89051000008 Dredgers

dredgers: vessels for excavating waterways

挖泥船

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）
2026 官方目錄｜兩用物項候選 4 項（部分）：中國 10 位碼與台灣 CCC 僅共用 HS6；本號別候選包含：8A901.a 耙吸式挖泥船、8A901.b 绞吸式挖泥船、8A901.c 斗式挖泥船；另有 1 項請至稅則詳細頁展開。命中須申領兩用物項和技術進出口許可證；未命中仍須依品名、性能、用途及最終使用者判定。（商務部 / 海關總署） Regulatory Document Codes：3
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.

2026 官方兩用物項目錄：HS6 890510 共 4 項候選

商品範圍以官方品名與描述為準；中國10位海關商品編號僅供通關申報參考。台灣與中國只共用前6位HS，卡片關聯均屬候選提示。

8A901.a 耙吸式挖泥船；中國商品編號 8905100010；挖泥船：技术说明：就 8A901而言，“舱容”是指挖泥船泥舱的有效容积； “挖深”是指挖泥船作业时最大挖深；“绞刀功率”是指绞吸式挖泥船绞刀工作所需的输入功率； “总装机功率” 是指船上所有柴油机及电池输出功率之和；“斗容”是指斗式挖泥船的抓斗或链斗的总容积。 a．具有以下任一特性的耙吸式挖泥船： 1．“舱容”大于等于1500m3； 2．“挖深”大于等于15m； 3．具有艏吹功能及装置；
8A901.b 绞吸式挖泥船；中國商品編號 8905100010；b．具有以下任一特性的绞吸式挖泥船： 1．“绞刀功率”大于等于500kW； 2．“挖深”大于等于15m； 3．“总装机功率” 大于等于2000kW；
8A901.c 斗式挖泥船；中國商品編號 8905100010；c．具有以下任一特性的斗式挖泥船： 1．“斗容”大于等于4m3； 2．“挖深”大于等于15m；
8A901.d 吸沙船；中國商品編號 8905100010；d．具有以下任一特性的吸沙船： 1．“舱容”大于等于500m3； 2．“总装机功率” 大于等于1000kW；

官方海關商品編號欄空白者仍可能依法須辦兩用物項許可；不得自行猜配稅則號別。

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）
輸出貿易管理令別表第1（清單規制／該非判定）（partial）：船舶及零件部分屬安全保障管制,須該非判定。（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)

606 For the importation of vessels or ships, an approval from Maritime and Port Bureau(MPB) is required unless vessels or ships meet any one of following conditions:1. Ships not applied to the Law of Ships:(1) Naval crafts of military organization.(2) Dragon boats, canoes and non-powered sailboats.(3) Business small ships coast-anchored by the fire and rescue organization.(4) Small ships with a propulsive power under 12 kilowatts and not used for fishing.2. Yachts and powered sailboats made in a country or region other than Mainland China.3. Leased ships, regardless of their nationality, are excluded from consideration.
- The Law of Ships ：Applicable Provision Art. 15-1 — Unless otherwise provided by the regulations, the existing ships that are imported from abroad shall attach relevant documents such as the contract or the letter of intent for the sale or purchase, th… Penalty for Violation Art. 92 — In case of violation of the provisions of Paragraph 1 of Article 15, Article 25, Paragraph 1 of Article 26, Paragraph 1 of Article 27, Article 30, Article 39, the first half of Article 42, Paragraph 2…
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…

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

Official Advance Tariff Rulings（1 cases）

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

Declared goods: ：疏浚船 IMS Starwheel VersiDredge 5012 (12.8mL×3.2mW×2.75mH)（2012-05-22） Ref. No. 101AA0442

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