44071900901 Other coniferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

coniferous wood: softwood; sawn/chipped/sliced/peeled: cutting methods; planed/sanded: surface finishes

其他針葉樹類木材，經縱鋸或縱削、平切或旋切，不論是否經刨平、砂磨或端接，其厚度超過６公厘者

Key Regulatory Notes

木材植物檢疫提醒

未經油漆或防腐處理之原木、木片、仿真樹、寵物啃咬木、水族沉木等，須依「植物防疫檢疫法」第 17 條申請檢疫。

✓ 免檢疫條件

木材符合下列任一者，免施檢疫（依「應實施輸入植物檢疫品目」第二點第（六）款、「輸入木材檢疫條件」第二點）： • 厚度未超過 6 公厘（0.6 公分） • 經高溫加壓方式膠合（如合板、密集板） • 經油漆、染色劑、木焦油或其他防腐處理 ※ 官方條文沒有「炭化（燒過）」這一款；燒過或炭化的木材是否免檢，請先洽防檢署轄區分署確認。

違規裁罰

防檢署 2023-03-31 公布：近兩年配合關務署查獲快遞違規輸入木製品 418 件（疫情前的 6 倍），經調查違反海關緝私條例及植物防疫檢疫法未申請檢疫者，共裁處 1,052 萬元。

主要管制害蟲

光肩星天牛（發生地區：中國大陸、日本、北韓、南韓、奧地利布勞瑙，以及美國、加拿大部分地區）、櫟樹猝死病菌（比利時、法國、德國、英國等 15 個歐洲國家或地區，以及美國、加拿大部分地區）；松材線蟲列於檢疫規定的有害生物清單。來自光肩星天牛發生國家的原木、裁製木材，以及來自櫟樹猝死病發生國家的樹皮與帶皮木材，輸出國植物檢疫證明書須註明樹種與產區，或於輸出前經適當檢疫處理（輸入木材檢疫條件第五點；去樹皮且蓋有 ISPM 15 章戳的裁製木材除外）。

商業木質包裝

承載、包裝貨物的木箱、棧板等，另依「輸入貨品使用之木質包裝材料檢疫條件」：須經 ISPM 15 處理（熱處理、溴化甲烷燻蒸等）+ IPPC 標示。但已盛裝酒類的木質容器、已盛裝菸酒或其他商品的木製禮盒、永久固定於船機具及貨櫃的木質材料，以及承載零下 17.8°C 以下貨品且輸入時仍維持該溫度者，不在此限。

主管機關

農業部動植物防疫檢疫署

法律依據

植物防疫檢疫法第 13-1 條、第 17 條；應實施輸入植物檢疫品目第二點（2026-07-07 修正）；輸入木材檢疫條件（2024-07-31 修正）；輸入貨品使用之木質包裝材料檢疫條件（2021-11-08 修正）

裁罰金額

未申請檢疫，依植物防疫檢疫法第 24 條第 1 項第 6 款處 3–15 萬元；防檢署裁罰基準（2026-05-01 生效）依違規次數、類別與總重量（未達 70 公斤／70 公斤以上）分級： • 第 1 次：須附植物檢疫證明書者 3–4 萬元／3–5 萬元；無須附證明書者 3 萬元／3–4 萬元 • 第 2 次：須附植物檢疫證明書者 6–8 萬元／6–9 萬元；無須附證明書者 6 萬元／6–7 萬元 • 第 3 次以上：須附植物檢疫證明書者 9–11 萬元／9–12 萬元；無須附證明書者 9 萬元／9–10 萬元 • 禁止輸入者、活昆蟲另有較高級距（活昆蟲第 1 次 9 萬元），限刑事案件經不起訴、緩起訴處分，或無罪、緩刑等裁判確定後，才依此類別裁罰 • 未完成檢疫就拆開包裝或擅自移動：第 1 次 3–6 萬元，逐次提高，第 5 次以上 15 萬元 • 違規次數：以最近一次違規日起回溯 3 年內、已合法送達的裁罰處分計算 （木材原則上須附輸出國植物檢疫證明書，見輸入木材檢疫條件第五點。）

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)

0%

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）
• 出口許可證管理貨物目錄（2026 年）第 37 項 鋸材（部分）：鋸材出口許可證管理，憑配額證明文件申領。⚠️ 木製品另須注意輸入國（台灣）之植物檢疫與 CITES 樹種（如紅木、黃檀屬）規定。（商務部 / 海關總署） Regulatory Document Codes：4
• 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）
• 華盛頓公約（CITES）別表第2 第35之2 — 受保護木材（partial）：CITES 附錄木材（如紅木 Dalbergia/黃檀屬、檀香紫檀、沉香 Aquilaria 等）原木與製材,出口需輸出承認。（經濟產業省）
• 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)

• 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,…
• C02 Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. BSMI inspection: either batch-by-batch inspection (about 7 days per batch) or registration of product certification (RPC) (module 2+4 / 2+5 / 2+7, review about 14 days, certificate valid 3 years).
  • The Commodity Inspection Act ：Applicable Provision Art. 3 — The following commodities shall be inspected in accordance with this Act, provided that the categories, items, and/or shipping destinations of such commodities have been designated and made known to t… Penalty for Violation Art. 60 — The obligatory inspection applicant of a commodity subject to inspection shall be fined an amount no less than New Taiwan Dollars (NTD) 200,000 but no more than NTD 2,000,000 under any of the followin…

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

Main Import Source Countries（ROC Year 114）

1. Canada 18,882.05 tonnes 32.22%
2. Japan 10,763.35 tonnes 18.36%
3. Germany 5,831.23 tonnes 9.95%
4. Sweden 5,097.53 tonnes 8.70%
5. Mainland China 2,956.20 tonnes 5.04%

Related tariff codes (CCC Codes)

• 44071900395 (Calocedrus spp.) Other wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072100006 Mahogany (Swietenia spp.) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071100008 Pine wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200105 (Pseudotsuga spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200203 (Tsuga spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200301 (Picea spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200409 (Araucaria & agathis spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200506 (Cunninghamia lanceolata spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071200908 Other fir wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071300006 S-P-F wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071400005 Hem Fir wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071900117 (Chamaecyparis formosensis), (Chamaecyparis obtusa var. formosana) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071900199 (Chamaecyparis spp.) Other wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071900206 (Thuja spp.) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44071900313 (Calocedrus macrolepis var. formosana) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072200005 Virola, Imbuia and Balsa sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072300004 Teak wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072500002 Dark Red Meranti, Light Red Meranti and Meranti, Bakau sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072600001 White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
• 44072700000 Sapelli sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

Related guides & tools

• 📂 Chapter 44 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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