How much import duty for Chapter 98 “Goods Subject to Tariff Rate Quota”? Rates and import regulations for 95 tariff lines
Quick answer: How much duty for Chapter 98?
Chapter 98 “Goods Subject to Tariff Rate Quota” has 95 tariff lines; the most common Column 1 rate is 15%.Of these, 7 tariff lines are 0% (7.4%), and the highest ad valorem rate is 25%.Another 4 tariff lines do not use a simple ad valorem rate (for example, duty calculated by quantity or weight).94 tariff lines carry an import regulation code; the most common is MW0 (92 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 98's tariff lines?
- 0% 7
- Over 0% to 5% 1
- Over 5% to 10% 1
- Over 10% 82
- Specific duty or other calculation method 4
Calculated from each tariff line's Column 1 rate, 95 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 98?
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.
MW0
Importation of Mainland China products is prohibited.
92 tariff lines
F01
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The…
84 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
32 tariff lines
465
Importers are required to have one of the following documents: (1) Certificate of Origin issued by either th…
15 tariff lines
402
A photocopy of seed plant enterprise registration certificate is required, unless the quantity of the commod…
3 tariff lines
114
Importation of Democratic People's Republic of Korea (North Korea) products is prohibited.
3 tariff lines
What tariff lines are in Chapter 98?
9805
9806
- 98061000113Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1%, of Item 0401.10.10.0015%
- 98061000122Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1%, of Item No. 0401.10.20.0015%
- 98061000211Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6%, of Item 0401.20.10.0015%
- 98061000220Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6%, of Item 0401.20.20.0015%
- 98061000337Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6%,but not exceeding 10% of Item No. 0401.40.10.0015%
- 98061000346Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6%, but not exceeding 10% of Item No. 0401.40.20.0015%
- 98061000355Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%, of Item No. 0401.50.10.0015%
- 98061000364Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10%, of Item No. 0401.50.20.0015%
- 98061000417Other buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, of Item No. 0403.90.29.0015%
- 98061000426Curdled milk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, of Item 0403.90.40.0015%
- 98061000435Other flavoured, modified, or fermented milk (including kephir), whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, of Item 0403.90.59.0015%
- 98061000499Other cream, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa, of Item No. 0403.90.90.0015%
- 98061000514Prepared milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, containing added sugar or other sweetening matter, of Item 1806.90.53.0015%
- 98061000523Flavoured milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, of Item 1806.90.55.0015%
- 98061000612Milk, prepared, containing added sugar or other sweetening matter, of Item 1901.90.25.0015%
- 98061000621Flavoured milk, of Item 1901.90.27.0015%
- 98062000102Fresh milk,containing added sugar or other sweetening matter, of Item 0402.99.10.0015%
- 98062000200Milk, evaporated or sterilized, containing added sugar or other sweetening matter, of Item 0402.99.20.0015%
- 98062000905Other milk, containing added sugar or other sweetening matter, of Item 0402.99.92.0015%
9807
- 98071000112Seed of ground-nuts, in shell, of Item No. 1202.30.10.0025%
- 98071000121Ground-nuts, in shell, of Item No. 1202.41.00.0025%
- 98071000201Ground-nuts, roasted, in shell, of Item 2008.11.11.0025%
- 98071000906Ground-nuts, in shell, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, of Item 2008.11.91.0025%
- 98072000110Seed of ground-nuts, shelled , of Item No. 1202.30.20.0025%
- 98072000129Ground-nuts, shelled, whether or not broken, of Item No. 1202.42.00.0025%
- 98072000218Flours and meals of ground-nuts, edible, of Item 1208.90.11.0025%
- 98072000227Flours and meals of ground-nuts, inedible, of Item 1208.90.21.0025%
- 98072000307Ground-nuts, roasted, shelled, of Item 2008.11.12.0025%
- 98072000904Ground-nuts, shelled, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, of Item 2008.11.92.0025%
- 98073000109Crude ground-nut (peanut) oil, of Item 1508.10.00.0025%
- 98073000207Refined ground-nut (peanut) oil and its fractions, of Item 1508.90.00.0025%
