23023000005 Bran, sharps and residues of wheat

wheat bran: outer hull/residue from wheat milling

小麥之糠、麩皮及殘渣

Tariff Rates

Column 1 (WTO members, incl. mainland China)

0.5%

Column 2 (FTA / ECFA / specific developing countries)

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

Column 3 (when Columns 1–2 do not apply)

1.25%

Import / Export Regulations

Export Regulations (Mainland China)

• 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、用途與最終使用者判定。（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）

This column maps China's export control categories by the first 6 digits of the HS code and is for reference only. China's customs commodity codes have 10 digits, and from the 7th digit onward they do not correspond to Taiwan's tariff numbers. China also states officially that “the scope of goods is determined by the goods description; customs commodity codes are provided as a reference for customs declaration”, and for dual-use items that “a licence must be obtained as required by law whether or not a customs commodity code is listed”, so whether goods may be exported cannot be judged by the code alone. Some control measures are currently suspended; actual export rules are subject to China's latest official announcements.

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)

• 404 (1) For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by the Ministry of Agriculture or a photocopy of registration certificate for manufacturing of feedstuff issued by the Ministry of Agriculture , Taipei or Kaohsiung City Government is required. (The importer who may use the registration certificate for manufacturing of feedstuff in applying for importation of feedstuff is limited to the manufacturer of feedstuff, who will use the feedstuff as materials by himself). (2) For importation of feedstuff additives, a photocopy of registration certificate for importation of feedstuff additives issued by the Ministry of Agriculture is required. (The above mentioned feedstuff and feedstuff additives should be limited to those duly announced by the Ministry of Agriculture ). (3) For non-certificate holders, they shall submit an application for importation together with an authorization documentation issued by the owner of such a certificate or a stamp on the photocopy of the said certificate indicating that authorization to use the relevant certificate has been granted. (4) If the imported goods are samples or gifts, an approval from the Ministry of Agriculture , Taipei or Kaohsiung City Government is required.
  • Feed control act ：Applicable Provision Art. 11 — Importers shall apply for licenses to import feed/feed additives announced as requiring such by the central competent authority. Only after the feed/feed additive passes inspection, and only after an … Penalty for Violation Art. 26 — For any person manufacturing, processing, packaging, or importing feed/feed additives listed in Article 20, paragraph 1, subsections 1 to 3, a jail term or penal servitude of no more than five years, …
• F02 Importation of products used for food-relevant purposes including foods, food utensils, food containers or packaging, food cleansers, or the products containing preceding articles shall follow the " Regulations for Inspection of imported Food and Food-relevant products " promulgated by Ministry of Health and Welfare. 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.

Main Import Source Countries（ROC Year 114）

1. Singapore 4,725.00 tonnes 61.14%
2. Japan 2,992.50 tonnes 38.72%
3. Belgium 10.50 tonnes 0.14%

Related tariff codes (CCC Codes)

• 23021000009 Bran, sharps and residues of maize (corn)
• 23024010001 Bran, sharps and residues of rice
• 23024090004 Bran, sharps and residues of other cereals
• 23025010008 Bran, sharps of leguminous plants
• 23025020006 Residues of leguminous plants
• 23011000108 Flours, meals and pellets, of meat or meat offal
• 23011000206 Greaves
• 23012010006 Fish meal
• 23012090009 Other flours, meals, and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
• 23031000008 Residues of starch manufacture and similar residues
• 23032010004 Bagasse
• 23032020002 Beet-pulp
• 23032030000 Other waste of sugar manufacture
• 23033000004 Brewing or distilling dregs and waste
• 23040010105 Soybean cake, for feed use
• 23040010908 Other soybean cake
• 23040090108 Other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil, for feed use
• 23040090901 Other,other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
• 23050010006 Ground-nut cake, with or without shells
• 23050090009 Other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

Related guides & tools

• 📂 Chapter 23 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

Tracking Number Forecast

Enter tracking number

View on the government customs site