10606稅則合訂本上冊

總說明
一、本書係中華民國海關進口稅則及中華民國輸出入貨品分類表之合訂本。前者之主管
機關為財政部；後者之主管機關為經濟部國際貿易局。本書之貨品分類架構採用
世界關務組織（World Customs Organization，簡稱 WCO）制定之國際商品統一
分類制度（The Harmonized Commodity Description and Coding System，簡稱
HS）2017 年版，分為 21 類、97 章（其中第 77 章列為空章，國際間保留該章以備
將來使用）、1,222 節（4 位碼）及 5,387 目（6 位碼）。我國海關進口稅率依 8 位
碼貨品配置，稱為稅則號別，在 HS 2017 年版之架構下分為 9,128 款；貿易管理
及統計則採用 10 位碼分類，計 11,945 項。另於 10 位碼之後加一位檢查號碼，廠
商申請輸出入許可證及報關時，均須在申請書及報單上填列 11 位碼之貨品分類號
列。我國加入 WTO 後，為實施關稅配額制度，自 91 年起，於 HS 6 位碼分類架構外，
另增訂第 98 章「關稅配額之貨品」，該章分為 32 款（8 位碼）及 93 項（10 位碼）。
二、關於貨品號列及品目之劃分，及稅則號別之認定，應依據海關進口稅則總則及解
釋準則所定有關規定辦理。進口稅率之適用，請參閱總則有關規定。貨品之輸出入
規定分為管制或有條件准許、應施檢疫或檢驗，以及大陸物品不准輸入或有條件
准許輸入等，均以代碼標示於「輸出入規定」欄。「單位」欄代碼係供統計專用。代
碼為「KGM」或「TNE」時，於進出口報單「淨重(公斤)」欄填報淨重數，「數量(統計
用)」欄可免填。「單位」欄代碼為「KGM」或「TNE」及另一計量單位時，除於進出口報
單「淨重(公斤)」欄填報淨重數外，應於「數量(統計用)」欄填報另一計量單位。
「單位」欄代碼為「TNE/TNE」、「NIU/TNE」
、「TND/TNE」
、「LTR/TNE」
、「MTQ/TNE」時，
進出口報單「淨重(公斤)」欄仍應填報淨重數，另於「數量(統計用)」欄填報
「TNE」
、「NIU」
、「TND」
、「LTR」
、「MTQ」數量。詳細代碼請查閱「貳『單位』欄使用代碼
說明」。「稽徵特別規定」欄計加註取消退稅等 11 種代碼，詳細代碼說明請參閱「叁
『稽徵特別規定』欄使用說明」。
三、凡稅則號別逐年調降稅率者，參閱附錄。
四、本書所採用之資料，係截至 106 年 5 月 15 日以前公告者，資料如有誤植、漏列或嗣

後如有變更，應依主管機關公告者為準。
INTRODUCTION
1. This publication is the combined volume of the Customs Import Tariff and the Import and
Export Commodity Classification, CCC, of the Republic of China. The authority in charge
of the former one is the Ministry of Finance; while the Bureau of Foreign Trade, Ministry
of Economic Affairs is the authority in charge of the later one. This combined volume
adopts the description and coding system of the Harmonized Commodity Description and
coding System (HS) 2017 version. There are 21 Sections, 97 Chapters, 1,222 Headings (4
digits), 5,387 Subheadings (6 digits). And Chapter 77 is reserved for future use in this HS.
The coding structure of the commodity classification of this volume goes further down to
9,128 Divisions (8 digits) and 11,945 Items (10 digits). In a complete CCC code, the first 6
digits and their descriptions are identical with the HS 2017. In the Republic of China, a
special chapter, 98, covers all tariff quota products, including 32 Divisions and 93 Items.
Throughout the volume, the duty rates are placed regularly at the 8-digit level, as known
as tariff number. The data for foreign trade administration and statistics can be found at the
10-digit level. The 11th digit is a checking digit. All traders are required to fill in all the 11
digits for their products when applying for import/export permits or for customs clearance.
2. For differentiating the relative codes and descriptions and for identifying a particular
commodity with a specific code, both the General Rules of the Customs Import Tariff and
the General Rules for Interpretation of the Customs Import Tariff shall apply. Where a duty
rate is to be determined, the former shall be applicable. For those commodities subject to
import/export controls, or which are conditionally permitted, or subject to inspection or
quarantine requirements, and also (as is the case for products of Mainland China) for
import prohibited or imports which are conditionally permitted, a special code will be
marked in the column of “Import and Export Regulations”. The unit symbols in the Unit
Column are for statistics purposes only. Please always fill in the Net Weight(KG) Column
with kilograms on Customs declaration form. When the unit symbol is only KGM or TNE,
leave the Quantity Column (Statistics Quantity and Unit) blank, and if there is another unit
symbol besides KGM or TNE, fill in this column with the number of the unit. While the
unit symbols are TNE/TNE, NIU/TNE, TND/TNE, LTR/TNE, or MTQ/TNE, fill in the
Quantity column (for statistics use) with the number of TNE, NIU, TND, LTR, or MTQ
accordingly. Please refer to II. Instruction of the Unit Column for details. The Customs
Requirements column has 11 possible codes, e.g. such as that for non-drawback goods. In
"Instructions for Customs Requirements” column, a detailed illustration is provided. In the
Introduction Ⅲ, instructions for using this volume are all located.
3. All tariff numbers of which the tariff rates descend year by year are listed in the Annex.
4. All data compiled into this volume were recent as announced before May 15, 2017. Any
correction of printing error, or omission, or subsequent change in the text will be effective
only upon publication by the competent government office.
目錄
CONTENTS
頁次
Page
總說明 Introduction
壹、「國定稅率」欄使用說明 9 I. Instruction of Tariff Rate Column
一、適用國定稅率第一欄稅率之國家 9 1. List of Countries or Territories Subject to Tariff
或地區名單 Rate (Column I)
二、適用國定稅率第二欄稅率之國家 15 2. List of Countries or Territories Subject to Tariff
或地區名單 Rate (Column II)
三、貨品國別之認定標準 17 3. Criteria of Ascertainment of Country of Origin
貳、「單位」欄使用代碼說明 18 Ⅱ. Instruction of Unit Column
叁、「稽徵特別規定」欄使用說明 19 Ⅲ. Instruction of Customs Requirements Column
肆、「輸出入規定」欄使用說明 21 lV. Instruction of Import and Export Regulations
Column
一、輸入規定 21 A. Import Regulations
二、輸出規定 55 B. Export Regulations
伍、海關進口稅則總則 67 V. General Rules of the Customs Import Tariff
陸、海關進口稅則解釋準則 70 VI. General Rules for the interpretation of the
Customs Import Tariff
柒、各類章內容 73 VII. Contents of Each Chapter
第1類活動物；動物產品 73 Section I LIVE ANIMALS; ANIMAL PRODUCTS
第 1 章活動物 73 Ch. 1 Live animals
第 2 章肉及食用雜碎 81 Ch. 2 Meat and edible meat offal
第 3 章魚類、甲殼類、軟體類及其 105 Ch. 3 Fish and crustaceans, molluscs and other
他水產無脊椎動物 aquatic invertebrates
第 4 章乳製品；禽蛋；天然蜜；未 164 Ch. 4 Dairy produce; birds' eggs; natural honey;
列名食用動物產品 edible products of animal origin, not
elsewhere specified or included
第 5 章未列名動物產品 175 Ch. 5 Products of animal origin, not elsewhere
specified or included
第2類植物產品 185 Section II VEGETABLE PRODUCTS
第 6 章活樹及其他植物；球莖、根 185 Ch. 6 Live trees and other plants; bulbs, roots
及類似品；切花及裝飾用葉 and the like; cut flowers and ornamental
foliage
第 7 章食用蔬菜及部分根菜與塊莖 194 Ch. 7 Edible vegetables and certain roots and
菜類 tubers
第 8 章食用果實及堅果；柑橘屬果 208 Ch. 8 Edible fruit and nuts; peel of citrus fruit or
實或甜瓜之外皮 melons
1
第 9 章咖啡、茶、馬黛茶及香料 223 Ch. 9 Coffee, tea, mate and spices
第 10 章穀類 230 Ch.10 Cereals
第 11 章製粉工業產品；麥芽；澱 235 Ch. 11 Products of the milling industry; malt;
粉；菊糖；麵筋 starches; inulin; wheat gluten
第 12 章油料種子及含油質果實；雜 243 Ch. 12 Oil seeds and oleaginous fruit;
項穀粒、種子及果實；工業 miscellaneous grains, seeds and fruit;
用或藥用植物；芻草及飼料 industrial or medicinal plants; straw and
fodder
第 13 章蟲漆；植物膠、樹脂、其他 260 Ch. 13 Lac; gums, resins and other vegetable saps
植物汁液及萃取物 and extracts
第 14 章編結用植物性材料；未列名 263 Ch. 14 Vegetable plaiting materials; vegetable
植物產品 products not elsewhere specified or
included
第3類動植物油脂及其分解物；調 266 Section III ANIMAL OR VEGETABLE FATS
製食用油脂；動植物蠟 AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE
FATS; ANIMAL OR VEGETABLE
WAXES
第 15 章動植物油脂及其分解物；調 266 Ch. 15 Animal or vegetable fats and oils and their
製食用油脂；動植物蠟 cleavage products; prepared edible fats;
animal or vegetable waxes
第4類調製食品；飲料；酒類及 276 Section IV PREPARED FOODSTUFFS;
醋；菸類及已製菸類代用品 BEVERAGES, SPIRITS AND
VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO
SUBSTITUTES
第 16 章肉、魚或甲殼、軟體或其他 276 Ch. 16 Preparations of meat, of fish or of
水產無脊椎動物等之調製品 crustaceans, molluscs or other aquatic
invertebrates
第 17 章糖及糖果 300 Ch. 17 Sugars and sugar confectionery
第 18 章可可及可可製品 306 Ch. 18 Cocoa and cocoa preparations
第 19 章穀類、粉、澱粉或奶之調製 311 Ch. 19 Preparations of cereals, flour, starch or
食品；糕餅類食品 milk; pastrycooks’ products
第 20 章蔬菜、果實、堅果或植物其 320 Ch. 20 Preparations of vegetables, fruit, nuts or
他部份之調製品 other parts of plants
第 21 章雜項調製食品 344 Ch. 21 Miscellaneous edible preparations
第 22 章飲料、酒類及醋 351 Ch. 22 Beverages, spirits and vinegar
第 23 章食品工業產製過程之殘渣及 360 Ch. 23 Residues and waste from the food
廢品；調製動物飼料 industries; prepared animal fodder
第 24 章菸（包括菸葉及菸類）及菸 367 Ch. 24 Tobacco and manufactured tobacco
葉代用品 substitutes
2
第5類礦產品 370 Section V MINERAL PRODUCTS
第 25 章鹽；硫磺；泥土及石料；石 370 Ch. 25 Salt; sulphur; earths and stone; plastering
膏料；石灰及水泥 materials, lime and cement
第 26 章礦石、熔渣及礦灰 385 Ch. 26 Ores, slag and ash
第 27 章礦物燃料、礦油及其蒸餾產 392 Ch. 27 Mineral fuels, mineral oils and products of
品；含瀝青物質；礦蠟 their distillation; bituminous substances;
mineral waxes
第6類化學或有關工業的產品 403 Section VI PRODUCTS OF THE CHEMICAL
OR ALLIED INDUSTRIES
第 28 章無機化學品；貴金屬、稀土 403 Ch. 28 Inorganic chemicals; organic or inorganic
金屬、放射性元素及其同位 compounds of precious metals, of rare-
素之有機及無機化合物 earth metals, of radioactive elements or of
isotopes
第 29 章有機化學產品 434 Ch. 29 Organic chemicals
第 30 章醫藥品 529 Ch. 30 Pharmaceutical products
第 31 章肥料 551 Ch. 31 Fertilisers
第 32 章鞣革或染色用萃取物；鞣酸 558 Ch. 32 Tanning or dyeing extracts; tannins and
及其衍生物；染料、顏料及 their derivatives; dyes, pigments and other
其他著色料；漆類及凡立 colouring matter; paints and varnishes;
水；油灰及其他灰泥；墨類 putty and other mastics; inks
第 33 章精油及樹脂狀物質；香水、 572 Ch. 33 Essential oils and resinoids; perfumery,
化粧品或盥洗用品 cosmetic or toilet preparations
第 34 章肥皂，有機界面活性劑，洗 579 Ch. 34 Soap, organic surface-active agents,
滌劑，潤滑劑，人造蠟，配 washing preparations, lubricating
製蠟，擦光或除垢劑，蠟蠋 preparations, artificial waxes, prepared
及類似品，塑型用軟膏， waxes, polishing or scouring preparations,
（牙科用蠟）以及石膏為基 candles and similar articles, modelling
料之牙科用劑 pastes, “dental waxes” and dental
preparations with a basis of plaster
第 35 章蛋白狀物質；改質澱粉； 586 Ch. 35 Albuminoidal substances; modified
膠；酵素 starches; glues; enzymes
第 36 章炸藥；煙火品；火柴；引火 592 Ch. 36 Explosives; pyrotechnic products;
合金；可燃製品 matches; pyrophoric alloys; certain
combustible preparations
第 37 章感光或電影用品 595 Ch. 37 Photographic or cinematographic goods
第 38 章雜項化學產品 605 Ch. 38 Miscellaneous chemical products
第7類塑膠及其製品；橡膠及其製 632 Section VII PLASTICS AND ARTICLES
品 THEREOF; RUBBER AND ARTICLES
THEREOF
第 39 章塑膠及其製品 632 Ch. 39 Plastics and articles thereof
第 40 章橡膠及其製品 664 Ch. 40 Rubber and articles thereof
3
第8類生皮、皮革、毛皮及其製 Section VIII RAW HIDES AND SKINS,
品；鞍具及輓具；旅行用物 680 LEATHER, FURSKINS AND
品、手袋及其類似容器；動 ARTICLES THEREOF; SADDLERY
物腸線製品（蠶腸線除外） AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF
ANIMAL GUT (OTHER THAN SILK-
WORM GUT)
第 41 章生皮（毛皮除外）及皮革 680 Ch. 41 Raw hides and skins (other than furskins)
and leather
第 42 章皮革製品；鞍具及輓具；旅 690 Ch. 42 Articles of leather; saddlery and harness;
行用物品、手提袋及類似容 travel goods, handbags and similar
器；動物腸線（蠶腸線除 containers; articles of animal gut (other
外）製品 than silkworm gut)
第 43 章毛皮與人造毛皮及其製品 698 Ch. 43 Furskins and artificial fur; manufactures
thereof
第9類木及木製品；木炭；軟木及 702 Section IX WOOD AND ARTICLES OF WOOD;
軟木製品；草及其他編結材 WOOD CHARCOAL; CORK AND
料之編結品；編籃及柳條編 ARTICLES OF CORK;
結品 MANUFACTURES OF STRAW, OF
ESPARTO OR OF OTHER PLAITING
MATERIALS; BASKETWARE AND
WICKERWORK
第 44 章木及木製品；木炭 702 Ch. 44 Wood and articles of wood; wood charcoal
第 45 章軟木及軟木製品 731 Ch. 45 Cork and articles of cork
第 46 章草及其他編結材料之編結 734 Ch. 46 Manufactures of straw, of esparto or of
品；編籃及柳條編結品 other plaiting materials; basketware and
wickerwork
第 10 類木漿或其他纖維素材料之紙 738 Section X PULP OF WOOD OR OF OTHER
漿；回收（廢料及碎屑）紙 FIBROUS CELLULOSIC MATERIAL;
或紙板；紙及紙板及其製品 RECOVERED (WASTE AND SCRAP)
PAPER OR PAPERBOARD; PAPER
AND PAPERBOARD AND ARTICLES
THEREOF
第 47 章木漿或其他纖維素材料之紙 738 Ch. 47 Pulp of wood or of other fibrous cellulosic
漿；回收（廢料及碎屑）紙 material; recovered (waste and scrap)
或紙板 paper or paperboard
第 48 章紙及紙板；紙漿、紙或紙板 742 Ch. 48 Paper and paperboard; articles of paper
之製品 pulp, of paper or of paperboard
4
第 49 章書籍，新聞報紙，圖書及其 791 Ch. 49 Printed books, newspapers, pictures and
他印刷工業產品；手寫稿、 other products of the printing industry;
打字稿及設計圖樣 manuscripts, typescripts and plans
第 11 類紡織品及紡織製品 797 Section XI TEXTILES AND TEXTILE
ARTICLES
第 50 章絲 803 Ch. 50 Silk
第 51 章羊毛，動物粗細毛；馬毛紗 806 Ch. 51 Wool, fine or coarse animal hair; horsehair
及其梭織物 yarn and woven fabric
第 52 章棉花 812 Ch. 52 Cotton
第 53 章其他植物紡織纖維；紙紗及 854 Ch. 53 Other vegetable textile fibres; paper yarn
紙紗梭織物 and woven fabrics of paper yarn
第 54 章人造纖維絲；人造紡織材料 859 Ch. 54 Man-made filaments; strip and the like of
之扁條及類似品 man-made textile materials
第 55 章人造纖維棉 873 Ch. 55 Man-made staple fibres
第 56 章填充用材料、氈呢、不織 894 Ch. 56 Wadding, felt and nonwovens; special
布；特種紗；撚線、繩、 yarns; twine, cordage, ropes and cables
索、纜及其製品 and articles thereof
第 57 章地毯及其他紡織材料覆地物 902 Ch. 57 Carpets and other textile floor coverings
第 58 章特殊梭織物；簇絨織物；花 909 Ch. 58 Special woven fabrics; tufted textile
邊織物；掛毯；裝飾織物； fabrics; lace; tapestries; trimmings;
刺繡織物 embroidery
第 59 章浸漬、塗佈、被覆或黏合之 919 Ch. 59 Impregnated, coated, covered or laminated
紡織物；工業用紡織物 textile fabrics; textile articles of a kind
suitable for industrial use
第 60 章針織品或鉤針織品 929 Ch. 60 Knitted or crocheted fabrics
第 61 章針織或鉤針織之衣著及服飾 939 Ch. 61 Articles of apparel and clothing
附屬品 accessories, knitted or crocheted
第 62 章非針織及非鉤針織之衣著及 962 Ch. 62 Articles of apparel and clothing
服飾附屬品 accessories, not knitted or crocheted
第 63 章其他製成紡織品；組合品； 984 Ch. 63 Other made up textile articles; sets; worn
舊衣著及舊紡織品；破布 clothing and worn textile articles; rags
第 12 類鞋、帽、雨傘、遮陽傘、手 995 Section XII FOOTWEAR, HEADGEAR,
杖、座凳式手杖、鞭、馬鞭 UMBRELLAS, SUN UMBRELLAS,
及其零件；已整理之羽毛及 WALKING-STICKS, SEAT-STICKS,
其製品；人造花；人髮製品 WHIPS, RIDING-CROPS AND PARTS
THEREOF; PREPARED FEATHERS
AND ARTICLES MADE THEREWITH;
ARTIFICIAL FLOWERS; ARTICLES
OF HUMAN HAIR
第 64 章鞋靴、綁腿及類似品；此類 995 Ch. 64 Footwear, gaiters and the like; parts of
物品之零件 such articles
5
第 65 章帽類及其零件 1008 Ch. 65 Headgear and parts thereof
第 66 章雨傘、陽傘、手杖、座凳式 1013 Ch. 66 Umbrellas, sun umbrellas, walking-sticks,
手杖、鞭、馬鞭及其零件 seat-sticks, whips, riding-crops, and parts
thereof
第 67 章已整理之羽毛、羽絨及其製 1015 Ch. 67 Prepared feathers and down and articles
品；人造花；人髮製品 made of feathers or of down; artificial
flowers; articles of human hair
第 13 類石料、膠泥、水泥、石棉、 1018 Section XIII ARTICLES OF STONE, PLASTER,
雲母或類似材料之製品；陶 CEMENT, ASBESTOS, MICA OR
瓷產品；玻璃及玻璃器 SIMILAR MATERIALS; CERAMIC
PRODUCTS; GLASS AND
GLASSWARE
第 68 章石料、膠泥、水泥、石棉、 1018 Ch. 68 Articles of stone, plaster, cement asbestos,
雲母或類似材料之製品 mica or similar materials
第 69 章陶瓷產品 1031 Ch. 69 Ceramic products
第 70 章玻璃及玻璃器 1052 Ch. 70 Glass and glassware
第 14 類天然珍珠或養珠、寶石或次 1068 Section XIV NATURAL OR CULTURED
寶石、貴金屬、被覆貴金屬 PEARLS, PRECIOUS OR SEMI-
之金屬及其製品；仿首飾； PRECIOUS STONES, PRECIOUS
鑄幣 METALS, METALS CLAD WITH
PRECIOUS METAL AND ARTICLES
THEREOF; IMITATION
JEWELLERY; COIN
第 71 章天然珍珠或養珠、寶石或次 1068 Ch. 71 Natural or cultured pearls, precious or
寶石、貴金屬、被覆貴金屬 semi-precious stones, precious metals,
之金屬及其製品；仿首飾； metals clad with precious metal, and
鑄幣 articles thereof; imitation jewellery; coin
第 15 類卑金屬及卑金屬製品 1081 Section XV BASE METALS AND ARTICLES OF
BASE METAL
第 72 章鋼鐵 1082 Ch. 72 Iron and steel
第 73 章鋼鐵製品 1194 Ch. 73 Articles of iron or steel
第 74 章銅及其製品 1214 Ch. 74 Copper and articles thereof
第 75 章鎳及其製品 1227 Ch. 75 Nickel and articles thereof
第 76 章鋁及其製品 1233 Ch. 76 Aluminium and articles thereof
第 78 章鉛及其製品 1243 Ch. 78 Lead and articles thereof
第 79 章鋅及其製品 1247 Ch. 79 Zinc and articles thereof
第 80 章錫及其製品 1251 Ch. 80 Tin and articles thereof
第 81 章其他卑金屬；瓷金；及其製 1254 Ch. 81 Other base metals; cermets; articles
品 thereof
6
第 82 章卑金屬製工具、器具、利 1262 Ch. 82 Tools, implements, cutlery, spoons and
器、匙、叉及其零件 forks, of base metal; parts thereof of base
metal
第 83 章雜項卑金屬製品 1274 Ch. 83 Miscellaneous articles of base metal
第 16 類機械及機械用具；電機設 1281 Section XVI MACHINERY AND MECHANICAL
備；及其零件；錄音機及聲 APPLIANCES; ELECTRICAL
音重放機，電視影像、聲音 EQUIPMENT; PARTS THEREOF;
記錄機及重放機，上述各物 SOUND RECORDERS AND
之零件及附件 REPRODUCERS, TELEVISION
IMAGE AND SOUND RECORDERS
AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH
ARTICLES
第 84 章核子反應器、鍋爐、機器及 1282 Ch. 84 Nuclear reactors, boilers, machinery and
機械用具；及其零件 mechanical appliances; parts thereof
第 85 章電機與設備及其零件；錄音 1376 Ch. 85 Electrical machinery and equipment and
機及聲音重放機；電視影 parts thereof; sound recorders and
像、聲音記錄機及重放機； reproducers, television image and sound
以及上述各物之零件及附件 recorders and reproducers, and parts and
accessories of such articles
第 17 類車輛、航空器、船舶及有關 1437 Section XVII VEHICLES, AIRCRAFT, VESSELS
運輸設備 AND ASSOCIATED TRANSPORT
EQUIPMENT
第 86 章鐵道或電車道機車、車輛及 1438 Ch. 86 Railway or tramway locomotives, rolling-
其零件；鐵路或電車道軌道 stock and parts thereof; railway or
固定設備及配件與零件；各 tramway track fixtures and fittings and
種機械式（包括電動機械） parts thereof; mechanical (including
交通信號設備 electro-mechanical) traffic signalling
equipment of all kinds
第 87 章鐵道及電車道車輛以外之車 1443 Ch. 87 Vehicles other than railway or tramway
輛及其零件與附件 rolling-stock, and parts and accessories
thereof
第 88 章航空器、太空船及其零件 1470 Ch. 88 Aircraft, spacecraft, and parts thereof
第 89 章船舶及浮動構造體 1474 Ch. 89 Ships, boats and floating structures
7
第 18 類光學、照相、電影、計量、1478 Section XVIII OPTICAL, PHOTOGRAPHIC,
檢查、精密、內科或外科儀 CINEMATOGRAPHIC, MEASURING,
器及器具；鐘錶；樂器；上 CHECKING, PRECISION, MEDICAL
述物品之零件及附件 OR SURGICAL INSTRUMENTS AND
APPARATUS; CLOCKS AND
WATCHES; MUSICAL
INSTRUMENTS; PARTS AND
ACCESSORIES THEREOF
第 90 章光學、照相、電影、計量、 1478 Ch. 90 Optical, photographic, cinematographic,
檢查、精密、內科或外科儀 measuring, checking, precision, medical
器及器具；上述物品之零件 or surgical instruments and apparatus;
及附件 parts and accessories thereof
第 91 章鐘、錶及其零件 1512 Ch. 91 Clocks and watches and parts thereof
第 92 章樂器；與其零件及附件 1520 Ch. 92 Musical instruments; parts and
accessories of such articles
第 19 類武器與彈藥；及其零件與附件 1525 Section XIX ARMS AND AMMUNITION; PARTS
AND ACCESSORIES THEREOF
第 93 章武器與彈藥；及其零件與附 1525 Ch. 93 Arms and ammunition; parts and
件 accessories thereof
第 20 類雜項製品 1530 Section XX MISCELLANEOUS
MANUFACTURED ARTICLES
第 94 章家具；寢具、褥、褥支持 1530 Ch. 94 Furniture; bedding, mattresses, mattress
物、軟墊及類似充填家具； supports, cushions and similar stuffed
未列名之燈具及照明配件； furnishings; lamps and lighting fittings,
照明標誌、照明名牌及類似 not elsewhere specified or included;
品；組合式建築物 illuminated signs, illuminated name-plates
and the like; prefabricated buildings
第 95 章玩具、遊戲品與運動用品； 1539 Ch. 95 Toys, games and sports requisites; parts
及其零件與附件 and accessories thereof
第 96 章雜項製品 1548 Ch. 96 Miscellaneous manufactured articles
第 21 類藝術品、珍藏品及古董 1561 Section XXI WORKS OF ART, COLLECTORS'
PIECES AND ANTIQUES
第 97 章藝術品、珍藏品及古董 1561 Ch. 97 Works of art, collectors' pieces and
antiques
第 98 章關稅配額之貨品 1564 Ch. 98 Tariff quota goods
附錄 107 至 111 年逐年降稅清表 Annex Tariff Reduction Schedule, 2018 to 2022
8
壹、「國定稅率」欄使用說明
Ⅰ. INSTRUCTION OF TARIFF RATE COLUMN
一、適用國定稅率第１欄稅率之國家或地區名單
1. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF
RATE (COLUMN I)
Products imported from the following countries or territories are subject to the rates of duty set forth in
ColumnⅠ of the Customs Import Tariff of the Republic of China：
（一）ＷＴＯ會員（以世界貿易組織網站公告且我未對其援引排除條款者為準）
（1）WTO members (for those listed as the members on the WTO website which are not subjected to
non-application of the agreement by the R.O.C.)
1 AF 阿富汗 Afghanistan
2 AL 阿爾巴尼亞 Albania
3 AO 安哥拉 Angola
4 AG 安地卡 Antigua and Barbuda
5 AR 阿根廷 Argentina
6 AM 亞美尼亞 Armenia
7 AU 澳大利亞 Australia
8 AT 奧地利 Austria
9 BH 巴林 Bahrain, Kingdom of
10 BD 孟加拉 Bangladesh
11 BB 巴貝多 Barbados
12 BE 比利時 Belgium
13 BZ 貝里斯 Belize
14 BJ 貝南 Benin
15 BO 玻利維亞 Bolivia, Plurinational State of
16 BW 波札那 Botswana
17 BR 巴西 Brazil
18 BN 汶萊 Brunei Darussalam
19 BG 保加利亞 Bulgaria
20 BF 布吉納法索 Burkina Faso
21 BI 蒲隆地 Burundi
22 CV 維德角 Cabo Verde
23 KH 柬埔寨 Cambodia
24 CM 喀麥隆 Cameroon
9
25 CA 加拿大 Canada
26 CF 中非 Central African Republic
27 TD 查德 Chad
28 CL 智利 Chile
29 CN 中華人民共和國 China
30 CO 哥倫比亞 Colombia
31 CG 剛果 Congo
32 CR 哥斯大黎加 Costa Rica
33 CI 象牙海岸 Cote d’lvoire
34 HR 克羅埃西亞 Croatia
35 CU 古巴 Cuba
36 CY 賽普勒斯 Cyprus
37 CZ 捷克 Czech Republic
38 CD 剛果民主共和國 Democratic Republic of the Congo
39 DK 丹麥 Denmark
40 DJ 吉布地 Djibouti
41 DM 多米尼克 Dominica
42 DO 多明尼加 Dominican Republic
43 EC 厄瓜多 Ecuador
44 EG 埃及 Egypt
45 SV 薩爾瓦多 El Salvador
46 EE 愛沙尼亞 Estonia
47 EU 歐盟 European Union
48 FJ 斐濟 Fiji
49 FI 芬蘭 Finland
50 FR 法國 France
51 GA 加彭 Gabon
52 GM 甘比亞 Gambia
53 GE 喬治亞 Georgia
54 DE 德國 Germany
55 GH 迦納 Ghana
56 GR 希臘 Greece
57 GD 格瑞那達 Grenada
58 GT 瓜地馬拉 Guatemala
59 GN 幾內亞 Guinea
60 GW 幾內亞比索 Guinea-Bissau
61 GY 蓋亞那 Guyana
62 HT 海地 Haiti
10
63 HN 宏都拉斯 Honduras
64 HK 香港 Hong Kong, China
65 HU 匈牙利 Hungary
66 IS 冰島 Iceland
67 IN 印度 India
68 ID 印度尼西亞 Indonesia
69 IE 愛爾蘭 Ireland
70 IL 以色列 Israel
71 IT 義大利 Italy
72 JM 牙買加 Jamaica
73 JP 日本 Japan
74 JO 約旦 Jordan
75 KZ 哈薩克 Kazakhstan
76 KE 肯亞 Kenya
77 KR 大韓民國 Korea, Republic of
78 KW 科威特 Kuwait, the State of
79 KG 吉爾吉斯 Kyrgyz Republic
80 LA 寮國 Lao People’s Democratic Republic
81 LV 拉脫維亞 Latvia
82 LS 賴索托 Lesotho
83 LR 賴比瑞亞 Liberia
84 LI 列支敦斯登 Liechtenstein
85 LT 立陶宛 Lithuania
86 LU 盧森堡 Luxembourg
87 MO 澳門 Macau, China
88 MG 馬達加斯加 Madagascar
89 MW 馬拉威 Malawi
90 MY 馬來西亞 Malaysia
91 MV 馬爾地夫 Maldives
92 ML 馬利 Mali
93 MT 馬爾他 Malta
94 MR 茅利塔尼亞 Mauritania
95 MU 模里西斯 Mauritius
96 MX 墨西哥 Mexico
97 MD 摩爾多瓦 Moldova, Republic of
98 MN 蒙古 Mongolia
99 ME 蒙特內哥羅共和國 Montenegro
100 MA 摩洛哥 Morocco
11
11
101 MZ 莫三比克 Mozambique
102 MM 緬甸 Myanmar
103 NA 納米比亞 Namibia
104 NP 尼泊爾 Nepal
105 NL 荷蘭 Netherlands
106 NZ 紐西蘭 New Zealand
107 NI 尼加拉瓜 Nicaragua
108 NE 尼日 Niger
109 NG 奈及利亞 Nigeria
110 NO 挪威 Norway
111 OM 阿曼 Oman
112 PK 巴基斯坦 Pakistan
113 PA 巴拿馬 Panama
114 PG 巴布亞紐幾內亞 Papua New Guinea
115 PY 巴拉圭 Paraguay
116 PE 秘魯 Peru
117 PH 菲律賓 Philippines
118 PL 波蘭 Poland
119 PT 葡萄牙 Portugal
120 QA 卡達 Qatar
121 RO 羅馬尼亞 Romania
122 RU 俄羅斯 Russia Federation
123 RW 盧安達 Rwanda
124 KN 聖克里斯多福 Saint Kitts and Nevis
125 LC 聖露西亞 Saint Lucia
126 VC 聖文森 Saint Vincent and the Grenadines
127 WS 薩摩亞 Samoa
128 SA 沙烏地阿拉伯 Saudi Arabia, Kingdom of
129 SN 塞內加爾 Senegal
130 SC 塞席爾 Seychelles
131 SL 獅子山 Sierra Leone
132 SG 新加坡 Singapore
133 SK 斯洛伐克 Slovak Republic
134 SI 斯洛維尼亞 Slovenia
135 SB 索羅門群島 Solomon Islands
136 ZA 南非 South Africa
137 ES 西班牙 Spain
138 LK 斯里蘭卡 Sri Lanka
12
139 SR 蘇利南 Suriname
140 SZ 史瓦濟蘭 Swaziland
141 SE 瑞典 Sweden
142 CH 瑞士 Switzerland
143 TJ 塔吉克 Tajikistan
144 TZ 坦尚尼亞 Tanzania
145 TH 泰國 Thailand
146 MK 馬其頓 The former Yugoslav Republic of Macedonia
147 TG 多哥 Togo
148 TO 東加 Tonga
149 TT 千里達 Trinidad and Tobago
150 TN 突尼西亞 Tunisia
151 TR 土耳其 Turkey
152 UG 烏干達 Uganda
153 UA 烏克蘭 Ukraine
154 AE 阿拉伯聯合大公國 United Arab Emirates
155 GB 英國 United Kingdom
156 US 美國 United States of America
157 UY 烏拉圭 Uruguay
158 VU 萬那杜 Vanuatu
159 VE 委內瑞拉 Venezuela, Bolivarian Republic of
160 VN 越南 Viet Nam
161 YE 葉門 Yemen
162 ZM 尚比亞 Zambia
163 ZW 辛巴威 Zimbabwe
（二）ＷＴＯ以外與我互惠之國家或地區：
（2）Other countries or territories with reciprocal relationship with the R.O.C.
1 AS 美屬薩摩亞 American Samoa

2 AI 安圭拉 Anguilla
3 AZ 亞塞拜然共和國 Azerbaijan
4 BS 巴哈馬 Bahamas
5 ET 衣索比亞 Ethiopia
6 VA 教廷 Holy See
7 IR 伊朗 Iran
8 IQ 伊拉克 Iraq
9 LB 黎巴嫩 Lebanon
13
10 LY 利比亞 Libyan Arab Jamahiriya
11 MH 馬紹爾群島 Marshall Islands
12 MC 摩納哥 Monaco
13 MS 蒙瑟拉特 Montserrat
14 NR 諾魯 Nauru
15 NC 新克里多尼亞 New Caledonia
16 PR 波多黎哥 Puerto Rica
17 SO 索馬利亞 Somalia
18 ER 厄利垂亞 Eritrea
19 SD 蘇丹 Sudan
20 SY 敘利亞 Syrian Arab Republic
21 XC* 大溪地 Tahiti
22 GQ 赤道幾內亞 Equatorial Guinea
23 KI 吉里巴斯 Kiribati
24 PW 帛琉 Palau
25 ST 聖多美普林西比 Sao Tome and Principe
26 TV 吐瓦魯 Tuvalu
27 KM 葛摩 Comoros
28 DZ 阿爾及利亞 Algeria
14
二、適用國定稅率第２欄稅率之國家或地區名單及應檢附之文件
2. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO
TARIFF RATE ( COLUMN II )AND THE DOCUMENTS
REQUIRED
1、PA 巴拿馬共和國 Panama （93 年 1 月 1 日生效）
2、GT 瓜地馬拉共和國 Guatemala （95 年 7 月 1 日生效）
3、NI 尼加拉瓜共和國 Nicaragua （97 年 1 月 1 日生效）
4、SV 薩爾瓦多共和國 El Salvador （97 年 3 月 1 日生效）
5、HN 宏都拉斯共和國 Honduras （97 年 7 月 15 日生效）
6、CN 中華人民共和國 China （100 年 1 月 1 日生效，僅適用 ECFA
早收清單之貨品)
7、NZ 紐西蘭 New Zealand （102 年 12 月 1 日生效）
8、SG 新加坡 Singapore (103 年 4 月 19 日生效)
9、LDCs 低度開發國家 Least Developed Countries （低度開發國家認定準則及清
單業經立法院 94 年 12 月 9 日審議通過，自該日起即有適用）
註：第 2 欄之稅率適用於低度開發國家或地區之特定進口貨物，以及與我簽署自由貿
易協定或經濟合作協議之國家或地區之特定進口貨物。
低度開發國家認定準則
1.低所得標準：以平均每人國民總所得（GNI per capita）之 3 年平均值衡量，每人每
年低於美金 1,035 元（含）者即符合標準，高於 1,242 元者，即達畢業標準。
2.人力資產衡量標準：包括 a.營養（以營養不良人口比率衡量）；b.健康（以 5 歲或以
下孩童死亡率衡量）；c.教育（以中等學校入學率衡量）；d.成人識字率。
3.經濟脆弱度衡量標準：包括 a.人口規模；b.偏遠程度；c.貨品出口集中度；d.初級產
業占國內生產毛額比；e.居住在低海拔人口比；f.貿易及服務出口之不穩定度；g.
天然災害之受害者；h.農業生產之不穩定度。
同時符合上述 3 個條件且人口不超過 7 千 5 百萬人的國家即會被列入聯合國所定義之
低度開發國家清單。
聯合國發展政策委員會（Committee for Development Policy, CDP）每 3 年將對清單所
列之國家進行檢視，若 1 個國家連續 2 次經 CDP 檢視未符合上述 3 個條件中之 2 項
條件，則將自低度開發國家清單中予以除名。但如果一國之平均每人國民總所得增加
至少 2 倍於畢業門檻的水準，則該國即被認為有資格畢業，不論其他 2 項條件之表現。
註：摘錄自聯合國 2016 年最新網頁所公告之認定準則。
15
低度開發國家清單（LDCs）
1 AF 阿富汗 Afghanistan
2 AO 安哥拉 Angola
3 BD 孟加拉 Bangladesh
4 BJ 貝南 Benin
5 BT 不丹 Bhutan
6 BF 布吉納法索 Burkina Faso
7 BI 浦隆地 Burundi
8 KH 柬埔寨 Cambodia
9 CF 中非 Central African Republic
10 TD 查德 Chad
11 KM 葛摩 Comoros
12 CD 剛果 Democratic Republic of the Congo
13 DJ 吉布地 Djibouti
14 GQ 赤道幾內亞 Equatorial Guinea
15 ER 厄利垂亞 Eritrea
16 ET 衣索比亞 Ethiopia
17 GM 甘比亞 Gambia
18 GN 幾內亞 Guinea
19 GW 幾內亞比索 Guinea-Bissau
20 HT 海地 Haiti
21 KI 吉里巴斯 Kiribati
22 LA 寮國 Lao People’s Democratic Republic
23 LS 賴索托 Lesotho
24 LR 賴比瑞亞 Liberia
25 MG 馬達加斯加 Madagascar
26 MW 馬拉威 Malawi
27 ML 馬利 Mali
28 MR 茅利塔尼亞伊斯蘭共和國 Mauritania
29 MZ 莫三比克 Mozambique
30 MM 緬甸 Myanmar
31 NP 尼泊爾 Nepal
32 NE 尼日 Niger
16
33 RW 盧安達 Rwanda
34 ST 聖多美普林西比 Sao Tome and Principe
35 SN 塞內加爾 Senegal
36 SL 獅子山 Sierra Leone
37 SB 索羅門群島 Solomon Islands
38 SO 索馬利亞 Somalia
39 SS 南蘇丹 South Sudan
40 SD 蘇丹 Sudan
41 TL 東帝汶 Timor-Leste
42 TG 多哥 Togo
43 TV 吐瓦魯 Tuvalu
44 UG 烏干達 Uganda
45 TZ 坦尚尼亞 Tanzania
46 VU 萬那杜 Vanuatu
47 YE 葉門 Yemen
48 ZM 尚比亞 Zambia
三、貨品國別之認定標準
3. THE CRITERIA OF ASCERTAINMENT OF COUNTRY OF

ORIGIN
依照財政部與經濟部會銜訂定發布之「進口貨物原產地認定標準」辦理。由海關就
申報進口貨物及有關文件查明認定，但海關如認為有必要或查驗認定不易者，得請納稅
義務人提供產地證明書，以便參核。
The country of origin for a product shall be determined in accordance with the “Rules
of Origin on Imported Goods” jointly promulgated by the Ministry of Finance and the
Ministry of Economic Affairs. It is to be ascertained by verifying articles imported and their
relevant documents by Customs. In case of the country of origin being unable to be
ascertained, or when deemed necessary, the Customs may request the duty payer to submit a
certificate of country of origin for purpose of ascertainment.
17
貳、「單位」欄使用代碼說明
Ⅱ. INSTRUCTION OF UNIT COLUMN
代碼 Code 計量單位 Units of Measurement
KGM 公斤 Kilogram
TNE 公噸 Metric Ton
TND 乾公噸 Dry Metric Ton
MTR 公尺 Meter
MTK 平方公尺 Square Meter
MTQ 立方公尺 Cubic Meter
LTR 公升 Liter
PCE 個、片、塊、段、枝 Piece
DZN 打 Dozen
SET 組、套 Set
NIU 輛、架、艘 Unit
HED 頭 Head
NPR 雙 Pair
仟支（紙菸及雪茄菸之單
KSK One Thousand Sticks
位）
KVA 仟伏安 Kilovolt Ampere
DOS 劑 Dose
18
1
18
叁、「稽徵特別規定」欄使用說明
Ⅲ. INSTRUCTION OF CUSTOMS REQUIREMENTS COLUMN
一、本欄係取消退稅、不得保稅、應課徵貨物稅、酒稅、菸稅及健康福利捐及特定稅則增
減免關稅等項目，由原法規規定範圍轉化為 CCC 號列後，分用不同代號予以註記，
以供通關時作業之參考。由於原法規規定範圍與 CCC 號列並無必然關係，因此，
本欄註記僅供參考，如有疑義，仍應依原法規規定認定之。
1. The different Codes listed here are to show the generic of the corresponding C.C.C.
codes. The alphabets R, T, B and C represent ineligible for duty drawback, duty bonded;
subject to commodity tax; alcohol tax; tobacco tax, health and welfare surcharge
respectively. Because the original regulations do not have necessary relationship with
the corresponding C.C.C. codes, this column is for reference only. If there are any
doubts, please refer to the original regulations.
二、本欄標示代碼及其意義：
2. The Codes and Their Meanings:
代碼 Code 稽徵特別規定 Customs Requirements
（一） B　應徵酒稅
Subject to alcohol tax
（二） B* 部分進口應徵酒稅
Subject to alcohol tax, partially
（三） C　菸稅及菸品健康福利捐
Subject to tobacco tax & health and welfare surcharge
（四） D* 部分進口須額外檢具自由貿易協定締約國政府相關單位核發之牛隻
屠宰前之飼養農場及屠宰場資料
Some of import countries shall extra enclose documents of the raising
farm and slaughter house before the cow slaughtered which issued by
relative FTA signatory Government units.
（五） G 採取特別防衛措施
Adopt Special Safeguard
（六） L* 部分進口應課徵特種貨物及勞務稅
Subject to specifically selected goods and services tax, partially
（七） N　適用增註之特定稅則號別
Subject to Tariff Additional Note for special tariff number
（八） R　取消退稅
1
19
Non duty drawback
（九） T　進口應課徵貨物稅
Subject to commodity tax
（十） T* 部分進口應課徵貨物稅
Subject to commodity tax, partially
（十一）Z 進口貨物統計數量(統計用)應申報「0」之稅則號別
(整套機器設備或組合物品須拆散、分裝報運進口，其第一批報運
進口時已填其整套之數量，餘者於日後分批進口時，該數量應填
列「0」，並按整套機器或組合物品應歸列之稅則號別申報。)
The Tariff Heading in which the quantity of imported goods shall be
declared "0".
(In case where a complete set of machinery or a commodity made of
several different component parts has be imported in a knockdown state
and packed separately, the quantity of the first batch of such machinery
or commodity shall be declared as one single unit, and the quantity for
the rest of the batches to be imported subsequently as "0". In these
cases import declaration shall be made according to the tariff heading
applicable to the complete set of machinery or the commodity as one
single unit.)
1
20
肆、「輸出入規定」欄使用說明
IV. INSTRUCTION OF IMPORT AND
EXPORT REGULATIONS COLUMN
一、輸入規定 A. Import Regulations
（一）使用須知 1. Users’ Guide
1. 輸入貨品，應依貿易法、貿易法施行 1. The importation of commodities shall be made in

細則、貨品輸入管理辦法、戰略性高科 accordance with the Foreign Trade Act, the
技貨品輸出入管理辦法、限制輸入貨 Enforcement Rules of the Foreign Trade Act, the
品表及海關協助查核輸入貨品表之規 Regulations Governing Import of Commodities,
定辦理。輸入大陸地區貨品，應另依 the Regulations Governing Export and Import of
臺灣地區與大陸地區貿易許可辦法及 Strategic High-Tech Commodities, the “List of
「大陸物品有條件准許輸入項目、輸入 Commodities Subject to Import Restriction” and
管理法規彙總表」之規定辦理。 the “List of Commodities Assisted by Customs for
Import Examination”. For commodities imported
from Mainland China, the importation shall be
made in accordance with the “Rules Governing
Permission of Trade between Taiwan Area and the
Mainland Area”, and the "Consolidated List of
conditional Import Items of Mainland China
Origin and Regulations Governing Import of
Mainland China Origin Commodities".
2. 依照貿易法，貨品輸入管理係採取原 2. According to the Foreign Trade Act, the imports

則准許，例外限制之方式，亦即原則 of commodities are generally allowed to be
上准許自由輸入，至於因國際條約、 imported freely. While the international treaties,
貿易協定或基於國防、治安、文化、衛 trade agreements, national defense, social security,
生、環境與生態保護或政策需要而限 culture protection, hygiene, environmental or
制輸入者，採行負面列表制度，並編 ecology conservation, and/or the policy demands
訂「限制輸入貨品表」，據以執行。 require restriction on imports, the Negative List
shall be applied. For implementation of the
Negative List system, the "List of Commodities
Subject to Import Restriction" is established.
3. 「限制輸入貨品表」內之貨品，包括下 3. For the commodities in the “List of Commodities

列兩種限制情形： Subject to Import Restriction”, imports are subject
to two kinds of regulations:
(1) 管制輸入貨品：非經經濟部國際
(1) Commodities subject to import control:
貿易局（以下簡稱貿易局）專案核准
Commodities cannot be imported unless the
發給輸入許可證，不得輸入。
Bureau of Foreign Trade (hereinafter referred
as the "BOFT") grants import permits to them.
(2) 有條件准許輸入貨品：有一定之核 (2) Commodities can only be imported subject to

准條件，進口人應依表內所載輸入規 certain conditions:
Importers of these commodities shall comply
2025 21
定（如檢附該項貨品主管機關所核發 with the requirements prescribed in the List
之同意文件等），經貿易局核發輸入 (e.g., obtaining consent letters issued by the
relevant authorities), and cannot import these
許可證後，始得輸入。
commodities, unless after the BOFT issuing
the import permits.
4. 「限制輸入貨品表」外之貨品，不限 4. For the commodities not in the "List of

制輸入，且免除輸入許可證，進口人 Commodities Subject to Import Restriction",
可逕向海關申請報關進口。但依其它 imports are not subject to any import restriction,
法令之規定，須由有關主管機關核發 and no import permits are required. Importers can
許可文件或證照始得輸入者，另編訂 apply for customs clearance for these commodities
「海關協助查核輸入貨品表」，由海關 directly. Although these commodities are not
於貨品通關時協助查核。列入該表內 subject to import regulation, some of them are
之貨品，應依表列輸入規定辦理，海 subject to the requirements imposed by other laws
關始准免證通關放行。 or decrees for regulating purposes, such as the
requirements for certificates, market licenses, or
supervisory approval granted by the relevant
competent authorities. Such commodities and the
requirements are compiled into the "List of
Commodities Assisted by Customs for Import
Examination", and the Customs assist to examine
the conformity of these commodities to the listed
requirements. Unless these commodities comply
with the import requirements set forth in such
List, the Customs will not approve the clearance.
5. 為便於各界查閱輸入規定，經將絕大 5. For the convenience of the public to check the

部分之規定以三位數字之代號標示於 relevant import regulations, most regulations have
我國貨品標準分類之各項商品下，其 been compiled into three numerical digit codes and
餘不適合以代號標示於貨品分類各項 put under the CCC (Commodity Classification of
下之規定，列為「其他相關輸入規定」 the Republic of China) code. As to the other
（請參閱第 37 至 42 頁）。 regulations not suitable to be listed this way,
please check with the “Other Relevant Import
Regulations” on pages 37 to 42.
6. 本書所列貨品，其輸入規定為管制輸 6. For any commodity in this publication, if it is

入（代號 111），或須由貿易局核發 subject to import control (code 111), or if it is
輸入許可證（代號 121）者，即列屬 subject to require import permits issued by the
「限制輸入貨品表」；其輸入規定不屬 BOFT (code 121), it falls within the "List of
於以上情形，但亦有三位數字之輸入 Commodities Subject to Import Restriction". If the
規定代號者，即為「海關協助查核輸 import regulation it is subject to does not belong to
入貨品表」之範圍。 any of the above, while any code of the import
regulations it is subject to is a three numerical digit
code, it falls within the “List of Commodities
Assisted by Customs for Import Examination”.
7. 輸入「限制輸入貨品表」內之貨品，應 7. The registered exporting/importing firms

依表列輸入規定辦理簽證；下列進口 importing the commodities in the "List of
人輸入「限制輸入貨品表」外之貨品， Commodities Subject to Import Restriction" shall
22 21
免除輸入許可證： apply for import permits in accordance with the
import regulations contained therein; importers fall
within one of the following categories importing
commodities not included in the "List of
Commodities Subject to Import Restriction" are
exempted from licensing requirement:
(1)經貿易局登記為出進口廠商者。
(1) Firms duly registered with BOFT as
(2) 政府機關及公營事業。 importers/ exporters.
(3) 已立案私立小學以上學校。 (2) Government agency, and/or a government

operated enterprise.
(4) 入境旅客及船舶、航空器服務人
員攜帶行李物品，量值在海關規 (3) Legally registered private schools at or
定範圍以內者。 above elementary level.
(4) Baggage and articles of which the quantities
(5) 各國駐華使領館、各國際組織及
駐華外交機構持憑外交部簽發之 and values are within the limits set by
在華外交等機構與人員免稅申請 customs brought in by passengers and crew
書辦理免稅公、自用物品進口者。 members of vessels and aircraft.
(5) Duty free articles for official and/or personal
use imported by embassies consulates of
various countries in the Separate Customs
Territory of Taiwan, Penghu, Kinmen and
(6) 輸入人道救援物資
Matsu, international organizations, and
(7) 其他進口人以海運、空運或郵包 diplomatic organizations stationed in this
寄遞進口限制輸入貨品表外之貨 Country holding the duty-exemption
品，其離岸價格（ＦＯＢ）為美
application forms endorsed by the Ministry
幣二萬元以下或等值者。
of Foreign Affairs.
但其屬「海關協助查核輸入貨品表」內
之貨品者，報關時仍應依表列輸入規
定辦理。 (6) Articles for humanitarian relief.
(7)Commodities which are not listed in the "List

of Commodities Subject to Import
Restriction" but are imported by other
importers through marine shipment,
airfreight, or parcel post, at an FOB price
less than US$20,000 or its equivalent.
If the imported commodities are listed in the

"List of Commodities Assisted by Customs for
Import Examination", the applicable import
regulations listed on the said list shall be
followed accordingly.
8. 進口人輸入「限制輸入貨品表」內之貨 8. When an importer imports a commodity in the
27 23
22
品，其屬少量自用或餽贈者，海關得 "List of Commodities Subject to Import
視情形依表內規定酌量免證稅放。但 Restriction" in small quantity for self-use or for
有其他特別規定者，應從其規定。 gifts, the Customs has the discretion to exempt the
importer from the licensing requirement upon
customs clearance. However, if there is any other
special regulation, the specific regulation shall be
applied.
9. 進口人申請簽證輸入貨品時，應具備 9. When an importer applies for an import permit, the
以下書件： following documents shall be prepared:
(1) 輸入許可證申請書全份。
(1) A complete set of the application, and
(2) 依其他相關規定應附繳之文件（除 (2) Other documents that are required to be
有特別規定者外，不需檢附賣方 submitted by other relevant regulations
(submission of seller's price quotation is not
報價單）。
required unless there are regulations to the
contrary)
10. 輸入貨品其屬應施檢驗或檢疫之品 10. If the imported commodities are subject to

目，應依有關檢驗或檢疫之規定辦 inspection or quarantine, the importation shall be
made in accordance with the relevant inspection
理。亦即「中華民國輸出入貨品分類
or quarantine regulations. That is, for any import
表」內輸入規定代號字頭為Ａ、Ｂ、 regulation code in the "Classification of Import &
Ｃ、F、H 或 W 者，申請人應自行瞭解 Export Commodities of the Republic of China"
並依照其規定辦理，如需辦理進口 with a heading of A, B, C, F, H or W, the
簽證時，簽證單位不予審核： applicant shall understand the regulation by
himself and make the importation in accordance
with the pertinent regulation; when it applies for
import permits, the licensing unit does not make
any inspection or quarantine.
(1) Heading A:
Importation of fishery products shall be made
(1)Ａ字頭代號： in accordance with the "Regulations
輸入水產品，應依照行政院衛生 Governing Quarantine at International Port"
署頒布之「國際港埠檢疫規則」及 promulgated by the Department of Health,
Executive Yuan, as well as the relevant
有關規定辦理。
regulations.
(2) Heading B:
Importation of animals or plants shall be
made in accordance with the "Table of
(2)Ｂ字頭代號：
Commodities Subject to Legal Animal &
輸入動植物，應依照行政院農業 Plant Quarantine" promulgated by the Bureau
委員會動植物防疫檢疫局頒布之 of Animal and Plant Health Inspection and
「應施檢疫動植物品目表」及有關 Quarantine Executive Yuan, as well as the
檢疫規定辦理。 relevant regulation.
(3) Heading C:
Importation of commodities shall be made in
accordance with the "Table of Commodities
(3)Ｃ字頭代號： Subject to Legal Inspection" promulgated by
24 23
輸入商品應依照經濟部標準檢驗 the Bureau of Standards Metrology and
局頒布之「應施檢驗商品品目表」 Inspection, Ministry of Economic Affairs, as
well as the relevant regulations.
及有關檢驗規定辦理。
(4) Heading F:
Importation of commodities shall follow the "
Regulations of Inspection of Imported Foods
and Related Products " or " Regulations
(4) F 字頭代號：
governing the border inspection of imported
輸入商品應依照「食品及相關產品 Pharmaceuticals ". The importer shall apply for
輸入查驗辦法」或「輸入藥物邊境 inspection to the Food and Drug
抽查檢驗辦法」規定，向衛生福利 Administration, Ministry of Health and Welfare
部食品藥物管理署申請辦理輸入 (FDA)
查驗。
(5) Heading H:
Importation of items subject to legal inspection of
imported Chinese herbs announced by the
Ministry of Health and Welfare. The importer
(5)H 字頭代號： shsll apply for inspection to the Food and Drug
輸入衛生福利部應施輸入查驗中 Administration, Ministry of Health and Welfare.
藥材，應憑衛生福利部食品藥物管
理署核發之輸入許可證通知進口。 (6) Heading W:
Importation of alcohol shall be made in
accordance with “Regulations Governing the
Inpection of Impopted Alcohol” jointly
(6) W 字頭代號： promulgated by the Ministry of Finance and the
輸入酒品應依照財政部及衛生福利 Ministry of Health and Welfare. The importer
部會銜發布「進口酒類查驗辦法」 ahall apply for inspection to the Ministry of
規定，向財政部申請辦理輸入查驗 Finance.
。
29 25
24
輸入　Imp.
(二)輸入規定代號說明 2. Instruction of Import Regulation Codes
(空白) 准許（免除簽發許可證）。 Import permitted (free from licensing)
111 管制輸入。 Import controlled (licensed by the Bureau of Foreign

Trade).
113 自美國或加拿大進口時，應向經濟部 Importation from the United States or Canada shall

國際貿易局申請輸入許可證。進口報 apply for import license from the Bureau of Foreign
驗時，應檢附出口國（地區）政府 Trade. When applying for inspection, applicants for
簽發之檢疫證明書及衛生證明書， products from the U.S. shall submit FSIS Form
自美國進口時，應另檢附輸臺證明 9060-5 (Application for Export Certificate), FSIS
書。 Form 2630-9 (Veterinary Certificate for Meat
Products), and FSIS Form 9285-1 (Certificate for
Export to Taiwan), each issued by the USDA;
applicants for products from Canada shall submit a
veterinary certificate and a certificate of inspection
covering meat products, issued by Canadian Food
Inspection Agency, Health Canada.
114 朝鮮人民共和國（北韓）物品不准 Importation of Democratic People's Republic of

進口。 Korea (North Korea) products is prohibited.
121 由貿易局簽發輸入許可證。 Import permitted (licensed by the Bureau of Foreign

Trade).
236 應檢附輸入光碟製造機具申報備查 It is necessary to submit a Certificate for Optical

文件。 Disk Manufacturing Implement Import issued by the
Bureau of Foreign Trade, Ministry of Economic
Affairs.
251 應檢附經濟部工業局同意文件。 Approval from the Industrial Development Bureau,

Ministry of Economic Affairs is required.
255 應檢附經濟部能源局同意文件。 Approval from the Bureau of Energy, Ministry of

Economic Affairs is required.
256 輸入 25 瓦特以上（含）之白熾燈 Importing incandescent lamps with an input power

泡，應檢附經濟部能源局同意文件。 exceeding or equal to 25W should provide an
approval document issued by the Bureau of Energy,
Ministry of Economic Affairs.
Approval from the Ministry of Economic Affairs is

301 應檢附經濟部同意文件。 required.
26 24
輸入　Imp.
343 限由中央印製廠憑中央銀行發行局 Importation shall be made only by China Engraving
同意文件辦理簽證進口。 & Printing Works with the requisite approval
document from the Issue Department of the
Central Bank of China.
344 應檢附中央銀行發行局之同意文 An approval from the Issue Department of the

件。 Central Bank of China is Required.
362 應檢附直轄巿或縣（巿）警察局同 An approval from the local city or county police

意文件。 administration is required.
363 應檢附內政部警政署同意文件 An approval from the National Police
，但軍事機關應檢附國防部同意 Administration, Ministry of the Interior is required.
文件。 if the imported goods are for military authority use,
then an approval from the Ministry of National
Defense is required.
366 應檢附內政部核發之同意文件或非 Approval from the Ministry of the Interior, or a

屬爆竹煙火管理條例列管項目之證 certificate stating that the items are not controlled
明文件。 under the Firework and Firecracker Regulation Act
issued by the Ministry of the Interior is required.
367 進口量達 50 公斤（含）以上者，應 Approval from the Ministry of the Interior is

檢附內政部許可文件。 required when the quantity of the commodity to be
imported is equal to or more than 50 kilograms.
368 應檢附 Kimberley Process 參與方指 The Kimberley Process Certificate issued by the
定機關核發之 Kimberley Process 證 designated export authority of the Kimberley
書。 Process Participant is required.
375 一、進口經勞動部指定或公告指定 1. Importation of the required or regulated

之機械、設備或器具（以下簡稱受 machinery, equipment and tools by the Ministry
指定產品），應取得勞動部核發之 of Labor (MOL) (hereinafter referred to as "the
登錄完成通知書，或勞動部認可之 regulated Goods") must be handled according to
型式驗證機構核發之型式驗證合格 the following regulations: (1) A copy of the
證書，並應申報填列登錄完成通知 registration document for the required Goods
書號碼（十四碼）或型式驗證合格 issued by the MOL or the Conformity Certificate
證明書號碼（十四碼）。二、進口符 (COC) of Type-Certification issued by the
合下列之受指定產品，於取得勞動 designated Type-Certification Bodies (TCBs)
部核發同意免申報登錄或免驗證文 should be obtained, and; (2) the number of the
件，及於進口報單填列指定專用代 registration document or the COC (all consisting
碼者，免依第一項規定辦理： of 14 letters and digits) must be declared and
（一）進口非屬勞動部指定之機 listed in the import declaration.2. For the
械、設備或器具。（二）屬專供國防 importation of the regulated Goods which meet
軍事、科技研究、實驗、展覽或測試 any one of following conditions, these have been
用途者，已取得目的事業主管機關 granted the Approval document by the MOL and
核發之確認文件。（三）進口機械、 the specialized code should be listed on the
設備或器具，於國內組裝、加工 import application are exempted from the above
後，將復運出口。 regulations of item 1 :(1) Importing Goods are
exemption from the regulated scope, (2)
Importation of Goods for military or national
31 27
25
輸入　Imp.
defense use, sole purpose of technological

research and development, experimental study,
exhibition or testing use, an approval issued by
the Authority. (3) Certain Goods to be imported
will be exported after further processing or
assembling.
401 應檢附行政院農業委員會同意文 Approval from the Council of Agriculture,
件。 Executive Yuan is required.
402　應檢附種苗業登記證影本，但進口 A photocopy of seed plant enterprise registration
數量在 100 公克以下者，得免附。 certificate is required, unless the quantity of the
commodity to be imported is below 100 grams.
403 進口肥料應檢附行政院農業委員會 To import fertilizer, a photocopy of the fertilizer
核發之肥料登記證影本（限原證持 registration certificate (this certificate should be
有者進口）或同意文件。 used exclusively by the owner himself) or a notice of
approval from the Council of Agriculture, Executive
Yuan is required.
404 (一)進口飼料，應檢附行政院農業 (1) For importation of feedstuff, a photocopy of
委員會核發之飼料輸入登記證影本 registration certificate for importation of feedstuff
或農委會、台北市、高雄市政府核發 issued by the Council of Agriculture, Executive
Yuan or a photocopy of registration certificate for
之飼料製造登記證影本（持飼料製 manufacturing of feedstuff issued by the Council of
造登記證申請進口者，僅限飼料工 Agriculture, Executive Yuan, Taipei or Kaohsiung
廠進口自用飼料原料）。(二)進口飼 City Government is required. (the importer who may
料添加物，應檢附行政院農業委員 use the registration certificate for manufacturing of
會核發之飼料添加物輸入登記證影 feedstuff in applying for importation of feedstuff is
本（以上飼料或飼料添加物品目以 limited to the manufacturer of feedstuff, who will
行政院農業委員會公告者為準）。 use the feedstuff as materials by himself). (2) For
importation of feedstuff additives, a photocopy of
(三)非飼料或飼料添加物登記證持
registration certificate for importation of feedstuff
有者，應加附持有者之授權文件， additives issued by the Council of Agriculture,
或於登記證影本上加蓋授權使用之 Executive Yuan is required. (The above mentioned
章戳。(四)如屬樣品、贈品，應檢附 feedstuff and feedstuff additives should be limited to
行政院農委會或台北市、高雄市政府 those duly announced by the Council of Agriculture,
核發之進口同意文件。 Executive Yuan). (3) For non-certificate holder, they
shall submit an application for importation together
with an authorization documentation issued by the
owner of such a certificate or a stamp on the
photocopy of the said certificate indicating that
authorization to use the relevant certificate has been
granted. (4) If the imported goods are samples or
gifts, an approval from the Council of Agriculture,
Executive Yuan, Taipei or Kaohsiung City
Government is required.
405 進口農藥：(一)農藥成品應檢附行 For importation of pesticides: (1) A photocopy of

政院農業委員會核發之農藥許可證 pesticide (import) license and a license for dealing in
及農藥販賣業執照影本。(二)農藥原 pesticides issued by the Council of Agriculture,
26
28
輸入　Imp.
體限由農藥製造業者進口，應檢附 Executive Yuan are required. (2) Application for
農藥（製造）許可證及農藥（原 import of technical grade pesticides is limited to
體）許可證影本。(三)非農藥許可證 pesticide manufacturers. The applicant shall present
持有者，應加附持有者之授權文 both licenses for manufacturing pesticides and
件，或於農藥許可證影本上加蓋授 technical grade pesticides. (3) Non-licensed
權使用之章戳。 importers shall submit an application together with
an authorization documentation issued by the owner
of such a license or a stamp on the photocopy of
pesticide license indicating that authorization to use
the relevant license has been granted.
406 進口動物用藥品（包括原料藥、製劑 For importation of veterinary medicines

及生物藥品）：（一）應檢附(1)動 (including raw material pharmaceutical
物用藥品販賣業許可證影本及行政 products, pharmaceutical products and
院農業委員會核發之輸入動物用藥 biological products): (1) a) A photocopy of
品許可證影本（非輸入動物用藥品 veterinary medicine import license issued by
許可證之持有者，應加附原證持有 the Council of Agriculture, Executive Yuan
者之授權文件或於該許可證影本上 (Non-licensed importers shall submit an
加蓋授權使用之章戳原本），或(2) application together with an authorization
含該成分製劑之製造動物用藥品許 documentation issued by the owner of such a
可證影本及行政院農業委員會動植 license or a photocopy of the medicine license
物防疫檢疫局核發之「動物用藥品自 with a stamp indicating that authorization to use
用原料藥輸入審核通知書」。（二） the license has been granted) and a photocopy
如屬樣品、贈品，應檢附行政院農業 of a veterinary drug dealers license are
委員會動植物防疫檢疫局核發之「動 required, or b) a "Notice For Importing Raw
物用藥品樣品、贈品輸入審核通知 (Bulk) Material Limited to The Veterinary Drug
書」。 Manufacturer Self Use" issued by the Bureau of
Animal and Plant Health Inspection and
Quarantine, Council of Agriculture, Executive
Yuan, and a photocopy of a license for
manufacturing veterinary drug containing the
pharmaceutical products are required. (2) If the
imported goods are samples or gifts, a "Notice
for Importing Veterinary Medicines Samples"
issued by the Bureau of Animal and Plant
Health Inspection and Quarantine, Council of
Agriculture, Executive Yuan is required.
442 應檢附行政院農業委員會漁業署同 Approval from the Fishery Administration, Council

意文件。 of Agriculture, Executive Yuan is required.
451 應檢附行政院農業委員會核發之同意 Importers are required to attach a photocopy of an

文件或完成糧商登記（業務種類含 approval permit or a registered food dealer's
輸入）之證明文件；惟稻穀及糙米 identification document(regisitered item should
應檢附行政院農業委員會核發之同 involve food importation)issued by the Council of
意文件。 Agriculture, but imported rough rice and brown rice
33 29
27
輸入　Imp.
are required to attach a photocopy of an approval

permit issued by the Council of Agriculture,
Executive Yuan..
462 進口英國蘇格蘭威士忌酒，應檢附 Imported Scotch whisky shall be taxed and released

英國海關核發之蘇格蘭威士忌酒酒 upon presentation of a"certificate of age and origin
齡及產地證明書；如屬進口供自用 for Scotch whisky:(C&E 94J)"issued by the
且其數量不超過 5 公升者免附。
Customs of the United Kingdom of Great Britain
and Northern Ireland. Provided that the importation
is for personal use and the quantity does not exceed
5 liters, the above mentioned C&E 94J certificate is
waived.
463 一、應檢附財政部核發之菸酒進口業 1. A photocopy of the tobacco and/or alcohol

importer business license or an approval issued by
許可執照影本或財政部同意文件。如
Ministry of Finance is required. Provided that the
屬進口供自用之菸酒，其數量不超 importation is for self-consumption and the quantity
過下列規定者免附：（一）菸：捲 does not exceed the following, the above mentioned
菸 5 條（1000 支）、雪茄 125 支、菸 documents are not required: (1) Tobacco: 1,000
絲 5 磅。（二）酒：5 公升。二、進口 cigarettes, 125 cigars or 5 pounds of cut tobacco. (2)
供分裝之菸，業者於報關時應報明 Alcoholic beverage: 5 liters.2. For importation of
其用途，並檢附生產國政府或政府 tobacco products to repackage, the usage should be
授權之商會所出具之原產地證明。 specified during customs clearance, and the
certificate of origin issued by the government or
chambers of commerce authorized by the
government of the country of production is required.
465 應檢附（一）產製國政府或其授權 Importers are required to have one of the following

單位出具之產地證明，或（二）經 documents: (1) certificate of origin issued by either
濟部國際貿易局公告出口國與我國 the government of the country of origin or its
諮商取代該國產地證明之文件。 authorized unit; (2) a document in lieu of certificate
of origin from the country of origin that has been
negotiated between the country of origin and our
country and publicly announced by the Bureau of
Foreign Trade.
467 一、供製酒及製藥酒以外工業使用 1.For importation of undenatured ethyl alcohol to be

used by a business other than one registered for the
之自用未變性酒精，應檢附經濟部
manufacture of alcoholic beverages and medicated
工業局之同意文件；供製酒使用之 alcohol, an approval from the Industrial
未變性酒精，應檢附財政部之同意 Development Bureau, Ministry of Economic Affairs
文件；供軍事機關、軍事學校及軍醫 is required. For importation of undenatured ethyl
院使用之自用未變性酒精，應檢附 alcohol to be used by a business registered for the
國防部之同意文件；供製藥酒工業 manufacture of alcoholic beverages, an approval
使用之自用未變性酒精，應檢附衛 from the Ministry of Finance is required. For
生福利部之同意文件；供醫療使用 importation of undenatured ethyl alcohol to be used
by the military authority, military schools, or
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輸入　Imp.
之自用未變性酒精，應檢附衛生主 military hospitals, an approval from the Ministry of

National Defense is required. For importation of
管機關核發之開業證明文件影本；
undenatured ethyl alcohol to be used by a business
供檢驗使用之自用未變性酒精，應 registered for the manufacture of medicated alcohol,
檢附檢測產品之各主管機關同意或 an approval from the Ministry of Health and Welfare
證明用途文件；供學校實驗研究使 is required. For importation of undenatured ethyl
用之自用未變性酒精，應檢附教育 alcohol to be used for medication, a copy of practice
部之同意文件；供中央研究院實驗 license issued by the health competent authority is
研究使用之自用未變性酒精，應檢 required. For importation of undenatured ethyl
附中央研究院之同意文件；供能源 alcohol to be used for inspection, an approval or a
proof of purpose issued by the competent authorities
使用之自用未變性酒精，應檢附經
of relevant products is required. For importation of
濟部能源局之同意文件。二、酒精成 undenatured ethyl alcohol to be used for
分達百分之九十九點五以上，且單 experimentation research by schools, an approval
位包裝容量為五公升以下之無水酒 from the Ministry of Education is required. For
精，供醫療、檢驗、實驗研究使用 importation of undenatured ethyl alcohol to be used
者，應檢附財政部核發之未變性酒 for experimental research by the Academia Sinica,
精進口業許可執照影本。 an approval from the Academia Sinica is required.
For importation of undenatured ethyl alcohol to be
used for energy, an approval from the Bureau of
Energy, Ministry of Economic Affairs is required.
2.For importation of dehydrated alcohol with
alcoholic strength over 99.5% and unit volume of
less than five liters to be used for medication,
inspection and experimental research, an import
license of undenatured ethyl alcohol issued by the
Ministry of Finance is required.
501 應檢附衛生福利部同意文件。 Approval from the Ministry of Health and Welfare is

required.
502 進口乾品：（一）應檢附中藥商執 For importing dry goods:(1) A photocopy of

business license for dealing with Chinese medicine (
照影本或衛生福利部核發之藥品製
or pharmaceutical manufacturing license issued by
造許可證影本。（二）進口粉末貨 the Ministry of Health and Welfare ) is required.(2)
品，應另檢附衛生福利部核發之藥 Importing powder goods should be attached a
品許可證影本，或衛生福利部核發 photocopy of the drug license issued by the Ministry
之同意文件。（三）貨品名稱應載明 of Health and Welfare, or an approval document
中文本草名及中藥材或中藥粉。進口 issued by the Ministry of Health and Welfare.(3)
非乾品，不受前述之限制。 Commodity description shall indicate the specific
name in Chinese and Chinese medicine materials or
Chinese medicine powder.The above regulations do
not apply to importing non-dry goods.
503 進口人用藥品（包括製劑、原料藥、 Importation of drugs (including pharmaceutical

助診藥類及人用生物製劑）：應檢 products, active pharmaceutical ingredients,
附（一）藥商許可執照影本及衛生 diagnostics and biological products) for human use
福利部核發之（輸入）藥品許可證 requires either of the following: (1) a photocopy of
影本，或（二）衛生福利部核發之 the drug (import) license issued by the Ministry of
同意文件。 Health and Welfare together with a photocopy of the
license of the pharmaceutical firm; or (2) an
approval issued by the Ministry of Health and
35 31
29
輸入　Imp.
Welfare.
504 一、進口人用醫療器材應依下列規定 1. Importation of medical devices for human

辦理：（一）應檢附衛生福利部核 use must be handled according to the following
發之醫療器材許可證影本或同意文 regulations: (1) A photocopy of the medical
件，並應申報填列醫療器材許可證 devices pre-marketing license or an approval
號碼（十四碼）。（二）如屬危險性 document issued by the Ministry of Health and
醫療儀器，除應檢附衛生福利部核 Welfare should be submitted. In addition, the
發之醫療器材許可證影本，及申報 number of the pre-marketing license (consisting
填列醫療器材許可證號碼（十四 of 14 letters and digits) must be declared and
碼）外，並須檢附衛生福利部核准 listed in the import declaration . (2) If the
醫療機構購置之同意文件。二、非供 medical devices being imported are dangerous,
人用者免依上述規定辦理。 then besides the photocopy of the medical
device pre-marketing license and the license
number declared and listed in the import
declaration, an approval of the medical
institutions/facilities procurement from the
Ministry of Health and Welfare is also required.
2. Importation of medical devices which are not
for human use are exempted from the above
regulations.
505 進口中藥藥品（藥品許可證處方內 Importation of Chinese medicines (with the

容以中文標示者）應檢附（一）藥 content of the formula of the drug written in Chinese
商許可執照影本及衛生福利部核發 on the import license) requires either of the
之（輸入）藥品許可證影本，或 following: (1) a photocopy of the drug (import)
（二）衛生福利部中醫藥司核發之 license issued by the Ministry of Health and Welfare
同意文件。 together with a photocopy of the license of the
pharmaceutical firm; or (2) an approval issued by
the Department of Chinese Medicine and Pharmacy,
Ministry of Health and Welfare.
506 進口人用藥品（包括製劑、原料藥、助 Importation of drugs (including pharmaceutical

診藥類及人用生物製劑）：　應檢 products, active pharmaceutical ingredients,
附（一）藥商許可執照影本及衛生 diagnostics and biological products) for human use
福利部核發之（輸入）藥品許可證 requires either of the following: (1) a photocopy of
影本，或（二）衛生福利部核發之 the drug (import) license issued by the Ministry of
30
32
輸入　Imp.
同意文件。（三）如屬專供研究或實 Health and Welfare together with a photocopy of the
驗用之抗生素及其衍生物，於進口 license of the pharmaceutical firm; or (2) an
報單填列專用代碼　ＤＨＭ９９９ approval issued by the Ministry of Health and
９９９９９５０６，免依上述規定 Welfare.(3)Importing antibiotics and their other
辦理。 derivatives for research use, or experiment use
should list the special code DHM99999999506 on
the import application and is exempted from the
above regulations.
507 （一）進口含藥化粧品，應檢附衛 (1) For importation of medicated cosmetics or

生福利部核發之許可證影本。（二） cosmetic colors, a photocopy of license issued by the
非許可證持有者，應加附持有者之 Ministry of Health and Welfare is required. (2) Non-
licensed importers shall submit an application
授權文件或於許可證影本上加蓋授 togerther with an authorization document issued by
權使用章戳。（三）如屬樣品、贈 the owner of sucha license or a photocopy of the
品，應檢附衛生福利部核發之核准 said license with a stamp indicating that
函。 authorization to use this photocopy has been
granted.(3) If the imported goods are samples or
gifts, an approval letter issued by the Ministry of
Health and Welfare is required.
508 一、進口食品添加物應依下列規定辦 1. For importation of food additives must be

理：（一）輸入衛生福利部發布「食 handled according to the following regulations: (1)
品添加物使用範圍及限量暨規格標 If the petitioned food additive (excluding flavorings)
is a single chemical enlist in the current "Standards
準」收載之單方食品添加物（香料除 for Specification, Scope, Application and Limitation
外），應檢附衛生福利部核發之食 of Food Additives", a photocopy of the food
品添加物許可證影本，並依 F01 規 additives license issued by the Ministry of Health
定辦理。（二）如屬香料或複方食品 and Welfare is required, and shall be governed by
添加物，應依 F01 規定辦理。二、進 the regulation of "F01". (2) For importation of
口非食品添加物之食品原料，應依 F flavorings or food additive mixtures, shall be
01 規定辦理。三、如屬食品添加物之 governed by the regulation of "F01".2. For
importation of foods but not food additives, shall be
樣品、贈品，應檢附衛生福利部核發
governed by the regulation of "F01". 3. If the
之「貨品進口同意書申請書（食品、 imported food additives and it is samples or gifts, a"
添加物樣品）」。四、進口非供食品或 application import certificate" issued by the Ministry
食品添加物用途者，於進口報單填 of Health and Welfare is required. 4. Importation of
列專用代碼 DH999999999508，免依 commodity not to be used as foods or food additives,
上述規定辦理。 should list the special code DH999999999508 on the
import application and is exempted from the above
regulations.
509 （一）進口屬藥品，應依 503 規定辦 (1) For importation of medicine, it is governed by

