30025900002 Other Cell cultures , whether or not modified

cell cultures: grown cells for research/therapy; modified: genetically altered

其他細胞培養物，不論是否經改質

Tariff Rates

Column 1 (WTO members, incl. mainland China): 0%
Column 2 (FTA / ECFA / specific developing countries): 0% (PA,GT,NI,SV,HN,NZ,SG,MH)
Column 3 (when Columns 1–2 do not apply): 2.5%

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）
感染症法（特定病原體等）（partial）：病原體、血清、疫苗等中屬感染症法之特定病原體等,出口受管制（亦可能涉別表第1 生物製劑該非判定）。（厚生勞動省）
醫藥品醫療機器等法（藥機法）（partial）：屬該法管制之醫藥品、醫療器材出口受管理。（厚生勞動省）
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)

824 1. Imported human drug products and human blood: (1) is governed by the regulation of "506". (2) The dedicated code (number) of import declaration (application for import) for imported non-infectious human blood for research, teaching or testing is DHM99999999990. 2. Importation of veterinary drugs is governed by the regulation of "406". 3. Importation of medical equipment is governed by the regulation of "504". 4. Importation of infectious biological materials for experimental study (except for foods and food-relevant products) is governed by the regulation of "501". 5. Importation of foods and food-relevant products is governed by the regulation of "F01". 6. Importation of human cell lines: (1) is governed by the regulation of "501". (2) Importation of human cell lines (including human stem cell lines, human embryonic stem cell lines) for research should list the special code DHK99999999999 on the import declaration. 7. Importation of commodities not belonging to the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human medicine or veterinary drug, medical equipment, infectious biological materials for experimental study, foods and food-relevant products, and is not a human cell line" is required.
- Pharmaceutical Affairs Act ：Applicable Provision Art. 39 — For the manufacture or import of drugs, information concerning the ingredients, sources of active pharmaceutical ingredients, specifications, functions, summaries of the manufacturing process, specifi… Penalty for Violation Art. 82 — Any person who manufactures or imports counterfeit drugs or prohibited drugs shall be subject to punishment with imprisonment for a period of not more than ten (10) years and may, in addition thereto,…
- 人體器官組織細胞輸入輸出管理辦法：Applicable Provision Art. 7 — 申請輸入器官、組織、細胞者，應檢附下列文件：一、輸出國主管機關出具同意輸出之文件或足以證明輸出國未管制輸出之文件。二、輸入器官、組織、細胞之檢驗證明文件。三、其他依規定應檢附之文件。前項第二款之檢驗證明文件，應包括之檢驗項目如附表；其申請分批輸入者，檢驗證明文件得於輸入前七日內補正。申請輸入人體移植用途之器官、組織、細胞者，除前項文件外，應另檢附下列文件：一、來源單位合法設…
- Communicable Disease Control Act ：Applicable Provision Art. 60 — When communicable diseases occur or there is a risk of their occurrence on transportation means or their cargo entering or leaving the country (border), competent authorities shall adopt the following…
- Veterinary Drugs Control Act ：Applicable Provision Art. 12 — To apply for product registration and license to manufacture or import veterinary drugs, one shall submit documents (about ingredients, functionality, essential manufacturing process, assay, and relev… Penalty for Violation Art. 33 — A person making or importing counterfeit/banned veterinary drugs – except for the one described in Subparagraph 2, Paragraph 1 of Article 5– shall be sentenced to imprisonment more than one year but l…
- Medical Devices Act ：Applicable Provision Art. 25 — For the manufacture and import of medical devices, an application shall be filed with the central competent authority for registration and market approval. No manufacture or import shall be allowed un… Penalty for Violation Art. 62 — Any person who violates Paragraph 1 of Article 25 and manufactures or imports medical devices without approval, or who violates Paragraph 2 of Article 25 and applies for listing instead of the require…
- 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…
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…

Export Regulations (Taiwan)

806 1. Exportation of human drug products and human blood: (1) is governed by the regulation of "523". (2) The dedicated code (number) for export declaration (application for export) of exported non-infectious human blood for research, teaching or testing is DHM99999999990. 2. Exportation of veterinary drugs is governed by the regulation of "525". 3. Exportation of infectious biological materials for experimental study is governed by the regulation of "524". 4. Exportation of human cell lines: (1) is governed by the regulation of "524". (2) Exportation of human cell lines (including human stem cell lines, human embryonic stem cell lines from non-citizens) for research should list the special code DHK99999999999 on the export application.
S01 Exporters who export or re-export goods to North Korea on the "Sensitive Commodity List" need an "Export Permit of Strategic High-Tech Commodities" issued by the TITA or a government authority (agency) appointed by the Ministry of Economic Affairs.
S03 Exporters who export or re-export goods to Iran on the "Sensitive Commodity List" need an "Export Permit of Strategic High-Tech Commodities" issued by the TITA or a government authority (agency) appointed by the Ministry of Economic Affairs.

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

Main Import Source Countries（ROC Year 114）

United States 1.38 tonnes 82.65%
United Kingdom 0.09 tonnes 5.57%
Hong Kong 0.07 tonnes 3.89%
Canada 0.05 tonnes 3.11%
France 0.03 tonnes 2.03%