33021090008 Other mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used in the food or drink industries

mixtures of odoriferous substances: fragrance blends for perfumery

其他供食品或飲料工業原料用之芳香物質混合物及以一種或以上此類芳香物質為基料之混合物（包括醇類溶劑在內）

Tariff Rates

Column 1 (general rate): 0%
Column 2 (FTA preferential): 0% (PA,GT,NI,SV,HN,NZ,SG,SZ,MH)
Column 3: 2.5%

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)

508 1. For importation of food additives must be handled according to the following regulations: (1) If the petitioned food additive (excluding flavorings) is enlist in the current "Standards for Specification, Scope, Application and Limitation of Food Additives", a food additives license approval from the Ministry of Health and Welfare is required, and shall be governed by the regulation of "F01". (2) For importation of flavorings or food additive mixtures, shall be governed by the regulation of "F01". 2. For importation of foods but not food additives, shall be governed by the regulation of "F01". 3. If the imported food additives are samples or gifts, an "import certificate" approval from the Ministry of Health and Welfare is required. 4. Importation of commodity not to be used as foods or food additives, should list the special code DH999999999508 on the import application and is exempted from the above regulations.
- 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. …

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

Official Advance Tariff Rulings（16 cases）

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

Declared goods: ：可樂香料(膏狀) KH-1005 COLA PASTE KH1005（2017-07-20） Ref. No. 106AA0455
Declared goods: ：WHITE PEPPER FLAVOR POWDER / 25kg（2017-05-03） Ref. No. 106BA0083
Declared goods: ：Mushroom(Boletus Edulis) Flavouring S/D 878 297（2016-06-23） Ref. No. 105AA0460
Declared goods: ：COCOA EXTRACT FLAVOUR 2759（2016-03-29） Ref. No. 105CA0070
Declared goods: ：咖啡香料WQ-483（COFFEE FLAVOUR WQ-483）（2016-02-05） Ref. No. 105BA0017
Declared goods: ：Dexi Ace Wasabi P-SS(詳見附件型錄)（2015-12-23） Ref. No. 104CA0296

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

Main Import Source Countries（ROC Year 114）

Japan 813.87 tonnes 28.01%
Singapore 747.63 tonnes 25.73%
Mainland China 621.23 tonnes 21.38%
United States 236.28 tonnes 8.13%
Indonesia 123.78 tonnes 4.26%