理。（二）進口屬食品添加物，應依 the regulation of "503".(2) For importation of food
508 規定辦理。（三）進口非屬上述 additives, it is governed by the regulation of "508".
項目者，應註明「本貨品非屬藥品、 (3)Importation of commodity not belong the
食品添加物」字樣，免依上述規定辦 aforesaid items shall be exempted from the aforesaid
regulations, but a clear indication that the
理。
commodity is " not belong to medicine and food
37 33
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輸入　Imp.
additives" is required.
511 進口錠劑、膠囊狀食物製品，應檢附 For importation of foods in capsule or tablet form, a

衛生福利部許可文件（該許可文件 written approval from the Ministry of Health and
僅限申請之進口業者自行持用，不 Welfare is required. (This APPROVAL should be used
得授權其他業者使用）。如屬樣品、 exclusively by the owner himself and authorization to
贈品，應檢附衛生福利部核發之「食 use by others is prohibited.) If the imported goods are
samples or gifts, a"Notice for Food (Additives) Samples
品（添加物）樣品輸入審核通知
Import Approval issued by the Ministry of Health and
書」。
Welfare is required.
513 （一）進口中藥材，應依 502 規定辦 (1) Importation of Chinese medicine materials shall
理。（二）進口非供中藥用者，應註 comply with the regulation of "502". (2)
明「非中藥用」字樣，免依 502 規定 Importation of commodity not to be used as
辦理。 Chinese medicine shall be exempted from
complying with the regulation of "502", but a
clear indication that the commodity is "not to be
used as Chinese medicine" is required.
514（一）進口屬食品及其相關產品，應
(1) Importation of foods and food-relevant
依Ｆ０１規定辦理。（二）進口屬中
藥材，應依５０２規定辦理。（三） products is governed by the regulation of "F01".
進口本項貨品未取得上開主管機關 (2) Importation of Chinese
輸入許可文件者，不准進口。 medicine materials shall comply with the
regulation of "502".(3) For importing good
under this item without import
approval document from the competent
authority, is not allowed to be imported.
522 進口管制藥品（包括人用、動物用麻 For importation of controlled drugs (including

醉藥品、影響精神藥品及其原料）應 narcotics drugs and psychotropic substances for
檢附衛生福利部食品藥物管理署核 human use or veterinary medicines as well as active
發之同意文件（輸入憑照或輸入同 pharmaceutical ingredient), an approval issued by
意書）；該同意文件第二聯於通關 Food and Drug Administration, Ministry of Health
時經海關核驗簽署後，由進口人交 and Welfare is required. Importer must return one
還食品藥物管理署。 copy of the above mentioned approval to issuing
authority after clearance and endorsement by
customs.
526 （一）進口診斷用之試劑及配置試 (1)Importing reagents and prepared reagents for

劑，不論是否有底襯，不包括第 diagnostic use, whether on a backing or not, and
3002 節或第 3006 節所列者，應檢附 other than those of heading No. 30.02 or 30.06,
衛生福利部核發之同意文件。（二） should provide an approval document issued by the
進口研究用、實驗用或非供人用之試 Ministry of Health and Welfare. (2)Importing
reagents for research use, or experiment use, or not
劑，於進口報單填列專用代碼
for human use, should list the special code
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輸入　Imp.
DHM99999999999 ，免依上述規定辦 DHM99999999999 on the import application and is
理。 exempted from the above regulations.
(1) Importation of Chinese medicine materials shall

528（一）進口中藥材，應依５０２規定 comply with the regulation of "502".
辦理（二）進口食品及相關產品， (2)Importation of foods andfood-relevant
應依Ｆ０１規定辦理（三）進口非 products is governed by the regulation of "F01".
屬上述項目者，應註明實際用途， (3) Importation of commodity not belong to
免依上述規定辦理。 theaforesaid items shall be exempted the
Practical use is required.
529（一）進口屬人用藥品，應依５０３ (1)Importation of medicines for human use is
規定辦理。（二）進口屬食品及其相 governed by the regulation of "503". (2)Importation
of foods andfood-relevant products is governed by
關產品，應依Ｆ０１規定辦理。
the regulation of "F01". (3)Importation of
（三）
commodity not belong the aforesaiditems shall be
進口非屬上述項目者，應註明「本貨品 exempted from the aforesaid regulations, but a clear
非屬人用藥品、食品或食品相關產 indication that the commodity is "not to be used as
品」字樣，免依上述規定辦理。 human medicines and foods or food-relevant
products " is required.
550 應檢附行政院環境保護署核發之同 Approval from the Environmental Protection

意文件。 Administration, Executive Yuan is required.
551 應檢附直轄市、縣市主管機關核發 Consent letter from a competent authority at the

之同意文件。輸出國為日本且該同意 municipal, city or county government level is
文件註明屬有害事業廢棄物者，應另 required. When the waste is stated as hazardous
檢附日本海關已用印之「輸出移動書 industrial waste in the mentioned consent letter,
類」，憑以報關進口。 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.
552 進口環境用藥（包括原體、成品）， For importation of environment medicines

應檢附：（一）１．行政院環境保 (including technical grade environment medicines,
護署核發之環境用藥輸入許可證影 environment medicines products): (1)(a) A
本。非環境用藥輸入許可證持有者，
photocopy of an environment medicine import
應加附持有者之授權文件，或於環
境用藥許可證影本上加蓋授權使用 license issued by the Environmental Protection
之章戳。２．環境用藥販賣業許可執 Administration, Executive Yuan, is required. Non-
照影本。但環境用藥製造業者進口環 licensed importers shall submit an application
境用藥原體得檢附具該原體成分之 together with an authorization documentation issued
環境用藥製造許可證影本；或
by the owner of such a license or photocopy of an
（二）行政院環境保護署核發之專
供試驗研究、教育示範、專案防治或 environment sanitation medicine license with a
申請登記用樣品同意文件；或 stamp indicating that authorization to use it has been
（三）非屬公告之環境用藥微生物 granted. (b) A photocopy of a license for dealing in
製劑或污染防治用藥，應檢附行政 environment medicines is required. But if the
院環境保護署證明文件。
technical grade environment medicines are imported
39 35
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輸入　Imp.
by a manufacturer, the manufacturer may submit a

photocopy of a license for the manufacture of
environment medicines containing the said
components. Or(2)an approval issued by the
Environmental Protection Administration, Executive
Yuan, is required, if the imported goods are samples
provided exclusively for experimental research,
educational demonstrations, special control projects,
or for license application. Or(3)If the microbial
preparations used as environment agents and
pollution control agents are not announced by the
Envrionmental protection Administration (EPA), a
certificate issued by the EPA is required for customs
clearance.
553 進口毒性化學物質，應檢具經進口 For importation of toxic chemicals, a completed

地環境保護主管機關備查之運送聯 delivery form which has been approved by the
單辦理通關放行，如非屬環保署公 government authority of the importing country in
告列管之毒性化學物質，應驗憑環 charge of environmental protection is required for
保署出具之不列管證明文件通關放 customs clearance; but if the imports are not
行。 controlled items announced by the Environmental
Protection Administration (EPA), a certificate of no
control issued by the EPA is required for customs
clearance.
554 （一）應檢附直轄市、縣（市）主管 (1)To import dry cell batteries, the designated

機關核發之指定電池汞、鎘含量確認 battery mercury/cadmium content confirmation
文件。（二）如屬進口供檢驗之電 document issued by competent authority at the
池，且數量不超過 30 個者，應檢附 municipal, county (city) government level is
直轄市、縣（市）主管機關核發之同 required. (2)If the amount of batteries imported for
意函。 laboratory testing is under 30, a competent authority
at the municipal, county (city) government level
permission letter is required.
555 輸入 7.1kw 以下含有 HCFC-22 之空氣 Importing window-type air conditioners (including
調節器，應檢附行政院環境保護署同 split-type) with a cooling capacity below 7.1kw and
意文件。 using HCFC-22 as a refrigerant should provide an
approval document issued by the Environment
Protection Administration, Executive Yuan.
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36
輸入　Imp.
581 應檢附行政院原子能委員會同意文 Approval from the Atomic Energy Council,

件。 Executive Yuan is required.
601 進口航空器（含地面用飛行訓練 For importing aircraft (included ground flying

器）應備妥下列文件，憑以辦理進 trainers), documentations are required as following:
口：（一）進口軍用國家航空器 1. Importing aircraft for military use requires
者，應檢附國防部同意文件。（二） approval from the Ministry of National Defense. 2.
進口中央氣象局辦理高空觀測作業 Importing meteorological balloons for upper-air
用之氣象氣球，應檢附該局核准購 observation performed by the Central Weather
買及同意輸入之證明文件。（三）進 Bureau requires a permit for purchase or import
口上述（一）及（二）以外國家航 issued by the governing authority.3. Importing
空器（緝私、偵察、空照、測量、海防、 national aircrafts other than use for those referred to
消防及警察勤務等）者，限由中央 in the preceding two subparagraphs (e.g. customs,
部會二級以上機關申請，並檢附核 aerial surveillance, aerial photography, aerial survey,
准購買或同意輸入證明文件。（四） coast guard, fire fighting, police services, etc.)
進口民用航空器者，應依附表經審 requires permit or approval for purchase or import
核主管機關函轉交通部民用航空局 issued by authority-in-charge, however, the applicant
核發同意文件。（附表內容：一、進 is limited to the central government agency higher
口人為：民用航空運輸業、普通航空 than (including) the second level under ministries or
業、航空站地勤業、航空器維修業 committees. 4. Importing aircraft for civil use, the
（民航局核給航空器專業維修工廠 application should be first submitted to the
檢定證）、航空人員訓練機構、個人、 authority-in-charge as listed below for approval and
法人，審核主管機關為：交通部民 referring to the Civil Aeronautics Administration,
用航空局。二、進口人為：其他航空 Ministry of Transportation and Communication
維修業、航太研發製造業，審核主管 (MOTC).(List:1. Importers: (1) Civil air transport
機關為：經濟部。三、進口人為：公、 enterprise (2) General aviation enterprise(3) Airport
私立學校，審核主管機關為：教育 ground service provider (4) Aircraft repair and
部。） maintenance services provider (holding a certificate
of aircraft repair and maintenance factory issued by
the Civil Aeronautics Administration)(5) Aviation
training organization(6) individual or juridical
person, the authority-in-charge is Civil Aeronautics
Administration, Ministry of Transportation and
Communications. 2. Importers: (1) Other
aeronautical repair and maintenance services
provider (2) Aerospace research and development
institute and manufacture, the authority-in-charge is
Ministry of Economic Affairs. 3. Importers: Public
or private school, the authority-in-charge is Ministry
of Education.)
41 37
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輸入　Imp.
輸入規定代號 601 之附表：
進口人審核主管機關
一、民用航空運輸業
交通部民用航空局
二、普通航空業
三、航空站地勤業
四、航空器維修業（民航局核給航空器專業維修工廠檢
定證）交通部
五、航空人員訓練機構
六、其他航空維修業
經濟部
七、航太研發製造業
八、公、私立學校教育部
九、個人、法人交通部
Attached list for Import Regulation Code No. 601:
Authority-in-charge for
Importer
inspection
1. Civil air transport enterprise Civil Aeronautics
2. General aviation enterprise Administration, Ministry of
Transportation and
Communications
3. Airport ground service provider
4. Aircraft repair and maintenance services provider (holding
Ministry of Transportation and
a certificate of aircraft repair and maintenance factory issued
Communications
by the Civil Aeronautics Administration)
5. Aviation training organization
6. Other aeronautical repair and maintenance services Ministry of Economic Affairs
provider
7. Aerospace research and development institute and
manufacture
8. Public or private school Ministry of Education
36
Ministry of Transportation and
9. Individual or juridical person
Communications
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輸入　Imp.
602 （一）進口屬電信管制射頻器材應 (1) The import of controlled telecommunications

經許可之項目，由海關驗憑國家通 radio frequency devices shall be released by the
訊傳播委員會核發之電信管制射頻 customs against the import permit issued by the
器材進口許可證後放行。但屬軍事 National Communications Commission (NCC), but
專用者，由海關驗憑國防部核發之 those imports for military use shall be released by the
電信管制射頻器材進口許可證後放 customs against the import permit issued by the
行。（二）如非屬應經許可之電信 Ministry of National Defense. (2) The import of non-
管制射頻器材，不論民用或軍事專 controlled telecommunications radio frequency
用，均可免憑前述許可證放行。 devices may be released by the customs without the
（三）經國家通訊傳播委員會或其 above import permit, whether for military use or not.
認可委託之驗證機構型式認證合格 (3) The Telecommunications Terminal Equipment
或符合性聲明證明之無線電信終端 (TTE) and Low-power Radio-frequency Devices (LP)
設備或低功率射頻電機，免請領進 which have been granted approval certificate or
口許可證。但應憑國家通訊傳播委 Declaration of Conformity (DoC) certificate by the
員會或其認可委託之驗證機構核發 NCC or the Regulatory Certification Bodies (RCBs)
之電信終端設備審定證明、電信終 may exempt from application of import permit. But
端設備符合性聲明證明、低功率射 those imports shall be released by the customs against
頻電機型式認證證明或低功率射頻 TTE approval certificate, TTE DoC certificate, LP
電機符合性聲明證明辦理通關。 approval certificate or LP DoC certificate issued by
（備註：原由電信總局核發之前揭 the NCC or the RCBs. (Note: The import permit
證明文件亦適用本規定。） issued by the Directorate of General
Telecommunications (DGT) is also valid under this
regulation.)
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606 進口船舶除下列船舶外，均應檢附 For the importation of vessels or ships, an approval

from Maritime and Port Bureau(MPB) is required
交通部航港局同意文件：一、不適
unless vessels or ships meet any one of following
用船舶法規定之船舶（軍事建制之 conditions:1.Ships not applied to the Law of Ships:(1)
艦艇、龍舟、獨木舟及非動力帆船、 Naval crafts of military organization.(2) Dragon
消防及救災機構岸置之公務小船、 boats, canoes and non-powered sailboats.(3) Business
推進動力未滿十二瓩之非漁業用動 small ships coast-anchored by the fire and rescue
力小船）。二、遊艇及動力帆船。 organization.(4) Powered small ships with a
propulsive power under 12 kilowatts and not used for
fishing.2.Yachts and powered sailboats.
608 駕駛盤限為左方者；但總重逾 150 Only for steering wheel on left side. However, the
公噸，且寬度逾 3.5 公尺及高度逾 vehicle of the gross vehicle weight more than 150MT,
the width more than 3.5m and the height more than
5.6 公尺者，不在此限。
5.6m is excluded.
612 進口航空器（含地面用飛行訓練 For importing halon fire-extinguishers for aircraft

器）用途之滅火器（含有三氟 (included ground flying trainers), containing
一溴甲烷（海龍１３０１）、二
bromotrifluoromethane (halon- 1301),
氟一氯一溴甲烷（海龍１２１
１）或四氟二溴乙烷（海龍２ bromochlorodifluoromethane (halon-1211) or
４０２）藥劑）者，應依附表 dibromotetrafluoroethane (halon-2402), the applicant
經審核主管機關函轉交通部民 is first submitted to the authority-in-charge as listed
用航空局核發同意文件。（附表 below for approval and referring to the Civil
內容：（一）軍用國家航空器
Aeronautics Administration, Ministry of
所需海龍滅火器者，審核主管
機關為國防部。（二）軍用以外 Transportation and Communication (MOTC). (List: 1.
國家航空器（緝私、偵察、空照、 Importing halon fire-extinguishers for military use,
測量、海防、消防及警察勤務 the authority-in-charge is the Ministry of National
等）所需海龍滅火器者，審核 Defense. 2. Importing halon fire-extinguishers for
主管機關為各目的事業主管機
national aircrafts other than use for military (e.g.
關。（三）民用航空器所需海龍
滅火器者，審核主管機關為交 customs, aerial surveillance, aerial photography, aerial
通部民用航空局。） survey, coast guard, fire fighting, police services,
etc.), the authority-in-charge is the central
government agency higher than (including) the
second level under ministries or committees. 3.
Importing halon fire-extinguishers for civil aircraft
use, the authority-in-charge is the Civil Aeronautics
Administration, Ministry of Transportation and
Communication.)
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641 應檢附國防部同意文件。 Approval from the Ministry of National Defense is
required.
801 （一）進口農藥，應依 405 規定 . (1) Importation of pesticides is governed by the

辦理。（二）進口動物用藥品，應 regulation of "405". (2) Importation of veterinary
依 406 規定辦理。（三）進口環境 medicines is governed by the regulation of "406". (3)
衛生用藥品，應依 552 規定辦理。 Importation of environment sanitation medicines is
（四）進口毒性化學物質，應依 governed by the regulation of "552". (4) Importation
553 規定辦理。（五）進口非屬上 of toxic chemicals is governed by the regulation of
述項目者，應註明「本貨品非屬農 "553".(5) Importation of commodity not belong the
藥、動物用藥品、環境衛生用藥品 aforesaid items shall be exempted from
及毒性化學物質」字樣，免依上述
規定辦理。
802 （一）進口人用藥品，應依 503 規 (1) Importation of medicines for human use is

定辦理（二）進口動物用藥品，應 governed by the regulation of"503".(2) Importation of
依 406 規定辦理。（三）進口非屬 veterinary medicines is governed by the regulation of
上述項目者，應註明「本貨品非屬 "406".(3)Importation of commodity not belong the
人用藥品、動物用藥品」字樣，免依 aforesaid items shall be exempted from the aforesaid
上述規定辦理。 regulations, but a clear indication that the commodity
is "not to be used as human use and veterinary
medicines" is required.
803（一）進口醫療器材，應依 504 規 (1) Importation of medical equipment is governed by

定辦理（二）進口低週波、高週波、 the regulation of"504".(2) Importation of low-
超音波、超短波器材，應依 602 規 frequency, high-frequency, ultrasonic and ultra-short
定辦理。
wave equipment is governed by the regulation of
"602".
804（一）進口人用藥品，應依 503 規 (1) Importation of medicines for human use is

定辦理（二）進口人用醫療器材， governed by the regulation of"503".(2) Importation of
應依 504 規定辦理。（三）進口動 medical devices for human use is governed by the
物用藥品，應依 406 規定辦理。 regulation of"504" (3)Importation of veterinary
（四）進口非屬上述項目者，應註 medicines is governed by the regulation of "406".
明「本貨品非屬人用藥品、人用醫療 (4)Importation of commodity not belong the aforesaid
器材、動物用藥品」字樣，免依上述 items shall be exempted from the aforesaid
規定辦理。 regulations, but a clear indication that the commodity
is "not to be used as human medicines, medical
devices for human use and veterinary medicines" is
required.
45 41
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805 （一）進口農藥，應依 405 規定 (1) Importation of pesticides is governed by the

辦理。（二）進口毒性化學物質， regulation of "405". (2) Importation of toxic
應依 553 規定辦理。（三）進口非 chemicals is governed by the regulation of "553".
屬上述項目者，應註明「本貨品非 (3)Importation of commodity not belong the aforesaid
屬農藥、毒性化學物質」字樣，免依 items shall be exempted from the aforesaid
上述規定辦理。 regulations, but a clear indication that the commodity
is "not pesticides and toxic chemicals" is required.

定辦理。（二）進口動物用藥品， governed by the regulation of"503".(2)Importation of
應依 406 規定辦理。（三）進口飼 veterinary medicines is governed by the regulation of
料或飼料添加物，應依 404 規定辦 "406".(3) Importation of feedstuff or feedstuff
理。（四）進口食品添加物，應依 additives is governed by the regulation of "404".(4)
508 規定辦理。（五）進口醫療器 Importation of food additives is governed by the
材，應依 504 規定辦理。（六）進 regulation of "508".(5) Importation of medical
口非屬上述項目者，應註明「本貨 equipment is governed by the regulation of "504".
品非屬人用藥品、動物用藥品、飼料 (6)Importation of commodity not belong the aforesaid
或飼料添加物、食品添加物、醫療器 items shall be exempted from the aforesaid
材」字樣，免依上述規定辦理。 regulations, but a clear indication that the commodity
is "not to be used as human use, veterinary medicines,
feedstuff or feedstuff additives, food additives and
medical equipment" is required.

定辦理。（二）進口動物用藥品， governed by the regulation of "501". (2)Importaition
應依 406 規定辦理。（三）進口非 of veterinary medicines is governed by the regulation
of "406".(3)Importation of commodity not belong the
屬上述項目者，應註明「本貨品非
aforesaid items shall be exempted from the aforesaid
屬人用藥品、動物用藥品」字樣，免
regulations, but a clear indication that the commodity
依上述規定辦理。 is "not to be used as human use and veterinary
808（一）進口人用藥品，應依５０６ (1) Importation of medicines for human use is

規定辦理（二）進口動物用藥品， governed by the regulation of"506".(2) Importation of
應依４０６規定辦理。（三）進口 veterinary medicinesis governed by the regulation of
"406".(3) importation of food and food additives is
食品及食品添加物，應依５０８規
governed by the regulation of"508".(4)Importation of
定辦理。（四）進口非屬上述項目
commodity not belong the aforesaid items shall be
者，應註明「本貨品非屬人用藥品、 exempted from the aforesaid regulations,but a clear
動物用藥品、食品及食品添加物」字 indication that the commodity is "not to be used as
樣，免依上述規定辦理。 human use, veterinary medicines, food and food
additives" is required.

定辦理。（二）進口動物用藥品， governed by the regulation of"506".(2)Importation of
應依 406 規定辦理。（三）進口飼 veterinary medicines is governed by the regulation of
"406".(3) Importation of feedstuff or feedstuff
料或飼料添加物，應依 404 規定辦
40
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輸入　Imp.
理。（四）進口食品添加物，應依 additives is governed by the regulation of "404".(4)

508 規定辦理。（五）進口醫療器 Importation of food additives is governed by the
材，應依 504 規定辦理。（六）進 regulation of "508".(5) Importation of medical
equipment is governed by the regulation of "504".
口非屬上述項目者，應註明「本貨
(6)Importation of commodity not belong the aforesaid
品非屬人用藥品、動物用藥品、飼料
items shall be exempted from the aforesaid
或飼料添加物、食品添加物、醫療器 regulations, but a clear indication that the commodity
材」字樣，免依上述規定辦理。 is "not to be used as human use, veterinary medicines,
feedstuff or feedstuff additives, food additives and
medical equipment" is required.
810 (一)進口人用藥品，應依 503 規 (1) Importation of medicines for human use is

定辦理。 (二)進口環境衛生用藥 governed by the regulation of "503". (2) Importation
品，應依 552 規定辦理。(三)進口 of environment sanitation medicines is governed by
the regulation of "552". (3) Importation of veterinary
動物用藥品，應依 406 規定辦理。
medicines is governed by the regulation of "406". (4)
（四）進口含毒性化學物質，應依
Importation of toxic chemicals is governed by the
553 規定辦理。（五）進口非屬上述 regulation of "553". （5）Importation of commodity
項目者，應註明「本貨品非屬人用 not belong the aforesaid items shall be exempted from
藥品、環境衛生用藥品、動物用藥品 the aforesaid regulations, but a clear indication that
及毒性化學物質」字樣，免依上述 the commodity is "not to be used as human use,
規定辦理。 environment sanitation medicines, veterinary
medicines and toxic chemicals" is required.
813 （一）進口管制藥品，應依 522 (1)Importation of controlled drugs is governed by the

規定辦理。（二）進口人用藥品， regulation of "522". (2)Importation of medicines for
應依 501 規定辦理。（三）進口動 human use is governed by the regulation of "501".
(3)Importation of veterinary medicines is governed by
物用藥品，應依 406 規定辦理。
the regulation of
（四）進口非屬上述項目者，應註
"406".(4)Importation of commodity not belong the
明「本貨品非屬管制藥品、人用藥 aforesaid items shall be exempted from the aforesaid
品、動物用藥品」字樣，免依上述規 regulations, but a clear indication that the commodity
定辦理。 is "not controlled drugs, human use and veterinary
814 （一）進口人用中藥藥品，應依 (1) Importation of traditional chinese drugs for human

505 規定辦理。（二）進口動物用中 use is governed by the regulation of "505". (2)
藥藥品，應依 406 規定辦理。 Importation of veterinary chinese medicines is
（三）進口本項貨品未取得上開主 governed by the regulation of "406".(3) For importing
管機關輸入許可文件者，不准進 good under this item without import approval
口。 document from the competent authority, is not
allowed to be imported.
815 （一）進口醫療器材，應依 504 (1) Importation of medical equipment is governed by

規定辦理。（二）進口動物用藥 the regulation of "504". (2) Importation of veterinary
品，應依 406 規定辦理。（三）進 medicines is governed by the regulation of "406".
口非屬上述項目者，應註明「本貨 (3)Importation of commodity not belong the aforesaid
items shall be exempted from the aforesaid
47 43
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輸入　Imp.
品非屬醫療器材、動物用藥品」字 regulations, but a clear indication that the commodity

樣，免依上述規定辦理。 is "not medical equipment and veterinary medicines"
is required.
818 （一）進口人用藥品，應依 503 規定 (1) Importation of medicines for human use is

辦理。（二）進口動物用藥品，應依 governed by the regulation of"503".(2)Importation of
veterinary medicinesis governed by the regulation of
406 規定辦理。（三）進口食品添加
"406". (3) Importation of food additives is governed
物，應依 508 規定辦理。（四）進口 by the regulation of"508".(4) Importation of medical
醫療器材，應依 504 規定辦理。 equipmentis governed by the regulation of "504".
（五）進口非屬上述項目者，應註 (5)Importation of commodity not belong the aforesaid
明「本貨品非屬人用藥品、動物用藥 items shall be exempted from the aforesaid
品、食品添加物、醫療器材」字樣，免
is "not to be used as human use, veterinary medicines,
依上述規定辦理。 food additivesand medical equipment" is required.
820 （一）進口人用藥品，應依５０３ (1) Importation of medicines for human use is

規定辦理。（二）進口人用醫療器 governed by the regulation of "503". (2) Importation
材，應依５０４規定辦理。（三） of medical devices forhuman use is governed by the
進口環境衛生用藥品，應依５５２ regulation of "504".(3) Importation of environment
規定辦理。（四）進口動物用藥 sanitation medicines is governed bythe regulation of
品，應依４０６規定辦理。（五） "552".(4) Importation of veterinary medicines is
進口毒性化學物質，應依５５３規 governed by the regulation of "406". (5)
定辦理。（六）進口食品及食品添 Importationof toxic chemicals is governed by the
加物，應依５０８規定辦理。 regulation of "553".(6) Importation of food and food
（七）進口非屬上述項目者，應註 additives is governed bythe regulation of "508".
明「本貨品非屬人用藥品、人用醫療 (7)Importation of commodity not belong the aforesaid
器材、環境衛生用藥品、動物用藥 items shall be exempted from theaforesaid
品、毒性化學物質、食品及食品添加 regulations, but a clear indication that the commodity
物」字樣，免依上述規定辦理。 is "not to be used as human use, medical devices for
human use, environment sanitation medicines,
veterinary medicines ,toxic chemicals, food and food
additives " isrequired.
821 （一）進口人用藥品，應依 503 規
(1) Importation of medicines for human use is
定辦理（二）進口動物用藥品，應
governed by the regulation of "503".(2) Importation
依 406 規定辦理（三）進口食品及
of veterinary medicines is governed by the regulation
其相關產品，應依 F01 辦理（四） of "406". (3) Importation of foods and food-relevant
進口非屬上述項目者，應註明「本 products is governed by the regulation of "F01". (4)
貨品非屬人用藥品、動物用藥品、食 Importation of commodity not belong to the aforesaid
品及其相關產製品」字樣，免依上 items shall be exempted from "the said regulations,
述規定辦理。」。 but a clear indication that the commodity is not to be
used as human medicines, veterinary medicines,
foods and food-relevant products" is required.

定辦理（二）進口動物用藥品，應 governed by the regulation of "506". (2) Importaition
42
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輸入　Imp.
依 406 規定辦理（三）進口醫療器 of veterinary medicines is governed by the regulation

材，應依 504 規定辦理（四）　進 of "406". (3) Importation of medical equipment is
口食品及相關產品，應依 F01 辦理 governed by the regulation of "504". (4) Importation
of foods and food-relevant products is governed by
（五）　進口非屬上述項目者，應
the regulation of "F01". (5) Importation of commodity
註明「本貨品非屬人用藥品、動物用 not belong to the aforesaid items shall be exempted
藥品、醫療器材、食品及相關產品」 from "the said regulations, but a clear indication that
字樣，免依上述規定辦理。 the commodity is not to be used as human medicines,
veterinary medicines, medical equipment, foods and
food-relevant products" is required.

定辦理（二）進口動物用藥品，應 governed by the regulation of "506". (2) Importaition
依 406 規定辦理（三）進口醫療器 of veterinary medicines is governed by the regulation
材，應依 504 規定辦理（四）進口 of "406". (3) Importation of medical equipment is
感染性生物材料，應依 501 規定辦 governed by the regulation of "504".(4) Importation
of infectious biological materials for experimental
理（五）　進口食品及相關產品，
study is governed by the regulation of "501". (5)
應依 F01 辦理（六）進口非屬上述 Importation of foods and food-relevant products is
項目者，應註明「本貨品非屬人用 governed by the regulation of "F01". (6) Importation
藥品、動物用藥品、醫療器材、感染 of commodity not belong to the aforesaid items shall
性生物材料、食品及相關產品」字 be exempted from "the said regulations, but a clear
樣，免依上述規定辦理。 indication that the commodity is not to be used as
human medicines, veterinary medicines, medical
equipment, infectious biological materials for
experimental study, foods and food-relevant products"
is required.
825（一）進口飼料或飼料添加物，應
依 404 規定辦。（二）進口肥料， (1)Importation of feedstuff or feedstuff additives is
應依 403 規定辦理。（三）進口非 governed by the regulation of "404". (2)Importation
of fertilizer is governed by the regulation of "403".
屬上述項目者，應註明「本貨品非
(3)Importation of commodity not belong the aforesaid
屬飼料或飼料添加物及肥料」字 items shall be exempted from the aforesaid
樣，免依上述規定辦理。 regulations, but a clear indication that the commodity
is "not to be used as feedstuff or feedstuff additives
and fertilizer " is required.
827（一）進口食品及相關產品，應依 (1)Importation of foods and food-relevant products is
Ｆ０１辦理。（二）進口人用藥 governed by the regulation of "F01". (2) Importation
品，應依５０３規定辦理。（三） of medicines for human use is governed by the
進口一般工業用油脂，應依２５１ regulation of "503". (3) Importing industrial oils and
規定辦理。（四）進口生質柴油用 fats not for food, fodder and waste use is governed by
油脂，應依２５５規定辦理。 the regulation of "251". (4) Importing oil for bio-
（五）進口飼料或飼料添加物，應 diesel use is governed by the regulation of"255". (5)
依４０４規定辦理。（六）依出進 Importation of feedstuff or feedstuff additives is
口廠商登記辦法登記之進口人，輸 governed by the regulation of "404". (6) Those who
入油脂非屬應向上述主管機關申請 have registered as importers according to the
Regulations Governing Registration of Exporters and
許可文件者，應向經濟部國際貿易
Importers and import the above goods shall apply for
局申請輸入許可文件。（七）進口 import approval documents with competent authority
本項貨品未取得上開主管機關輸入 of those specific items. If the imported goods are
許可文件者，不准進口。 other than the above-mentioned items, importers shall
apply for import approval documents with the Bureau
49 45
43
輸入　Imp.
of Foreign Trade. (7) For importing good under this

item without import approval document from the
competent authority, is not allowed to be imported.
828（一）進口食品添加物或非食品添 (1) For importation of food additives or foods but not

加物之食品原料，應依５０８規定 food additives , shall be governed by the regulation of
"508". (2)Importation of medicines for human use is
辦理。（二）進口人用藥品，應依
governed by the regulation of "503". (3) Importing
５０３規定辦理。（三）進口一般 industrial oils and fats not for food, fodder and waste
工業用油脂，應依２５１規定辦 use is governed by the regulation of "251". (4)
理。（四）進口生質柴油用油脂， Importing oil for bio-diesel use is governed by the
應依２５５規定辦理。（五）進口 regulation of "255". (5) Importation of feedstuff or
飼料或飼料添加物，應依４０４規 feedstuff additives is governed by the regulation of
定辦理。（六）依出進口廠商登記 "404". (6) Those who have registered as importers
辦法登記之進口人，輸入油脂非屬 according to the Regulations Governing Registration
應向上述主管機關申請許可文件 of Exporters and Importers and import the above
者，應向經濟部國際貿易局申請輸 goods shall apply for import approval documents with
入許可文件。（七）進口本項貨品 competent authority of those specific items. If the
未取得上開主管機關輸入許可文件 imported goods are other than the above-mentioned
items, importers shall apply for import approval
者，不准進口。
documents with the Bureau of Foreign Trade. (7) For
importing good under this item without import
approval document from the competent authority, is
not allowed to be imported.
829（一）進口一般工業用油脂，應依
２５１規定辦理。（二）進口生質 (1) Importing industrial oils and fats not for food,
柴油用油脂，應依２５５規定辦 fodder and waste use is governed by the regulation of
理。（三）進口飼料或飼料添加 "251". (2)Importing oil for bio-diesel use is governed
物，應依４０４規定辦理。（四） by the regulation of "255". (3) Importation of
依出進口廠商登記辦法登記之進口 feedstuff or feedstuff additives is governed by the
人，輸入油脂非屬應向上述主管機 regulation of "404". (4) Those who have registered as
importers according to the Regulations Governing
關申請許可文件者，應向經濟部國
Registration of Exporters and Importers and import
際貿易局申請輸入許可文件。
the above goods shall apply for import approval
（五）進口本項貨品未取得上開主 documents with competent authority of those specific
管機關輸入許可文件者，不准進 items. If the imported goods are other than the above-
口。 mentioned items, importers shall apply for import
approval documents with the Bureau of Foreign
Trade. (5)For importing good under this item without
import approval document from the competent
authority, is not allowed to be imported.
830（一）進口食品及相關產品，應依
(1)Importation of foods and food-relevant products is
Ｆ０１辦理。（二）進口人用藥
governed by the regulation of "F01". (2) Importation
品，應依５０３規定辦理。（三） of medicines for human use is governed by the
進口一般工業用油脂，應依２５１ regulation of "503". (3) Importing industrial oils and
規定辦理。（四）進口生質柴油用 fats not for food, fodder and waste use is governed by
油脂，應依２５５規定辦理。 the regulation of "251". (4) Importing oil for bio-
（五）依出進口廠商登記辦法登記 diesel use is governed by the regulation of "255". (5)
44
46
輸入　Imp.
之進口人，輸入油脂非屬應向上述 Those who have registered as importers according to

主管機關申請許可文件者，應向經 the Regulations Governing Registration of Exporters
濟部國際貿易局申請輸入許可文 and Importers and import the above goods shall apply
for import approval documents with competent
件。（六）進口本項貨品未取得上
authority of those specific items. If the imported
開主管機關輸入許可文件者，不准 goods are other than the above-mentioned items,
進口。 importers shall apply for import approval documents
with the Bureau of Foreign Trade. (6) For importing
good under this item without import approval
document from the competent authority, is not
allowed to be imported.
(1) For importation of food additives or foods but not

food additives , shall be governed by the regulation of
831（一）進口食品添加物或非食品添 "508". (2)Importation of medicines for human use is
加物之食品原料，應依５０８規定 governed by the regulation of "503". (3) Importing
辦理。（二）進口人用藥品，應依 industrial oils and fats not for food, fodder and waste
５０３規定辦理。（三）進口一般 use is governed by the regulation of "251". (4)
工業用油脂，應依２５１規定辦 Importing oil for bio-diesel use is governed by the
理。（四）進口生質柴油用油脂， regulation of "255". (5) Those who have registered as
應依２５５規定辦理。（五）依出 importers according to the Regulations Governing
進口廠商登記辦法登記之進口人， Registration of Exporters and Importers and import
輸入油脂非屬應向上述主管機關申 the above goods shall apply for import approval
請許可文件者，應向經濟部國際貿 documents with competent authority of those specific
items. If the imported goods are other than the above-
易局申請輸入許可文件。（六）進
mentioned items, importers shall apply for import
口本項貨品未取得上開主管機關輸 approval documents with the Bureau of Foreign
入許可文件者，不准進口。 Trade. (6)For importing good under this item without
import approval document from the competent
authority, is not allowed to be imported..
(1) Importing industrial oils and fats not for food,

832（一）進口一般工業用油脂，應依 fodder and waste use is governed by the regulation of
２５１規定辦理。（二）進口生質 "251". (2)Importing oil for bio-diesel use is governed
by the regulation of "255". (3) Those who have
柴油用油脂，應依２５５規定辦
registered as importers according to the Regulations
理。（三）依出進口廠商登記辦法 Governing Registration of Exporters and Importers
登記之進口人，輸入油脂非屬應向 and import the above goods shall apply for import
上述主管機關申請許可文件者，應 approval documents with competent authority of
向經濟部國際貿易局申請輸入許可 those specific items. If the imported goods are other
文件。（四）進口本項貨品未取得 than the above-mentioned items, importers shall apply
上開主管機關輸入許可文件者，不 for import approval documents with the Bureau of
准進口。 Foreign Trade. (4) For importing good under this item
without import approval document from the
competent authority, is not allowed to be imported.

定辦理（二）進口動物用藥品，應 governed by the regulation of"503".(2) Importation of
依 406 規定辦理。（三）進口屬食
veterinary medicines
品添加物，應依 508 規定辦理。
（四）進口非屬上述項目者，應註 is governed by the regulation of "406", (3)
明『本貨品非屬人用藥品、動物用藥 Importation of food additives is governed by the
51 47
45
輸入　Imp.
品、食品添加物』字樣，免依上述規 regulation of "508".(4)Importation of commodity not

定辦理。 belong the aforesaid items shall be exempted from the
aforesaid regulations, but a clear indication that the
commodity is "not to be used as human use,
veterinary medicines and food additives" is required.
835（一）進口人用藥品，應依 506 規
定辦理（二）進口動物用藥品，應 (1) Importation of medicines for human use is
依 406 規定辦理。（三）進口非屬 governed by the regulation of"506".(2) Importation of
上述項目者，應註明「本貨品非屬
veterinary medicines is governed by the regulation of
人用藥品、動物用藥品」字樣，免依
上述規定辦理。 "406".(3)Importation of commodity not belong the
aforesaid items shall be exempted from the aforesaid
is "not to be used as human use, veterinary
A01 進口時應依飼料管理法第二十條、 Importation of feeds shall be made in accordance with

第二十二條及輸入飼料查驗作業要 the Feed Control Act Article 20 , Article 22 and
點規定，向行政院農業委員會公告 "Guideline for Inspection of Feed Imported"
promulgated by the Council of Agriculture of
委託之經濟部標準檢驗局申請辦理
Executive Yuan. The importer shall apply for
輸入查驗。 inspection to the Bureau of Standards Metrology and
Inspection, Ministry of Economic Affairs.
Importation of feeds under this item shall be made in

A02 本項下商品如屬飼料，進口時應依 accordance with Feeds Control Act Article 20, Article
飼料管理法第二十條、第二十二條 22 and "Guideline for Inspection of Feed Imported"
及輸入飼料查驗作業要點規定，向 promulgated by the Council of Agriculture of
行政院農業委員會公告委託之經濟 Executive Yuan. The importer shall apply for
部標準檢驗局申請辦理輸入查驗。 inspection to the Bureau of Standards Metrology and
Inspection, Ministry of Economic Affairs.
B01 進口時，應依行政院農業委員會動 Importation shall be subject to the prescription set

植物防疫檢疫局編訂之「應施檢疫 forth in the Table of Commodities Subject to Legal
動植物品目表」及有關檢疫規定辦 Animal & Plant Quarantine compiled by the Bureau
of Animal and Plant Health Inspection and Quarantine
理。
Council of Agriculture, Executive Yuan.
C01 經濟部標準檢驗局公告應施進口檢 Items subject to legal import inspection announced by
驗商品。 the Bureau of Standards, Metrology and Inspection,
C02 本項下部分商品屬於經濟部標準檢 Some of the commodities under this item subject to
驗局公告應施進口檢驗商品。 legal import inspection announced by the Bureau of
Standards, Metrology and Inspection, Ministry of
Economic Affairs.
46
48
輸入　Imp.
F01 輸入商品應依照「食品及相關產品 Importation of foods shall follow the " Regulations of

輸入查驗辦法」規定，向衛生福利 Inspection of Imported Foods and Related Products".
部食品藥物管理署申請辦理輸入查 The importer shall apply for inspection to the Food
驗。
【註：相關規定應洽衛生福利部 and Drug Administration, Ministry of Health and
食品藥物管理署】。 Welfare (FDA). (Note ： Please contact FDA for
relevant inspection requirements of food imports.)
F02 本項下商品如屬食品、食品器具、食 Importation of products used for food-relevant

品容器或包裝、食品用洗潔劑等食 purposes including foods, food utensils, food
品相關用途或含有前述物品者，應 containers or packaging, food cleansers, or the
依照「食品及相關產品輸入查驗辦 products containing preceding articles shall follow the
法」規定，向衛生福利部食品藥物 " Regulations for Inspection of imported Food and
管理署申請辦理輸入查驗。【註：相 Food-relevant products " promulgated by Ministry of
關規定應洽衛生福利部食品藥物管 Health and Welfare. The importer shall apply for
理署】。 inspection to the Food and Drug Administration,
Ministry of Health and Welfare (FDA). (Note:Please
contact FDA for relevant inspection requirements of
food imports.)
F03 輸入醫療器材應依照「輸入藥物邊 Importation of medical devices shall follow the

境抽查檢驗辦法」規定，向衛生福 "Regulations governing the border inspection of
利部食品藥物管理署申請辦理輸入
imported Pharmaceuticals". The importer shall apply
查驗。
for inspection to the Food and Drug Administration,
Ministry of Health and Welfare (FDA).
H01 衛生福利部公告應施輸入查驗中藥 Items subject to legal inspection of imported Chinese
材，應憑衛生福利部食品藥物管理 herbs announced by the Ministry of Health and
署核發之輸入許可證通知進口。 Welfare. The importer shall apply for inspection to the
Food and Drug Administration, Ministry of Health
and Welfare.
H02 本項下部分中藥材係衛生福利部公 Some of the commodities under this item subject to

告應施輸入查驗中藥材，應憑衛生 legal inspection of imported Chinese herbs announced
福利部食品藥物管理署核發之輸入 by the Ministry of Health and Welfare. The importer
許可證通知進口。 shall apply for inspection to the Food and Drug
Administration, Ministry of Health and Welfare.
WO1 輸入酒品應依照財政部及衛生福 Importation of alcohol shall be made in accordance

利部會銜發布「進口酒類查驗管理
with "Regulations Governing the Inspection of
辦法」規定，向財政部申請辦理輸
Imported Alcohol" jointly promulgated by the
入查驗。
Ministry of Finance and the Ministry of Health and
Welfare. The importer shall apply for inspection to the
Ministry of Finance.
MWO 大陸物品不准輸入。
Importation of Mainland China products is prohibited.
53 49
47
輸入　Imp.
MP1（一）大陸物品有條件准許輸入， (1) Importation of Mainland China products in this

應符合「大陸物品有條件准許輸入 category is conditionally permitted. The importation
項目、輸入管理法規彙總表」之規 should conform to the regulations of "Consolidated
定。（二）「大陸物品有條件准許輸 List of Conditional Import Items of Mainland China
入項目、輸入管理法規彙總表」內列 Origin and Regulations Governing Import of
有特別規定「MXX」代號者，應向 Mainland China Origin Commodities". (2)
國際貿易局辦理輸入許可證；未列 Importation of items on the "Consolidated List of
有特別規定「MXX」代號者，依一 Conditional Import Items of Mainland China Origin
般簽證規定辦理。 and Regulations Governing Import of Mainland
China Origin Commodities" with "MXX" code
requires Import Permit issued by the BOFT;
Importation of items without "MXX" code shall be
subject to the general code of import permit issuance.
48
50
輸入　Imp.
（三）其他相關輸入規定 3. Other Relevant Import Regulations
一、屬行政院農業委員會依動物保護法 1. The animals of which import is prohibited as

公告禁止輸入之動物管制輸入。 announced by the Council of Agriculture, Executive
Yuan under Animal Protection Law are subject to
import control.
二、輸入下列貨品，不論其歸 CCC 何 2. The importation of any of the following products

號列，應依照下列有關規定辦 shall be made in accordance with the requirements
理，違者，廠商應自負相關法律 listed below regardless of their CCC codes. In
責任： violation of the regulation ， the importer shall bear
any derived legal responsibility:
（一）如屬肥料（行政院農業委員 (1) Fertilizers as prescribed by the Council of

會公告），應自行依照輸入 Agriculture of the Executive Yuan: the
規定代號「403」之規定辦理。 importation shall be made in accordance with
the import regulation coded as "403".
（二）如屬飼料及飼料添加物（行 (2) Feedstuff and feedstuff additives as prescribed
政院農業委員會公告），應 by the Council of Agriculture of the Executive
自行依照輸入規定代號 Yuan: the importation shall be made in
「404」之規定辦理。 accordance with the import regulation coded as
"404".
（三）如屬農藥（行政院農業委員 (3) Pesticides as prescribed by the Council of
會公告），應自行依照輸入 Agriculture of the Executive Yuan: the
規定代號「405」之規定辦理。 importation shall be made in accordance with
（四）如屬動物用藥品（行政院農 (4) Veterinary medicines as prescribed by the

業委員會公告），應自行依 Council of Agriculture of the Executive Yuan:
the importation shall be made in accordance
照輸入規定代號「406」之規
with the import regulation coded as "406".
定辦理。
（五）如屬人用藥品，應自行依照 (5) Drugs for human use: the importation shall be

輸入規定代號「501」或「503」 made in accordance with the import regulation
coded as "501" or "503".
之規定辦理。
（六）如屬醫療器材（行政院衛生 (6) Medical devices as prescribed by the

署公告），應自行依照輸入 Department of Health of the Executive Yuan: the
importation shall be made in accordance with
規定代號「504」之規定辦理。
5137
輸入　Imp.
（七）如屬含藥化妝品，應自行依 (7) Medicated cosmetics or cosmetic colors: the

照輸入規定代號「507」之規 importation shall be made in accordance with
定辦理。
（八）如屬錠狀、膠囊狀食物製 (8)Foods in capsule or tablet form: the importation

品，應自行依照輸入規定 shall be made in accordance with the import
regulation coded as "511".
代號「511」之規定辦理。
（九）如屬環境用藥，應自行依照 (9)Environmental agents: the importation shall be

輸入規定代號「552」之規定 made in accordance with the import regulation
coded as "552".
辦理。
（十）如屬毒性化學物質（行政 (10)Toxic chemicals as prescribed by the Environ-

院環境保護署公告），應 mental Protection Administration of the Executive
自行依照輸入規定代號 Yuan: the importation shall be made in
「553」之規定辦理。 accordance with the import regulation coded as
"553".
（十一）如屬管制藥品（行政院公 (11)Controlled drugs as prescribed by the Executive

告），應自行依照輸入規 Yuan: the importation shall be made in
accordance with the import regulation coded as
定代號「522」之規定辦理。
"522".
（十二）輸入有害廢棄物及其他經 (12)Importation of hazardous wastes and general

行政院環境保護署指定之 industrial wastes designated by the Environmental
Protection Administration, Executive Yuan shall be
一般事業廢棄物，應自行
made in accordance with the regulation of "551".
依照輸入規定代號「551」之
規定辦理。
(13)As designated by the Council of Agriculture of
the Executive Yuan, “High-risk invasive alien
(十三) 經行政院農業委員會評估 species: Solenopsis invicta, Rattus exulans,
Limnoperna fortune, Mytilopsis sallei are subject
為禁止輸入之高風險入侵性
to import control.”
外來種:紅火蟻、緬甸小鼠、
河殼菜蛤及似殼菜蛤等 4 項
貨品管制輸入。 (14)Importers shall submit approval documents
issued by the Council of Agriculture, Executive
Yuan (hereinafter referred to as the "COA") for
importation of live wildlife or products thereof as
38
52
輸入　Imp.
(十四) 輸入野生動物保育法列管 governed by the Wildlife Conservation Act, or for
之野生動物活體、其產製品 captive-raised or bred wildlife as announced by
the COA and governed by the Wildlife
或行政院農業委員會公告
Conservation Act.
適用野生動物保育法之人
工飼養、繁殖野生動物,應
於進口前取得行政院農業
委員會之同意文件。
三、輸入規定代號 402（種苗、種 3. Commodities under import regulation code 402

子）、代號 403（肥料）、代號 (seeds), code 403 (fertilizers), code 404 (feedstuffs
and feedstuff additives), code 405 (pesticides),
404（飼料、飼料添加物）、代 code 406 (veterinary medicine), code 502 (Chinese
號 405（農藥）、代號 406（動 raw medicine), code 503 (medicine for human
物用藥品）、代號 502（中藥 consumption), code 504 (medical device), code
507(cosmetics), code 508 (food additives), code
材）、代號 503（人用藥品）、
552 (environment sanitation medicine) and code
代號 504（醫療器材）、代號 553 (toxic chemicals) may be imported with a
507（化粧品）、代號 508（食 photocopy of the approval documents or
品添加物）、代號 552（環境 registration certificates issued by the relevant
competent authorities, upon which the importers
衛生用藥）及代號 553（毒性 shall indicated that "the said photocopy is a
化學物質）等之貨品，其應檢 genuine copy of the original", and the company
附相關主管機關核發之許可文 chops of the importers as well as the responsible
persons shall be affixed.
件或登記證照影本，進口人應
於檢附之證件影本上註明「本
影本與正本相符」及加蓋公司
章、負責人章。
四、進口特定紡織品之產地標示應照下 4. The regulation of marking the correct country of

列規定辦理： origin on certain textile imports is referred to the
followings:
（一）凡進口列屬 CCC 號列第 61、62 (1) All textile products listed in Chapter 61 and 62
章（6117 及 6217 兩節除外）之
(except 6117 and 6217) of the C.C.C. shall, upon
紡織品，均應於貨品本身標示正
確產地，否則不准通關稅放。 importation, bear on each such product an
（二）前述產地標示方式應具顯著性 accurate country of origin marking, failing
與牢固性。 which, it shall be denied customs clearance.
(2) The country of origin marking described above
shall be both conspicuously and firmly affixed
onto the product itself.
5339
輸入　Imp.
5. For importation of yachts (including the floating

五、輸入貨品如屬遊艇（含水上摩托
equipment, such as watercraft), the owner or the
車等未具船型浮具），船舶所有
vessel shall comply with the "Rules for Managing
人應自行依交通部「遊艇管理辦
Yachts" Promulgated by Ministry of Transportation
法」規定辦理： (1) 遊艇預定停
and Communications: (1) The proposed docking
泊及擬進出之地點、港口、船澳需
and entry/exit location, port and small fishing port
經各該管理機關同意。(2) 遊艇之
of yachts must be approved by the regulatory
檢查、丈量、註冊、給照或登記發
agencies. (2) Inspection, measurement, registra-
證，應依其總噸位分別依船舶
tion, license or registration and certification of
法、船舶登記法及通關規定向主
yachts shall be governed by the Law of Ship, the
管機關辦理。
Low of Ship Registry and other relevant
regulations based on gross tonnage and managed
by the competent authorities.
六、輸入交通部公告應經許可之電信管 6. Imports of controlled radio frequency-devices

制射頻器材，進口時應自行報明 announced by the Ministry of Transportation and
頻率，並依照輸入規定代號 602 之 Communications (MOTC) shall be responsibility to
規定辦理，違者，廠商應自負法 submit documentation for frequency specification.
律責任。 The importation shall be made in accordance with
the import regulation coded as “602”, the
importation shall bear any legal responsibility in
violation of the declaration requirements.
七、進口 Seco 烈酒，應檢附巴拿馬工 7. Imported spirits of Seco shall be released upon

商部外貿次長室所出具之原產地 presentation of the certificate of origin issued by
證明書。 the Viceministry of Foreign Trade, Ministry of
Trade and Industries, Republic of Panama.
八、輸入稅則第 4407 節下貨品，如屬 8. An importer of wood under Heading 4407 that

經鉻化砷酸銅（ CCA ）處理木 contains chromated copper arsenate (CCA) shall
材，應檢附行政院環境保護署核 submit the ’Registration Document of Wood
發之『進口經鉻化砷酸銅（CCA） Containing Chromated Copper Arsenate (CCA)’
處理之木材貨品登錄文件』,違者, issued by the Environmental Protection
廠商應自負法律責任。 Administration, Executive Yuan. The importer shall
bear legal responsibility for any violation of the
declaration requirements.
40
54
輸出　Exp.
二、輸出規定 B. Export Regulations
（一）使用須知 1. Users’ Guide
1. 輸出貨品，應依貿易法、貿易法施行 1. The exportation of commodities shall be made in

細則、貨品輸出管理辦法、限制輸出貨 accordance with the Foreign Trade Act, the
品表及海關協助查核輸出貨品表之規 Enforcement Rules of the Foreign Trade Act, the
定辦理。輸出大陸地區貨品，應另依 Regulations Governing Export of Commodities, the
臺灣地區與大陸地區貿易許可辦法之 “List of Commodities Subject to Export
規定辦理。輸出戰略性高科技貨品， Restriction” and the “List of Commodities Assisted
應另依戰略性高科技貨品輸出入管理 by Customs for Export Examination”. For
辦法之規定辦理。 commodities exported to Mainland China, the
exportation shall be made in accordance with the
“Regulations Governing Permission of Trade
between Taiwan Area and Mainland Area”; the
exportation of strategic high-tech commodities shall
be made in accordance with the Regulations
Governing Export and Import of Strategic High-
Tech Commodities.
2. 依照貿易法，貨品輸出管理係採取 2. According to the Foreign Trade Act, commodities

原則准許，例外限制之方式，亦即原 are generally allowed to be exported freely. While
則上准許自由輸出，至於因國際條 the international treaties, trade agreements, national
約、貿易協定或基於國防、治安、文化、 defense, social security, culture protection, hygiene,
衛生、環境與生態保護或政策需要而 environmental or ecology conservation requires
限制輸出者，採行負面列表制度，並 restriction on export, the Negative List shall be
編訂「限制輸出貨品表」及「海關協助 applied. For implementation of the Negative List
查核輸出貨品表」，據以執行。 system, the "List of Commodities Subject to export
Restriction" and the “List of Commodities Assisted
by Customs for Export Examination” are
established.
3. 「限制輸出貨品表」內之貨品，包括 3. For the commodities in the “List of Commodities

下列兩種限制情形： Subject to Export Restriction”, exports are subject
to two kinds of regulations:
(1) 管制輸出貨品：非經經濟 (1) Commodities subject to export control:
部國際貿易局（以下簡稱貿易 Commodities cannot be exported unless the
Bureau of Foreign Trade (hereinafter referred
局）專案核准發給輸出許可
as the "BOFT") grants export permits to
證，不得輸出。 them.
(2) 有條件准許輸出貨品：有 (2) Commodities can only be exported subject to

一定之核准條件，出口人應依 certain conditions. Exporters of these
commodities shall comply with the
表內所載輸出規定（如檢附該
requirements prescribed in the List (e.g.,
項貨品主管機關所核發之同意 obtaining consent letters issued by the
文件等），經貿易局核發輸出 relevant authorities), and cannot export these
commodities, unless the BOFT issuing the
59 55
43
輸出　Exp.
許可證後，始得輸出。 export permits.
4. 「限制輸出貨品表」外之貨品，不限 4. For the commodities not in the "List of

制輸出，並免除輸出許可證，出口人 Commodities Subject to Export Restriction",
可逕向海關申報出口。但依其他法令 exports are not subject to any export restriction, and
之規定，須由有關主管機關核發許可 no export permits are required. Exporters can apply
文件或證照始得輸出者，另編訂「海 for customs clearance for these commodities
關協助查核輸出貨品表」，委託海關 directly. Although these commodities are not
於貨品通關時查核。列入此表內之貨 subject to export regulation, some of them are
品，應依表列輸出規定辦理，海關始 subject to the requirements imposed by other laws
准免證通關放行。 or decrees for regulating purposes, such as the
requirements for certificates, market licenses, or
supervisory approval granted by the relevant
competent authorities. Such commodities and the
requirements are compiled into the "List of
Commodities Assisted by Customs for Export
Examination", and the Customs assist to examine
the conformity of these commodities to the listed
requirements. Unless these commodities comply
with the export requirement set forth in such List,
the Customs will not approve the clearance.
5. 為便於各界查閱輸出規定，經將絕 5. For the convenience of the public to check the

大部分之規定以三位數字之代號標示 relevant export regulations, most regulations have
於我國貨品分類之各項貨品下，其餘 been compiled into three numerical digit codes and
不適合以代號標示於貨品分類各項下 put under the CCC (Commodity Classification of
之規定，列為「其他相關輸出規定」 the Republic of China) code. As to the other
（請參閱第 52 至 58 頁）。 regulations not suitable to be listed this way, please
check with the “Other Relevant Export
Regulations” on pages 52 to 58.
6. 本書所列貨品，其輸出規定為管制
6. For any commodity in this publication, if it is
輸出（代號 111），或須由貿易局核
subject to export control (code 111), or if it is
發輸出許可證（代號 121）者，即列
subject to require export permits issued by the
屬「限制輸入貨品表」；其輸出規定不
BOFT (code 121), it falls within the "List of
屬於以上情形，但亦有三位數字之輸
Commodities Subject to Export Restriction". If the
出規定代號者，即為「海關協助查核
export regulation it is subject to does not belong to
輸出貨品表」之範圍。
any of the above, while any code of the export
regulations it is subject to is a three numerical digit
code, it falls within the “List of Commodities
Assisted by Customs for Export Examination”.
7. 出進口廠商輸出「限制輸出貨品表」 7. The registered exporting /importing firms exporting

內之貨品，應依該表所列輸出規定辦 the commodities in the "List of Commodities
理簽證；輸出「限制輸出貨品表」外之 Subject to Export Restriction" shall apply for export
貨品，除戰略性高科技貨品輸出管制 permits in accordance with the export regulations
清單內之項目外，免簽證，應逕洽海 contained therein. Except for the strategic high-
關報關輸出；但其屬「海關協助查核 tech commodities, the registered
56 44
輸出　Exp.
輸出貨品表」內之貨品者，除免簽證 exporting/importing firms exporting the

外，報關時仍應依該表所列輸出規定 commodities not in the "List of Commodities
辦理。 Subject to Export Restriction" may apply for
customs clearance directly without applying for any
export permit, but shall meet the requirements set
forth in the "List of Commodities Assisted by
Customs for Export Examination" if the
commodities belong therein.
8. 出口人輸出戰略性高科技貨品，應 8. To export the strategic high-tech commodities, the

按「戰略性高科技貨品輸出管理作業 exporters shall apply the export permits according
須知」申請「戰略性高科技貨品輸出許 to the "Regulations Governing Export and Import of
可證」後始得辦理輸出；出口人輸出 Strategic High-Tech Commodities" in advance. If
之戰略性高科技貨品如亦屬於「限制 the said commodities also belong to the "List of
輸出貨品表」或「海關協助查核輸出貨 commodities subject to Export Restriction" or the
品表」內之貨品者，應另依該兩表所 "List of Commodities Assisted by Customs for
列輸出規定辦理，惟無須依「限制輸 Export Examination", the exporters should also
出貨品表」規定另行申請一般貨品輸 follow the regulations prescribed in the preceding
出許可證。 two lists, but general export permit is not required
additionally.
9. 出進口廠商以外之出口人（包括個 9. Exporters (including individuals) who are not

人）輸出貨品，應向貿易局申請簽 registered exporting/ importing firms shall apply to
證，但輸出「限制輸出貨品表」外之貨 BOFT for export permits when exporting any
品，其離岸價格（FOB）為美幣２萬 commodity not in the "List of Commodities Subject
元以下或等值者，免簽證；其屬「海 to Export Restriction". However, when the FOB
關協助查核輸出貨品表」內之貨品 price of the commodities less than equal to
者，報關時仍應依該表所列輸出規定 US$20,000 or its equivalent, the exportation can be
辦理。 exempt from such licensing requirement; if the
commodity belongs to the "List of Commodities
Assisted by Customs for Export Examination", its
exportation still needs to follow the regulations set
out in that list.
61 57
45
輸出　Exp.
(二) 輸出規定代號說明 2. Instruction of Export Regulation Codes
111 管制輸出。 Export controlled (licensed by the Bureau of Foreign

Trade.)
112 每年 11 月 1 日至翌年 3 月 31 日管 Export controlled from 1st Nov. each year to 31 March
制出口。 next year.
121 由貿易局簽發輸出許可證。 Export permitted (licensed by the Bureau of Foreign

Trade.)
123 准許（免除簽發許可證）。 Export permitted (free from licensing)
236 應檢附輸出光碟製造機具申報備查文 It is necessary to submit a Certificate for Optical Disk

件。 Manufacturing Implement Export issued by the
Bureau of Foreign Trade, Ministry of Economic
Affairs.
440 應檢附行政院農業委員會漁業署之出 A Production Certificate of Exporting Farmed Eel

issued by the Fisheries Administration, Council of
口鰻魚生產管理證明書。
Agriculture, Executive Yuan is required.
441 應檢附行政院農業委員會同意文件。 Approval from the Council of Agriculture, Executive

Yuan is required.
442 (一) 應檢附行政院農業委員會漁業 (1) Exporters must attach a "Statistical Document"

署或直轄市、縣（市）政府核發之 issued by either the Fisheries Administration, Council
「漁業證明書」。(二) 屬再出口者應 of Agriculture or the municipal / county (city)
檢附行政院農業委員會漁業署核發之 government under whose jurisdiction they belong. (2)
Those who intend to re-export the product must attach
「再出口漁業證明書」。
a "Re-Export Certificate" issued by the Fisheries
Administration, Council of Agriculture.
443 應檢附行政院農業委員會漁業署同意 An approval from the Fisheries Administration,

文件。 Council of Agriculture, Executive Yuan is required.
445 出口目的國為日本者，應檢附行政 If the country of destination is Japan, approval from

院農業委員會農糧署同意文件；惟 the Agriculture and Food Agency, under the Council of
重量在５公斤以下且以樣品方式（例 Agriculture, Executive Yuan is required. Exportations
如標示ＳＡＭＰＬＥ　ＯＦ　ＮＯ consisting of frozen goods that weigh less than 5
Kilograms, and that are being shipped as sample
ＣＯＭＭＥＲＣＩＡＬ　ＶＡＬＵ
products(for example, those marked "SAMPLE OF
Ｅ）出口至日本之冷凍果品，免檢附 NO COMMERCIAL VALUE") are exempted from the
該同意文件。 above regulations.
446 出口目的國為日本者，應檢附行政 If the country of destination is Japan, approval from

院農業委員會農糧署同意文件；惟重 the Agriculture and Food Agency, under the Council of
量在 13 公斤以下且以樣品方式（例 Agriculture, Executive Yuan is required. Exportations
58 46
輸出　Exp.
如標示ＳＡＭＰＬＥ　ＯＦ　ＮＯ consisting of goods that weigh less than 13 Kilograms,

ＣＯＭＭＥＲＣＩＡＬ　ＶＡＬＵ and that are being shipped as sample products(for
Ｅ）出口至日本者，免檢附該同意文 example, those marked "SAMPLE OF NO
件。 COMMERCIAL VALUE") are exempted from the
above regulations.
(1) Approvals form the Agriculture and Food Agency

447（一）出口目的國為日本者，應檢附 (A.F.A.), Council of Agriculture, Executive Yuan is
行政院農業委員會農糧署同意文 required while tea commodities above 2 kg being
件；惟重量在 2 公斤以下者，免檢附 exported to Japan. Unless the quantity of tea
commodities to be exported are less than 2 kg.(2) By
該同意文件。（二）以郵寄方式辦理
mail for exportation, in addition to declare directly tea
出口者，除可向中華郵政股份有限公 commodities at the Customs established in the post
司於基隆市、臺北市、臺中市、臺南 offices of Keelung City, Taipei City, Taichung City,
市、高雄市等設有海關之郵局辦理報 Tainan City, Kaohsiung City by Chunghwa Post Co.,
關出口外，亦可委託該公司所屬其他 Ltd. It is also permitted to declare through the other
郵局向海關辦理報關出口；惟重量在 branch post offices of Chunghwa Post Co., Ltd. Unless
2 公斤以下者，免辦理報關。（三） the quantity of tea commodities to be exported is less
以上所稱重量在 2 公斤以下者，係指 than 2 kg.(3) The quantity less than 2 kg list above
整份報單或報關單所申報茶葉之合計 indicated total weight of whole package of tea
總重量。 commodities during customs clearance.
448 應檢附行政院農業委員會核發之同意 Exporters are required to attach a photocopy of an

文件或完成糧商登記（業務種類含輸 approval permit or a registered food dealer's
出）之證明文件。 identification document(regisitered item should
involve food exportation)issued by the Council of
Agriculture, Executive Yuan.
454 應檢附台灣區冷凍蔬果工業同業公會 An approval from the Taiwan Regional Association of

同意文件。 Frozen Vegetable and Fruit Manufacturers is required.
473 應檢附石油業輸出登記證影本或經濟 A photocopy of an oil export business registration

部能源局同意文件。 certificate or a notice of approval from the Bureau of
Energy, Ministry of Economic Affairs is required.
483 應檢附經濟部同意文件。 Approval from the Ministry of Economic Affairs is

required.
486 應檢附我國政府指定機關核發之 The exporter should submit the original Certificate

Kimberley Process 證書。 issued by the designated authority in Taiwan.
488 一、輸出化學機械研磨機、光阻剝除 I.Upon exporting any of these 12 categories of semi-

機、光阻顯影機、快速高溫熱處理機、 conductor wafer fabricating equipment (i.e. chemical
沉積設備、洗淨設備、乾燥機、電子顯 mechanical polishers, photo-resist strippers, photo-
微鏡、蝕刻機、離子植入機、光阻塗佈 resist developers, rapid thermal processors, deposition
apparatuses, cleaning equipment, dryers, electron
機、微影設備等十二類半導體晶圓製 microscopes, etchers, ion implanters, photo-resist
造設備，應檢附下列文件申請輸出許 coaters, and lithography equipment) , the exporter
可證，出口人並應於輸出許可證列明 shall submit the following documents when applying
所生產之晶圓尺寸及製程技術水準； for an export permit and shall also specify the size and
63 59
47
輸出　Exp.
違者，應自負相關法律責任：（一） the technical processing standards of the wafer in the

輸往大陸地區者，如屬投資行為，應 export permit; the applicant is also obligated to uphold
檢附經濟部投資審議委員會核准投資 all relevant laws and regulations, contravention of
文件；如非投資行為，應檢附非投資 which, violators shall bear all relevant legal
responsibilities:(1) For equipment to be exported to
行為之切結書。輸往大陸以外地區 mainland China, those making such investments, shall
者，應檢附保證不以輸出許可證上所 submit investment documents approved by the
載貨品投資大陸地區之切結書。 Investment Commission, MOEA. Those engaging in
（二）屬戰略性高科技貨品列管項目 trade exclusive of investment, shall submit an affidavit
者，除應檢附上述文件外，應另依戰 assuring non-investment in such equipment. As for
略性高科技貨品輸出入管理辦法相關 equipment to be exported to areas other than mainland
規定辦理。二、輸出非屬上述十二類 China, an affidavit assuring non-investment in such
equipment in mainland China shall be submitted as
半導體晶圓製造設備者，應檢附經濟
well; (2) For controlled strategic high-tech
部國際貿易局出具之鑑定報告。三、 commodities, the exporter must apply for an Export
保稅區或課稅區或自由貿易港區間之 Permit for Strategic High-tech Commodities and
半導體晶圓製造設備移轉，免辦理輸 submit it with the aforementioned documents while
出許可證。 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, an assessment
report issued by the Bureau of Foreign Trade, MOEA,
shall be submitted.
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.
516 應檢附中央銀行發行局同意文件。 An approval from the Issue Department of the Central

Bank of China is required.
522 出口管制藥品（包括人用、動物用麻 For exportation of controlled drugs (including

醉藥品、影響精神藥品及其原料）應 narcotics drugs and Psychotropic substances for
檢附衛生福利部食品藥物管理署核發 human use or veterinary medicines as well as active
之同意文件（輸出憑照或輸出同意 pharmaceutical ingredient), an approval issued by
書）；該同意文件第二聯於通關時經 Food and Drug Administration, Ministry of Health and
Welfare is required. Exporter must return one copy of
海關核驗簽署後，由出口人交還食品
the above mentioned approval to issuing authority
藥物管理署。
after clearance and endorsement by customs.
523 一、出口本項下人用藥品，應檢附衛 (1)For exportation of commodities under this item of

生福利部核發之藥品許可證影本。 medicines for human use, a photocopy of medicine
（屬外貨復出口者，免附）二、出口 permit issued by the Ministry of Health and Welfare is
非屬人用藥品，於出口報單填列專用 required. (For re-export of the imports, the photocopy
代碼ＤＨＭ９９９９９９９９５２ of the medicine permit is not required)(2)For
exportation of medicines not for human use, should
３，免依上述規定辦理。
list the special code DHM99999999523 on the export
application and is exempted from the above
regulations.
60 48
輸出　Exp.
524 應檢附衛生福利部同意文件。（屬外 Approval from the Ministry of Health and Welfare is

貨復出口者，免附） required.(For re-export of the imports, the approval is
not required)
525 出口本項下動物用藥品，應檢附行政 For exportation commodities under this item of

院農業委員會核發之中華民國核准輸 medicines for animal use, a certificate for export of
出動物用藥品證明書。(屬外貨復出 medicines for animal use issued by the Council of
口者，免附) Agriculture, Executive Yuan is required. (For re-export
of the imports, the certificate is not required)
531 應檢附行政院環境保護署或直轄市、 Consent letter from either the Environmental

縣市主管機關核發之同意文件；出口 Protection Administration of the Executive Yuan, or a
目的國為日本且該同意文件註明屬有 competent authority at the municipal, city or county
害事業廢棄物者，應另檢附巴塞爾公 government level, is required. When the waste is
約廢棄物越境轉移－轉移文件，憑以 stated as hazardous industrial waste in the mentioned
consent letter, and for those exports with Japan as the
報關出口。
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.
532 限輸往蒙特婁議定書之簽約國或遵守 The goods can only be exported to: (1) a party to the
議定書並經行政院環境保護署認可之 Montreal Protocol, or (2) one of the countries or
國家或地區。 territories which are in compliance with the Montreal
Protocol and obtain permission granted by
Yuan.
533 出口毒性化學物質，應檢具經當地環 For exportation of toxic chemicals, a completed

境保護主管機關備查之運送聯單辦理 delivery form which has been approved by the local
通關放行，如非屬環保署公告列管之 government authority in charge of environmental
毒性化學物質，應檢具環保署出具之 protection is required for customs clearance; but if the
不列管證明文件通關放行。 exports are not controlled items announced by the
Environmental Protection Administration (EPA), a
certificate of no control issued by the EPA is required
for customs clearance.
541 應檢附行政院原子能委員會同意文 Approval from the Atomic Energy Council, Executive

件。 Yuan, is required.
550 應檢附行政院環境保護署核發之同意 Approval from the Environmental Protection

文件。 Administration, Executive Yuan is required.
551 應檢附內政部警政署同意文件， An approval from the National Police Administration,

但軍事機關應檢附國防部同意文 Ministry of the Interior is required. if the exported
件。 goods are for military authority use, then an approval
65 61
49
輸出　Exp.
from the Ministry of National Defense is required.
552 應檢附直轄市或縣（市）警察局同意 An approval from the local city or county police

文件。 administration is required.
571 一、應檢附經濟部智慧財產局或該局 (1) It is necessary to submit a copyright inspection

駐港埠核驗中心核發之著作權文件核 certificate issued by the Intellectual Property Office
驗單，其中 CCC8524.39.10.00-4 及 (IPO), Ministry of Economic Affairs or by an IPO
CCC8524.39.90.19-6 貨品核驗著作權 inspection center at a port. For commodity codes
文件範圍限定於已錄製之雷射影碟 CCC8524.39.10.00-4 and CCC8524.39.90.19-6, this
(LD)、影音光碟(VCD)及數位影音光 requirement applies only to recorded LDs, VCDs and
碟(DVD)，CCC8524.39.90.11-4 貨品 DVDs. For commodity code CCC8524.39.90.11-4,
核驗著作權文件範圍限定於已錄製之 this requirement applies only to recorded CD-ROMs.
唯讀光碟(CD-ROMs)。二、外貨復出 (2)The certificate is not required for the re-export of
口或以個人名義輸出屬自用範圍（即 goods, nor for the export of items in nominal amounts
每種著作一件）者，免附。 for personal use, regardless of category.
801 （一）出口人用藥品，應依「523」規（ 1 ） Exportation of medicines for human use is

定辦理。（二）出口動物用藥品，應 governed by the regulation of "523". (2) Exportation
依「525」規定辦理。 of veterinary medicines is governed by the regulation
of "525".
803 (一)出口管制藥品，應依「522」規 (1) Exportation of controlled drugs is governed by the

定辦理。(二)出口人用藥品，應依 regulation of “522. (2) Exportation of medicines for
「523」規定辦理。(三)出口動物用藥 human use is governed by the regulation of “523. (3)
品應依「525」規定辦理。 Exportation of veterinary medicines is governed by the
regulation of “525”.
804 （一）出口人用藥品，應依「523」規 (1) Exportation of medicines for human use is

依「525」規定辦理。 of veterinary medicines is governed by the regulation
of "525".
805（一）出口農藥，應依「441」規定辦 (1) Exportation of pesticides is governed by the

理（二）出口毒性化學物質，應依 regulation of "441". (2) Exportation of toxic chemicals
「533」規定辦理。 is governed by the regulation of "533".
806（一）出口人用藥品，應依「523」規 (1) Exportation of medicines for human use is

of veterinary medicines is governed by the regulation
依「525」規定辦理。（三）出口感染
of "525". (3) Exportation of infectious biological
性生物材料，應依「524」規定辦理。 materials for experimental study is governed by the
regulation of "524".
62 50
輸出　Exp.
S01 敏感貨品清單內列管項目出口或再出 Exporters export/re-export goods of the Sensitive
口至北韓及伊朗者，應向經濟部國際 Commodity List to North Korea and Iran shall file an
貿易局或經濟部委任或委託之機關 application for strategic high-tech commodities export
（構）申請戰略性高科技貨品輸出許 permit to the BOFT or a government authority
可證，並憑以報關出口。 (agency) appointed by the Ministry of Economic
Affairs.
67 63
51
輸出　Exp.
（三）其他相關輸出規定 3. Other Relevant Export Regulations
一、屬行政院農業委員會依動物保護法公 1. The animals of which export is prohibited as announced
告禁止輸出之動物管制輸出。 by the Council of Agriculture, Executive Yuan under
Animal Protection Law are subject to export control.
二、輸出下列貨品，不論其歸 CCC 何號 2. The exportation of any of the following products shall be

列，應依照下列有關規定辦理；違 made in accordance with the requirements listed below
者，廠商應自負相關法律責任： regardless of their CCC codes. Violators shall bear any
derived legal responsibility.
(1) Exportation of pesticides announced by the Council of
（一）輸出行政院農業委員會公告禁用
Agriculture, Executive Yuan as prohibited items shall
之農藥，應自行依照輸出規定代號
「441」之規定辦理。 be made in accordance with the regulation of “441”.
（二）輸出行政院公告列管之管制藥
品，應自行依照輸出規定代號
「522」之規定辦理。 (2) Exportation of controlled drugs announced by the
（三）輸出行政院環境保護署公告禁用 Executive Yuan as subject to control shall be made in
之環境用藥，應自行依照輸出規定 accordance with the regulation of “522”.
代號「531」之規定辦理。
(3) Exportation of environmental agents announced by the
（四）輸出有害廢棄物及其他經行政院
Yuan as prohibited items shall be made in accordance
環境保護署指定之一般事業廢棄
物，應自行依照輸出規定代號 with the regulation of “531”.
「531」之規定辦理。 (4) Exportation of hazardous wastes and general industrial
（五）輸出行政院環境保護署公告列管 wastes designated by the Environmental Protection
之毒性化學物質，應自行依照輸 Administration, Executive Yuan shall be made in
出規定代號「533」之規定辦理。 accordance with the regulation of “531”.
(5)Exportation of toxic chemicals announced by the
Yuan as subject to control shall be made in
（六）輸出野生動物保育法列管之野生 accordance with the regulation of “533”.
動物活體、其產製品或行政院農業
委員會公告適用野生動物保育法
之人工飼養、繁殖野生動物，應於 (6) Exporters shall submit approval documents issued by
出口前取得行政院農業委員會之 the Council of Agriculture, Executive Yuan
同意文件。 (hereinafter referred to as the "COA") for exportation
of live wildlife or products thereof as governed by
三、輸出預錄式光碟規定 the Wildlife Conservation Act, or for captive-raised
or bred wildlife as announced by the COA and
（一）輸出「光碟管理條例」第二條第二 governed by the Wildlife Conservation Act.
64 52
輸出　Exp.
款定義之預錄式光碟（商品號列及 3. The export regulations for recorded optical disks

貨品名稱詳如附表），應依規定壓
印標示來源識別碼（SID Code）。 (1) For the exportation of recorded optical disks which
meet the definition in Article 2, paragraph 2, of the
（二）輸出非屬前項表列之貨品，其為 Optical Disk Law (see the attached list), such optical
銷售及貿易所必須隨貨附送介紹產 disks must be imprinted with source identification
品型錄、操作說明及驅動程式等之
光碟，應於出口報單載明。未壓印 codes (SID codes).
標示來源識別碼未超過每單位一片
者，得逕由海關查核後放行；未壓 (2) For the exportation of products (recorded optical
印標示來源識別碼，每單位超過一 disks) not on the above-mentioned list - that is
片，經國際貿易局核准者，海關憑 principally CDs, such as those containing product
國際貿易局核准文件放行。
catalogues, operation manuals or drivers which, as
required for sale and trade, need to accompany other
products - one optical disk without an SID code is
allowed, in principle, for each unit of product, and
such optical disks should be declared clearly in the
Export Declaration for customs clearance. If the
quantity of optical disks without SID code exceeds one
per unit, the Customs will not allow exportation until it
receives written approval from the Bureau of Foreign
Trade.
項
CCC 號列中文貨名英文貨名
次
1 8523.49.00.10-3 藉自動資料處理機，提 For reproducing representations of instructions, data, sound,
供給使用者處理或與機 and image, recorded in a machine readable binary form, and
器互動，可以讀取之二 capable of being manipulated or providing interactivity to a
位元方式複製儲存於機 user, by means of an automatic data processing machine
器之指令、資料、聲音、
影像者
2 8523.49.00.21-0 已錄製聲音及影像之雷 Recorded LDs, VCDs or DVDs of sound and image
射影碟(LD)、影音光碟
(VCD)及數位影音光碟
(DVD)
3 8523.49.00.29-2 其他已錄製供雷射閱讀 Other recorded discs for laser reading systems
系統用碟片
4 8523.49.00.90-6 其他已錄製光學媒體 Other recorded optical media
69 65
65
53
輸出　Exp.
四、輸出 CCC8703 、 8704 節舊汽 4. The exportation of used motor cars (heading No.

