90314110102 Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

photomicrographic microscopes: wafer inspection microscopes

附有專供半導體晶圓或網線上下料及傳送設備用之顯微照相顯微鏡

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%

Levy Code：Z

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）
輸出貿易管理令別表第1（清單規制／該非判定）（partial）：感測器、量測/導航/光學儀器等部分規格品屬安全保障管制,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)

None

Export Regulations (Taiwan)

121 Export permitted (licensed by the International Trade Administration, Ministry of Economic Affairs.)
488 I. To export any of these 12 categories of semi-conductor wafer fabricating equipment (i.e. chemical mechanical polishers, photo-resist strippers, photo-resist developers, rapid thermal processors, deposition apparatuses, cleaning equipment, dryers, electron microscopes, etchers, ion implanters, photo-resist coaters, and lithography equipment) , the exporter shall submit the appropriate documents mentioned below in paragraphs (1), (2), and (3) when applying for an export permit and shall also specify the size and the technical processing standards of the wafer in the export permit. The applicant is also obligated to uphold all relevant laws and regulations, contravention of which, violators shall bear all relevant legal responsibilities:(1)For equipment to be exported to mainland China, those making such investments, shall submit investment documents approved by the Ministry of Economic Affairs. Those engaging in trade exclusive of investment, shall submit an affidavit assuring non-investment in such equipment. For equipment to be exported to areas other than mainland China, an affidavit assuring non-investment in such equipment in mainland China shall be submitted ; (2)For exportation of CCC8486200040-5 "Epitaxial deposition machines for semiconductor wafers" , CCC8486200050-2 "Ion implanters for doping semiconductor materials" , CCC8486200061-9 "Step and repeat aligners for semiconductor wafers" , CCC8486200062-8 "Scanning aligners for semiconductor wafers" and CCC8486200063-7 "Electron beam direct writers to produce patterns on semiconductor wafer" , a non-Strategic High-tech Commodities assessment report issued by the Ministry of Economic Affairs (MOEA), or equipment supplier, shall be submitted.(3) For controlled strategic high-tech commodities, the exporter must apply for an Export Permit for Strategic High-tech Commodities and submit it with the appropriate document mentioned above in paragraph I (1.), while abiding by the Regulations Governing Export and Import of Strategic High-tech Commodities. II. For exportation of products that do not belong to any of the 12 categories of semi-conductor wafer fabrication equipment listed above, a non-Strategic High-tech Commodities Assessment Report issued by the Ministry of Economic Affairs (MOEA) stating that the products do not belong to any of the 12 categories of semi-conductor wafer fabrication equipment, shall be submitted and an export permit is required. III. Semi-conductor wafer fabricating equipment that is transferred among a bonded area, duty-levying area or Free Trade Zone, does not require an export permit.

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

Main Import Source Countries（ROC Year 114）

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