85493100005 Other electrical and electronic assemblies and printed circuit boards, containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

electronic assemblies: circuit boards with hazardous materials; PCBs: polychlorinated biphenyls

其他電氣及電子組件及印刷電路板，含有原電池、原電池組、蓄電池、水銀開關、來自陰極射線管之玻璃或其他經電氣活化玻璃，或含有鉛、鎘、汞或多氯聯苯（ＰＣＢｓ）之電氣或電子組件者

Tariff Rates

Column 1 (WTO members, incl. mainland China)

NT$750/TNE or 5% whichever is higher

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)

NT$1500/TNE or 10% whichever is higher

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）
• 特定有害廢棄物等輸出入規制法 別表第2 第36（巴塞爾公約）— 電子廢料/廢電池（partial）：電子廢棄物（e-waste）與廢電池中屬巴塞爾管制者（含有害成分）,出口需輸出承認＋環境大臣確認。（經濟產業省 / 環境省）
• 輸出貿易管理令 別表第1（清單規制／該非判定）（partial）：半導體、通訊/電腦/感測器等部分規格品屬安全保障管制；須做該非判定,符合者需經濟產業大臣許可。（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)

• 551 Consent letter from a competent authority at the municipal, city or county government level is required. When the waste is stated as hazardous industrial waste in the mentioned consent letter, and is originated from Japan, the Movement Document with the stamp of approval from Japanese Customs should also be attached for the purpose of imports customs clearance.
  • The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons ：Applicable Provision Art. 16 — The manufacturer approved by the first paragraph of the preceding Article may apply to operate firearms and ammunition import/export business, manufacture main firearm components for export, or manufa…
• 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)

• 531 Consent letter from a competent authority at the municipal, city or county government level, is required. When the waste is stated as hazardous industrial waste in the mentioned consent letter, and for those exports with Japan as the country of destination, the Movement Document regarding the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal should also be attached for the purpose of exports customs clearance.

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

Related tariff codes (CCC Codes)

• 85492900009 Other electrical and electronic waste and scrap of a kind used principally for the recovery of precious metal
• 85493900007 Other electrical and electronic assemblies and printed circuit boards
• 85491100009 Waste and scrap of lead-acid accumulators; spent lead-acid accumulators
• 85491200008 Other waste and scrap of primary cells, primary batteries and electric accumulators, containing lead, cadmium or mercury; other spent primary cells, spent primary batteries and spent electric accumulators, containing lead, cadmium or mercury
• 85491300007 Other waste and scrap of primary cells, primary batteries and electric accumulators, sorted by chemical type and not containing lead, cadmium or mercury; other spent primary cells, spent primary batteries and spent electric accumulators, sorted by chemical type and not containing lead, cadmium or mercury
• 85491400006 Other waste and scrap of primary cells, primary batteries and electric accumulators, unsorted and not containing lead, cadmium or mercury; other spent primary cells, spent primary batteries and spent electric accumulators, unsorted and not containing lead, cadmium or mercury
• 85491900001 Other waste and scrap of primary cells, primary batteries and electric accumulators; other spent primary cells, spent primary batteries and spent electric accumulators
• 85492100007 Electrical and electronic waste and scrap of a kind used principally for the recovery of precious metal, containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
• 85499100002 Other electrical and electronic waste and scrap, containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
• 85499910002 Scrap of sheathed insulated copper wire or aluminum wire
• 85499990005 Other electrical and electronic waste and scrap of a kind used principally for the recovery of precious metal
• 85011010004 Explosion proof motors, of an output not exceeding 37.5 W
• 85011090007 Other motors of an output not exceeding 37.5 W
• 85012010002 Universal AC/DC explosion proof motors, of an output exceeding 37.5 W
• 85012090005 Other universal AC/DC motors of an output exceeding 37.5 W
• 85013111008 Explosion proof DC motors of an output exceeding 37.5 W but not exceeding 750 W
• 85013119000 Other DC motors, of an output exceeding 37.5 W but not exceeding 750 W
• 85013121006 Dynamotors of an output not exceeding 750 W
• 85013129008 Other DC generators of an output not exceeding 750 W
• 85013211007 Explosion proof DC motors, of an output exceeding 750 W but not exceeding 75 kW

Related guides & tools

• 📂 Chapter 85 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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