車、 CCC8711 節舊機車及 8703 、 8704), used motorcycles (heading No. 8711),
CCC8407、8408 節舊引擎等 3 類貨品應 and used engines (headings Nos. 8407 and 8408) must
依下列規定辦理：
be made in accordance with the following regulations:
(一)出口人應依「舊機動車輛及引擎輸出查
(1)The exporter must register the items to be exported
證作業要點」辦理非贓車查證，檢附內
with the Headquarters of the Third Special Police
政部警政署保安警察第三總隊或所屬
Force, National Police Administration, Ministry of the
大隊核發之查證報告及清冊，逕向海
Interior, or with a police force under its command, to
關報關出口。
obtain both the documentary and physical verification
of the items to be exported as non-stolen vehicles, in
accordance with the “Directions for Export
Examination of Used Motor Vehicles and Engines.”
The exporter must then directly submit the
Examination Report (with detailed vehicles and /or
engines list) issued by the Third Special Police Force
Headquarters or a police force under its command to
the Customs for customs clearance.
(二)通關關出口時，出口人應於出口報單 (2)Prior to customs clearance, the exporter must enter
貨品名稱欄內填列舊品(USED)，由海 “USED” on the export declaration. The Customs will
關依其申請，列入「文件審核通關 then classify the application as either “document
（C2）」或「貨物查驗通關（C3）」;未 checking required (Channel 2)” or “physical
依規定報明者，出口人應自負法律責 examination required (Channel 3).” In case the above
任 regulations on declaration are violated, the exporter
shall bear legal responsibility.
66 54
伍、海關進口稅則總則
Ⅴ. GENERAL RULES OF THE CUSTOMS IMPORT TARIFF
一、本稅則各號別品目之劃分，除 1. The classification of articles in the heading of
依據本稅則類、章及其註，各 the nomenclature is governed by the notes of
號別之貨名及解釋準則之規定 Sections & Chapters, the description of
外，並得參據關稅合作理事會 headings and Rules for the interpretation of the
編纂之「國際商品統一分類制 nomenclature. Besides, it may also make
度（ HS）註解」及其他有關文 reference to “Harmonized Commodity
件辦理。 Description and Coding System Explanatory
Notes” compiled by the Customs Cooperation
Council, and to other relative documents.
二、關稅依本稅則由海關從價或從 2. Customs duty shall be collected by Customs
量徵收。 either on ad valorem basis or on a specific
basis in accordance with the Customs Import
本稅則稅率分為 3 欄。第 1
Tariff.
欄之稅率適用於世界貿易組織
會員，或與中華民國有互惠待 The rate of this Nomenclature is divided into
遇之國家或地區之進口貨物。第 three columns. The first column applies to
2 欄之稅率適用於特定低度開 goods imported from WTO members or from
發、開發中國家或地區之特定進 countries or areas that have reciprocal
口貨物，或與我簽署自由貿易 treatment with the Republic of China. The
協定或經濟合作協議之國家或 second column applies to the specified goods
地區之特定進口貨物。不得適用 imported from the specified Least Developed
第 1 欄及第 2 欄稅率之進口貨 Countries or developing countries or areas, or
物，應適用第 3 欄稅率。 from those countries or areas which have
signed Free Trade Agreement or Economic
進口貨物如同時得適用第 1
Cooperation Agreement with the Republic of
欄及第 2 欄稅率時，適用較低
China. When there is no suitable rate in the first
之稅率。
and second columns for the imported goods,
適用第 1 欄或第 2 欄稅率之 the rate in the third column shall apply.
國家或地區，除與中華民國簽
If imported goods are subject to both the
署條約、自由貿易協定、經濟合
rates in the first and second columns at the
作協議應送請立法院審議外，
same time, then the lower one shall apply.
由財政部會商有關機關報行政
院核定後，送請立法院查照。第 Countries or areas subject to application of
二項有關低度開發國家名單依 the rates in the first or second columns, unless
聯合國低度開發國家準則辦理。 they have signed treaty, Free Trade Agreement
or Economic Cooperation Agreement with the
Republic of China, the Executive Yuan shall
71 67
- 53 - 53
then notify the Legislative Yuan for screening,
shall be listed by the Ministry of Finance after
consulting with other government agencies
concerned and be reported to the Executive
Yuan for approval. The Executive Yuan shall
then notify the Legislative Yuan of its approval
for information. The List of Least Developed
Countries referred to in Paragraph Two shall be
pursuant to The Criteria for the Identification of
the LDCs set up by the United Nations.
三、本稅則有條件課稅、減稅或免稅 3. For items subject to conditional duty reduction
之品目，其條件在有關各章內 or exemption, the qualifying conditions are
另加增註規定。如須經主管機 separately laid down in the Additional Notes in
關出具證明者，得由該主管機 the Chapters concerned. If verification by the
關委任所屬下級機關或委託不 competent authorities is needed, it may be
相隸屬之行政機關執行之。 issued from a subordinate department which is
authorized by the authorities, or from any other
government agency not related to the
authorities.
四、實施關稅配額之貨品，其數量 4. For the products that are subject to a tariff rate
及配額內稅率，依本稅則各章 quota, the quantity and rate shall be allocated
之有關增註或第 98 章規定辦 according to the related chapter additional
理；配額外稅率適用各該貨品 notes or the rules prescribed in chapter 98 ；the
所屬第 1 章至第 97 章稅則號別 others according to the rules prescribed in
之稅率。 chapters1 to 97.
適用配額內稅率之對象， The countries or areas that are subject to a
由財政部會商有關機關後報請 tariff rate quota will be listed by the Ministry of
行政院核定，並由行政院函請 Finance after consulting with other government
立法院查照。 agencies concerned and be reported to the
Executive Yuan for approval. The Executive
Yuan shall then notify the Legislative Yuan of
its approval for information.
五、旅客攜帶自用行李以外之應稅 5. Except for the products that are subject to a
零星物品，郵包之零星物品， tariff rate quota, dutiable miscellaneous articles
除實施關稅配額之物品外，按 besides personal effects carried by incoming
passengers and miscellaneous articles imported
5％稅率徵稅。
by postal parcels, are dutiable at the rate 5% ad
valorem.
68
54
六、本稅則稅率之適用與經我國政 6. If the application of tariff classification and
府依法完成批准及公布程序之 rate of this Nomenclature is not the same as the
條約、協定或經濟合作協議所 application of the condition and the rate
訂適用情形及稅率不同者，採 prescribed by the treaty, agreement or
最低者為準。 Economic Cooperation Agreement as ratified
and promulgated by our government, the
lowest rate will be adopted.
七、本稅則應繳稅額，以新臺幣計 7. The duty amount of the Nomenclature shall be
算。 calculated in the currency of New Taiwan
Dollar.
73 69
- 55 - 55
陸、海關進口稅則解釋準則
Ⅵ. GENERAL RULES FOR THE INTERPRETATION OF THE
CUSTOMS IMPORT TARIFF

海關進口稅則貨品之分類應依下列 Classification of goods in the nomenclature
原則辦理： shall be governed by the following principles:
一、類、章及分章之標題，僅為便於 1. The titles of Sections, Chapters and sub-
查考而設；其分類之核定，應 Chapters are provided for ease of reference
依照稅則號別所列之名稱及有 only; for legal purposes, classification shall be
關類或章註為之，此等稅則號 determined according to the terms of the
別或註內未另行規定者，依照 headings and any relative Section or Chapter
後列各準則規定辦理。 Notes and, provided such headings or notes do
not otherwise require, according to the
following provisions.
二、（甲）稅則號別中所列之任何 2. (a) Any reference in a heading to an article
一種貨品，應包括該項貨品之 shall be taken to include a reference to that
不完整或未完成者在內，惟此 article incomplete or unfinished, provided that,
類不完整或未完成之貨品，進 as presented, the incomplete or unfinished
口時需已具有完整或完成貨品 article has the essential character of the
之主要特性。該稅則號別亦應 complete or finished article. It shall also be
包括該完整或完成之貨品（或 taken to include a reference to that article
由於本準則而被列為完整或完 complete or finished (or falling to be classified
成者），而於進口時未組合或 as complete or finished by virtue of this Rule),
經拆散者。 presented unassembled or disassembled.
（乙）稅則號別中所列之任何 (b) Any reference in a heading to a material or
材料或物質，應包括是項材料 substance shall be taken to include a reference
或物質與其他材料或物質之混 to mixtures or combinations of that material or
合物或合成物在內。其所稱以某 substance with other materials or substances.
種材料或物質構成之貨品，則 Any reference to goods of a given material or
應包括由全部或部分是項材料 substance shall be taken to include a reference
或物質構成者在內。凡貨品由超 to goods consisting wholly or partly of such
過一種以上之材料或物質構成 material or substance. The classification of
者，其分類應依照準則三各款 goods consisting of more than one material or
原則辦理。 substance shall be according to the principles
of Rule 3.
三、貨品因適用準則二（乙）或因 3. When by application of Rule 2 (b) or for any
70 56
其他原因而表面上可歸列於兩 other reason, goods are, prima facie,
個以上之稅則號別時，其分類 classifiable under two or more headings,
應依照下列規定辦理： classification shall be effected as follows:
（甲）稅則號別所列之貨品名 (a) The heading which provides the most
稱說明較具體明確者，應較一 specific description shall be preferred to
般性說明者為優先適用。當兩個 headings providing a more general description.
以上之稅則號別，而每個稅則 However, when two or more headings each
號別僅述及混合物或組合物所 refer to part only of the materials or substances
含材料或物質之一部分，或各 contained in mixed or composite goods or to
僅述及供零售之成套貨物所含 part only of the items in a set put up for retail
部分貨品，則前述之各稅則號 sale, those headings are to be regarded as
別對該等貨品可認為係具有同 equally specific in relation to those goods, even
等之具體明確性，縱使其中之 if one of them gives a more complete or precise
一稅則號別較他稅則號別所載 description of the goods.
者更為完備或精確。
(b) Mixtures, composite goods consisting of
（乙）混合物、由不同材料或組 different materials or made up of different
件組成之組合物或零售之成套 components, and goods put up in sets for retail
之貨物，其不能依準則三 sale, which cannot be classified by reference to
（甲）歸類者，在本準則可適 3 (a), shall be classified as if they consisted of
用之範圍內，應按照實質上構 the material or component which gives them
成該項貨品主要特徵所用之材 their essential character, insofar as this criterion
料或組件分類。 is applicable.
（丙）當貨品不能依準則三 (c) When goods cannot be classified by
（甲）或三（乙）分類時，應 reference to 3 (a) or 3 (b), they shall be
歸入可予考慮之稅則號別中， classified under the heading which occurs last
擇其稅則號別位列最後者為準。 in numerical order among those which equally
merit consideration.
四、貨品未能依前述準則列入任何 4. Goods which cannot be classified in
稅則號別者，應適用其性質最 accordance with the above Rules shall be
類似之貨品所屬之稅則號別。 classified under the heading appropriate to the
goods to which they are most akin.
五、除前述各準則外，下列規定應 5. In addition to the foregoing provisions, the
適用於各所規範之物品： following rules shall apply in respect of the
goods referred to therein:
（甲）照相機盒、樂器盒、槍盒、
製圖工具盒、項鍊盒及類似容 (a) Camera cases, musical instrument cases,
器，具特殊形狀或適於容納特 gun cases, drawing instrument cases, necklace
定或成套之物品，適於長期使 cases and similar containers, specially shaped
75 71
57
用並與所裝物品同時進口者， or fitted to contain a specific article or set of
如其於正常情況下係與所裝物 articles, suitable for long-term use and
品同時出售，則應與該物品歸 presented with the articles for which they are
列同一稅則號別，惟此規定不 intended, shall be classified with such articles
適用其本身已構成整件貨品主 when of a kind normally sold therewith. this
要特質之容器。 rule does not, however, apply to containers
which give the whole its essential character.
（乙）基於準則五（甲）之規
定，包裝材料與包裝容器與所 (b) Subject to the provisions of Rule 5 (a)
包裝之物品同時進口者，如其 above, packing materials and packing
於正常情況下係用以包裝該物 containers presented with the goods therein
品，則應與所包裝之物品歸列 shall be classified with the goods if they are of
同一稅則號別，惟此項規定不 a kind normally used for packing such goods.
適用於顯然可重複使用之包裝 however, this provision is not binding when
材料或包裝容器。 such packing materials or packing containers
are clearly suitable for repetitive use.
六、基於合法之目的，某一稅則號 6. For legal purposes, the classification of goods
別之目下物品之分類應依照該 in the subheadings of a heading shall be
目及相關目註之規定，惟該等 determined according to the terms of those
規定之適用僅止於相同層次目 subheadings and any related Subheading Notes
之比較。為本準則之適用，除 and, mutatis mutandis, to the above Rules, on
非另有規定，相關類及章之註 the understanding that only subheadings at the
釋亦可引用。 same level are comparable. For the purposes
of this rule the relative Section and Chapter
Notes also apply, unless the context otherwise
requires.
72 58
各類章註
CONTENTS OF EACH CHAPTER
第１類　 SECTION I
活動物；動物產品 LIVE ANIMALS; ANIMAL PRODUCTS
類註： Section Notes.
一、本類所載各族類之動物，除另有註明者外尚包括同族 1.- Any reference in this Section to a particular genus or
類之幼小動物。 species of an animal, except where the context otherwise
requires, includes a reference to the young of that genus
or species.
二、除另有註明者外，本稅則所稱「乾」產品，亦包括脫 2.- Except where the context otherwise requires, throughout
水、蒸發或冷凍乾燥者。 the Nomenclature any reference to “ dried ” products
also covers products which have been dehydrated,
evaporated or freeze-dried.
第１章　 CHAPTER 1
活動物 LIVE ANIMALS
章註： Chapter Notes.

一、本章除下列者外，包括所有活動物： 1.- This Chapter covers all live animals except :
（甲）第0301、0306、0307或0308節之魚、甲殼類、軟體 (a) Fish and crustaceans, molluscs and other aquatic
類及其他水產無脊椎動物； invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;
（乙）第3002節之微生物培養體及其他貨品；及 (b) Cultures of micro-organisms and other products of heading
30.02; and
（丙）第9508節之動物。 (c) Animals of heading 95.08.
增註： Additional Notes.
一、改良品種或生產用之動物，經行政院農業委員會證明 1.- Animals for improvement of variety or for breeding, if
屬實者免稅。 verified correct by the Council of Agriculture, Executive
Yuan and endorsed by the Ministry of Finance, are to be
passed duty-free on importation.
二、適用稅則第0105節免稅之配種用家禽家禽，以經行政 2.- For poultry for breeding purposes and classified under
院農業委員會證明屬實者為限。 heading 01.05, if verified correct by the Council of
Agriculture, Executive Yuan, is to be passed duty-free.
73 Ch. 01 73
中華民國輸出入稽輸出入規定
國定稅率
貨品分類號列檢徵 Imp. & Exp.
Tariff Rate
C C C Code 查單特 Regulations
號貨名 Description of Goods 位別
碼 Unit 規
稅則號別 CD 第一欄第二欄第三欄定輸入輸出
Tariff No. Column I Column II Column III CR Imp. Exp.
0101 馬、驢、騾及駃騠 Live horses, asses, mules and

hinnies
─馬︰ -Horses :
0101.21 純種繁殖用 Pure-bred breeding animals
0101.21.00 00 3 馬，純種繁殖用 Live horses, pure-bred HED 2.5% 免稅Free 2.5% 401 441
breeding animals KGM (PA,GT,NI,SV,HN, B01
NZ,SG)
0101.29 其他 Other
0101.29.00 00 5 其他馬 Other live horses HED 2.5% 免稅Free 2.5% B01
KGM (PA,GT,NI,SV,HN,
NZ,SG)
0101.30 驢 Asses
0101.30.00 00 2 驢 Live asses HED 2.5% 免稅Free 2.5% B01

NZ,SG)
0101.90.00 00 9 騾及駃騠 live mules and hinnies HED 2.5% 免稅Free 2.5% B01
NZ,SG)
0102 牛 Live bovine animals
─牛︰ -Cattle :
0102.21.00 00 2 牛，純種繁殖用 Live cattle, pure-bred HED 2.5% 免稅Free 2.5% 401 441
NZ,SG)
0102.29.00 00 4 其他牛 Other live cattle HED 5% 免稅Free 10% R B01

KGM (PA,GT,NI,SV,HN, MW0
NZ,SG)
─水牛︰ -Buffalo :
0102.31.00 00 0 水牛，純種繁殖用 Live buffalo, pure-bred HED 2.5% 免稅Free 2.5% 401 441
NZ,SG)
0102.39.00 00 2 其他水牛 Other live buffalo HED 5% 免稅Free 10% R B01

NZ,SG)
0102.90.10 00 6 其他牛，純種繁殖用 Other live bovine animals, HED 2.5% 免稅Free 2.5% 401 441
pure-bred breeding animals KGM (PA,GT,NI,SV,HN, B01
NZ,SG)
0102.90.90 00 9 其他牛 Other live bovine animals HED 5% 免稅Free 10% R B01
NZ,SG)
0103 豬 Live swine
0103.10.00 00 4 豬，純種繁殖用 Live swine, pure-bred HED 2.5% 免稅Free 2.5% 401 441
breeding animals KGM (LDCs,PA,GT,NI,S B01
V,HN,NZ,SG)
74 Ch. 01 74
國定稅率
Tariff Rate
碼 Unit 規
－其他︰ -Other:
0103.91 重量少於５０公斤者 Weighing less than 50 kg
0103.91.00 00 6 豬，重量少於５０公斤 Live swine, weighing less HED 5% 免稅Free 10% R B01
者，純種繁殖用除外 than 50 kg, other than pure- KGM (PA,GT,NI,SV,HN, MW0
bred breeding animals NZ,SG)
0103.92 重量５０公斤及以上者 Weighing 50 kg or more
0103.92.00 00 5 豬，重量５０公斤及以 Live swine, weighing 50 kg HED 5% 免稅Free 10% R B01

上者，純種繁殖用除外 or more, other than pure-bred KGM (LDCs,PA,GT,NI,S MW0
breeding animals V,HN,NZ,SG)
0104 綿羊及山羊 Live sheep and goats
0104.10 綿羊 Sheep
0104.10.00 00 3 綿羊 Live sheep HED 8.5% 免稅Free 10% B01

NZ,SG)
0104.20 山羊 Goats
0104.20.00 山羊 Live goats 8.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
10 9 山羊，純種繁殖用 Live goats, pure-bred HED 401 441
breeding animals KGM B01
20 7 山羊，純種繁殖用除 Live goats, other than pure- HED B01

外 bred breeding animals KGM MW0
0105 家禽，係指雞、鴨、鵝、 Live poultry, that is to say,

火雞及珍珠雞 fowls of the species Gallus
domesticus, ducks, geese,
turkeys and guinea fowls
－重量１８５公克及以 -Weighing not more than 185

下者︰ g:
0105.11 飼養之雞 Fowls of the species Gallus

domesticus
0105.11.10 00 9 雞，純種繁殖用，重量 Live fowls, pure-bred KGM 免稅Free 免稅Free 免稅Free N 401 441
１８５公克及以下者 breeding animals, weighing (PA,GT,NI,SV,HN, B01
not more than 185 g NZ,SG)
0105.11.20 00 7 雞，純種繁殖用除外 Live fowls, other than pure- KGM 4% 免稅Free 10% B01
，重量１８５公克及以 bred breeding animals, (PA,GT,NI,SV,HN, MW0
下者 weighing not more than 185 NZ,SG)
g
0105.12 火雞 Turkeys
0105.12.10 00 8 火雞，純種繁殖用，重 Live turkeys, pure-bred KGM 免稅Free 免稅Free 免稅Free N 401 441
量１８５公克及以下者 breeding animals, weighing (PA,GT,NI,SV,HN, B01
0105.12.20 00 6 火雞，純種繁殖用除外 Live turkeys, other than pure- KGM 4% 免稅Free 10% B01
，重量１８５公克及以 bred breeding animals, (PA,GT,NI,SV,HN,
g
0105.13 鴨 Ducks
75 Ch. 01 75
國定稅率
Tariff Rate
碼 Unit 規
0105.13.10 00 7 鴨，純種繁殖用，重量 Live ducks, pure-bred KGM 免稅Free 免稅Free 免稅Free N 401 441
185公克及以下者 breeding animals, weighing (PA,GT,NI,SV,HN, B01
0105.13.90 00 0 鴨，純種繁殖用除外 Live ducks, other than pure- KGM 4% 免稅Free 10% B01
，重量185公克及以下 bred breeding animals, (PA,GT,NI,SV,HN, MW0
者 weighing not more than 185 NZ,SG)
g
0105.14 鵝 Geese
0105.14.10 00 6 鵝，純種繁殖用，重量 Live geese, pure-bred KGM 免稅Free 免稅Free 免稅Free N 401 441
185公克及以下者 breeding animals, weighing (PA,GT,NI,SV,HN, B01
0105.14.90 00 9 鵝，純種繁殖用除外 Live geese, other than pure- KGM 4% 免稅Free 10% B01
，重量185公克及以下 bred breeding animals, (PA,GT,NI,SV,HN, MW0
者 weighing not more than 185 NZ,SG)
g
0105.15 珍珠雞 Guinea fowls
0105.15.10 00 5 珍珠雞，純種繁殖用 Live guinea fowls, pure-bred KGM 免稅Free 免稅Free 免稅Free N 401 441
，重量185公克及以下 breeding animals, weighing (PA,GT,NI,SV,HN, B01
者 not more than 185 g NZ,SG)
0105.15.90 00 8 珍珠雞，純種繁殖用除 Live guinea fowls, other than KGM 4% 免稅Free 10% B01
外，重量185公克及以 pure-bred breeding animals, (PA,GT,NI,SV,HN, MW0
g
0105.94 飼養之雞 Fowls of the species Gallus

domesticus
0105.94.10 00 9 飼養之雞，純種繁殖用 Live fowls of the species KGM 免稅Free 免稅Free 免稅Free N 401 441
，重量１８５公克以上 Gallus domesticus, pure-bred (PA,GT,NI,SV,HN, B01
者 breeding animals, weighing NZ,SG)
more than 185 g
0105.94.20 00 7 飼養之雞，純種繁殖用 Live fowls of the species KGM 4% 免稅Free 10% B01
除外，重量１８５公克 Gallus domesticus, other than (PA,GT,NI,SV,HN, MW0
以上者 pure-bred breeding animals NZ,SG)
weighing more than 185 g
0105.99.10 00 4 鴨、鵝、火雞、珍珠雞 Live ducks, geese, turkeys, KGM 免稅Free 免稅Free 免稅Free N 401 441
，純種繁殖用，重量 guinea fowls, pure-bred (PA,GT,NI,SV,HN, B01
１８５公克以上者 breeding animals, weighing NZ,SG)
more than 185 g
0105.99.20 00 2 鴨、鵝、火雞、珍珠雞 Live ducks, geese, turkeys, KGM 4% 免稅Free 10% B01
，純種繁殖用除外，重 guinea fowls, other than (PA,GT,NI,SV,HN, MW0
量１８５公克以上者 pure-bred breeding animals, NZ,SG)
weighing more than 185 g
0106 其他活動物 Other live animals
－哺乳類動物： -Mammals:
0106.11 靈長目 Primates
0106.11.00 00 0 靈長目之哺乳類動物 Mammals of the order KGM 12.5% 免稅Free 15% B01
Primates (PA,GT,NI,SV,HN,
NZ,SG)
76 Ch. 01 76
國定稅率
Tariff Rate
碼 Unit 規
0106.12 鯨、海豚及鼠海豚（鯨 Whales, dolphins and

目之哺乳類動物）；海 porpoises (mammals of the
牛及儒艮（海牛目之哺 order Cetacea); manatees and
乳類動物）；海豹、海 dugongs (mammals of the
獅及海象（鰭腳亞目之 order Sirenia); seals, sea lions
哺乳類動物） and walruses (mammals of the
suborder Pinnipedia)
0106.12.10 00 7 鯨、海豚及鼠海豚（鯨 Whales, dolphins and KGM 12.5% 免稅Free 12.5%

目之哺乳類動物）；海 porpoises (mammals of the (PA,GT,NI,SV,HN,
牛及儒艮（海牛目之哺 order Cetacea); manatees and NZ,SG)
乳類動物） dugongs (mammals of the
order Sirenia)
0106.12.20 00 5 海豹、海獅及海象（鰭 Seals, sea lions and walruses KGM 12.5% 免稅Free 12.5%
腳亞目之哺乳類動物） (mammals of the suborder (PA,GT,NI,SV,HN,
Pinn ipedia) NZ,SG)
0106.13 駱駝及其他駱駝科動物 Camels and other camelids

(Camelidae)
0106.13.00 00 8 駱駝及其他駱駝科動物 Live camels and other KGM 12.5% 免稅Free 15% B01
camelids (Camelidae) (PA,GT,NI,SV,HN,
NZ,SG)
0106.14 家兔及野兔 Rabbits and hares
0106.14.10 00 5 家兔及野兔（食用） Live rabbits and hares (used KGM 8.5% 免稅Free 10% B01
for human food) (PA,GT,NI,SV,HN,
NZ,SG)
0106.14.90 00 8 其他家兔及野兔 Other live rabbits and hares HED 12.5% 免稅Free 15% B01
NZ,SG)
0106.19.10 飼養活畜（食用） Livestock (used for human 8.5% 免稅Free 10%

food) (PA,GT,NI,SV,HN,
NZ,SG)
21 5 鹿，純種繁殖用 Deer, pure-bred breeding KGM 401 441
animals B01
22 4 鹿，純種繁殖用除外 Deer, other than pure-bred KGM B01

breeding animals
90 1 其他飼養活畜（食用 Other livestock (used for KGM B01

） human food)
0106.19.20 其他飼養活畜 Other livestock 12.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
10 6 犬 Dogs, live HED B01
KGM MW0
20 4 貓 Cats, live HED B01
KGM MW0
90 9 其他飼養活畜 Other livestock KGM B01
MW0
0106.19.30 00 6 其他水產活動物 Other aquatic animals, live KGM 12.5% 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
0106.19.40 活獸畜 Wild animals , live 12.5% 免稅Free 15%
(PA,GT,NI,SV,HN,
NZ,SG)
11 1 老虎 Tigers, live KGM B01
12 0 獅子 Lions, live KGM B01
13 9 豹 Leopard, live KGM B01
77 Ch. 01 77
國定稅率
Tariff Rate
碼 Unit 規
14 8 熊 Bears, live KGM B01
15 7 象 Elephants, live KGM B01
17 5 長頸鹿 Giraffe, live KGM B01
18 4 犀牛 Rhinocero, live KGM B01
21 9 松鼠 Squirrels, live KGM B01
22 8 袋鼠 Kangaroo, live KGM B01
23 7 美洲巨水鼠科 Myocastoridae spp. KGM 111 111

B01
30 8 河馬 Hippopotami, live KGM B01
40 6 鹿 Deer, live KGM B01
90 5 其他活獸畜 Other wild animals, live KGM B01
0106.19.90 00 3 其他哺乳類動物 Other mammals KGM 9% 免稅Free 15% B01

(PA,GT,NI,SV,HN,
NZ,SG)
0106.20 爬蟲類（包括蛇及龜） Reptiles (including snakes and
turtles)
0106.20.10 00 7 活蛇 Snakes, live KGM 12.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
0106.20.20 活龜 Turtles and tortoises, live 9% 免稅Free 15%
(PA,GT,NI,SV,HN,
NZ,SG)
10 3 鱉（甲魚）及苗 Soft-shell turtle (terrapin), KGM F02
live, and fry
21 0 豹紋陸龜（含其亞種 Leopard tortoise KGM B01

） (Stigmochelys pardalis)
including their sub-species,
live
22 9 蘇卡達象龜（含其亞 African spurred tortoise KGM B01

種） (Geochelone sulcata)
including their sub-species,
live
23 8 貝氏絞陸龜（含其亞 Bell's hinge-back tortoise KGM B01

種） (kinixys belliana) including
their sub-species, live
29 2 其他陸龜（象龜）科 Other tortoise KGM

(Testudinidae), live
90 6 其他活龜 Other turtles and tortoises, KGM L*

live
0106.20.90 其他爬蟲類 Other reptiles 9% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
10 8 沙氏變色蜥 Anolis sagrei KGM 111
90 1 其他爬蟲類 Other live reptiles KGM
－鳥類： -Birds:
0106.31 猛禽 Birds of prey
78 Ch. 01 78
國定稅率
Tariff Rate
碼 Unit 規
0106.31.00 00 6 猛禽 Birds of prey KGM 12.5% 免稅Free 15% B01

(PA,GT,NI,SV,HN, MW0
NZ,SG)
0106.32 鸚鵡目（包括鸚鵡、長 Psittaciformes (including
尾鸚鵡、金剛鸚鵡、鳳 parrots, parakeets, macaws and
頭鸚鵡） cockatoos)
0106.32.00 00 5 鸚鵡目﹝包括鸚鵡、長 Psittaciformes (including KGM 12.5% 免稅Free 15% B01

尾鸚鵡、金剛鸚鵡、鳳 parrots, parakeets, macaws (PA,GT,NI,SV,HN,
頭鸚鵡﹞ and cockatoos) NZ,SG)
0106.33 駝鳥、鴯鶓 Ostriches; emus (Dromaius

novaehollandiae)
0106.33.00 駝鳥、鴯鶓 Live ostriches; emus 12.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 駝鳥及鴯鶓，純種繁 Live ostriches; emus, pure- KGM 401 441
殖用 bred breeding animals B01
20 0 其他駝鳥及鴯鶓 Other live ostriches; emus KGM B01
0106.39.00 其他鳥類 Other Birds 12.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
12 4 十姊妹 Bengalese, live KGM B01
13 3 金絲雀 Canary, live KGM B01
14 2 錦靜鳥 Parson finch, live KGM B01
15 1 小紋鳥 Rufans tailed finch, live KGM B01
16 0 文鳥 Java sparrow, live KGM B01
17 9 胡錦鳥 Gouldian finch, live KGM B01
21 3 錦花鳥 Zebra finch, live KGM B01
22 2 鴿 Pigeons, live KGM B01
23 1 鵪鶉 Quails, live KGM B01
30 2 其他活禽（不包括第 Other poultry, live KGM B01

０１０５節之活禽） (excluding live poultry of MW0
heading 01.05)
31 1 中國藍鵲 Urocissa erythrorhyncha KGM 111

B01
90 9 其他活鳥類 Other birds, live KGM B01
─昆蟲︰ -Insects :
0106.41 蜂 Bees
0106.41.00 00 4 蜂 Bees, live KGM 12.5% 免稅Free 15% B01

(PA,GT,NI,SV,HN,
NZ,SG)
0106.49.00 其他活昆蟲 Other insects, live 12.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
79 Ch. 01 79
國定稅率
Tariff Rate
碼 Unit 規
10 4 金龜（綠花金龜屬 Dicronorhina spp.,Eudicella KGM 111

，叉角花金龜屬，扁 spp.,Cyprolais B01
角花金龜屬，角金龜 spp.,Dicranocephalus
屬，蛀犀角金龜屬 spp.,Oryctes
，長臂金龜屬） spp.,Cheirotonus spp.
20 2 鍬形蟲（大鍬形蟲屬 Stag beetles (Dorcus spp., KGM 111

，肥角鍬形蟲屬，鋸 Aegus spp., Prosopocoilus B01
鍬形蟲屬） spp.)
90 7 其他活昆蟲 Other insects, live KGM B01
0106.90.00 其他活動物 Other live animals 9% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 蛙及苗 Frogs, live, and fry KGM
90 5 其他活動物 Other live animals KGM B01
80 Ch. 01 80
第２章　 CHAPTER 2
肉及食用雜碎 MEAT AND EDIBLE MEAT OFFAL

一、本章不包括下列各項： 1.- This Chapter does not cover :
（甲）列入第0201至0208或0210節之各種不適於人類食用 (a) Products of the kinds described in headings 02.01 to 02.08
之產品； or 02.10, unfit or unsuitable for human consumption;
（乙）列入第0504節之動物腸、膀胱或肚或列入第0511或 (b) Guts, bladders or stomachs of animals (heading 05.04) or
3002節之動物血液；或 animal blood (headings 05.11 or 30.02); or
（丙）第0209節所列產品以外之動物油脂（第15章）。 (c) Animal fat, other than products of heading 02.09 (Chapter
15).
一、適用稅則第0201及0202節徵稅之特殊品級牛肉，以符 1.- Special quality beef under headings 02.01 and 02.02
合下列各項規定者為限： applying to the following regulation:
（一）肉牛屠體分切之四分之一屠體，批發用大分切、去 (a) Beef quarters, wholesale cuts, boneless primal and
骨大分切及細分切肉排，具有下列特徵者： subprimal cuts or portioned steaks from carcasses
possessing the following characteristics:
1. 第十二條肋骨正上方之腰眼肌肉上所履蓋之白 (1) Minimum extermal white fat covering over the ribeye
色脂肪厚度至少為0.4至0.9吋。 muscle at the 12 th rib at 0.4 inch to 0.9 inch.
2. 屠體重量600至850磅。 (2) Carcass weight of 600 to 850 pounds.
3. 第十二條肋骨正上方腰眼面積至少為9平方吋。 (3) Minimum ribeye area at 12 th rib-9 square inches.
4. 畜齡不超過三十個月齡，肉牛屠體第一至第十 (4) Maximum age-30 months. Carcass must have no

一根胸椎脊突之軟骨不可出現骨質化現象。 visible ossification of cartilage buttons over tips of
spinous processes associated with the first through
eleventh thoracic vertebrae.
5. 第十二條肋骨正上方腰眼肌肉內脂肪含量至少 (5) Minimum intermuscular fat intermingled in lean in

應符合照相分級標準圖中，適度脂肪分佈之等 longissimus (ribeye) muscle at the 12 th rib as shown
級，和以鮮肉為基礎，瘦肉中脂肪分佈評分為 by photographic standard (equivalent to modest or fat
六分之標準。 content of lean of 6.0 minimum, wet tissue basis, for
longissimus).
6. 顏色、瘦肉在分切時，其肉色必須色澤明亮之 (6) Color: lean must be bright, cherry red color at time of
櫻桃紅色。 cutting of carcass.
7. 新鮮冷藏屠體其腰眼中心品溫在包裝時必須低 (7) Fresh chilled carcasses of cuts must be a temperature

於4℃。 (internal of ribeye muscle) of less than 4℃ when
packed for shipment.
（二）供作肉牛屠體及切塊肉之牛隻，畜齡須未超過三十 (b) Carcasses or any cuts from cattle not over 30 months of
個雪齡，並經飼養一百天或一百天以上之平衡日糧 age which have been fed for 100 days or more on a
及每天至少餵食20磅飼料，且其中穀物含量超過百 nutritionally balanced, high energy feed concentrate ration
分之七十之高能量飼料。 containing no less than 70 percent grain, and at least 20
pounds total feed per day.
（三）經中華民國政府或其授權之機構查證認定其牛肉分 (c) Grading standards of beef confirmed as in compliance with
級標準符合前述規格者。 the above mentioned specifications by the government of
the Republic of China or its authorized agencies.
二、刪除 2.- Deleted.
三、刪除 3.- Deleted.
四、輸入原產於巴拿馬共和國並歸屬於稅則第02031911、 4.- The importation of pork belly originating in the Republic
02031991、02032911及02032991號之豬腹脇肉，其每 of Panama covered by divisions 0203.19.11, 0203.19.91,
年進口數量未超過財政部每年依中華民國與巴拿馬自 0203.29.11 and 0203.29.91, for the annual importation
由貿易協定規定公告之數量者，適用第2欄稅率免稅 quantity not exceeding the quantity announced by the
，超過該數量者依該等產品之第1欄稅率徵稅，適用 Ministry of Finance, in accordance with the regulation of
上開免稅配額之管理由財政部依該協定辦理公告。 the Free Trade Agreement of the ROC and Panama, shall
be in column 2 rates and be exempted from customs
duties; exceeding that amount shall be subject to the
customs duties of column 1 rates. Applying to the above
81 Ch. 02 81
exemption from customs duties, the administration of the
allocation of quota of these goods shall be announced by
the Ministry of Finance, in accordance with the Free
Trade Agreement.
五、刪除 5.- Deleted.
82 Ch. 02 82
國定稅率
Tariff Rate
碼 Unit 規
0201 牛肉，生鮮或冷藏 Meat of bovine animals, fresh or

chilled
0201.10 屠體及半片屠體 Carcasses and half-carcasses
0201.10.10 00 3 特殊品級屠體及半片屠 Special quality carcasses and KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
體牛肉，生鮮或冷藏 half-carcasses of bovine /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
animals, fresh or chilled NT$10/KG NZ,SG) 從高徵稅 MW0
M NT$38/KG
M or 30%
whichever is
higher
0201.10.90 00 6 其他屠體及半片屠體牛 Other carcasses and half- KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
肉，生鮮或冷藏 carcasses of bovine animals, /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
fresh or chilled NT$10/KG NZ,SG) 從高徵稅 MW0
M NT$38/KG
M or 30%
whichever is
higher
0201.20 其他帶骨切割肉 Other cuts with bone in
0201.20.10 00 1 特殊品級帶骨四分之一 Special quality beef quarter- KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
屠體牛肉及切割肉排 carcasses and cuts of steaks /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
（胸側肉、背脊肉、腰 (rib, loins, sirloins, rump), of NT$10/KG NZ,SG) 從高徵稅 MW0
脊肉、上腿肉），生鮮 bovine animals, with bone in, M NT$38/KG
或冷藏 fresh or chilled M or 30%
whichever is
higher
0201.20.20 00 9 特選級或精選級肉牛切 Prime or choice grade KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
割之帶骨牛腩、牛腱 shin/shank, short plate, /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
，生鮮或冷藏 brisket, ribs, rib finger, of NT$10/KG NZ,SG) 從高徵稅 MW0
bovine animals, with bone in, M NT$38/KG
fresh or chilled M or 30%
whichever is
higher
0201.20.90 其他帶骨切割牛肉，生 Other cuts of bovine animals, 新臺幣10元免稅Free 新臺幣38元
鮮或冷藏 with bone in, fresh or chilled /公斤 (PA,GT,NI,SV,HN, /公斤或30%
NT$10/KG NZ,SG) 從高徵稅
M NT$38/KG
M or 30%
whichever is
higher
10 2 帶骨切割牛肉排（胸 Cuts of steaks (rib, loin, KGM D* B01
側肉、背脊肉、腰脊 sirloin, rump), of bovine F01
肉、上腿肉），生鮮 animals, with bone in, fresh MW0
或冷藏 or chilled
20 0 其他帶骨牛腩、牛腱 Other shin/shank, short KGM D* B01

，生鮮或冷藏 plate, brisket, ribs, rib F01
finger, of bovine animals, MW0
with bone in, fresh or
chilled
90 5 其他帶骨切割牛肉 Other cuts of bovine KGM D* B01

，生鮮或冷藏 animals, with bone in, fresh F01
or chilled MW0
0201.30 去骨者 Boneless
0201.30.10 特殊品級去骨四分之一 Special quality beef quarter- 新臺幣10元免稅Free 新臺幣38元

屠體牛肉及切割肉排 carcasses and cuts of steaks /公斤 (PA,GT,NI,SV,HN, /公斤或30%
（胸側肉、背脊肉、腰 (rib, loins, sirloins, rump), of NT$10/KG NZ,SG) 從高徵稅
脊肉、上腿肉），生鮮 bovine animals, boneless, M NT$38/KG
或冷藏 fresh or chilled M or 30%
whichever is
higher
83 Ch. 02 83
國定稅率
Tariff Rate
碼 Unit 規
10 7 特殊品級去骨四分之 Ground meat from special KGM D* B01

一屠體牛肉及切割肉 quality beef quarter- F01
排（胸側肉、背脊肉 carcasses and cuts of steaks MW0
、腰脊肉、上腿肉 (rib, loins, sirloins, rump),
）之絞肉，生鮮或冷 of bovine animals,
藏 boneless, fresh or chilled
90 0 其他特殊品級去骨四 Other special quality beef KGM D* B01

分之一屠體牛肉及切 quarter-carcasses and cuts F01
割肉排（胸側肉、背 of steaks (rib, loins, MW0
脊肉、腰脊肉、上腿 sirloins, rump), of bovine
肉），生鮮或冷藏 animals, boneless, fresh or
chilled
0201.30.20 特選級或精選級肉牛切 Prime or choice grade 新臺幣10元新臺幣6元/公斤新臺幣38元

割之去骨牛腩、牛腱 shin/shank, short plate, /公斤 NT$6/KGM (SG) 免 /公斤或30%
，生鮮或冷藏 brisket, ribs, rib finger, of NT$10/KG 稅Free 從高徵稅
bovine animals, boneless, M (PA,GT,NI,SV,HN, NT$38/KG
fresh or chilled NZ) M or 30%
whichever is
higher
10 5 特選級或精選級肉牛 Ground meat from prime or KGM D* B01
切割之去骨牛腩、牛 choice grade shin/shank, F01
腱之絞肉，生鮮或冷 short plate, brisket, ribs, rib MW0
藏 finger, of bovine animals,
boneless, fresh or chilled
90 8 其他特選級或精選級 Other prime or choice grade KGM D* B01

肉牛切割之去骨牛腩 shin/shank, short plate, F01
、牛腱，生鮮或冷藏 brisket, ribs, rib finger, of MW0
bovine animals, boneless,
fresh or chilled
0201.30.90 其他去骨牛肉，生鮮或 Other meat of bovine 新臺幣10元免稅Free 新臺幣38元

冷藏 animals, boneless, fresh or /公斤 (PA,GT,NI,SV,HN, /公斤或30%
chilled NT$10/KG NZ,SG) 從高徵稅
M NT$38/KG
M or 30%
whichever is
higher
10 0 其他去骨牛肉排（胸 Other cuts of steaks (rib, KGM D* B01
側肉、背脊肉、腰內 loin, fillet, sirloin, rump), of F01
肉、腰脊肉、上腿肉 bovine animals, boneless, MW0
），生鮮或冷藏 fresh or chilled
20 8 其他去骨牛腩、牛腱 Other shin/shank, KGM D* B01

，生鮮或冷藏 intercostals, short plate, F01
brisket, ribs, rib finger, thin MW0
flank, of bovine animals,
boneless, fresh or chilled
30 6 其他去骨牛肉之絞肉 Ground meat from other KGM D* B01

，生鮮或冷藏 meat of bovine animals, F01
boneless, fresh or chilled MW0
90 3 其他去骨牛肉，生鮮 Other meat of bovine KGM D* B01

或冷藏 animals, boneless, fresh or F01
chilled MW0
0202 冷凍牛肉 Meat of bovine animals, frozen
84 Ch. 02 84
國定稅率
Tariff Rate
碼 Unit 規
0202.10.10 00 2 特殊品級冷凍屠體及半 Special quality carcasses and KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
片屠體牛肉 half-carcasses of bovine /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
animals, frozen NT$10/KG NZ,SG) 從高徵稅 MW0
M NT$38/KG
M or 30%
whichever is
higher
0202.10.90 00 5 其他冷凍屠體及半片屠 Other carcasses and half- KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
體牛肉 carcasses of bovine animals, /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
frozen NT$10/KG NZ,SG) 從高徵稅 MW0
M NT$38/KG
M or 30%
whichever is
higher
0202.20.10 00 0 特殊品級冷凍帶骨四分 Special quality beef quarter- KGM 新臺幣10元免稅Free 新臺幣38元 D* B01
之一屠體牛肉及切割肉 carcasses and cuts of steaks /公斤 (PA,GT,NI,SV,HN, /公斤或30% F01
排（胸側肉、背脊肉、 (rib, loins, sirloins, rump), of NT$10/KG NZ,SG) 從高徵稅 MW0
腰脊肉、上腿肉） bovine animals, with bone in, M NT$38/KG
frozen M or 30%
whichever is
higher
0202.20.20 00 8 特選級或精選級肉牛切 Prime or choice grade KGM 新臺幣10元新臺幣6元/公斤新臺幣38元 D* B01
割之冷凍帶骨牛腩、牛 shin/shank, short plate, /公斤 NT$6/KGM (SG) 免 /公斤或30% F01
腱 brisket, ribs, rib finger, of NT$10/KG 稅Free 從高徵稅 MW0
bovine animals, with bone in, M (PA,GT,NI,SV,HN, NT$38/KG
frozen NZ) M or 30%
whichever is
higher
0202.20.90 其他冷凍帶骨切割牛肉 Other cuts of bovine animals, 新臺幣10元免稅Free 新臺幣38元
with bone in, frozen /公斤 (PA,GT,NI,SV,HN, /公斤或30%
M NT$38/KG
M or 30%
whichever is
higher
10 1 其他冷凍帶骨切割牛 Other cuts of steaks (rib, KGM D* B01
肉排（胸側肉、背脊 loin, sirloin, rump), of F01
肉、腰脊肉、上腿肉 bovine animals, with bone MW0
） in, frozen
20 9 其他冷凍帶骨牛腩、 Other shin/shank, short KGM D* B01

牛腱 plate, brisket, ribs, rib F01
finger, of bovine animals, MW0
with bone in, frozen
90 4 其他冷凍帶骨切割牛 Other cuts of bovine KGM D* B01

肉 animals, with bone in, F01
frozen MW0
0202.30.10 特殊品級冷凍去骨四分 Special quality beef quarter- 新臺幣10元免稅Free 新臺幣38元

之一屠體牛肉及切割肉 carcasses and cuts of steaks /公斤 (PA,GT,NI,SV,HN, /公斤或30%
排（胸側肉、背脊肉、 (rib, loins, sirloins, rump), of NT$10/KG NZ,SG) 從高徵稅
腰脊肉、上腿肉） bovine animals, boneless, M NT$38/KG
frozen M or 30%
whichever is
higher
10 6 特殊品級冷凍去骨四 Ground meat from special KGM D* B01
分之一屠體牛肉及切 quality beef quarter- F01
割肉排（胸側肉、背 carcasses and cuts of steaks MW0
脊肉、腰脊肉、上腿 (rib, loins, sirloins, rump),
肉）之絞肉 of bovine animals,
boneless, frozen
85 Ch. 02 85
國定稅率
Tariff Rate
碼 Unit 規
90 9 其他特殊品級冷凍去 Other special quality beef KGM D* B01

骨四分之一屠體牛肉 quarter-carcasses and cuts F01
及切割肉排（胸側肉 of steaks (rib, loins, MW0
、背脊肉、腰脊肉、 sirloins, rump), of bovine
上腿肉） animals, boneless, frozen
0202.30.20 特選級或精選級肉牛切 Prime or choice grade 新臺幣10元新臺幣6元/公斤新臺幣38元

割之冷凍去骨牛腩、牛 shin/shank, short plate, /公斤 NT$6/KGM (SG) 免 /公斤或30%
腱 brisket, ribs, rib finger, of NT$10/KG 稅Free 從高徵稅
bovine animals, boneless, M (PA,GT,NI,SV,HN, NT$38/KG
frozen NZ) M or 30%
whichever is
higher
10 4 特選級或精選級肉牛 Ground meat from prime or KGM D* B01
切割之冷凍去骨牛腩 choice grade shin/shank, F01
、牛腱之絞肉 short plate, brisket, ribs, rib MW0
finger, of bovine animals,
boneless, frozen
90 7 其他特選級或精選級 Other prime or choice grade KGM D* B01

肉牛切割之冷凍去骨 shin/shank, short plate, F01
牛腩、牛腱 brisket, ribs, rib finger, of MW0
bovine animals, boneless,
frozen
0202.30.90 其他冷凍去骨牛肉 Other meat of bovine 新臺幣10元免稅Free 新臺幣38元

animals, boneless, frozen /公斤 (PA,GT,NI,SV,HN, /公斤或30%
M NT$38/KG
M or 30%
whichever is
higher
10 9 其他冷凍去骨牛肉排 Other cuts of steaks (rib, KGM D* B01
（胸側肉、背脊肉、 loin, fillet, sirloin, rump), of F01
腰內肉、腰脊肉、上 bovine animals, boneless, MW0
腿肉） frozen
20 7 其他冷凍去骨牛腩、 Other shin/shank, KGM D* B01

牛腱 intercostals, short plate, F01
brisket, ribs, rib finger, thin MW0
flank, of bovine animals,
boneless, frozen
30 5 其他冷凍去骨牛肉之 Ground meat from other KGM D* B01

絞肉 meat of bovine animals, F01
boneless, frozen MW0
90 2 其他冷凍去骨牛肉 Other meat of bovine KGM D* B01

animals, boneless, frozen F01
MW0
0203 豬肉，生鮮、冷藏或冷凍 Meat of swine, fresh, chilled or
frozen
－生鮮或冷藏︰ -Fresh or chilled:
0203.11.00 屠體及半片屠體豬肉 Carcasses and half-carcasses 12.5% 免稅Free 15%

，生鮮或冷藏 of swine, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 0 帶頭、皮、耳、尾及 Whole carcasses (including KGM B01
腳（不含內臟），重 the head, skin, ears, tail and F01
量不超過８公斤之整 feet, no entrails) of swine, MW0
隻屠體豬肉，生鮮或 weighing not more than 8
冷藏 kg, fresh or chilled
86 Ch. 02 86
國定稅率
Tariff Rate
碼 Unit 規
90 3 其他屠體及半片屠體 Other carcasses and half- KGM B01

豬肉，生鮮或冷藏 carcasses of swine, fresh or F01
chilled MW0
0203.12 帶骨之腿肉、肩肉及其 Hams, shoulders and cuts

切割肉 thereof, with bone in
0203.12.00 00 1 帶骨之豬腿肉、肩肉及 Hams, shoulders and cuts KGM 12.5% 免稅Free 15% B01
其切割肉，生鮮或冷藏 thereof, of swine, with bone (PA,GT,NI,SV,HN, F01
in, fresh or chilled NZ,SG) MW0
0203.19.11 00 1 去骨豬腹脇肉（包括腩 Belly(including spare ribs) of KGM 12.5% 免稅Free (PA,NZ) 60% G B01
排），生鮮或冷藏 swine, boneless, fresh or 7.5% (SG) 12.5% F01
chilled (GT,NI,SV,HN) MW0
0203.19.19 00 3 其他去骨豬肉，生鮮或 Other meat of swine, KGM 12.5% 免稅Free 15% B01
冷藏 boneless, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG) MW0
0203.19.91 00 4 帶骨豬腹脇肉（包括腩 Belly of swine (including KGM 12.5% 免稅Free (PA,NZ) 60% G B01
排），生鮮或冷藏 spare ribs), with bone in, 7.5% (SG) 12.5% F01
fresh or chilled (GT,NI,SV,HN) MW0
0203.19.99 00 6 其他帶骨豬肉，生鮮或 Other meat of swine, with KGM 12.5% 免稅Free 15% B01
冷藏 bone in, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG) MW0
－冷凍︰ -Frozen:
0203.21.00 冷凍屠體及半片屠體豬 Carcasses and half-carcasses 12.5% 免稅Free 15%

肉 of swine, frozen (PA,GT,NI,SV,HN,
NZ) 7.5% (SG)
10 8 帶頭、皮、耳、尾及 Whole carcasses (including KGM B01

腳（不含內臟），重 the head, skin, ears, tail and F01
量不超過８公斤之整 feet, no entrails) of swine, MW0
隻屠體豬肉，冷凍 weighing not more than 8
kg, frozen
90 1 其他冷凍屠體及半片 Other carcasses and half- KGM B01

屠體豬肉 carcasses of swine, frozen F01
MW0
0203.22.00 00 9 冷凍帶骨之豬腿肉、肩 Hams, shoulders and cuts KGM 12.5% 免稅Free 15% B01
肉及其切割肉 thereof, of swine, with bone (PA,GT,NI,SV,HN, F01
in, frozen NZ) 7.5% (SG) MW0
0203.29.11 00 9 冷凍去骨豬腹脇肉（包 Belly(including spare ribs) of KGM 12.5% 免稅Free (PA,NZ) 60% G B01
括腩排） swine, boneless, frozen 7.5% (SG) 12.5% F01
(GT,NI,SV,HN) MW0
0203.29.19 其他冷凍去骨豬肉 Other meat of swine, 12.5% 免稅Free 15%

boneless, frozen (PA,NI,NZ) 2.5%
(GT) 4.1% (SV,HN)
7.5% (SG)
10 9 冷凍去骨之豬後腿肉 Hams, shoulders, KGM B01

、肩胛肉、腰內肉、 tenderloin, loins and cuts F01
大里脊及其切割肉 thereof, boneless, of swine, MW0
frozen
87 Ch. 02 87
國定稅率
Tariff Rate
碼 Unit 規
90 2 其他冷凍去骨豬肉 Other meat of swine, KGM B01

boneless, frozen F01
MW0
0203.29.91 00 2 冷凍帶骨豬腹脇肉（包 Belly(including spare ribs) of KGM 12.5% 免稅Free (PA,NZ) 60% G B01
括腩排） swine, with bone in, frozen 7.5% (SG) 12.5% F01
(GT,NI,SV,HN) MW0
0203.29.99 00 4 其他冷凍帶骨豬肉 Other meat of swine, with KGM 12.5% 免稅Free 15% B01
bone in, frozen (PA,NI,NZ) 2.5% F01
(GT) 4.1% (SV,HN) MW0
7.5% (SG)
0204 綿羊或山羊肉，生鮮、冷 Meat of sheep or goats, fresh,

藏或冷凍 chilled or frozen
0204.10 屠體及半片屠體小羊肉 Carcasses and half-carcasses of

，生鮮或冷藏 lamb, fresh or chilled
0204.10.00 00 2 屠體及半片屠體小羊肉 Carcasses and half-carcasses KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
，生鮮或冷藏 of lamb, fresh or chilled 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
或15% 從高 NT$2.2/KGM or 3% 斤或19% 從 MW0
徵稅 whichever is higher 高徵稅
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
M or 15% /公斤或5% 從高徵 GM or 19%
whichever is 稅NT$3.7/KGM or whichever is
higher 5% whichever is higher
higher (SV,HN) 新
臺幣6.7元/公斤或
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
－綿羊肉，生鮮或冷藏 -Other meat of sheep, fresh or

︰ chilled:
0204.21.00 00 9 屠體及半片屠體綿羊肉 Carcasses and half-carcasses KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
，生鮮或冷藏 of sheep, fresh or chilled 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
88 Ch. 02 88
國定稅率
Tariff Rate
碼 Unit 規
0204.22.00 00 8 其他帶骨切割綿羊肉 Other cuts of sheep, with KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
，生鮮或冷藏 bone in, fresh or chilled 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
或15% 從高 NT$2.2/KGM or 3% 斤或19% 從
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
0204.23.00 00 7 去骨綿羊肉，生鮮或冷 Meat of sheep, boneless, KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
藏 fresh or chilled 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
0204.30 冷凍屠體及半片屠體小 Carcasses and half-carcasses of

羊肉 lamb, frozen
0204.30.00 00 8 冷凍屠體及半片屠體小 Carcasses and half-carcasses KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
羊肉 of lamb, frozen 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
－冷凍綿羊肉︰ -Other meat of sheep, frozen:
89 Ch. 02 89
國定稅率
Tariff Rate
碼 Unit 規
0204.41.00 00 5 冷凍屠體及半片屠體綿 Carcasses and half-carcasses KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
羊肉 of sheep, frozen 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
0204.42.00 00 4 其他冷凍帶骨切割綿羊 Other cuts of sheep, with KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
肉 bone in, frozen 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
0204.43.00 00 3 冷凍去骨綿羊肉 Meat of sheep, boneless, KGM 新臺幣新臺幣2.2元/公斤新臺幣 B01
frozen 11.3元/公斤或3% 從高徵稅 14.25元/公 F01
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
9% 從高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI,NZ)
0204.50 山羊肉 Meat of goats
90 Ch. 02 90
國定稅率
Tariff Rate
碼 Unit 規
0204.50.00 山羊肉，生鮮、冷藏或 Meat of goats, fresh, chilled 新臺幣新臺幣2.2元/公斤新臺幣

冷凍 or frozen 11.3元/公斤或3% 從高徵稅 14.25元/公
NT$11.3/KG (GT) 新臺幣3.7元 NT$14.25/K
higher (SV,HN) 新
7.5% 從高徵稅
NT$5.6/KGM or
7.5% whichever is
higher (NZ) 新臺幣
6.7元/公斤或9% 從
高徵稅
NT$6.7/KGM or 9%
whichever is higher
(SG) 免稅Free
(PA,NI)
10 1 山羊肉，生鮮或冷藏 Meat of goats, fresh or KGM B01

chilled F01
MW0
20 9 山羊肉，冷凍 Meat of goats, frozen KGM B01
F01
MW0
0205 肉類（馬、騾、驢及駃騠 Meat of horses, asses, mules or
），生鮮、冷藏或冷凍 hinnies, fresh, chilled or frozen
0205.00 肉類（馬、騾、驢及駃 Meat of horses, asses, mules or

騠），生鮮、冷藏或冷 hinnies, fresh, chilled or frozen
凍
0205.00.00 00 3 肉類（馬、騾、驢及駃 Meat of horses, asses, mules KGM 20% 免稅Free 40% B01
騠），生鮮、冷藏或冷 or hinnies, fresh, chilled or (PA,GT,NI,SV,HN, F01
凍 frozen NZ,SG)
0206 食用雜碎（牛、豬、綿羊 Edible offals of bovine animals,

、山羊、馬、騾、驢或駃 swine, sheep, goats, horses,
騠），生鮮、冷藏或冷凍 asses, mules or hinnies, fresh,
chilled or frozen
0206.10 牛雜碎，生鮮或冷藏 Of bovine animals, fresh or

chilled
0206.10.10 00 8 牛肉骨，生鮮或冷藏 Bone with meat of bovine KGM 35% 免稅Free 50% 113
animals, fresh or chilled (PA,NI,NZ,SG) 7% B01
(GT) 11.6% F01
(SV,HN) MW0
0206.10.90 其他食用牛雜碎，生鮮 Other edible offal of bovine 15% 免稅Free 50%
或冷藏 animals, fresh or chilled (PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
11 8 食用牛舌，生鮮或冷 Edible tongues of bovine KGM 113

藏 animals, fresh or chilled B01
F01
MW0
12 7 食用牛唇，生鮮或冷 Edible lips of bovine KGM 113
F01
MW0
13 6 食用牛耳，生鮮或冷 Edible ears of bovine KGM 113
F01
MW0
20 7 食用牛肝，生鮮或冷 Edible livers of bovine KGM B01
藏 animals, fresh or chilled F01
MW0
91 Ch. 02 91
國定稅率
Tariff Rate
碼 Unit 規
30 5 食用牛眼，生鮮或冷 Edible eyes of bovine KGM B01

藏 animals, fresh or chilled F01
MW0
40 3 食用牛腦、脊髓及頭 Edible brains, spinal cords KGM B01
顱，生鮮或冷藏 and skull of bovine animals, F01
fresh or chilled MW0
50 0 食用牛心及肺，生鮮 Edible hearts and lungs of KGM B01

或冷藏 bovine animals, fresh or F01
chilled MW0
60 8 食用牛腎及脾臟，生 Edible kidneys and spleens KGM B01

鮮或冷藏 of bovine animals, fresh or F01
chilled MW0
70 6 食用牛鞭、睪丸及尾 Edible penis, testes and tails KGM 113

，生鮮或冷藏 of bovine animals, fresh or B01
chilled F01
MW0
81 3 食用牛橫膈膜，生鮮 Edible skirts of bovine KGM 113
或冷藏 animals, fresh or chilled B01
F01
MW0
82 2 食用牛背板筋，生鮮 Edible back strap of bovine KGM 113
或冷藏 animals, fresh or chilled B01
F01
MW0
83 1 食用牛腹膈膜，生鮮 Edible tunic tissue of KGM 113
或冷藏 bovine animals, fresh or B01
chilled F01
MW0
91 1 食用牛胰臟及子宮 Edible pancreas and uteri of KGM B01
，生鮮或冷藏 bovine animals, fresh or F01
chilled MW0
99 3 其他食用牛雜碎，生 Other edible offal of bovine KGM 113

鮮或冷藏 animals, fresh or chilled B01
F01
MW0
－冷凍牛雜碎︰ -Of bovine animals, frozen:
0206.21 舌 Tongues
0206.21.00 00 7 冷凍牛舌 Tongues of bovine animals, KGM 15% 免稅Free 50% 113
frozen (PA,NI,HN,NZ,SG) B01
3% (GT) 5% (SV) F01
MW0
0206.22 肝 Livers
0206.22.00 00 6 冷凍牛肝 Livers of bovine animals, KGM 15% 免稅Free 50% B01
frozen (PA,NI,HN,NZ,SG) F01
3% (GT) 5% (SV) MW0
0206.29.10 00 7 冷凍牛肉骨 Bone with meat of bovine KGM 30% 免稅Free 50% 113
animals, frozen (PA,NI,HN,NZ,SG) B01
6.8% (GT) 10.6% F01
(SV) MW0
0206.29.90 其他冷凍食用牛雜碎 Other edible offal of bovine 15% 免稅Free 50%
animals, frozen (PA,NI,HN,NZ,SG)
3% (GT) 5% (SV)
10 8 冷凍食用牛眼 Edible eyes of bovine KGM B01

animals, frozen F01
MW0
92 Ch. 02 92
國定稅率
Tariff Rate
碼 Unit 規
20 6 冷凍食用牛腦、脊髓 Edible brains, spinal cords KGM B01

及頭顱 and skull of bovine animals, F01
frozen MW0
30 4 冷凍食用牛心及肺 Edible hearts and lungs of KGM B01

bovine animals, frozen F01
MW0
40 2 冷凍食用牛腎及脾臟 Edible kidneys and spleens KGM B01
of bovine animals, frozen F01
MW0
50 9 冷凍食用牛鞭、睪丸 Edible penis,testes and tails KGM 113
及尾 of bovine animals, frozen B01
F01
MW0
61 6 冷凍食用牛橫膈膜 Edible skirts of bovine KGM 113
animals, frozen B01
F01
MW0
62 5 冷凍食用牛背板筋 Edible back strap of bovine KGM 113
animals, frozen B01
F01
MW0
63 4 冷凍食用牛腹膈膜 Edible tunic tissue of KGM 113
bovine animals, frozen B01
F01
MW0
71 4 冷凍食用牛唇 Edible lips of bovine KGM 113
animals, frozen B01
F01
MW0
72 3 冷凍食用牛耳 Edible ears of bovine KGM 113
animals, frozen B01
F01
MW0
91 0 冷凍食用牛胰臟及子 Edible pancreas and uteri of KGM B01
宮 bovine animals, frozen F01
MW0
99 2 其他冷凍食用牛雜碎 Other edible offal of bovine KGM 113
animals, frozen B01
F01
MW0
0206.30 豬雜碎，生鮮或冷藏 Of swine, fresh or chilled
0206.30.10 00 4 豬肉骨，生鮮或冷藏 Bone with meat of swine, KGM 35% 免稅Free 50% B01
fresh or chilled (PA,NZ,SG) 7% F01
(GT) 11.6% MW0
(NI,SV,HN)
0206.30.20 00 2 豬腳（包括前、後腿蹄 Feet (including hocks of the KGM 15% 免稅Free (NZ) 9% 310% G B01
膀及腱子肉）及橫膈膜 front and hind legs, shank (SG) 15% F01
，生鮮或冷藏 muscle) and skirts of swine, (PA,GT,NI,SV,HN) MW0
fresh or chilled
0206.30.90 00 7 其他食用豬雜碎，生鮮 Other edible offal of swine, KGM 15% 免稅Free (PA,NZ) 50% B01
或冷藏 fresh or chilled 3% (GT) 5% F01
(NI,SV,HN) 9% MW0
(SG)
－冷凍豬雜碎︰ -Of swine, frozen:
0206.41 肝 Livers
0206.41.00 00 3 冷凍豬肝 Livers of swine, frozen KGM 15% 免稅Free (PA,NZ) 50% B01
3% (GT) 5% F01
(NI,SV,HN) 9% MW0
(SG)
0206.49.10 00 3 冷凍豬筋 Tendons of swine, frozen KGM 15% 免稅Free (PA,NZ) 15% B01
3% (GT) 5% F01
(NI,SV,HN) 9% MW0
(SG)
93 Ch. 02 93
國定稅率
Tariff Rate
碼 Unit 規
0206.49.20 00 1 冷凍豬肉骨 Bone with meat of swine, KGM 35% 免稅Free 50% B01
frozen (PA,NZ,SG) 7% F01
(GT) 11.6% MW0
(NI,SV,HN)
0206.49.30 00 9 冷凍豬腳（包括前、後 Feet (including hocks of the KGM 15% 免稅Free (NZ) 9% 310% G B01
腿蹄膀及腱子肉）及橫 front and hind legs, shank (SG) 15% F01
膈膜 muscle) and skirts of swine, (PA,GT,NI,SV,HN) MW0
frozen
0206.49.90 00 6 其他冷凍食用豬雜碎 Other edible offals of swine, KGM 15% 免稅Free (PA,NZ) 50% B01
frozen 3% (GT) 5% F01
(NI,SV,HN) 9% MW0
(SG)
0206.80 其他雜碎，生鮮或冷藏 Other, fresh or chilled
0206.80.11 00 2 羊肉骨，生鮮或冷藏 Bone with meat of sheep, KGM 35% 免稅Free (PA,NZ) 50% B01
lambs and goats, fresh or 7% (GT) 11.6% F01
chilled (NI,SV,HN) 21% MW0
(SG)
0206.80.19 00 4 其他食用羊雜碎，生鮮 Other edible offal of sheep, KGM 42.5% 免稅Free (PA,NZ) 50% B01
或冷藏 lambs and goats, fresh or 8.5% (GT) 14.1% F01
chilled (NI,SV,HN) 25.5% MW0
(SG)
0206.80.20 00 1 雜碎（馬、驢、騾、駃 Edible offal of horses, asses, KGM 45% 免稅Free 50% B01
騠），生鮮或冷藏 mules or hinnies, fresh or (PA,NZ,SG) 9% F01
chilled (GT) 15%
(NI,SV,HN)
0206.90 冷凍其他雜碎 Other, frozen
0206.90.10 00 1 冷凍羊肉骨 Bone with meat of sheep, KGM 35% 免稅Free 50% B01
lambs and goats, frozen (PA,NZ,SG) 7% F01
(GT) 11.6% MW0
(NI,SV,HN)
0206.90.90 00 4 其他冷凍羊雜碎 Other edible offal of sheep, KGM 42.5% 免稅Free (PA,NZ) 50% B01
lambs and goats, frozen 8.5% (GT) 14.1% F01
(NI,SV,HN) 25.5% MW0
(SG)
0207 屬第０１０５節之家禽肉 Meat and edible offal, of the

及食用雜碎，生鮮、冷藏 poultry of heading 01.05, fresh,
或冷凍 chilled or frozen
－飼養之雞︰ -Of fowls of the species Gallus

domesticus:
0207.11 未切成塊者，生鮮或冷 Not cut in pieces, fresh or

藏 chilled
0207.11.00 00 8 雞肉，未切成塊者，生 Meat of fowls of the species KGM 20% 免稅Free (NZ) 12% 95% G B01
鮮或冷藏 Gallus domesticus, not cut in (SG) 20% F01
pieces, fresh or chilled (PA,GT,NI,SV,HN) MW0
0207.12 冷凍未切成塊者 Not cut in pieces, frozen
0207.12.00 00 7 冷凍雞肉，未切成塊者 Meat of fowls of the species KGM 20% 免稅Free (NZ) 12% 95% G B01
Gallus domesticus, not cut in (SG) 20% F01
pieces, frozen (PA,GT,NI,SV,HN) MW0
0207.13 肉塊及雜碎，生鮮或冷 Cuts and offal, fresh or chilled

藏
0207.13.11 00 3 雞腿（包括棒棒腿及骨 Drum sticks (including legs KGM 20% 免稅Free (NZ) 12% 95% G B01
腿）及雞翅，生鮮或冷 and leg quarters ) and wings (SG) 20% F01
藏 of fowls of the species Gallus (PA,GT,NI,SV,HN) MW0
domesticus, fresh or chilled
94 Ch. 02 94
國定稅率
Tariff Rate
碼 Unit 規
0207.13.19 00 5 其他雞肉肉塊，生鮮或 Other meat of fowls of the KGM 20% 免稅Free (NZ) 12% 95% G B01
冷藏 species Gallus domesticus, (SG) 20% F01
cut in pieces, fresh or chilled (PA,GT,NI,SV,HN) MW0
0207.13.20 00 2 雞肝，生鮮或冷藏 Livers of fowls of the species KGM 25% 免稅Free (NZ,SG) 45% B01
Gallus domesticus, fresh or 25% F01
chilled (PA,GT,NI,SV,HN) MW0
0207.13.91 00 6 雞心及雞腳，生鮮或冷 Heart and feet of fowls of the KGM 25% 免稅Free (NZ,SG) 50% B01
藏 species Gallus domesticus, 25% F01
fresh or chilled (PA,GT,NI,SV,HN) MW0
0207.13.92 00 5 雞脖子，生鮮或冷藏 Neck of fowls of the species KGM 34% 免稅Free (NZ,SG) 50% B01
Gallus domesticus, fresh or 34% F01
chilled (PA,GT,NI,SV,HN) MW0
0207.13.99 00 8 其他雞雜碎，生鮮或冷 Other offal of fowls of the KGM 25% 免稅Free (NZ) 15% 50% G B01
藏 species Gallus domesticus, (SG) 25% F01
fresh or chilled (PA,GT,NI,SV,HN) MW0
0207.14 冷凍肉塊及雜碎 Cuts and offal, frozen
0207.14.11 00 2 冷凍雞腿（包括棒棒腿 Drum sticks (including legs KGM 20% 10% (NZ) 12% (SG) 213% G B01
及骨腿）及雞趐 and leg quarters) and wings 20% F01
of fowls of the species Gallus (PA,GT,NI,SV,HN) MW0
domesticus, frozen
0207.14.19 00 4 其他冷凍雞肉肉塊 Other meat of fowls of the KGM 20% 10% (NZ) 12% (SG) 40% G B01
species Gallus domesticus, 20% F01
cut in pieces, frozen (PA,GT,NI,SV,HN) MW0
0207.14.21 00 0 冷凍雞肝 Livers of fowls of the species KGM 25% 免稅Free (NZ,SG) 45% B01
Gallus domesticus, frozen 25% F01
(PA,GT,NI,SV,HN) MW0
0207.14.22 00 9 冷凍雞心及雞腳 Heart and feet of fowls of the KGM 25% 免稅Free (SG) 50% B01
species Gallus domesticus, 12.5% (NZ) 25% F01
frozen (PA,GT,NI,SV,HN) MW0
0207.14.23 00 8 冷凍雞脖子 Neck of fowls of the species KGM 34% 免稅Free (NZ,SG) 50% B01
Gallus domesticus, frozen 34% F01
0207.14.29 00 2 其他雞雜碎，冷凍 Other offal of fowls of the KGM 25% 免稅Free (SG) 50% G B01
species Gallus domesticus, 12.5% (NZ) 25% F01
frozen (PA,GT,NI,SV,HN) MW0
－火雞︰ -Of turkeys:

藏 chilled
0207.24.00 00 3 火雞肉，未切成塊者 Meat of turkeys, not cut in KGM 10% 免稅Free 15% B01
，生鮮或冷藏 pieces, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ) 6% (SG) MW0
0207.25.00 00 2 冷凍火雞肉，未切成塊 Meat of turkeys, not cut in KGM 10% 免稅Free 15% B01
者 pieces, frozen (PA,GT,NI,SV,HN, F01
NZ) 6% (SG) MW0
0207.26 肉塊及雜碎，生鮮或冷 Cuts and offal, fresh or chilled

藏
0207.26.10 00 9 火雞肉肉塊，生鮮或冷 Meat of turkeys, cut in KGM 10% 免稅Free 15% B01
藏 pieces, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ) 6% (SG) MW0
95 Ch. 02 95
國定稅率
Tariff Rate
碼 Unit 規
0207.26.20 00 7 火雞肝，生鮮或冷藏 Livers of turkeys, fresh or KGM 30% 免稅Free 45% B01
chilled (PA,NI,NZ,SG) 6% F01
(GT) 10% (SV,HN) MW0
0207.26.90 00 2 其他火雞雜碎，生鮮或 Other offal of turkeys, fresh KGM 25% 免稅Free (NZ,SG) 50% G B01
冷藏 or chilled 25% F01
0207.27 冷凍肉塊及雜碎 Cuts and offal, frozen
0207.27.10 00 8 冷凍火雞肉，肉塊 Meat of turkeys, cut in KGM 8.5% 免稅Free 15% B01
pieces, frozen (PA,GT,NI,SV,HN, F01
NZ) 5.1% (SG) MW0
0207.27.21 00 5 冷凍火雞肝 Liver of turkeys, frozen KGM 25% 免稅Free 45% B01
(PA,NI,NZ,SG) 5% F01
(GT) 8.3% (SV,HN) MW0
0207.27.22 00 4 冷凍火雞心 Heart of turkeys, frozen KGM 34% 免稅Free 50% B01
(PA,NI,NZ,SG) F01
6.8% (GT) 11.3% MW0
(SV,HN)
0207.27.29 00 7 其他火雞雜碎，冷凍 Other offal of turkeys, frozen KGM 25% 免稅Free (NZ,SG) 50% G B01
25% F01
─鴨︰ -Of ducks :

藏 chilled
0207.41.00 00 2 鴨肉，未切成塊者，生 Meat of ducks, not cut in KGM 30% 免稅Free (PA,NZ) 45% B01
鮮或冷藏 pieces, fresh or chilled 6% (GT) 10% F01
(NI,SV,HN) 18% MW0
(SG)
0207.42.00 00 1 冷凍鴨肉，未切成塊者 Meat of ducks, not cut in KGM 30% 免稅Free (PA,NZ) 45% B01
pieces, frozen 6% (GT) 10% F01
(NI,SV,HN) 18% MW0
(SG)
0207.43 脂肝，生鮮或冷藏 Fatty livers, fresh or chilled
0207.43.00 00 0 鴨脂肝，生鮮或冷藏 Fatty livers of ducks, fresh or KGM 15% 免稅Free 45% B01
chilled (PA,NZ,SG) 4.2% F01
(GT) 6% (SV,HN) MW0
8% (NI)
0207.44 其他，生鮮或冷藏 Other, fresh or chilled
0207.44.10 00 7 鴨肉，肉塊，生鮮或冷 Meat of ducks, cut in pieces, KGM 35% 免稅Free (PA,NZ) 45% B01
藏 fresh or chilled 7% (GT) 11.6% F01
(NI,SV,HN) 21% MW0
(SG)
0207.44.20 00 5 鴨心，生鮮或冷藏 Heart of ducks, fresh or KGM 34% 免稅Free 50% B01
(GT) 11.3% MW0
(NI,SV,HN)
0207.44.90 00 0 其他鴨雜碎，生鮮或冷 Other offal of ducks, fresh or KGM 25% 免稅Free (NZ,SG) 50% G B01
藏 chilled 25% F01
0207.45 其他，冷凍 Other, frozen
0207.45.10 00 6 冷凍鴨肉，肉塊 Meat of ducks, cut in pieces, KGM 35% 免稅Free (PA,NZ) 45% B01
frozen 7% (GT) 11.6% F01
(NI,SV,HN) 21% MW0
(SG)
0207.45.20 00 4 冷凍鴨肝 Livers of ducks, frozen KGM 25% 免稅Free 45% B01
(PA,NZ,SG) 5% F01
(GT) 8.3% MW0
(NI,SV,HN)
96 Ch. 02 96
國定稅率
Tariff Rate
碼 Unit 規
0207.45.30 00 2 冷凍鴨心 Heart of ducks, frozen KGM 34% 免稅Free 50% B01
(PA,NZ,SG) 6.8% F01
(GT) 11.3% MW0
(NI,SV,HN)
0207.45.90 00 9 其他鴨雜碎，冷凍 Other offal of ducks, frozen KGM 25% 免稅Free (NZ,SG) 50% G B01
25% F01
─鵝︰ -Of geese :