- 98074000009Mixtures of nuts and seeds, of a ground-nut content, by weight, exceeding 20%, otherwise prepared or preserved, of Item No. 2008.19.42.0025%
9808
- 98080000104Frozen red beans (incl. Adzuki bean, all varieties, and red long bean), of Item 0710.29.10.0022.5%
- 98080000211Dried red beans (Phaseolus or Vigna angularis), (incl. Adzuki bean, all varieties, and red long bean)seed, for planting, of Item No. 0713.32.00.1022.5%
- 98080000293Other Dried red beans (Phaseolus or Vigna angularis), (incl. Adzuki bean, all varieties, and red long bean), of Item No. 0713.32.00.9022.5%
- 98080000300Red bean (incl. Adzuki bean, all varieties, and red long bean) flour, meal and powder, of Item 1106.10.10.0022.5%
- 98080000408Other red beans (incl. adzuki bean, all varieties and red long bean), prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06, of Item 2004.9010.9022.5%
- 98080000514Other red beans (incl. Adzuki bean, all varieties and red long bean), shelled, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06, of Item 2005.51.10.9022.5%
- 98080000523Red beans (including Adzuki bean, all varieties and red long bean), in shell, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06, of Item 2005.59.10.0022.5%
- 98080000603Red beans (including Adzuki bean, all varieties and red long bean), of subheading 2004.90, preserved by sugar (drained, glace or crystallised), frozen, of Item 2006.00.11.0022.5%
- 98080000701Red beans (Phaseplus or Vigna angularis, including Adzuki bean, all varieties and red long bean), preserved by sugar (drained, glace or crystallised), not frozen, of Item 2006.00.25.0022.5%
- 98080000818Red bean (including Adzuki bean, all varieties and long bean ) paste, frozen, of Item No. 2004.90.10.1022.5%
- 98080000827Red bean (including Adzuki bean, all varieties and long bean ) paste, not frozen, of Item No. 2005.51.10.1022.5%
9809
- 98091000003Garlic bulb for planting, of Item No. 0703.20.10.000%
- 98092000109Other garlic, fresh or chilled, of Item 0703.20.90.0022.5%
- 98092000902Dried garlic bulb, whole, cut, sliced, broken or in powder, of Item 0712.90.40.0022.5%
9810
9811
9812
- 98120000108Other coconuts, whole, of Item No. 0801.19.00.10NT$0.9/KGM or 15% whichever is higher
- 98120000199Other coconuts, of Item No. 0801.19.00.90NT$0.9/KGM or 15% whichever is higher
- 98120000206Coconuts, shelled, of Item No. 0801.12.00.00NT$0.9/KGM or 15% whichever is higher
9813
9814
- 98140000115Fresh plantains, of Item No. 0803.10.10.0012.5%
- 98140000124Dried plantains, of Item No. 0803.10.20.0012.5%
- 98140000213Other fresh bananas, of Item No. 0803.90.10.0012.5%
- 98140000222Other dried bananas, of Item No. 0803.90.20.0012.5%
9815
- 98150000105Fresh pineapples, of Item No. 0804.30.10.0015%
- 98150000203Dried pineapples, of Item No. 0804.30.20.0015%
9816
- 98160000104Fresh mangoes, of Item No. 0804.50.21.0025%
- 98160000202Dried mangoes, of Item No. 0804.50.22.0025%
9817
9818
9820
9825
- 98251100002Rice in the husk (paddy or rough), of Item No. 1006.10.00.000%
- 98251200001Husked (brown) rice, of Item No. 1006.20.00.000%
- 98251300117Glutinous rice, of Item No. 1006.30.00.100%
- 98251300126Other semi-milled or wholly milled rice, whether or not polished or glazed, of Item No. 1006.30.00.900%
- 98251300206Broken rice, of Item No. 1006.40.00.000%
- 98252100000Glutinous rice flour, of Item No. 1102.90.11.0020%
- 98252200009Other rice flour, of Item No. 1102.90.19.0025%
- 98253100008Groats, meal of rice, of Item No. 1103.19.30.000%
- 98253200007Pellets of rice, of Item No. 1103.20.10.0025%
- 98254000105Rolled or flaked rice, of Item No. 1104.19.10.0020%
- 98254000203Other worked rice, of Item No. 1104.29.20.0020%
- 98255000004Rice starch, of Item No. 1108.19.10.0010%
- 98256000100Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis, of Item No. 1806.90.61.0020%
- 98256000217Cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, containing meat, of Item No. 1904.90.10.1020%
- 98256000226Cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal, pre-cooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, not containing meat, of Item No. 1904.90.10.2020%
- 98256000306Other food preparation containing not less than 30% of rice, of Item No. 2106.90.98.0020%
- 98257100107Prepared foods obtained by swelling or roasting of cereals or cereal products (for example, corn flakes), containing not less than 30% of rice, containing more then 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis, of Item No. 1806.90.71.0020%
- 98257100205Uncooked rice pasta, not stuffed or otherwise prepared, containing eggs, of Item No. 1902.11.10.0020%
