73089090007 Other articals of heading No. 73.08

structural articles: other iron/steel constructions

其他屬第７３０８節之貨品

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)

15%

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)

• 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 14 days per batch) or registration of product certification (RPC) (module 2+3, 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…
• MP1 (1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities" with "MXX" code requires Import Permit issued by the International Trade Administration; Importation of items without "MXX" code shall be subject to the general code of import permit issuance.
  • 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…
  • Regulations Governing Import of Commodities ：Applicable Provision Art. 6 — Regarding the following commodities, which are restricted for import under this Act, TITA shall compile a“List of Commodities Subject to Import Restriction” according to the import regulations and com…

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

Official Advance Tariff Rulings（160 cases）

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

• Declared goods: ：貨名：彩石金屬瓦 stones metal tile 尺寸：長1340mm*寬420mm*(厚0.4mm~0.7mm)/片 規格（2018-03-28） Ref. No. 107DA0046
• Declared goods: ：支柱高度調整環（鑄鐵）（2018-01-31） Ref. No. 107DA0016
• Declared goods: ：PU發泡板 厚度50mm (外板：鍍鋅烤漆鋼板，內板：304不鏽鋼板)（2017-12-04） Ref. No. 106AA0757
• Declared goods: ：PU發泡板 厚度100mm(外板：鍍鋅烤漆鋼板，內板：304不鏽鋼板)（2017-12-04） Ref. No. 106AA0758
• Declared goods: ：調整用固定螺紋接頭25 m/mL×ϕ29 m/m（2017-11-07） Ref. No. 106DA0186
• Declared goods: ：不銹鋼雙曲面板 Stainless Steel 3D Panels/SUS 304/2t*118*1123*4*1.4*1124.9(mm)（2017-11-02） Ref. No. 106AA0680

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

Main Import Source Countries（ROC Year 114）

1. Mainland China 113,580.45 tonnes 58.17%
2. South Korea 42,024.44 tonnes 21.52%
3. Myanmar 12,363.11 tonnes 6.33%
4. Japan 10,713.28 tonnes 5.49%
5. Vietnam 7,479.85 tonnes 3.83%

Related tariff codes (CCC Codes)

• 73089010004 Ship's masts, ship's rails and parts of hulls, of iron steel
• 73090000004 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a exceeding 300 l whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
• 73081000003 Bridges and bridge-sections, of iron or steel
• 73082000118 Tower for wind turbines or wind-powered generating sets
• 73082000127 Jacket foundation
• 73082000902 Other towers and lattice masts, of iron or steel
• 73083000009 Doors, windows and their frames and thresholds for doors, of iron or steel
• 73084000007 Equipment for scaffolding, shuttering, propping or pit-propping, of iron or steel
• 73011000000 Sheet piling, of iron or steel, wether or not drilled, punched or made from assembled elements
• 73012000008 Welded angles, shapes and sections, of iron or steel
• 73021010007 Light rails, of iron or steel, less than 39 kg per meter
• 73021020005 Heavy rails, of iron or steel, 39 kg or more per meter
• 73023000005 Switch blades, crossing frogs, point rods and other crossing peices, of iron or steel
• 73024000003 Fish-plates and soleplates, of iron or steel
• 73029010000 Worn railway lines which are usable as pitprops or may be converted into other articles by rerolling
• 73029090003 Other railway and tramway track construction material of iron or steel
• 73030000000 Tubes, pipes and hollow profiles, of cast iron
• 73041100006 Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel
• 73041900008 Other line pipe of a kind used for oil or gas pipelines, seamless, of iron (other than cast iron) or steel
• 73042200003 Drill pipe, seamless, of a kind used in drilling for oil or gas, of stainless steel

Related guides & tools

• 📂 Chapter 73 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