How to look up Taiwan's import tariff: rate overview for 97 chapters and 12,699 tariff lines

Quick answer: How many chapters does Taiwan's tariff have, and how do I look it up?

Taiwan's Customs Import Tariff follows the Harmonized System (HS) and is divided into 21 sections and 97 chapters (Chapter 77 is reserved and empty), with Chapter 98, “Goods Subject to Tariff Rate Quota,” added outside the HS structure. The HowBridge Tariff Database covers the 97 chapters that contain tariff lines (including Chapter 98), totaling 12,699 11-digit tariff lines: 4,212 tariff lines have a Column 1 rate of 0% (33.2%), and 7,133 tariff lines carry an import regulation code (56.2%). To look up an item, first find the chapter it belongs to, then confirm the rate and import regulations at the 4-digit heading and 11-digit tariff line level.

What steps take you from a product to its tariff line?

Both the rate and import regulations attach to the tariff line, so you first need to determine which tariff line your item falls under. Under the General Rules for the Interpretation of the Customs Import Tariff, classification is based on the tariff line description and the section and chapter notes, not the chapter title.

An illustration showing a product label on a box compared against a classification tree with a magnifying glass, then weighed and valued, and finally cleared through a customs inspection checkpoint
Classification determines the applicable rate and import regulations; dutiable value determines the tax amount.
  1. Find the chapterDetermine which section and chapter your item falls under based on material, use, or degree of processing. Chapters are listed below by HS section, with Chapter 98 listed separately at the end.
  2. Check the chapter's 4-digit headingsWithin the chapter, narrow it down by 4-digit heading, checking against the tariff line description and the section and chapter notes — not just the title.
  3. Confirm the 11-digit tariff lineClick into the tariff line to see the Column 1 rate and any import regulation codes; if you're still unsure, you can apply to Customs for a binding tariff ruling before importing.

Which chapter does your item fall under? 97 chapters by HS section

The color bar on each card shows that chapter's Column 1 rate distribution; the numbers show the tariff line count and 0% share.

Section 1　Live Animals and Animal Products

Chapters 1–5

Section 2　Vegetable Products

Chapters 6–14

Section 3　Animal, Vegetable, or Microbial Fats, Oils, and Waxes

Chapter 15

Section 4　Prepared Foodstuffs, Beverages, Spirits, and Tobacco

Chapters 16–24

Section 5　Mineral Products

Chapters 25–27

Section 6　Chemicals and Allied Industries Products

Chapters 28–38

Section 7　Plastics, Rubber, and Articles Thereof

Chapters 39–40

Section 8　Hides, Skins, Furskins, Travel Goods, and Handbags

Chapters 41–43

Section 9　Wood, Cork, and Articles of Plaiting Materials

Chapters 44–46

Section 10　Pulp, Paper, and Paper Products

Chapters 47–49

Section 11　Textiles and Textile Articles

Chapters 50–63

Section 12　Footwear, Headgear, Umbrellas, Feather Products, and Artificial Flowers

Chapters 64–67

Section 13　Articles of Stone, Ceramic Products, and Glassware

Chapters 68–70

Section 14　Jewelry, Precious Metals, and Coins

Chapter 71

Section 15　Base Metals and Articles Thereof

Chapters 72–83

Section 16　Machinery, Electrical Equipment, and Audio-Visual Equipment

Chapters 84–85

Section 17　Vehicles, Aircraft, Vessels, and Transport Equipment

Chapters 86–89

Section 18　Optical, Precision Instruments, Clocks/Watches, and Musical Instruments

Chapters 90–92

Section 19　Arms and Ammunition

Chapter 93

Section 20　Miscellaneous Manufactured Articles (Furniture, Toys, Sporting Goods, etc.)

Chapters 94–96

Section 21　Works of Art, Collectors' Pieces, and Antiques

Chapter 97

Goods Subject to Tariff Rate Quota (added by Taiwan outside the HS classification structure)

Chapter 98

Frequently Asked Questions

What is the legal basis for Taiwan's Customs Import Tariff?
Under Customs Act Article 3, 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 as an independent law — it is not a schedule attached to the Customs Act. The National Laws & Regulations Database lists its most recent amendment date as January 28, ROC year 115 (2026).
Why are tariff lines 11 digits long?
Per the Customs Administration's general explanation to the combined volume, Taiwan's import duty rates are assigned an 8-digit code called the tariff number; trade management and statistics use a 10-digit classification; and 1 check digit is added on top, so the 11-digit commodity classification number is used for both import/export permit applications and customs declarations — in customs clearance practice this is commonly called the CCC Code. Taiwan has applied the HS 2022 edition since June 23, ROC year 112 (2023); the World Customs Organization has announced that the next edition, HS 2028, will take effect on January 1, 2028, and Taiwan's implementation timeline will follow Customs Administration announcements.
Why do I find different rates online for the same kind of product?
There are three common reasons: the goods are classified under a different tariff line (due to different material or use), the rate is from a different column (Column 1 and Column 2 apply to different eligible parties), or the data is from a different version (the tariff is periodically amended). Go by the tariff line description and the section and chapter notes, and if necessary, apply for a binding tariff ruling before import.
If a product's duty rate is 0%, does that mean no tax is owed on import?
Not necessarily. Even when customs duty is 0%, business tax is still calculated on the dutiable value plus customs duty, and there is also the Trade Promotion Service Fee (waived when NT$100 or less). The small-value duty exemption threshold is a dutiable value of NT$2,000 or less per shipment, which 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 Article 7 of the Regulations Governing Customs Clearance of Postal Parcels). When a postal parcel exceeds the threshold, it is taxed in full, not just the amount over the threshold (Article 8 of the same regulations).
What is an import regulation code? Does having a code mean the goods can't be imported?
An import regulation code is marked on a tariff line and indicates inspection, quarantine, permit documentation, or mainland China import controls that may need to be handled before import — for example, C01/C02 relate to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI), F01 relates to food import inspection, and MW0 means import of mainland China goods is not permitted. In most cases, having a code means procedures under that code (such as inspection, examination, or permit documentation) must be completed — it doesn't mean the goods can't be imported. MW0 is the exception: for mainland China goods it does mean import is not permitted, except for the separate small-quantity permit-free rule for industrial products in tariff Chapters 25 to 97 that are outside the “Table of Import-Restricted Commodities.” The HowBridge Tariff Database currently has 7,133 tariff lines marked with a code.

Where does this page's legal basis and data come from?

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.

Related reading

The Complete Guide to Looking Up Taiwan Customs Duties What Is a CCC Code? Import Tax Calculator Tariff Line Search BSMI Commodity Inspection Guide Taiwan's Prohibited and Restricted Import List How do I look up the CCC tariff code? How are import taxes calculated?

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