16023210108 Prepared or preserved drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen

drumsticks: cooked chicken legs and wings, frozen

已調製或保藏之雞腿（包括棒棒腿及骨腿）及雞翅，冷凍者

Key Regulatory Notes

高病原性家禽流感疫區變動

美國阿肯色州自 2026 年 4 月 14 日起列入疫區，自該州輸入活禽、禽肉、禽蛋及禽類產品須依疫區規範辦理檢疫（生效日前已啟運者不溯及）。

一般規定

自高病原性家禽流感疫區之鳥綱動物、禽肉、禽蛋禁止輸入或須依疫區規範檢疫。旅客攜帶未申報者將依動物傳染病防治條例處罰。

主管機關

農業部動植物防疫檢疫署

查詢

最新疫區清單請洽防檢署官網。

Tariff Rates

Column 1 (general rate)

20%

Column 2 (FTA preferential)

0% (PA,NZ,SG) 20% (GT,NI,SV,HN)

Column 3

213%

Levy Code：G

Import / Export Regulations

出口規定（中國大陸）

• 禁止進出境物品表（海關總署令第 43 號）：禁止出境：①列入禁止進境範圍之所有物品 ②涉及國家秘密之手稿、印刷品、影音與電腦儲存介質 ③珍貴文物及其他禁止出境之文物 ④瀕危的和珍貴的動物、植物（均含標本）及其種子和繁殖材料。連帶禁止之禁止進境 7 類含各種武器、仿真武器、彈藥及爆炸物品、偽造貨幣及有價證券、烈性毒藥、鴉片嗎啡海洛因大麻等麻醉品與精神藥物。（中國海關總署）
• 限制出境物品表（海關總署令第 43 號）：限制出境 7 項：①金銀等貴重金屬及其製品 ②國家貨幣 ③外幣及其有價證券 ④無線電收發信機、通信保密機 ⑤貴重中藥材 ⑥一般文物 ⑦海關限制出境的其他物品。此為進出境「物品」管理提示，特別涉及旅客攜帶、行李與寄遞申報；不等於所有商業出口無線電設備都要 SRRC。SRRC 型號核准適用於中國境內銷售、使用，商業出口是否須許可仍按兩用物項技術描述、用途與最終用戶判定。（中國海關總署）
• 禁止寄遞物品指導目錄（國郵發〔2016〕107 號）：19 類 188 種禁寄物品，集運高風險者：第 4 類壓縮和液化氣體（含打火機）、第 5 類易燃液體（含酒精成分香水、指甲油、油漆）、第 12 類毒品及易製毒化學品、第 16 類侵犯智慧財產權和假冒偽劣物品（盜版品、假藥）、第 17 類瀕危野生動植物及其製品（象牙、虎骨）。另《快遞暫行條例》（國務院令第 806 號，2025-06-01 施行）要求實名收寄、收寄驗視與安全檢查。（國家郵政局 / 公安部 / 國家安全部）
• 個人郵遞物品出境限值（寄台灣 800 元人民幣）：海關總署公告 2010 年第 43 號（經 2024 年第 176 號修改）：個人寄往港、澳、台地區之物品每次限值 800 元人民幣，寄往其他國家和地區為 1000 元人民幣。⚠️ 800 元是門檻不是免稅額度——超出者「應辦理退運手續或者按照貨物規定辦理通關手續」，不是只就超出部分課稅；僅郵包內單一不可分割物品經海關審核確屬自用者例外。另《海關法》第 46 條規定個人郵寄進出境物品應以「自用、合理數量」為限，超出者一律按貨物辦理。（中國海關總署）
• 一般出口程序：一般貨物出口須辦理出口報關（商品編號 10 碼）。集運包裹主流走跨境電商 9610「清單核放、匯總申報」（經營主體須為企業），次之為快件貨物類（KJ2 報關單）或郵政 EMS／國際小包。未列於上方管制者，通常正常申報即可。（中國海關總署）

本欄依商品 HS 前 6 碼對應中國出口管制類別，僅供參考。中國海關商品編號為 10 碼，第 7 碼起與台灣稅則號別不對應；且官方明訂「商品範圍以商品名稱為準，海關商品編號供通關申報參考」，兩用物項並規定「不論是否列明海關商品編號，均應依法辦理許可證」，故不得僅以號列判斷可否出口。部分管制措施現處於暫停實施期間，實際出口規定以中國官方最新公告為準。

Export Regulations (Japan)

• 関税法 第69條之2（禁止出口）：毒品、兒童色情、侵害智慧財產權物品（仿冒/盜版）、不正競爭物品等一律禁止出口。（日本海關）
• 一般出口程序（関税法）：一般貨物須辦理輸出申告並取得輸出許可；出口適用消費稅免稅（0%）。未列於上方管制者,通常正常申告即可。（日本海關（NACCS））

This panel maps Japan export-control categories by the first 6 digits of the HS code, for reference only; dual-use goods require a classification (gaihi) determination by METI. Follow official Japanese announcements for actual rules.