- 98257100303Uncooked rice pasta, not stuffed or otherwise prepared, not containing eggs, of Item No. 1902.19.10.0020%
- 98257100410Other stuffed rice pasta, whether or not cooked or otherwise prepared, containing meat, of Item No. 1902.20.10.1020%
- 98257100429Other stuffed rice pasta, whether or not cooked or otherwise prepared, not containing meat, of Item No. 1902.20.10.2020%
- 98257100508Other rice pasta, of Item No. 1902.30.20.0020%
- 98257100624Instant rice gruel, containing meat, of Item No. 1904.10.20.1120%
- 98257100633Instant rice gruel, not containing meat, of Item No. 1904.10.20.1220%
- 98257100642Other prepared foods obtained by the swelling or roasting of cereals or cereal products, containing not less than 30% of rice, containing meat, of Item No. 1904.10.20.9120%
- 98257100651Other prepared foods obtained by the swelling or roasting of cereals or cereal products, containing not less than 30% of rice, not containing meat, of Item No. 1904.10.20.9220%
- 98257100704Prepared foods obtained from unroasted cereal flakes, containing not less than 30% of rice, of Item No. 1904.20.11.0020%
- 98257100802Prepared foods obtained from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, containing not less than 30% of rice, of Item No. 1904.20.21.0020%
- 98257200106Other food preparations of flour, meal, starch or malt extract, containing not less than 30% of rice, containing 40% or more but less than 50% by weight of cocoa calculated on a defatted basis, of Item No. 1806.90.92.0025%
- 98257200204Other preparations of heading No. 19.01 containing not less than 30% of rice, of Item No. 1901.90.91.0025%
9899
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
What taxes apply when importing Chapter 98 goods into Taiwan?
There are generally three charges:
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
Is there a duty exemption threshold for small-value imports? How are amounts over the threshold taxed?
Yes. If a single shipment's dutiable value is NT$2,000 or less, it is exempt from customs duty and from the business tax and commodity tax that Customs collects on the government's behalf, except for tobacco, alcohol, and agricultural products subject to a tariff rate quota (Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017); for postal parcels, see also Article 7 of the Regulations Governing Customs Clearance of Postal Parcels). Three things to note:
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
How many of Chapter 98's tariff lines carry a 0% duty rate?
Of this chapter's 95 tariff lines, 7 have a Column 1 rate of 0%, or 7.4%. A 0% rate only means customs duty is zero: business tax generally still applies on import (see the previous question for the small-value exemption), and any import regulations on the tariff line (inspection, quarantine, permit documents) are not waived because of it.
Can Chapter 98 goods be shipped from mainland China to Taiwan?
You need to check line by line. This chapter has 92 tariff lines marked MW0 (import of mainland China goods not permitted). Chapter 98 covers goods subject to a tariff rate quota, which is not covered by the announcement on the import permit exemption for small quantities of mainland China industrial products (tariff Chapters 25 to 97); please follow the requirements for each tariff line.
Within the same chapter, how do I confirm which tariff line my item falls under?
Under the General Rules for the Interpretation of the Customs Import Tariff, section and chapter titles are for reference only — classification is determined by the tariff line description and the section and chapter notes (Rule 1). If the description and notes do not settle it, then unfinished goods and mixtures (Rule 2), the more specific description, essential character, or classification under the last heading in order (Rule 3), and the most akin heading (Rule 4) apply in turn, with containers and packaging governed separately by Rule 5; when narrowing down to an “item” level, Rule 6 compares only items at the same level. If still uncertain, the taxpayer or their agent may apply to Customs for a binding tariff ruling before the goods are imported, and Customs will respond in writing (Customs Act Article 21); when the goods actually arriving match the ruling, Customs must classify them under the ruled tariff line, except where the applicant provided incorrect or false information (Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods, Article 10).
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)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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