藏 chilled
0207.51.00 00 9 鵝肉，未切成塊者，生 Meat of geese, not cut in KGM 25% 免稅Free (PA,NZ) 50% B01
鮮或冷藏 pieces, fresh or chilled 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.52.00 00 8 冷凍鵝肉，未切成塊者 Meat of geese, not cut in KGM 25% 免稅Free (PA,NZ) 50% B01
pieces, frozen 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.53 脂肝，生鮮或冷藏 Fatty livers, fresh or chilled
0207.53.00 00 7 鵝脂肝，生鮮或冷藏 Fatty livers of geese, fresh KGM 15% 免稅Free 45% B01
or chilled (PA,NZ,SG) 4.2% F01
(GT) 6% (SV,HN) MW0
8% (NI)
0207.54 其他，生鮮或冷藏 Other, fresh or chilled
0207.54.10 00 4 鵝肉，肉塊，生鮮或冷 Meat of geese, cut in pieces, KGM 25% 免稅Free (PA,NZ) 50% B01
藏 fresh or chilled 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.54.20 00 2 鵝心，生鮮或冷藏 Heart of geese, fresh or KGM 34% 免稅Free 50% B01
(GT) 11.3% MW0
(NI,SV,HN)
0207.54.90 00 7 其他鵝雜碎，生鮮或冷 Other offal of geese, fresh or KGM 25% 免稅Free (NZ,SG) 50% G B01
藏 chilled 25% F01
0207.55 其他，冷凍 Other, frozen
0207.55.10 00 3 冷凍鵝肉，肉塊 Meat of geese, cut in pieces, KGM 25% 免稅Free (PA,NZ) 50% B01
frozen 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.55.20 00 1 冷凍鵝肝 Livers of geese, frozen KGM 25% 免稅Free 45% B01
(PA,NZ,SG) 5% F01
(GT) 8.3% MW0
(NI,SV,HN)
0207.55.30 00 9 冷凍鵝心 Heart of geese, frozen KGM 34% 免稅Free 50% B01
(PA,NZ,SG) 6.8% F01
(GT) 11.3% MW0
(NI,SV,HN)
0207.55.90 00 6 其他鵝雜碎，冷凍 Other offal of geese, frozen KGM 25% 免稅Free (NZ,SG) 50% G B01
25% F01
0207.60 珍珠雞 Of guinea fowls
0207.60.10 00 6 珍珠雞肉，未切成塊者 Meat of guinea fowls, not cut KGM 25% 免稅Free (PA,NZ) 50% B01
，生鮮或冷藏 in pieces, fresh or chilled 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.60.20 00 4 珍珠雞肉，肉塊，生鮮 Meat of guinea fowls, cut in KGM 25% 免稅Free (PA,NZ) 50% B01
或冷藏 pieces, fresh or chilled 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
97 Ch. 02 97
國定稅率
Tariff Rate
碼 Unit 規
0207.60.30 00 2 其他珍珠雞雜碎，生鮮 Other offal of guinea fowls, KGM 25% 免稅Free (NZ,SG) 50% G B01
或冷藏 fresh or chilled 25% F01
0207.60.40 00 0 冷凍珍珠雞肉，未切成 Meat of guinea fowls, not cut KGM 25% 免稅Free (PA,NZ) 50% B01
塊者 in pieces, frozen 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.60.50 00 7 冷凍珍珠雞肉，肉塊 Meat of guinea fowls, cut in KGM 25% 免稅Free (PA,NZ) 50% B01
pieces, frozen 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0207.60.60 00 5 冷凍珍珠雞肝 Livers of guinea fowls, KGM 25% 免稅Free 45% B01
frozen (PA,NZ,SG) 5% F01
(GT) 8.3% MW0
(NI,SV,HN)
0207.60.90 00 9 其他珍珠雞雜碎，冷凍 Other offal of guinea fowls, KGM 25% 免稅Free (NZ,SG) 50% G B01
frozen 25% F01
0208 其他肉類及食用雜碎，生 Other meat and edible meat

鮮、冷藏或冷凍 offal, fresh, chilled or frozen
0208.10 家兔或野兔 Of rabbits or hares
0208.10.10 00 6 家兔肉或野兔肉，生鮮 Meat of rabbits or hares, KGM 20% 免稅Free 45% B01
、冷藏或冷凍 fresh, chilled or frozen (PA,NI,NZ,SG) F01
4.8% (GT) 7.3%
(SV,HN)
0208.10.20 00 4 家兔或野兔之食用雜碎 Edible offal of rabbits or KGM 45% 免稅Free 45% B01
，生鮮、冷藏或冷凍 hares, fresh, chilled or frozen (PA,NI,NZ,SG) 9% F01
(GT) 15% (SV,HN) MW0
0208.30 靈長目 Of primates
0208.30.10 00 2 靈長目之哺乳類動物肉 Meat of the order Primates of KGM 34% 免稅Free 45% B01
，生鮮、冷藏或冷凍 mammals, fresh, chilled or (PA,NZ,SG) 6.8% F01
frozen (GT) 11.3% MW0
(NI,SV,HN)
0208.30.20 00 0 靈長目之哺乳類動物之 Edible offal of the order KGM 45% 免稅Free 45% B01
食用雜碎，生鮮、冷藏 Primates of mammals, fresh, (PA,NZ,SG) 9% F01
或冷凍 chilled or frozen (GT) 15% MW0
(NI,SV,HN)
0208.40 鯨、海豚及鼠海豚（鯨 Of whales, dolphins and
牛及儒艮（海牛目之哺 order Cetacea); of manatees
乳類動物）；海豹、海 and dugongs (mammals of the
獅及海象（鰭腳亞目之 order Sirenia); of seals, sea
哺乳類動物） lions and walruses (mammals
of the suborder Pinnipedia)
0208.40.10 鯨肉、海豚肉及鼠海豚 Meat of whales , dolphins , 34% 免稅Free 45%

肉、海牛肉及儒艮肉 porpoises , manatees and (PA,NZ,SG) 6.8%
，生鮮、冷藏或冷凍 dugongs , fresh , chilled or (GT) 11.3%
frozen (NI,SV,HN)
10 8 鯨肉、海豚肉及鼠海 Meat of whales, dolphins KGM F01

豚肉，生鮮、冷藏或 and porpoises, fresh, chilled MP1
冷凍 or frozen
20 6 海牛肉及儒艮肉，生 Meat of manatees and KGM F01

鮮、冷藏或冷凍 dugongs, fresh, chilled or MW0
frozen
0208.40.20 鯨、海豚及鼠海豚、海 Edible offal of whales , 45% 免稅Free 45%

牛及儒艮之食用雜碎 dolphins , porpoises , (PA,NZ,SG) 9%
，生鮮、冷藏或冷凍 manatees and dugongs , fresh (GT) 15%
, chilled or frozen (NI,SV,HN)
98 Ch. 02 98
國定稅率
Tariff Rate
碼 Unit 規
10 6 鯨、海豚及鼠海豚之 Edible offal of whales, KGM F01

食用雜碎，生鮮、冷 dolphins and porpoises, MW0
藏或冷凍 fresh, chilled or frozen
20 4 海牛及儒艮食用雜碎 Edible offal of manatees KGM F01

，生鮮、冷藏或冷凍 and dugongs, fresh, chilled MW0
or frozen
0208.40.30 00 6 海豹肉、海獅肉及海象 Meat of seals, sea lions and KGM 34% 免稅Free 45% F01
肉，生鮮、冷藏或冷凍 walruses, fresh, chilled or (PA,NI,NZ,SG) MW0
frozen 6.8% (GT) 11.3%
(SV,HN)
0208.40.40 00 4 海豹、海獅及海象之食 Edible offal of seals, sea KGM 45% 免稅Free 45% F01
用雜碎，生鮮、冷藏或 lions and walruses, fresh, (PA,NI,NZ,SG) 9% MW0
冷凍 chilled or frozen (GT) 15% (SV,HN)
0208.50 爬蟲類（包括蛇及龜） Of reptiles (including snakes

and turtles)
0208.50.10 爬蟲類（包括蛇及龜 Meat of reptiles (including 34% 免稅Free 45%

）肉，生鮮、冷藏或冷 snakes and turtles) , fresh , (PA,NZ,SG) 6.8%
凍 chilled or frozen (GT) 11.3%
(NI,SV,HN)
10 5 蛇肉，生鮮、冷藏或 Meat of snakes, fresh, KGM F01
冷凍 chilled or frozen MW0
20 3 龜肉，生鮮、冷藏或 Meat of turtles, fresh, KGM F01

冷凍 chilled or frozen MW0
90 8 其他爬蟲類肉，生鮮 Other meat of reptiles, KGM F01

、冷藏或冷凍 fresh, chilled or frozen MW0
0208.50.20 爬蟲類（包括蛇及龜 Edible offal of reptiles 45% 免稅Free 45%

）之食用雜碎，生鮮、 (including snakes and turtles) (PA,NZ,SG) 9%
冷藏或冷凍 , fresh , chilled or frozen (GT) 15%
(NI,SV,HN)
10 3 蛇之食用雜碎，生鮮 Edible offal of snakes, KGM F01
20 1 龜之食用雜碎，生鮮 Edible offal of turtles, KGM F01

90 6 其他爬蟲類之食用雜 Other edible offal of KGM F01

碎，生鮮、冷藏或冷 reptiles, fresh, chilled or MW0
凍 frozen
0208.60 駱駝及其他駱駝科動物 Of camels and other camelids

(Camelidae)
0208.60.10 00 5 駱駝肉及其他駱駝科動 Meat of camels and other KGM 34% 免稅Free 45% B01
物之肉，生鮮、冷藏或 camelids, fresh, chilled or (PA,NI,NZ,SG) F01
冷凍 frozen 6.8% (GT) 11.3% MW0
(SV,HN)
0208.60.20 00 3 駱駝及其他駱駝科動物 Edible offal of camels and KGM 45% 免稅Free 45% B01
之食用雜碎，生鮮、冷 other camelids, fresh, chilled (PA,NI,NZ,SG) 9% F01
藏或冷凍 or frozen (GT) 15% (SV,HN) MW0
0208.90.11 00 8 鹿肉，生鮮、冷藏或冷 Meat of deer, fresh, chilled or KGM 15% 免稅Free 45% B01
凍 frozen (PA,NI,NZ,SG) F01
3.2% (GT) 5.2%
(SV,HN)
99 Ch. 02 99
國定稅率
Tariff Rate
碼 Unit 規
0208.90.12 00 7 鹿鞭，生鮮、冷藏或冷 Lu Pien (Cervi Penis), fresh, KGM 20% 免稅Free 20% B01
凍 chilled or frozen (PA,NI,NZ,SG) 4% F01
(GT) 6.6% (SV,HN) MW0
0208.90.13 00 6 鹿腳筋，生鮮、冷藏或 Tendons of deer, fresh, KGM 15% 免稅Free 15% B01
冷凍 chilled or frozen (PA,NI,NZ,SG) 3% F01
(GT) 5% (SV,HN) MW0
0208.90.21 00 6 蛙腿肉，生鮮、冷藏或 Meat of frogs' legs, fresh, KGM 27% 免稅Free 40% F01
冷凍 chilled or frozen (PA,NZ,SG) 5.4%
(GT) 9%
(NI,SV,HN)
0208.90.29 其他肉類，生鮮、冷藏 Other meat, fresh, chilled or 34% 免稅Free 45%
或冷凍 frozen (PA,NI,NZ,SG)
6.8% (GT) 11.3%
(SV,HN)
10 6 鹿肉骨，生鮮、冷藏 Bone with meat of KGM B01
或冷凍 reindeers, fresh, chilled or F01
frozen MW0
20 4 狗肉，生鮮、冷藏或 Meat of dogs, fresh, chilled KGM 111 111

冷凍 or frozen B01
F01
MW0
90 9 其他肉類，生鮮、冷 Other meat, fresh, chilled or KGM B01
藏或冷凍 frozen F01
MW0
0208.90.90 其他食用雜碎（第 Other edible meat offal (other 45% 免稅Free 45%
０２０６節及第 than those of heading 02.06 (PA,NI,NZ,SG) 9%
０２０７節除外），生 and heading 02.07), fresh, (GT) 15% (SV,HN)
鮮、冷藏或冷凍 chilled or frozen
50 1 鱉（甲魚）內臟，生 Internal organs of soft-shell KGM F01

鮮、冷藏或冷凍 turtle (terrapin), fresh,
chilled or frozen
90 3 其他食用雜碎（第 Other edible meat offal KGM B01

０２０６節及第 (other than those of heading F01
０２０７節除外 02.06 and heading 02.07), MW0
），生鮮、冷藏或冷 fresh, chilled or frozen
凍
0209 不帶瘦肉之豬脂肪及禽脂 Pig fat, free of lean meat, and
肪，未熬或未以其他方法 poultry fat, not rendered or
萃取，生鮮、冷藏、冷凍 otherwise extracted, fresh,
、鹹、浸鹹、乾或燻製者 chilled, frozen, salted, in brine,
dried or smoked
0209.10 豬 Of pigs
0209.10.00 00 7 不帶瘦肉之豬脂肪，未 Pig fat, free of lean meat, not KGM 18% 免稅Free 25% B01
熬或未以其他方法萃取 rendered or otherwise (PA,NZ,SG) 3.7% F01
，生鮮、冷藏、冷凍、 extracted, fresh, chilled, (GT) 6.1% (SV,HN)
鹹、浸鹹、乾或燻製者 frozen, salted, in brine, dried 6.4% (NI)
or smoked
0209.90.00 00 0 不帶瘦肉之禽脂肪，未 Poultry fat, free of lean meat, KGM 18% 免稅Free 25% B01
熬或未以其他方法萃取 not rendered or otherwise (PA,NZ,SG) 3.7% F01
，生鮮、冷藏、冷凍、 extracted, fresh, chilled, (GT) 6.1% (SV,HN)
鹹、浸鹹、乾或燻製者 frozen, salted, in brine, dried 6.4% (NI)
or smoked
100 Ch. 02 100

國定稅率
Tariff Rate
碼 Unit 規
0210 鹹、浸鹹、乾或燻製之肉 Meat and edible meat offal,

類及食用雜碎；肉類或雜 salted, in brine, dried or smoked;
碎肉製成之食用肉粉或粗 edible flours and meals of meat
肉粉 or meat offal
－豬肉︰ -Meat of swine:

0210.11.00 00 3 帶骨之豬腿肉、肩肉及 Hams, shoulders and cuts KGM 15% 免稅Free 20% B01
其切割肉 thereof of swine, with bone (PA,GT,NI,SV,HN, F01
in NZ) 9% (SG) MW0
0210.12 腹脇肉及其切割肉 Bellies (streaky) and cuts

thereof
0210.12.00 00 2 豬腹脇肉及其切割肉 Bellies (streaky) and cuts KGM 20% 免稅Free 20% B01
thereof, of swine (PA,GT,NI,SV,HN, F01
NZ) 12% (SG) MW0
0210.19.00 00 5 其他鹹、浸鹹、乾或燻 Other meat of swine, salted, KGM 15% 免稅Free 20% B01
製之豬肉 in brine, dried or smoked (PA,GT,NI,SV,HN, F01
NZ) 9% (SG) MW0
0210.20 牛肉 Meat of bovine animals
0210.20.00 00 2 鹹、浸鹹、乾或燻製之 Meat of bovine animals, KGM 15% 免稅Free 20% B01
牛肉 salted, in brine, dried or (PA,NZ,SG) 15% F01
smoked (GT,NI,SV,HN) MW0
－其他，包括肉類或雜 - Other , including edible

碎肉製成之食用肉粉及 flours and meals of meat and
粗肉粉： meat offal :
0210.91 靈長目 Of primates
0210.91.00 鹹、浸鹹、乾或燻製之 Meat and edible offals of the 20% 免稅Free 20%
靈長目哺乳類動物肉及 order Primates of mammals, (PA,NI,NZ,SG) 4%
食用雜碎；及其肉或雜 salted, in brine, dried or (GT) 6.6% (SV,HN)
碎肉製成之食用肉粉及 smoked; flours and meals
粗肉粉 thereof
11 3 鹹、浸鹹或燻製之靈 Meat of the order Primates KGM B01

長目哺乳類動物肉 of mammals, salted, in F01
brine, or smoked MW0
12 2 乾之靈長目哺乳類動 Meat of the order Primates KGM B01

物肉 of mammals, dried F01
MW0
21 1 鹹、浸鹹或燻製之靈 Edible offal of the order KGM B01
長目哺乳類動物食用 Primates of mammals, F01
雜碎 salted, in brine, or smoked MW0
22 0 乾靈長目哺乳類動物 Edible offal of the order KGM B01

食用雜碎 Primates of mammals, dried F01
MW0
30 0 靈長目哺乳類動物肉 Edible flours and meals of KGM B01
或雜碎肉製成之食用 meat and edible offal of the F01
肉粉及粗肉粉 order Primates of mammals MW0
101 Ch. 02 101

國定稅率
Tariff Rate
碼 Unit 規
0210.92 鯨、海豚及鼠海豚（鯨 Of whales, dolphins and

牛及儒艮（海牛目之哺 order Cetacea); of manatees
乳類動物）；海豹、海 and dugongs (mammals of the
獅及海象（鰭腳亞目之 order Sirenia); of seals, sea
哺乳類動物） lions and walruses (mammals
of the suborder Pinnipedia)
0210.92.00 鹹、浸鹹、乾或燻製之 Meat and edible offals of 20% 免稅Free 20%

鯨、海豚、鼠海豚、海 whales, dolphin, porpoises, (PA,NI,NZ,SG) 4%
牛、儒艮、海豹、海獅 manatees, dugongs, seals, sea (GT) 6.6% (SV,HN)
及海象肉及食用雜碎 lions and walruses, salted, in
；及其肉或雜碎肉製成 brine, dried or smoked; flours
之食用肉粉及粗肉粉 and meals thereof
11 2 鹹、浸鹹或燻製之鯨 Meat of whales, dolphins KGM F01

肉、海豚肉及鼠海豚 and porpoises, salted, in MW0
肉 brine, or smoked
12 1 乾鯨肉、海豚肉及鼠 Meat of whales, dolphins KGM F01

海豚肉 and porpoises, dried MW0
13 0 鹹、浸鹹或燻製之海 Meat of manatees and KGM F01

牛肉及儒艮肉 dugongs, salted, in brine, or MW0
smoked
14 9 乾海牛肉及儒艮肉 Meat of manatees and KGM F01

dugongs, dried MW0
15 8 鹹、浸鹹或燻製之海 Meat of seals, sea lions and KGM F01

豹、海獅及海象肉 walruses, salted, in brine, MW0
or smoked
16 7 乾海豹、海獅及海象 Meat of seals, sea lions and KGM F01

肉 walruses, dried MW0
21 0 鹹、浸鹹或燻製之鯨 Edible offal of whales, KGM F01

、海豚及鼠海豚食用 dolphins and porpoises, MW0
雜碎 salted, in brine or smoked
22 9 乾鯨、海豚及鼠海豚 Edible offal of whales, KGM F01

食用雜碎 dolphins and porpoises, MW0
dried
23 8 鹹、浸鹹或燻製之海 Edible offal of manatees KGM F01

牛及儒艮食用雜碎 and dugongs, salted, in MW0
brine or smoked
24 7 乾海牛及儒艮食用雜 Edible offal of manatees KGM F01

碎 and dugongs, dried MW0
25 6 鹹、浸鹹或燻製之海 Edible offal of seals, sea KGM F01

豹、海獅及海象食用 lions and walruses, salted, MW0
雜碎 in brine, or smoked
26 5 乾海豹、海獅及海象 Edible offal of seals, sea KGM F01

食用雜碎 lions and walruses, dried MW0
31 8 鯨、海豚及鼠海豚之 Edible flours and meals of KGM F01

肉或雜碎肉製成之食 meat and offal of whales, MW0
用肉粉及粗肉粉 dolphins, porpoises
32 7 海牛及儒艮之肉或雜 Edible flours and meals of KGM F01

碎肉製成之食用肉粉 meat and offal of manatees MW0
及粗肉粉 and dugongs
102 Ch. 02 102

國定稅率
Tariff Rate
碼 Unit 規
33 6 海豹、海獅及海象之 Edible powder, flours and KGM F01

肉或雜碎肉製成之食 meals of seals, sea lions and MW0
用肉粉及粗肉粉 walruses
0210.93 爬蟲類（包括蛇及龜） Of reptiles (including snakes

and turtles)
0210.93.00 鹹、浸鹹、乾或燻製之 Meat and edible offals of 20% 免稅Free 20%

爬蟲類（包括蛇及龜 reptiles (including snakes and (PA,NI,NZ,SG) 4%
）及食用雜碎；及其肉 turtles) , salted , in brine , (GT) 6.6% (SV,HN)
或雜碎肉製成之食用肉 dried or smoked ; flours and
粉及粗肉粉 meals thereof
11 1 鹹、浸鹹或燻製之蛇 Meat of snakes,salted, in KGM F01

肉 brine or smoked MW0
14 8 鹹、浸鹹或燻製之龜 Meat of turtles, salted, in KGM F01

肉 brine or smoked MW0
19 3 鹹、浸鹹或燻製之其 Meat of other reptiles, KGM F01

他爬蟲類肉 salted, in brine or smoked MW0
23 7 乾蛇肉 Meat of snakes, dried KGM
24 6 乾龜肉 Meat of turtles, dried KGM F01

MW0
29 1 其他乾爬蟲類肉 Meat of other reptiles, dried KGM F01
MW0
31 7 鹹、浸鹹或燻製之蛇 Edible offal of snakes, KGM F01
食用雜碎 salted, in brine or smoked MW0
32 6 鹹、浸鹹或燻製之龜 Edible offal of turtles, KGM F01

食用雜碎 salted, in brine or smoked MW0
39 9 鹹、浸鹹或燻製之其 Edible offal of other KGM F01

他爬蟲類食用雜碎 reptiles, salted, in brine or MW0
smoked
41 5 乾蛇食用雜碎 Edible offal of snakes, dried KGM F01

MW0
42 4 乾龜食用雜碎 Edible offal of turtles, KGM F01

dried MW0
49 7 乾其他爬蟲類食用雜 Edible offal of other KGM F01

碎 reptiles, dried MW0
51 2 蛇肉或其雜碎肉製成 Edible flours and meals of KGM F01

之食用肉粉及粗肉粉 meat and offal of snakes MW0
52 1 龜肉或其雜碎肉製成 Edible flours and meals of KGM F01

之食用肉粉及粗肉粉 meat and offal of turtles MW0
59 4 其他爬蟲類之肉或雜 Edible flours and meals of KGM F01

碎肉製成之食用肉粉 meat and edible offal of MW0
及粗肉粉 other reptiles
0210.99.11 00 5 鹹、浸鹹、乾或燻製之 Livers of fowls of the species KGM 25% 免稅Free 45% B01
雞肝 Gallus domesticus, salted, in (PA,NI,NZ,SG) 5% F01
brine, dried or smoked (GT) 8.3% (SV,HN) MW0
103 Ch. 02 103

國定稅率
Tariff Rate
碼 Unit 規
0210.99.12 00 4 鹹、浸鹹、乾或燻製之 Drumsticks (including leg KGM 20% 免稅Free (NZ) 12% 213% G B01
雞腿（包括棒棒腿及骨 and leg quarters) and wings (SG) 20% F01
腿）及雞翅 of fowls of the species Gallus (PA,GT,NI,SV,HN) MW0
domesticus, salted, in brine,
dried or smoked
0210.99.13 00 3 鹹、浸鹹、乾或燻製之 Hearts and feet of fowls of KGM 25% 免稅Free 25% B01
雞心及雞腳 the species Gallus (PA,NZ,SG) 5% F01
domesticus, salted, in brine, (GT) 8.3% MW0
dried or smoked (NI,SV,HN)
0210.99.19 00 7 其他部位雞肉，鹹、浸 Other cuts of fowls of the KGM 20% 免稅Free (NZ) 12% 95% G B01
鹹、乾或燻製 species Gallus domesticus, (SG) 20% F01
salted, in brine, dried or (PA,GT,NI,SV,HN) MW0
smoked
0210.99.21 00 3 鹹、浸鹹、乾或燻製之 Other poultry livers, salted, KGM 30% 免稅Free 45% B01
其他家禽肝 in brine, dried or smoked (PA,NZ,SG) 6% F01
(GT) 10% MW0
(NI,SV,HN)
0210.99.29 鹹、浸鹹、乾或燻製之 Other edible poultry offal , 25% 免稅Free (NZ,SG) 400%
其他食用家禽雜碎（肝 salted , in brine , dried or 25%
除外）；其他家禽雜碎 smoked (other than poultry (PA,GT,NI,SV,HN)
製成之食用肉粉及粗肉 livers) ; flours and meals
粉 thereof
11 2 鹹、浸鹹、乾或燻製 Poultry gizzards, salted, in KGM G B01

之家禽砂囊（肫） brine, dried or smoked F01
MW0
19 4 鹹、浸鹹、乾或燻製 Other edible poultry offal, KGM G B01
之其他食用家禽雜碎 salted, in brine, dried, or F01
（肝除外） smoked (other than poultry MW0
livers)
20 1 其他家禽雜碎製成之 Edible flours and meals of KGM G B01

食用肉粉及粗肉粉 other poultry offal F01
MW0
0210.99.30 00 2 乾蛤蚧 K'o Chiai (Gecko Gecko), KGM 2.5% 免稅Free 2.5% 502
dried (PA,GT,NI,SV,HN,
NZ,SG)
0210.99.41 00 9 乾鹿鞭 Lu Pien (Cervi Penis), dried KGM 20% 免稅Free 20% B01
(PA,NI,NZ,SG) 4% MW0
(GT) 6.6% (SV,HN)
0210.99.42 00 8 乾鹿腳筋 Tendons, deer, dried KGM 15% 免稅Free 15% B01
NZ,SG)
0210.99.90 鹹、浸鹹、乾或燻製之 Other meat and edible offals , 20% 免稅Free 20%
其他肉類及食用雜碎 salted , in brine , dried or (PA,NI,NZ,SG) 4%
；肉類或雜碎肉製成之 smoked ; flours and meals (GT) 6.6% (SV,HN)
食用肉粉及粗肉粉 thereof
10 7 鹹、浸鹹、乾或燻製 Other meat of poultry, KGM B01

之其他家禽肉類 salted, in brine, dried or F01
smoked MW0
20 5 鹹、浸鹹、乾或燻製 Other meat and edible offal KGM B01

之其他動物肉類及其 of other animals, salted, in F01
食用雜碎 brine, dried or smoked MW0
30 3 其他肉類或雜碎肉製 Edible powder, flours and KGM B01

成之食用肉粉及粗肉 meals of other meat and F01
粉 offal MP1
104 Ch. 02 104

第３章　 CHAPTER 3
魚類、甲殼類、軟體類及其他水產無脊椎動物 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER
ACQUATIC INVERTEBRATES
（甲）第0106節之哺乳動物； (a) Mammals of heading 01.06;
（乙）第0106節之哺乳動物肉（第0208或0210節）； (b) Meat of mammals of heading 01.06 (heading 02.08 or
02.10);
（丙）因品種或鮮度不適於人類食用之死魚（包括魚肝、 (c) Fish (including livers, roes and milt thereof) or
魚卵及魚白）、死甲殼類、死軟體類或其他死水產 crustaceans, molluscs or other aquatic invertebrates, dead
無脊椎動物（第5章）；魚、甲殼類、軟體類或其他 and unfit or unsuitable for human consumption by reason
水產無脊椎動物之粉、粗粉或團粒，不適合人類食 of either their species or their condition (Chapter 5);
用者（第2301節）；或 flours, meals or pellets of fish or of crustaceans, molluscs
or other aquatic invertebrates, unfit for human
consumption (heading 23.01); or
（丁）由魚卵調製之魚子醬或魚子醬代用品（第1604 (d) Caviar or caviar substitutes prepared from fish eggs
節）。 (heading 16.04).
二、本章「團粒」一詞係指產品經凝聚，係由直接壓縮或 2.- In this Chapter the term “ pellets ” means products
加入少量之黏合劑而成。 which have been agglomerated either directly by
compression or by the addition of a small quantity of
binder.
一、刪除 1.- Deleted.
二、輸入原產於巴拿馬共和國並歸屬於稅則第03024100、 2.- The importation of herrings, sardines, anchovies and their
03024300、03035100、03035300、03048920、 preparations originating in the Republic of Panama
03048600、03048970、03054950、03055410、 covered by divisions 0302.41.00, 0302.43.00, 0303.51.00,
03055420、03055430、03055972、03055979、 0303.53.00, 0304.89.20, 0304.86.00, 0304.89.70,
03056100、03056300號及第16章稅則第16041210、 0305.49.50, 0305.54.10, 0305.54.20, 0305.54.30,
16041310、16041320、16041600號之沙丁魚、鰮魚、 0305.59.72, 0305.59.79, 0305.61.00 and 0305.63.00, and
鯡魚、鯷魚及其調製品，適用第2欄稅率免稅者，以 divisions 1604.12.10, 1604.13.10, 1604.13.20 and
每年進口總數量未超過191公噸為限，超過該數量者 1604.16.00 of Chapter 16, not exceeding the annual total
依該等產品之第1欄稅率徵稅，適用上開免稅配額之 importation quantity 191 MT, shall be in column 2 rates
管理由財政部依中華民國與巴拿馬自由貿易協定辦理 and be exempted from customs duties; exceeding that
公告。 amount shall be subject to the customs duties of column 1
rates. Applying to the above exemption from customs
duties, the administration of the allocation of quota of
these goods shall be announced by the Ministry of
Finance, in accordance with the Free Trade Agreement of
the ROC and Panama.
三、輸入原產於巴拿馬共和國並歸屬於稅則第03024400、 3.- The importation of mackerels (Scomber spp.) and their
03028985、03035400、03038985、03048940、 preparations originating in the Republic of Panama
03053910、03056940號及第16章稅則第16041510號之 covered by divisions 0302.44.00, 0302.89.85, 0303.54.00,
鲭屬類及其調製品，適用第2欄稅率免稅者，以每年 0303.89.85, 0304.89.40, 0305.39.10 and 0305.69.40, and
進口總數量未超過377公噸為限，超過該數量者依該 division 1604.15.10 of Chapter 16, not exceeding the
等產品之第1欄稅率徵稅，適用上開免稅配額之管理 annual total importation quantity 377 MT, shall be in
由財政部依中華民國與巴拿馬自由貿易協定辦理公告 column 2 rates and be exempted from customs duties;
。 exceeding that amount shall be subject to the customs
duties of column 1 rates. Applying to the above
allocation of quota of these goods shall be announced by
Trade Agreement of the ROC and Panama.
四、輸入原產於巴拿馬共和國並歸屬於稅則第03024940、 4.- The importation of carangid fishes and their preparations
03028984、03035940、03038984、03048930號及第 originating in the Republic of Panama covered by
16章稅則第16041920號之鰺魚及其調製品，適用第 divisions 0302.49.40, 0302.89.84, 0303.59.40, 0303.89.84
2欄稅率免稅者，以每年進口總數量未超過164公噸為 and 0304.89.30, and division 1604.19.20 of Chapter 16,
限，超過該數量者依該等產品之第1欄稅率徵稅，適 not exceeding the annual total importation quantity 164
用上開免稅配額之管理由財政部依中華民國與巴拿馬 MT, shall be in column 2 rates and be exempted from
自由貿易協定辦理公告。 customs duties; exceeding that amount shall be subject to
the customs duties of column 1 rates. Applying to the
above exemption from customs duties, the administration
of the allocation of quota of these goods shall be
105 Ch. 03 105
announced by the Ministry of Finance, in accordance with
the Free Trade Agreement of the ROC and Panama.
五、輸入歸屬本章專供石斑魚用餌料，經漁業主管機關證 5.- Imported feed under this Chapter, if covered by a
明用途屬實者，按6％稅率徵稅。 certificate issued by the competent fishery authorities,
certifying that it is used for feeding grouper only, the
tariff rate applicable will be 6 %.
106 Ch. 03 106

國定稅率
Tariff Rate
碼 Unit 規
0301 活魚 Live fish
─觀賞用魚︰ -Ornamental fish :
0301.11 淡水 Freshwater
0301.11.00 觀賞用魚，淡水 Ornamental fish, freshwater 10% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
10 1 錦鯉 Ornamental carp KGM B01
20 9 保育類觀賞用魚類 Conservation ornamental KGM

fishes
90 4 其他觀賞用魚，淡水 Other ornamental fish, KGM B01

freshwater
0301.19.00 其他觀賞用魚 Other ornamental fish 10% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
10 3 保育類熱帶魚類 Conservation tropical fishes KGM
90 6 其他觀賞用魚 Other ornamental fishes KGM B01
－其他活魚︰ -Other live fish:
0301.91 鱒（褐鱒、麥克鈎吻鱒 Trout (Salmo trutta,

、克氏鈎吻鱒、黃鈎吻 Oncorhynchus mykiss,
鱒、吉利鈎吻鱒、阿帕 Oncorhynchus clarki,
契鈎吻鱒及金腹鈎吻鱒 Oncorhynchus aguabonita,
） Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
0301.91.00 00 6 活鱒 Trout, live KGM 15% 免稅Free 30% B01 443

(PA,GT,NI,SV,HN, F01
NZ,SG)
0301.92 鰻魚（鰻鱺屬） Eels (Anguilla spp.)
0301.92.10 活鰻（鰻鱺屬） Eels (Anguilla spp.), live 15% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 活鰻（白鰻） Eels, Anguilla japonica, KGM 465 440
live B01
F01
MP1
20 9 活鰻（鱸鰻） Eels, Anguilla marmorata, KGM 465
live B01
F01
MW0
90 4 其他活鰻（鰻鱺屬） Other eels (Anguilla spp.), KGM 465 440
live B01
F01
MW0
0301.92.20 鰻線、鰻苗、幼鰻 Glass eel, eel fry, young eel 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
10 9 鰻線（白鰻線）（每 Glass eel (elver) (over 5000 KGM 112
公斤５０００尾以上 pcs per kg)
）
20 7 鰻苗（白鰻苗）（每 Eel fry (not less than 501 KGM 112

公斤５０１尾至 pcs, less than 5000 pcs per
５０００尾） kg)
107 Ch. 03 107

國定稅率
Tariff Rate
碼 Unit 規
30 5 幼鰻（幼白鰻）（每 Young eel (ekver) (not less KGM B01 112

公斤１１尾至 than 11 pcs, less than 500
５００尾） pcs per kg)
0301.93 鯉魚（鯉屬、鯽屬、草 Carp (Cyprinus spp., Carassius

魚、鰱屬、鯁屬、青魚 spp., Ctenopharyngodon
、真卡特拉、野鯪屬、 idellus, Hypophthalmichthys
哈氏紋唇魚、蘇門答臘 spp., Cirrhinus spp.,
細鬚、魴屬） Mylopharyngodon piceus,
Catla catla, Labeo spp.,
Osteochilus hasselti,
Leptobarbus hoeveni,
Megalobrama spp.)
0301.93.00 00 4 鯉魚 Carp, live KGM 20% 免稅Free 40% B01

NZ,SG)
0301.94 大西洋及太平洋黑鮪 Atlantic and Pacific bluefin
tunas (Thunnus thynnus,
Thunnus orientalis)
0301.94.00 00 3 大西洋及太平洋黑鮪 Atlantic and Pacific bluefin KGM 15% 免稅Free 50% 442 442
tunas, live (PA,GT,NI,SV,HN, F01
SG) 7.5% (NZ) MW0
0301.95 南方黑鮪 Southern bluefin tunas

(Thunnus maccoyii)
0301.95.00 00 2 活南方黑鮪 Southern bluefin tunas KGM 15% 免稅Free 50% 442 442
(Thunnus maccoyii),live (PA,GT,NI,SV,HN, F01
NZ,SG) MW0
0301.99.10 其他魚苗 Other fish fry 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 4 烏魚苗 Mullet fry KGM B01
MW0
20 2 虱目魚苗 Milkfish fry KGM MW0
30 0 鯰魚苗 Catfish fry KGM B01
40 8 石斑魚苗 Grouper fry KGM B01

MW0
51 4 七星鱸魚苗 SEA PERCH FRY KGM B01
52 3 紅目鱸魚苗 BLIND SEA BASS FRY KGM B01
62 1 保育類淡水魚苗 Conservation freshwater KGM

fish fry
63 0 保育類鹹水魚苗 Conservation seawater fish KGM

fry
70 1 海鱺魚苗 Cobia (Rachycentron KGM B01

canadum) fry
91 6 其他淡水魚苗 Other freshwater fish fry KGM B01
92 5 其他鹹水魚苗 Other seawater fish fry KGM B01
108 Ch. 03 108

國定稅率
Tariff Rate
碼 Unit 規
0301.99.21 00 3 活鱔魚 Live swamp eel KGM 新臺幣免稅Free 新臺幣12元 F01
10.8元/公斤 (PA,GT,NI,SV,HN, /公斤或20%
或18% 從高 NZ,SG) 從高徵稅
徵稅 NT$12/KG
NT$10.8/KG M or 20%
M or 18% whichever is
whichever is higher
higher
0301.99.22 00 2 其他鯉魚 Other carp, live KGM 20% 免稅Free 40% B01
NZ,SG) MW0
0301.99.29 其他活魚 Other live fish 15% 免稅Free 50%
(PA,GT,NI,SV,HN)
3% (SG) 7.5% (NZ)
10 3 活鯰 Catfish, live KGM B01

F01
20 1 活櫻花鉤吻鮭（台灣 Formosan land-lacked KGM B01
鱒、梨山鱒） salmon, live F01
30 9 活泥鰍 Live loach KGM F01
40 7 澳洲活鰻 Live Australian eels KGM B01

F01
41 6 活石斑魚 Grouper, live KGM B01
F01
42 5 活鱘魚 Sturgeon (acipenseriformes KGM F01
spp.), live
43 4 大口黑鱸（美洲大嘴 Micropterus salmoides KGM 111

鱸） F01
MW0
44 3 星點黑鱸 Hephaestus carbo KGM 111
F01
MW0
45 2 玻璃魚 Parambassis ranga KGM 111
F01
MW0
46 1 泰國鱧 Channa striata KGM 111
F01
MW0
47 0 魚虎 Channa micropeltes KGM 111
F01
MW0
48 9 食人魚 Serrasalmus spp., KGM 111 111
Pygocentrus spp., F01
Pristobrycon spp., MW0
Pygopristis spp.
49 8 電鰻科（裸背電鰻科 Electric eel KGM 111 111

） (Electrophoridae spp.) F01
MW0
50 4 活鯨鯊 Whale shark (Rhincodon KGM 111 111
typus), live F01
MW0
91 5 其他活淡水魚類 Other freshwater fishes, live KGM B01
F01
MW0
92 4 其他活鹹水魚類 Other seawater fishes, live KGM B01
F01
MW0
0302 生鮮或冷藏魚（第 Fish, fresh or chilled, excluding
０３０４節之切片、及其 fish fillets and other fish meat of
他魚肉除外） heading 03.04
109 Ch. 03 109

國定稅率
Tariff Rate
碼 Unit 規
－鮭鱒科，第 - Salmonidae, excluding edible

０３０２９１至 fish offal of subheading
０３０２９９目之可食 0302.91 to 0302.99
用魚雜碎除外︰

0302.11.00 00 2 鱒，生鮮或冷藏 Trout, fresh or chilled KGM 15% 免稅Free 25% B01 443
NZ) 9% (SG)
0302.13 太平洋鮭（紅鈎吻鮭、 Pacific salmon (Oncorhynchus

細鱗鈎吻鮭、鈎吻鮭、 nerka, Oncorhynchus
大鱗鈎吻鮭、銀鈎吻鮭 gorbuscha, Oncorhynchus keta,
、馬蘇鈎吻鮭及玫瑰鈎 Oncorhynchus tschawytscha,
吻鮭） Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus)
0302.13.00 00 0 太平洋鮭，生鮮或冷藏 Pacific salmon, fresh or KGM 10% 免稅Free 20% B01 443
chilled (PA,GT,NI,SV,HN, F01
SG) 5% (NZ)
0302.14 大西洋鮭及多瑙河鮭 Atlantic salmon (Salmo salar)

and Danube salmon (Hucho
hucho)
0302.14.00 00 9 大西洋鮭及多瑙河鮭 Atlantic salmon and Danube KGM 10% 免稅Free 20% B01 443
，生鮮或冷藏 salmon, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG)
0302.19.00 00 4 其他鮭鱒科，生鮮或冷 Other salmonidae, fresh or KGM 15% 免稅Free 20% B01 443
藏 chilled (PA,GT,NI,SV,HN, F01
NZ) 9% (SG)
－扁魚類（鰈科、鮃科 - Flat fish (Pleuronectidae,

、舌鰨科、鰨科、菱鮃 Bothidae, Cynoglossidae,
科、棘鮃科），第 Soleidae, Scophthalmidae and
０３０２９１至 Citharidae), excluding edible
０３０２９９目之可食 fish offal of subheading
用魚雜碎除外︰ 0302.91 to 0302.99 :
0302.21 大比目魚（北大西洋大 Halibut (Reinhardtius

比目魚、大西洋大比目 hippoglossoides, Hippoglossus
魚、太平洋大比目魚） hippoglossus, Hippoglossus
stenolepis)
0302.21.00 00 0 大比目魚（北大西洋大 Halibut (Reinhardtius KGM 12.5% 免稅Free 25% F01

比目魚、大西洋大比目 hippoglossoides, (PA,GT,NI,SV,HN,
魚、太平洋大比目魚 Hippoglossus hippoglossus, NZ,SG)
），生鮮或冷藏 Hippoglossus stenolepis),
fresh or chilled
0302.22 鰈魚（大西洋有棘鰈魚 Plaice (Pleuronectes platessa)

）
0302.22.00 00 9 鰈魚（大西洋有棘鰈魚 Plaice (Pleuronectes KGM 15% 免稅Free 25% F01

），生鮮或冷藏 platessa), fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.23 鰨魚（牛舌魚） Sole (Solea spp.)
110 Ch. 03 110

國定稅率
Tariff Rate
碼 Unit 規
0302.23.00 00 8 鰨魚（牛舌魚），生鮮 Sole (Solea spp.), fresh or KGM 15% 免稅Free 30% F01
或冷藏 chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.24 比目魚（瘤棘鮃） Turbots (Psetta maxima)
0302.24.00 00 7 比目魚，生鮮或冷藏 Turbots, fresh or chilled KGM 15% 免稅Free 30% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.29.00 00 2 其他扁魚類，生鮮或冷 Other flat fishes, fresh or KGM 15% 免稅Free 30% F01
藏 chilled (PA,GT,NI,SV,HN,
NZ,SG)
－鮪魚（鮪屬）、正鰹 - Tunas (of the genus
，第０３０２９１至 Thunnus), skipjack or stripe-
０３０２９９目之可食 bellied bonito (Euthynnus
用魚雜碎除外︰ (Katsuwonus) pelamis),
excluding edible fish offal of
subheading 0302.91 to 0302.99
:
0302.31 長鰭鮪 Albacore or longfinned tunas

(Thunnus alalunga)
0302.31.00 00 8 長鰭鮪，生鮮或冷藏 Albacore or longfinned tunas KGM 10% 免稅Free 15% F01
(Thunnus alalunga), fresh or (PA,GT,NI,SV,HN,
chilled NZ,SG)
0302.32 黃鰭鮪 Yellowfin tunas (Thunnus

albacares)
0302.32.00 00 7 黃鰭鮪，生鮮或冷藏 Yellowfin tunas (Thunnus KGM 10% 免稅Free 15% 442
albacares), fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG)
0302.33 正鰹 Skipjack or stripe-bellied
bonito
0302.33.00 00 6 正鰹，生鮮或冷藏 Skipjack or stripe-bellied KGM 20% 免稅Free 30% F01

bonito (Euthynnus (PA,GT,NI,SV,HN,
(Katsuwonus) pelamis), fresh NZ,SG)
or chilled
0302.34 大目鮪 Bigeye tunas (Thunnus obesus)
0302.34.00 00 5 大目鮪，生鮮或冷藏 Bigeye tuna (Thunnus KGM 15% 免稅Free 25% F01
obesus), fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
Thunnus orientalis)
0302.35.00 00 4 大西洋及太平洋黑鮪 Atlantic and Pacific bluefin KGM 15% 免稅Free 25% 442 442
，生鮮或冷藏 tunas, fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG)
(Thunnus maccoyii)
0302.36.00 00 3 南方黑鮪，生鮮或冷藏 Southern bluefin tuna KGM 15% 免稅Free 25% 442 442
(Thunnus maccoyii), fresh or (PA,GT,NI,SV,HN, F01
chilled NZ,SG)
0302.39.00 00 0 其他鮪魚（鮪屬），生 Other tunas (of genus KGM 15% 免稅Free 25% F01
鮮或冷藏 Thunnus), fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
111 Ch. 03 111

國定稅率
Tariff Rate
碼 Unit 規
－鯡魚（大西洋鯡、正 - Herrings (Clupea harengus,

鯡）、鯷魚（鯷屬）、 Clupea pallasii), anchovies
沙丁魚（沙丁魚、擬沙 (Engraulis spp.), sardines
丁魚屬）、小沙丁魚 (Sardina pilchardus, Sardinops
（小沙丁魚屬）、正鰮 spp.), sardinella (Sardinella
、鯖魚（正鯖、花腹鯖 spp.), brisling or sprats
(Sprattus sprattus), mackerel
、白腹鯖）、印度鯖魚
(Scomber scombrus, Scomber
（金帶花鯖屬）、馬加 australasicus, Scomber
鰆（馬加鰆屬）、竹筴 japonicus), Indian mackerels
魚（竹筴魚屬）、鰺 (Rastrelliger spp.), seerfishes
（鰺屬）、海鱺、銀鯧 (Scomberomorus spp.), jack
（鯧屬）、秋刀魚、圓 and horse mackerel (Trachurus
鰺（圓鰺屬）、毛鱗魚 spp.), jacks, crevalles (Caranx
、劍旗魚、巴鰹、齒鰆 spp.), cobia (Rachycentron
（齒鰆屬）、旗魚（旗 canadum), silver pomfrets
魚科），第 (Pampus spp.), Pacific saury
(Cololabis saira), scads
０３０２９１至
(Decapterus spp.), capelin
０３０２９９目之可食 (Mallotus villosus), swordfish
用魚雜碎除外： (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos
(Sarda spp.), marlins,
sailfishes, spearfish
(Istiophoridae), excluding
edible fish offal of subheading
0302.91 to 0302.99 :
0302.41 鯡魚（大西洋鯡、正鯡 Herrings (Clupea harengus,

） Clupea pallasii)
0302.41.00 00 6 鯡魚，生鮮或冷藏 Herrings, fresh or chilled KGM 30% 免稅Free (PA,NZ) 42.5% F01
18% (SG) 30% MW0
(GT,NI,SV,HN)
0302.42 鯷魚（鯷屬） Anchovies (Engraulis spp.)
0302.42.00 00 5 鯷魚，生鮮或冷藏 Anchovies, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.43 沙丁魚（沙丁魚、擬沙 Sardines (Sardina pilchardus,
丁魚屬）、小沙丁魚 Sardinops spp.), sardinella
（小沙丁魚屬）、正鰮 (Sardinella spp.), brisling or
sprats (Sprattus sprattus)
0302.43.00 00 4 沙丁魚、小沙丁魚、正 Sardines, sardinella, brisling KGM 30% 免稅Free (PA,NZ) 37.5% F01
鰮，生鮮或冷藏 or sprats, fresh or chilled 18% (SG) 30% MW0
(GT,NI,SV,HN)
0302.44 鯖魚（正鯖、花腹鯖、 Mackerel (Scomber scombrus,

白腹鯖） Scomber australasicus,
Scomber japonicus)
0302.44.00 00 3 鯖魚，生鮮或冷藏 Mackerel, fresh or chilled KGM 新臺幣新臺幣5.5元/公斤 45% F01
9.3元/公斤或18% 從高徵稅 MW0
或30% 從高 NT$5.5/KGM or
徵稅 18% whichever is
NT$9.3/KG higher (SG) 新臺幣
M or 30% 9.3元/公斤或30%
whichever is 從高徵稅
higher NT$9.3/KGM or
30% whichever is
higher
(GT,NI,SV,HN) 免
稅Free (PA,NZ)
0302.45 竹莢魚（竹筴魚屬） Jack and horse mackerel
(Trachurus spp.)
112 Ch. 03 112

國定稅率
Tariff Rate
碼 Unit 規
0302.45.00 00 2 竹筴魚，生鮮或冷藏 Jack and horse mackerel, KGM 20% 免稅Free 25% F01
fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.46 海鱺 Cobia (Rachycentron
canadum)
0302.46.00 00 1 海鱺，生鮮或冷藏 Cobia, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.47 劍旗魚 Swordfish (Xiphias gladius)
0302.47.00 00 0 劍旗魚，生鮮或冷藏 Swordfish, fresh or chilled KGM 25% 免稅Free 42.5% 442 442
NZ,SG) MW0
0302.49.10 00 6 秋刀魚，生鮮或冷藏 Pacific saury, fresh or chilled KGM 27% 免稅Free 40% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.49.20 00 4 毛鱗魚，生鮮或冷藏 Capelin, fresh or chilled KGM 新臺幣9元免稅Free 新臺幣9元 F01
/公斤或 (PA,GT,NI,SV,HN, /公斤或
17.5% 從高 NZ,SG) 17.5% 從高
徵稅徵稅
NT$9/KGM NT$9/KGM
or 17.5% or 17.5%
whichever is whichever is
higher higher
0302.49.30 00 2 巴鰹，生鮮或冷藏 Kawakawa, fresh or chilled KGM 20% 免稅Free 30% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.49.40 00 0 鰺及圓鰺，生鮮或冷藏 Jacks, crevalles and scads, KGM 42.5% 免稅Free (PA,NZ) 63.8% F01
fresh or chilled 25.5% (SG) 42.5% MW0
(GT,NI,SV,HN)
0302.49.90 00 9 其他魚類，生鮮或冷藏 Other fish, fresh or chilled KGM 25% 免稅Free 42.5% B01
NZ,SG)
－海鰗鰍科、歪尾鱈科 - Fish of the families
、鱈科、鼠尾鱈科、黑 Bregmacerotidae,
鱈科、無鬚鱈科、稚鱈 Euclichthyidae, Gadidae,
科及鰻鱗鱈科之魚類 Macrouridae, Melanonidae,
，第０３０２９１至 Merlucciidae, Moridae and
０３０２９９目之可食 Muraenolepididae, excluding
用魚雜碎除外：
0302.91 to 0302.99 :
0302.51 鱈魚（大西洋鱈、格陵 Cod (Gadus morhua, Gadus

蘭鱈、大頭鱈） ogac, Gadus macrocephalus)
0302.51.00 00 3 鱈魚，生鮮或冷藏 Cod, fresh or chilled KGM 12.5% 免稅Free 20% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.52 黑線鱈 Haddock (Melanogrammus
aeglefinus)
0302.52.00 00 2 黑線鱈，生鮮或冷藏 Haddock, fresh or chilled KGM 15% 免稅Free 25% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.53 綠青鱈（維納斯青鱈） Coalfish (Pollachius virens)
0302.53.00 00 1 綠青鱈，生鮮或冷藏 Coalfish, fresh or chilled KGM 15% 免稅Free 20% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.54 無鬚鱈、長鰭鱈（無鬚 Hake (Merluccius spp.,
鱈屬、長鰭鱈屬） Urophycis spp.)
0302.54.00 00 0 無鬚鱈、長鰭鱈，生鮮 Hake, fresh or chilled KGM 25% 免稅Free 42.5% F01
或冷藏 (PA,GT,NI,SV,HN,
NZ,SG)
113 Ch. 03 113

國定稅率
Tariff Rate
碼 Unit 規
0302.55 阿拉斯加狹鱈 Alaska Pollack (Theragra

chalcogramma)
0302.55.00 00 9 阿拉斯加狹鱈，生鮮或 Alaska Pollack, fresh or KGM 25% 免稅Free 42.5% F01
冷藏 chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.56 藍鱈、南藍鱈 Blue whitings (Micromesistius
poutassou, Micromesistius
australis)
0302.56.00 00 8 藍鱈、南藍鱈，生鮮或 Blue whitings, fresh or KGM 25% 免稅Free 42.5% F01
冷藏 chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.59.00 00 5 其他魚類，生鮮或冷藏 Other fish, fresh or chilled KGM 25% 免稅Free 42.5% B01
NZ,SG)
－吳郭魚（口孵非鯽屬 - Tilapias (Oreochromis spp.),
）、鯰魚（巨鯰屬、鯰 catfish (Pangasius spp., Silurus
屬、鬍鯰屬、真鮰屬 spp., Clarias spp., Ictalurus
）、鯉魚（鯉屬、鯽屬 spp.), carp (Cyprinus spp.,
、草魚、鰱屬、鯁屬、 Carassius spp.,
青魚、真卡特拉、野鯪 Ctenopharyngodon idellus,
Hypophthalmichthys spp.,
屬、哈氏紋唇魚、蘇門
Cirrhinus spp.,
答臘細鬚、魴屬）、鰻 Mylopharyngodon piceus,
魚（鰻鱺屬）、尼羅河 Catla catla, Labeo spp.,
鱸（尼羅尖吻鱸）及鱧 Osteochilus hasselti,
魚（鱧屬），第 Leptobarbus hoeveni,
０３０２９１至 Megalobrama spp.), eels
０３０２９９目之可食 (Anguilla spp.), Nile perch
用魚雜碎除外： (Lates niloticus) and
snakeheads (Channa spp.),
:
0302.71 吳郭魚（口孵非鯽屬） Tilapias (Oreochromis spp.)
0302.71.00 00 9 吳郭魚，生鮮或冷藏 Tilapias, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.72 鯰魚（巨鯰屬、鯰屬、 Catfish (Pangasius spp.,
鬍鯰屬、真鮰屬） Silurus spp., Clarias spp.,
Ictalurus spp.)
0302.72.00 00 8 鯰魚，生鮮或冷藏 Catfish, fresh or chilled KGM 25% 免稅Free 42.5% B01
NZ,SG)
Megalobrama spp.)
0302.73.00 00 7 鯉魚，生鮮或冷藏 Carp, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.74.00 00 6 鰻魚，生鮮或冷藏 Eels, fresh or chilled KGM 15% 免稅Free 20% 465 440
NZ) 9% (SG) MW0
114 Ch. 03 114

國定稅率
Tariff Rate
碼 Unit 規
0302.79.00 00 1 其他魚類，生鮮或冷藏 Other fish, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
－其他魚，第 - Other fish, excluding edible
０３０２９１至 fish offal of subheading
０３０２９９目之可食 0302.91 to 0302.99 :
0302.81 角鯊及其他鯊魚 Dogfish and other sharks
0302.81.00 角鯊及其他鯊魚，生鮮 Dogfish and other sharks, 25% 免稅Free 40%

或冷藏 fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 5 鯨鯊，生鮮或冷藏 Whale shark (Rhincodon KGM 111 111
typus), fresh or chilled F01
MW0
90 8 其他鯊魚，生鮮或冷 Dogfish and other sharks, KGM F01
藏 fresh or chilled
0302.82 鰩及魟（鰩科） Rays and skates (Rajidae)
0302.82.00 00 6 鰩及魟，生鮮或冷藏 Rays and skates, fresh or KGM 25% 免稅Free 42.5% F01
chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.83 美露鱈（犬牙南極魚屬 Toothfish (Dissostichus spp.)
）
0302.83.00 00 5 美露鱈，生鮮或冷藏 Toothfish, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ) 15% (SG)
0302.84 鱸魚（舌齒鱸屬） Seabass (Dicentrarchus spp.)
0302.84.00 00 4 鱸魚，生鮮或冷藏 Seabass, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.85 鯛魚（鯛科） Seabream (Sparidae)
0302.85.00 00 3 鯛魚，生鮮或冷藏 Seabream, fresh or chilled KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.89.10 00 7 烏魚，生鮮或冷藏 Mullet, fresh or chilled KGM 新臺幣30元新臺幣18元/公斤新臺幣45元 F01
/公斤 NT$18/KGM (SG) /公斤 MW0
NT$30/KG 免稅Free NT$45/KG
M (PA,GT,NI,SV,HN, M
NZ)
0302.89.20 00 5 黃魚，生鮮或冷藏 Yellow croaker KGM 26% 免稅Free 40% F01
(Larimichthys crocea), fresh (PA,GT,NI,SV,HN,
or chilled NZ,SG)
0302.89.30 00 3 香魚（𫙮），生鮮或冷 Sweetfish (Ayu), fresh or KGM 新臺幣23元免稅Free 新臺幣23元 F01
藏 chilled /公斤或 (PA,GT,NI,SV,HN, /公斤或
17.5% 從高 NZ,SG) 17.5% 從高
徵稅徵稅
NT$23/KG NT$23/KG
M or 17.5% M or 17.5%
higher higher
115 Ch. 03 115

國定稅率
Tariff Rate
碼 Unit 規
0302.89.51 00 7 鱔魚，生鮮或冷藏 Rice-field eel, fresh or KGM 新臺幣免稅Free 新臺幣12元 F01
chilled 10.8元/公斤 (PA,GT,NI,SV,HN, /公斤或20%
徵稅 NT$12/KG
NT$10.8/KG M or 20%
whichever is higher
higher
0302.89.52 00 6 海鰻，生鮮或冷藏 Muraenesocidae eels and KGM 15% 免稅Free 20% F01
congridae eels, fresh or (PA,GT,NI,SV,HN,
chilled NZ) 9% (SG)
0302.89.60 00 6 柳葉魚，生鮮或冷藏 Shishamo smelt (Spirinchus KGM 新臺幣9元免稅Free 新臺幣9元 F01
lanceolatus)(HIKKITA). /公斤或 (PA,GT,NI,SV,HN, /公斤或
Lake smelt (Osmerus 17.5% 從高 NZ,SG) 17.5% 從高
eperlanus mordax), fresh or 徵稅徵稅
chilled NT$9/KGM NT$9/KGM
or 17.5% or 17.5%
higher higher
0302.89.70 00 4 鮟鱇魚、太平洋長身鱈 Monk fish, pacific linglods, KGM 20% 免稅Free 25% F01
魚、銀鱈，生鮮或冷藏 sablefish, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.89.81 00 1 短擬鱸（藍色鱈魚 Blue cod (Parapercis colias), KGM 12.5% 免稅Free 42.5% F01
），生鮮或冷藏 fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0302.89.82 00 0 灰海荷鰮（丁香魚 Silver anchovy(Spratelloides KGM 37.5% 免稅Free 37.5% F01
），生鮮或冷藏 gracilis), fresh or chilled (PA,GT,NI,SV,HN,
NZ) 22.5% (SG)
0302.89.84 其他鰺魚，生鮮或冷藏 Other carangidae fishes, fresh 42.5% 免稅Free (PA,NZ) 63.8%
or chilled 25.5% (SG) 42.5%
(GT,NI,SV,HN)
10 6 烏鯧，生鮮或冷藏 Parastromateus niger, fresh KGM F01

or chilled MW0
90 9 其他鰺魚，生鮮或冷 Other carangidae fishes, KGM F01

藏 fresh or chilled MW0
0302.89.85 00 7 其他鯖魚，生鮮或冷藏 Other mackerel (Scomber KGM 30% 免稅Free (PA,NZ) 42.5% F01
spp.), fresh or chilled 18% (SG) 30% MW0
(GT,NI,SV,HN)
0302.89.89 其他魚類，生鮮或冷藏 Other fish, fresh or chilled 25% 免稅Free 42.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 其他鯡類，生鮮或冷 Other herrings, fresh or KGM F01
藏 chilled
21 8 刺鯧（肉鯽），生鮮 Psenopsis anomala, fresh or KGM F01

或冷藏 chilled
22 7 白帶魚，生鮮或冷藏 Trichiurus lepturus, fresh or KGM F01

chilled
23 6 金線魚，生鮮或冷藏 Nemipterus virgatus, fresh KGM F01

or chilled
24 5 白鯧，生鮮或冷藏 Pampus argenteus, fresh or KGM F01

chilled
25 4 午仔魚，生鮮或冷藏 Threadfins(Eleutheronema KGM F01

spp., Polydactylus spp.),
fresh or chilled
116 Ch. 03 116

國定稅率
Tariff Rate
碼 Unit 規
30 7 鱘魚，生鮮或冷藏 Sturgeon (acipenseriformes KGM F01

spp.), fresh or chilled
41 4 石斑魚，生鮮或冷藏 Grouper, fresh or chilled KGM F01
42 3 虱目魚，生鮮或冷藏 Milkfish, fresh or chilled KGM F01
50 2 河魨（豚），生鮮或 Puffer fish, fresh or chilled KGM 111

冷藏 F01
60 0 其他鱸魚，生鮮或冷 Other sea bass, fresh or KGM B01

藏 chilled F01
70 8 其他鯰魚，生鮮或冷 Other catfish, fresh or KGM B01

藏 chilled F01
91 3 其他淡水魚類，生鮮 Other freshwater fish, fresh KGM F01

或冷藏 or chilled
92 2 其他鹹水魚類，生鮮 Other seawater fish, fresh KGM B01

或冷藏 or chilled F01
－魚肝、魚卵、魚白、 - Livers, roes, milt, fish fins,

魚鰭、魚頭、魚尾、魚 heads, tails, maws and other
鰾及其他可食用魚雜碎 edible fish offal :
：
0302.91 魚肝、魚卵及魚白 Livers, roes and milt
0302.91.10 00 3 魚肝，生鮮或冷藏 Livers of fish, fresh or KGM 27% 免稅Free 40% F01
NZ,SG)
0302.91.20 00 1 魚卵及魚白，生鮮或冷 Roes and milt of fish, fresh KGM 15% 免稅Free 22.5% B01
藏 or chilled (PA,GT,NI,SV,HN, F01
NZ,SG)
0302.92 鯊魚翅 Shark fins
0302.92.00 00 4 鯊魚翅，生鮮或冷藏 Shark fins, fresh or chilled KGM 17.5% 免稅Free 17.5% 442
NZ) 12.8% (SG)
0302.99.10 00 5 魚皮，生鮮或冷藏 Skins of fish, fresh or chilled KGM 17.5% 免稅Free 22.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0302.99.20 魚尾及魚骨，生鮮或冷 Tails and bones of fish, fresh 12.5% 免稅Free 22.5%
藏 or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 1 鯊魚尾，生鮮或冷藏 Shark’s tail, fresh or KGM 442
chilled F01
90 4 其他魚尾及魚骨，生 Other tails and bones of KGM F01

鮮或冷藏 fish, fresh or chilled
0302.99.90 魚頭、魚唇、魚鰾及其 Heads, lips, maws and other 12.5% 免稅Free 20%
他魚雜碎，生鮮或冷藏 offal of fish, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 6 鰻魚雜碎，生鮮或冷 Offals of eel, fresh or KGM F01 440
藏 chilled
20 4 鯊魚尾鰭上半部，生 Upper lobe of shark’s KGM 442

鮮或冷藏 caudal fin, fresh or chilled F01
117 Ch. 03 117

國定稅率
Tariff Rate
碼 Unit 規
90 9 其他魚頭、魚唇、魚 Other heads, lips, maws and KGM B01

鰾及其他魚雜碎，生 other offal of fish, fresh or F01
鮮或冷藏 chilled
0303 冷凍魚（第０３０４節之 Fish, frozen, excluding fish

切片及其他魚肉除外） fillets and other fish meat of
heading 03.04
－鮭鱒科，第 - Salmonidae, excluding edible

０３０３９１至 fish offal of subheading
０３０３９９目之可食 0303.91 to 0303.99 :
0303.11 紅鈎吻鮭 Sockeye salmon (red salmon)

(Oncorhynchus nerka)
0303.11.00 00 1 冷凍紅鈎吻鮭 Sockeye salmon (red KGM 10% 免稅Free 20% B01 443
salmon), frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
0303.12 其他太平洋鮭（細鱗鈎 Other Pacific salmon
吻鮭、鈎吻鮭、大鱗鈎 (Oncorhynchus gorbuscha,
吻鮭、銀鈎吻鮭、馬蘇 Oncorhynchus keta,
鈎吻鮭及玫瑰鈎吻鮭） Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus)
0303.12.00 00 0 其他冷凍太平洋鮭 Other Pacific salmon, frozen KGM 10% 免稅Free 20% B01 443
SG) 5% (NZ)
0303.13 太西洋鮭及多瑙河鮭 Atlantic salmon (Salmo salar)

hucho)
0303.13.00 00 9 冷凍大西洋鮭及多瑙河 Atlantic salmon and Danube KGM 10% 免稅Free 20% B01 443
鮭 salmon, frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
0303.14.00 00 8 冷凍鱒 Trout, frozen KGM 15% 免稅Free 25% B01 443
NZ) 9% (SG)
0303.19.00 00 3 其他冷凍鮭鱒類 Other salmonidae, frozen KGM 15% 免稅Free 25% B01 443
NZ) 9% (SG)
118 Ch. 03 118

國定稅率
Tariff Rate
碼 Unit 規
－吳郭魚（口孵非鯽屬 - Tilapias (Oreochromis spp.),

Cirrhinus spp.,
魚（鱧屬），第 Leptobarbus hoeveni,
０３０３９１至 Megalobrama spp.), eels
０３０３９９目之可食 (Anguilla spp.), Nile perch
用魚雜碎除外： (Lates niloticus) and
snakeheads (Channa spp.),
:
0303.23.00 00 7 冷凍吳郭魚 Tilapias, frozen KGM 25% 免稅Free 50% 465

SG) 12.5% (NZ) MW0

Ictalurus spp.)
0303.24.00 00 6 冷凍鯰魚 Catfish, frozen KGM 25% 免稅Free 50% B01

SG) 12.5% (NZ)

Megalobrama spp.)
0303.25.00 00 5 冷凍鯉魚 Carp, frozen KGM 25% 免稅Free 50% B01

SG) 12.5% (NZ)
0303.26.00 00 4 冷凍鰻魚 Eels, frozen KGM 12.5% 免稅Free 20% 465 440
NZ) 7.5% (SG) MW0
0303.29.00 00 1 其他冷凍魚類 Other fish, frozen KGM 25% 免稅Free 50% B01
SG) 12.5% (NZ)
－扁魚類（鰈科、鮃科 - Flat fish (Pleuronectidae,

、舌鰨科、鰨科、菱鮃 Bothidae, Cynoglossidae,
科、棘鮃科），第 Soleidae, Scophthalmidae and
０３０３９１至 Citharidae), excluding edible
０３０３９９目之可食 fish offal of subheading
用魚雜碎除外︰ 0303.91 to 0303.99 :
119 Ch. 03 119

國定稅率
Tariff Rate
碼 Unit 規
0303.31 大比目魚（北大西洋大 Halibut (Reinhardtius

比目魚、大西洋大比目 hippoglossoides, Hippoglossus
魚、太平洋大比目魚） hippoglossus, Hippoglossus
stenolepis)
0303.31.00 00 7 冷凍大比目魚（北大西 Halibut (Reinhardtius KGM 12.5% 免稅Free 15% F01

洋大比目魚、大西洋大 hippoglossoides, (PA,GT,NI,SV,HN,
比目魚、太平洋大比目 Hippoglossus hippoglossus, NZ,SG)
魚） Hippoglossus stenolepis),
frozen
0303.32 鰈魚（大西洋有棘鰈魚 Plaice (Pleuronectes platessa)

）
0303.32.00 00 6 冷凍鰈魚（大西洋有棘 Plaice (Pleuronectes KGM 15% 免稅Free 25% F01

鰈魚） platessa), frozen (PA,GT,NI,SV,HN,
NZ) 9% (SG)
0303.33 鰨魚（牛舌魚） Sole (Solea spp.)
0303.33.00 00 5 冷凍鰨魚（牛舌魚） Sole (Solea spp.), frozen KGM 15% 免稅Free 40% F01
(PA,GT,NI,SV,HN,
NZ) 9% (SG)
0303.34 比目魚（瘤棘鮃） Turbots (Psetta maxima)
0303.34.00 00 4 冷凍比目魚 Turbots, frozen KGM 12.5% 免稅Free 30% F01

(PA,GT,NI,SV,HN,
NZ) 7.5% (SG)
0303.39.00 00 9 其他冷凍扁魚類 Other flat fishes, frozen KGM 12.5% 免稅Free 30% F01
(PA,GT,NI,SV,HN,
NZ) 7.5% (SG)
－鮪魚（鮪屬）、正鰹 - Tunas (of the genus

，第０３０３９１至 Thunnus), skipjack or stripe-
０３０３９９目之可食 bellied bonito (Euthynnus
用魚雜碎除外： (Katsuwonus) pelamis),
:
0303.41 長鰭鮪 Albacore or longfinned tunas

(Thunnus alalunga)
0303.41.00 00 5 冷凍長鰭鮪 Albacore or Longfinned KGM 10% 免稅Free 15% F01

tunas (Thunnus alalunga), (PA,GT,NI,SV,HN,
frozen NZ,SG)
0303.42 黃鰭鮪 Yellowfin tunas (Thunnus

albacares)
0303.42.00 00 4 冷凍黃鰭鮪 Yellowfin tunas (Thunnus KGM 10% 免稅Free 15% 442
albacares), frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
0303.43 正鰹 Skipjack or stripe-bellied
bonito
0303.43.00 00 3 冷凍正鰹 Skipjack or stripe-bellied KGM 20% 免稅Free 37.5% F01

bonito (Euthynnus (PA,NI,SV,HN,NZ, MW0
(Katsuwonus) pelamis), SG) 4% (GT)
frozen
0303.44 大目鮪 Bigeye tunas (Thunnus obesus)
120 Ch. 03 120

國定稅率
Tariff Rate
碼 Unit 規
0303.44.00 00 2 冷凍大目鮪 Bigeye tuna (Thunnus KGM 17.5% 免稅Free 20% 442 442
obesus), frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
Thunnus orientalis)
0303.45.00 00 1 冷凍大西洋及太平洋黑 Atlantic and Pacific bluefin KGM 17.5% 免稅Free 20% 442 442
鮪 tunas, frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
(Thunnus maccoyii)
0303.46.00 00 0 冷凍南方黑鮪 Southern bluefin tuna KGM 17.5% 免稅Free 20% 442 442
(Thunnus maccoyii), frozen (PA,GT,NI,SV,HN, F01
NZ,SG)
0303.49.00 00 7 其他冷凍鮪魚（鮪屬） Other tunas (of genus KGM 17.5% 免稅Free 20% F01
thunnus), frozen (PA,GT,NI,SV,HN,
NZ,SG)
－鯡魚（大西洋鯡、正 - Herrings (Clupea harengus,
鯡）、鯷魚（鯷屬）、 Clupea pallasii), anchovies
沙丁魚（沙丁魚、擬沙 (Engraulis spp.), sardines
丁魚屬）、小沙丁魚 (Sardina pilchardus, Sardinops
（小沙丁魚屬）、正鰮 spp.), sardinella (Sardinella
、鯖魚（正鯖、花腹鯖 spp.), brisling or sprats
、白腹鯖）、印度鯖魚
（金帶花鯖屬）、馬加 australasicus, Scomber
鰆（馬加鰆屬）、竹筴 japonicus), Indian mackerels
魚（竹筴魚屬）、鰺 (Rastrelliger spp.), seerfishes
（鰺屬）、海鱺、銀鯧 (Scomberomorus spp.), jack
（鯧屬）、秋刀魚、圓 and horse mackerel (Trachurus
鰺（圓鰺屬）、毛鱗魚 spp.), jacks, crevalles (Caranx
、劍旗魚、巴鰹、齒鰆 spp.), cobia (Rachycentron
魚科），第 (Pampus spp.), Pacific saury
０３０３９１至
０３０３９９目之可食 (Mallotus villosus), swordfish
用魚雜碎除外： (Xiphias gladius), Kawakawa
(Istiophoridae), excluding
0303.91 to 0303.99 :

0303.51.00 00 2 冷凍鯡魚 Herrings, frozen KGM 25% 免稅Free (PA,NZ) 37.5% F01
15% (SG) 25% MW0
(GT,NI,SV,HN)
0303.53 沙丁魚（沙丁魚、擬沙 Sardines (Sardina pilchardus,

丁魚屬）、小沙丁魚 Sardinops spp.), sardinella
（小沙丁魚屬）、正鰮 (Sardinella spp.), brisling or
sprats (Sprattus sprattus)
0303.53.00 00 0 冷凍沙丁魚、小沙丁魚 Sardines, sardinella, brisling KGM 30% 免稅Free (PA,NZ) 37.5% F01
、正鰮 or sprats, frozen 18% (SG) 30% MW0
(GT,NI,SV,HN)
0303.54 鯖魚（正鯖、花腹鯖、 Mackerel (Scomber scombrus,

白腹鯖） Scomber australasicus,
Scomber japonicus)
121 Ch. 03 121

國定稅率
Tariff Rate
碼 Unit 規
0303.54.00 冷凍鯖魚 Mackerel, frozen 新臺幣新臺幣3.6元/公斤 37.5%

7.3元/公斤或12.5% 從高徵稅
或25% 從高 NT$3.6/KGM or
徵稅 12.5% whichever is
NT$7.3/KG higher (NZ) 新臺幣
M or 25% 4.3元/公斤或15%
whichever is 從高徵稅
15% whichever is
higher (SG) 新臺幣
7.3元/公斤或25%
從高徵稅
NT$7.3/KGM or
25% whichever is
higher
(GT,NI,SV,HN) 免
10 7 石斑魚用餌料之冷凍 Mackerel (Scomber KGM 442
鯖魚（正鯖、花腹鯖 scombrus, Scomber MW0
、白腹鯖） australasicus, Scomber
japonicus), frozen, for
grouper feeding
90 0 其他冷凍鯖魚 Other mackerel, frozen KGM F01

MW0
0303.55 竹莢魚（竹筴魚屬） Jack and horse mackerel
(Trachurus spp.)
0303.55.00 00 8 冷凍竹筴魚 Jack and horse mackerel, KGM 20% 免稅Free 25% F01
frozen (PA,GT,NI,SV,HN,
SG) 6.6% (NZ)
0303.56 海鱺 Cobia (Rachycentron

canadum)
0303.56.00 00 7 冷凍海鱺 Cobia, frozen KGM 25% 免稅Free 50% F01

(PA,GT,NI,SV,HN,
SG) 12.5% (NZ)
0303.57.00 00 6 冷凍劍旗魚 Swordfish, frozen KGM 25% 免稅Free 50% 442 442
NZ,SG) MW0
0303.59.10 00 2 冷凍秋刀魚 Pacific saury, frozen KGM 20% 免稅Free 40% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0303.59.20 00 0 冷凍毛鱗魚 Capelin, frozen KGM 新臺幣免稅Free 新臺幣9元 F01
6.42元/公斤 (PA,GT,NI,SV,HN, /公斤或
或12.5% 從 NZ,SG) 17.5% 從高
高徵稅徵稅
NT$6.42/KG NT$9/KGM
M or 12.5% or 17.5%
higher higher
0303.59.30 00 8 冷凍巴鰹 Kawakawa, frozen KGM 20% 免稅Free 37.5% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0303.59.40 00 6 冷凍鰺及圓鰺 Jacks, crevalles and scads, KGM 50% 免稅Free (PA,NZ) 75% F01
frozen 30% (SG) 50% MW0
(GT,NI,SV,HN)
0303.59.90 00 5 其他冷凍魚類 Other fish, frozen KGM 25% 免稅Free 50% B01
SG) 12.5% (NZ)
122 Ch. 03 122

國定稅率
Tariff Rate
碼 Unit 規
－海鰗鰍科、歪尾鱈科 - Fish of the families

、鱈科、鼠尾鱈科、黑 Bregmacerotidae,
鱈科、無鬚鱈科、稚鱈 Euclichthyidae, Gadidae,
科及鰻鱗鱈科之魚類 Macrouridae, Melanonidae,
，第０３０３９１至 Merlucciidae, Moridae and
０３０３９９目之可食 Muraenolepididae, excluding
0303.91 to 0303.99 :

0303.63.00 00 8 冷凍鱈魚 Cod, frozen KGM 12.5% 免稅Free 20% F01

(PA,GT,NI,SV,HN,
NZ,SG)
aeglefinus)
0303.64.00 00 7 冷凍黑線鱈 Haddock, frozen KGM 15% 免稅Free 30% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0303.65.00 00 6 冷凍綠青鱈 Coalfish, frozen KGM 15% 免稅Free 20% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0303.66.00 00 5 冷凍無鬚鱈、長鰭鱈 Hake, frozen KGM 10% 免稅Free 40% F01

(PA,GT,NI,SV,HN,
NZ,SG)
chalcogramma)
0303.67.00 00 4 冷凍阿拉斯加狹鱈 Alaska Pollack, frozen KGM 10% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0303.68 藍鱈、南藍鱈 Blue whitings (Micromesistius
poutassou, Micromesistius
australis)
0303.68.00 00 3 冷凍藍鱈、南藍鱈 Blue whitings, frozen KGM 25% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
SG) 12.5% (NZ)
0303.69.10 00 0 其他冷凍明太鱈（青鱈 Other pollock (Pollachius KGM 10% 免稅Free 35% F01
、挪威狹鱈） pollachius, Theragra finn (PA,GT,NI,SV,HN,
marchica), frozen NZ,SG)
0303.69.90 00 3 其他冷凍海鰗鰍科、歪 Other frozen fish of the KGM 25% 免稅Free 50% F01
尾鱈科、鱈科、鼠尾鱈 families Bregmacerotidae, (PA,GT,NI,SV,HN,
科、黑鱈科、無鬚鱈科 Euclichthyidae, Gadidae, SG) 12.5% (NZ)
、稚鱈科及鰻鱗鱈科之 Macrouridae, Melanonidae,
魚類 Merlucciidae, Moridae and
Muraenolepididae
－其他魚，第 - Other fish, excluding edible