Import Regulations (Taiwan)

• B01 Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animal and Plant Health Inspection Agency, Ministry of Agriculture.
  • Act on the Prevention and Control of Infectious Animal Diseases ：Applicable Provision Art. 34 — Importers or their agents of quarantine objects shall apply for quarantine prior to the arrival of such objects at ports or stations according to the provisions of Paragraph 1 of Article 32 and submit… Penalty for Violation Art. 41 — Any person who imports quarantine objects that are prohibited from being imported under Subparagraph 1, Paragraph 1 of Article 33 without authorization is sentenced to imprisonment for not more than 7…
  • Plant Protection and Quarantine Act ：Applicable Provision Art. 17 — The importer(s) or their agent shall apply to the plant quarantine authority for quarantine of the regulated articles to be imported or transited before their arrival at the ports of entry. The said i… Penalty for Violation Art. 22 — Those who illegally import articles in violation of Subparagraph 1, Paragraph 1 of Article 14 or Paragraph 1 of Article 15, shall be sentenced to imprisonment for not more than three years, detention,…
• F01 Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
  • Act Governing Food Safety and Sanitation ：Applicable Provision Art. 30 — Application for inspection by the central competent authority and the declaration of the relevant information of the product are required and shall be in accordance with the customs commodity code and… Penalty for Violation Art. 47 — Anyone committing any of the following shall be fined between NT$30,000 and NT$3,000,000. In severe circumstances, the enterprise may be ordered to terminate business, suspend business for a certain p…
  • Regulations of Inspection of Imported Foods and Related Products ：Applicable Provision Art. 3 — Obligatory Inspection Applicant shall file an application for inspection to the inspection authority at the port of entry within fifteen (15) days prior to the entry date or upon arrival at the port. …
• MW0 Importation of Mainland China products is prohibited.
  • Act Governing Relations between the People of the Taiwan Area and the Mainland Area ：Applicable Provision Art. 40 — Goods of the Mainland Area shipped or brought into the Taiwan Area shall be treated as imports; their inspection, quarantine, administration, the levying of custom duties and other taxes or surcharges…
  • Regulations Governing Trade between the Taiwan Area and the Mainland Area ：Applicable Provision Art. 7 — Goods originating in the Mainland Area are prohibited for importation to the Taiwan Area except for the following subparagraphs: 1. The competent authority announces items of goods and the conditions…
  • Foreign Trade Act ：Applicable Provision Art. 15 — Exporters/importers who have been issued export and import permits are required to comply with the contents of the license when exporting and importing goods. The competent authority shall prescribe … Penalty for Violation Art. 28 — The BOFT may issue a warning, impose an administrative fine of not less than NT$60,000 and not more than NT$3,000,000, or stop the exporter/importer from exporting/importing goods for not less than on…

Legal information is for reference only; actual import/export rules are governed by customs announcements.

Official Advance Tariff Rulings（4 cases）

Official tariff-classification opinions issued by Customs on the declared goods below — useful as a reference for classifying your product:

• Declared goods: ：冷凍明太子昆布雞肉/25g*5入/Bag*20（2014-07-28） Ref. No. 103AA0560
• Declared goods: ：雞翅餃子(調製雞翅)，保存溫度-38℃以下（2014-01-09） Ref. No. 103BA0002
• Declared goods: ：冷凍手工感炸雞/1Kg/Bag（2011-01-28） Ref. No. 100AA0114
• Declared goods: ：冷凍本格和風炸雞/1Kg/Bag（2011-01-28） Ref. No. 100AA0115

These are historical advance rulings; the actual classification is determined by Customs.

Related tariff codes (CCC Codes)

• 16023120900 Other prepared or preserved meat offal of turkeys
• 16023210206 Prepared or preserved drum sticks of fowls(including legs and leg quarters) and wings of fowls of the species Gallus domesticus, canned
• 16021010006 Homogenised preparations of meat, used as infants or young children food or for dietetic culinary purposes
• 16021090009 Other homogenised preparations
• 16022010102 Prepared or preserved livers of fowls, frozen
• 16022010200 Prepared or preserved livers of fowls, canned
• 16022010905 Other prepared or preserved livers of fowls
• 16022020119 Prepared or preserved livers of bovine, frozen
• 16022020128 Prepared or preserved livers of swine, frozen
• 16022020217 Prepared or preserved livers of bovine, canned
• 16022020226 Prepared or preserved livers of swine, canned
• 16022020912 Other prepared or preserved livers of bovine
• 16022020921 Other prepared or preserved livers of swine
• 16022030108 Prepared or preserved livers of geese, frozen
• 16022030206 Prepared or preserved livers of geese, canned
• 16022030901 Other prepared or preserved livers of geese
• 16022090105 Other prepared or preserved livers of animals, frozen
• 16022090203 Other prepared or preserved livers of animals, canned
• 16022090908 Other prepared or preserved livers of animals
• 16023110109 Prepared or preserved meat of turkeys, frozen

Related guides & tools

• 📂 Chapter 16 overview
• Taiwan import tariff guide
• What is a CCC Code?
• Import tax calculator
• Tariff code search
• Need an import permit or inspection? See how to apply by signing code

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