제98류「관세율 할당 대상 물품」수입관세는 얼마?95개 품목번호의 세율과 수입규정

제98류 품목번호의 세율 분포는?

각 품목번호의 제1란 세율을 기준으로 산출(총 95개). 자료 출처: HowBridge 관세율표 데이터베이스(재정부 관무서 세칙 자료와 동기화), 2026-09-16 기준 집계.

제98류에서 자주 보이는 수입규정 코드는?

수입규정 코드는 품목번호에 표시되며, 수입 전에 처리해야 할 수 있는 검험, 검역, 허가 또는 대륙물품 관리를 나타냅니다. 코드는 품목번호 아래 일부 상품에만 해당될 수 있으니 자세한 내용은 품목번호 페이지를 확인하세요. 코드가 없는 품목번호는 무역관리 측면에서 수입이 허용되고 허가증 발급이 면제된다는 의미이지만, 검험·검역이나 납세가 면제되는 것은 아닙니다.

제98류에는 어떤 품목번호가 있나요?

9805

• 98050000009Other deer velvet [Lu jung (cervi parvum cornu) (incl. for Chinese drugs)], of Item No. 0507.90.20.0022.5%

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

• 98100000100Shiitake (forest mushroom), dried, of Item No. 0712.34.00.00NT$110/KGM or 25% whichever is higher

9811

• 98110000001Day lily, dried, of Item No. 0712.90.50.0022.5%

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

• 98130000009Areca(betel) nuts, fresh or dried, of Item No. 0802.80.00.0017.5%

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

• 98170000005Pomelos, fresh or dried, of item 0805.40.20.0025%

9818

• 98180000004Other pears, fresh, of Item No. 0808.30.90.0018%

9820

• 98200000000Longans, dried and longan pulp, of Item No. 0813.40.10.0015%

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

• 98990000006Except for the products that are subject to a tariff rate quota, dutiable miscellaneous articles besides personal effects carried by incoming passengers and miscellaneous articles imported by postal parcels, are dutiable at the rate 5% ad valorem.5%

세칙의 제1란・제2란・제3란 세율은 어떻게 다른가요?

《해관수입세칙》 총칙 2는 세율을 3개 란으로 나눕니다. 제1란은 세계무역기구(WTO) 회원국, 또는 대만과 호혜대우가 있는 국가나 지역의 수입화물에 적용됩니다. 제2란은 두 가지 경우의 「특정」 수입화물에만 적용됩니다: 특정 최빈개발도상국·개발도상국 또는 지역의 특정 화물, 또는 대만과 자유무역협정·경제협력협의를 체결한 국가나 지역의 특정 화물입니다. 앞의 두 란이 적용될 수 없는 경우에만 제3란이 적용됩니다. 제1란과 제2란을 동시에 적용할 수 있는 경우에는 낮은 세율을 적용합니다. 중국 대륙은 WTO 회원국이므로 원칙적으로 제1란이 적용되며, 제2란은 중국 대륙에 대해 ECFA(양안경제협력기본협정) 조기수확목록 품목에만 한정됩니다.

본 사이트의 각 류 및 품목번호 페이지에 표시된 것은 제1란 세율입니다. 제2란은 세칙표 안에서 국가별 코드로 적용 대상을 표시합니다(예: 「면세 (PA,GT,NI,SV,HN,NZ,SG)」). 코드는 세칙표상의 표시일 뿐이며, 그중 일부 협정(니카라과, 엘살바도르, 온두라스 등)은 이미 적용이 중단되거나 종료되었으므로 실제 적용 여부는 관무서 공고를 기준으로 합니다. 우편소포의 소액잡화에는 별도 규정이 있습니다: 완세가격이 면세한도를 초과하는 경우, 담배·주류 및 관세할당이 시행되는 물품을 제외하고 5% 세율로 관세를 부과합니다. 다만 단일 품목 또는 동일 품목번호 물품의 합계가 신대만달러 2,000원을 초과하는 경우에는 소액잡화로 보지 않고 각 품목번호의 세율로 과세합니다(총칙 5, 우편소포물품수출입통관규정 제8조·제9조). 이 5% 규정은 우편소포와 여행자에게만 적용되며, 특송화물은 각 품목번호의 세율로 계산합니다.

자주 묻는 질문

본 페이지의 법적 근거와 자료 출처는?

• 관세법 제3조: 관세의 징수 및 수출입화물의 세칙 분류는 관세법에 별도 규정이 있는 경우를 제외하고 《해관수입세칙》 규정에 따르며, 《해관수입세칙》은 별도의 입법절차를 거쳐 제정·공포된다.
• 해관수입세칙(전국법규데이터베이스 기재 개정일 115년 1월 28일): 총칙 2 세율 3란, 총칙 5 우편소포 소액잡화, 해석준칙 1~6.
• 관세법 제21조 및 《수입화물세칙사전심사시행규정》: 수입 전 세칙 사전심사 신청에 관한 사항.
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• 우편소포물품수출입통관규정 제7조·제8조·제9조·제11조·제12조: 신대만달러 2,000원 이하 면세, 초과분 전액 과세, 소액잡화의 정의, 동일 발송인이 동일 도착일에 동일 수취인에게 보낸 우편소포의 합산 계산, 반기 내 6회 초과 시 면세 미적용.
• 경제부 111년 8월 19일 경무자 제11104603570호 공고: 소량의 대륙물품 수입 시 수입허가증 발급을 면제하는 규정. 같은 날짜 경무자 제111046035701호 공고: 적용 제외 품목.
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• 재정부 관무서 《중화민국 해관수입세칙 수출입화물분류표 합정본》 112년판 총설명: 21부, 97류(제77류는 결번), 제98류는 HS 체계 외에 별도 설정. 8자리 세칙호별, 10자리 무역관리 및 통계분류, 여기에 1자리 검사숫자를 더한 구성.
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