０３０３９１至 fish offal of subheading
０３０３９９目之可食 0303.91 to 0303.99 :
0303.81.00 冷凍角鯊及其他鯊魚 Dogfish and other sharks, 25% 免稅Free 42.5%

NZ,SG)
123 Ch. 03 123
國定稅率
Tariff Rate
碼 Unit 規
10 4 冷凍鯨鯊 Whale shark (Rhincodon KGM 111 111

typus), frozen F01
MW0
90 7 其他冷凍鯊魚 Dogfish and other sharks, KGM F01
frozen
0303.82.00 00 5 冷凍鰩及魟 Rays and skates, frozen KGM 25% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
SG) 12.5% (NZ)

）
0303.83.00 00 4 冷凍美露鱈 Toothfish, frozen KGM 25% 免稅Free 50% F01

(PA,GT,NI,SV,HN,
NZ) 15% (SG)
0303.84 鱸魚（舌齒鱸屬） Seabass (Dicentrarchus spp.)
0303.84.00 00 3 冷凍鱸魚 Seabass, frozen KGM 25% 免稅Free 40% B01

(PA,GT,NI,SV,HN) F01
12.5% (NZ) 15%
(SG)
0303.89.10 00 6 冷凍烏魚 Mullet, frozen KGM 新臺幣25元新臺幣5元/公斤新臺幣40元 F01

/公斤 NT$5/KGM (GT) /公斤
NT$25/KG 新臺幣15元/公斤 NT$40/KG
M NT$15/KGM (SG) M
免稅Free
(PA,NI,SV,HN,NZ)
0303.89.20 00 4 冷凍黃魚 Yellow croaker KGM 27% 免稅Free 40% F01

(Larimichthys crocea), frozen (PA,NI,NZ,SG)
5.4% (GT) 9%
(SV,HN)
0303.89.30 00 2 冷凍香魚（𫙮） Sweetfish (Ayu), frozen KGM 新臺幣23元新臺幣11.5元/公斤新臺幣23元 F01
/公斤或或8.7% 從高徵稅 /公斤或
17.5% 從高 NT$11.5/KGM or 17.5% 從高
徵稅 8.7% whichever is 徵稅
NT$23/KG higher (NZ) 免稅 NT$23/KG
M or 17.5% Free M or 17.5%
whichever is (PA,GT,NI,SV,HN, whichever is
higher SG) higher
0303.89.51 00 6 冷凍鱔 Rice-field eel, frozen KGM 新臺幣免稅Free 新臺幣12元 F01
徵稅 NT$12/KG
NT$10.8/KG M or 20%
whichever is higher
higher
0303.89.52 00 5 冷凍海鰻 Muraenesocidae eels and KGM 12.5% 免稅Free 15% F01
congridae eels, frozen (PA,GT,NI,SV,HN,
NZ) 7.5% (SG)
0303.89.60 00 5 冷凍柳葉魚 Shishamo smelt (Spirinchus KGM 新臺幣免稅Free 新臺幣9元 F01
lanceolatus)(HIKKITA). 6.42元/公斤 (PA,GT,NI,SV,HN, /公斤或
Lake smelt (Osmerus 或12.5% 從 NZ,SG) 17.5% 從高
eperlanus mordax), frozen 高徵稅徵稅
NT$6.42/KG NT$9/KGM
M or 12.5% or 17.5%
higher higher
124 Ch. 03 124

國定稅率
Tariff Rate
碼 Unit 規
0303.89.70 00 3 冷凍鮟鱇魚、太平洋長 Monk fish, pacific linglods, KGM 20% 免稅Free 25% F01
身鱈魚、銀鱈 sablefish, frozen (PA,GT,NI,SV,HN,
NZ,SG)
0303.89.81 00 0 冷凍短擬鱸（藍色鱈魚 Blue cod (Parapercis colias), KGM 25% 免稅Free 50% F01
） frozen (PA,NI,NZ,SG) 5%
(GT) 8.3% (SV,HN)
0303.89.82 00 9 冷凍灰海荷鰮（丁香魚 Silver anchovy(Spratelloides KGM 37.5% 免稅Free 37.5% F01

） gracilis), frozen (PA,NI,NZ) 7.5%
(GT) 12.5%
(SV,HN) 22.5%
(SG)
0303.89.84 其他冷凍鰺魚 Other carangidae fishes, 50% 免稅Free (PA,NZ) 75%
frozen 30% (SG) 50%
(GT,NI,SV,HN)
10 5 冷凍烏鯧 Parastromateus niger, KGM F01

frozen MW0
20 3 石斑魚用餌料之其他 Other carangidae fishes, KGM 442

冷凍鰺魚 frozen, for grouper feeding MW0
90 8 其他冷凍鰺魚 Other carangidae fishes, KGM F01

frozen MW0
0303.89.85 其他冷凍鯖魚 Other scomber spp. fishes, 30% 免稅Free (PA) 15% 50%
frozen (NZ) 18% (SG) 30%
(GT,NI,SV,HN)
10 4 石斑魚用餌料之其他 Other mackerel (Scomber KGM 442

冷凍鯖屬魚 spp.), frozen, for grouper MW0
feeding
90 7 其他冷凍鯖屬魚 Other mackerel (Scomber KGM F01

spp.), frozen MW0
0303.89.89 其他冷凍魚類 Other fish, frozen 25% 免稅Free 50%

(PA,GT,NI,SV,HN,
SG) 12.5% (NZ)
10 0 其他冷凍鯡類 Other herrings, frozen KGM F01
20 8 冷凍河魨（豚） Puffer fish, frozen KGM 111

F01
31 5 冷凍刺鯧（肉鯽） Psenopsis anomala, frozen KGM F01
32 4 冷凍白帶魚 Trichiurus lepturus, frozen KGM F01
33 3 冷凍金線魚 Nemipterus virgatus, frozen KGM F01
34 2 冷凍白鯧魚 Pampus argenteus, frozen KGM F01
35 1 冷凍午仔魚 Threadfins (Eleutheronema KGM F01

spp., Polydactylus spp.),
frozen
41 3 冷凍旗魚（正旗魚科 Marlins (Istiophoridae KGM F01

） family), frozen
42 2 冷凍鱰魚 Dorado, frozen KGM F01
43 1 冷凍虱目魚 Milkfish, frozen KGM F01
44 0 其他冷凍鱸魚 Other sea bass, frozen KGM B01

F01
50 1 冷凍鱘魚 Sturgeon (acipenseriformes KGM F01
spp.), frozen
125 Ch. 03 125

國定稅率
Tariff Rate
碼 Unit 規
60 9 冷凍石斑魚 Grouper, frozen KGM F01
70 7 其他冷凍鯰魚 Other catfish, frozen KGM B01

F01
90 3 其他冷凍魚類 Other fish, frozen KGM B01
F01
－魚肝、魚卵、魚白、 - Livers, roes, milt, fish fins,
魚鰭、魚頭、魚尾、魚 heads, tails, maws and other
鰾及其他可食用魚雜碎 edible fish offal :
：
0303.91 魚肝、魚卵及魚白 Livers, roes and milt
0303.91.10 00 2 冷凍魚肝 Livers of fish, frozen KGM 25% 免稅Free 42.5% F01
(PA,NI,NZ,SG) 5%
(GT) 8.3% (SV,HN)
0303.91.20 冷凍魚卵及魚白 Roes and milt of fish, frozen 11% 免稅Free 20%
(PA,GT,NI,SV,HN,
NZ,SG)
10 8 冷凍鱘魚魚卵及魚白 Roes and milt, sturgeon KGM F01
(acipenseriformes spp.),
frozen
90 1 其他冷凍魚卵及魚白 Other roes and milt of fish, KGM B01

frozen F01
0303.92.00 00 3 冷凍鯊魚翅 Shark fins, frozen KGM 17.5% 免稅Free 17.5% 442
NZ) 12.8% (SG)
0303.99.10 00 4 冷凍魚皮 Skins of fish, frozen KGM 17.5% 免稅Free 22.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0303.99.20 冷凍魚尾及魚骨 Tails and bones of fish, 12.5% 免稅Free 22.5%
NZ,SG)
10 0 冷凍鯊魚尾 Shark’s tail, frozen KGM 442
F01
90 3 其他冷凍魚尾及魚骨 Other tails and bones of KGM F01
fish, frozen
0303.99.90 冷凍魚頭、魚唇、魚鰾 Heads, lips, maws and other 12.5% 免稅Free 20%
及其他魚雜碎 offal of fish, edible, frozen (PA,GT,NI,SV,HN,
NZ,SG)
10 5 鰻魚雜，冷凍 Offals of eel, frozen KGM F01 440
20 3 冷凍鯊魚尾鰭上半部 Upper lobe of shark’s KGM 442

caudal fin, frozen F01
90 8 其他冷凍魚頭、魚唇 Other heads, lips, maws and KGM B01

、魚鰾及其他魚雜碎 other offal of fish, frozen F01
0304 生鮮、冷藏或冷凍之切片 Fish fillets and other fish meat

及其他魚肉（不論是否經 (whether or not minced), fresh,
剁細） chilled or frozen
126 Ch. 03 126

國定稅率
Tariff Rate
碼 Unit 規
－生鮮或冷藏魚片，吳 - Fresh or chilled fillets of

郭魚（口孵非鯽屬）、 tilapias (Oreochromis spp.),
鯰魚（巨鯰屬、鯰屬、 catfish (Pangasius spp., Silurus
鬍鯰屬、真鮰屬)、鯉魚 spp., Clarias spp., Ictalurus
（鯉屬、鯽屬、草魚、 spp.), carp (Cyprinus spp.,
鰱屬、鯁屬、青魚、真 Carassius spp.,
Ctenopharyngodon idellus,
卡特拉、野鯪屬、哈氏
紋唇魚、蘇門答臘細鬚 Cirrhinus spp.,
、魴屬）、鰻魚（鰻鱺 Mylopharyngodon piceus,
屬）、尼羅河鱸（尼羅 Catla catla, Labeo spp.,
尖吻鱸）及鱧魚（鱧屬 Osteochilus hasselti,
）： Leptobarbus hoeveni,
Megalobrama spp.), eels
(Anguilla spp.), Nile perch
(Lates niloticus) and
snakeheads (Channa spp.) :
0304.31.00 00 6 生鮮或冷藏吳郭魚片 Tilapia fillets, fresh or chilled KGM 24% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 14.4% (SG)

Ictalurus spp.)
0304.32.00 00 5 生鮮或冷藏鯰魚片 Catfish fillets, fresh or KGM 20% 免稅Free 35% F01
NZ,SG)
0304.33 尼羅河鱸（尼羅尖吻鱸 Nile Perch (Lates niloticus)
）
0304.33.00 00 4 生鮮或冷藏尼羅河鱸魚 Nile Perch fillets, fresh or KGM 24% 免稅Free 35% F01
片 chilled (PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
0304.39.00 其他魚片，生鮮或冷藏 Other fish fillets, fresh or 24% 免稅Free 35%

NZ) 14.4% (SG)
10 6 生鮮或冷藏鰻魚片 Ell fillets , fresh or chilled KGM F01 440
90 9 其他魚片，生鮮或冷 Other fish fillets, fresh or KGM F01

藏 chilled
─生鮮或冷藏其他魚片 -Fresh or chilled fillets of other

︰ fish :

吻鮭），大西洋鮭及多 Oncorhynchus kisutch,
瑙河鮭 Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar)
hucho)
0304.41.00 00 4 生鮮或冷藏太平洋鮭、 Pacific salmon, Atlantic KGM 24% 免稅Free 35% F01
大西洋鮭及多瑙河鮭魚 salmon and Danube salmon (PA,GT,NI,SV,HN,
片 fillets, fresh or chilled NZ) 14.4% (SG)
127 Ch. 03 127

國定稅率
Tariff Rate
碼 Unit 規

0304.42.00 00 3 生鮮或冷藏鱒魚片 Trout fillets, fresh or chilled KGM 20% 免稅Free 35% F01 443
(PA,GT,NI,SV,HN,
NZ) 12% (SG)
0304.43 扁魚類（鰈科、鮃科、 Flat fish (Pleuronectidae,

舌鰨科、鰨科、菱鮃科 Bothidae, Cynoglossidae,
、棘鮃科） Soleidae, Scophthalmidae and
Citharidae)
0304.43.00 00 2 生鮮或冷藏扁魚類魚片 Flat fish fillets, fresh or KGM 24% 免稅Free 35% F01
NZ) 14.4% (SG)
0304.44 海鰗鰍科、歪尾鱈科、 Fish of the families

鱈科、鼠尾鱈科、黑鱈 Bregmacerotidae,
科、無鬚鱈科、稚鱈科 Euclichthyidae, Gadidae,
及鰻鱗鱈科之魚類 Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae
0304.44.00 00 1 生鮮或冷藏海鰗鰍科、 Fresh or chilled fillets of fish KGM 24% 免稅Free 35% F01
歪尾鱈科、鱈科、鼠尾 of the families (PA,GT,NI,SV,HN,
鱈科、黑鱈科、無鬚鱈 Bregmacerotidae, NZ) 14.4% (SG)
科、稚鱈科及鰻鱗鱈科 Euclichthyidae, Gadidae,
魚片 Macrouridae, Melanonidae,
Muraenolepididae
0304.45.00 00 0 生鮮或冷藏劍旗魚片 Swordfish fillets, fresh or KGM 24% 免稅Free 35% 442 442
NZ,SG) MW0
）
0304.46.00 00 9 生鮮或冷藏美露鱈魚片 Toothfish fillets, fresh or KGM 24% 免稅Free 35% F01
NZ,SG)
0304.47.00 生鮮或冷藏角鯊及其他 Dogfish and other sharks 24% 免稅Free 35%

鯊魚片 fillets, fresh or chilled (PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
10 6 生鮮或冷藏鯨鯊魚片 Whale shark (Rhincodon KGM 111 111

typus) fillets, fresh or F01
chilled MW0
90 9 生鮮或冷藏角鯊及其 Dogfish and other sharks KGM F01

他鯊魚片 fillets, fresh or chilled
0304.48.00 00 7 生鮮或冷藏鰩及魟魚片 Rays and skates fillets, fresh KGM 24% 免稅Free 35% F01
or chilled (PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
128 Ch. 03 128

國定稅率
Tariff Rate
碼 Unit 規
0304.49.10 00 4 生鮮或冷藏鱔魚魚片 Swamp eel fillets, fresh or KGM 新臺幣12元免稅Free 新臺幣12元 F01
chilled /公斤或20% (PA,GT,NI,SV,HN, /公斤或20%
從高徵稅 NZ,SG) 從高徵稅
NT$12/KG NT$12/KG
M or 20% M or 20%
higher higher
0304.49.20 00 2 其他鯰魚片，生鮮或冷 Other catfish fillets, fresh or KGM 20% 免稅Free 35% F01
藏 chilled (PA,GT,NI,SV,HN,
NZ,SG)
0304.49.30 00 0 其他鮭鱒魚片，生鮮或 Other salmonidae fillets, KGM 24% 免稅Free 35% F01 443
冷藏 fresh or chilled (PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
0304.49.90 其他魚片，生鮮或冷藏 Other fish fillets, fresh or 24% 免稅Free 35%

NZ) 14.4% (SG)
11 4 生鮮或冷藏大西洋及 Atlantic and Pacific bluefin KGM 442 442

太平洋黑鮪魚片 tunas (Thunnus F01
thynnus,Thunnus orientalis)
fillets or steaks (whether or
not minced), fresh or
chilled
12 3 生鮮或冷藏南方黑鮪 Southern bluefin tuna KGM 442 442
魚片 (thunnus maccoyii) fillets F01
(whether or not minced),
fresh or chilled
13 2 生鮮或冷藏大目鮪魚 Bigeye tuna (Thunnus KGM F01

片 obesus) fillets (whether or
chilled
30 1 生鮮或冷藏鱸魚片 Sea bass fillets (whether or KGM F01

chilled
40 9 生鮮或冷藏河魨（豚 Puffer fish fillets (whether KGM 111

）魚片 or not minced), fresh or F01
chilled
50 6 生鮮或冷藏石斑魚片 Grouper fillets (whether or KGM F01

chilled
60 4 生鮮或冷藏虱目魚片 Milkfish fillets (whether or KGM F01

chilled
90 8 其他魚片，生鮮或冷 Other fish fillets(whether or KGM F01

藏 not minced), fresh or
chilled
─其他，生鮮或冷藏︰ -Other, fresh or chilled :
129 Ch. 03 129

國定稅率
Tariff Rate
碼 Unit 規
0304.51 吳郭魚（口孵非鯽屬 Tilapias (Oreochromis spp.),

Cirrhinus spp.,
魚（鱧屬） Leptobarbus hoeveni,
snakeheads (Channa spp.)
0304.51.10 00 9 生鮮或冷藏鯰魚肉（不 Catfish meat (whether or not KGM 20% 免稅Free 35% F01
論是否經剁細） minced), fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0304.51.90 其他魚肉，生鮮或冷藏 Other fish meat (whether or 24% 免稅Free 35%
（不論是否經剁細） not minced), fresh or chilled (PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
10 0 生鮮或冷藏鰻魚肉 Ell meat (whether or not KGM F01 440

（不論是否經剁細） minced) , fresh or chilled
90 3 其他魚肉，生鮮或冷 Other fish meat (whether or KGM F01

藏（不論是否經剁細 not minced), fresh or
） chilled
0304.52 鮭鱒類 Salmonidae
0304.52.10 00 8 生鮮或冷藏鱒魚肉（不 Trout meat (whether or not KGM 20% 免稅Free 35% F01 443
論是否經剁細） minced), fresh or chilled (PA,GT,NI,SV,HN,
NZ) 12% (SG)
0304.52.90 00 1 其他鮭魚肉，生鮮或冷 Other salmonidae fish meat KGM 24% 免稅Free 35% F01
藏（不論是否經剁細） (whether or not minced), (PA,GT,NI,SV,HN,
fresh or chilled NZ) 14.4% (SG)

Muraenolepididae
0304.53.00 00 9 生鮮或冷藏海鰗鰍科、 Fresh or chilled meat KGM 24% 免稅Free 35% F01
歪尾鱈科、鱈科、鼠尾 (whether or not minced) of (PA,GT,NI,SV,HN,
鱈科、黑鱈科、無鬚鱈 fish of the families NZ) 14.4% (SG)
科、稚鱈科及鰻鱗鱈科 Bregmacerotidae,
魚肉（不論是否經剁細 Euclichthyidae, Gadidae,
） Macrouridae, Melanonidae,
Muraenolepididae
0304.54.00 00 8 生鮮或冷藏劍旗魚肉 Swordfish meat (whether or KGM 24% 免稅Free 35% 442 442
（不論是否經剁細） not minced), fresh or chilled (PA,GT,NI,SV,HN, F01
NZ,SG) MW0
）
0304.55.00 00 7 生鮮或冷藏美露鱈魚肉 Toothfish meat (whether or KGM 24% 免稅Free 35% F01
NZ,SG)
130 Ch. 03 130

國定稅率
Tariff Rate
碼 Unit 規
0304.56.00 00 6 生鮮或冷藏角鯊及其他 Dogfish and other sharks KGM 24% 免稅Free 35% F01
鯊魚肉（不論是否經剁 meat (whether or not (PA,GT,NI,SV,HN,
細） minced), fresh or chilled NZ) 14.4% (SG)
0304.57.00 00 5 生鮮或冷藏鰩及魟魚肉 Rays and skates meat KGM 24% 免稅Free 35% F01
（不論是否經剁細） (whether or not minced), (PA,GT,NI,SV,HN,
fresh or chilled NZ) 14.4% (SG)
0304.59.10 00 1 生鮮或冷藏鱔魚魚肉 Swamp eel meat (whether or KGM 新臺幣12元免稅Free 新臺幣12元 F01
（不論是否經剁細） not minced), fresh or chilled /公斤或20% (PA,GT,NI,SV,HN, /公斤或20%
NT$12/KG NT$12/KG
M or 20% M or 20%
higher higher
0304.59.20 00 9 其他鯰魚肉，生鮮或冷 Other catfish meat (whether KGM 20% 免稅Free 35% F01
藏（不論是否經剁細） or not minced), fresh or (PA,GT,NI,SV,HN,
chilled NZ,SG)
0304.59.90 其他魚肉，生鮮或冷藏 Other fish meat (whether or 24% 免稅Free 35%

NZ) 14.4% (SG)
11 1 生鮮或冷藏大西洋及 Atlantic and Pacific bluefin KGM 442 442

太平洋黑鮪魚肉（不 tunas (Thunnus F01
論是否經剁細） thynnus,Thunnus orientalis)
meat (whether or not
minced), fresh or chilled
12 0 生鮮或冷藏南方黑鮪 Southern bluefin tuna KGM 442 442

魚肉（不論是否經剁 (thunnus maccoyii) meat F01
細） (whether or not minced),
fresh or chilled
13 9 生鮮或冷藏大目鮪魚 Bigeye tuna (Thunnus KGM F01

肉（不論是否經剁細 obesus) meat (whether or
） not minced), fresh or
chilled
20 0 生鮮或冷藏鯨鯊魚肉 Whale shark (Rhincodon KGM 111 111

（不論是否經剁細） typus) meat (whether or not F01
minced), fresh or chilled MW0
30 8 生鮮或冷藏鱸魚肉 Sea bass meat (whether or KGM F01

（不論是否經剁細） not minced), fresh or
chilled
40 6 生鮮或冷藏河魨（豚 Puffer fish meat (whether KGM 111

）魚肉（不論是否經 or not minced), fresh or F01
剁細） chilled
50 3 生鮮或冷藏石斑魚肉 Grouper meat (whether or KGM F01

chilled
60 1 生鮮或冷藏虱目魚肉 Milkfish meat (whether or KGM F01

chilled
131 Ch. 03 131

國定稅率
Tariff Rate
碼 Unit 規
90 5 其他魚肉，生鮮或冷 Other fish meat (whether or KGM F01

藏（不論是否經剁細 not minced), fresh or
） chilled
－冷凍魚片，吳郭魚 - Frozen fillets of tilapias

（口孵非鯽屬）、鯰魚 (Oreochromis spp.), catfish
（巨鯰屬、鯰屬、鬍鯰 (Pangasius spp., Silurus spp.,
屬、真鮰屬）、鯉魚 Clarias spp., Ictalurus spp.),
（鯉屬、鯽屬、草魚、 carp (Cyprinus spp., Carassius
鰱屬、鯁屬、青魚、真 spp., Ctenopharyngodon
idellus, Hypophthalmichthys
卡特拉、野鯪屬、哈氏
spp., Cirrhinus spp.,
紋唇魚、蘇門答臘細鬚 Mylopharyngodon piceus,
、魴屬）、鰻魚（鰻鱺 Catla catla, Labeo spp.,
屬）、尼羅河鱸（尼羅 Osteochilus hasselti,
尖吻鱸）及鱧魚（鱧屬 Leptobarbus hoeveni,
）： Megalobrama spp.), eels
snakeheads (Channa spp.) :
0304.61.00 00 9 冷凍吳郭魚片 Tilapias fillets, frozen KGM 20% 免稅Free 35% 465
NZ) 4% (SG) MW0

Ictalurus spp.)
0304.62.00 00 8 冷凍鯰魚片 Catfish fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.63 尼羅河鱸（尼羅尖吻鱸 Nile Perch (Lates niloticus)

）
0304.63.00 00 7 冷凍尼羅河鱸魚片 Nile Perch fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.69.00 其他冷凍魚片 Other fish fillets, frozen 20% 免稅Free 35%

(PA,GT,NI,SV,HN,
NZ) 4% (SG)
10 9 冷凍鰻魚片 Eel fillets , frozen KGM 465 440

F01
MP1
90 2 其他冷凍魚片 Other fish fillets, frozen KGM F01
─冷凍魚片，海鰗鰍科 -Frozen fillets of fish of the

、歪尾鱈科、鱈科、鼠 families Bregmacerotidae,
尾鱈科、黑鱈科、無鬚 Euclichthyidae, Gadidae,
鱈科、稚鱈科及鰻鱗鱈 Macrouridae, Melanonidae,
科︰ Merlucciidae, Moridae and
Muraenolepididae :

0304.71.00 00 7 冷凍鱈魚片 Cod fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
132 Ch. 03 132

國定稅率
Tariff Rate
碼 Unit 規

aeglefinus)
0304.72.00 00 6 冷凍黑線鱈魚片 Haddock fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.73.00 00 5 冷凍綠青鱈魚片 Coalfish fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)

0304.74.00 00 4 冷凍無鬚鱈、長鰭鱈魚 Hake fillets, frozen KGM 15% 免稅Free 35% F01
片 (PA,GT,NI,SV,HN,
NZ,SG)
chalcogramma)
0304.75.00 00 3 冷凍阿拉斯加狹鱈魚片 Alaska Pollack fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.79.00 00 9 其他冷凍海鰗鰍科、歪 Other frozen fillets of fish of KGM 20% 免稅Free 35% F01
尾鱈科、鱈科、鼠尾鱈 the families (PA,GT,NI,SV,HN,
科、黑鱈科、無鬚鱈科 Bregmacerotidae, NZ) 4% (SG)
、稚鱈科及鰻鱗鱈科魚 Euclichthyidae, Gadidae,
片 Macrouridae, Melanonidae,
Muraenolepididae
─其他冷凍魚片︰ -Frozen fillets of other fish :

hucho)
0304.81.00 00 5 冷凍太平洋鮭、大西洋 Pacific salmon, Atlantic KGM 15% 免稅Free 35% F01 443
鮭及多瑙河鮭魚片 salmon and Danube salmon (PA,GT,NI,SV,HN,
fillets, frozen NZ) 3% (SG)

0304.82.00 00 4 冷凍鱒魚片 Trout fillets, frozen KGM 15% 免稅Free 35% F01 443
(PA,GT,NI,SV,HN,
NZ) 3% (SG)
133 Ch. 03 133

國定稅率
Tariff Rate
碼 Unit 規
0304.83 扁魚類（鰈科、鮃科、 Flat fish (Pleuronectidae,

舌鰨科、鰨科、菱鮃科 Bothidae, Cynoglossidae,
、棘鮃科） Soleidae, Scophthalmidae and
Citharidae)
0304.83.10 00 1 冷凍比目魚片（瘤棘鮃 Turbot (Psetta maxima) KGM 15% 免稅Free 35% F01
） fillets, frozen (PA,GT,NI,SV,HN,
NZ) 3% (SG)
0304.83.90 00 4 其他冷凍扁魚類魚片 Other flat fish fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.84.00 00 2 冷凍劍旗魚片 Swordfish fillets, frozen KGM 20% 免稅Free 35% 442 442
NZ,SG) MW0
）
0304.85.00 00 1 冷凍美露鱈魚片 Toothfish fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 12% (SG)

0304.86.00 00 0 冷凍鯡魚片 Herring fillets, frozen KGM 25% 免稅Free (PA,NZ) 35% F01
5% (SG) 25%
(GT,NI,SV,HN)
0304.87 鮪魚（鮪屬）、正鰹 Tunas (of the genus Thunnus),

skipjack or stripe-bellied
bonito (Euthynnus
(Katsuwonus) pelamis)
0304.87.00 冷凍鮪魚、正鰹魚片 Tuna fillets, skipjack or 20% 免稅Free 35%

stripe-bellied bonito fillets, (PA,GT,NI,SV,HN,
frozen NZ) 4% (SG)
10 7 冷凍大西洋及太平洋 Atlantic and Pacific bluefin KGM 442 442

黑鮪魚片 tunas (Thunnus F01
thynnus,Thunnus
orientalis), fillets or steaks,
frozen
20 5 冷凍南方黑鮪魚片 Southern bluefin tuna KGM 442 442
(thunnus maccoyii), fillets F01
or steaks, frozen
30 3 冷凍大目鮪魚片 Bigeye tuna (thunnus KGM 442 442

obesus), fillets or steaks, F01
frozen
90 0 其他冷凍鮪魚、正鰹 Other tuna fillets, skipjack KGM F01

魚片 or stripe-bellied bonito
fillets, frozen
0304.88 角鯊、其他鯊魚、鰩及 Dogfish, other sharks, rays and

魟（鰩科） skates (Rajidae)
0304.88.00 冷凍角鯊、其他鯊魚、 Dogfish, other sharks, rays 20% 免稅Free 35%

鰩及魟魚片 and skates fillets, frozen (PA,GT,NI,SV,HN,
NZ) 4% (SG)
11 5 冷凍鯨鯊魚片 Whale shark (Rhincodon KGM 111 111

typus), fillets or steaks, F01
frozen MW0
134 Ch. 03 134

國定稅率
Tariff Rate
碼 Unit 規
19 7 冷凍角鯊及其他鯊魚 Dogfish, other sharks, rays KGM F01

魚片 and skates fillets, frozen
20 4 冷凍鰩及魟魚片 Dogfish, other sharks, rays KGM F01

and skates fillets, frozen
0304.89.10 00 5 冷凍鱔魚片 Swamp eel fillets, frozen KGM 新臺幣12元免稅Free 新臺幣12元 F01
/公斤或20% (PA,GT,NI,SV,HN, /公斤或20%
NT$12/KG NT$12/KG
M or 20% M or 20%
higher higher
0304.89.20 00 3 冷凍鰮（包括沙丁魚 Sardine fillets, frozen KGM 30% 免稅Free (PA,NZ) 35% F01
）魚片 6% (SG) 30% MW0
(GT,NI,SV,HN)
0304.89.30 00 1 冷凍鰺魚片 Carangidae fillets, frozen KGM 40% 免稅Free (PA) 8% 60% F01
(SG) 20% (NZ) 40% MW0
(GT,NI,SV,HN)
0304.89.40 00 9 冷凍鯖屬魚片 Mackerel (Scomber spp.) KGM 30% 免稅Free (PA) 6% 35% F01
fillets, frozen (SG) 15% (NZ) 30% MW0
(GT,NI,SV,HN)
0304.89.50 00 6 其他冷凍鯰魚片 Other catfish fillets, frozen KGM 20% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ) 4% (SG)
0304.89.60 00 4 其他冷凍鮭魚片及鱒魚 Other salmonidae fillets, KGM 15% 免稅Free 35% F01 443
片 frozen (PA,GT,NI,SV,HN,
NZ) 3% (SG)
0304.89.70 00 2 其他冷凍鯡魚片 Other herring fillets, frozen KGM 25% 免稅Free (PA,NZ) 35% F01
5% (SG) 25%
(GT,NI,SV,HN)
0304.89.90 其他冷凍魚片 Other fish fillets, frozen 20% 免稅Free 35%

(PA,GT,NI,SV,HN,
NZ) 4% (SG)
21 3 冷凍旗魚片（正旗魚 Marlins (Istiophoridae KGM F01

科） family), fillets or steaks, MW0
frozen
22 2 冷凍鯧魚片 Pomfret, fillets or steaks, KGM F01

frozen
23 1 冷凍鱰魚片 Dorado, fillets or steaks, KGM F01

frozen
24 0 冷凍虱目魚片 Milkfish, fillets or steaks, KGM F01

frozen
25 9 冷凍鱘魚片 Sturgeon (acipenseriformes KGM F01

spp.), fillets, frozen
40 0 冷凍海鱺魚片 Cobia (Rachycentron KGM F01

canadum), fillets or steaks,
frozen
50 7 冷凍河魨（豚）魚片 Puffer fish fillets and its KGM 111

meat (whether or not F01
minced), frozen
135 Ch. 03 135

國定稅率
Tariff Rate
碼 Unit 規
60 5 冷凍石斑魚片 Grouper,fillets or steaks, KGM F01

frozen
70 3 冷凍鱸魚片 Sea bass fillets or steaks, KGM F01

frozen
90 9 其他冷凍魚片 Other fish fillets, frozen KGM F01
─其他，冷凍︰ - Other, frozen :
0304.91.10 00 1 冷凍劍旗魚漿 Frozen Swordfish (Xiphias KGM 10% 免稅Free 25% 442 442
gladius),minced (surimi) (PA,GT,NI,SV,HN, F01
NZ,SG)
0304.91.90 00 4 冷凍之其他劍旗魚肉 Other swordfish (Xiphias KGM 24% 免稅Free 50% 442 442
（不論是否經剁細） gladius) meat (whether or not (PA,GT,NI,SV,HN, F01
minced), frozen NZ,SG)

）
0304.92.10 00 0 冷凍美露鱈魚漿 Frozen Toothfish KGM 10% 免稅Free 25% F01

(Dissostichus spp.), minced (PA,GT,NI,SV,HN,
(surimi) NZ) 6% (SG)
0304.92.90 00 3 冷凍之其他美露鱈魚肉 Other toothfish (Dissostichus KGM 24% 免稅Free 50% F01
（不論是否經剁細） spp.) meat (whether or not (PA,GT,NI,SV,HN,
minced), frozen NZ) 14.4% (SG)

Cirrhinus spp.,
0304.93.10 冷凍魚漿 Fish, minced (surimi), frozen 10% 免稅Free 25%

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 冷凍鰻魚漿 Frozen eel, minced (surimi) KGM F01 440
90 0 其他冷凍魚漿 Other fish, minced (surimi), KGM F01

frozen
0304.93.20 00 7 冷凍魚肉（不論是否經 Fish meat (whether or not KGM 24% 免稅Free 50% F01
剁細） minced), frozen (PA,GT,NI,SV,HN,
NZ,SG)
chalcogramma)
0304.94.10 00 8 冷凍阿拉斯加狹鱈魚漿 Alaska Pollack, minced KGM 10% 免稅Free 20% F01
(surimi), frozen (PA,GT,NI,SV,HN,
NZ,SG)
0304.94.20 00 6 冷凍阿拉斯加狹鱈魚肉 Alaska Pollack meat KGM 24% 免稅Free 50% F01
（不論是否經剁細） (whether or not minced), (PA,GT,NI,SV,HN,
frozen NZ,SG)
136 Ch. 03 136

國定稅率
Tariff Rate
碼 Unit 規

及鰻鱗鱈科之魚類，阿 Macrouridae, Melanonidae,
拉斯加狹鱈除外 Merlucciidae, Moridae and
Muraenolepididae, other than
Alaska Pollack (Theragra
chalcogramma)
0304.95.10 00 7 冷凍鱈魚漿 Frozen minced (surimi) of KGM 10% 免稅Free 25% F01
fish of the families (PA,GT,NI,SV,HN,
Bregmacerotidae, NZ,SG)
Euclichthyidae, Gadidae,
Macrouridae, Melanonidae,
Muraenolepididae
0304.95.20 00 5 冷凍鱈魚肉（不論是否 Frozen meat (whether or not KGM 24% 免稅Free 50% F01
經剁細） minced) of fish of the (PA,GT,NI,SV,HN,
families Bregmacerotidae, NZ,SG)
Euclichthyidae, Gadidae,
Macrouridae, Melanonidae,
Muraenolepididae
0304.96.10 00 6 冷凍角鯊及其他鯊魚漿 Frozen dogfish and other KGM 10% 免稅Free 25% F01
sharks, minced (surimi) (PA,GT,NI,SV,HN,
NZ,SG)
0304.96.90 00 9 冷凍角鯊及其他鯊魚肉 Dogfish and other sharks KGM 24% 免稅Free 50% F01
（不論是否經剁細） meat (whether or not (PA,GT,NI,SV,HN,
minced), frozen NZ,SG)
0304.97.10 00 5 冷凍鰩及魟魚漿 Frozen rays and skates, KGM 10% 免稅Free 25% F01
minced (surimi) (PA,GT,NI,SV,HN,
NZ,SG)
0304.97.90 00 8 冷凍鰩及魟魚肉（不論 Rays and skates meat KGM 24% 免稅Free 50% F01
是否經剁細） (whether or not minced), (PA,GT,NI,SV,HN,
frozen NZ,SG)
0304.99.10 其他冷凍魚漿 Other fish, minced (surimi), 10% 免稅Free 25%

NZ,SG)
10 1 冷凍河魨（豚）魚漿 Puffer fish, minced KGM 111
(surimi), frozen F01
90 4 其他冷凍魚漿 Other fish, minced (surimi), KGM F01

frozen
0304.99.90 其他冷凍魚肉（不論是 Other fish meat (whether or 24% 免稅Free 50%

否經剁細） not minced), frozen (PA,GT,NI,SV,HN,
NZ,SG)
21 1 冷凍之大西洋及太平 Atlantic and Pacific bluefin KGM 442 442
洋黑鮪魚肉（不論是 tunas (Thunnus F01
否經剁細） thynnus,Thunnus orientalis)
meat (whether or not
minced), frozen
22 0 冷凍之南方黑鮪魚肉 Southern bluefin tuna KGM 442 442

（不論是否經剁細） (Thunnus maccoyii) meat F01
(whether or not minced),
frozen
137 Ch. 03 137

國定稅率
Tariff Rate
碼 Unit 規
23 9 冷凍大目鮪魚肉（不 Bigeye tuna (Thunnus KGM 442 442

論是否經剁細） obesus) meat (whether or F01
not minced), frozen
99 8 其他冷凍魚肉(不論是 Other fish meat (whether or KGM F01

否經剁細 not minced), frozen
0305 乾魚、鹹魚、浸鹹魚；燻 Fish, dried, salted or in brine;

魚，不論在燻製前或燻製 smoked fish, whether or not
過程中是否烹煮；適合供 cooked before or during the
人類食用之魚粉、細粒及 smoking process; flours, meals
團粒 and pellets of fish, fit for human
consumption
0305.10 適於人類食用之魚粉、 Flours, meals and pellets of

細粒及團粒 fish, fit for human
consumption
0305.10.00 00 0 適於人類食用之魚粉、 Flours, meals and pellets of KGM 27% 免稅Free 40% F01
細粒及團粒 fish, fit for human (PA,NI,SV,HN,NZ,
consumption SG) 5.4% (GT)
0305.20 乾、燻、鹹或浸鹹之魚 Livers, roes and milt of fish,

肝、魚卵及魚白 dried, smoked, salted or in
brine
0305.20.10 00 6 乾、燻、鹹或浸鹹之魚 Livers, dried, smoked, salted KGM 15% 免稅Free 40% F01
肝 or in brine (PA,GT,NI,SV,HN,
NZ,SG)
0305.20.20 乾、燻、鹹或浸鹹之魚 Roes and milt, dried, 17.5% 免稅Free 17.5%
卵及魚白 smoked, salted or in brine (PA,GT,NI,SV,HN,
NZ,SG)
10 2 乾、燻、鹹或浸鹹之 Roes and milt, dried, KGM F01
烏魚卵（烏魚子）及 smoked, salted or in brine
魚白
90 5 其他乾、燻、鹹或浸 Other roes and milt, dried, KGM F01

鹹之魚卵及魚白 smoked, salted or in brine
─乾、鹹或浸鹹魚之切 -Fish fillets, dried, salted or in

片，但未燻製︰ brine, but not smoked :

Cirrhinus spp.,
0305.31.00 乾、鹹或浸鹹吳郭魚、 Tilapia fillets, catfish fillets, 25% 免稅Free 37.5%

鯰魚、鯉魚、鰻魚、尼 carp fillets, eel fillets, Nile (PA,GT,NI,SV,HN,
羅河鱸及鱧魚之切片 Perch fillets and snakeheads NZ,SG)
，但未燻製 fillets, dried, salted or in
brine, but not smoked
10 3 乾、鹹或浸鹹鯰魚之 Catfish fillets, dried, salted KGM F01

切片，但未燻製 or in brine, but not smoked
138 Ch. 03 138

國定稅率
Tariff Rate
碼 Unit 規
20 1 乾、鹹或浸鹹吳郭魚 Tilapia fillets, carp fillets, KGM F01

、鯉魚、鰻魚、尼羅 eel fillets, Nile Perch fillets
河鱸及鱧魚之切片 and snakeheads fillets,
，但未燻製 dried, salted or in brine, but
not smoked

Muraenolepididae
0305.32.00 00 4 乾、鹹或浸鹹海鰗鰍科 Dried, salted or in brine, KGM 25% 免稅Free 37.5% F01
、歪尾鱈科、鱈科、鼠 fillets of fish of the families (PA,GT,NI,SV,HN,
尾鱈科、黑鱈科、無鬚 Bregmacerotidae, NZ,SG)
鱈科、稚鱈科及鰻鱗鱈 Euclichthyidae, Gadidae,
科之魚類切片，但未燻 Macrouridae, Melanonidae,
製 Merlucciidae, Moridae and
Muraenolepididae, but not
smoked
0305.39.10 00 5 乾、鹹或浸鹹鯖屬魚之 Mackerel (Scomber spp.) KGM 30% 免稅Free (NZ) 18% 37.5% F01
切片，但未燻製 fillets, dried, salted or in (SG) 30% MW0
brine, but not smoked (PA,GT,NI,SV,HN)
0305.39.90 其他乾、鹹或浸鹹魚之 Other fish fillets, dried, salted 25% 免稅Free 37.5%
切片，但未燻製 or in brine, but not smoked (PA,GT,NI,SV,HN,
NZ,SG)
10 6 乾、鹹或浸鹹鰮魚 Sardines fillets, dried, KGM F01

（包括沙丁魚）之切 salted or in brine, but not
片，但未燻製 smoked
20 4 乾、鹹或浸鹹鮭鱒之 Salmon and trouts fillets, KGM F01 443

切片，但未燻製 dried, salted or in brine, but
not smoked
30 2 乾、鹹或浸鹹河豚之 Ball puffer fillets, dried, KGM 111

切片，但未燻製 salted or in brine, but not F01
smoked
40 0 乾、鹹或浸鹹秋刀魚 Saury fillets, dried, salted KGM F01

之切片，但未燻製 or in brine, but not smoked
50 7 乾、鹹或浸鹹鰺魚之 Carangidae fishes fillets, KGM F01

切片，但未燻製 dried, salted or in brine, but
not smoked
60 5 其他乾、鹹或浸鹹鯰 Other catfish fillets, dried, KGM F01

魚之切片，但未燻製 salted or in brine, but not
smoked
90 9 其他乾、鹹或浸鹹魚 Other fish fillets, dried, KGM F01

之切片，但未燻製 salted or in brine, but not
smoked
─燻魚，包括切片，可 -Smoked fish, including fillets,

食用魚雜碎除外︰ other than edible fish offal :
139 Ch. 03 139

國定稅率
Tariff Rate
碼 Unit 規

hucho)
0305.41.00 00 3 燻製太平洋鮭，大西洋 Pacific salmon, Atlantic KGM 10% 免稅Free 30% F01 443
鮭及多瑙河鮭 salmon and Danube salmon (PA,GT,NI,SV,HN,
fillets, smoked NZ,SG)
0305.42 鯡魚（太平洋鯡、正鯡 Herrings (Clupea harengus,

0305.42.00 00 2 燻製鯡魚 Herrings, smoked KGM 35% 免稅Free 42.5% F01

(PA,NI,NZ,SG) 7%
(GT) 11.6%
(SV,HN)
0305.43.00 00 1 燻製鱒魚 Trout, smoked KGM 15% 免稅Free 40% F01 443
(PA,GT,NI,SV,HN,
NZ,SG)
0305.44 吳郭魚(口孵非鯽屬)、鯰 Tilapias (Oreochromis spp.),
魚(巨鯰屬、鯰屬、鬍鯰 catfish (Pangasius spp., Silurus
屬、真鮰屬)、鯉魚(鯉屬 spp., Clarias spp., Ictalurus
、鯽屬、草魚、鰱屬、 spp.), carp (Cyprinus spp.,
鯁屬、青魚、真卡特拉 Carassius spp.,
、野鯪屬、哈氏紋唇魚 Ctenopharyngodon idellus,
、蘇門答臘細鬚、魴屬
Cirrhinus spp.,
)、鰻魚(鰻鱺屬)、尼羅 Mylopharyngodon piceus,
河鱸(尼羅尖吻鱸)及鱧魚 Catla catla, Labeo spp.,
(鱧屬) Osteochilus hasselti,
0305.44.10 00 8 燻製鯰魚 Catfish, smoked KGM 20% 免稅Free 40% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0305.44.90 00 1 其他燻製魚類 Other fish, smoked KGM 30% 免稅Free 40% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0305.49.20 00 1 其他燻製鯰魚 Other catfish, smoked KGM 20% 免稅Free 40% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0305.49.30 00 9 其他燻製鱒魚 Other trout, smoked KGM 15% 免稅Free 40% F01 443
(PA,GT,NI,SV,HN,
NZ,SG)
0305.49.40 00 7 燻製灰海荷鰮（丁香魚 Silver anchovy (spratelloides KGM 30% 免稅Free 40% F01
） gracilis), smoked (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
140 Ch. 03 140

國定稅率
Tariff Rate
碼 Unit 規
0305.49.50 00 4 其他燻製鰮類（包括沙 Other sardines, smoked KGM 30% 免稅Free 40% F01
丁魚） (PA,NZ,SG) 30% MW0
(GT,NI,SV,HN)
0305.49.90 其他燻製魚類 Other fish, smoked 30% 免稅Free 40%

(PA,GT,NI,SV,HN,
NZ,SG)
30 0 燻製秋刀魚 Saury, smoked KGM F01
90 7 其他燻製魚類 Other fish, smoked KGM F01
─乾魚，可食用魚雜碎 -Dried fish, other than edible

除外，不論是否為鹹者 fish offal, whether or not salted
（但未燻製）︰ but not smoked :

0305.51.00 00 0 乾鱈魚 Cod, dried KGM 18% 免稅Free 30% F01

(PA,GT,NI,SV,HN,
NZ,SG)
Cirrhinus spp.,
0305.52.00 00 9 乾吳郭魚、鯰魚、鯉魚 Tilapias, catfish, carp, eels, KGM 25% 免稅Free 42.5% F01
、鰻魚、尼羅河鱸及鱧 nile perch and snakeheads, (PA,GT,NI,SV,HN,
魚 dried NZ,SG)

及鰻鱗鱈科之魚類，鱈 Macrouridae, Melanonidae,
魚（大西洋鱈、格陵蘭 Merlucciidae, Moridae and
鱈、大頭鱈）除外 Muraenolepididae, other than
cod (Gadus morhua, Gadus
ogac, Gadus macrocephalus)
0305.53.10 00 6 乾明太鱈 Pollock (Pollachius KGM 17.5% 免稅Free 22.5% F01

pollachius, Pollachius virens, (PA,GT,NI,SV,HN,
Theragra chalcogramma, NZ,SG)
Theragra finnmarchica),
dried
0305.53.90 00 9 其他乾魚類 Other fish, dried KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
141 Ch. 03 141

國定稅率
Tariff Rate
碼 Unit 規

）、鯷魚（鯷屬）、沙 Clupea pallasii), anchovies
丁魚（沙丁魚、擬沙丁 (Engraulis spp.), sardines
魚屬）、小沙丁魚（小 (Sardina pilchardus, Sardinops
沙丁魚屬）、正鰮、鯖 spp.), sardinella (Sardinella
魚（正鯖、花腹鯖、白 spp.), brisling or sprats
腹鯖）、印度鯖魚（金
帶花鯖屬）、馬加鰆 australasicus, Scomber
（馬加鰆屬）、竹筴魚 japonicus), Indian mackerels
（竹筴魚屬）、鰺（鰺 (Rastrelliger spp.), seerfishes
屬）、海鱺、銀鯧（鯧 (Scomberomorus spp.), jack
屬）、秋刀魚、圓鰺 and horse mackerel (Trachurus
（圓鰺屬）、毛鱗魚、 spp.), jacks, crevalles (Caranx
劍旗魚、巴鰹、齒鰆 spp.), cobia (Rachycentron
魚科） (Pampus spp.), Pacific saury
(Mallotus villosus), swordfish
(Xiphias gladius), Kawakawa
(Istiophoridae)
0305.54.10 00 5 乾鯡魚及鯷魚 Herrings and anchovies, KGM 30% 免稅Free (PA,NZ) 42.5% F01
dried 6% (SG) 30% MW0
(GT,NI,SV,HN)
0305.54.20 00 3 乾沙丁魚及小沙丁魚 Sardines and sardinella, dried KGM 30% 免稅Free (PA,NZ) 42.5% F01
6% (SG) 30% MW0
(GT,NI,SV,HN)
0305.54.30 00 1 乾正鰮 Brisling or sprats, dried KGM 30% 免稅Free (PA,NZ) 42.5% F01
6% (SG) 30% MW0
(GT,NI,SV,HN)
0305.54.90 00 8 其他乾魚 Other fish, dried KGM 25% 免稅Free 42.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0305.59.60 乾海龍及乾海馬 Hai Lung (Syngnathus) and 免稅Free 免稅Free 2.5%

Hai Ma (Hippocampus) , (PA,GT,NI,SV,HN,
dried NZ,SG)
10 7 乾海龍 Hai lung (Syngnathus), KGM 502

dried
20 5 乾海馬 Hai Ma (Hippocampus), KGM 502

dried
0305.59.71 00 6 乾灰海荷鰮（丁香魚） Silver anchovy (Spratelloides KGM 新臺幣新臺幣9.5元/公斤新臺幣81元 F01
gracilis), dried 47.6元/公斤或5% 從高徵稅 /公斤或
或25% 從高 NT$9.5/KGM or 5% 42.5% 從高
徵稅 whichever is higher 徵稅
NT$47.6/KG (SG) 免稅Free NT$81/KG
M or 25% (PA,GT,NI,SV,HN, M or 42.5%
whichever is NZ) whichever is
higher higher
0305.59.72 00 5 乾鰮魚 Sprats (Sprattus spp.), other KGM 30% 免稅Free (PA,NZ) 42.5% F01
than brisling or 6% (SG) 30% MW0
sprats(Sprattus sprattua), (GT,NI,SV,HN)
dried
0305.59.79 00 8 其他乾鯡魚及鯷魚 Other clupeidae and KGM 30% 免稅Free (PA,NZ) 42.5% F01
engraulidae, dried 6% (SG) 30% MW0
(GT,NI,SV,HN)
142 Ch. 03 142

國定稅率
Tariff Rate
碼 Unit 規
0305.59.90 其他乾魚 Other fish, dried 25% 免稅Free 42.5%

(PA,GT,NI,SV,HN,
NZ,SG)
30 7 乾河魨（豚） Puffer fish, dried KGM 111
F01
40 5 乾鯰魚 Catfish, dried KGM F01
50 2 乾美露鱈 Toothfish (Dissostichus KGM F01

spp.), dried
90 4 其他乾魚 Other fish, dried KGM F01
─鹹魚（乾及燻製者除 -Fish, salted but not dried or

外），浸鹹魚，可食用 smoked and fish in brine, other
魚雜碎除外︰ than edible fish offal :

0305.61.00 00 8 鹹鯡魚 Herrings, salted or in brine KGM 25% 免稅Free 42.5% F01
(PA,NZ,SG) 25% MW0
(GT,NI,SV,HN)

0305.62.00 00 7 鹹鱈魚 Cod, salted or in brine KGM 18% 免稅Free 30% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0305.63 鯷魚（鯷屬） Anchovies (Engraulis spp.)
0305.63.00 00 6 鹹鯷魚 Anchovies, salted or in brine KGM 30% 免稅Free 40% F01
(PA,NZ,SG) 30% MW0
(GT,NI,SV,HN)

Cirrhinus spp.,
0305.64.00 鹹吳郭魚、鯰魚、鯉魚 Tilapias, catfish, carp, eels, 25% 免稅Free 42.5%

、鰻魚、尼羅河鱸及鱧 Nile perch and snakeheads, (PA,GT,NI,SV,HN,
魚 salted or in brine NZ,SG)
10 3 鹹鯰魚 Catfish, salted or in brine KGM F01
20 1 鹹吳郭魚、鯉魚、鰻 Tilapias, carp, eels, Nile KGM F01

魚、尼羅河鱸及鱧魚 perch and snakeheads,
salted or in brine
0305.69.10 00 8 鹹薩門魚 Fish, salmon, salted or in KGM 15% 免稅Free 15% F01 443
brine (PA,GT,NI,SV,HN,
NZ,SG)
143 Ch. 03 143

國定稅率
Tariff Rate
碼 Unit 規
0305.69.40 00 2 鹹鯖屬魚 Mackerel (Scomber spp.), KGM 30% 免稅Free (PA,NZ) 42.5% F01
salted or in brine 18% (SG) 30% MW0
(GT,NI,SV,HN)
0305.69.90 其他鹽醃魚類 Other fish, salted or in brine 25% 免稅Free 42.5%

(PA,GT,NI,SV,HN,
NZ,SG)
20 7 鹹鰺類 Carangidae fishes, salted or KGM F01
in brine
30 5 其他鹹鯰魚 Other catfish, salted or in KGM F01

brine
40 3 鹹秋刀魚 Saury, salted or in brine KGM F01
50 0 鹹美露鱈 Toothfish (Dissostichus KGM F01

spp.), salted or in brine
90 2 其他鹽醃魚類 Other fish, salted or in brine KGM F01
─魚鰭、魚頭、魚尾、 -Fish fins, heads, tails, maws

魚鰾及其他可食用魚雜 and other edible fish offal :
碎：
0305.71.10 00 4 燻魚翅 Shark fins, smoked KGM 30% 免稅Free 40% 442
NZ,SG)
0305.71.20 00 2 乾魚翅 Shark fins, dried KGM 7% 免稅Free 9% 442
NZ) 5.1% (SG)
0305.71.30 00 0 鹹魚翅 Shark fins, salted or in brine KGM 9% 免稅Free 10% 442
NZ,SG)
0305.72 魚頭、魚尾、魚鰾 Fish heads, tails and maws
0305.72.00 可食用之魚頭、魚尾、 Edible fish heads, tails and 12.5% 免稅Free 20%
魚鰾 maws (PA,GT,NI,SV,HN,
NZ,SG)
10 3 燻、乾、鹹之鯊魚尾 Sharks tail, smoked, dried, KGM 442
or salted F01
90 6 其他可食用之魚頭、 Other edible fish heads, KGM F01

魚尾、魚鰾 tails and maws
0305.79.00 其他可食用魚雜碎 Other edible fish offal 12.5% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ,SG)
10 6 燻、乾、鹹之鯊魚尾 Upper lobe of sharks caudal KGM 442
鰭上半部 fin, smoked, dried, or salted F01
90 9 其他可食用魚雜碎 Other edible fish offal KGM F01
144 Ch. 03 144

國定稅率
Tariff Rate
碼 Unit 規
0306 活、生鮮、冷藏、冷凍、 Crustaceans, whether in shell or

乾、鹹或浸鹹甲殼類動物 not, live, fresh, chilled, frozen,
，不論是否帶殼；燻製甲 dried, salted or in brine; smoked
殼類動物，不論是否帶殼 crustaceans, whether in shell or
，亦不論是否係在燻製前 not, whether or not cooked
或燻製時烹煮；蒸煮過或 before or during the smoking
process; crustaceans, in shell,
用水煮過之帶殼甲殼類動
cooked by steaming or by
物，不論是否為冷藏、冷 boiling in water, whether or not
凍、乾、鹹或浸鹹；適合 chilled, frozen, dried, salted or
供人類食用之甲殼類動物 in brine; flours, meals and
粉、細粒及團粒 pellets of crustaceans, fit for
human consumption.
－冷凍者︰ -Frozen:
0306.11 龍蝦（真龍蝦屬、龍蝦 Rock lobster and other sea

屬、靜龍蝦屬） crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)
0306.11.11 00 5 燻製龍蝦，冷凍 Smoked rock lobster and KGM 20% 免稅Free 42.5% F01
other sea crawfish, frozen (PA,NZ,SG) 6%
(GT) 10%
(NI,SV,HN)
0306.11.12 00 4 未燻製龍蝦，冷凍 Rock lobster and other sea KGM 新臺幣免稅Free 新臺幣79元 F01
crawfish, not smoked, frozen 33.7元/公斤 (PA,GT,NI,SV,HN, /公斤或35%
徵稅 NT$79/KG
NT$33.7/KG M or 35%
whichever is higher
higher
0306.12 巨螯蝦（巨螯蝦屬） Lobster (Homarus spp.)
0306.12.11 00 4 燻製巨螯蝦，冷凍 Smoked lobster, frozen KGM 20% 免稅Free 22.5% F01
(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
0306.12.12 00 3 未燻製巨螯蝦，冷凍 Lobster, not smoked, frozen KGM 新臺幣免稅Free 新臺幣79元 F01
徵稅 NT$79/KG
NT$33.7/KG M or 35%
whichever is higher
higher
0306.14 蟹類 Crabs
0306.14.10 燻製蟹類，冷凍 Smoked crabs, frozen 20% 免稅Free 42.5%

(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
10 1 燻製蟳，冷凍 Smoked swamp crabs KGM F01
(Scylla spp), frozen
20 9 燻製中華絨螯蟹﹝大 Smoked eriochier sinensis, KGM F01

閘蟹﹞，冷凍 frozen
90 4 其他燻製蟹類，冷凍 Other smoked crabs, frozen KGM F01
145 Ch. 03 145

國定稅率
Tariff Rate
碼 Unit 規
0306.14.21 00 0 未燻製蟳，冷凍 Swamp crabs (Scylla spp.), KGM 新臺幣新臺幣8.1元/公斤新臺幣68元 F01
not smoked, frozen 40.8元/公斤或6% 從高徵稅 /公斤或50%
或30% 從高 NT$8.1/KGM or 6% 從高徵稅
徵稅 whichever is higher NT$68/KG
NT$40.8/KG (GT) 新臺幣13.6元 M or 50%
M or 30% /公斤或10% 從高 whichever is
whichever is 徵稅NT$13.6/KGM higher
higher or 10% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0306.14.29 其他未燻製蟹類，冷凍 Other crabs, not smoked, 15% 免稅Free 42.5%

NZ,SG)
10 0 未燻製中華絨螯蟹 Eriochier sinensis, not KGM F01
﹝大閘蟹﹞，冷凍 smoked, frozen
90 3 其他未燻製蟹類，冷 Other crabs, not smoked, KGM F01

凍 frozen
0306.15 挪威海螯蝦 Norway lobsters (Nephrops

norvegicus)
0306.15.00 00 4 冷凍挪威海螯蝦，包括 Norway lobsters, frozen, KGM 20% 免稅Free 42.5% F01
燻製 smoked included (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
0306.16 北極甜蝦及蝦（長額劍 Cold-water shrimps and

蝦屬、褐蝦） prawns (Pandalus spp.,
Crangon crangon)
0306.16.00 00 3 冷凍北極甜蝦及蝦，包 Cold-water shrimps and KGM 20% 免稅Free 22.5% F01
括燻製 prawns, frozen, smoked (PA,GT,NI,SV,HN,
included NZ) 12% (SG)
0306.17 其他蝦類 Other shrimps and prawns
0306.17.00 其他冷凍蝦類，包括燻 Other shrimps and prawns, 20% 免稅Free 22.5%

製 frozen, smoked included (PA,GT,NI,SV,HN,
NZ) 12% (SG)
10 0 冷凍班節蝦，包括燻 Striped prawm (kuruma KGM F01

製 prawn), frozen, smoked
included
20 8 冷凍草蝦，包括燻製 Grass shrimp, (Giant tiger KGM F01

prawn), frozen, smoked
included
30 6 冷凍沙蝦，包括燻製 Sand Shrimp, (Speekled KGM F01

shrimp), frozen, smoked
included
40 4 冷凍蝦仁，包括燻製 Shrimp, peeled, frozen, KGM F01

smoked included
90 3 其他冷凍蝦類，包括 Other shrimps and prawns, KGM F01

燻製 frozen, smoked included
0306.19 其他，包括適於人類食 Other, including flours, meals

用之甲殼類動物粉、細 and pellets of crustaceans, fit
粒及團粒 for human consumption
0306.19.10 00 8 冷凍海螯蝦及蝲蛄，包 Sea crawfish and crawfish, KGM 20% 免稅Free 42.5% F01
括燻製 frozen, smoked included (PA,GT,NI,SV,HN,
NZ,SG)
146 Ch. 03 146

國定稅率
Tariff Rate
碼 Unit 規
0306.19.20 00 6 其他冷凍水產甲殼類 Other crustaceans, frozen KGM 20% 免稅Free 42.5% F01
（含燻製），包括適於 (smoked included ), (PA,NI,NZ,SG) 6%
人類食用之甲殼類動物 including flours, meals and (GT) 10% (SV,HN)
粉、細粒及團粒 pellets of crustaceans, fit for
human consumption
－活、生鮮或冷藏︰ - Live, fresh or chilled :

0306.31.00 活、生鮮或冷藏龍蝦 Rock lobster and other sea 新臺幣免稅Free 新臺幣96元
crawfish, live, fresh or 33.7元/公斤 (PA,GT,NI,SV,HN, /公斤或
chilled 或15% 從高 NZ,SG) 42.5% 從高
徵稅徵稅
NT$33.7/KG NT$96/KG
M or 15% M or 42.5%
higher higher
10 2 活龍蝦 Rock lobster and other sea KGM F01
crawfish, live
20 0 生鮮或冷藏龍蝦 Rock lobster and other sea KGM F01

crawfish, fresh or chilled
0306.32 巨螯蝦（巨螯蝦屬） Lobsters (Homarus spp.)
0306.32.00 活、生鮮或冷藏巨螯蝦 Lobster, live, fresh or chilled 新臺幣免稅Free 新臺幣79元

徵稅 NT$79/KG
NT$33.7/KG M or 35%
whichever is higher
higher
10 1 活巨螯蝦 Lobster, live KGM F01
20 9 生鮮或冷藏巨螯蝦 Lobster, fresh or chilled KGM F01
0306.33.10 蟳、蟹苗 Crabs, fry 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 8 中華絨螯蟹﹝大閘蟹 Eriochier sinensis, fry KGM
﹞苗
90 1 其他蟳、蟹苗 Other crabs, fry KGM
0306.33.21 活、生鮮或冷藏蟳 Swamp crabs (Scylla spp.), 新臺幣免稅Free 新臺幣68元

live, fresh or chilled 47.6元/公斤 (PA,GT,NI,SV,HN, /公斤或50%
徵稅 NT$68/KG
NT$47.6/KG M or 50%
whichever is higher
higher
10 5 活蟳 Swamp crabs (Scylla spp.), KGM F01
live
90 8 生鮮或冷藏蟳 Swamp crabs (Scylla spp.), KGM F01

fresh or chilled
0306.33.29 其他活、生鮮或冷藏蟹 Other crabs, live, fresh or 25% 免稅Free 42.5%

類 chilled (PA,GT,NI,SV,HN,
NZ,SG)
147 Ch. 03 147

國定稅率
Tariff Rate
碼 Unit 規
11 6 活中華絨螯蟹﹝大閘 Eriochier sinensis, live KGM F01

蟹﹞
19 8 其他活蟹類 Other crabs, live KGM F01
91 9 生鮮或冷藏中華絨螯 Eriochier sinensis, fresh or KGM F01

蟹﹝大閘蟹﹞ chilled
99 1 其他生鮮或冷藏蟹類 Other crabs, fresh or chilled KGM F01

norvegicus)
0306.34.00 00 1 活、生鮮或冷藏挪威海 Norway lobsters, live, fresh KGM 25% 免稅Free 45% F01
螯蝦 or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0306.35 北極甜蝦及蝦（長額劍 Cold-water shrimps and
蝦屬、褐蝦） prawns (Pandalus spp.,
Crangon crangon)
0306.35.10 00 8 北極甜蝦及蝦，苗 Cold-water shrimps and KGM 免稅Free 免稅Free 免稅Free

prawns, fry (PA,GT,NI,SV,HN,
NZ,SG)
0306.35.20 00 6 活、生鮮或冷藏北極甜 Cold-water shrimps and KGM 20% 免稅Free 22.5% F01
蝦及蝦 prawns, live, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0306.36 其他蝦類 Other shrimps and prawns
0306.36.10 00 7 其他蝦類，苗 Other shrimps and prawns, KGM 免稅Free 免稅Free 免稅Free B01
fry (PA,GT,NI,SV,HN,
NZ,SG)
0306.36.20 其他活、生鮮或冷藏蝦 Other shrimps and prawns, 20% 免稅Free 22.5%
類 live, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
11 2 活班節蝦 Striped prawn , live KGM B01
F01
12 1 生鮮或冷藏班節蝦 Striped prawn, (kuruma KGM F01
prawn), fresh or chilled
21 0 活草蝦 Grass shrimp , live KGM B01

F01
22 9 生鮮或冷藏草蝦 Grass shrimp, fresh or KGM F01
chilled
31 8 活沙蝦 Sand shrimp (speekled KGM B01

shrimp), live F01
32 7 生鮮或冷藏沙蝦 Sand shrimp (speekled KGM F01

shrimp), fresh or chilled
81 7 繁殖用草蝦種蝦 Grass shrimp spawner KGM B01
82 6 繁殖用班節蝦種蝦 Striped prawn (kuruma KGM B01

prawn), spawner
83 5 繁殖用大正蝦種蝦 Oriental prawns, spawner KGM B01
84 4 繁殖用淡水長臂大蝦 Giant freshwater prawn KGM B01

種蝦 (Macrobrachium
rosenbergii) spawner
89 9 其他繁殖用蝦類種蝦 Other prawns, spawner KGM B01
91 5 其他活蝦 Other shrimps and prawns, KGM B01

live F01
148 Ch. 03 148

國定稅率
Tariff Rate
碼 Unit 規
92 4 其他生鮮或冷藏蝦 Other shrimps and prawns, KGM F01

fresh or chilled
0306.39 其他，包括適合於人類 Other, including flours, meals

食用之甲殼類動物粉、 and pellets of crustaceans, fit
細粒及團粒 for human consumption
0306.39.10 00 4 水產甲殼類種苗 Crustaceans, fry KGM 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
0306.39.20 活、生鮮或冷藏海螯蝦 Other sea crawfish or 25% 免稅Free 42.5%
及蝲蛄 crawfish, live, fresh or (PA,NI,NZ,SG) 5%
chilled (GT) 8.3% (SV,HN)
10 0 活海螯蝦或蝲蛄 Sea crawfish , live KGM B01

F01
20 8 生鮮或冷藏海螯蝦或 Sea crawfish or crawfish, KGM F01
蝲蛄 fresh or chilled
0306.39.90 其他活、生鮮或冷藏水 Other crustaceans, live, fresh 25% 免稅Free 45%

產甲殼類 or chilled (PA,GT,NI,SV,HN,
NZ,SG)
11 4 螯蝦（歐洲螫蝦屬 Crawfish(Astacus spp., KGM 111
，太平洋螯蝦屬） Pacifastacus spp.) B01
F01
20 3 其他生鮮或冷藏水產 Other crustaceans, fresh or KGM F01
甲殼類 chilled
90 8 其他活水產甲殼類 Other crustaceans, live KGM B01

F01
－其他︰ - Other :

0306.91.10 00 9 乾、鹹或浸鹹龍蝦，但 Rock lobster and other sea KGM 新臺幣免稅Free 新臺幣79元 F01
未燻製 crawfish, dried, salted or in 33.7元/公斤 (PA,GT,NI,SV,HN, /公斤或35%
brine, but not smoked 或15% 從高 NZ,SG) 從高徵稅
徵稅 NT$79/KG
NT$33.7/KG M or 35%
whichever is higher
higher
0306.91.20 00 7 燻製龍蝦 Rock lobster and other sea KGM 20% 免稅Free 42.5% F01
crawfish, smoked (PA,NZ,SG) 6%
(GT) 10%
(NI,SV,HN)
0306.92 巨螯蝦（巨螯蝦屬） Lobsters (Homarus spp.)
0306.92.10 00 8 乾、鹹或浸鹹巨螯蝦 Lobster, dried, salted or in KGM 新臺幣免稅Free 新臺幣79元 F01
，但未燻製 brine, but not smoked 33.7元/公斤 (PA,GT,NI,SV,HN, /公斤或35%
徵稅 NT$79/KG
NT$33.7/KG M or 35%
whichever is higher
higher
0306.92.20 00 6 燻製巨螯蝦 Lobster, smoked KGM 20% 免稅Free 22.5% F01
(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
0306.93.10 00 7 乾、鹹或浸鹹蟹類，但 Crabs, dried, salted or in KGM 25% 免稅Free 45% F01
未燻製 brine, but not smoked (PA,GT,NI,SV,HN,
NZ,SG)
149 Ch. 03 149

國定稅率
Tariff Rate
碼 Unit 規
0306.93.20 00 5 燻製蟹類 Crabs, smoked KGM 20% 免稅Free 42.5% F01

(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
norvegicus)
0306.94.00 00 8 乾、鹹或浸鹹挪威海螯 Norway lobsters, dried, salted KGM 25% 免稅Free 45% F01
蝦，包括燻製 or in brine, smoked included (PA,GT,NI,SV,HN,
NZ,SG)
0306.95 蝦類 Shrimps and prawns
0306.95.11 00 4 乾蝦皮（櫻蝦科），但 Shrimp skin (Sergestidae), KGM 新臺幣新臺幣3.2元/公斤新臺幣 F01
未燻製 dried , but not smoked 5.36元/公斤或14.4% 從高徵稅 8.7元/公斤
或24% 從高 NT$3.2/KGM or 或39% 從高
徵稅 14.4% whichever is 徵稅
NT$5.36/KG higher (SG) 免稅 NT$8.7/KG
M or 24% Free M or 39%
whichever is (PA,GT,NI,SV,HN, whichever is
higher NZ) higher
0306.95.19 其他乾、鹹或浸鹹蝦類 Other shrimps and prawns, 新臺幣48元新臺幣28.8元/公斤新臺幣72元
，但未燻製 dried, salted or in brine, but /公斤或25% 或15% 從高徵稅 /公斤或
not smoked 從高徵稅 NT$28.8/KGM or 37.5% 從高
NT$48/KG 15% whichever is 徵稅
M or 25% higher (SG) 免稅 NT$72/KG
whichever is Free M or 37.5%
higher (PA,GT,NI,SV,HN, whichever is
NZ) higher
10 4 乾、鹹或浸鹹北極甜 Cold-water shrimps and KGM F01
蝦及蝦，但未燻製 prawns, dried, salted or in
brine, but not smoked
90 7 其他乾、鹹或浸鹹蝦 Other shrimps and prawns, KGM F01

類，但未燻製 dried, salted or in brine, but
not smoked
0306.95.20 燻製蝦類 Shrimps and prawns, smoked 20% 免稅Free 20%

(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
10 1 燻製北極甜蝦及蝦 Cold-water shrimps and KGM F01
prawns, smoked
90 4 其他燻製蝦類 Other shrimps and prawns, KGM F01

smoked
0306.99 其他，包括適於人類食 Other, including flours, meals

用之甲殼類動物粉、細 and pellets of crustaceans, fit
0306.99.10 00 1 燻製海螯蝦或蝲蛄 Sea crawfish or crawfish, KGM 20% 免稅Free 42.5% F01
smoked (PA,NZ,SG) 6%
(GT) 10%
(NI,SV,HN)
0306.99.90 其他乾、鹹或浸鹹水產 Other crustaceans, dried, 25% 免稅Free 45%
甲殼類（含燻製），包 salted or in brine (smoked (PA,GT,NI,SV,HN,
括適於人類食用之甲殼 included), including flours, NZ,SG)
類動物粉、細粒及團粒 meals and pellets of
crustaceans, fit for human
consumption
10 2 其他乾水產甲殼類 Other crustaceans, dried, KGM F01

，包括適於人類食用 including flours, meals and
之甲殼類動物粉、細 pellets of crustacean s, fit
150 Ch. 03 150

國定稅率
Tariff Rate
碼 Unit 規
20 0 其他鹹或浸鹹水產甲 Other crustaceans, salted or KGM F01

殼類，包括適於人類 in brine, including flours,
食用之甲殼類動物粉 meals and pellets of
、細粒及團粒 crustaceans, fit for human
consumption
0307 活、生鮮、冷藏、冷凍、 Molluscs, whether in shell or

乾、鹹或浸鹹軟體類動物 not, live, fresh, chilled, frozen,
，不論是否帶殼；燻製軟 dried, salted or in brine; smoked
體類動物，不論是否帶殼 molluscs, whether in shell or
，亦不論是否係在燻製前 not, whether or not cooked
或燻製時烹煮；適於人類 before or during the smoking
process; flours, meals and
食用之軟體類動物粉、細
pellets of molluscs, fit for
粒及團粒 human.
─牡蠣（蠔、蚵）︰ -Oysters :
0307.11 活、生鮮或冷藏 Live, fresh or chilled
0307.11.10 00 5 牡蠣（蠔、蚵）苗 Oysters, fry KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
0307.11.90 00 8 其他活、生鮮或冷藏牡 Other oysters, live, fresh or KGM 25% 免稅Free 42.5% 465
蠣（蠔、蚵） chilled (PA,GT,NI,SV,HN) F01
12.5% (NZ) 15% MW0
(SG)
0307.12 冷凍 Frozen
0307.12.00 00 6 冷凍牡蠣（蠔、蚵 Oysters, frozen, but not KGM 20% 免稅Free 42.5% 465
），但未燻製 smoked (PA,GT,NI,SV,HN) F01
10% (NZ) 12% (SG) MW0
0307.19.20 00 5 乾牡蠣（蠔、蚵），但 Oysters, dried, but not KGM 新臺幣50元新臺幣10.8元/公斤新臺幣90元 F01
未燻製 smoked /公斤或25% 或5.4% 從高徵稅 /公斤或45%
從高徵稅 NT$10.8/KGM or 從高徵稅
NT$50/KG 5.4% whichever is NT$90/KG
M or 25% higher (GT) 新臺幣 M or 45%
whichever is 17.3元/公斤或8.6% whichever is
higher 從高徵稅 higher
NT$17.3/KGM or
8.6% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0307.19.30 00 3 鹹或浸鹹牡蠣（蠔、蚵 Oysters, salted or in brine, KGM 30% 免稅Free 42.5% F01
），但未燻製 but not smoked (PA,NI,NZ,SG)
6.4% (GT) 10.3%
(SV,HN)
0307.19.40 00 1 燻製牡蠣（蠔、蚵） Oysters, smoked KGM 15% 免稅Free 22.5% F01
(PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
－海扇貝，包括大海扇 -Scallops, including queen

貝、日月貝及月貝︰ scallops, of the genera Pecten,
Chlamys or Placopecten :
0307.21.00 00 5 活、生鮮或冷藏海扇貝 Scallops (include full shell KGM 新臺幣免稅Free 新臺幣 F01
（含全貝及干貝） fish and compoy), live, fresh 17.2元/公斤 (PA,GT,NI,SV,HN, 25.8元/公斤
or chilled 或10% 從高 NZ,SG) 或15% 從高
徵稅徵稅
NT$17.2/KG NT$25.8/KG
M or 10% M or 15%
higher higher
151 Ch. 03 151

國定稅率
Tariff Rate
碼 Unit 規
0307.22.00 00 4 冷凍海扇貝（含全貝及 Scallops (include full shell KGM 新臺幣免稅Free 新臺幣 F01
干貝），但未燻製 fish and conpoy), frozen, but 17.2元/公斤 (PA,GT,NI,SV,HN, 25.8元/公斤
not smoked 或10% 從高 NZ,SG) 或15% 從高
徵稅徵稅
NT$17.2/KG NT$25.8/KG
M or 10% M or 15%
higher higher
0307.29.20 乾、鹹或浸鹹海扇貝 Scallops (include full shell 新臺幣免稅Free 新臺幣

（含全貝及干貝），但 fish and conpoy), dried, 184元/公斤 (PA,GT,NI,SV,HN, 221.4元/公
未燻製 salted or in brine, but not 或12.5% 從 NZ,SG) 斤或15% 從
smoked 高徵稅高徵稅
NT$184/KG NT$221.4/K
M or 12.5% GM or 15%
higher higher
10 1 乾海扇貝（含干貝及 Scallops (include full shell KGM F01

全貝），但未燻製 fish and compoy),dired, but
not smoked
20 9 鹹或浸鹹海扇貝（含 Scallops (include full shell KGM F01

全貝及干貝），但未 fish compoy),salted or in
燻製 brine, but not smoked
0307.29.30 00 1 燻製海扇貝（含全貝及 Scallops (include full shell KGM 18% 免稅Free 20% F01
干貝） fish and conpoy), smoked (PA,NI,NZ,SG)
3.6% (GT) 6%
(SV,HN)
－貽貝（淡菜）︰ -Mussels (Mytilus spp., Perna
spp.):
0307.31.00 活、生鮮或冷藏貽貝 Mussels (Mytilus spp., Perna 15% 免稅Free 40%

（淡菜） spp.), live, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 1 活貽貝（淡菜） Mussels (Mytilus spp., KGM F01
Perna spp.), live
20 9 鮮或冷藏貽貝（淡菜 Mussels (Mytilus spp., KGM F01

） Perna spp.), fresh or chilled
0307.32.00 00 2 冷凍貽貝（淡菜），但 Mussels (Mytilus spp., Perna KGM 15% 免稅Free 40% F01
未燻製 spp.), frozen, but not smoked (PA,GT,NI,SV,HN,
SG) 7.5% (NZ)
0307.39.21 00 0 乾貽貝（淡菜），但未 Mussels (Mytilus spp., Perna KGM 新臺幣新臺幣8.1元/公斤新臺幣60元 F01
燻製 spp.), dried, but not smoked 40.5元/公斤或5.4% 從高徵稅 /公斤或40%
或27% 從高 NT$8.1/KGM or 從高徵稅
徵稅 5.4% whichever is NT$60/KG
NT$40.5/KG higher (GT) 新臺幣 M or 40%
M or 27% 13.5元/公斤或9% whichever is
whichever is 從高徵稅 higher
9% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
152 Ch. 03 152

