20093911107 Other juice of any other single citrus fruit, unfermented and not containing added spirit, nature, in a package of 18 kg or more
citrus juice: other citrus fruit juice, natural, bulk (≥18kg)
其他未發酵及未加酒精之任何單一柑橘類天然果汁，每包重量在１８公斤及以上者
Tariff Rates
- Column 1 (general rate)
- 20%
- Column 2 (FTA preferential)
- 0% (PA,GT,NI,SV,HN,NZ,SG,BZ)
- Column 3
- 50%
Levy Code：T*
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)
- 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.
Chemical / Regulated Laws
T* (T/T*)飲料品 8% 貨物稅條例第 8 條
飲料品：凡設廠機製之清涼飲料品均屬之。其稅率如左：
一、稀釋天然果蔬汁從價徵收百分之八。
二、其他飲料品從價徵收百分之十五。
前項飲料品無添加糖者，及合於國家標準之純天然果汁、果漿、濃糖果漿、濃縮果汁及純天然蔬菜汁免稅。
第一項所稱設廠機製，指左列情形之一：
一、設有固定製造場所，使用電動或非電動之機具製造裝瓶 (盒、罐、桶) 固封者。
二、設有固定製造場所，使用電動或非電動機具製造飲料品之原料或半成品裝入自動混合販賣機製造銷售者。
國內產製之飲料品，應減除容器成本計算其出廠價格。
Main Import Source Countries（ROC Year 114）
- Vietnam 506.66 tonnes 98.93%
- Japan 5.46 tonnes 1.07%
Related tariff codes (CCC Codes)
- 20093112202 Juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg
- 20093911205 Other juice of any other single citrus fruit, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more
- 20091110002 Orange juice, unfermented and not containing added spirit, nature, frozen
- 20091121009 Orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, frozen
- 20091122008 Orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, frozen
- 20091210001 Orange juice, unfermented and not containing added spirit, nature, not frozen, of a Brix value not exceeding 20
- 20091221008 Orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, not frozen, Brix value not exceeding 20
- 20091222007 Orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, not frozen, of a Brix value not exceeding 20
- 20091910004 Other orange juice, unfermented and not containing added spirit, nature, not frozen
- 20091921001 Other orange juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more, not frozen
- 20091922000 Other orange juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg, not frozen
- 20092111107 Grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package of 18 kg or more
- 20092111205 Grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package of 18 kg or more
- 20092112106 Grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package less than 18 kg
- 20092112204 Grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, of a Brix value not exceeding 20, in a package less than 18 kg
- 20092911109 Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, in a package of 18 kg or more
- 20092911207 Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, in a package of 18 kg or more
- 20092912108 Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, nature, in a package less than 18 kg
- 20092912206 Other grapefruit juice or pomelo juice, unfermented and not containing added spirit, concentrated, in a package less than 18 kg
- 20093111105 Juice of any other single citrus fruit, unfermented and not containing added spirit, nature, of a Brix value not exceeding 20, in a package of 18 kg or more
Related guides & tools
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