How much import duty for Chapter 97 “Works of Art, Collectors' Pieces and Antiques”? Rates and import regulations for 31 tariff lines

How are tariff rates distributed across Chapter 97's tariff lines?

Calculated from each tariff line's Column 1 rate, 31 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 97?

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 97?

9701 手繪之繪畫、素描及粉彩畫，第４９０６節之繪畫及手繪或手描製品除外；美術拼貼、馬賽克及類似之裝飾匾

• 97012100009Painting, drawing and pastels, of an age exceeding 100 years0%
• 97012200008Mosaics, of an age exceeding 100 years0%
• 97012900001Collages and similar decorative plaques, of an age exceeding 100 years0%
• 97019100004Other painting, drawing and pastels0%
• 97019200003Other mosaics0%
• 97019900006Other collages and similar decorative plaques0%

9702 凹版畫、版畫及石版畫原跡

• 97021000001Original engravings, prints and lithographs, of an age exceeding 100 years0%
• 97029000004Other original engravings, prints and lithographs0%

9703 任何材料製之雕塑品及雕像原作

• 97031000108Original sculptures and statuary, in ivory, of an age exceeding 100 years0%
• 97031000206Original sculptures andstatuary, in (Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana), (Calocedrus macrolepis var. formosana), or (Cinnamomum kanehirae) wood, of an age exceeding 100 years0%
• 97031000901Original sculptures and statuary, in any other material, of an age exceeding 100 years0%
• 97039000101Original sculptures and statuary, in ivory0%
• 97039000209Original sculptures andstatuary, in (Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana), (Calocedrus macrolepis var. formosana), or (Cinnamomum kanehirae) wood0%
• 97039000904Original sculptures and statuary, in any other material0%

9704 郵票、印花稅票、郵資符誌、首日封、明信片、信封、郵簡（具有郵資符誌者）及其類似品，已使用或未經使用者，第４９０７節所列者除外

• 97040010009Postage and similar stamps, used or unused0%
• 97040020007Revenue and similar stamps, used or unused0%
• 97040030005First-day covers, postal stationnery(stamped paper), and the like, used or unused0%
• 97040090002Other articles of heading 97.040%

9705 具有考古學、人種學、歷史學、動物學、植物學、礦物學、解剖學、古生物學或貨幣學價值之收集品及珍藏品

• 97051000106Collections and collectors' pieces of weapon0%
• 97051000909Other collections and collectors' pieces of archaeological, ethnographic or historical interest0%
• 97052100005Human specimens and parts thereof0%
• 97052200102Extinct or endangered species of birds, animals, fish, shell and parts thereof0%
• 97052200905Other extinct or endangered species and parts thereof0%
• 97052900105Collections and collectors' pieces of birds, animals, fish and shell0%
• 97052900908Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or palaeontological interest0%
• 97053100003Collections and collectors' pieces of numismatic interest, of an age exceeding 100 years0%
• 97053900005Other collections and collectors' pieces of numismatic interest0%

9706 年代超過１００年之古董

• 97061000105Articles of ivory, antiques of an age exceeding 250 years (excluding original sculptures and statuary, in ivory)0%
• 97061000908Other antiques of an age exceeding 250 years0%
• 97069000108Articles of ivory, antiques(excluding original sculptures and statuary, in ivory)0%
• 97069000901Other antiques0%

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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