國定稅率
Tariff Rate
碼 Unit 規
0307.39.29 00 2 鹹或浸鹹貽貝（淡菜 Mussels (Mytilus spp. Perna KGM 25% 免稅Free 40% F01
），但未燻製 spp.), salted or in brine, but (PA,NI,NZ,SG) 5%
not smoked (GT) 8.3% (SV,HN)
0307.39.30 00 9 燻製貽貝（淡菜） Mussels (Mytilus spp. Perna KGM 15% 免稅Free 22.5% F01
spp.), smoked (PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
－墨魚及魷魚： - Cuttle fish and squid :
0307.42.10 活、生鮮或冷藏墨魚 Cuttle fish, live, fresh or 20% 免稅Free 42.5%

NZ,SG)
10 6 活墨魚 Cuttle fish, live KGM F01
20 4 生鮮或冷藏墨魚 Cuttle fish, fresh or chilled KGM F01
0307.42.21 活、生鮮或冷藏魷魚 Squid (Ommastrephes spp., 新臺幣15元新臺幣7.5元/公斤新臺幣15元

（赤魷屬、鎖管屬、太 Loligo spp., Nototodarus /公斤 NT$7.5/KGM (NZ) /公斤或50%
平洋魷屬、軟翅仔屬） spp., Sepioteuthis spp.), live, NT$15/KG 新臺幣9元/公斤從高徵稅
fresh or chilled M NT$9/KGM (SG) 免 NT$15/KG
稅Free M or 50%
(PA,GT,NI,SV,HN) whichever is
higher
10 3 活、生鮮或冷藏鎖管 Neritic squid (Sepioteuthis KGM F01
（軟翅仔屬） spp.), live, fresh or chilled
90 6 其他活、生鮮或冷藏 Other squid, live, fresh or KGM F01

魷魚（赤魷屬、鎖管 chilled(Ommastrephes spp.,
屬、太平洋魷屬） Loligo spp., Nototodarus
spp.)
0307.42.29 其他活、生鮮或冷藏魷 Other squid, live, fresh or 20% 免稅Free 42.5%

魚 chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 5 活、生鮮或冷藏鎖管 Neritic squid (Uroteuthis KGM F01
（尾鎖管屬、擬鎖管 spp., Loliolus spp.), live,
屬） fresh or chilled
90 8 其他活、生鮮或冷藏 Other squid, live, fresh or KGM F01

魷魚 chilled
0307.43.10 00 7 冷凍墨魚，但未燻製 Cuttle fish, frozen, but not KGM 23.5% 免稅Free 42.5% F01
smoked (PA,GT,NI,SV,HN,
NZ,SG)
0307.43.21 冷凍魷魚（赤魷屬、鎖 Squid (Ommastrephes spp., 新臺幣15元新臺幣7.5元/公斤新臺幣15元
管屬、太平洋魷屬、軟 Loligo spp., Nototodarus /公斤 NT$7.5/KGM (NZ) /公斤或50%
翅仔屬），但未燻製 spp., Sepioteuthis spp.), NT$15/KG 新臺幣9元/公斤從高徵稅
frozen, but not smoked M NT$9/KGM (SG) 免 NT$15/KG
稅Free M or 50%
(PA,GT,NI,SV,HN) whichever is
higher
10 2 冷凍鎖管（軟翅仔屬 Neritic squid (Sepioteuthis KGM F01
），但未燻製 spp.), frozen, but not
smoked
90 5 其他冷凍魷魚（赤魷 Other squid (Ommastrephes KGM F01

屬、鎖管屬、太平洋 spp., Loligo spp.,
魷屬），但未燻製 Nototodarus spp.), frozen,
but not smoked
153 Ch. 03 153

國定稅率
Tariff Rate
碼 Unit 規
0307.43.29 其他冷凍魷魚，但未燻 Other squid, frozen, but not 22.5% 免稅Free 42.5%
製 smoked (PA,GT,NI,SV,HN,
NZ,SG)
10 4 冷凍鎖管（尾鎖管屬 Neritic squid (Uroteuthis KGM F01
、擬鎖管屬） spp.,Loliolus spp.), frozen
90 7 其他冷凍魷魚，但未 Other squid, frozen, but not KGM F01

燻製 smoked
0307.49.21 00 8 乾、鹹或浸鹹墨魚，但 Cuttle fish, dried, salted or in KGM 30% 免稅Free 42.5% F01
未燻製 brine, but not smoked (PA,NI,NZ,SG) 5%
(GT) 8.3% (SV,HN)
0307.49.22 乾、鹹或浸鹹魷魚（赤 Squid (Ommastrephes spp., 新臺幣新臺幣43.8元/公斤新臺幣

魷屬、鎖管屬、太平洋 Loligo spp., Nototodarus 219元/公斤或10% 從高徵稅 219元/公斤
魷屬、軟翅仔屬），但 spp., Sepioteuthis spp.), 或50% 從高 NT$43.8/KGM or 或50% 從高
未燻製 dried, salted or in brine, but 徵稅 10% whichever is 徵稅
not smoked NT$219/KG higher (GT) 新臺幣 NT$219/KG
M or 50% 73元/公斤或16.6% M or 50%
whichever is 從高徵稅 whichever is
higher NT$73/KGM or higher
16.6% whichever is
higher (SV,HN) 新
臺幣109.5元/公斤
或25% 從高徵稅
NT$109.5/KGM or
25% whichever is
higher (NZ) 新臺幣
131.4元/公斤或
30% 從高徵稅
NT$131.4/KGM or
30% whichever is
higher (SG) 免稅
Free (PA,NI)
10 5 乾魷魚（赤魷屬、鎖 Squid (Ommastrephes spp., KGM F01

管屬、太平洋魷屬、 Loligo spp., Nototodarus
軟翅仔屬），但未燻 spp., Sepioteuthis spp.),
製 dried, but not smoked
20 3 鹹或浸鹹魷魚（赤魷 Squid (Ommastrephes spp., KGM F01

屬、鎖管屬、太平洋 Loligo spp., Nototodarus
魷屬、軟翅仔屬 spp., Sepioteuthis
），但未燻製 spp.),salted or in brine, but
not smoked
0307.49.23 00 6 其他乾、鹹或浸鹹魷魚 Other squid, dried, salted or KGM 30% 免稅Free 42.5% F01
，但未燻製 in brine, but not smoked (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
0307.49.31 00 6 燻製墨魚 Cuttle, smoked KGM 22.5% 免稅Free 42.5% F01

(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
0307.49.32 00 5 燻製魷魚（赤魷屬、鎖 (Ommastrephes spp., Loligo KGM 40% 免稅Free 42.5% F01
管屬、太平洋魷屬、軟 spp., Nototodarus spp., (PA,NZ,SG) 8% MW0
翅仔屬） Sepioteuthis spp.), smoked (GT) 13.3%
(NI,SV,HN)
0307.49.33 00 4 其他燻製魷魚 Other squid, smoked KGM 22.5% 免稅Free 42.5% F01
(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
－章魚︰ -Octopus (Octopus spp.):
154 Ch. 03 154

國定稅率
Tariff Rate
碼 Unit 規
0307.51.00 00 8 活、生鮮或冷藏章魚 Octopus, live, fresh or chilled KGM 20% 免稅Free 42.5% F01
(PA,NI,NZ,SG) 4%
(GT) 6.6% (SV,HN)
0307.52.00 00 7 冷凍章魚，但未燻製 Octopus, frozen, but not KGM 20% 免稅Free 42.5% F01
smoked (PA,NI,NZ,SG)
4.8% (GT) 7.3%
(SV,HN)
0307.59.10 乾、鹹或浸鹹章魚，但 Octopus, dried, salted or in 20% 免稅Free 42.5%

未燻製 brine, but not smoked (PA,NI,NZ,SG)
4.8% (GT) 7.3%
(SV,HN)
20 4 乾、鹹或浸鹹章魚 Octopus, dried, salted, in KGM F01
，但未燻製 brine, but not smoked
0307.59.20 00 6 燻製章魚 Octopus, smoked KGM 22.5% 免稅Free 42.5% F01

(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
0307.60 螺，（海螺除外） Snails, other than sea snails
0307.60.10 活、生鮮或冷藏螺（海 Snails, live, fresh or chilled, 30% 免稅Free 42.5%

螺除外） other than sea snails (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
11 2 福壽螺 Apple snail(Pomacea KGM 111

canaliculata, Pomacea F01
insularum)
19 4 其他活螺（海螺除外 Other snail, live, other than KGM F01

） sea snails
20 1 鮮或冷藏螺（海螺除 Snail, fresh or chilled, other KGM F01

外） than sea snails
0307.60.20 00 3 冷凍螺（海螺除外 Snails, frozen, other than sea KGM 30% 免稅Free 42.5% F01
），但未燻製 snails, but not smoked (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
0307.60.30 00 1 乾、鹹或浸鹹螺（海螺 Snails, dried, salted or in KGM 30% 免稅Free 42.5% F01
除外），但未燻製 brine, other than sea snails, (PA,NI,NZ,SG) 6%
but not smoked (GT) 10% (SV,HN)
0307.60.40 00 9 燻製螺（海螺除外） Snails, smoked, other than KGM 22.5% 免稅Free 42.5% F01
sea snails (PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
─蛤、鳥蛤及赤貝（魁 -Clams, cockles and ark shells

蛤科、北極蛤科、鳥尾 (families Arcidae, Arcticidae,
蛤科、斧蛤科、縫棲蛤 Cardiidae, Donacidae,
科、馬珂蛤科、尖峰蛤 Hiatellidae, Mactridae,
科、海螂蛤科、唱片蛤 Mesodesmatidae, Myidae,
科、毛蟶科、竹蟶科、 Semelidae, Solecurtidae,
Solenidae, Tridacnidae and
硨磲蛤科及簾蛤科）︰
Veneridae) :
0307.71.10 00 2 蛤、鳥蛤及赤貝，苗 Clams, cockles and ark KGM 免稅Free 免稅Free 免稅Free
shells, fry (PA,GT,NI,SV,HN,
NZ,SG)
155 Ch. 03 155

國定稅率
Tariff Rate
碼 Unit 規
0307.71.20 00 0 活、生鮮或冷藏海瓜子 Ruditapes philippinarum, KGM 新臺幣34元新臺幣6.8元/公斤新臺幣51元 F01

live, fresh or chilled /公斤或30% 或6% 從高徵稅 /公斤或45%
從高徵稅 NT$6.8/KGM or 6% 從高徵稅
NT$34/KG whichever is higher NT$51/KG
M or 30% (GT) 新臺幣11.3元 M or 45%
whichever is /公斤或10% 從高 whichever is
higher 徵稅NT$11.3/KGM higher
or 10% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0307.71.30 活、生鮮或冷藏蛤蜊 Hard clam (Meretrix lusoria, 30% 免稅Free 50%

Ruditapes variegatus, Paphia (PA,NI,NZ,SG) 6%
amabilis, Tapes literatus), (GT) 10% (SV,HN)
live, fresh or chilled
10 6 活蛤蜊 Hard clam, (Meretrix KGM F01

lusoria, Ruditapes MP1
variegatus, Paphia amabilis,
Tapes literatus), live
20 4 生鮮或冷藏蛤蜊 Hard clam, (Meretrix KGM F01

lusoria, Ruditapes MP1
variegatus, Paphia amabilis,
Tapes literatus), fresh or
chilled
0307.71.90 其他活、生鮮或冷藏蛤 Other clams, cockles and ark 20% 免稅Free 42.5%
、鳥蛤及赤貝 shells, live, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 3 活蛤（含鳥蛤及赤貝 Clams (include cockles and KGM F01
） ark shells), live MW0
21 0 活硨磲貝 Giant clams (tridacnidae KGM F01

spp.), live
22 9 生鮮或冷藏硨磲貝 Giant clams (tridacnidae KGM F01

spp.), fresh or chilled
90 6 生鮮或冷藏蛤（含鳥 Clams (include cockles and KGM F01

蛤及赤貝） ark shells), fresh or chilled
0307.72.10 00 1 冷凍海瓜子，但未燻製 Ruditapes philippinarum, KGM 新臺幣34元免稅Free 新臺幣51元 F01

frozen, but not smoked /公斤或30% (PA,GT,NI,SV,HN, /公斤或45%
NT$34/KG NT$51/KG
M or 30% M or 45%
higher higher
0307.72.20 00 9 冷凍蚶子(魁蛤科)，但 Arcoida (Acridae), frozen, KGM 新臺幣免稅Free 新臺幣21元 F01
未燻製 but not smoked 11.7元/公斤 (PA,GT,NI,SV,HN, /公斤或45%
徵稅 NT$21/KG
NT$11.7/KG M or 45%
whichever is higher
higher
0307.72.30 00 7 冷凍蟶(毛蟶科、竹蟶 Clams (Solenidae, KGM 新臺幣免稅Free 新臺幣48元 F01
科)，但未燻製 Solecurtidae), frozen, but not 22.6元/公斤 (PA,GT,NI,SV,HN, /公斤或
smoked 或20% 從高 NZ,SG) 42.5% 從高
徵稅徵稅
NT$22.6/KG NT$48/KG
M or 20% M or 42.5%
higher higher
156 Ch. 03 156

國定稅率
Tariff Rate
碼 Unit 規
0307.72.40 00 5 冷凍蛤蜊，但未燻製 Hard clam (Meretrix lusoria, KGM 35% 免稅Free 50% F01
Ruditapes variegatus, Paphia (PA,NI,NZ,SG) 7% MP1
amabilis, Tapes literatus), (GT) 11.6%
frozen, but not smoked (SV,HN)
0307.72.90 其他冷凍蛤、鳥蛤及赤 Other clams, cockles and ark 22.5% 免稅Free 42.5%
貝，但未燻製 shells, frozen, but not (PA,GT,NI,SV,HN,
smoked NZ,SG)
10 2 冷凍硨磲貝，但未燻 Giant clams (tridacnidae KGM F01

製 spp.), frozen, but not
smoked
90 5 其他冷凍蛤、鳥蛤及 Other clams, cockles and KGM F01

赤貝，但未燻製 ark shells, frozen, but not
smoked
0307.79.00 乾、鹹或浸鹹蛤、鳥蛤 Clams, cockles and ark 22.5% 免稅Free 42.5%

及赤貝，包括燻製 shells, dried, salted or in (PA,NI,NZ,SG)
brine, smoked included 4.7% (GT) 7.6%
(SV,HN)
11 3 乾硨磲貝，但未燻製 Giant clams (tridacnidae KGM F01
spp.), dried, frozen, but not
smoked
12 2 鹹或浸鹹硨磲貝，但 Giant clams (tridacnidae KGM F01

未燻製 spp.), salted or in brine,
frozen, but not smoked
90 7 其他乾、鹹或浸鹹蛤 Other clams, cockles and KGM F01

、鳥蛤及赤貝，包括 ark shells, dried, salted or
燻製 in brine, smoked included
－鮑魚（鮑螺屬）及鳳 - Abalone (Haliotis spp.) and

凰螺（鳳凰螺屬）： stromboid conchs (Strombus
spp.) :
0307.81 活、生鮮或冷藏鮑魚 Live, fresh or chilled abalone

（鮑螺屬） (Haliotis spp.)
0307.81.10 00 0 鮑魚苗，包括九孔 Abalone, fry KGM 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
0307.81.21 00 7 其他活、生鮮或冷藏鮑 Other abalone, live, fresh or KGM 新臺幣30元免稅Free 新臺幣60元 B01
魚（九孔除外） chilled, other than Haliotis /公斤或 (PA,GT,NI,SV,HN, /公斤或15% F01
diversicolor 7.5% 從高 NZ,SG) 從高徵稅
徵稅 NT$60/KG
NT$30/KG M or 15%
M or 7.5% whichever is
whichever is higher
higher
0307.81.22 其他活、生鮮或冷藏九 Other Haliotis diversicolor, 新臺幣免稅Free 新臺幣
孔 live, fresh or chilled 66.4元/公斤 (PA,GT,NI,SV,HN, 166元/公斤
或20% 從高 NZ,SG) 或50% 從高
徵稅徵稅
NT$66.4/KG NT$166/KG
M or 20% M or 50%
higher higher
10 4 活九孔 Abalones (Haliotis KGM B01
diversicolor), live F01
MW0
20 2 生鮮或冷藏九孔 Abalones (Haliotis KGM F01
diversicolor), fresh or MW0
chilled
157 Ch. 03 157

國定稅率
Tariff Rate
碼 Unit 規
0307.82 活、生鮮或冷藏鳳凰螺 Live, fresh or chilled

（鳳凰螺屬） stromboid conchs (Strombus
spp.)
0307.82.00 00 1 活、生鮮或冷藏鳳凰螺 Stromboid conchs, live, fresh KGM 20% 免稅Free 42.5% F01
or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0307.83 冷凍鮑魚（鮑螺屬） Frozen abalone (Haliotis spp.)
0307.83.10 00 8 冷凍鮑魚(九孔除外 Abalone, frozen, other than KGM 新臺幣30元免稅Free 新臺幣60元 F01
)，但未燻製 Haliotis diversicolor, but not /公斤或 (PA,GT,NI,SV,HN, /公斤或15%
smoked 7.5% 從高 NZ,SG) 從高徵稅
徵稅 NT$60/KG
NT$30/KG M or 15%
M or 7.5% whichever is
whichever is higher
higher
0307.83.20 00 6 冷凍九孔，但未燻製 Haliotis diversicolor, frozen, KGM 新臺幣83元免稅Free 新臺幣 F01
but not smoked /公斤或25% (PA,GT,NI,SV,HN, 166元/公斤 MW0
從高徵稅 NZ,SG) 或50% 從高
NT$83/KG 徵稅
M or 25% NT$166/KG
whichever is M or 50%
higher whichever is
higher
0307.84 冷凍鳳凰螺（鳳凰螺屬 Frozen stromboid conchs
） (Strombus spp.)
0307.84.00 00 9 冷凍鳳凰螺，但未燻製 Stromboid conchs, frozen, KGM 20% 免稅Free 新臺幣64元 F01
but not smoked (PA,NI,NZ,SG) 4% /公斤或
(GT) 6.6% (SV,HN) 42.5% 從高
徵稅
NT$64/KG
M or 42.5%
whichever is
higher
0307.87 其他鮑魚（鮑螺屬） Other abalone (Haliotis spp.)
0307.87.10 00 4 鹹或浸鹹鮑魚(九孔除 Abalone, salted or in brine, KGM 22% 免稅Free 30% F01
外)，但未燻製 other than Haliotis (PA,GT,NI,SV,HN,
diversicolor, but not smoked NZ,SG)
0307.87.20 00 2 乾鮑魚(九孔除外)，但 Abalone, dried, other than KGM 新臺幣新臺幣45元/公斤新臺幣 F01
未燻製 Haliotis diversicolor, but not 225元/公斤或3% 從高徵稅 225元/公斤
smoked 或15% 從高 NT$45/KGM or 3% 或15% 從高
NT$225/KG (GT) 新臺幣75元 NT$225/KG
M or 15% /公斤或5% 從高徵 M or 15%
whichever is 稅NT$75/KGM or whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0307.87.30 00 0 乾、鹹或浸鹹九孔，但 Haliotis diversicolor, dried, KGM 30% 免稅Free 42.5% F01
未燻製 salted or in brine, but not (PA,NI,NZ,SG) 6%
smoked (GT) 10% (SV,HN)
0307.87.40 00 8 燻製鮑魚，包括九孔 Abalone, including Haliotis KGM 新臺幣36元免稅Free 新臺幣 F01
diversicolor, smoked /公斤或9% (PA,GT,NI,SV,HN, 49.6元/公斤
從高徵稅 NZ,SG) 或12.5% 從
NT$36/KG 高徵稅
M or 9% NT$49.6/KG
whichever is M or 12.5%
higher whichever is
higher
158 Ch. 03 158

國定稅率
Tariff Rate
碼 Unit 規
0307.88 其他鳳凰螺（鳳凰螺屬 Other stromboid conchs

） (Strombus spp.)
0307.88.10 00 3 乾、鹹或浸鹹鳳凰螺 Stromboid conchs, dried, KGM 30% 免稅Free 42.5% F01
，但未燻製 salted or in brine, but not (PA,NI,NZ,SG) 6%
smoked (GT) 10% (SV,HN)
0307.88.20 00 1 燻製鳳凰螺 Stromboid conchs, smoked KGM 22.5% 免稅Free 42.5% F01
(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
─其他，包括適於人類 -Other, including flours, meals

食用之粉、細粒及團粒 and pellets, fit for human
︰ consumption :
0307.91.10 00 8 其他軟體類動物之種苗 Other molluscs, fry KGM 免稅Free 免稅Free 免稅Free B01
(PA,GT,NI,SV,HN,
NZ,SG)
0307.91.30 活、生鮮或冷藏鐘螺 Top shell, live, fresh or 30% 新臺幣9元/公斤或新臺幣64元
chilled 6% 從高徵稅 /公斤或
NT$9/KGM or 6% 42.5% 從高
whichever is higher 徵稅
(GT) 新臺幣15元 NT$64/KG
/公斤或10% 從高 M or 42.5%
徵稅NT$15/KGM whichever is
or 10% whichever is higher
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
10 2 活鐘螺 Top shell, live KGM F01
20 0 生鮮或冷藏鐘螺 Top shell, fresh or chilled KGM F01
0307.91.70 活、生鮮或冷藏南美貝 Locos, live, fresh or chilled 新臺幣免稅Free 新臺幣38元

徵稅 NT$38/KG
NT$26.6/KG M or 20%
whichever is higher
higher
10 3 活南美貝 Locos, live KGM F01
20 1 生鮮或冷藏南美貝 Locos, fresh or chilled KGM F01
0307.91.90 其他活、生鮮或冷藏軟 Other molluscs, live, fresh or 20% 免稅Free 42.5%

體類動物 chilled (PA,GT,NI,SV,HN,
NZ,SG)
90 2 其他活、生鮮或冷藏 Other molluscs, live, fresh KGM F01
軟體類動物 or chilled
0307.92.10 00 7 冷凍蚶子(蚶蜊科、笠 Arcoida (Glycymerididae, KGM 新臺幣免稅Free 新臺幣21元 F01

蚶科)，但未燻製 Limopsidae), frozen, but not 11.7元/公斤 (PA,GT,NI,SV,HN, /公斤或45%
smoked 或25% 從高 NZ,SG) 從高徵稅
徵稅 NT$21/KG
NT$11.7/KG M or 45%
whichever is higher
higher
159 Ch. 03 159

國定稅率
Tariff Rate
碼 Unit 規
0307.92.20 00 5 冷凍蟶(刀蟶科)，但未 Clams (Cutellidae), frozen, KGM 新臺幣免稅Free 新臺幣48元 F01
燻製 but not smoked 22.6元/公斤 (PA,GT,NI,SV,HN, /公斤或
或20% 從高 NZ,SG) 42.5% 從高
徵稅徵稅
NT$22.6/KG NT$48/KG
M or 20% M or 42.5%
higher higher
0307.92.30 00 3 冷凍鐘螺，但未燻製 Top shell, frozen, but not KGM 新臺幣30元免稅Free 新臺幣64元 F01
smoked /公斤或20% (PA,GT,NI,SV,HN, /公斤或
從高徵稅 NZ,SG) 42.5% 從高
NT$30/KG 徵稅
M or 20% NT$64/KG
whichever is M or 42.5%
higher whichever is
higher
0307.92.40 00 1 冷凍南美貝，但未燻製 Locos, frozen, but not KGM 新臺幣19元免稅Free 新臺幣38元 F01
smoked /公斤或10% (PA,GT,NI,SV,HN, /公斤或20%
NT$19/KG NT$38/KG
M or 10% M or 20%
higher higher
0307.92.90 00 0 其他冷凍軟體類動物 Other molluscs, frozen, KGM 22.5% 免稅Free 42.5% F01
，包括適於人類食用之 including flours, meals and (PA,GT,NI,SV,HN,
軟體類動物粉、細粒及 pellets of molluscs, fit for NZ,SG)
團粒，但未燻製 human consumption, but not
smoked
0307.99.51 乾、鹹或浸鹹鐘螺，但 Top shell, dried, salted or in 新臺幣新臺幣9元/公斤或新臺幣64元

未燻製 brine, but not smoked 45.2元/公斤 6% 從高徵稅 /公斤或
或30% 從高 NT$9/KGM or 6% 42.5% 從高
NT$45.2/KG (GT) 新臺幣15元 NT$64/KG
M or 30% /公斤或10% 從高 M or 42.5%
whichever is 徵稅NT$15/KGM whichever is
higher or 10% whichever is higher
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
10 8 乾鐘螺，但未燻製 Top shell, dried, but not KGM F01

smoked
20 6 鹹或浸鹹鐘螺，但未 Top shell, salted or in brine, KGM F01

燻製 but not smoked
0307.99.59 其他乾、鹹或浸鹹軟體 Other molluscs, dried, salted 30% 免稅Free 42.5%

類動物，包括適於人類 or in brine, including flours, (PA,NI,NZ,SG) 6%
食用之軟體類動物粉、 meals and pellets of (GT) 10% (SV,HN)
細粒及團粒，但未燻製 molluscs, fit for human
consumption, but not smoked
10 0 其他乾軟體類動物 Other molluscs and aquatic KGM F01

，包括適於人類食用 invertebrates, dried,
之軟體類動物粉、細 including flours, meals and
粒及團粒，但未燻製 pellets of aquatic
invertebrates other than
crustaceans, fit for human
consumption
160 Ch. 03 160

國定稅率
Tariff Rate
碼 Unit 規
20 8 其他鹹或浸鹹軟體類 Other molluscs, dried, KGM F01

動物，包括適於人類 salted or in brine, including
食用之軟體類動物粉 flours, meals and pellets of
、細粒及團粒，但未 molluscs, fit for human
燻製 consumption, but not
smoked
0307.99.61 00 8 燻製鐘螺 Top shell, smoked KGM 18% 免稅Free 22.5% F01
(LDCs,PA,NI,NZ,S
G) 3.7% (GT) 6.1%
(SV,HN)
0307.99.62 00 7 燻製蚶子（蚶蜊科、笠 Arcoida (Glycymerididae, KGM 30% 免稅Free 50% F01
蚶科）及蟶（刀蟶科） Limopsidae) and clams (PA,NZ,SG) 6%
(Cutellidae), smoked (GT) 10%
(NI,SV,HN)
0307.99.63 00 6 燻製南美貝 Locos, smoked KGM 新臺幣17元免稅Free 新臺幣17元 F01
/公斤或10% (PA,GT,NI,SV,HN, /公斤或10%
NT$17/KG NT$17/KG
M or 10% M or 10%
higher higher
0307.99.69 00 0 其他燻製軟體類動物 Other molluscs, smoked, KGM 22.5% 免稅Free 42.5% F01
，包括適於人類食用之 including flours, meals and (PA,NZ,SG) 4.7%
軟體類動物粉、細粒及 pellets of molluscs, fit for (GT) 7.6% (SV,HN)
團粒 human consumption 8% (NI)
0308 活、生鮮、冷藏、冷凍、 Aquatic invertebrates other than

乾、鹹或浸鹹水產無脊椎 crustaceans and molluscs, live,
動物（甲殼類及軟體類動 fresh, chilled, frozen, dried,
物除外）；燻製水產無脊 salted or in brine; smoked
椎動物（甲殼類及軟體類 aquatic invertebrates other than
動物除外），不論是否係 crustaceans and molluscs,
whether or not cooked before or
在燻製前或燻製時烹煮
during the smoking process;
；適於人類食用之水產無 flours, meals and pellets of
脊椎動物（甲殼類及軟體 aquatic invertebrates other than
類動物除外）粉、細粒及 crustaceans and molluscs, fit for
團粒 human consumption.
─海參︰ - Sea cucumbers (Stichopus

japonicus, Holothuroidea) :
0308.11.10 00 4 海參苗 Sea cucumbers, fry KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
0308.11.90 00 7 其他活、生鮮或冷藏海 Other sea cucumbers, live, KGM 10% 免稅Free 20% F01
參 fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0308.12.00 00 5 冷凍海參，但未燻製 Sea cucumbers, frozen, but KGM 9% 免稅Free 20% F01
not smoked (PA,GT,NI,SV,HN,
NZ,SG)
0308.19.21 00 3 乾刺參，但未燻製 Sea cucumbers, spiky, dried, KGM 新臺幣免稅Free 新臺幣 F01
but not smoked 100元/公斤 (PA,GT,NI,SV,HN, 200元/公斤
或10% 從高 NZ,SG) 或20% 從高
徵稅徵稅
NT$100/KG NT$200/KG
M or 10% M or 20%
higher higher
161 Ch. 03 161

國定稅率
Tariff Rate
碼 Unit 規
0308.19.22 00 2 乾光參，但未燻製 Sea cucumbers, not spiky, KGM 10% 免稅Free 新臺幣50元 F01
dried, but not smoked (LDCs,PA,GT,NI,S /公斤或20%
V,HN,NZ,SG) 從高徵稅
NT$50/KG
M or 20%
whichever is
higher
0308.19.30 其他乾、鹹或浸鹹海參 Other sea cucumbers, dried, 10% 免稅Free 新臺幣32元
，但未燻製 salted or in brine, but not (PA,GT,NI,SV,HN, /公斤或20%
smoked NZ,SG) 從高徵稅
NT$32/KG
M or 20%
whichever is
higher
10 0 其他乾海參 Other sea-cucumber, dried KGM F01
20 8 其他鹹或浸鹹海參 Other sea-cucumber salted KGM F01

or in brine
0308.19.40 00 0 燻製海參 Sea cucumbers, smoked KGM 22.5% 免稅Free 42.5% F01
(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
─海膽（球海膽屬、擬 - Sea urchins

正海膽、拉文海膽、食 (Strongylocentrotus spp.,
用正海膽）︰ Paracentrotus lividus,
Loxechinus albus, Echinus
esculentus) :
0308.21.11 00 1 海膽苗 Sea urchins, fry KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
0308.21.19 00 3 其他活、生鮮或冷藏海 Other sea urchins, live, fresh KGM 20% 免稅Free 42.5% F01
膽 or chilled (PA,GT,NI,SV,HN,
NZ,SG)
0308.22.00 00 3 冷凍海膽，但未燻製 Sea urchins, frozen, but not KGM 22.5% 免稅Free 42.5% F01
NZ,SG)
0308.29.00 00 6 乾、鹹或浸鹹海膽，包 Sea urchins, dried, salted or KGM 22.5% 免稅Free 42.5% F01
括燻製 in brine, smoked included (PA,NI,NZ,SG)
4.7% (GT) 7.6%
(SV,HN)
0308.30 水母（海蜇屬） Jellyfish (Rhopilema spp.)
0308.30.11 00 0 海蜇苗 Jellyfish, fry KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
0308.30.19 00 2 其他活、生鮮或冷藏海 Other jellyfish, live, fresh or KGM 14% 免稅Free 20% F01
蜇 chilled (PA,GT,NI,SV,HN,
NZ,SG)
0308.30.20 00 9 冷凍海蜇，但未燻製 Jellyfish, frozen, but not KGM 15% 免稅Free 20% F01
NZ,SG)
0308.30.30 乾、鹹或浸鹹海蜇，但 Jellyfish, dried, salted or in 新臺幣免稅Free 新臺幣14元
未燻製 brine, but not smoked 8.4元/公斤 (LDCs,PA,GT,NI,S /公斤或20%
或12% 從高 V,HN,NZ,SG) 從高徵稅
徵稅 NT$14/KG
NT$8.4/KG M or 20%
whichever is higher
higher
162 Ch. 03 162

國定稅率
Tariff Rate
碼 Unit 規
10 5 乾海蜇皮，但未燻製 Sea blubber, dried KGM F01
20 3 鹹或浸鹹海蜇，但未 Jellyfish, dried, salted or in KGM F01

燻製 brine, but not smoked
0308.30.40 00 5 燻製海蜇 Jellyfish, smoked KGM 22.5% 免稅Free 42.5% F01

(PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
0308.90.11 00 7 其他水產無脊椎動物之 Other aquatic invertebrates, KGM 免稅Free 免稅Free 免稅Free

種苗 fry (PA,GT,NI,SV,HN,
NZ,SG)
0308.90.19 其他活、生鮮或冷藏水 Other aquatic invertebrates, 20% 免稅Free 42.5%
產無脊椎動物 live, fresh or chilled (PA,GT,NI,SV,HN,
NZ,SG)
10 7 活海蟲 Sea worm, live KGM
90 0 其他活、生鮮或冷藏 Other aquatic invertebrates, KGM F01

水產無脊椎動物 live, fresh or chilled
0308.90.20 00 6 其他冷凍水產無脊椎動 Other aquatic invertebrates, KGM 22.5% 免稅Free 42.5% F01
物，包括適於人類食用 frozen, including flours, (PA,GT,NI,SV,HN,
之水產無脊椎動物（甲 meals and pellets of aquatic NZ,SG)
殼類及軟體類動物除外 invertebrates other than
）粉、細粒及團粒，但 crustaceans and molluscs, fit
未燻製 for human consumption, but
not smoked
0308.90.30 00 4 其他乾、鹹或浸鹹水產 Other aquatic invertebrates, KGM 30% 免稅Free 42.5% F01
無脊椎動物，包括適於 salted or in brine, including (PA,NI,NZ,SG) 6%
人類食用之水產無脊椎 flours, meals and pellets of (GT) 10% (SV,HN)
動物（甲殼類及軟體類 aquatic invertebrates other
動物除外）粉、細粒及 than crustaceans and
團粒，但未燻製 molluscs, fit for human
consumption, but not smoked
0308.90.40 00 2 其他燻製水產無脊椎動 Other aquatic invertebrates, KGM 22.5% 免稅Free 42.5% F01
物，包括適於人類食用 smoked, including flours, (PA,NZ,SG) 4.7%
之水產無脊椎動物（甲 meals and pellets of aquatic (GT) 7.6% (SV,HN)
殼類及軟體類動物除外 invertebrates other than 8% (NI)
）粉、細粒及團粒 crustaceans and molluscs, fit
for human consumption
163 Ch. 03 163

第４章　 CHAPTER 4
乳製品；禽蛋；天然蜜；未列名食用動物產品 DAIRY PRODUCE; BIRDS' EGGS; NATURAL
HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR INCLUDED

一、本章所稱「乳」係指全脂或部分或完全脫脂乳。 1.- The expression “ milk ” means full cream milk or
partially or completely skimmed milk.
二、第0405節所稱： 2.- For the purposes of heading 04.05 :
（甲）「乳酪」係指純粹從乳取得之天然乳酪、乳清乳酪 (a) The term " butter " means natural butter, whey butter or
或重組乳酪（鮮、加鹽或酸敗者，包括罐裝乳 recombined butter (fresh, salted or rancid, including
酪），含乳脂重量為80％或以上但不超過95％，無 canned butter) derived exclusively from milk, with a
脂乳固形物重量不超過2％，含水重量不超過16％。 milkfat content of 80 % or more but not more than 95 %
乳酪不含添加的乳化劑，但得含氯化鈉、食用色 by weight, a maximum milk solids-not-fat content of 2 %
素、中性鹽及產生乳酸之無害細菌培養物。 by weight and a maximum water content of 16 % by
weight. Butter does not contain added emulsifiers, but may
contain sodium chloride, food colours, neutralising salts
and cultures of harmless lactic-acid-producing bacteria.
（乙）「乳製品塗醬」係指可塗抹之油中水型乳化液，所 (b) The expression " dairy spreads " means a spreadable
含之脂肪以乳脂為限，含乳脂重量為39％或以上但 emulsion of the water-in-oil type, containing milkfat as the
低於80％。 only fat in the product, with a milkfat content of 39 % or
more but less than 80 % by weight.
三、以濃縮乳清且添加乳或乳脂製成之產品，如具有下列 3.- Products obtained by the concentration of whey and with
三種特性，則歸列第0406節乾酪項下： the addition of milk or milkfat are to be classified as
cheese in heading 04.06 provided that they have the three
following characteristics :
（甲）乳脂所含乾體重量在5％或以上者； (a) a milkfat content, by weight of the dry matter, of 5 % or
more;
（乙）乾物量至少達70％但未逾85％；及 (b) a dry matter content, by weight, of at least 70 % but not
exceeding 85 %; and
（丙）塑造者或能塑造者。 (c) they are moulded or capable of being moulded.
四、本章不包括下列各項： 4.- This Chapter does not cover :
（甲）從乳清製成之產品，其所含乳糖以無水乳糖乾重計 (a) Products obtained from whey, containing by weight more
超過95％者（第1702節）； than 95 % lactose, expressed as anhydrous lactose,
calculated on the dry matter (heading 17.02);
（乙）以其他物質（例如，油酸脂）取代乳中一種或多種 (b) Products obtained from milk by replacing one or more of
天然成分（例如，丁酸脂）而製成之產品（第1901 its natural constituents (for example, butyric fats) by
或2106節）；或 another substance (for example, oleic fats) (heading 19.01
or 21.06); or
（丙）白蛋白（包括二種或以上之乳清蛋白質之濃縮物， (c) Albumins (including concentrates of two or more whey
其所含乳清蛋白質以乾重計超過80％者）（第3502 proteins, containing by weight more than 80 % whey
節）或球蛋白（第3504節）。 proteins, calculated on the dry matter) (heading 35.02) or
globulins (heading 35.04).
目註： Subheading Notes.
一、第040410目所稱「改質乳清」意指由乳清成分組成之 1.- For the purposes of subheading 0404.10, the expression
產品，即全部或部分去除乳糖、蛋白質或礦物質之乳 “ modified whey ” means products consisting of whey
清，加入天然乳清成分之乳清，以及由混合天然乳清 constituents, that is, whey from which all or part of the
成分製成之產品。 lactose, proteins or minerals have been removed, whey to
which natural whey constituents have been added, and
products obtained by mixing natural whey constituents.
二、第040510目所稱「乳酪」不包括脫水乳酪及水牛酪油 2.- For the purposes of subheading 0405.10 the term “
（第040590目）。 butter ” does not include dehydrated butter or ghee
(subheading 0405.90).
一、輸入原產於巴拿馬共和國並歸屬於稅則第04011010、 1.- The importation of liquid milk products originating in the
04011020、04012010、04012020、04014010、 Republic of Panama covered by divisions 0401.10.10,
04014020、04015010、04015020、04029910、 0401.10.20, 0401.20.10, 0401.20.20, 0401.40.10,
04029920及04029992號之液態乳產品，適用第2欄稅 0401.40.20, 0401.50.10, 0401.50.20, 0402.99.10,
率免稅者，以每年進口總數量未超過3000公噸且由中 0402.99.20 and 0402.99.92, not exceeding the annual
華民國管理該等產品之核配為限；其每年進口總數量 quota quantity 3000 MT, shall be in column 2 rates and
未超過3000公噸而由巴拿馬共和國管理該等產品之核 be exempted from customs duties, and this applies only
164 Ch. 04 164
配者，依第98章該等產品所屬稅則號別所訂稅率徵稅 as the ROC administers the allocation of quota of these
。超過該數量者依該等產品之第1欄稅率徵稅。 goods; for the annual importation quantity not exceeding
3000 MT, where the allocation of quota of these goods is
administered by the Republic of Panama, the tariff rate of
the tariff number concerned under chapter 98 shall apply.
Any importation quantity exceeding that amount shall be
subject to the customs duties of column 1 rates.
二、輸入原產於紐西蘭並歸屬於稅則第04011010、 2.- The importation of liquid milk originating in New
04011020、04012010、04012020、04014010、 Zealand covered by divisions 0401.10.10, 0401.10.20,
04014020、04015010及04015020號之液態乳產品，其 401.20.10, 0401.20.20, 0401.40.10, 0401.40.20,
每年進口之數量未超過財政部每年依中華民國與紐西 0401.50.10 and 0401.50.20, not exceeding the annual
蘭經濟合作協定規定公告之數量者，適用第2欄稅率 quota quantity promulgated by the Ministry of Finance
免稅，超過該數量者按新臺幣14元/公斤徵稅。 according to the provisions of the Agreement between the
Separate Customs Territory of Taiwan, Penghu, Kinmen,
and Matsu and New Zealand on Economic Cooperation,
shall be subject to the duty rate in the second column and
be exempted from customs duty. Any importation
exceeding that amount shall be subject to the customs
duty of NT$14 /Kg.
165 Ch. 04 165

國定稅率
Tariff Rate
碼 Unit 規
0401 乳及乳油，未濃縮且未加 Milk and cream, not

糖及未含其他甜味料者 concentrated nor containing
added sugar or other sweetening
matter
0401.10 含脂重量不超過１％者 Of a fat content, by weight, not

exceeding 1%
0401.10.10 00 1 未濃縮且未加糖及未含 Fresh milk (excluding raw KGM 新臺幣新臺幣15.6元/公斤新臺幣 G B01
其他甜味料之鮮乳（生 milk and milk of goat and 15.6元/公斤 NT$15.6/KGM 18.4元/公斤 F01
乳及羊乳除外），含脂 sheep), not concentrated and NT$15.6/KG (GT,NI,SV,HN,SG) NT$18.4/KG MW0
重量不超過１％者 unsweetened, of a fat content, M 免稅Free (PA,NZ) M
by weight, not exceeding 1%
0401.10.20 00 9 未濃縮且未加糖及未含 Longlife milk (excluding KGM 新臺幣新臺幣11.4元/公斤新臺幣 G F01
其他甜味料之保久乳 milk of goat and sheep), not 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 MW0
（生乳及羊乳除外 concentrated and NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
），含脂重量不超過 unsweetened, of a fat content, M NT$15.6/KGM M
by weight, not exceeding 1% (GT,NI,SV,HN) 免
１％者
稅Free (PA,NZ)
0401.10.90 00 4 未濃縮且未加糖及未含 Cream and other milk, not KGM 20% 免稅Free 40% B01
其他甜味料之乳油及其 concentrated and (PA,NI,NZ) 4% F01
他乳，含脂重量不超過 unsweetened, of a fat content, (GT) 6.6% (SV,HN) MW0
１％者 by weight, not exceeding 1% 12% (SG)
0401.20 含脂重量超過１％，但 Of a fat content, by weight,

不超過６％者 exceeding 1% but not
exceeding 6%
其他甜味料之鮮乳（生 milk and milk of goat and 15.6元/公斤 NT$15.6/KGM 18.4元/公斤 F01
乳及羊乳除外），含脂 sheep), not concentrated and NT$15.6/KG (GT,NI,SV,HN,SG) NT$18.4/KG MW0
重量超過１％但不超過 unsweetened, of a fat content, M 免稅Free (PA,NZ) M
６％者 by weight, exceeding 1% but
not exceeding 6%
0401.20.20 00 7 未濃縮且未加糖及未含 Longlife milk (excluding raw KGM 新臺幣新臺幣15.6元/公斤新臺幣 G F01
其他甜味料之保久乳 milk and milk of goat and 15.6元/公斤 NT$15.6/KGM 18.4元/公斤 MW0
（生乳及羊乳除外 sheep), not concentrated and NT$15.6/KG (GT,NI,SV,HN,SG) NT$18.4/KG
），含脂重量超過 unsweetened, of a fat content, M 免稅Free (PA,NZ) M
１％但不超過６％者 by weight, exceeding 1% but
not exceeding 6%
他乳，含脂重量超過 unsweetened, of a fat content, (GT,SG) 6.6% MW0
１％但不超過６％者 by weight, exceeding 1% but (SV,HN)
not exceeding 6%
0401.40 含脂重量超過６％，但 Of a fat content, by weight,

不超過１０％者 exceeding 6 % but not
exceeding 10%
其他甜味料之鮮乳（生 milk and milk of goat and 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 F01
乳及羊乳除外），含脂 sheep), not concentrated and NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG MW0
重量超過6%，但不超過 unsweetened, of a fat content, M NT$15.6/KGM M
by weight, exceeding 6% but (GT,NI,SV,HN) 免
10%者
not exceeding 10% 稅Free (PA,NZ)
166 Ch. 04 166

國定稅率
Tariff Rate
碼 Unit 規
其他甜味料之保久乳 milk and milk of goat and 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 MW0
（生乳及羊乳除外 sheep), not concentrated and NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
），含脂重量超過 unsweetened, of a fat content, M NT$15.6/KGM M
by weight, exceeding 6% but (GT,NI,SV,HN) 免
6%，但不超過10%者
not exceeding 10% 稅Free (PA,NZ)
6%，但不超過10%者 by weight, exceeding 6% but (SV,HN)
not exceeding 10%
0401.50 含脂重量超過１０％者 Of a fat content, by weight,

exceeding 10 %
其他甜味料之鮮乳（生 milk and milk of goat and 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 F01
乳及羊乳除外），含脂 sheep), not concentrated and NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG MW0
重量超過10%者 unsweetened, of a fat content, M NT$15.6/KGM M
by weight, exceeding 10% (GT,NI,SV,HN) 免
稅Free (PA,NZ)
其他甜味料之保久乳 milk and milk of goat and 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 MW0
（生乳及羊乳除外 sheep), not concentrated and NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
），含脂重量超過 unsweetened, of a fat content, M NT$15.6/KGM M
by weight, exceeding 10% (GT,NI,SV,HN) 免
10%者
稅Free (PA,NZ)
10%者 by weight, exceeding 10% (SV,HN)
0402 乳及乳油（濃縮或加糖或 Milk and cream, concentrated or

含其他甜味料者） containing added sugar or other
sweetening matter
0402.10 粉狀、粒狀或其他固狀 In powder, granules or other

，含脂重量不超過 solid forms, of a fat content,
１．５％者 by weight, not exceeding 1.5%
0402.10.00 粉狀、粒狀或其他固狀 Milk and cream, in powder, 10% 免稅Free (NZ,SG) 15%
乳及乳油，含脂重量不 granules or other solid form, 3% (NI) 10%
超過１．５％者 of a fat content, by weight, (PA,GT,SV,HN)
not exceeding 1.5%
10 0 羊乳粉，含脂重量不 Milk, goat's and sheep's, in KGM F01

超過１．５﹪者 powder, of a fat content, by
weight, not exceeding 1.5%
90 3 其他粉狀、粒狀或其 Other milk and cream, in KGM F01

他固狀乳及乳油，含 powder, granule or other
脂重量不超過 solid form, of a fat content,
１．５﹪者 by weight, not exceeding
1.5%
－粉狀、粒狀或其他固 -In powder, granules or other

狀，含脂重量超過 solid forms, of a fat content,
１．５％者︰ by weight, exceeding 1.5%:
0402.21 未加糖或未含其他甜味 Not containing added sugar or

料者 other sweetening matter
167 Ch. 04 167

國定稅率
Tariff Rate
碼 Unit 規
0402.21.00 粉狀，粒狀或其他固狀 Milk and cream, in powder, 10% 免稅Free (NZ,SG) 15%
乳及乳油，含脂重量超 granules or other solid form, 3% (NI) 10%
過１．５％，未加糖或 of a fat content, by weight, (PA,GT,SV,HN)
未含其他甜味料者 exceeding 1.5%, not
containing added sugar or
other sweetening matter
10 7 羊乳粉，含脂重量超 Milk, goat's and sheep's, in KGM F01

過１．５﹪，未加糖 powder, of a fat content, by
或未含其他甜味料者 weight, exceeding 1.5%,
not containing added sugar
or other sweetening matter
90 0 其他粉狀，粒狀或其 Other milk and cream, in KGM F01

他固狀乳及乳油，含 powder, granule or other
脂重量超過 solid form, of a fat content,
１．５﹪，未加糖或 by weight, exceeding 1.5%,
未含其他甜味料者 not containing added sugar
0402.29.00 粉狀，粒狀或其他固狀 Milk and cream, in powder, 10% 免稅Free 15%

乳及乳油，含脂重量超 granules or other solid forms, (PA,GT,NI,SV,HN,
過１．５％，加糖或含 of a fat content, by weight, NZ,SG)
其他甜味料者 exceeding 1.5%, containing
added sugar or other
sweetening matter
10 9 羊乳粉，含脂重量超 Milk, goat's and sheep's, in KGM F01

過１．５﹪，加糖或 powder, of a fat content, by
含其他甜味料者 weight, exceeding 1.5%,
90 2 其他粉狀，粒狀或其 Other Milk and cream, in KGM F01

他固狀乳及乳油，含 powder, granules or other
脂重量超過 solid forms, of a fat
１．５％，加糖或含 content, by weight,
其他甜味料者 exceeding 1.5%, containing
sweetening matter
0402.91 未加糖或未含其他甜味 Not containing added sugar or

料者 other sweetening matter
0402.91.10 00 2 煉乳，未加糖或未含其 Condensed milk, not KGM 20% 免稅Free 40% F01
他甜味料者 containing added sugar or (PA,NI,NZ,SG) 4% MW0
other sweetening matter (GT) 6.6% (SV,HN)
0402.91.20 00 0 乳水，未加糖或未含其 Milk, evaporated, not KGM 20% 免稅Free 35% F01
他甜味料者 containing added sugar or (PA,NI,NZ) 4% MW0
other sweetening matter (GT,SG) 6.6%
(SV,HN)
0402.91.30 00 8 乳皮，未加糖或未含其 Cream, evaporated or KGM 5% 免稅Free 10% R F01
他甜味料者 sterilized, not containing (PA,GT,NI,SV,HN, MW0
added sugar, or other NZ,SG)
sweetening matter
0402.91.90 00 5 其他乳及乳油，未加糖 Other milk and cream, not KGM 20% 免稅Free 32.5% F01
或未含其他甜味料者 containing added sugar or (PA,NI,SG) 4% MW0
other sweetening matter (GT) 6.6% (SV,HN)
10% (NZ)
168 Ch. 04 168

國定稅率
Tariff Rate
碼 Unit 規
0402.99.10 00 4 鮮乳，加糖或其他甜味 Fresh milk,containing added KGM 新臺幣新臺幣7.8元/公斤新臺幣 G B01
料者 sugar or other sweetening 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 F01
matter NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG MW0
M NT$15.6/KGM M
(GT,NI,SV,HN,SG)
免稅Free (PA)
0402.99.20 00 2 乳水，加糖或其他甜味 Milk, evaporated or KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01

料者 sterilized, containing added 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 MW0
sugar or other sweetening NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
matter M NT$15.6/KGM M
(GT,NI,SV,HN,SG)
免稅Free (PA)
0402.99.30 00 0 乳皮，加糖或其他甜味 Cream, evaporated or KGM 10% 免稅Free 20% F01

料者 sterilized, containing added (PA,GT,NI,SV,HN, MW0
sugar or other sweetening NZ) 6% (SG)
matter
0402.99.40 00 8 煉乳，加糖或其他甜味 Condensed milk, containing KGM 30% 免稅Free 50% F01
料者 added sugar or other (PA,NI,NZ,SG) 6%
sweetening matter (GT) 10% (SV,HN)
0402.99.91 00 6 羊乳，加糖或含其他甜 Milk of goat and sheep, KGM 20% 免稅Free 32.5% F01
味料者 containing added sugar or (PA,NI,NZ) 4.4% MW0
other sweetening matter (GT) 7% (SV,HN)
12% (SG)
0402.99.92 00 5 其他乳，加糖或含其他 Other milk, containing added KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01
甜味料者 sugar or other sweetening 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 MW0
matter NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
M NT$15.6/KGM M
(GT,NI,SV,HN,SG)
免稅Free (PA)
0402.99.99 00 8 其他乳油，加糖或含其 Other cream, containing KGM 20% 免稅Free 32.5% F01
他甜味料者 added sugar or other (PA,NI,NZ) 4.4%
sweetening matter (GT) 7% (SV,HN)
12% (SG)
0403 酪乳、凝固乳及乳油、酸 Buttermilk, curdled milk and
酪乳、酸乳酒及其他經發 cream, Yogurt, kephir and other
酵或酸化之及乳油，不論 fermented or acidified milk and
是否濃縮或加糖或含其他 cream, whether or not
甜味料或香料，或添加水 concentrated or containing
果，堅果或可可者 added sugar or other sweetening
matter or flavoured or
containing added fruit, nuts or
cocoa
0403.10 酸酪乳 Yogurt
0403.10.00 00 1 酸酪乳 Yoghourt (Yogurt) KGM 15% 免稅Free 32.5% F01

(PA,NI,NZ) 3% MW0
(GT) 5% (SV,HN)
9% (SG)
0403.90.10 00 2 酪乳粉 Buttermilk, dry, powder KGM 10% 免稅Free 15% F01
(PA,GT,NI,SV,HN,
NZ) 6% (SG)
0403.90.21 00 9 鮮或煉酪乳，不論是否 Fresh or condensed KGM 20% 免稅Free 20% F01

加糖或含有其他甜味料 buttermilk, whether or not (PA,NI,NZ) 4% MW0
或香料，或添加水果、 containing added sugar or (GT) 6.6% (SV,HN)
堅果或可可者 other sweetening matter or 12% (SG)
flavoured or containing
added fruit, nuts or cocoa
169 Ch. 04 169

國定稅率
Tariff Rate
碼 Unit 規
0403.90.22 00 8 乾、塊或其他固狀酪乳 Buttermilk, dry, in block or KGM 20% 免稅Free 20% F01
，不論是否加糖或含有 other solid form, whether or (PA,NI,NZ) 4%
其他甜味料或香料，或 not containing added sugar or (GT) 6.6% (SV,HN)
添加水果、堅果或可可 other sweetening matter or 12% (SG)
者 flavoured or containing
0403.90.29 00 1 其他酪乳，不論是否加 Other buttermilk, whether or KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01
糖或含有其他甜味料或 not containing added sugar or 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤
香料，或添加水果、堅 other sweetening matter or NT$15.6/KG 新臺幣9.3元/公斤 NT$18.4/KG
果或可可者 flavoured or containing M NT$9.3/KGM (SG) M
added fruit, nuts or cocoa 新臺幣15.6元/公斤
NT$15.6/KGM
(PA,GT,NI,SV,HN)
0403.90.30 00 8 酵母乳及發酵乳粉，不 Yeast milk and fermented KGM 20% 免稅Free (PA,NZ) 20% F01
論是否加糖或含有其他 milk powder, whether or not 4% (GT) 6.6% MW0
甜味料或香料，或添加 containing added sugar or (NI,SV,HN) 12%
水果、堅果或可可者 other sweetening matter or (SG)
0403.90.40 00 6 凝固乳，不論是否加糖 Curdled milk, whether or not KGM 新臺幣新臺幣9.3元/公斤新臺幣 G F01
或含有其他甜味料或香 containing added sugar or 15.6元/公斤 NT$9.3/KGM (SG) 18.4元/公斤 MW0
料，或添加水果、堅果 other sweetening matter or NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
或可可者 flavoured or containing M NT$15.6/KGM M
added fruit, nuts or cocoa (PA,GT,NI,SV,HN)
免稅Free (NZ)
0403.90.51 00 2 酸調味、改質或發酵之 Flavoured, modified, or KGM 20% 免稅Free (PA,NZ) 20% F01
乳，不論是否加糖或含 fermented milk, sour, 4% (GT) 6.6% MW0
有其他甜味料或香料 whether or not containing (NI,SV,HN) 12%
，或添加水果、堅果或 added sugar or other (SG)
可可者 sweetening matter or
0403.90.59 00 4 其他調味、改質或發酵 Other flavoured, modified, or KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01
之乳（包含酸乳酒 fermented milk (including 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 MW0
），不論是否加糖或含 kephir), whether or not NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
有其他甜味料或香料 containing added sugar or M NT$15.6/KGM M
other sweetening matter or (PA,GT,NI,SV,HN,
，或添加水果、堅果或
flavoured or containing SG)
可可者
0403.90.60 00 1 酸乳油 Cream, sour KGM 20% 免稅Free 20% F01

(PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
0403.90.90 00 5 其他乳油，不論是否加 Other cream, whether or not KGM 新臺幣新臺幣15.6元/公斤新臺幣 G F01
糖或含有其他甜味料或 containing added sugar or 15.6元/公斤 NT$15.6/KGM 18.4元/公斤
香料，或添加水果、堅 other sweetening matter or NT$15.6/KG (PA,GT,NI,SV,HN, NT$18.4/KG
果或可可者 flavoured or containing M SG) 免稅Free (NZ) M
0404 乳清，不論是否濃縮或加 Whey, whether or not

糖或含其他甜味料者；其 concentrated or containing
他未列名天然乳品不論是 added sugar or other sweetening
否加糖或含其他甜味料者 matter; products consisting of
natural milk constituents,
whether or not containing added
sugar or other sweetening
matter, not elsewhere specified
or included
0404.10 乳清及改質乳清，不論 Whey and modified whey,

是否濃縮或加糖或含其 whether or not concentrated or
他甜味料者 containing added sugar or
170 Ch. 04 170

國定稅率
Tariff Rate
碼 Unit 規
0404.10.00 乳清及改質乳清，不論 Whey and modified whey, 5% 免稅Free 10%

是否濃縮或加糖或含其 whether or not concentrated (PA,GT,NI,SV,HN,
他甜味料者 or containing added sugar or NZ,SG)
10 8 未濃縮乳清及改質乳 Whey and modified whey, KGM F01

清，不論是否加糖或 not concentrated, whether
含其他甜味料者 or not containing added
matter
21 5 濃縮乳清及改質乳清 Whey and modified whey, KGM 404

，不論是否加糖或含 concentrated, whether or A01
其他甜味料者，飼料 not containing added sugar
用 or other sweetening matter,
for feeding
29 7 其他濃縮乳清及改質 Whey and modified whey, KGM F01

乳清，不論是否加糖 concentrated, whether or
或含其他甜味料者 not containing added sugar
or other sweetening matter,
not elsewhere specified or
included
0404.90.00 其他天然乳品，不論是 Products consisting of natural 27.5% 免稅Free 35%

否加糖或含其他甜味料 milk constituents, whether or (PA,NI,NZ) 5.5%
者 not containing added sugar or (GT) 9.1% (SV,HN)
other sweetening matter, not 16.5% (SG)
elsewhere specified or
included
10 1 其他天然乳品，不論 Products consisting of KGM A01

是否加糖或含其他甜 natural milk constituents, MW0
味料者，飼料用 whether or not containing
sweetening matter, not
included,for feeding
90 4 其他天然乳品，不論 Products consisting of KGM F01

是否加糖或含其他甜 natural milk constituents, MW0
味料者 whether or not containing
sweetening matter, not
included
0405 乳品衍生之乳酪及其他油 Butter and other fats and oils

脂；乳製品塗醬 derived from milk; dairy spreads
0405.10 乳酪 Butter
0405.10.00 00 9 乳酪 Butter KGM 5% 免稅Free 15% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0405.20 乳製品塗醬 Dairy spreads
0405.20.10 00 5 乳製品塗醬，含乳脂重 Dairy spreads, with a milkfat KGM 15% 免稅Free 30% F01
量７５％（含）以上 content of 75% or more but (PA,NI,NZ) 3%
，但低於８０％者 less than 80% by weight (GT) 5% (SV,HN)
9% (SG)
0405.20.20 00 3 乳製品塗醬，含乳脂重 Dairy spreads, with a milkfat KGM 15% 免稅Free 35% F01
量３９％（含）以上 content of 39% or more but (PA,NI,NZ) 3.2%
，但低於７５％者 less than 75% by weight (GT) 5.2% (SV,HN)
9% (SG)
171 Ch. 04 171

國定稅率
Tariff Rate
碼 Unit 規
0405.90.10 00 0 無水乳脂肪 Milk fat, anhydrous KGM 8% 免稅Free 15% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0405.90.90 00 3 乳品衍生之其他油脂 Other fats and oils derived KGM 15% 免稅Free 30% F01
from milk (PA,NI,NZ) 3%
(GT,SG) 5%
(SV,HN)
0406 乾酪及凝乳 Cheese and curd
0406.10 鮮（未熟成）乾酪，包 Fresh (unripened or uncured)

括乳清乾酪及凝乳 cheese, including whey cheese,
and curd
0406.10.00 00 8 鮮（未熟成）乾酪，包 Fresh (unripened or uncured) KGM 5% 免稅Free 20% R F01

括乳清乾酪及凝乳 cheese, including whey (PA,GT,NI,SV,HN,
cheese, and curd NZ,SG)
0406.20 磨碎或粉狀之各類乾酪 Grated or powdered cheese, of

all kinds
0406.20.00 磨碎或粉狀之各類乾酪 Grated or powdered cheese, 5% 免稅Free 20%

of all kinds (PA,GT,NI,SV,HN,
NZ,SG)
10 4 磨碎或粉狀之各類乾 Grated or powdered cheese, KGM R A01
酪，飼料用 of all kind, for feeding
90 7 其他磨碎或粉狀之各 Grated or powdered cheese, KGM R F01

類乾酪 of all kind,not elsewhere
0406.30 加工乾酪，非磨碎或非 Processed cheese, not grated or

粉狀者 powdered
0406.30.00 00 4 加工乾酪，非磨碎或非 Processed cheese, not grated KGM 5% 免稅Free 20% R F01
粉狀者 or powdered (PA,GT,NI,SV,HN,
NZ,SG)
0406.40 由藍酪黴菌產製之藍黴 Blue-veined cheese and other
乾酪及其他含條紋乾酪 cheese containing veins
produced by Penicillium
roqueforti
0406.40.00 00 2 由藍酪黴菌產製之藍黴 Blue-veined cheese and other KGM 5% 免稅Free 20% R F01
乾酪及其他含條紋乾酪 cheese containing veins (PA,GT,NI,SV,HN,
produced by Penicillium NZ,SG)
roqueforti
0406.90 其他乾酪 Other cheese
0406.90.00 00 1 其他乾酪 Other cheese KGM 5% 免稅Free 20% R F01

(PA,GT,NI,SV,HN,
NZ,SG)
0407 帶殼禽蛋，鮮、保藏或煮 Birds' eggs, in shell, fresh,
熟 preserved or cooked
─孵化用受精卵︰ -Fertilised eggs for incubation

:
0407.11 雞 Of fowls of the species Gallus

domesticus
0407.11.10 00 4 無特異病原菌雞種蛋 Fertilised eggs of specific KGM 免稅Free 免稅Free 免稅Free B01
pathogen free of fowls of the (PA,GT,NI,SV,HN, MW0
species Gallus domesticus for NZ,SG)
incubation
172 Ch. 04 172

國定稅率
Tariff Rate
碼 Unit 規
0407.11.90 00 7 其他雞種蛋 Other fertilised eggs of fowls KGM 10% 免稅Free 25% B01 441
of the species Gallus (NI,NZ,SG) 10% MW0
domesticus for incubation (PA,GT,SV,HN)
0407.19.10 00 6 無特異病原菌其他禽種 Other fertilised birds' eggs of KGM 免稅Free 免稅Free 免稅Free B01
蛋 specific pathogen free for (PA,GT,NI,SV,HN, MW0
incubation NZ,SG)
0407.19.90 00 9 其他禽種蛋 Other fertilised birds' eggs KGM 10% 免稅Free 25% B01 441
for incubation (NI,NZ,SG) 10% MW0
(PA,GT,SV,HN)
─其他鮮蛋︰ -Other fresh eggs :
0407.21 雞 Of fowls of the species Gallus

domesticus
0407.21.00 00 4 雞之帶殼蛋，鮮 Eggs of fowls of the species KGM 30% 免稅Free (NZ) 18% 50% B01
Gallus domesticus, in shell, (SG) 30% F01
fresh (PA,GT,NI,SV,HN) MW0
0407.29.00 00 6 其他帶殼禽蛋，鮮 Other birds' eggs, in shell, KGM 30% 免稅Free (NZ) 18% 50% B01
fresh (SG) 30% F01
0407.90.00 00 0 帶殼禽蛋，保藏或煮熟 Birds' eggs, in shell, KGM 30% 免稅Free (NZ) 18% 50% B01
preserved or cooked (SG) 30% F01
0408 去殼禽蛋及蛋黃（鮮、乾 Birds' eggs, not in shell and egg

燥、已蒸煮或水煮、塑製 yolks, fresh, dried, cooked by
、冷凍或其他方法保藏 steaming or by boiling in water,
，不論是否加糖或其他甜 moulded, frozen or otherwise
味料者） preserved, whether or not
containing added sugar or other
sweetening matter
－蛋黃︰ -Egg yolks:
0408.11 乾燥 Dried
0408.11.00 00 5 蛋黃粉 Egg yolks powder KGM 30% 免稅Free (NZ,SG) 50% F01
30% MW0
(PA,GT,NI,SV,HN)
0408.19.10 00 5 冷凍蛋黃 Egg yolks, frozen KGM 30% 免稅Free (NZ,SG) 50% B01
30% F01
0408.19.90 00 8 其他類似品 Other similar articles KGM 20% 免稅Free (NZ,SG) 50% F01
20% MW0
(PA,GT,NI,SV,HN)
0408.91 乾燥 Dried
0408.91.10 00 6 全蛋粉 Whole egg powder KGM 30% 免稅Free (NZ,SG) 50% F01
30% MW0
(PA,GT,NI,SV,HN)
173 Ch. 04 173

國定稅率
Tariff Rate
碼 Unit 規
0408.91.90 00 9 其他乾燥去殼禽蛋 Other birds' eggs, not in KGM 30% 免稅Free (NZ) 18% 50% B01
shell, dried (SG) 30% F01
(PA,GT,NI,SV,HN)
0408.99.10 00 8 冷凍蛋液 Whole eggs, frozen KGM 30% 免稅Free (NZ) 18% 50% B01
(SG) 30% F01
0408.99.90 00 1 其他類似品 Other similar articles KGM 25% 免稅Free (NZ) 15% 50% B01
(SG) 25% F01
0409 天然蜜 Natural honey
0409.00 天然蜜 Natural honey
0409.00.00 00 7 天然蜜 Natural honey KGM 35% 免稅Free 45% F01

(PA,NI,NZ) 7% MW0
(GT) 11.6%
(SV,HN) 21% (SG)
0410 未列名食用動物產品 Edible products of animal
origin, not elsewhere specified
or included
0410.00 未列名食用動物產品 Edible products of animal

origin, not elsewhere specified
or included
0410.00.10 00 2 燕窩 Salanganes' nests ( birds' KGM 20% 免稅Free 20% F01

nests ) (PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
0410.00.91 蜂王漿及其他蜂產品 Royal jelly and other bee 35% 免稅Free (PA,NI) 45%
products 7% (GT) 11.6%
(SV,HN) 17.5%
(NZ) 21% (SG)
10 2 蜂王漿 Royal jelly KGM F01

MW0
90 5 其他蜂產品 Other bee products KGM F01
MW0
0410.00.99 其他未列名食用動物產 Other edible products of 20% 免稅Free 30%
品 animal origin, not elsewhere (PA,NZ,SG) 4%
specified or included (GT) 6.6%
(NI,SV,HN)
10 4 生鮮鱉（甲魚）蛋 Soft-shell turtle (terrapin) KGM F01
egg, fresh
90 7 其他未列名食用動物 Other edible products of KGM F01

產品 animal origin, not
included
174 Ch. 04 174

第５章　 CHAPTER 5
未列名動物產品 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE
SPECIFIED OR INCLUDED
（甲）食用產品（整個或切塊之動物腸、膀胱、胃以及液 (a) Edible products (other than guts, bladders and stomachs of
態或乾的動物血除外）； animals, whole and pieces thereof, and animal blood,
liquid or dried);
（乙）生皮（包括毛皮）（第41或43章），但列入第0505 (b) Hides or skins (including furskins) other than goods of
節之貨品及第0511節之生皮削片及類似廢品仍歸入 heading 05.05 and parings and similar waste of raw hides
本章； or skins of heading 05.11 (Chapter 41 or 43);
（丙）馬毛或廢馬毛以外之動物性紡織材料（第11類）； (c) Animal textile materials, other than horsehair and
或 horsehair waste (Section XI); or
（丁）供製帚或刷之結或束（第9603節）。 (d) Prepared knots or tufts for broom or brush making
(heading 96.03).
二、僅按長度而未依髮根和髮梢整理之人髮，視為未加工 2.- For the purposes of heading 05.01, the sorting of hair by
品，歸入第0501節。 length (provided the root ends and tip ends respectively
are not arranged together) shall be deemed not to
constitute working.
三、本分類所稱「象牙」包括象、河馬、海象、角鯨、野 3.- Throughout the Nomenclature, elephant, hippopotamus,
豬等之牙齒，犀牛角或其他動物之牙齒。 walrus, narwhal and wild boar tusks, rhinoceros horns and
the teeth of all animals are regarded as “ ivory ”.
四、本分類所稱「馬毛」係指馬族或牛族動物之鬃毛或尾 4.- Throughout the Nomenclature, the expression
毛。第0511節主要包括馬毛及廢馬毛，不論是否有夾 “horsehair” means hair of the manes or tails of equine
層支持物在內。 or bovine animals. Heading 05.11 covers, inter alia,
horsehair and horsehair waste, whether or not put up as a
layer with or without supporting material.
一、輸入歸屬稅則第05119199號專供石斑魚用餌料，經漁 1.- Imported feed under division 05119199, if covered by a
業主管機關證明用途屬實者，按6％稅率徵稅。 certificate issued by the competent fishery authorities,
certifying that it is used for feeding grouper only, the
tariff rate applicable will be 6 %.
二、輸入原產於紐西蘭並歸屬於稅則第05079020號之鹿茸 2.- The importation of deer velvet originating in New
產品，其每年進口之數量未超過財政部每年依中華民 Zealand covered by division 0507.90.20, not exceeding
國與紐西蘭經濟合作協定規定公告之數量者，適用第 the annual quota quantity promulgated by the Ministry of
2欄稅率免稅，超過該數量者依下列配額外稅率徵稅 Finance according to the provisions of the Agreement
： between the Separate Customs Territory of Taiwan,
Penghu, Kinmen, and Matsu and New Zealand on
Economic Cooperation, shall be subject to the duty rate in
the second column and be exempted from customs duty.
Any importation exceeding that amount shall be subject
to the over-quota duty rate as follows :
（一）協定生效年至協定生效後之第3年，適用500％。 (1) The duty rate of 500 % is applicable, from the year of
entry into force of the Agreement to the third year
following the year of entry into force of the Agreement.
（二）協定生效後之第4年至第7年，適用400％。 (2) The duty rate of 400 % is applicable, from the fourth year
following the year of entry into force of the Agreement to
the seventh year following the year of entry into force of
the Agreement.
（三）協定生效後之第8年至第11年，適用300％。 (3) The duty rate of 300 % is applicable, from the eighth year
following the year of entry into force of the Agreement to
the eleventh year following the year of entry into force of
the Agreement.
175 Ch. 05 175

國定稅率
Tariff Rate
碼 Unit 規
0501 未加工之已淨或未淨人髮 Human hair, unworked, whether

；人髮廢料 or not washed or scoured; waste
of human hair
0501.00 未加工之已淨或未淨人 Human hair, unworked

髮；人髮廢料 whether or not washed or
scoured; waste of human hair
0501.00.10 00 2 未加工之已淨或未淨人 Human hair, unworked, KGM 免稅Free 免稅Free 免稅Free

髮 whether or not washed or (PA,GT,NI,SV,HN,
scoured NZ,SG)
0501.00.20 00 0 人髮廢料 Human hair, waste KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
0502 豬鬃、豬毛；獾毛及其他 Pigs', hogs' or boars' bristles and
製刷用毛；廢鬃、廢毛 hair; badger hair and other brush
making hair; waste of such
bristles or hair
0502.10 豬鬃、豬毛及其廢鬃、 Pigs', hogs' or boars' bristles

廢毛 and hair and waste thereof
0502.10.10 00 9 豬鬃或豬毛 Pigs', hogs' and boars' bristles KGM 免稅Free 免稅Free 免稅Free B01
or hair (PA,GT,NI,SV,HN,
NZ,SG)
0502.10.20 00 7 豬鬃或豬毛之廢料 Pigs', hogs' and boars' bristle KGM 免稅Free 免稅Free 免稅Free B01
or hair, waste (PA,GT,NI,SV,HN,
NZ,SG)
0502.90.11 00 1 獾毛 Badger hair KGM 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
0502.90.19 00 3 其他製刷用毛 Other brush making hair KGM 免稅Free 免稅Free 免稅Free B01
(PA,GT,NI,SV,HN,
NZ,SG)
0502.90.20 00 0 獾毛或其他製刷用毛之 Badger hair and other brush KGM 免稅Free 免稅Free 免稅Free B01
廢料 making hair, waste (PA,GT,NI,SV,HN,
NZ,SG)
0504 動物腸、膀胱及胃（魚類 Guts, bladders and stomachs of
者除外），整個或切開者 animals (other than fish), whole
均在內，生鮮、冷藏、冷 and pieces thereof, fresh,
凍、鹹、浸鹹、乾或燻製 chilled, frozen, salted, in brine,
者 dried or smoked.
0504.00 動物腸、膀胱及胃（魚 Guts, bladders and stomachs of

類者除外），整個或切 animals (other than fish),
開者均在內，生鮮、冷 whole and pieces thereof,
藏、冷凍、鹹、浸鹹、 fresh, chilled, frozen, salted, in
乾或燻製者 brine, dried or smoked.
0504.00.11 00 8 豬腸衣 Casings of swine KGM 5% 免稅Free 15% R B01

NZ,SG) MW0
0504.00.12 00 7 羊腸衣 Casings of sheep, lambs and KGM 10% 免稅Free 15% B01
goats (PA,GT,NI,SV,HN, F01
NZ,SG) MW0
0504.00.19 00 0 其他動物腸衣 Other casings of animals KGM 10% 免稅Free 25% B01
NZ,SG) MW0
0504.00.21 豬腸（包括大腸、小腸 Guts (including intestines and 15% 免稅Free (NZ,SG) 310%
及直腸）及胃（肚 rectum) and stomachs of 15%
），整個或切開者均在 swine, whole and pieces (PA,GT,NI,SV,HN)
內，生鮮、冷藏、冷凍 thereof, fresh, chilled, frozen,
、鹹、浸鹹、乾或燻製 salted, in brine, dried or
者 smoked
176 Ch. 05 176

國定稅率
Tariff Rate
碼 Unit 規
10 4 豬腸（包括大腸、小 Guts (including intestines KGM G B01

腸及直腸），整個或 and rectum) of swine, F01
切開者均在內，生鮮 whole and pieces thereof, MW0
、冷藏、冷凍、鹹、 fresh, chilled, frozen,
浸鹹、乾或燻製者 salted, in brine, dried or
smoked
20 2 豬胃（肚），整個或 Stomachs of swine, whole KGM G B01

切開者均在內，生鮮 and pieces thereof, fresh, F01
、冷藏、冷凍、鹹、 chilled, frozen, salted, in MW0
浸鹹、乾或燻製者 brine, dried or smoked
0504.00.22 00 5 家禽之腸、膀胱及胃 Guts, bladders and stomachs KGM 25% 免稅Free (NZ,SG) 400% G B01
，整個或切開者均在內 of poultry, whole and pieces 25% F01
，生鮮、冷藏、冷凍、 thereof, fresh, chilled, frozen, (PA,GT,NI,SV,HN) MW0
鹹、浸鹹、乾或燻製者 salted, in brine, dried or
smoked
0504.00.29 豬膀胱；其他動物之腸 Bladders of swine, guts, 15% 免稅Free (NZ,SG) 30%

、膀胱及胃（魚類者除 bladders and stomachs of 15%
外），整個或切開者均 other animals (other than (PA,GT,NI,SV,HN)
在內，生鮮、冷藏、冷 fish), whole and pieces
凍、鹹、浸鹹、乾或燻 thereof, fresh, chilled, frozen,
製者 salted, in brine, dried or
smoked
11 5 牛腸（包括大腸、小 Guts (including intestines KGM B01

腸及直腸），整個或 and rectum) of bovine F01
切開者均在內，生鮮 animals, whole and pieces MW0
或冷藏 thereof, fresh or chilled

切開者均在內，冷凍 animals, whole and pieces MW0
thereof, frozen

切開者均在內，鹹、 animals, whole and pieces MW0
浸鹹、乾或燻製 thereof, salted, in brine,
dried or smoked
21 3 牛胃（肚），整個或 Stomachs of bovine KGM B01

切開者均在內，生鮮 animals, whole and pieces F01
或冷藏 thereof, fresh or chilled MW0

切開者均在內，冷凍 animals, whole and pieces F01
thereof, frozen MW0

切開者均在內，鹹、 animals, whole and pieces F01
浸鹹、乾或燻製 thereof, salted, in brine, MW0
dried or smoked
31 1 牛膀胱，整個或切開 Bladders of bovine animals, KGM B01

者均在內，生鮮或冷 whole and pieces thereof, F01
藏 fresh or chilled MW0

者均在內，冷凍 whole and pieces thereof, F01
frozen MW0
177 Ch. 05 177

國定稅率
Tariff Rate
碼 Unit 規

者均在內，鹹、浸鹹 whole and pieces thereof, F01
、乾或燻製　　 salted, in brine, dried or MW0
smoked
90 9 豬膀胱；其他動物之 Bladders of swine, guts, KGM B01

腸、膀胱及胃（魚類 bladders and stomachs of F01
者除外），整個或切 other animals (other than MW0
開者均在內，生鮮、 fish), whole and pieces
冷藏、冷凍、鹹、浸 thereof, fresh, chilled,
鹹、乾或燻製者 frozen, salted, in brine,
dried or smoked
0505 帶羽毛或羽絨之鳥皮及鳥 Skins and other parts of birds,

