propelling or sliding pencils3.4%
• 96085000007Sets of articles from two or more of the foregoing subheadings4%
• 96086000005Refills for ball point pens, comprising the ball point and ink-reservoir3.4%
• 96089110006Pen nibs2.5%
• 96089120004Nib points2.5%
• 96089900000Other articles of heading 96.08 and parts thereof2.5%

9609 鉛筆（不包括第９６０８節所列之鉛筆）、蠟筆、鉛筆芯、粉蠟筆、繪圖木炭條、寫字或繪圖粉筆及裁縫用粉條

• 96091000005Pencils and crayons, with leads encased in a sheath3.4%
• 96092000003Pencil leads, black or coloured2.5%
• 96099010006Slate pencils2.5%
• 96099090009Other articles of heading 96.092.5%

9610 具有繪寫面之石板及黑板，不論是否裝框

• 96100000004Slates and boards, with writing or drawing surfaces, whether or not framed5%

9611 手操作之日期印、標封印或編號印及類似品（包括標籤印壓器）；手操作之排字號手盤及裝有排字號手盤之手操作印器

• 96110010001Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand5%
• 96110020009Hand operated composing sticks and hand printing sets incorporating such composing sticks5%

9612 已上墨或用不同方法配製使能產生蓋印效果之打字色帶或類似墨帶，不論是否裝軸或裝匣者；打印臺，不論是否上墨，有無盒裝者均在內

• 96121000000Ribbons5%
• 96122000008Ink-pads, whether or not inked, with or without boxes5%

9613 抽菸用打火機及其他打火機，不論是否機械或電點火者及其零件，但不包括火石及芯

• 96131000009Pocket lighters, gas fuelled, non-refillable10%
• 96132000007Pocket lighters, gas fuelled, refillable10%
• 96138010002Piezo electricity sparkers and piezo electricity ignition units for gas stoves and water heaters7.5%
• 96138090005Other lighters6.8%
• 96139010000Parts of cigarette lighters2.5%
• 96139090003Parts of other lighters2.5%

9614 菸斗（包括菸斗頭）及雪茄菸嘴或紙菸嘴及其零件

• 96140011007Roughly shaped blocks of wood or root, for the manufacture of pipes7.5%
• 96140019009Other pipes and pipe bowls10%
• 96140090001Other articles of heading 96.1410%

9615 髮梳、髮夾及類似品；髮針、髮捲及類似品（第８５１６節所列者除外）及其零件

• 96151100006Combs, hair-slides and the like, of hard rubber or plastics5%
• 96151900008Combs, hair-slides and the like, of other materials5%
• 96159000000Hair pins, curling pins, curling grips, hair-curlers, and the like and parts thereof5%

9616 香水用噴霧器及盥洗用類似噴霧器及其瓶座與噴頭；化粧用粉撲及粉擦

• 96161000006Scent sprays and similar toilet sprays, and mounts and heads therefor2.5%
• 96162000004Powder-puffs and pads for the application of cosmetics or toilet preparations5%

9617 保溫瓶及其他真空保溫器皿，完整品；上述物品之零件，不包括玻璃製瓶膽

• 96170000007Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners5%

9618 裁縫用假人及其他體型；商店櫥窗用活動、生動之陳列品

• 96180000006Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing3.3%

9619 任何材料製之衛生棉（墊）和衛生棉塞、尿墊（尿布）及其裏襯及類似之物品

• 96190011002Napkins (diapers) and napkin liners and similar articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibres0%
• 96190012109Tampons of paper pulp, paper,cellulose wadding or webs of cellulose fibres0%
• 96190012902Sanitary towels (pads) and similar articles ,of paper pulp, paper,cellulose wadding or webs of cellulose fibres0%
• 96190020109Tampons of wadding of textile materials10%
• 96190020902Sanitary towels (pads) , napkins (diapers) and napkin liners and similar articles, of wadding of textile materials10%
• 96190030107Tampons of other textile materials11%
• 96190030900Sanitary towels (pads), napkins (diapers) and napkin liners and similar articles, of other textile materials11%
• 96190090104Tampons of other materials5%
• 96190090907Sanitary towels (pads), napkins (diapers) and napkin liners for babies and similar articles, of other materials5%

9620 單腳架、雙腳架、三腳架及其類似品

• 96200011009Monopods, bipods, tripods and similar articles for still cameras, cinematographic cameras and articles of headings 90.052.5%
• 96200012008Monopods, bipods, tripods and similar articles of articles of heading 90.150%
• 96200019001Monopods, bipods, tripods and similar articles of other articles of Chapter 90 (other than those of subheadings 9005.90, 9007.91 or 9015.90)1.7%
• 96200020008Monopods, bipods, tripods and similar articles of articles of heading 84.28, 84.71 and 85.210%
• 96200030006Universal monopods, bipods, tripods and similar articles of other machines not specified or included elsewhere in chapter 842.5%
• 96200040004Monopods, bipods, tripods and similar articles for turntables, record-players, sound recording or reproducing apparatus0%
• 96200050001Monopods, bipods, tripods and similar articles for musical instrument, other than pianos and those of headings 92.02 or 92.073.5%
• 96200061115Monopods, bipods, tripods and similar articles for wood of china fir (cunninghamia lanceolata spp.)0%
• 96200061197Other monopods, bipods, tripods and similar articles, of wood0%
• 96200061204Other monopods, bipods, tripods and similar articles, , of carbon fibers0%
• 96200062007Other monopods, bipods, tripods and similar articles, of plastics5%
• 96200063006Other monopods, bipods, tripods and similar articles, of iron or steel6.2%
• 96200090003Other monopods, bipods, tripods and similar articles5%

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.

Soalan Lazim

Dari mana sumber undang-undang dan data halaman ini?

• 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)".

Bacaan Lanjut