之其他部分、羽毛暨其片 with their feathers or down,
段（不論已否修剪）及羽 feather and parts of feathers
絨，僅經潔淨、消毒或保 (whether or not with trimmed
藏處理而未進一步加工者 edges) and down, not further
；及其粉末或廢料 worked than cleaned, disinfected
or treated for preservation;
powder and waste of feathers or
parts of feathers
0505.10 填充用之羽毛及羽絨 Feathers of a kind used for

stuffing; down
0505.10.00 00 8 填充用之羽毛及羽絨 Feathers of a kind used for KGM 免稅Free 免稅Free 免稅Free B01
stuffing; down (PA,GT,NI,SV,HN,
NZ,SG)
0505.90.10 00 9 帶羽毛或羽絨之鳥皮及 Skins and other parts of KGM 免稅Free 免稅Free 2.5%
鳥之其他部分，僅經潔 birds, with their feathers or (PA,GT,NI,SV,HN,
淨、消毒或保藏處理而 down, not further worked NZ,SG)
未進一步加工者 than cleaned, disinfected or
treated for preservation
0505.90.20 羽粉及羽毛廢料 Powder and waste of feathers 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 羽毛粉 Feathers powder KGM 404
B01
20 3 羽毛廢料 Feathers waste KGM B01
0505.90.30 00 5 非填充用之羽毛及羽絨 Feathers and down,not for KGM 免稅Free 免稅Free 免稅Free B01
stuffing (PA,GT,NI,SV,HN,
NZ,SG)
0506 未經加工之骨及角髓，但 Bones and horn-cores,
已去脂經簡單處理（未切 unworked, defatted, simply
成形）、經酸處理或除膠 prepared (but not cut to shape),
者；及其粉末與廢料 treated with acid or
degelatinised; powder and waste
of these products
0506.10 經用酸處理之軟骨及骨 Ossein and bones treated with

acid
0506.10.00 00 7 經用酸處理之軟骨及骨 Ossein and bones treated KGM 2.5% 免稅Free 2.5% B01
with acid (PA,GT,NI,SV,HN,
NZ,SG)
0506.90.11 00 7 虎骨（包括中藥用） Hu Ku (Tigris Os) (incl. for KGM 2.5% 免稅Free 2.5% R 502
Chinese drugs) (PA,GT,NI,SV,HN, B01
NZ,SG)
0506.90.12 00 6 熊骨（包括中藥用） Hsiung Ku (Ursi Os) (incl. KGM 2.5% 免稅Free 2.5% R 502
for Chinese drugs) (PA,GT,NI,SV,HN, B01
NZ,SG)
178 Ch. 05 178
國定稅率
Tariff Rate
碼 Unit 規
0506.90.19 其他骨類 Other bones 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 魚介類之骨（適合人 Fishery bones (bones KGM R
類食用者列入第３章 suitable for human
） comsuption are classified
under chapter 3)
20 5 豹骨（包括中藥用） Bau ku (leopard os) (incl. KGM R 502

for chinese drugs) B01
90 0 其他骨類 Other bones KGM R B01
0506.90.20 00 6 角髓 Horn-cores KGM 免稅Free 免稅Free 2.5% R B01

(PA,GT,NI,SV,HN,
NZ,SG)
0506.90.30 00 4 骨及角髓之粉末與廢料 Powder and waste of bones KGM 免稅Free 免稅Free 2.5% R B01
and horn-cores (PA,GT,NI,SV,HN,
NZ,SG)
0507 象牙，龜殼，鯨鬚及鯨鬚 Ivory, tortoise-shell, whalebone
髮，獸角，鹿角，蹄，甲 and whalebone hair, horns,
，爪，喙之未經加工者 antlers, hooves, nails, claws and
，或經簡單處理，但未切 beaks, unworked or simply
成形者；及其粉末與廢料 prepared but not cut to shape;
powder and waste of these
product
0507.10 象牙；象牙粉末及廢料 Ivory; ivory powder and waste
0507.10.11 00 3 象牙，經簡單處理，未 Ivory, unworked or simply KGM 2.5% 免稅Free 2.5% L* B01
加工亦未切割成形 prepared but not cut to shape (PA,GT,NI,SV,HN, R
NZ,SG)
0507.10.12 00 2 火犀角（包括中藥用） Rhinoceros horns, superior KGM 2.5% 免稅Free 2.5% R 502
quality (incl. for Chinese (PA,GT,NI,SV,HN, B01
drugs) NZ,SG)
0507.10.13 00 1 水犀角（包括中藥用） Rhinoceros horns, inferior KGM 2.5% 免稅Free 2.5% R 502
quality (incl. for Chinese (PA,GT,NI,SV,HN, B01
drugs) NZ,SG)
0507.10.19 00 5 其他動物牙 Other animals teeth KGM 2.5% 免稅Free 2.5% R B01
(PA,GT,NI,SV,HN,
NZ,SG)
0507.10.21 00 1 象牙粉 Ivory powder KGM 2.5% 免稅Free 2.5% L*
(PA,GT,NI,SV,HN, R
NZ,SG)
0507.10.22 00 0 犀角粉 Rhinoceros horns powder KGM 2.5% 免稅Free 2.5% R 502
(PA,GT,NI,SV,HN,
NZ,SG)
0507.10.29 00 3 其他動物牙粉 Other animals teeth powder KGM 2.5% 免稅Free 2.5% R
(PA,GT,NI,SV,HN,
NZ,SG)
0507.10.31 00 9 象牙廢料 Ivory, waste KGM 2.5% 免稅Free 2.5% R B01
(PA,GT,NI,SV,HN,
NZ,SG)
0507.10.32 00 8 犀角廢料 Rhinoceros horns, waste KGM 2.5% 免稅Free 2.5% R 502
(PA,GT,NI,SV,HN, B01
NZ,SG)
0507.10.39 00 1 其他動物牙廢料 Other animal teeth powder, KGM 2.5% 免稅Free 2.5% R B01
waste (PA,GT,NI,SV,HN,
NZ,SG)
0507.90.11 00 6 玳瑁殼（包括中藥用） Dia Mou K'o (Eretmochelytis KGM 免稅Free 免稅Free 2.5% L*
carapax) (incl. for Chinese (PA,GT,NI,SV,HN, R
drugs) NZ,SG)
179 Ch. 05 179

國定稅率
Tariff Rate
碼 Unit 規
0507.90.12 00 5 鱉甲殼（包括中藥用） Pieh Chia K'o (Amydae KGM 免稅Free 免稅Free 2.5% R 513
carapax) (incl. for Chinese (PA,GT,NI,SV,HN,
drugs) NZ,SG)
0507.90.13 00 4 龜殼，龜板（包括中藥 Tortoise shell, Terrapin KGM 免稅Free 免稅Free 2.5% L* 502
用） plastron (incl. for Chinese (PA,GT,NI,SV,HN, R
drugs) NZ,SG)
0507.90.14 00 3 龜爪 Tortoise claws KGM 免稅Free 免稅Free 5% R

(PA,GT,NI,SV,HN,
NZ,SG)
0507.90.15 00 2 龜鱗 Tortoise scales KGM 免稅Free 免稅Free 5% R
(PA,GT,NI,SV,HN,
NZ,SG)
0507.90.16 00 1 鯨鬚、鯨鬚髮 Whalebone, whalebone hair KGM 免稅Free 免稅Free 2.5% R
(PA,GT,NI,SV,HN,
NZ,SG)
0507.90.17 00 0 鯨鬚、鯨鬚髮廢料 Whalebone, whalebone hair, KGM 免稅Free 免稅Free 2.5% R
waste (PA,GT,NI,SV,HN,
NZ,SG)
0507.90.18 00 9 鹿角（包括中藥用） Antlers (incl, for Chinese KGM 15% 免稅Free 15% 513
drugs) (PA,NI,NZ) 3% B01
(GT) 5% (SV,HN) F02
9% (SG)
0507.90.19 00 8 乾鹿茸（包括中藥用） Lu Jung (Cervi parvum KGM 25% 免稅Free (PA,NZ) 45% 502
cornu) (incl. for Chinese 5.8% (GT) 9% B01
drugs) (SV,HN) 10.3% (NI)
15% (SG)
0507.90.20 00 5 其他鹿茸（包括中藥用 Other deer velvet [Lu jung KGM 500% 免稅Free (NZ) 800% B01
） (cervi parvum cornu) (incl. 500% MW0
for Chinese drugs)] (PA,GT,NI,SV,HN,
SG)
0507.90.21 00 4 鹿角霜（包括中藥用） Lu Chiao Shuang (Cornu KGM 12.5% 免稅Free 12.5% 502
cervi degelatimatum) (incl. (PA,NI,NZ) 2.5%
for Chinese drugs) (GT) 4.1% (SV,HN)
7.5% (SG)
0507.90.22 00 3 鹿角碎（包括中藥用） Lu Chiao Ts'uei (Cervi KGM 15% 免稅Free 15% 502
cornus fragmenta) (incl. for (PA,NI,NZ) 3% B01
Chinese drugs) (GT) 5% (SV,HN)
9% (SG)
0507.90.23 00 2 牛角 Buffalo and cow horns KGM 免稅Free 免稅Free 2.5% R B01
(LDCs,PA,GT,NI,S MW0
V,HN,NZ,SG)
0507.90.24 00 1 羚羊角（包括中藥用） Antelope horns (incl. for KGM 免稅Free 免稅Free 2.5% R 513
Chinese drugs) (PA,GT,NI,SV,HN, B01
NZ,SG)
0507.90.25 00 0 山羊角（包括中藥用） Goat horns (incl. for Chinese KGM 免稅Free 免稅Free 2.5% R B01
drugs) (PA,GT,NI,SV,HN,
NZ,SG)
0507.90.26 00 9 穿山甲片（包括中藥用 Chuan Shan Chia (Manidis KGM 免稅Free 免稅Free 2.5% R 501
） squama) (incl. for Chinese (PA,GT,NI,SV,HN,
drugs) NZ,SG)
0507.90.27 00 8 鱷魚鱗 Crocodile scales KGM 免稅Free 免稅Free 5% R

(PA,GT,NI,SV,HN,
NZ,SG)
0507.90.31 00 2 鹿角粉（包括中藥用） Antlers powder (incl. for KGM 12.5% 免稅Free 12.5% 502
Chinese drug) (PA,NI,NZ) 2.5%
(GT) 4.1% (SV,HN)
7.5% (SG)
0507.90.32 00 1 羚羊角粉（包括中藥用 Antelope horn powder (incl. KGM 免稅Free 免稅Free 2.5% R 502
） for Chinese drugs) (PA,GT,NI,SV,HN,
NZ,SG)
180 Ch. 05 180

國定稅率
Tariff Rate
碼 Unit 規
0507.90.91 00 9 其他動物角、蹄、甲、 Other animal horns, hooves, KGM 免稅Free 免稅Free 2.5% R 513
爪、喙（包括中藥用） nails, claws and beaks (incl. (PA,GT,NI,SV,HN, B01
for Chinese drugs) NZ,SG)
0507.90.92 00 8 其他動物角、蹄、甲、 Other animal horn, hooves, KGM 免稅Free 免稅Free 2.5% R 513
爪、喙之粉（包括中藥 nails, claws and beaks, (PA,GT,NI,SV,HN, B01
用） powder (incl. for Chinese NZ,SG)
drugs)
0507.90.93 00 7 其他動物角、蹄、甲、 Other animal horn, hooves, KGM 免稅Free 免稅Free 2.5% R 513
爪、喙之廢料（包括中 nails, claws and beaks, waste (PA,GT,NI,SV,HN, B01
藥用） (incl. for Chinese drugs) NZ,SG)
0508 珊瑚或類似物質，未經加 Coral and similar materials,

工，或經簡單處理但未另 unworked or simply prepared
行加工者；軟體水產動物 but not otherwise worked; shells
，甲殼類或棘皮動物之介 of molluscs, crustaceans or
殼和墨魚骨，未經加工或 echinoderms and cuttle-bone,
經簡單處理但未切成形者 unworked or simply prepared
but not cut to shape, powder and
，粉及其廢料
waste thereof
0508.00 珊瑚或類似物質，未經 Coral and similar materials,

加工，或經簡單處理但 unworked or simply prepared
未另行加工者；軟體水 but not otherwise worked;
產動物，甲殼類或棘皮 shells of molluscs, crustaceans
動物之介殼和墨魚骨 or echinoderms and cuttle-
，未經加工或經簡單處 bone, unworked or simply
prepared but not cut to shape,
理但未切成形者，粉及
powder and waste thereof
其廢料
0508.00.11 00 4 珊瑚及其類似物質 Coral and similar material KGM 3% 免稅Free 3% L*

(PA,GT,NI,SV,HN, R
NZ,SG)
0508.00.12 00 3 珊瑚及其類似物質之粉 Powder and waste of coral KGM 3% 免稅Free 3% L*
及其廢料（包括中藥用 and similar material (incl. for (PA,GT,NI,SV,HN, R
） Chinese drugs) NZ,SG)
0508.00.20 00 3 軟體水產動物，甲殼類 Shells of molluscs, KGM 免稅Free 免稅Free 2.5% R F02

或棘皮動物之介殼和墨 crustaceans or echinoderms (PA,GT,NI,SV,HN,
魚骨，未經加工或經簡 and cuttle-bone, unworked or NZ,SG)
單處理但未切成形者 simply prepared but not cut
to shape
0508.00.30 00 1 介殼粉 Shell meal KGM 免稅Free 免稅Free 2.5% R F02

(PA,GT,NI,SV,HN,
NZ,SG)
0508.00.40 00 9 介殼廢料 Shell waste KGM 免稅Free 免稅Free 2.5% R
(LDCs,PA,GT,NI,S
V,HN,NZ,SG)
0510 龍涎香、海狸香、麝狸香 Ambergris, castoreum, civet and

及麝香；斑蝥；膽汁（乾 musk; cantharides; bile, whether
鮮在內）；分泌腺及其他 or not dried; glands and other
動物產品之鮮、冷藏、冷 animal products used in the
凍或暫時保存供製藥之用 preparation of pharmaceutical
者 products, fresh, chilled, frozen
or otherwise provisionally
preserved
181 Ch. 05 181

國定稅率
Tariff Rate
碼 Unit 規
0510.00 龍涎香、海狸香、麝狸 Ambergris, castoreum, civet

香及麝香；斑蝥；膽汁 and musk; cantharides; bile,
（乾鮮在內）；分泌腺 whether or not dried; glands
及其他動物產品之鮮、 and other animal products used
冷藏、冷凍或暫時保存 in the preparation of
供製藥之用者 pharmaceutical products, fresh,
chilled, frozen or otherwise
provisionally preserved
0510.00.11 00 0 龍涎香 Ambergris KGM 2.5% 免稅Free 5% R 502

(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.12 00 9 海狸香 Castoreum KGM 2.5% 免稅Free 5% R
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.13 00 8 麝狸香 Civet KGM 2.5% 免稅Free 5% R
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.14 00 7 麝香粒（包括中藥用） Musk of granules (incl. for KGM 2.5% 免稅Free 2.5% R 501
Chinese drugs) (PA,GT,NI,SV,HN,
NZ,SG)
0510.00.15 00 6 麝香枝（包括中藥用） Musk of powder in bottle (1 KGM 2.5% 免稅Free 2.5% R 501
gm.) (incl. for Chinese drugs) (PA,GT,NI,SV,HN,
NZ,SG)
0510.00.16 00 5 黃藥（牛黃、猴棗在內 Bezoar (incl. cow bezoar and KGM 2.5% 免稅Free 2.5% 502
）（包括中藥用） monkey bezoar) (incl. for (PA,GT,NI,SV,HN, B01
Chinese drugs) NZ,SG)
0510.00.21 00 8 全蠍 Chen Hsieh (Bathus) KGM 2.5% 免稅Free 2.5% 502

(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.22 00 7 九香蟲 Chiu Hsiang Chung KGM 2.5% 免稅Free 2.5% 502
(Coridius) (PA,GT,NI,SV,HN,
NZ,SG)
0510.00.23 00 6 五穀蟲（蛆） Wu Ko Chung (Chrysomyiae KGM 2.5% 免稅Free 2.5% 502
Larva) (PA,GT,NI,SV,HN,
NZ,SG)
0510.00.29 00 0 其他節肢動物類藥材 Other arthropoda drugs KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.31 00 6 水蛭 Shui Chih (Hirudo) KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.32 00 5 地龍（地龍干） Ti Lung (Lumbricus) KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.33 00 4 中藥用珍珠 Pearls for medical use KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.34 00 3 中藥用珍珠碎或珍珠末 Pearls crushed or powder, for KGM 2.5% 免稅Free 2.5% 502
medical use (PA,GT,NI,SV,HN,
NZ,SG)
0510.00.39 00 8 其他無脊椎動物類藥材 Other invertebrates drugs KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.44 00 1 熊膽 Hsiung Tan (Ursi Fel) KGM 2.5% 免稅Free 2.5% B01
(PA,GT,NI,SV,HN,
NZ,SG)
0510.00.49 00 6 其他脊椎動物類藥材 Other vertebrates drugs KGM 2.5% 免稅Free 2.5% 502
NZ,SG)
0511 未列名動物產品；第一章 Animal products not elsewhere
或第三章所列不適於人類 specified or included; dead
食用之死動物 animals of Chapter 1 or 3, unfit
for human consumption
0511.10 牛精液 Bovine semen
182 Ch. 05 182

國定稅率
Tariff Rate
碼 Unit 規
0511.10.00 00 0 牛精液 Bovine semen DOS 免稅Free 免稅Free 免稅Free 401 441
KGM (PA,GT,NI,SV,HN, B01
NZ,SG) MW0
0511.91 魚或甲殼類，軟體類水 Products of fish or crustaceans,

產動物或其他水產無脊 molluscs or other aquatic
椎動物產品；第三章所 invertebrates; dead animals of
列死動物 Chapter 3
0511.91.10 孵化用魚卵 Spawn, fish, fertile 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
11 7 孵化用虹鱒卵 Spawn, rainbow trout, KGM B01
fertile
19 9 其他淡水孵化用魚卵 Other spawn, freshwater KGM B01

fishes, fertile
21 5 孵化用虎河魨卵 Spawn, puffer fish, fertile KGM
29 7 其他鹹水孵化用魚卵 Other spawn, seawater, KGM B01

fertile
0511.91.20 00 8 魚廢料 Fish waste KGM 9% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ,SG)
0511.91.91 00 2 蝦卵 Spawn, shrimp KGM 免稅Free 免稅Free 3%
(PA,GT,NI,SV,HN,
NZ,SG)
0511.91.99 其他魚或甲殼類，軟體 Other products of 12% 免稅Free 20%
類水產動物或其他水產 crustaceans, molluscs or (PA,GT,NI,SV,HN,
無脊椎動物產品；第三 other aquatic NZ,SG)
章所列死動物 invertebrates;dead animals of
Chapter 3
10 2 石斑魚用餌料之冷凍 Mackerel and carangidae KGM 442
鯖屬魚及冷凍鰺魚 fishes (other than Atlantic
（大西洋竹筴魚及烏 blue fish and
鯧除外） Parastromateus niger),
frozen, for grouper feeding
90 5 其他魚或甲殼類，軟 Other products of fish or KGM

體類水產動物或其他 crustaceans, molluscs or
水產無脊椎動物產品 other aquatic invertebrates;
；第三章所列死動物 dead animals of Chapter 3
0511.99.10 00 2 蠶卵，蠶砂 Eggs, silkworm and KGM 免稅Free 免稅Free 免稅Free B01
silkworm dung (PA,GT,NI,SV,HN,
NZ,SG)
0511.99.20 00 0 皮屑及皮廢料 Parings and waste of raw KGM 7.5% 免稅Free 7.5% 551 531
mides or skins (PA,GT,NI,SV,HN,
NZ,SG)
0511.99.30 00 8 供飼養魚類用之蠶蛹 Chrysalis of silkworm for KGM 4% 免稅Free 5% B01
feeding fish (PA,GT,NI,SV,HN,
NZ,SG)
0511.99.40 00 6 馬鬃、馬尾毛或馬鬃廢 Horsehair,horse tail hair and KGM 免稅Free 免稅Free 免稅Free B01
料，不論是否有夾層支 horsehair waste, whether or (PA,GT,NI,SV,HN,
持物在內 not put up as a layer with or NZ,SG)
without supporting material
183 Ch. 05 183

國定稅率
Tariff Rate
碼 Unit 規
0511.99.50 00 3 牛族動物毛、毛廢料 Bovine animal hair and KGM 免稅Free 免稅Free 免稅Free B01
，不論是否有夾層支持 Bovine animal hair waste, (PA,GT,NI,SV,HN, MW0
物在內 whether or not put up as a NZ,SG)
layer with or without
supporting material
0511.99.60 00 1 動物性天然海棉 Natural sponges of animal KGM 9% 免稅Free 25%

origin (PA,GT,NI,SV,HN,
NZ,SG)
0511.99.91 其他動物精液 Other animal semen 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
10 2 人類精液 Human semen DOS 501 524
KGM MW0
20 0 種畜禽精液 Semen for livestock and DOS 401 441
poultry breeding KGM B01
MW0
90 5 其他動物精液 Other animal semen DOS B01
KGM MW0
0511.99.92 動物胚胎 Animal embryo 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
10 1 人類胚胎 Human embryos KGM 501 524
MW0
20 9 種畜禽胚胎 Embryos for livestock and KGM 401 441
poultry breeding B01
MW0
90 4 其他動物胚胎 Other animal embryos KGM B01
MW0
0511.99.99 其他動物產品；第一章 Other animal products; dead 免稅Free 免稅Free 免稅Free
所列不適於人類食用之 animals of Chapter 1, unfit (PA,GT,NI,SV,HN,
死動物 for human consumption NZ,SG)
21 1 殭蠶（包括中藥用） Silkworm (incl. for Chinese KGM 502

drugs)
23 9 蟲餌（釣魚用） Worm baits (for fishing) KGM B01
24 8 蟲餌（熱帶魚飼餌） Worm baits (for tropical KGM B01

fish feeding)
31 9 蝴蝶，供標本用 Butterflies, for art works KGM B01
39 1 未列名昆蟲類，供標 Insects, n.e.s.,for art works KGM B01

本用
40 8 種畜禽卵子 Ovum for livestock and KGM 401 441

poultry breeding B01
MW0
90 7 其他動物產品，第一 Other animal products;dead KGM B01
章所列不適於人類食 animals of Chapter 1, unfit
用之死動物 for human consumption
184 Ch. 05 184

第２類　 SECTION II
植物產品 VEGETABLE PRODUCTS
一、本類「團粒」一詞係指產品經凝聚係由直接壓縮或由 1.- In this Section the term “ pellets ” means products
加入重量未超過3％之黏合劑而成。 which have been agglomerated either directly by
compression or by the addition of a binder in a proportion
not exceeding 3 % by weight.
第６章　 CHAPTER 6
活樹及其他植物；球莖、根及類似品；切花及 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS
裝飾用葉 AND THE LIKE; CUT FLOWERS AND ORNAMENTAL
FOLIAGE
一、除須符合第0601節第二部份規定外，本章僅係指通常 1.- Subject to the second part of heading 06.01, this Chapter
由苗圃或花店供應作種植或裝飾用之各種活樹及活植 covers only live trees and goods (including seedling
物（包括植物苗）；但不包括馬鈴薯、洋蔥、分蔥、 vegetables) of a kind commonly supplied by nursery
蒜頭（大蒜）及其他第7章之產品。 gardeners or florists for planting or for ornamental use;
nevertheless it does not include potatoes, onions, shallots,
garlic or other products of Chapter 7.
二、列入第0603或0604節之貨品應包括全部或部分，以該 2.- Any reference in heading 06.03 or 06.04 to goods of any
貨物所製成之花束、花籃、花圈或類似品、不論是否 kind shall be construed as including a reference to
有其他材料所製成之附件。但不包括歸列第9701節之 bouquets, floral baskets, wreaths and similar articles made
美術拼貼或類似之裝飾板。 wholly or partly of goods of that kind, account not being
taken of accessories of other materials. However, these
headings do not include collages or similar decorative
plaques of heading 97.01.
185 Ch. 06 185

國定稅率
Tariff Rate
碼 Unit 規
0601 鱗莖、塊莖、塊根、球莖 Bulbs, tubers, tuberous roots,

、冠芽及匍匐莖，在休眠 corms, crowns, and rhizomes,
中、生長中、或開花中 dormant, in growth or in flower;
；菊苣及根，不包括第 chicory plants and roots other
１２１２節之根 than roots of heading 12.12
0601.10 鱗莖、塊莖、塊根、球 Bulbs, tubers, tuberous roots,

莖、冠芽及匍匐莖，休 corms, crowns, and rhizomes,
眠中者 dormant
0601.10.00 鱗莖、塊莖、塊根、球 Bulbs, tubers, tuberous roots, 免稅Free 免稅Free 免稅Free

莖、冠芽及匍匐莖，休 corms, crowns, and rhizomes, (PA,GT,NI,SV,HN,
眠中者 dormant NZ,SG)
10 9 一葉蘭球莖，休眠中 Pleione Corms, dormant KGM B01

者
20 7 鬱金香鱗莖，休眠中 Tulip bulbs, dormant KGM B01

者
30 5 水仙鱗莖，休眠中者 Narcissus bulbs, dormant KGM B01
40 3 葉蘭匍匐莖，休眠中 Microstylis arianenis hayata KGM B01

者 rhizomes, dormant
50 0 黃根節蘭，休眠中者 Calanthe striata R. BR. KGM B01

VAR, dormant MW0
61 7 唐菖蒲球莖，休眠中 Gladiolus corms, dormant KGM B01

者 MW0
62 6 百合鱗莖，休眠中者 Lily bulbs, dormant KGM B01

MW0
63 5 風信子鱗莖，休眠中 Hyacinth bulbs, dormant KGM B01
者
64 4 海芋塊莖，休眠中者 Calla tubers, dormant KGM B01

MW0
65 3 金花石蒜鱗莖，休眠 Golden spider bulbs, KGM B01
中者 dormant MW0
66 2 晚香玉鱗莖，休眠中 Tuberosa bulbs, dormant KGM B01

者 MW0
67 1 孤挺花鱗莖，休眠中 Hippeastrum bulbs, KGM B01

者 dormant MW0
90 2 其他鱗莖、塊莖、塊 Other blubs, tubers, KGM B01

根、球莖、冠芽及匍 tuberous roots, corms, MW0
匐莖，休眠中者 crowns, and rhizomes,
dormant
0601.20 鱗莖、塊莖、塊根、球 Bulbs, tubers, tuberous roots,

莖、冠芽及匍匐莖，生 corms, crowns, and rhizomes,
長中或開花中；菊苣及 in growth or in flower; chicory
根 plants and roots
0601.20.10 鱗莖、塊莖、塊根、球 Bulbs, tubers, tuberous roots, 免稅Free 免稅Free 免稅Free

莖、冠芽及匍匐莖，生 corms, crowns, and rhizomes, (PA,GT,NI,SV,HN,
長中 in growth NZ,SG)
10 5 一葉蘭球莖，生長中 Pleione corms, in growth KGM B01

者 MW0
186 Ch. 06 186

國定稅率
Tariff Rate
碼 Unit 規
20 3 鬱金香鱗莖，生長中 Tulip bulbs, in growth KGM B01

者
30 1 水仙鱗莖，生長中者 Narcissus bulbs, in growth KGM B01
40 9 葉蘭匍匐莖，生長中 Microstylis arianensis KGM B01

者 hayata rhizomes, in growth
50 6 黃根節蘭，生長中者 Calanthe striate R. BR. KGM B01

VAR, in growth
61 3 唐菖蒲球莖，生長中 Gladiolus corms, in growth KGM B01

者 MW0
62 2 百合鱗莖，生長中者 Lily bulbs, in growth KGM B01

MW0
63 1 風信子鱗莖，生長中 Hyacinth bulbs, in growth KGM B01
者
64 0 海芋塊莖，生長中者 Calla tubers, in growth KGM B01

MW0
65 9 金花石蒜鱗莖，生長 Golden spider bulbs, in KGM B01
中者 growth MW0
66 8 晚香玉鱗莖，生長中 Tuberosa bulbs, in growth KGM B01

者 MW0
67 7 孤挺花鱗莖，生長中 Hippeastrum bulbs, in KGM B01

者 growth MW0
70 2 香蕉，球莖 Banana, corms KGM B01 441

MW0
90 8 其他鱗莖、塊莖、塊 Other bulbs, tubers, KGM B01
根、球莖、冠芽及匍 tuberous roots, corms, MW0
匐莖，生長中 crowns, and rhizomes, in
growth
0601.20.20 鱗莖、塊莖、塊根、球 Bulbs, tubers, tuberous roots, 20% 免稅Free 35%

莖、冠芽及匍匐莖，開 corms, crowns, and rhizomes, (PA,GT,NI,SV,HN,
花中 in flower NZ) 12% (SG)
10 3 一葉蘭球莖，開花中 Pleione corms, in flower PCE B01

者 KGM MW0
20 1 鬱金香鱗莖，開花中 Tulip bulbs, in flower PCE B01

者 KGM
30 9 水仙鱗莖，開花中者 Narcissus bulbs, in flower PCE B01

KGM
40 7 葉蘭匍匐莖，開花中 Microstylis arianensis PCE B01
者 hayata rhizomes, in flower KGM
50 4 黃根節蘭，開花中者 Calanthe striate R. BR. PCE B01

VAR, in flower KGM
61 1 唐菖蒲球莖，開花中 Gladiolus corms, in flower PCE B01

者 KGM MW0
62 0 百合鱗莖，開花中者 Lily bulbs, in flower PCE B01

KGM MW0
63 9 風信子鱗莖，開花中 Hyacinth bulbs, in flower PCE B01
者 KGM
64 8 海芋塊莖，開花中者 Calla tubers, in flower PCE B01

KGM MW0
187 Ch. 06 187

國定稅率
Tariff Rate
碼 Unit 規
65 7 金花石蒜鱗莖，開花 Golden spider bulbs, in PCE B01

中者 flower KGM MW0
66 6 晚香玉鱗莖，開花中 Tuberosa bulbs, in flower PCE B01

者 KGM MW0
67 5 孤挺花鱗莖，開花中 Hippeastrum bulbs, in PCE B01

者 flower KGM MW0
90 6 其他鱗莖、塊莖、塊 Other bulbs, tubers, PCE B01

根、球莖、冠芽及匍 tuberous roots, corms, KGM MW0
匐莖，開花中 crowns, and rhizomers, in
flower
0601.20.30 00 3 菊苣及根 Chicory plants and roots KGM 免稅Free 免稅Free 免稅Free B01
(PA,GT,NI,SV,HN,
NZ,SG)
0602 其他活植物（包括根 Other live plants (including their
），插穗及裔芽；菇類菌 roots) cuttings and slips;
種 mushroom spawn
0602.10 未長根插穗及裔芽 Unrooted cuttings and slips
0602.10.10 00 8 梨，未長根插穗及裔芽 Pear, unrooted cuttings and KGM 免稅Free 免稅Free 免稅Free B01
slips (PA,GT,NI,SV,HN, MW0
NZ,SG)
0602.10.90 其他未長根插穗及裔芽 Other unrooted cuttings and 免稅Free 免稅Free 30%
slips (PA,GT,NI,SV,HN,
NZ,SG)
10 9 香蕉，吸芽 Banana, suckers KGM B01 441
MW0
20 7 甘蔗，未長根插穗 Sugar-cane, unrooted KGM B01 441
cuttings MW0
30 5 茶樹枝條 Tea tree branch KGM B01 441

MW0
40 3 番石榴枝條 Guava branch KGM B01 441
MW0
90 2 其他未長根插穗及裔 Other unrooted cuttings and KGM B01
芽 slips MW0
0602.20 食用果實及堅果之樹 Trees, shrubs and bushes,

，灌木及矮叢樹，已否 grafted or not, of kinds which
接枝均在內 bear edible fruit or nuts
0602.20.00 食用果實及堅果之樹 Trees, shrubs and bushes, 17% 免稅Free 30%

，灌木及矮叢樹，已否 grafted or not, of kinds which (PA,NI,NZ,SG)
接枝均在內 bear edible fruit or nuts 3.4% (GT) 5.6%
(SV,HN)
11 5 杏樹，已否接枝均在 Apricot tree, grafted or not KGM B01
內
12 4 櫻桃樹，已否接枝均 Cherry tree, grafted or not KGM B01

在內
13 3 栗樹，已否接枝均在 Chestnut tree, grafted or not KGM B01

內
14 2 李樹，已否接枝均在 Plum tree, grafted or not KGM B01

內 MW0
15 1 胡桃樹，已否接枝均 Walnut tree, grafted or not KGM B01

在內
188 Ch. 06 188

國定稅率
Tariff Rate
碼 Unit 規
16 0 柿樹，已否接枝均在 Persimmon tree, grafted or KGM B01

內 not MW0
17 9 棗樹，已否接枝均在 Jujube tree, grafted or not KGM B01

內 MW0
18 8 蘋果樹，已否接枝均 Apple tree, grafted or not KGM B01

在內 MW0
21 3 桃樹，已否接枝均在 Peach tree, grafted or not KGM B01

內 MW0
22 2 梨樹，已否接枝均在 Pear tree, grafted or not KGM B01

內 MW0
23 1 椰子樹，已否接枝均 Coconut tree, grafted or not KGM B01

在內 MW0
24 0 枇杷樹，已否接枝均 Loquat tree, grafted or not KGM B01

在內 MW0
25 9 檸檬樹，已否接枝均 Lemon tree, grafted or not KGM B01

在內 MW0
26 8 葡萄樹，已否接枝均 Grape inie, grafted or not KGM B01

在內 MW0
27 7 番石榴樹，已否接枝 Guavas tree, grafted or not KGM B01 441

均在內 MW0
30 2 香蕉，組織培養苗 Banana, tissue culture KGM B01 441

seedling MW0
90 9 其他食用果樹及堅果 Other edible fruit or nut KGM B01

之樹、灌木及矮樹叢 trees, shrubs and bushes, MW0
，已否接枝均在內 grafted or not
0602.30 山杜鵑及杜鵑，已否接 Rhododendrons and azaleas,

枝均在內 grafted or not
0602.30.00 00 6 山杜鵑及杜鵑，已否接 Rhododendrons and azaleas, KGM 20% 免稅Free 30% B01
枝均在內 grafted or not (PA,GT,NI,SV,HN,
NZ,SG)
0602.40 玫瑰，已否接枝均在內 Rose, grafted or not
0602.40.00 00 4 玫瑰，已否接枝均在內 Rose, grafted or not KGM 17% 免稅Free 30% B01
NZ) 10.2% (SG)
0602.90.10 菇類菌種 Mushroom spawn 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 9 含有毒品成分之菇類 Mushroom spawn, KGM 111 111
菌種（其成分係指行 containing narcotics (the B01 S01
政院依「毒品危害防 composition of which is as
制條例」第二條第三 set forth in article 2.3 of
項公告之各級毒品） Executive Yuan "Statute for
Narcotics Hazard Control")
90 2 其他菇類菌種 Other mushroom spawn KGM B01 441

MP1
0602.90.91 其他活植物苗 Other plant seedlings 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
189 Ch. 06 189

國定稅率
Tariff Rate
碼 Unit 規
10 1 茶苗 Tea seedling KGM B01 441

MW0
21 8 胡蘆竹苗 Bamboo planting stock with KGM B01
ball-shaped intermade MW0
29 0 其他竹苗 Other bamboo planting KGM B01 441

stock
30 7 蘭科植物瓶苗 Flasked culture orchid KGM B01

seedling MW0
41 4 蝴蝶蘭苗 Phalaenopsis seedling KGM B01

MW0
42 3 石斛蘭苗 Dendrobium seedling KGM B01
MW0
43 2 文心蘭苗 Oncidium seedling KGM B01
MW0
44 1 東洋蘭苗 Cymbidium hybridum hort KGM B01
seedling MW0
45 0 國蘭苗 Other cymbidium seedling KGM B01

MW0
46 9 仙履蘭苗 Lady slipper orchid KGM B01
seedling
47 8 嘉德麗雅蘭苗 Cattleya seedling KGM B01

MW0
49 6 其他蘭科植物苗 Other orchid seedling KGM B01
MW0
51 1 馬拉巴栗苗 Pachira seedling KGM B01
MW0
52 0 蘇鐵苗 Sago cycad seedling KGM B01
MW0
53 9 巴西鐵樹苗 Fragrant dracaena seedling KGM B01
MW0
54 8 袖珍椰子苗 Chamaedorea seedling KGM B01
MW0
55 7 白鶴芋苗 Zantedeschia seedling KGM B01
MW0
56 6 粗肋草苗 Aglaonema seedling KGM B01
MW0
57 5 蔓綠絨苗 Philodendron seedling KGM B01
MW0
58 4 黛粉葉苗 Dieffonbachia seedling KGM B01
MW0
61 9 火鶴苗 Anthurium seedling KGM B01
MW0
70 8 甘蔗，組織培養苗 Sugar-cane, tissue culture KGM B01 441
seedling MW0
90 4 其他活植物苗 Other plant seedling KGM B01

MW0
0602.90.99 其他活植物 Other live plants 24% 免稅Free 30%
(PA,GT,NI,SV,HN,
NZ) 14.4% (SG)
11 2 蝴蝶蘭 Phalaenopsis, live KGM B01

MW0
12 1 石斛蘭 Dendrobium, live KGM B01
MW0
13 0 文心蘭 Oncidium, live KGM B01
MW0
14 9 東洋蘭 Cymbidium hybridum hort, KGM B01
live MW0
190 Ch. 06 190

國定稅率
Tariff Rate
碼 Unit 規
15 8 國蘭 Other cymbidium, live KGM B01

MW0
16 7 仙履蘭 Lady slipper orchid, live KGM B01
17 6 嘉德麗雅蘭 Cattleya,live KGM B01

MW0
19 4 其他蘭科植物 Other orchid, live KGM B01
MW0
21 0 馬拉巴栗 Pachira, live KGM B01
MW0
22 9 蘇鐵 Sago cycad, live KGM B01
MW0
23 8 巴西鐵樹 Fragrant dracaena, live KGM B01
MW0
24 7 袖珍椰子 Chamaedorea, live KGM B01
MW0
25 6 白鶴芋 Zantedeschia, live KGM B01
MW0
26 5 粗肋草 Aglaonema, live KGM B01
MW0
27 4 蔓綠絨 Philodendron, live KGM B01
MW0
28 3 黛粉葉 Dieffonbachia, live KGM B01
MW0
31 8 火鶴 Anthurium, live KGM B01
MW0
90 6 其他活植物 Other live plants KGM B01
MW0
0603 花束用或裝飾用之切花及 Cut flowers and flower buds of a
花蕾，鮮、乾、染色、漂 kind suitable for bouquets or for
白、塗裝或其他方式處理 ornamental purposes, fresh,
者 dried, dyed, bleached,
impregnated or otherwise
prepared
－鮮： Fresh
0603.11 玫瑰 Roses
0603.11.00 00 8 玫瑰，鮮 Roses,fresh KGM 20% 免稅Free 45% B01

NZ,SG) MW0
0603.12 康乃馨 Carnations
0603.12.00 00 7 康乃馨，鮮 Carnations,fresh KGM 20% 免稅Free 45% B01

NZ,SG)
0603.13 蘭花 Orchids
0603.13.00 蘭花，鮮 Orchids,fresh 20% 免稅Free 45%

(PA,GT,NI,SV,HN,
NZ,SG)
10 4 文心蘭，鮮 Oncidium, fresh KGM B01
MW0
20 2 蝴蝶蘭，鮮 Phalaenopsis, fresh KGM B01
MW0
30 0 石斛蘭，鮮 Dendrobium, fresh KGM B01
MW0
40 8 東洋蘭，鮮 Cymbidium hybridum hort, KGM B01
fresh MW0
50 5 仙履蘭，鮮 Lady slipper orchid, fresh KGM B01

MW0
60 3 嘉德麗雅蘭，鮮 Cattleya, fresh KGM B01
MW0
90 7 其他蘭花，鮮 Other orchid, fresh KGM B01
MW0
191 Ch. 06 191
國定稅率
Tariff Rate
碼 Unit 規
0603.14 菊花 Chrysanthemums
0603.14.00 00 5 菊花，鮮 Chrysanthemums,fresh KGM 20% 免稅Free 45% B01

NZ,SG) MW0
0603.15 百合（百合屬） Lilies (Lilium spp.)
0603.15.00 00 4 百合，鮮 Lilies, fresh KGM 20% 免稅Free 45% B01

NZ) 12% (SG)
0603.19.10 00 8 鴉片罌粟花，鮮 Opium poppier, fresh KGM 22% 免稅Free 45% 522 522
(PA,NI,NZ,SG) B01
4.6% (GT) 7.5%
(SV,HN)
0603.19.90 其他花束用或裝飾用之 Other cut flowers and flower 20% 免稅Free 45%
切花及花蕾，鮮 buds of a kind suitable for (PA,GT,NI,SV,HN,
bouquets or for ornamental NZ) 12% (SG)
purposes, fresh
11 8 唐菖蒲，鮮 Gladiolus, fresh KGM B01

MW0
12 7 火鶴花，鮮 Anthurium, fresh KGM B01
MW0
14 5 海芋，鮮 Calla, fresh KGM B01
MW0
15 4 金花石蒜，鮮 Golden spider, fresh KGM B01
MW0
16 3 洋桔梗，鮮 Lisianthus, fresh KGM B01
MW0
17 2 晚香玉，鮮 Tuberosa, fresh KGM B01
MW0
18 1 鬱金香，鮮 Tulip, fresh KGM B01
MW0
90 2 其他花束用或裝飾用 Other cut flower and flower KGM B01
之切花及花蕾，鮮 buds of a kind suitable for F02
bouquets or for ornamental MW0
purposes, fresh
0603.90.10 00 0 鴉片罌粟花，乾製或經 Opium poppier, dried or KGM 22% 免稅Free 45% 522 522
其他處理 otherwise prepared (PA,NI,NZ,SG) B01
4.6% (GT) 7.5%
(SV,HN)
0603.90.90 00 3 其他花束用或裝飾用之 Other cut flower and flower KGM 18% 免稅Free 45% B01
切花及花蕾，乾、染色 buds of a kind suitable for (PA,GT,NI,SV,HN,
、漂白，塗裝或用其他 bouquets or for ornamental NZ) 10.8% (SG)
方式處理者 purposes, dyed, bleached,
prepared
0604 花束用或裝飾用之各種植 Foliage, branches and other

物之枝葉及其他部分（花 parts of plants, without flowers
朵及花蕾除外）、苔藻蘚 or flower buds, and grasses,
、地衣及草，不論鮮、乾 mosses and lichens, being goods
、染色、漂白，塗裝或用 of a kind suitable for bouquets
其他方式處理者 or ornamental purposes, fresh,
dried, dyed, bleached,
prepared
0604.20 鮮 Fresh
192 Ch. 06 192

國定稅率
Tariff Rate
碼 Unit 規
0604.20.11 00 3 水苔，鮮 Sphagnum moss, fresh KGM 免稅Free 免稅Free 免稅Free B01
(PA,GT,NI,SV,HN,
NZ,SG)
0604.20.19 00 5 其他苔藻蘚及地衣，鮮 Other mosses and lichens, KGM 17% 免稅Free 45% B01
fresh (PA,GT,NI,SV,HN,
NZ,SG)
0604.20.20 00 2 聖誕樹，針葉樹類 Christmas trees (coniferous), KGM 10% 免稅Free 20% B01
fresh (PA,GT,NI,SV,HN, MW0
NZ) 6% (SG)
0604.20.30 00 0 花束用或裝飾用之各種 Foliage, branches and other KGM 20% 免稅Free 45% B01
植物之枝葉及其他部分 parts of plants, without (PA,GT,NI,SV,HN, MW0
，花朵及花蕾除外，鮮 flowers or flower buds, being NZ) 12% (SG)
goods of a kind suitable for
bouquets or ornamental
purposes, fresh
0604.20.41 00 7 韓國草皮，鮮 Mascareen grass, fresh KGM 20% 免稅Free 45% B01
(PA,NI,NZ) 4% MW0
(GT) 6.6% (SV,HN)
12% (SG)
0604.20.49 00 9 其他觀賞用草皮，鮮 Other ornamental grass, fresh KGM 20% 免稅Free 45% B01
(PA,NI,NZ) 4% MW0
(GT) 6.6% (SV,HN)
12% (SG)
0604.90.11 00 8 其他水苔 Other sphagnum moss KGM 免稅Free 免稅Free 免稅Free B01
(PA,GT,NI,SV,HN,
NZ,SG)
0604.90.19 00 0 其他苔藻蘚及地衣 Other mosses and lichens KGM 17% 免稅Free 45% B01
(PA,GT,NI,SV,HN,
NZ,SG)
0604.90.90 00 2 其他花束用或裝飾用之 Other foliage, branches and KGM 10% 免稅Free 25% B01
各種植物之枝葉及其他 other parts of plants, without (PA,GT,NI,SV,HN,
部份，花朵及花蕾除外 flowers or flower buds, being NZ,SG)
，乾、染色、漂白、塗 goods of a kind suitable for
裝或用其他方式處理者 bouquets or ornamental
purposes, dried, dyed,
bleached, impregnated or
otherwise prepared
193 Ch. 06 193

第７章　 CHAPTER 7
食用蔬菜及部分根菜與塊莖菜類 EDIBLE VEGETABLES AND CERTAIN ROOTS AND
TUBERS
一、本章不包括第1214節所列芻秣產品。 1.- This Chapter does not cover forage products of heading
12.14.
二、第0709、0710、0711及0712節內所稱「蔬菜」包括食 2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “
用磨菇、松露、橄欖、續隨子、葫蘆、南瓜、茄子、 vegetables ” includes edible mushrooms, truffles, olives,
甜玉米、蕃椒類或甜椒類果實、茴香、芫荽菜、蛇床 capers, marrows, pumpkins, aubergines, sweet corn (Zea
子、茵陳萵、水芹及香薄荷（歐亞產芳香薄荷）。 mays var. saccharata), fruits of the genus Capsicum or of
the genus Pimenta, fennel, parsley, chervil, tarragon, cress
and sweet marjoram (Majorana hortensis or Origanum
majorana).
三、除了以下所列之外，第0712節包括從第0701至0711節 3.- Heading 07.12 covers all dried vegetables of the kinds
所含全部乾蔬菜： falling in headings 07.01 to 07.11, other than :
（甲）去殼之乾豆類蔬菜（第0713節）； (a) dried leguminous vegetables, shelled (heading 07.13);
（乙）第1102至1104節各式甜玉米； (b) sweet corn in the forms specified in headings 11.02 to
11.04;
（丙）馬鈴薯粉、細粒、細粉、細片、顆粒及團粒（第 (c) flour, meal, powder, flakes, granules and pellets of
1105節）； potatoes (heading 11.05);
（丁）第0713節之乾豆類蔬菜之粉、細粒及細粉（第1106 (d) flour, meal and powder of the dried leguminous vegetables
節）。 of heading 07.13 (heading 11.06).
四、本章不包括乾、壓或磨碎之蕃椒類或甜椒類（第 4.- However, dried or crushed or ground fruits of the genus
0904節）。 Capsicum or of the genus Pimenta are excluded from this
Chapter (heading 09.04).
一、為應付因颱風或豪雨等不可抗力之災害，致蔬菜供應 1.- In case a necessity of urgent import is settled down by the
短缺，而有緊急進口以調節國內供需之必要時，於行 Council of Agriculture, Ministry of Economic Affairs and
政院農業委員會會商財政部、經濟部後函請財政部公 Ministry of Finance to adjust the shortage of vegetable
告之一定期間內，輸入稅則第0702至0709節（稅則號 supplies caused by irresistible disaster such as typhoon
別第07031010、07032010、07032090及07061000等 and heavy rain etc, tariff rates of items under headings
4款除外）之貨品，按原稅率減半徵稅。 0702 to 0709 (other than divisions 0703.10.10,
0703.20.10, 0703.20.90 and 0706.10.00) shall be half
exempted if imported within a certain period of time
publicly notified by the Ministry of Finance.
二、輸入稅則第07032010號之蒜球，經行政院農業委員會 2.- Imported garlic bulb under division 0703.20.10, if
證明確供種植用者免稅。 covered by a certificate issued by Council of Agriculture,
Executive Yuan, certifying that it is used for sowing, is
exempt from duty.
194 Ch. 07 194

國定稅率
Tariff Rate
碼 Unit 規
0701 馬鈴薯，生鮮或冷藏 Potatoes, fresh or chilled
0701.10 種薯 Seed
0701.10.00 00 0 種薯 Seed KGM 免稅Free 免稅Free 15% B01

NZ,SG)
0701.90.00 00 3 馬鈴薯（種薯除外 Potatoes (other than seed), KGM 15% 免稅Free (NI) 7.5% 25% B01
），生鮮或冷藏 fresh or chilled (NZ) 9% (SG) 15% F01
(PA,GT,SV,HN) MW0
0702 番茄，生鮮或冷藏 Tomatoes, fresh or chilled
0702.00 番茄，生鮮或冷藏 Tomatoes, fresh or chilled
0702.00.00 00 1 番茄，生鮮或冷藏 Tomatoes, fresh or chilled KGM 10% 免稅Free 10% B01
NZ) 6% (SG) MW0
0703 洋蔥、分蔥、大蒜、韮蔥 Onions, shallots, garlic, leeks

及其他蔥屬蔬菜，生鮮或 and other alliaceous vegetables,
冷藏 fresh or chilled
0703.10 洋蔥及分蔥 Onions and shallots
0703.10.10 00 6 洋蔥，生鮮或冷藏 Onions, fresh or chilled KGM 25% 免稅Free 42.5% B01
(GT,NI,SV,HN) F01
12.5% (NZ) 15% MW0
(SG) 25% (PA)
0703.10.20 00 4 分蔥，生鮮或冷藏 Shallots, fresh or chilled KGM 20% 免稅Free 40% 465
(GT,NI,SV,HN,NZ, B01
SG) 20% (PA) F01
MW0
0703.20 大蒜 Garlic
0703.20.10 00 4 種植用蒜球 Garlic bulb for planting KGM 新臺幣27元新臺幣27元/公斤新臺幣32元 G 114
/公斤 NT$27/KGM /公斤 B01
NT$27/KG (PA,GT,NI,SV,HN, NT$32/KG MW0
M SG) 免稅Free (NZ) M
0703.20.90 00 7 其他大蒜，生鮮或冷藏 Other garlic, fresh or chilled KGM 新臺幣27元新臺幣13.5元/公斤新臺幣32元 G 114
/公斤 NT$13.5/KGM (NZ) /公斤 B01
NT$27/KG 新臺幣27元/公斤 NT$32/KG F01
NT$27/KGM MW0
M M
(PA,GT,NI,SV,HN,
SG)
0703.90 韮蔥及其他蔥屬蔬菜 Leeks and other alliaceous
vegetables
0703.90.00 00 1 韮蔥及其他蔥屬蔬菜 Leeks and other alliaceous KGM 20% 免稅Free (PA,NZ) 40% B01
，生鮮或冷藏 vegetables, fresh or chilled 4% (GT) 6.6% F01
(NI,SV,HN) 12% MW0
(SG)
0704 白菜類、花椰菜、球莖甘 Cabbages, cauliflowers,
藍、無頭甘藍及類似可供 kohlrabi, kale and similar edible
食用蕓苔屬蔬菜，生鮮或 brassicas, fresh or chilled
冷藏
0704.10 花椰菜及青花菜 Cauliflowers and headed

broccoli
0704.10.00 00 7 花椰菜及青花菜，生鮮 Cauliflowers and headed KGM 20% 免稅Free 36% B01
或冷藏 broccoli, fresh or chilled (PA,GT,SV,HN) F01
6.6% (NI) 10% (NZ) MW0
12% (SG)
0704.20 抱子甘藍 Brussels sprouts
195 Ch. 07 195

國定稅率
Tariff Rate
碼 Unit 規
0704.20.00 00 5 抱子甘藍，生鮮或冷藏 Brussels sprouts, fresh or KGM 20% 免稅Free 40% B01
chilled (PA,NZ,SG) 4% F01
(GT) 6.6% MW0
(NI,SV,HN)
0704.90.10 00 8 白菜，生鮮或冷藏 Chinese cabbage or PE-TSAI KGM 20% 免稅Free (PA,NZ) 40% B01
(Pak Choi), fresh or chilled 4% (GT) 6.6% F01
(NI,SV,HN) 12% MW0
(SG)
0704.90.90 球莖甘藍、無頭甘藍及 Kohlrabi, kale and similar 20% 免稅Free 32.5%
類似可供食用蕓苔屬蔬 edible brassica, fresh or (PA,GT,SV,HN,NZ)
菜，生鮮或冷藏 chilled 6.6% (NI) 12% (SG)
11 8 基因改造油菜，生鮮 Genetically modified Colza KGM B01

或冷藏 (Brassica napus), fresh or F01
chilled MW0
12 7 非基因改造油菜，生 Non-genetically modified KGM B01

鮮或冷藏 Colza, fresh or chilled F01
MW0
90 2 其他球莖甘藍、無頭 Other Kohlrabi, kale and KGM B01
甘藍及類似可供食用 similar edible brassica, F01
蕓苔屬蔬菜，生鮮或 fresh or chilled MW0
冷藏
0705 萵苣及菊苣，生鮮或冷藏 Lettuce (Lactuca sativa) and

chicory (Cichorium spp.), fresh
or chilled
－萵苣︰ -Lettuce:
0705.11 結球萵苣 Cabbage lettuce (head lettuce)
0705.11.00 00 5 結球萵苣，生鮮或冷藏 Cabbage lettuce (head KGM 20% 免稅Free (PA,NZ) 27% B01
lettuce), fresh or chilled 4% (GT) 6.6% F01
(NI,SV,HN) 12% MW0
(SG)
0705.19.00 00 7 其他萵苣，生鮮或冷藏 Other lettuce, fresh or chilled KGM 20% 免稅Free (PA,NZ) 30% B01
4% (GT) 6.6% F01
(NI,SV,HN) 12% MW0
(SG)
－野苦苣︰ -Chicory:
0705.21 野苦苣 Witloof chicory (Cichorium

intybus var. foliosum)
0705.21.00 00 3 野苦苣，生鮮或冷藏 Witloof chicory (Cichorium KGM 20% 免稅Free 40% B01
intybus var. foliosum), fresh (PA,NZ,SG) 4% F01
or chilled (GT) 6.6%
(NI,SV,HN)
0705.29.00 00 5 其他野苦苣，生鮮或冷 Other chicory, fresh or KGM 20% 免稅Free 40% B01
藏 chilled (PA,NZ,SG) 4% F01
(GT) 6.6%
(NI,SV,HN)
0706 胡蘿蔔、蕪菁、火焰菜、 Carrots, turnips, salad beetroot,
婆羅門參、根芹菜、蘿蔔 salsify, celeriac, radishes and
及類似可供食用根菜，生 similar edible roots, fresh or
鮮或冷藏 chilled
0706.10 胡蘿蔔及蕪菁 Carrots and turnips
196 Ch. 07 196

國定稅率
Tariff Rate
碼 Unit 規
0706.10.00 00 5 胡蘿蔔及蕪菁，生鮮或 Carrots and turnips, fresh or KGM 20% 免稅Free 40% B01
冷藏 chilled (PA,GT,NI,SV,HN) F01
10% (NZ) 12% (SG) MW0
0706.90.00 火焰菜、婆羅門參、根 Salad beetroot, salsify, 20% 免稅Free (PA,NZ) 40%

芹菜、蘿蔔及類似可供 celeriac, radishes and similar 4% (GT) 6.6%
食用根菜，生鮮或冷藏 edible roots, fresh or chilled (NI,SV,HN) 12%
(SG)
10 6 蘿蔔，生鮮或冷藏 Radishes, fresh or chilled KGM B01
F01
90 9 火焰菜、婆羅門參、 Salad beetroot, salsify, KGM B01
根芹菜及其他類似可 celeriac and other similar F01
供食用根菜，生鮮或 edible roots, fresh or chilled
冷藏
0707 胡瓜及小胡瓜，生鮮或冷 Cucumbers and gherkins, fresh

藏 or chilled
0707.00 胡瓜及小胡瓜，生鮮或 Cucumbers and gherkins, fresh

冷藏 or chilled
0707.00.00 00 6 胡瓜及小胡瓜，生鮮或 Cucumbers and gherkins, KGM 20% 免稅Free (PA,NZ) 40% B01
冷藏 fresh or chilled 4% (GT) 6.6% F01
(NI,SV,HN) 12% MW0
(SG)
0708 豆類蔬菜，去殼或帶殼 Leguminous vegetables, shelled
，生鮮或冷藏 or unshelled, fresh or chilled
0708.10 豌豆 Peas (Pisum sativum)
0708.10.00 00 3 豌豆，生鮮或冷藏 Peas (Pisum sativum), fresh KGM 20% 免稅Free 40% B01
or chilled (PA,GT,SV,HN,NZ) F01
6.6% (NI) 12% (SG) MW0
0708.20 豇豆、菜豆 Beans (Vigna spp., Phaseolus

spp.)
0708.20.00 00 1 豇豆、菜豆，生鮮或冷 Beans (Vigna spp., Phaseolus KGM 20% 免稅Free 40% B01
藏 spp.), fresh or chilled (PA,GT,NI,SV,HN, F01
NZ) 12% (SG) MW0
0708.90 其他豆類蔬菜 Other leguminous vegetables
0708.90.00 其他豆類蔬菜，生鮮或 Other leguminous vegetables, 20% 免稅Free 40%

冷藏 fresh or chilled (PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
10 4 毛豆 Vegetable soybean KGM B01
F01
MW0
90 7 其他豆類植物，生鮮 Other leguminous KGM B01
或冷藏 vegetables, fresh or chilled F01
MW0
0709 其他蔬菜，生鮮或冷藏 Other vegetables, fresh or
chilled
0709.20 蘆筍 Asparagus
0709.20.00 蘆筍，生鮮或冷藏 Asparagus, fresh or chilled 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ) 3% (SG)
10 8 白蘆筍，生鮮或冷藏 White asparagus, fresh or KGM B01

chilled F01
MW0
197 Ch. 07 197

國定稅率
Tariff Rate
碼 Unit 規
20 6 綠蘆筍，生鮮或冷藏 Green asparagus, fresh or KGM B01

chilled F01
MW0
0709.30 茄子 Aubergines (egg-plants)
0709.30.00 00 8 茄子，生鮮或冷藏 Aubergines (egg-plants), KGM 25% 免稅Free (PA,NZ) 40% B01
fresh or chilled 5% (GT) 8.3% F01
(NI,SV,HN) 15% MW0
(SG)
0709.40 芹菜（根芹菜除外） Celery other than celeriac
0709.40.00 00 6 芹菜（根芹菜除外 Celery other than celeriac, KGM 15% 免稅Free 24% B01
），生鮮或冷藏 fresh or chilled (PA,GT,NI,SV,HN, F01
NZ) 9% (SG) MW0
－菇類及麥蕈︰ -Mushrooms and truffles:
0709.51 蘑菇屬之菇類 Mushrooms of the genus

Agaricus
0709.51.10 00 0 洋菇，生鮮或冷藏 Mushroom, fresh or chilled KGM 24% 免稅Free (PA,NZ) 40% B01
4.8% (GT) 8% F01
(SG)
0709.51.90 00 3 其他蘑菇屬之菇類，生 Other mushrooms of the KGM 24% 免稅Free (PA,NZ) 50% B01
鮮或冷藏 genus Agaricus, fresh or 4.8% (GT) 8% F01
chilled (NI,SV,HN) 14.4% MW0
(SG)
0709.59.10 00 2 香菇，生鮮或冷藏 Shiitake (Lentinus edodes), KGM 20% 免稅Free (PA) 4.5% 50% B01
fresh or chilled (GT) 7.1% (SV,HN) F01
8% (NI) 10% (NZ) MW0
12% (SG)
0709.59.20 00 0 草菇，生鮮或冷藏 Straw mushroom (Volvariella KGM 24% 免稅Free (PA,NZ) 50% B01
volvacea) , fresh or chilled 4.8% (GT) 8% F01
(SG)
0709.59.30 00 8 松露，生鮮或冷藏 Truffles, fresh or chilled KGM 24% 免稅Free 40% B01
(PA,NZ,SG) 4.8% F01
(GT) 8% MW0
(NI,SV,HN)
0709.59.90 其他食用菇類，生鮮或 Other edible mushrooms , 24% 免稅Free (PA,NZ) 50%
冷藏 fresh or chilled 4.8% (GT) 8%
(NI,SV,HN) 14.4%
(SG)
10 3 杏鮑菇，生鮮或冷藏 King oyster mushrooms, KGM B01
fresh or chilled F01
MW0
20 1 金針菇，生鮮或冷藏 Golden mushrooms, fresh KGM B01
or chilled F01
MW0
90 6 其他食用菇類，生鮮 Other edible mushrooms, KGM B01
或冷藏 fresh or chilled F01
MW0
0709.60 辣椒及甜椒類果實 Fruits of the genus Capsicum
or of the genus Pimenta
0709.60.00 00 1 辣椒及甜椒類果實，生 Fruits of the genus Capsicum KGM 20% 免稅Free 35% B01
鮮或冷藏 or of the genus Pimenta, (PA,GT,NI,SV,HN, F01
fresh or chilled NZ) 12% (SG)
0709.70 菠菜、番杏（毛菠菜 Spinach, New Zealand spinach

）及山菠菜 and orache spinach (garden
spinach)
198 Ch. 07 198

國定稅率
Tariff Rate
碼 Unit 規
0709.70.00 00 9 菠菜、番杏（毛菠菜 Spinach, New Zealand KGM 20% 免稅Free (PA,NZ) 35% B01
）及山菠菜，生鮮或冷 spinach and orache spinach 4% (GT) 6.6% F01
藏 (garden spinach), fresh or (NI,SV,HN) 12% MW0
chilled (SG)
─其他︰ -Other :
0709.91 朝鮮薊（球狀） Globe artichokes
0709.91.00 00 4 朝鮮薊，生鮮或冷藏 Globe artichokes, fresh or KGM 10% 免稅Free 40% B01
NZ,SG)
0709.92 橄欖 Olives
0709.92.00 00 3 橄欖，生鮮或冷藏 Olives, fresh or chilled KGM 10% 免稅Free 20% B01
NZ,SG)
0709.93 南瓜（南瓜屬） Pumpkins, squash and gourds
(Cucurbita spp.)
0709.93.00 00 2 南瓜（南瓜屬），生鮮 Pumpkins, squash and KGM 25% 免稅Free 40% B01
或冷藏 gourds, fresh or chilled (PA,GT,SV,HN,SG) F01
8.3% (NI) 12.5%
(NZ)
0709.99.10 甜玉米，生鮮或冷藏 Sweet corn, fresh or chilled 20% 免稅Free 35%

(PA,GT,SV,HN,NZ)
6.6% (NI) 12% (SG)
10 2 基因改造甜玉米，生 Genetically modified sweet KGM B01

鮮或冷藏 corn, fresh or chilled F01
MW0
20 0 非基因改造甜玉米 Non-genetically modified KGM B01
，生鮮或冷藏 sweet corn, fresh or chilled F01
MW0
0709.99.90 其他蔬菜，生鮮或冷藏 Other vegetables, fresh or 25% 免稅Free 40%
chilled (PA,GT,SV,HN,NZ)
8.3% (NI) 15% (SG)
11 4 竹筍，生鮮或冷藏 Bamboo shoots, fresh or KGM B01

chilled F01
MW0
12 3 慈菇，生鮮或冷藏 Arrowhead, fresh or chilled KGM B01
F01
13 2 冬瓜，生鮮或冷藏 Waxgourd, fresh or chilled KGM B01
F01
14 1 扁蒲（蒲瓜、匏子 Calabash gourd, fresh or KGM B01
），生鮮或冷藏 chilled F01
15 0 絲瓜，生鮮或冷藏 Vegetable sponge (lufla), KGM B01

MW0
16 9 隼人瓜，生鮮或冷藏 Chayote, fresh or chilled KGM B01
F01
18 7 越瓜，生鮮或冷藏 Oriental pickling melon, KGM B01
21 2 苦瓜，生鮮或冷藏 Balsam pear, fresh or KGM B01

chilled F01
22 1 金針菜，生鮮或冷藏 Day-lily, fresh or chilled KGM B01

F01
MW0
23 0 山葵（山萮菜），生 Wasabi Japanese horse- KGM B01
鮮或冷藏 radish (Wasabia japonica), F01
fresh or chilled
199 Ch. 07 199

國定稅率
Tariff Rate
碼 Unit 規
90 8 其他蔬菜，生鮮或冷 Other vegetable, fresh or KGM B01

藏 chilled F01
MP1
0710 冷凍蔬菜（未煮或蒸煮或 Vegetables (uncooked or cooked
水煮） by steaming or boiling in water),
frozen
0710.10 馬鈴薯 Potatoes
0710.10.00 00 9 冷凍馬鈴薯 Potatoes, frozen KGM 15% 免稅Free (PA,NZ) 28% F01
3% (GT) 5% MW0
(NI,SV,HN) 9%
(SG)
－豆類蔬菜，帶殼或去 -Leguminous vegetables,
殼︰ shelled or unshelled:
0710.21.00 00 6 冷凍豌豆 Peas (Pisum sativum), frozen KGM 15% 免稅Free 27% F01
(PA,GT,SV,HN,NZ)
5% (NI) 9% (SG)
0710.22 菜豆、豇豆 Beans (Vigna spp., Phaseolus

spp.)
0710.22.00 00 5 冷凍菜豆、豇豆 Beans (Vigna spp., Phaseolus KGM 20% 免稅Free 27% F01
spp.), frozen (PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
0710.29.10 00 6 冷凍紅豆（包括海紅豆 Frozen red beans (incl. KGM 新臺幣22元新臺幣11元/公斤新臺幣27元 G F01
、赤小豆、紅竹豆） Adzuki bean, all varieties, /公斤 NT$11/KGM (NZ) /公斤 MW0
and red long bean) NT$22/KG 新臺幣16.1元/公斤 NT$27/KG
M NT$16.1/KGM (SG) M
新臺幣22元/公斤
NT$22/KGM
(PA,GT,NI,SV,HN)
0710.29.90 其他冷凍豆類蔬菜 Other leguminous vegetables, 25% 免稅Free (PA,NZ) 40%

frozen 5% (GT) 8.3%
(NI,SV,HN) 15%
(SG)
11 6 冷凍毛豆仁 Vegetable soybean, shelled, KGM F01 454
frozen MW0
19 8 冷凍帶莢毛豆 Vegetable soybean, in shell, KGM F01 454

frozen MW0
90 0 其他冷凍豆類蔬菜 Other leguminous KGM F01

vegetables, frozen
0710.30 菠菜、番杏（毛菠菜 Spinach, New Zealand spinach

）及山菠菜 and orache spinach (garden
spinach)
0710.30.00 00 5 冷凍菠菜、番杏（毛菠 Spinach, New Zealand KGM 20% 免稅Free (PA,NZ) 30% F01
菜）及山菠菜 spinach and orache spinach 4% (GT) 6.6%
(garden spinach), frozen (NI,SV,HN) 12%
(SG)
0710.40 甜玉米 Sweet corn
0710.40.00 冷凍甜玉米 Sweet corn, frozen 20% 免稅Free (PA,NZ) 25%

4% (GT) 6.6%
(NI,SV,HN) 12%
(SG)
10 1 基因改造甜玉米，冷 Genetically modified sweet KGM F01
凍 corn, frozen MW0
200 Ch. 07 200

國定稅率
Tariff Rate
碼 Unit 規
20 9 非基因改造甜玉米 Non-genetically modified KGM F01

，冷凍 sweet corn, frozen MW0
0710.80 其他蔬菜 Other vegetables
0710.80.10 冷凍蘆筍 Asparagus, frozen 5% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ) 3% (SG)
10 0 冷凍白蘆筍 White asparagus, frozen KGM F01
20 8 冷凍綠蘆筍 Green asparagus, frozen KGM F01

MP1
0710.80.20 00 0 冷凍胡蘿蔔 Carrots, frozen KGM 25% 免稅Free 35% F01
(PA,GT,SV,HN,NZ)
8.3% (NI) 15% (SG)
0710.80.30 00 8 冷凍青花菜 Broccoli, frozen KGM 20% 免稅Free 30% F01

(PA,GT,SV,HN,NZ)
7.4% (NI) 12% (SG)
0710.80.90 其他冷凍蔬菜 Other vegetables, frozen 20% 免稅Free 30%

(PA,GT,SV,HN,NZ)
6.6% (NI) 12% (SG)
10 3 冷凍竹筍 Bamboo shoots, frozen KGM F01

MW0
22 9 冷凍花椰菜 Cauliflower, frozen KGM F01
31 8 冷凍洋菇 Mushroom, frozen KGM F01

MP1
32 7 冷凍草菇 Straw mushroom, frozen KGM F01
41 6 基因改造油菜，冷凍 Genetically modified Colza KGM F01

(Brassica napus), frozen
42 5 非基因改造油菜，冷 Non-genetically modified KGM F01

凍 Colza, frozen
90 6 其他冷凍蔬菜 Other vegetables, frozen KGM F01

MP1
0710.90 混合蔬菜 Mixtures of vegetables
0710.90.00 00 2 冷凍混合蔬菜 Mixtures of vegetables, KGM 20% 免稅Free (PA,NZ) 35% F01
frozen 4% (GT) 6.6%
(NI,SV,HN) 12%
(SG)
0711 暫時保藏之蔬菜（例如 Vegetables provisionally
，使用二氧化硫氣體、存 preserved (for example, by
於鹽水、硫磺水或其他保 sulphur dioxide gas, in brine, in
藏用溶液中）惟不適於即 sulphur water or in other
時食用者 preservative solutions), but
unsuitable in that state for
immediate consumption
0711.20.00 00 6 暫時保藏之橄欖 Olives, provisionally KGM 10% 免稅Free 10% F01

preserved (PA,GT,NI,SV,HN,
NZ,SG)
0711.40 胡瓜及小黃瓜 Cucumbers and gherkins
0711.40.00 00 2 暫時保藏之胡瓜及小黃 Cucumbers and gherkins, KGM 20% 免稅Free 35% F01
瓜 provisionally preserved (PA,GT,SV,HN,NZ)
6.6% (NI) 12% (SG)
－菇類及麥蕈： -Mushrooms and truffles :
201 Ch. 07 201

國定稅率
Tariff Rate
碼 Unit 規

Agaricus
0711.51.00 暫時保藏之蘑菇屬菇類 Mushrooms of the genus 20% 免稅Free (PA,NZ) 40%

Agaricus , provisionally 4% (GT) 6.6%
preserved (NI,SV,HN) 12%
(SG)
10 6 暫時保藏之洋菇 Mushroom, provisionally KGM F01
preserved
90 9 其他暫時保藏之蘑菇 Other mushrooms of the KGM F01

屬菇類 genus Agaricus ,
0711.59.00 00 0 暫時保藏之其他食用菇 Other edible mushrooms and KGM 20% 免稅Free (PA,NZ) 40% F01
類及麥蕈 truffles , provisionally 4% (GT) 6.6%
preserved (NI,SV,HN) 12%
(SG)
0711.90 其他蔬菜；混合蔬菜 Other vegetables; mixtures of
vegetables
0711.90.10 00 9 暫時保藏之蕃茄 Tomatoes, provisionally KGM 10% 免稅Free 10% F01

NZ) 6% (SG)
0711.90.20 00 7 暫時保藏之洋蔥 Onions, provisionally KGM 20% 免稅Free 50% F01

NZ) 12% (SG)
0711.90.30 00 5 暫時保藏之續隨子（山 Capers (Capparis ssp.), KGM 17% 免稅Free 25% F01
柑仔屬） provisionally preserved (PA,GT,NI,SV,HN,
NZ,SG)
0711.90.90 暫時保藏之其他蔬菜 Other vegetables ; mixtures 20% 免稅Free 40%
；混合蔬菜 of vegetables , provisionally (PA,GT,NI,SV,HN,
preserved NZ) 12% (SG)
11 9 暫時保藏之大頭菜 Large rooted mustard, KGM F01

14 6 暫時保藏之竹筍 Bamboo shoots, KGM F01

provisionally preserved MW0
90 3 其他暫時保藏之蔬菜 Other vegetables, KGM B01

provisionally preserved F01
0712 乾蔬菜，整粒（株）、切 Dried vegetables, whole, cut,

塊、切片、切碎或粉狀 sliced, broken or in powder, but
，但未經進一步處理 not further prepared
0712.20 洋蔥 Onions
0712.20.00 00 5 乾洋蔥 Onions, dried KGM 20% 免稅Free 42.5% B01

NZ,SG)
－菇類、木耳（木耳屬 -Mushrooms , wood ears
）、銀耳（銀耳屬）及 (Auricularia spp.) , jelly fungi
麥蕈： (Tremella spp.) and truffles :

Agaricus
0712.31.10 00 0 乾洋菇 Mushrooms (Agaricus KGM 30% 免稅Free 42.5% F01

bisporus), dried (PA,GT,NI,SV,HN,
NZ) 18% (SG)
202 Ch. 07 202

國定稅率
Tariff Rate
碼 Unit 規
0712.31.90 00 3 其他蘑菇屬之乾菇類 Other mushrooms of the KGM 30% 免稅Free (PA,NZ) 50% F01
genus Agaricus , dried 6% (GT) 10%
(NI,SV,HN) 18%
(SG)
0712.32 木耳（木耳屬） Wood ears (Auricularia spp.)
0712.32.00 00 1 乾木耳﹝木耳屬﹞ Wood ears (Auricularia spp.) KGM 30% 免稅Free (PA,NZ) 50% F01
, dried 6% (GT) 10% MW0
(NI,SV,HN) 18%
(SG)
0712.33 銀耳（銀耳屬） Jelly fungi (Tremella spp.)
0712.33.00 00 0 乾銀耳﹝銀耳屬﹞ Jelly fungi (Tremella spp.) , KGM 30% 免稅Free (PA,NZ) 50% F01
dried 6% (GT) 10%
(NI,SV,HN) 18%
(SG)
0712.39.10 00 2 乾草菇 Straw mushroom (Volvariella KGM 30% 免稅Free (PA,NZ) 50% F01
volvacea) , dried 6% (GT) 10%
(NI,SV,HN) 18%
(SG)
0712.39.20 00 0 乾香菇 Shiitake (Lentinus edodes) , KGM 新臺幣新臺幣184.5元/公新臺幣 G F01
dried 369元/公斤斤NT$184.5/KGM 434元/公斤 MW0
NT$369/KG (NZ) 新臺幣369元 NT$434/KG
M /公斤NT$369/KGM M
(PA,GT,NI,SV,HN,
SG)
0712.39.90 00 5 其他乾菇類及乾麥蕈 Other mushrooms and KGM 30% 免稅Free (PA,NZ) 50% F01
truffles , dried 6% (GT) 10%
(NI,SV,HN) 18%
(SG)
0712.90 其他蔬菜；混合蔬菜 Other vegetables; mixtures of
vegetables
0712.90.10 00 8 乾百合 Lily bulb dried KGM 15% 免稅Free 17.5% B01
NZ,SG)
0712.90.21 00 5 乾甜玉米種子 Sweet corn seed, dried KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
0712.90.29 其他乾甜玉米 Other sweet corn, dried 20% 免稅Free 35%
(PA,GT,NI,SV,HN,
NZ) 12% (SG)
10 5 基因改造其他乾甜玉 Genetically modified other KGM B01

米 sweet corn, dried F01
MW0
20 3 非基因改造其他乾甜 Non-genetically modified KGM B01
玉米 other sweet corn, dried F01
MW0
0712.90.30 00 4 乾馬鈴薯，不論切塊或 Potatoes whether or not cut KGM 20% 免稅Free 50% B01
切片，但未經進一步處 or sliced but not further (PA,NI,NZ,SG) 4% F01
理 prepared, dried (GT) 6.6% (SV,HN) MW0
0712.90.40 00 2 乾蒜球，整粒、切塊、 Dried garlic bulb, whole, cut, KGM 新臺幣27元新臺幣13.5元/公斤新臺幣32元 G 114
切片、切碎或粉 sliced, broken or in powder /公斤 NT$13.5/KGM (NZ) /公斤 B01
NT$27/KG 新臺幣27元/公斤 NT$32/KG F01
NT$27/KGM MW0
M M
(PA,GT,NI,SV,HN,
SG)
0712.90.50 00 9 乾金針菜 Day lily, dried KGM 新臺幣58元新臺幣58元/公斤新臺幣68元 G F01
/公斤 NT$58/KGM /公斤 MW0
NT$58/KG (PA,GT,NI,SV,HN, NT$68/KG
203 Ch. 07 203

國定稅率
Tariff Rate
碼 Unit 規
0712.90.90 其他乾蔬菜；混合乾蔬 Other vegetables, dried; 20% 免稅Free 37.5%

菜 mixtures of vegetables, dried (PA,GT,SV,HN,NZ)
6.6% (NI) 12% (SG)
30 5 乾分蔥 Shallot, dried KGM B01

F01
40 3 混合乾蔬菜 Mixtures of vegetables, KGM B01
dried F01
MW0
90 2 其他乾蔬菜 Other vegetables, dried KGM B01
F01
0713 去莢之乾豆類蔬菜，不論 Dried leguminous vegetables,
已否去皮或剖開 shelled, whether or not skinned
or split
0713.10.10 00 4 豌豆種子 Pea seed KGM 免稅Free 免稅Free 免稅Free 402

NZ,SG)
0713.10.90 00 7 其他乾豌豆，不論已否 Other dried peas (Pisum KGM 免稅Free 免稅Free 20% B01
去皮或剖開 sativum),whether or not (PA,GT,NI,SV,HN, F01
skinned or split NZ,SG)
0713.20 雞豆（回回豆） Chickpeas (garbanzos)
0713.20.00 00 4 乾雞豆（回回豆），不 Dried chickpeas (Garbanzos), KGM 8.5% 免稅Free 20% B01
論已否去皮或剖開 whether or not skinned or (PA,GT,NI,SV,HN, F01
split NZ,SG)
－菜豆、豇豆類︰ -Beans (Vigna spp., Phaseolus

spp.):
0713.31 小黑豆或綠豆 Beans of the species Vigna

mungo (L.) Hepper or Vigna
radiata (L.) Wilczek
0713.31.10 00 9 乾綠豆 Dried mung bean (Vigna KGM 20% 免稅Free 32% B01
radiata (L.) Wilczek) (PA,GT,NI,SV,HN, F01
NZ) 12% (SG)
0713.31.20 00 7 乾小黑豆 Dried black gram (Vigna KGM 8.5% 免稅Free 20% B01
mungo (L.) Hepper) (PA,GT,NI,SV,HN, F01
NZ) 5.1% (SG)
0713.32 小紅豆（紅豆） Small red (Adzuki) beans

(Phaseolus or Vigna angularis)
0713.32.00 00 0 乾紅豆（包括海紅豆、 Dried red beans (Phaseolus KGM 新臺幣22元新臺幣11元/公斤新臺幣26元 G B01
赤小豆、紅竹豆） or Vigna angularis), (incl. /公斤 NT$11/KGM (NZ) /公斤 F01
Adzuki bean, all varieties and NT$22/KG 新臺幣22元/公斤 NT$26/KG MW0
red long bean) M NT$22/KGM M
(PA,GT,NI,SV,HN,
SG)
0713.33 菜豆（四季豆、敏豆 Kidney beans, including white
），包括白豆 pea beans (Phaseolus vulgaris)
0713.33.10 00 7 菜豆（四季豆、敏豆 Kidney beans seed, including KGM 免稅Free 免稅Free 免稅Free 402
）種子，包括白豆種子 white pea beans seed (PA,GT,NI,SV,HN, B01
NZ,SG)
0713.33.90 00 0 其他乾菜豆（四季豆、 Other kidney beans, KGM 5% 免稅Free 20% B01
敏豆），包括白豆 including white pea beans (PA,GT,NI,SV,HN, F01
(phaseolus vulgaris), dried NZ) 3% (SG)
0713.34 斑巴拉豆 Bambara beans (Vigna

subterranea or Voandzeia
subterranea)
204 Ch. 07 204

國定稅率
Tariff Rate
碼 Unit 規
0713.34.10 00 6 斑巴拉豆種子 Bambara bean seed KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
0713.34.90 00 9 其他斑巴拉豆 Other bambara beans KGM 8.5% 免稅Free 20% B01
NZ) 5.1% (SG)
0713.35 豇豆 Cow peas (Vigna unguiculata)
0713.35.10 00 5 豇豆種子 Cow pea seed KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
0713.35.90 00 8 其他豇豆 Other cow peas KGM 8.5% 免稅Free 20% B01
NZ) 5.1% (SG)
0713.39.20 00 9 其他菜豆、豇豆種子 Other bean seed(vigna spp., KGM 免稅Free 免稅Free 免稅Free 402
phaseolus spp.) (PA,GT,NI,SV,HN, B01
NZ,SG)
0713.39.90 00 4 其他菜豆、豇豆類 Other beans (Vigna spp., KGM 8.5% 免稅Free 20% B01
Phaseolus spp.) (PA,GT,NI,SV,HN, F01
NZ) 5.1% (SG)
0713.40 洋扁豆 Lentils
0713.40.00 00 0 乾金麥豌（洋扁豆） Lentils, dried KGM 5% 免稅Free 20% B01

NZ,SG)
0713.50 蠶豆（大種蠶豆）及馬 Broad beans (Vicia faba var.
豆（中及小種蠶豆） major) and horse beans (Vicia
faba var. equina, Vicia faba
var. minor)
0713.50.10 00 5 蠶豆種子 Broad bean seed KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
0713.50.90 00 8 其他乾蠶豆（大種蠶豆 Other broad beans (Vicia KGM 8.5% 免稅Free 20% B01
）及乾馬豆（中及小種 faba var. major), dried, and (PA,GT,NI,SV,HN, F01
蠶豆） horse beans (Vicia faba var. NZ,SG)
equina and Vicia faba var.
minor), dried
0713.60 樹豆 Pigeon peas (Cajanus cajan)
0713.60.10 00 3 樹豆種子 Pigeon pea seed KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
0713.60.90 00 6 其他樹豆 Other pigeon peas KGM 8.5% 免稅Free 20% B01
NZ) 5.1% (SG)
0713.90.10 00 7 其他乾豆類蔬菜種子 Other dried leguminous KGM 免稅Free 免稅Free 免稅Free 402
vegetable seeds (PA,GT,NI,SV,HN, B01
NZ,SG)
0713.90.90 00 0 其他乾豆類蔬菜 Other dried leguminous KGM 8.5% 免稅Free 20% B01
vegetable (PA,GT,NI,SV,HN, F01
NZ) 5.1% (SG)
205 Ch. 07 205

國定稅率
Tariff Rate
碼 Unit 規
0714 樹薯、葛根、草蘭球根、 Manioc, arrowroot, salep,

菊芋、甘藷及其他富含澱 Jerusalem artichokes, sweet
粉或菊糖成分之類似根莖 potatoes and similar roots and
、塊莖，生鮮、冷藏、冷 tubers with high starch or inulin
凍或乾燥，不論是否切片 content, fresh, chilled, frozen or
或為團粒狀者均在內；西 dried, whether or not sliced or in
the form of pellets; sago pith
榖莖髓
0714.10 樹薯 Manioc (Cassava)
0714.10.10 00 3 樹薯（木薯），生鮮、 Manioc (Cassava), fresh, KGM 5% 免稅Free 12% B01

冷藏或乾 chilled or dried (PA,GT,NI,SV,HN, F01
NZ,SG)
0714.10.20 00 1 冷凍樹薯（木薯） Manioc (Cassava), frozen KGM 20% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0714.20 甘藷 Sweet potatoes
0714.20.10 00 1 甘藷，生鮮、冷藏或乾 Sweet potatoes, fresh, chilled KGM 10% 免稅Free 10% B01
or dried (PA,GT,NI,SV,HN, F01
NZ) 6% (SG) MW0
0714.20.20 00 9 冷凍甘藷 Sweet potatoes, frozen KGM 20% 免稅Free 50% F01
NZ) 12% (SG)
0714.30 山藥（薯蕷屬） Yams (Dioscorea spp.)
0714.30.10 00 9 山藥，乾 Yam, dried KGM 免稅Free 免稅Free 免稅Free B01

NZ,SG)
0714.30.20 00 7 山藥，生鮮或冷藏 Yam, fresh or chilled KGM 16% 免稅Free (PA,NZ) 40% B01
3.2% (GT) 5.3% F01
(NI,SV,HN) 9.6% MW0
(SG)
0714.30.30 00 5 山藥，冷凍 Yam, frozen KGM 20% 免稅Free (PA,NZ) 50% F01
4.4% (GT) 7% MW0
(SV,HN) 7.6% (NI)
12% (SG)
0714.40 芋頭（芋屬） Taro (Colocasia spp.)
0714.40.10 00 7 芋頭，生鮮、冷藏或乾 Taro, fresh, chilled or dried KGM 16% 免稅Free 40% B01
NZ) 9.6% (SG) MW0
0714.40.20 00 5 芋頭，冷凍 Taro, frozen KGM 20% 免稅Free 50% F01

NZ) 12% (SG)
0714.50 箭葉黃體芋（千年芋屬 Yautia (Xanthosoma spp.)

）
0714.50.10 00 4 箭葉黃體芋，生鮮、冷 Yautia, fresh, chilled or dried KGM 16% 免稅Free 40% B01
藏或乾 (PA,GT,NI,SV,HN, F01
NZ) 9.6% (SG) MW0
0714.50.20 00 2 箭葉黃體芋，冷凍 Yautia, frozen KGM 20% 免稅Free 50% F01

NZ) 12% (SG)
0714.90.11 00 5 荸薺，生鮮、冷藏或乾 Water chestnuts,fresh, chilled KGM 16% 免稅Free 25% B01
NZ) 9.6% (SG)
206 Ch. 07 206

國定稅率
Tariff Rate
碼 Unit 規
0714.90.12 00 4 冷凍荸薺 Water chestnuts,frozen KGM 20% 免稅Free 50% F01

(PA,NI,NZ,SG)
4.4% (GT) 7%
(SV,HN)
0714.90.21 00 3 葛根，生鮮、冷藏或乾 Arrowroot, fresh, chilled or KGM 15% 免稅Free 15% 502
dried (PA,GT,NI,SV,HN, B01
NZ,SG)
0714.90.22 00 2 冷凍葛根 Arrowroot, frozen KGM 20% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0714.90.91 其他屬第０７１４節之 Other articles of heading 16% 免稅Free 40%
貨品，生鮮、冷藏或乾 07.14,fresh, chilled or dried (PA,GT,NI,SV,HN,
NZ) 9.6% (SG)
10 6 蓮藕，生鮮、冷藏或 Lotus roots, fresh, chilled KGM 514

乾 or dried B01
MP1
90 9 其他屬第０７１４節 Other articles of heading KGM B01
之貨品，生鮮、冷藏 07.14, fresh, chilled or F01
或乾 dried MP1
0714.90.92 00 7 其他屬第０７１４節之 Other articles of heading KGM 20% 免稅Free 50% F01
貨品，冷凍 07.14, frozen (PA,GT,NI,SV,HN, MW0
NZ) 12% (SG)
207 Ch. 07 207

第８章　 CHAPTER 8
食用果實及堅果；柑橘屬果實或甜瓜之外皮 EDIBLE FRUIT AND NUTS; PEEL OF CITURS
FRUIT OR MELONS
一、本章不包括非食用堅果及果實。 1.- This Chapter does not cover inedible nuts or fruits.
二、冷藏之果實及堅果應按與其相當之新鮮果實及堅果作 2.- Chilled fruits and nuts are to be classified in the same
同樣分類。 headings as the corresponding fresh fruits and nuts.
三、本章之乾果實或乾堅果可以部分復水，或為下列目的 3.- Dried fruit or dried nuts of this Chapter may be partially
而加以處理： rehydrated, or treated for the following purposes :
（甲）為保藏或保持其穩定性（例如經適當熱處理、燻硫 (a) For additional preservation or stabilisation (for example,
處理、添加山梨酸或山梨酸鉀）； by moderate heat treatment, sulphuring, the addition of
sorbic acid or potassium sorbate),
（乙）為改善或保持其外觀（例如添加植物油或少量之葡 (b) To improve or maintain their appearance (for example, by
萄糖漿）， the addition of vegetable oil or small quantities of glucose
syrup),
但必須保持乾果實或乾堅果之特性。 provided that they retain the character of dried fruit or
dried nuts.
二、輸入原產於巴拿馬共和國並歸屬於稅則第08031000、 2.- The importation of bananas originating in the Republic of
08039000號之香蕉，適用第2欄稅率免稅者，以每年 Panama under divisions 0803.10.00, 0803.90.00 not
進口總數量未超過1500公噸且由中華民國管理該等產 exceeding the annual quota quantity 1500 MT, shall be in
品之核配為限；其每年進口總數量未超過1500公噸而 column 2 rates and be exempted from customs duties, and
由巴拿馬共和國管理該等產品之核配者，依第98章該 this applies only as the ROC administers the allocation of
等產品所屬稅則號別所訂稅率徵稅。超過該數量者依 quota of this goods; for the annual importation quantity
該等產品之第1欄稅率徵稅。 not exceeding 1500 MT, where the allocation of quota of
this goods is administered by the Republic of Panama, the
tariff rate of the tariff number concerned under chapter 98
shall apply. Any importation quantity exceeding that
amount shall be subject to the customs duties of column 1
rates.
三、輸入原產於巴拿馬共和國並歸屬於稅則第08043000號 3.- The importation of pineapples originating in the Republic
之鳳梨，適用第2欄稅率免稅者，以每年進口總數量 of Panama under division 0804.30.00, not exceeding the
未超過2000公噸且由中華民國管理該等產品之核配為 annual quota quantity 2000 MT, shall be in column 2
限；其每年進口總數量未超過2000公噸而由巴拿馬共 rates and be exempted from customs duties, and this
和國管理該等產品之核配者，依第98章該等產品所屬 applies only as the ROC administers the allocation of
稅則號別所訂稅率徵稅。超過該數量者依該等產品之 quota of this goods; for the annual importation quantity
第1欄稅率徵稅。 not exceeding 2000 MT, where the allocation of quota of
this goods is administered by the Republic of Panama, the
tariff rate of the tariff number concerned under chapter 98
shall apply. Any importation quantity exceeding that
rates.
208 Ch. 08 208

國定稅率
Tariff Rate
碼 Unit 規
0801 椰子、巴西栗及腰果，鮮 Coconuts, Brazil nuts and

或乾，不論是否去殼或去 cashew nuts, fresh or dried,
皮 whether or not shelled or peeled
－椰子︰ -Coconuts:
0801.11 脫水者 Desiccated
0801.11.00 00 8 脫水椰子 Desiccated coconuts KGM 2.5% 免稅Free 2.5% B01

NZ,SG)
0801.12 剝殼者 In the inner shell (endocarp)
0801.12.00 00 7 剝殼椰子 Coconuts, shelled KGM 120% 免稅Free (NZ) 161% B01
120% F01
SG)
0801.19.00 其他椰子 Other coconuts 120% 免稅Free (NZ) 161%

120%
(PA,GT,NI,SV,HN,
SG)
10 8 其他椰子，帶殼者 Other coconuts, whole KGM B01
F01
MW0
90 1 其他椰子 Other coconuts KGM B01
F01
MW0
─巴西栗︰ -Brazil nuts:
0801.21 帶殼者 In shell
0801.21.10 00 4 鮮巴西栗，帶殼者 Brazil nuts, in shell, fresh KGM 16% 免稅Free 40% B01
NZ,SG)
0801.21.20 00 2 乾巴西栗，帶殼者 Brazil nuts, in shell, dried KGM 20% 免稅Free 40% B01
NZ,SG)
0801.22 去殼者 Shelled
0801.22.10 00 3 鮮巴西栗，去殼者 Brazil nuts, shelled, fresh KGM 16% 免稅Free 40% B01
NZ,SG)
0801.22.20 00 1 乾巴西栗，去殼者 Brazil nuts, shelled, dried KGM 20% 免稅Free 40% B01
NZ,SG)
－腰果︰ -Cashew nuts:
0801.31.10 00 2 鮮腰果，帶殼者 Fresh cashew nuts, in shell KGM 16% 免稅Free 25% B01
NZ,SG)
0801.31.20 00 0 乾腰果，帶殼者 Dried cashew nuts, in shell KGM 新臺幣免稅Free 新臺幣41元 B01
26.2元/公斤 (PA,GT,NI,SV,HN, /公斤或25% F01
徵稅 NT$41/KG
NT$26.2/KG M or 25%
whichever is higher
higher
0801.32.10 00 1 鮮腰果，去殼者 Fresh cashew nuts, shelled KGM 16% 免稅Free 25% B01
NZ,SG)
209 Ch. 08 209

國定稅率
Tariff Rate
碼 Unit 規
0801.32.20 00 9 乾腰果，去殼者 Dried cashew nuts, shelled KGM 新臺幣免稅Free 新臺幣41元 B01
26.2元/公斤 (PA,GT,NI,SV,HN, /公斤或25% F01
徵稅 NT$41/KG
NT$26.2/KG M or 25%
whichever is higher
higher
0802 其他鮮、乾堅果，不論是 Other nuts, fresh or dried,
否去殼或去皮 whether or not shelled or peeled
－扁桃仁： -Almonds:
0802.11.10 00 5 帶殼甜扁桃仁，鮮或乾 Sweet almonds, in shell, KGM 5% 免稅Free 10% B01

fresh or dried (PA,GT,NI,SV,HN, F01
NZ,SG)
0802.11.20 00 3 帶殼苦扁桃仁，鮮或乾 Bitter almonds, in shell, fresh KGM 新臺幣4元免稅Free 新臺幣4元 B01
or dried /公斤或10% (PA,GT,NI,SV,HN, /公斤或10% F01
NT$4/KGM NT$4/KGM
or 10% or 10%
higher higher
0802.12.10 00 4 去殼甜扁桃仁，鮮或乾 Sweet almonds, shelled, fresh KGM 2.5% 免稅Free 10% B01
NZ,SG)
0802.12.20 00 2 去殼苦扁桃仁，鮮或乾 Bitter almonds, shelled, fresh KGM 新臺幣4元免稅Free 新臺幣4元 502
or dried /公斤或10% (PA,GT,NI,SV,HN, /公斤或10% B01
NT$4/KGM NT$4/KGM
or 10% or 10%
higher higher
－榛實或榛子（榛屬 -Hazelnuts or filberts (Corylus
）︰ spp.):
0802.21.00 00 5 帶殼榛實或榛子（榛屬 Hazelnuts or filberts (Corylus KGM 7.5% 免稅Free 10% B01
），鮮或乾 spp.), in shelled, fresh or (PA,GT,NI,SV,HN, F01
dried NZ,SG)
0802.22.00 00 4 去殼榛實或榛子（榛屬 Hazelnuts or filberts (Corylus KGM 7% 免稅Free 10% B01

），鮮或乾 spp.), shelled, fresh or dried (PA,GT,NI,SV,HN, F01
NZ,SG)
－胡桃︰ -Walnuts:
0802.31.00 00 3 帶殼胡桃，鮮或乾 Walnuts, in shell, fresh or KGM 5% 免稅Free 10% B01

dried (PA,GT,NI,SV,HN, F01
NZ,SG)
0802.32.00 00 2 去殼胡桃，鮮或乾 Walnuts, shelled, fresh or KGM 5% 免稅Free 10% B01

dried (PA,GT,NI,SV,HN, F01
NZ,SG)
─栗子（栗屬）︰ -Chestnuts (Castanea spp.) :
210 Ch. 08 210

國定稅率
Tariff Rate
碼 Unit 規
0802.41.10 00 9 鮮栗子，帶殼者 Fresh chestnuts, in shell KGM 新臺幣新臺幣1.1元/公斤新臺幣9元 B01
5.8元/公斤或3.2% 從高徵稅 /公斤或25% F01
徵稅 3.2% whichever is NT$9/KGM
NT$5.8/KG higher (GT) 新臺幣 or 25%
M or 16% 1.9元/公斤或5.3% whichever is
5.3% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0802.41.20 00 7 乾栗子，帶殼者 Dried chestnuts, in shell KGM 新臺幣新臺幣2元/公斤或新臺幣16元 B01
10.2元/公斤 3.2% 從高徵稅 /公斤或25% F01
或16% 從高 NT$2/KGM or 3.2% 從高徵稅
NT$10.2/KG (GT) 新臺幣3.4元 M or 25%
M or 16% /公斤或5.3% 從高 whichever is
higher or 5.3% whichever
is higher (SV,HN)
免稅Free
(PA,NI,NZ,SG)
0802.42.10 00 8 鮮栗子，去殼者 Fresh chestnuts, shelled KGM 新臺幣新臺幣1.1元/公斤新臺幣9元 B01
5.8元/公斤或3.2% 從高徵稅 /公斤或25% F01
徵稅 3.2% whichever is NT$9/KGM
NT$5.8/KG higher (GT) 新臺幣 or 25%
M or 16% 1.9元/公斤或5.3% whichever is
5.3% whichever is
higher (SV,HN) 免
稅Free
(PA,NI,NZ,SG)
0802.42.20 00 6 乾栗子，去殼者 Dried chestnuts, shelled KGM 新臺幣新臺幣2元/公斤或新臺幣16元 B01
10.2元/公斤 3.2% 從高徵稅 /公斤或25% F01
或16% 從高 NT$2/KGM or 3.2% 從高徵稅
NT$10.2/KG (GT) 新臺幣3.4元 M or 25%
M or 16% /公斤或5.3% 從高 whichever is
higher or 5.3% whichever
is higher (SV,HN)
免稅Free
(PA,NI,NZ,SG)
─開心果︰ -Pistachios :
0802.51.00 00 8 開心果，帶殼者，鮮或 Pistachios, in shell, fresh or KGM 3% 免稅Free 10% B01

乾 dried (PA,GT,NI,SV,HN, F01
NZ,SG)
0802.52.00 00 7 開心果，去殼者，鮮或 Pistachios, shelled, fresh or KGM 3% 免稅Free 10% B01

乾 dried (PA,GT,NI,SV,HN, F01
NZ,SG)
─夏威夷果︰ -Macadamia nuts :
0802.61.00 00 6 夏威夷果，帶殼者，鮮 Macadamia nuts, in shell, KGM 7.5% 免稅Free 10% B01
或乾 fresh or dried (PA,GT,NI,SV,HN, F01
NZ,SG)
211 Ch. 08 211

國定稅率
Tariff Rate
碼 Unit 規
0802.62.00 00 5 夏威夷果，去殼者，鮮 Macadamia nuts, shelled, KGM 7.5% 免稅Free 10% B01
或乾 fresh or dried (PA,GT,NI,SV,HN, F01
NZ,SG)
0802.70 可樂果（可樂果屬） Kola nuts (Cola spp.)
0802.70.00 00 5 可樂果，無論是否去殼 Kola nuts, whether or not KGM 20% 免稅Free 40% B01
或去果皮，鮮或乾 shelled or peeled, fresh or (PA,GT,NI,SV,HN, F01
dried NZ,SG)
0802.80 檳榔 Areca nuts
0802.80.00 00 3 檳榔，鮮或乾 Areca(betel) nuts, fresh or KGM 新臺幣新臺幣486元/公斤新臺幣 G B01
dried 810元/公斤 NT$486/KGM (SG) 950元/公斤 MW0
M NT$810/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
0802.90.10 00 9 白果（銀杏），鮮或乾 Ginkgo (white nuts), fresh or KGM 20% 免稅Free 35% 513
dried (PA,GT,NI,SV,HN, B01
NZ,SG) F02
0802.90.20 00 7 大胡桃，鮮或乾 Pecans, fresh or dried KGM 7.5% 免稅Free 10% B01
NZ,SG)
0802.90.40 00 3 蓮子，鮮或乾 Lotus seeds, fresh or dried KGM 16% 免稅Free 40% B01
(PA,NI,NZ) 3.4% F01
(GT) 5.5% (SV,HN) MP1
9.6% (SG)
0802.90.50 00 0 松子，鮮或乾 Pine seeds, fresh or dried KGM 16% 免稅Free 25% B01
(PA,NI,NZ,SG) F01
3.4% (GT) 5.5%
(SV,HN)
0802.90.90 00 2 其他食用堅果，無論是 Other edible nuts, whether or KGM 20% 免稅Free 40% B01
否去殼或去果皮，鮮或 not shelled or peeled, fresh or (PA,GT,NI,SV,HN, F01
乾 dried NZ,SG)
0803 鮮或乾香蕉，包括芭蕉 Bananas, including plantains,

fresh or dried
0803.10 芭蕉 Plantains
0803.10.00 鮮或乾芭蕉 Plantains, fresh or dried 100% 免稅Free (PA,NZ) 134%

73.3% (SG) 100%
(GT,NI,SV,HN)
10 5 鮮芭蕉 Fresh plantains KGM B01 446

F01
MW0
20 3 乾芭蕉 Dried plantains KGM F01
0803.90.00 其他鮮或乾香蕉 Other bananas, fresh or dried 100% 免稅Free (PA,NZ) 134%
73.3% (SG) 100%
(GT,NI,SV,HN)
10 8 鮮香蕉 Fresh bananas KGM B01 446

F01
MW0
20 6 乾香蕉 Dried bananas KGM F01
212 Ch. 08 212

國定稅率
Tariff Rate
碼 Unit 規
0804 鮮或乾椰棗(海棗)、無花 Dates, figs, pineapples,

果、鳳梨、酪梨、番石榴 avocados, guavas, mangoes and
、芒果及山竹果 mangosteens,fresh or dried
0804.10 椰棗(海棗) Dates
0804.10.00 椰棗(海棗)，鮮或乾 Dates, fresh or dried 27% 免稅Free 45%

(PA,NI,NZ) 5.4%
(GT) 9% (SV,HN)
16.2% (SG)
10 4 椰棗(海棗)，鮮 Dates, fresh KGM B01

F01
MW0
20 2 椰棗(海棗)，乾 Dates, dried KGM B01
F01
0804.20 無花果 Figs
0804.20.10 00 2 鮮無花果 Fresh figs KGM 10% 免稅Free 25% B01

NZ,SG)
0804.20.20 00 0 乾無花果 Dried figs KGM 10% 免稅Free 35% B01
NZ,SG)
0804.30 鳳梨 Pineapples
0804.30.00 00 2 鳳梨，鮮或乾 Pineapples, fresh or dried KGM 173% 免稅Free (PA) 204% B01
86.5% (NZ) 173% F01
(GT,NI,SV,HN,SG) MW0
0804.40 酪梨 Avocados
0804.40.00 00 0 酪梨，鮮或乾 Avocados, fresh or dried KGM 15% 免稅Free 28% B01
(PA,NI,NZ) 3% F01
(GT) 5% (SV,HN) MW0
9% (SG)
0804.50 番石榴、芒果及山竹果 Guavas, mangoes and
mangosteens
0804.50.10 00 5 番石榴，鮮或乾 Guavas, fresh or dried KGM 35% 免稅Free 50% B01
NZ) 21% (SG) MW0
0804.50.20 芒果，鮮或乾 Mangoes, fresh or dried 60% 免稅Free (NZ) 60% 71%
(PA,GT,NI,SV,HN,
SG)
10 1 芒果，鮮 Mangoes, fresh KGM B01 445

F01
MW0
20 9 芒果，乾 Mangoes, dried KGM B01 445
F01
MW0
0804.50.30 00 1 山竹果（鳳果），鮮或 Mangosteens, fresh or dried KGM 17% 免稅Free 47.5% B01
乾 (PA,GT,NI,SV,HN, F01
NZ,SG)
0805 鮮或乾之柑橘類果實 Citrus fruit, fresh or dried
0805.10 橙 Oranges
0805.10.10 橙（每年三月一日起至 Oranges, fresh or dried 20% 免稅Free (PA,NI) 40%

同年九月三十日止進口 (Imported from lst March to 4% (GT) 6.6%
者），鮮或乾 30th September each year) (SV,HN) 10% (NZ)
12% (SG)
10 1 鮮橙（每年三月一日 Fresh oranges (Imported KGM B01

起至同年九月三十日 from lst March to 30th F01
止進口者） September each year) MW0
213 Ch. 08 213

國定稅率
Tariff Rate
碼 Unit 規
90 4 乾橙（每年三月一日 Dried oranges (Imported KGM B01

起至同年九月三十日 from lst March to 30th F01
止進口者） September each year) MW0
0805.10.90 其他橙，鮮或乾 Other oranges, fresh or dried 30% 免稅Free (PA,NI) 40%
6% (GT) 10%
(SV,HN) 15% (NZ)
18% (SG)
10 4 其他鮮橙 Other Fresh oranges KGM B01

F01
MW0
90 7 其他乾橙 Other dried oranges KGM B01
F01
MW0
－寬皮柑類（包括寬皮 - Mandarins (including
柑、溫州蜜柑）；地中 tangerines and satsumas);
海早橘、螺柑及其他同 clementines, wilkings and
類雜交果實： similar citrus hybrids :
0805.21 寬皮柑類（包括寬皮柑 Mandarins (including

、溫州蜜柑） tangerines and satsumas)
0805.21.10 溫洲蜜柑，鮮或乾 Satsumas, fresh or dried 30% 免稅Free 40%

(PA,NI,NZ) 6.8%
(GT) 10.6%
(SV,HN) 18% (SG)
10 8 鮮溫洲蜜柑 Satsumas, fresh KGM B01

F01
MW0
20 6 乾溫洲蜜柑 Satsumas, dried KGM B01
F01
MW0
0805.21.90 其他寬皮柑類，鮮或乾 Other mandarins, fresh or 35% 免稅Free 40%
dried (PA,NI,NZ) 7%
(GT) 11.6%
(SV,HN) 21% (SG)
10 1 鮮椪柑 Ponkan, Chinese honey KGM B01
orange (or Nagpur suntara) F01
; Citrus reticulata Blanco MW0
(or Citrus poonensis Hort.)
90 4 其他寬皮柑類，鮮或 Other mandarins, fresh or KGM B01

乾 dried F01
MW0
0805.22 地中海早橘 Clementines
0805.22.00 地中海早橘，鮮或乾 Clementines, fresh or dried 30% 免稅Free 40%

(PA,NI,NZ) 6.8%
(GT) 10.6%
(SV,HN) 18% (SG)
10 9 鮮地中海早橘 Clementines, fresh KGM B01

F01
MW0
20 7 乾地中海早橘 Clementines, dried KGM B01
F01
MW0
0805.29.00 00 4 螺柑及其他同類雜交果 Wilkings and similar citrus KGM 35% 免稅Free 40% B01
實，鮮或乾 hybrids, fresh or dried (PA,NI,NZ) 7% F01
(GT) 11.6% MW0
(SV,HN) 21% (SG)
0805.40 葡萄柚，包括柚 Grapefruit, including pomelos
214 Ch. 08 214

國定稅率
Tariff Rate
碼 Unit 規
0805.40.20 00 5 鮮或乾柚 Pomelos, fresh or dried KGM 184% 92% (NZ) 134.9% 216% G B01
(SG) 184% F01
0805.40.91 其他葡萄柚（每年１月 Other grapefruit, fresh or 15% 免稅Free 40%

１日起至同年９月 dried (Imported from 1st (PA,GT,NI,SV,HN,
３０日止進口者），鮮 January to 30th September NZ) 9% (SG)
或乾 each year)
10 7 其他鮮葡萄柚（每年 Other grapefruit, fresh KGM B01

１月１日起至同年 (Imported from 1st January F01
９月３０日止進口者 to 30th September each MW0
） year)
20 5 其他乾葡萄柚（每年 Other grapefruit, dried KGM B01

１月１日起至同年 (Imported from 1st January F01
９月３０日止進口者 to 30th September each MW0
） year)
0805.40.92 其他葡萄柚（每年 Other grapefruit, fresh or 30% 免稅Free 40%

１０月１日起至同年 dried (Imported from 1st (PA,NI,NZ) 6%
１２月３１日止進口者 October to 31st December (GT) 10% (SV,HN)
），鮮或乾 each year) 18% (SG)
10 6 其他鮮葡萄柚（每年 Other grapefruit, fresh KGM B01

１０月１日起至同年 (Imported from 1st October F01
１２月３１日止進口 to 31st December each MW0
者） year)
20 4 其他乾葡萄柚（每年 Other grapefruit, dried KGM B01

１０月１日起至同年 (Imported from 1st October F01
１２月３１日止進口 to 31st December each MW0
者） year)
0805.50 檸檬及萊姆 Lemons (Citrus limon, Citrus

limonum) and limes (Citrus
aurantifolia, Citrus latifolia)
0805.50.10 00 4 檸檬及萊姆（每年一月 Lemons and limes, fresh or KGM 15% 免稅Free 40% B01
一日起至同年九月三十 dried (imported from lst (PA,GT,NI,SV,HN) F01
日止進口者），鮮或乾 January to 30th September 7.5% (NZ) 9% (SG) MW0
each year)
0805.50.90 00 7 其他檸檬及萊姆，鮮或 Other lemons and limes, KGM 30% 免稅Free 40% B01
乾 fresh or dried (PA,GT,NI,SV,HN) F01
15% (NZ) 18% (SG) MW0
0805.90.00 00 8 其他鮮或乾柑橘類果實 Other citrus fruit, fresh or KGM 42.5% 免稅Free (PA,NZ) 42.5% B01
dried 8.5% (GT) 14.1% F01
(SG)
0806 鮮或乾葡萄 Grapes, fresh or dried
0806.10 鮮 Fresh
0806.10.00 00 4 鮮葡萄 Grapes, fresh KGM 20% 免稅Free (PA,NI) 50% B01
4% (GT) 6.6% F01
(SV,HN) 10% (NZ) MW0
12% (SG)
0806.20 乾 Dried
215 Ch. 08 215

國定稅率
Tariff Rate
碼 Unit 規
0806.20.10 00 0 葡萄乾，散裝 Grapes, dried (raisin), in bulk KGM 新臺幣2元免稅Free 新臺幣 F01
/公斤 (PA,GT,NI,SV,HN, 5.5元/公斤
NT$2/KGM NZ,SG) 或20% 從高
徵稅
NT$5.5/KG
M or 20%
whichever is
higher
0806.20.20 00 8 葡萄乾，盒裝 Grapes, dried (raisin), packed KGM 新臺幣2元免稅Free 新臺幣 F01
in boxes /公斤 (PA,GT,NI,SV,HN, 5.5元/公斤
NT$2/KGM NZ,SG) 或20% 從高
徵稅
NT$5.5/KG
M or 20%
whichever is
higher
0807 鮮瓜（包括西瓜）及木瓜 Melons (including watermelons)
and papaws (papayas), fresh
－瓜（包括西瓜）︰ -Melon (including

watermelons):
0807.11 西瓜 Watermelons
0807.11.00 鮮西瓜 Fresh watermelons 25% 免稅Free 50%

(PA,GT,NI,SV,HN,
NZ,SG)
10 0 鮮無子西瓜 Fresh watermelon, seedless KGM B01
F01
MW0
90 3 其他鮮西瓜 Other fresh watermelons KGM B01
F01
MW0
0807.19.10 00 2 鮮蜜瓜 Fresh honey dew melon KGM 25% 免稅Free 50% B01
NZ) 15% (SG) MW0
0807.19.90 00 5 其他鮮瓜類 Other fresh melons KGM 25% 免稅Free 50% B01
(PA,GT,SV,HN,NZ) F01
8.3% (NI) 15% (SG) MW0
0807.20 木瓜 Papaws (papayas)
0807.20.00 00 1 鮮木瓜 Fresh papaws (papayas) KGM 25% 免稅Free 50% B01 445
NZ) 15% (SG) MW0
0808 鮮蘋果，梨及榲桲 Apples, pears and quinces, fresh
0808.10 蘋果 Apples
0808.10.00 00 2 鮮蘋果 Fresh apples KGM 20% 免稅Free 50% B01

(PA,NZ,SG) 4% F01
(GT) 6.6% MW0
(NI,SV,HN)
0808.30 梨 Pears
0808.30.10 00 6 鮮西洋梨 European pears (Pyrus KGM 10% 免稅Free 40% B01
communis), fresh (PA,GT,NI,SV,HN, F01
NZ,SG)
216 Ch. 08 216

國定稅率
Tariff Rate
碼 Unit 規
0808.30.90 00 9 其他鮮梨 Other pears, fresh KGM 新臺幣49元新臺幣24.5元/公斤新臺幣58元 G B01
/公斤 NT$24.5/KGM (NZ) /公斤 F01
NT$49/KG 新臺幣35.9元/公斤 NT$58/KG MW0
NT$49/KGM
(PA,GT,NI,SV,HN)
0808.40 榲桲 Quinces
0808.40.00 00 6 鮮榲桲 Quinces, fresh KGM 25% 免稅Free 40% B01

NZ,SG) MW0
0809 鮮杏、櫻桃、桃子（包括 Apricots, cherries, peaches
油桃）、李子及黑刺李 (including nectarines), plums
and sloes, fresh
0809.10 杏 Apricots
0809.10.00 00 1 鮮杏 Fresh apricots KGM 20% 免稅Free 45% B01

NZ,SG)
─櫻桃︰ -Cherries :
0809.21 酸櫻桃 Sour cherries (Prunus cerasus)
0809.21.00 00 8 酸櫻桃，鮮 Sour cherries, fresh KGM 7.5% 免稅Free 20% B01
NZ,SG)
0809.29.00 00 0 其他鮮櫻桃 Other cherries, fresh KGM 7.5% 免稅Free 20% B01
NZ,SG)
0809.30 桃（包括油桃） Peaches, including nectarines
0809.30.00 鮮桃（包括油桃） Fresh peaches, including 20% 免稅Free 50%

nectarines (PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
10 5 鮮桃 Fresh peaches KGM B01
F01
MW0
20 3 鮮油桃 Fresh nectarines KGM B01
F01
MW0
0809.40 李子及黑刺李 Plums and sloes
0809.40.10 00 3 鮮李子 Fresh plums KGM 20% 免稅Free 35% B01

(PA,NI,NZ) 4% F01
(GT) 6.6% (SV,HN) MW0
12% (SG)
0809.40.20 00 1 鮮黑刺李 Fresh sloes KGM 20% 免稅Free 30% B01
(PA,NI,NZ) 4% F01
(GT) 6.6% (SV,HN)
12% (SG)
0810 其他鮮果實 Other fruit, fresh
0810.10 草莓 Strawberries
0810.10.00 00 8 鮮草莓 Fresh strawberries KGM 20% 免稅Free 40% B01

SG) 10% (NZ) MW0
0810.20 紅刺莓，黑刺莓，桑椹 Raspberries, blackberries,

及洛干莓 mulberries and loganberries
217 Ch. 08 217

國定稅率
Tariff Rate
碼 Unit 規
0810.20.00 00 6 鮮紅刺莓、黑刺莓、桑 Raspberries, blackberries, KGM 7.5% 免稅Free 30% B01

椹、洛干莓 mulberries and loganberries, (PA,GT,NI,SV,HN, F01
fresh NZ,SG) MP1
0810.30 黑醋栗、白醋栗、紅醋 Black, white or red currants

栗及醋栗 and gooseberries
0810.30.00 鮮黑醋栗、白醋栗、紅 Black, white, or red currants 15% 免稅Free 30%

醋栗及醋栗 and gooseberries, fresh (PA,NI,NZ,SG)
3.4% (GT) 5.3%
(SV,HN)
10 2 鮮黑醋栗、白醋栗、 Black, white, or red KGM B01
紅醋栗及醋栗 currants and gooseberries, F01
fresh
0810.40 越橘，鳥嘴莓及其他越 Cranberries, bilberries and

橘屬果實 other fruits of the genus
Vaccinium
0810.40.10 00 0 鮮藍莓 Blueberries, fresh KGM 7.5% 免稅Free 45% B01

NZ,SG)
0810.40.90 00 3 鮮越橘、鳥嘴莓及其他 Cranberries, bilberries and KGM 7.5% 免稅Free 23% B01
越橘屬果實 other fruits of the genus (PA,GT,NI,SV,HN, F01
vaccinium, fresh NZ,SG)
0810.50 奇異果 Kiwifruit
0810.50.00 00 9 鮮奇異果 Kiwifruits, fresh KGM 20% 免稅Free 40% B01

(PA,NI,NZ) 4.8% F01
(GT) 7.3% (SV,HN)
12% (SG)
0810.60 榴槤 Durians
0810.60.00 00 7 鮮榴槤 Durians, fresh KGM 17% 免稅Free 50% B01

(PA,NI,NZ,SG) F01
3.6% (GT) 5.8%
(SV,HN)
0810.70 柿子 Persimmons
0810.70.00 00 5 鮮柿子 Persimmons, fresh KGM 35% 17.5% (NZ) 21% 50% G B01
(SG) 35% F01
0810.90.10 鮮荔枝，桂圓 Litchis, longans, fresh 17% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 鮮荔枝 Litchis, fresh KGM B01 445
F01
MW0
20 5 鮮桂圓 Lungngans, fresh KGM B01
F01
MW0
0810.90.20 00 7 鮮紅毛丹果 Rambutan, fresh KGM 17% 免稅Free 50% B01
NZ,SG) MW0
0810.90.40 00 3 鮮楊桃 Carambolas (starfruit), fresh KGM 30% 免稅Free 50% B01
(PA,NI,NZ) 6.4% F01
(GT) 10.3% MW0
(SV,HN) 18% (SG)
0810.90.60 00 8 鮮釋迦 Sweet Sop KGM 25% 免稅Free 50% B01

(PA,NI,NZ) 5.4% F01
(GT) 8.6% (SV,HN) MW0
15% (SG)
218 Ch. 08 218

國定稅率
Tariff Rate
碼 Unit 規
0810.90.80 鮮棗 Jujubes, fresh 27% 免稅Free 45%

(PA,NI,NZ) 5.4%
(GT) 9% (SV,HN)
16.2% (SG)
10 2 蜜棗，鮮 Jujube(Ziziphus KGM B01

mauritiana), fresh F01
MW0
90 5 其他棗類，鮮 Other Jujube, fresh KGM B01
F01
MW0
0810.90.99 其他鮮果 Other fruits, fresh 30% 免稅Free (PA,NI) 50%
6.4% (GT) 10.3%
(SV,HN) 15% (NZ)
18% (SG)
10 1 鮮蓮霧 Wax apple, fresh KGM B01

F01
MW0
20 9 鮮山楂 Medlars, fresh KGM B01
F01
30 7 鮮梅（日本杏） Mei(Prunus KGM B01
mume)(Japanese apricot), F01
fresh MW0
50 2 鮮紅龍果 Dragon fruits, fresh KGM B01
F01
MW0
90 4 其他鮮果 Other fruits, fresh KGM B01
F01
MP1
0811 冷凍之果實及堅果，未以 Fruit and nuts, uncooked or
水蒸煮或已蒸煮，不論是 cooked by steaming or boiling in
否添加糖或其他甜味料者 water, frozen, whether or not
sweetening matter
0811.10.00 00 7 冷凍草莓 Strawberries, frozen KGM 20% 免稅Free 45% F01

(PA,NI,NZ,SG) 4%
(GT) 6.6% (SV,HN)
0811.20 紅刺莓、黑刺莓、桑椹 Raspberries, blackberries,

及洛干莓、黑醋栗、白 mulberries, loganberries, black,
醋栗、紅醋栗及醋栗 white or red currants and
gooseberries
0811.20.00 00 5 冷凍紅刺莓、黑刺莓、 Raspberries, blackberries, KGM 20% 免稅Free 35% F01

桑椹及洛干莓、黑醋栗 mulberries, loganberries, (PA,NI,NZ,SG) 4%
、白醋栗、紅醋栗及醋 black, white or red currants (GT) 6.6% (SV,HN)
栗 and gooseberries, frozen
0811.90.11 00 7 加糖或加甜味料之冷凍 Frozen fruit and nuts, KGM 10% 免稅Free 40% F01
果實及堅果 containing added sugar or (PA,GT,NI,SV,HN,
other sweetening matter. NZ,SG)
0811.90.21 00 5 未加糖或未加甜味料之 Frozen guava, not containing KGM 26% 免稅Free 45% F01
冷凍番石榴 added sugar or other (PA,GT,NI,SV,HN,
sweetening matter. NZ) 15.6% (SG)
0811.90.22 00 4 未加糖或未加甜味料之 Frozen litchis, not containing KGM 26% 免稅Free 40% F01 445
冷凍荔枝 added sugar or other (PA,GT,NI,SV,HN,
sweetening matter. NZ) 15.6% (SG)
219 Ch. 08 219

國定稅率
Tariff Rate
碼 Unit 規
0811.90.23 00 3 未加糖或未加甜味料之 Frozen banana, not KGM 26% 免稅Free 45% F01
冷凍香蕉 containing added sugar or (PA,GT,NI,SV,HN, MW0
other sweetening matter. NZ) 15.6% (SG)
0811.90.24 00 2 未加糖或未加甜味料之 Frozen mango, not KGM 25% 免稅Free 50% F01 445
冷凍芒果 containing added sugar or (PA,GT,NI,SV,HN, MW0
other sweetening matter. NZ) 15% (SG)
0811.90.25 00 1 未加糖或未加甜味料之 Frozen orange, not KGM 26% 免稅Free 50% F01
冷凍橙類 containing added sugar or (PA,NI,NZ) 5.2% MW0
other sweetening matter. (GT) 8.6% (SV,HN)
15.6% (SG)
0811.90.26 00 0 未加糖或未加甜味料之 Frozen pineapple, not KGM 26% 免稅Free 50% F01
冷凍鳳梨 containing added sugar or (PA,GT,NI,SV,HN, MW0
0811.90.27 00 9 未加糖或未加甜味料之 Frozen papaya, not KGM 26% 免稅Free 45% F01 445
冷凍木瓜 containing added sugar or (PA,GT,NI,SV,HN, MW0
0811.90.28 00 8 未加糖或未加甜味料之 Frozen cherries, not KGM 10% 免稅Free 35% F01
冷凍櫻桃 containing added sugar or (PA,GT,NI,SV,HN,
0811.90.29 00 7 未加糖或未加甜味料之 Frozen cranberries, KGM 8% 免稅Free 40% F01

冷凍紅莓，藍莓，桃子 blueberries, peaches, not (PA,GT,NI,SV,HN,
containing added sugar or NZ,SG)
other sweetening matter.
0811.90.31 00 3 未加糖或未加甜味料之 Frozen apple, not containing KGM 15% 免稅Free 30% F01
冷凍蘋果 added sugar or other (PA,GT,NI,SV,HN,
sweetening matter. NZ,SG)
0811.90.32 00 2 未加糖或未加甜味料之 Frozen avocado, not KGM 15% 免稅Free 40% F01
冷凍鱷梨 containing added sugar or (PA,GT,NI,SV,HN,
0811.90.39 00 5 其他未加糖或未加甜味 Other frozen fruits and nuts, KGM 10% 免稅Free 40% F01
料之冷凍果實及堅果 not containing added sugar or (PA,GT,NI,SV,HN,
0812 暫時保藏之果實及堅果 Fruit and nuts provisionally

（例如以二氧化硫氣體、 preserved (for example, by
鹽水、硫磺水或其他保存 sulphur dioxide gas, in brine, in
用溶液漬存者），惟不適 sulphur water or in other
於即時食用者 preservative solutions), but
unsuitable in that state for
0812.10 櫻桃 Cherries
0812.10.00 00 6 暫時保藏之櫻桃 Cherries, provisionally KGM 新臺幣10元免稅Free 新臺幣 B01

preserved /公斤或20% (PA,GT,NI,SV,HN, 16.25元/公 F01
從高徵稅 NZ,SG) 斤或32.5%
NT$10/KG 從高徵稅
M or 20% NT$16.25/K
whichever is GM or
higher 32.5%
whichever is
higher
0812.90.10 00 7 暫時保藏之草莓 Strawberries, provisionally KGM 26% 免稅Free 40% B01

preserved (PA,GT,NI,SV,HN, F01
NZ,SG)
220 Ch. 08 220

國定稅率
Tariff Rate
碼 Unit 規
0812.90.90 00 0 其他果實與堅果，暫時 Other fruits and nuts KGM 25% 免稅Free 40% B01
保藏而不適於即時食用 provisionally preserved, but (PA,GT,NI,SV,HN, F01
者 unsuitable in that state for NZ) 15% (SG) MP1
0813 第０８０１至０８０６節 Fruit, dried, other than that of

以外之乾果；本章內堅果 headings 08.01 to 08.06;
或乾果實之混合物 mixtures of nuts or dried fruits
of this Chapter
0813.10 杏 Apricots
0813.10.00 00 5 杏乾 Apricots, dried KGM 10% 免稅Free 30% F01

(PA,GT,NI,SV,HN,
NZ,SG)
0813.20 梅 Prunes
0813.20.10 00 1 梅乾，盒裝 Prunes, dried, packed in KGM 6% 免稅Free 25% F01

boxes (PA,GT,NI,SV,HN, MW0
NZ) 3.6% (SG)
0813.20.20 梅乾，散裝 Prunes, dried, in bulk 6% 免稅Free 25%

(PA,GT,NI,SV,HN,
NZ) 3.6% (SG)
10 7 烏梅乾，散裝 Wu Mei (Fructus Mume KGM F01

Praeparatus), dried, in bulk
90 0 其他梅乾，散裝 Other prunes, dried, in bulk KGM F01

MW0
0813.30 蘋果 Apples
0813.30.00 00 1 蘋果乾 Apples, dried KGM 26% 免稅Free 40% F01

(PA,GT,NI,SV,HN,
NZ) 5.2% (SG)
0813.40 其他水果 Other fruit
0813.40.10 00 7 桂圓，桂圓肉 Lungngans, dried and KGM 新臺幣88元新臺幣88元/公斤新臺幣 F01
lungngan pulp /公斤 NT$88/KGM 103元/公斤 MW0
NT$88/KG (PA,GT,NI,SV,HN, NT$103/KG
0813.40.20 00 5 山楂 Crataegi Fructus, dried KGM 26% 免稅Free 40% F01

(PA,NI,NZ,SG)
5.2% (GT) 8.6%
(SV,HN)
0813.40.31 00 2 紅棗乾（包括中藥用者 Chinese jujubes (red), dried. KGM 27% 免稅Free 40% 513
） (incl. for Chinese drugs) (PA,GT,NI,SV,HN, F02
NZ) 16.2% (SG) H02
0813.40.32 00 1 黑棗乾 Chinese jujubes (black), KGM 27% 免稅Free 40% F01
dried (PA,GT,NI,SV,HN,
NZ) 16.2% (SG)
0813.40.39 00 4 其他乾棗類 Other jujubes, dried KGM 27% 免稅Free 40% B01
NZ) 16.2% (SG)
0813.40.90 其他乾果 Other dried fruits 26% 免稅Free 40%

(PA,GT,NI,SV,HN,
NZ) 15.6% (SG)
10 8 柿子乾 Persimmons, dried KGM B01

F01
90 1 其他乾果 Other dried fruits KGM B01
F01
0813.50 本章內堅果或乾果實之 Mixtures of nuts or dried fruits
混合物 of this Chapter
221 Ch. 08 221

國定稅率
Tariff Rate
碼 Unit 規
0813.50.00 00 6 本章內堅果或乾果實之 Mixtures of nuts or dried KGM 25% 免稅Free 40% B01
混合物 fruits of this Chapter (PA,GT,SV,HN,NZ) F01
8.3% (NI) 15% (SG)
0814 柑橘或瓜（包括西瓜）之 Peel of citrus fruit or melons

外皮，鮮、冷凍、乾或暫 (including watermelons), fresh,
時漬存於鹽水、硫磺水或 frozen, dried or provisionally
其他浸漬溶液者均在內 preserved in brine, in sulphur
water or in other preservative
solutions
0814.00 柑橘或瓜（包括西瓜 Peel of citrus fruit or melons

）之外皮，鮮、冷凍、 (including watermelons), fresh,
乾或暫時漬存於鹽水、 frozen, dried or provisionally
硫磺水或其他浸漬溶液 preserved in brine, in sulphur
者均在內 water or in other preservative
solutions
0814.00.00 柑橘或瓜（包括西瓜 Peel of citrus fruit or melons 15% 免稅Free 15%

）之外皮，鮮、冷凍、 (including watermelons), (PA,GT,SV,HN,NZ,
乾或暫時漬存於鹽水、 fresh, frozen, dried or SG) 5% (NI)
硫磺水或其他浸漬溶液 provisionally preserved in
者均在內 brine, in sulphur water or in
other preservative solutions
10 4 廣橘皮 Tangerine peel (Citri KGM 513

reticulatae pericarpium) F02
H02
90 7 其他柑橘或瓜（包括 Other peel of citrus fruit or KGM B01
西瓜）之外皮，鮮、 melons (including F02
冷凍、乾或暫時漬存 watermelons) , fresh,
於鹽水、硫磺水或其 frozen, dried or
他浸漬溶液者均在內 provisionally preserved in
brine, in sulphur water or in
other preservative solutions
222 Ch. 08 222

第９章　 CHAPTER 9
咖啡、茶、馬黛茶及香料 COFFEE, TEA, MATE AND SPICES

一、第0904至0910節所列產品之混合物，應按下列原則分 1.- Mixtures of the products of headings 09.04 to 09.10 are to
類： be classified as follows :
（甲）同一節之兩種或兩種以上產品之混合物仍應歸入該 (a) Mixtures of two or more of the products of the same
節； heading are to be classified in that heading;
（乙）不同節之兩種或兩種以上產品之混合物應歸入第 (b) Mixtures of two or more of the products of different
0910節。 headings are to be classified in heading 09.10.
如添加其他物質到第0904至0910節之產品〔或前述 The addition of other substances to the products of
（甲）或（乙）項之混合物〕，只要所得之混合物 headings 09.04 to 09.10 (or to the mixtures referred to in
仍保有這些節產品之基本特性，應不影響其分類。 paragraph (a) or (b) above) shall not affect their
否則此類混合物應不歸入本章；構成混合調味料 classification provided the resulting mixtures retain the
者，應歸入第2103節。 essential character of the goods of those headings.
Otherwise such mixtures are not classified in this Chapter;
those constituting mixed condiments or mixed seasonings
are classified in heading 21.03.
二、本章不包括乾爪哇椒或第1211節之其他產品。 2.- This Chapter does not cover Cubeb pepper (Piper cubeba)
or other products of heading 12.11.
223 Ch. 09 223

國定稅率
Tariff Rate
碼 Unit 規
0901 咖啡，不論是否焙製或去 Coffee, whether or not roasted

咖啡鹼者；咖啡荳殼與荳 or decaffeinated; coffee husks
皮；含任何咖啡成分之咖 and skins; coffee substitutes
啡代替品 containing coffee in any
proportion
－未焙製咖啡︰ -Coffee, not roasted:
0901.11 未抽除咖啡鹼者 Not decaffeinated
0901.11.00 00 7 未焙製咖啡，未抽除咖 Coffee, not roasted, not KGM 免稅Free 免稅Free 10% B01
啡鹼者 decaffeinated (LDCs,PA,GT,NI,S F01
V,HN,NZ,SG)
0901.12 已抽除咖啡鹼者 Decaffeinated
0901.12.00 00 6 未焙製咖啡，已抽除咖 Coffee, not roasted, KGM 免稅Free 免稅Free 10% B01
啡鹼者 decaffeinated (LDCs,PA,GT,NI,S F01
V,HN,NZ,SG)
－已焙製咖啡︰ -Coffee, roasted:
0901.21 未抽除咖啡鹼者 Not decaffeinated
0901.21.00 00 5 已焙製咖啡，未抽除咖 Coffee, roasted, not KGM 免稅Free 免稅Free 7.5% F01
啡鹼者 decaffeinated (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
0901.22 已抽除咖啡鹼者 Decaffeinated
0901.22.00 00 4 已焙製咖啡，已抽除咖 Coffee, roasted, decaffeinated KGM 免稅Free 免稅Free 15% F01
啡鹼者 (PA,GT,NI,SV,HN,
NZ,SG)
0901.90.10 00 9 咖啡荳殼與荳皮 Coffee husks and skins KGM 免稅Free 免稅Free 10% B01
NZ,SG)
0901.90.20 00 7 含咖啡之咖啡代替品 Coffee substitutes containing KGM 免稅Free 免稅Free 10% F01
coffee (PA,GT,NI,SV,HN,
NZ,SG)
0902 茶葉，不論是否添加香料 Tea, whether or not flavoured
0902.10 綠茶（未發酵），每包 Green tea (not fermented), in

不超過３公斤 immediate packings of a
content not exceeding 3 kg
0902.10.00 00 7 綠茶（未發酵），每包 Green tea (not fermented), in KGM 17% 免稅Free (NZ) 25% F01 447
不超過３公斤 immediate packings of a 10.2% (SG) 17% MW0
content not exceeding 3 kg (PA,GT,NI,SV,HN)
0902.20 其他綠茶（未發酵） Other green tea (not

fermented)
0902.20.00 00 5 綠茶（未發酵），每包 Green tea (not fermented), in KGM 17% 免稅Free (NZ) 25% F01 447
超過３公斤 immediate packing of a 10.2% (SG) 17% MW0
content exceeding 3 kg (PA,GT,NI,SV,HN)
0902.30 紅茶（發酵）及部分發 Black tea (fermented) and

酵茶，每包不超過３公 partly fermented tea, in
斤 immediate packing of a
content not exceeding 3 kg
0902.30.10 00 1 普洱茶，每包不超過 Pu-erh tea, in immediate KGM 17% 免稅Free (NZ) 25% F01 447
３公斤 packing of a content not 10.2% (SG) 17%
exceeding 3 kg (PA,GT,NI,SV,HN)
224 Ch. 09 224

國定稅率
Tariff Rate
碼 Unit 規
0902.30.20 00 9 部分發酵茶，每包不超 Partly fermented tea, in KGM 25% 12.5% (NZ) 15% 25% F01 447
過３公斤 immediate packing of a (SG) 25% MW0
0902.30.90 00 4 其他紅茶（發酵），每 Other black tea (fermented), KGM 17% 免稅Free (NZ) 25% F01 447
包不超過３公斤 in immediate packing of a 10.2% (SG) 17% MW0
0902.40 其他紅茶（發酵）及部 Other black tea (fermented)

分發酵茶 and other partly fermented tea
0902.40.10 00 9 普洱茶，每包超過３公 Pu-erh tea, in immediate KGM 17% 免稅Free (NZ) 25% F01 447
斤 packing of a content 10.2% (SG) 17%
exceeding 3 kg (PA,GT,NI,SV,HN)
0902.40.20 00 7 部分發酵茶，每包超過 Partly fermented tea, in KGM 22% 11% (NZ) 13.2% 25% F01 447
３公斤 immediate packing of a (SG) 22% MW0
0902.40.90 00 2 其他紅茶（發酵），每 Other black tea (fermented), KGM 17% 免稅Free (NZ) 25% F01 447
包超過３公斤 in immediate packing of a 10.2% (SG) 17% MW0
0903 馬黛茶類 Mate
0903.00 馬黛茶類 Mate
0903.00.00 00 8 馬黛茶類 Mate KGM 20% 免稅Free 42.5% F01

(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
0904 胡椒屬之胡椒；乾、壓碎 Pepper of the genus Piper; dried
或研磨之番椒或丁子屬果 or crushed or ground fruits of
實 the genus Capsicum or of the
genus Pimenta
－胡椒︰ -Pepper:
0904.11 未壓碎或研磨者 Neither crushed nor ground
0904.11.10 00 2 黑胡椒，未壓碎或未研 Black pepper, neither crushed KGM 10% 免稅Free 新臺幣 B01
磨者 nor ground (PA,GT,NI,SV,HN, 16.5元/公斤 F01
NZ,SG) 或30% 從高
徵稅
NT$16.5/KG
M or 30%
whichever is
higher
0904.11.20 00 0 白胡椒，未壓碎或未研 White pepper, neither KGM 10% 免稅Free 新臺幣21元 B01
磨者 crushed nor ground (PA,GT,NI,SV,HN, /公斤或30% F01
NZ,SG) 從高徵稅
NT$21/KG
M or 30%
whichever is
higher
0904.12 已壓碎或研磨者 Crushed or ground
0904.12.00 00 3 胡椒，已壓碎或研磨者 Pepper, crushed or ground KGM 10% 免稅Free 30% F01
(PA,GT,NI,SV,HN,
NZ,SG)
─蕃椒屬或丁子屬之果 -Fruits of the genus Capsicum
實︰ or of the genus Pimenta :
0904.21 乾燥，未壓碎或未研磨 Dried, neither crushed nor

者 ground
225 Ch. 09 225

國定稅率
Tariff Rate
碼 Unit 規
0904.21.10 00 0 種植用之番椒屬或丁子 Seeds of the genus Capsicum KGM 免稅Free 免稅Free 免稅Free 402
屬之種子 or of the genus Pimenta, for (PA,GT,NI,SV,HN, B01
planting NZ,SG)
0904.21.90 00 3 其他番椒屬或丁子屬之 Other fruits of the genus KGM 20% 免稅Free 36% B01
果實，乾燥，未壓碎或 Capsicum or of the genus (PA,GT,SV,HN,NZ, F01
未研磨者 Pimenta, dried, neither SG) 6.6% (NI)
crushed nor ground
0904.22 壓碎或研磨者 Crushed or ground
0904.22.00 00 1 番椒屬或丁子屬之果實 Fruits of the genus Capsicum KGM 20% 免稅Free 36% B01
，壓碎或研磨者 or of the genus Pimenta, (PA,GT,SV,HN,NZ, F01
crushed or ground SG) 6.6% (NI)
0905 香草 Vanilla
0905.10 未壓碎或未研磨者 Neither crushed nor ground
0905.10.00 00 4 香草，未壓碎或未研磨 Vanilla, neither crushed nor KGM 12% 免稅Free 35% B01
者 ground (PA,GT,SV,HN,NZ, F01
SG) 5.2% (NI)
0905.20.00 00 2 香草，壓碎或研磨者 Vanilla, crushed or ground KGM 12% 免稅Free 35% B01
(PA,GT,SV,HN,NZ, F01
SG) 5.2% (NI)
0906 肉桂及肉桂花 Cinnamon and cinnamon-tree

flowers
－未壓碎或未研磨者： Neither crushed nor ground
0906.11 錫蘭肉桂 Cinnamon (Cinnamomum

zeylanicum Blume)
0906.11.00 00 2 錫蘭肉桂，未壓碎或未 Cinnamon (Cinnamomum KGM 免稅Free 免稅Free 免稅Free 513

研磨者 zeylanicum Blume), neither (PA,GT,NI,SV,HN, F02
crushed nor ground NZ,SG) H02
0906.19.00 00 4 肉桂花及其他肉桂，未 Cinnamon-tree flowers and KGM 免稅Free 免稅Free 免稅Free 513
壓碎或未研磨者 other cinnamon, neither (PA,GT,NI,SV,HN, F02
crushed nor ground NZ,SG) H02
0906.20 已壓碎或研磨者 Crushed or ground
0906.20.00 00 1 肉桂及肉桂花，已壓碎 Cinnamon and cinnamon-tree KGM 免稅Free 免稅Free 免稅Free 513
或研磨者 flowers, crushed or ground (PA,GT,NI,SV,HN, F02
NZ,SG) H02
0907 丁香（全果、花苞及果柄 Cloves (whole fruit, cloves and
） stems)
0907.10.00 00 2 丁香（全果、花苞及果 Cloves (whole fruit, cloves KGM 免稅Free 免稅Free 免稅Free 513
柄），未壓碎或未研磨 and stems), neither crushed (PA,GT,NI,SV,HN, F02
者 nor ground NZ,SG)
0907.20.00 00 0 丁香（全果、花苞及果 Cloves (whole fruit, cloves KGM 免稅Free 免稅Free 免稅Free 513
柄），壓碎或研磨者 and stems), crushed or (PA,GT,NI,SV,HN, F02
ground NZ,SG)
226 Ch. 09 226

國定稅率
Tariff Rate
碼 Unit 規
0908 肉荳蔻、荳蔻乾皮、荳蔻 Nutmeg, mace and cardamoms
─肉荳蔻︰ -Nutmeg :
0908.11.00 00 0 肉荳蔻，未壓碎或未研 Nutmegs, neither crushed nor KGM 免稅Free 免稅Free 免稅Free F01
磨者 ground (PA,GT,NI,SV,HN,
NZ,SG)
0908.12.00 00 9 肉荳蔻，壓碎或研磨者 Nutmegs, crushed or ground KGM 免稅Free 免稅Free 免稅Free F01
(PA,GT,NI,SV,HN,
NZ,SG)
─肉荳蔻乾皮︰ -Mace :
0908.21.00 00 8 肉荳蔻乾皮，未壓碎或 Mace, neither crushed nor KGM 免稅Free 免稅Free 免稅Free
未研磨者 ground (PA,GT,NI,SV,HN,
NZ,SG)
0908.22.00 00 7 肉荳蔻乾皮，壓碎或研 Mace, crushed or ground KGM 免稅Free 免稅Free 免稅Free F01
磨者 (PA,GT,NI,SV,HN,
NZ,SG)
─荳蔻︰ -Cardamoms :
0908.31.00 荳蔻，未壓碎或未研磨 Cardamoms, neither crushed 免稅Free 免稅Free 免稅Free

者 nor ground (PA,GT,NI,SV,HN,
NZ,SG)
10 4 草荳蔻，未壓碎或未 Cardamoms, brown, neither KGM F01
研磨者 crushed nor ground
20 2 砂仁（殼砂仁），未 Cardamoms(Amomi KGM F01

壓碎或未研磨者 Fructus), inferior, neither
crushed nor ground
90 7 其他荳蔻，未壓碎或 Other cardamoms, neither KGM F02

未研磨者 crushed nor ground
0908.32.00 荳蔻，壓碎或研磨者 Cardamoms, crushed or 免稅Free 免稅Free 免稅Free

ground (PA,GT,NI,SV,HN,
NZ,SG)
10 3 草荳蔻，壓碎或研磨 Cardamoms, brown, KGM F01
者 crushed or ground
20 1 砂仁（殼砂仁），壓 Cardamoms(Amomi KGM F01

碎或研磨者 Fructus), inferior, crushed
or ground
90 6 其他荳蔻，壓碎或研 Other cardamoms, crushed KGM F01

磨者 or ground
0909 大茴香子、胡荽子、小茴 Seeds of anise, badian, fennel,

香子、芫荽子、葛縷子 coriander, cumin or caraway
；杜松子 ;juniper berries
─胡荽子（芫荽子）︰ -Seeds of coriander :
227 Ch. 09 227

國定稅率
Tariff Rate
碼 Unit 規
0909.21.00 00 7 胡荽子（芫荽子），未 Seeds of coriander, neither KGM 2.5% 免稅Free 2.5% B01
壓碎或未研磨者 crushed nor ground (PA,GT,NI,SV,HN, F01
NZ,SG)
0909.22.00 00 6 胡荽子（芫荽子），壓 Seeds of coriander, crushed KGM 2.5% 免稅Free 2.5% B01
碎或研磨者 or ground (PA,GT,NI,SV,HN, F01
NZ,SG)
─小茴香子︰ -Seeds of cumin :
0909.31.00 00 5 小茴香子，未壓碎或未 Seeds of cumin, neither KGM 2.5% 免稅Free 2.5% B01
研磨者 crushed nor ground (PA,GT,NI,SV,HN, F01
NZ,SG)
0909.32.00 00 4 小茴香子，壓碎或研磨 Seeds of cumin, crushed or KGM 2.5% 免稅Free 2.5% B01
者 ground (PA,GT,NI,SV,HN, F01
NZ,SG)
─大茴香子、八角茴香 -Seeds of anise, badian,
、葛縷子或茴香子；杜 caraway or fennel; juniper
松子︰ berries :
0909.61.00 大茴香子、八角茴香、 Seeds of anise, badian, 2.5% 免稅Free 2.5%

葛縷子或茴香子、杜松 caraway or fennel, juniper (PA,GT,NI,SV,HN,
子，未壓碎或未研磨者 berries, neither crushed nor NZ,SG)
ground
10 6 大茴香子，未壓碎或 Seeds of anise, neither KGM 513

未研磨者 crushed nor ground F02
20 4 八角茴香，未壓碎或 Star anise fructus, neither KGM F01

未研磨者 crushed nor ground
30 2 葛縷子（藏茴香 Seeds of caraway, neither KGM B01

），未壓碎或未研磨 crushed nor ground F02
者
40 0 茴香子，未壓碎或未 Seeds of fennel; juniper KGM B01
研磨者；杜松子，未 berries, neither crushed nor F02
壓碎或未研磨者 ground
0909.62.00 大茴香子、八角茴香、 Seeds of anise, badian, 2.5% 免稅Free 2.5%

葛縷子或茴香子、杜松 caraway or fennel, juniper (PA,GT,NI,SV,HN,
子，壓碎或研磨者 berries, crushed or ground NZ,SG)
10 5 大茴香子，壓碎或研 Seeds of anise, crushed or KGM 513

磨者 ground F02
20 3 八角茴香，壓碎或研 Star anise fructus, crushed KGM F01

磨者 or ground
30 1 葛縷子（藏茴香 Seeds of caraway, crushed KGM B01

），壓碎或研磨者 or ground F02
40 9 茴香子，壓碎或研磨 Seeds of fennel; juniper KGM B01

者；杜松子，壓碎或 berries, crushed or ground F02
研磨者
228 Ch. 09 228

國定稅率
Tariff Rate
碼 Unit 規
0910 薑、番紅花、薑黃（鬱金 Ginger, saffron, turmeric

）、麝香草、月桂葉、咖 (curcuma), thyme, bay leaves,
哩及其他香辛料 curry and other spices
─薑︰ -Ginger :
0910.11.00 薑，未壓碎或未研磨者 Ginger, neither crushed nor 20% 免稅Free 20%

ground (PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
10 4 暫時保藏之薑，未壓 Ginger, provisionally KGM B01
碎或未研磨者 preserved, neither crushed F01
nor ground MW0
90 7 其他薑，未壓碎或未 Other gingers, neither KGM 513

研磨者 crushed nor ground B01
F02
MP1
0910.12.00 薑，壓碎或研磨者 Ginger, crushed or ground 20% 免稅Free 20%

(PA,NI,NZ) 4%
(GT) 6.6% (SV,HN)
12% (SG)
10 3 暫時保藏之薑，壓碎 Ginger, provisionally KGM B01
或研磨者 preserved, crushed or F01
ground MW0
90 6 其他薑，壓碎或研磨 Other gingers, crushed or KGM 513

者 ground B01
F02
MP1
0910.20 番紅花 Saffron
0910.20.00 00 5 番紅花 Saffron KGM 免稅Free 免稅Free 免稅Free 513

NZ,SG)
0910.30 薑黃（鬱金） Turmeric (curcuma)
0910.30.00 00 3 薑黃（鬱金） Turmeric (curcuma) KGM 免稅Free 免稅Free 免稅Free 513

NZ,SG)
－其他香辛料︰ -Other spices:
0910.91 本章註－（乙）所提及 Mixtures referred to in Note 1

之混合物 (b) to this Chapter
0910.91.00 00 9 本章註－（乙）所提及 Mixtures referred to in Note KGM 15% 免稅Free 20% F02
之混合物 1 (b) to this Chapter (PA,GT,NI,SV,HN,
NZ,SG)
0910.99.10 00 9 麝香草、月桂葉 Thyme, Bay leaves KGM 免稅Free 免稅Free 2.5% F02
(PA,GT,NI,SV,HN,
NZ,SG)
0910.99.20 00 7 咖哩 Curry KGM 10% 免稅Free 10% F01
(PA,GT,NI,SV,HN,
NZ,SG)
0910.99.90 00 2 其他香辛料 Other spices KGM 15% 免稅Free 20% B01
NZ,SG)
229 Ch. 09 229

第１０章　 CHAPTER 10
穀類 CEREALS

一、 1.-
（甲）本章各節，所指之產品必須是帶有穀粒，不論其是 (a) The products specified in the headings of this Chapter are
否成穗或帶柄莖。 to be classified in those headings only if grains are present,
whether or not in the ear or on the stalk.
（乙）本章不包括去殼或另行加工之穀類，惟經去殼、 (b) The Chapter does not cover grains which have been hulled
碾、精碾、略煮，轉製或碾碎之稻子，仍列入第 or otherwise worked. However, rice, husked, milled,
1006節。 polished, glazed, parboiled or broken remains classified in
heading 10.06.
二、第1005節不包括甜玉米（第7章）。 2.- Heading 10.05 does not cover sweet corn (Chapter 7).

一、所稱「硬麥」一詞指硬粒小麥及具有相同染色體 1.- The term “ durum wheat ” means wheat of the
（28個）硬粒麥類間互相雜交而成之麥類之總稱。 Triticum durum species and the hybrids derived from the
inter-specific crossing of Triticum durum which have the
same number (28) of chromosomes as that species.
一、糧政主管機關依糧食管理法，以專案核准方式輸入歸 1.- According to Food Administration Act, When food
屬本章第10061000、10062000、10063000及 administration authorities specially, grants rice imports
10064000號之食米，適用第98章所訂稅率徵稅。 under divisions 1006.10.00, 1006.20.00, 1006.30.00 and
1006.40.00 under this chapter, the tariff rate applicable
will be subject to that of chapter 98.
230 Ch. 10 230

國定稅率
Tariff Rate
碼 Unit 規
1001 小麥或雜麥（墨斯林） Wheat and meslin
─硬粒小麥︰ -Durum wheat :
1001.11 種子 Seed
1001.11.00 00 4 硬粒小麥種子 Seed of durum wheat TNE 6.5% 免稅Free (NZ,SG) 10% 402
6.5% B01
1001.19.00 其他硬粒小麥 Other durum wheat 6.5% 免稅Free (NZ,SG) 10%

6.5%
(PA,GT,NI,SV,HN)
10 4 其他硬粒小麥，飼料 Other durum wheat, for TNE B01

用 feeding MW0
90 7 其他硬粒小麥 Other durum wheat TNE B01

F01
MW0
1001.91 種子 Seed
1001.91.00 00 7 其他小麥種子 Seed of other wheat TNE 6.5% 免稅Free (NZ) 10% 402
3.9% (SG) 6.5% B01
1001.99.00 其他小麥或雜麥（墨斯 Other wheat and meslin 6.5% 免稅Free (NZ) 10%
林） 3.9% (SG) 6.5%
(PA,GT,NI,SV,HN)
10 7 未碾軟粒小麥，飼料 Soft wheat, unmilled, for TNE B01

用 feeding MW0
90 0 其他小麥或雜麥（墨 Other wheat and meslin TNE B01

斯林） F01
MW0
1002 黑麥（裸麥） Rye
1002.10 種子 Seed
1002.10.00 00 4 黑麥（裸麥）種子 Seed of rye TNE 免稅Free 免稅Free 5% 402

NZ,SG)
1002.90.00 00 7 其他黑麥（裸麥） Other rye TNE 免稅Free 免稅Free 5% B01

NZ,SG)
1003 大麥 Barley
1003.10 種子 Seed
1003.10.00 00 3 大麥種子 Seed of barley TNE 免稅Free 免稅Free 2% 402

NZ,SG)
1003.90.00 00 6 其他大麥 Other barley TNE 免稅Free 免稅Free 2% B01

NZ,SG)
1004 燕麥 Oats
231 Ch. 10 231

國定稅率
Tariff Rate
碼 Unit 規
1004.10 種子 Seed
1004.10.00 00 2 燕麥種子 Seed of oats TNE 2% 免稅Free 4% 402

NZ,SG)
1004.90.00 00 5 其他燕麥 Other oats TNE 2% 免稅Free 4% B01

NZ,SG)
1005 玉蜀黍 Maize (corn)
1005.10 種子 Seed
1005.10.00 00 1 玉蜀黍種子 Seed of maize (corn) TNE 免稅Free 免稅Free 免稅Free 402
NZ,SG) MW0
1005.90.00 其他玉蜀黍 Other maize (corn) 免稅Free 免稅Free 2.5%

(LDCs,PA,GT,NI,S
V,HN,NZ,SG)
11 1 飼料用基因改造玉蜀 Genetically modified maize TNE A01

黍 (corn), for feeding B01
MW0
12 0 飼料用非基因改造玉 Non-genetically modified TNE A01
蜀黍 maize (corn), for feeding B01
MW0
91 4 其他基因改造玉蜀黍 Other genetically modified TNE B01
maize(corn) F01
MW0
92 3 其他非基因改造玉蜀 Other non-genetically TNE B01
黍 modified maize(corn) F01
MW0
1006 稻米 Rice
1006.10 稻榖 Rice in the husk (paddy or

rough)
1006.10.00 00 0 稻穀 Rice in the husk (paddy or TNE 新臺幣45元新臺幣45元/公斤新臺幣45元 G 451 441
rough) /公斤 NT$45/KGM /公斤 B01
M NZ,SG) M
1006.20 糙米 Husked (brown) rice
1006.20.00 00 8 糙米 Husked (brown) rice TNE 新臺幣45元新臺幣45元/公斤新臺幣45元 G 451 441
/公斤 NT$45/KGM /公斤 B01
NT$45/KG (PA,GT,NI,SV,HN, NT$45/KG F01
NZ,SG) MW0
M M
1006.30 半碾或全碾白米，不論 Semi-milled or wholly milled

是否磨光 rice, whether or not polished or
glazed
1006.30.00 半碾或全碾白米，不論 Semi-milled or wholly milled 新臺幣45元新臺幣45元/公斤新臺幣45元

是否磨光 rice, whether or not polished /公斤 NT$45/KGM /公斤
or glazed NT$45/KG (PA,GT,NI,SV,HN, NT$45/KG
M NZ,SG) M
10 4 糯米 Glutinous rice TNE G 451 441

B01
F01
MW0
90 7 其他半碾或全碾白米 Other semi-milled or TNE G 451 441
，不論是否磨光 wholly milled rice, whether B01
or not polished or glazed F01
MW0
232 Ch. 10 232
國定稅率
Tariff Rate
碼 Unit 規
1006.40 碎米 Broken rice
1006.40.00 00 4 碎米 Broken rice TNE 新臺幣45元新臺幣45元/公斤新臺幣45元 G 451 441

/公斤 NT$45/KGM /公斤 F01
M NZ,SG) M
1007 高梁（蜀黍） Grain sorghum
1007.10 種子 Seed
1007.10.00 00 9 高梁（蜀黍）種子 Seed of grain sorghum TNE 免稅Free 免稅Free 2.5% B01
(PA,GT,NI,SV,HN,
NZ,SG)
1007.90.00 00 2 其他高梁（蜀黍） Other grain sorghum TNE 免稅Free 免稅Free 2.5% B01
NZ,SG)
1008 蕎麥、小米及雀粟；其他 Buckwheat, millet and canary
榖類 seeds; other cereals
1008.10 蕎麥 Buckwheat
1008.10.00 00 8 蕎麥 Buckwheat TNE 4% 免稅Free 5% B01

NZ,SG)
─小米︰ -Millet :
1008.21 種子 Seed
1008.21.00 00 5 小米種子 Seed of millet TNE 3% 免稅Free 5% B01

(PA,GT,NI,SV,HN,
NZ) 1.8% (SG)
1008.29.00 00 7 其他小米 Other millet TNE 3% 免稅Free 5% B01

NZ) 1.8% (SG)
1008.30 雀粟 Canary seeds
1008.30.00 00 4 雀粟 Canary seeds TNE 3% 免稅Free 5% B01

(PA,GT,NI,SV,HN,
NZ,SG)
1008.40 西非小米屬 Fonio (Digitaria spp.)
1008.40.00 00 2 西非小米 Fonio TNE 4% 免稅Free 5% B01

(LDCs,PA,GT,NI,S F02
V,HN,NZ) 2.4% MW0
(SG)
1008.50 藜麥 Quinoa (Chenopodium quinoa)
1008.50.00 00 9 藜麥 Quinoa TNE 4% 免稅Free 5% B01

V,HN,NZ) 2.4% MW0
(SG)
1008.60 黑小麥 Triticale
1008.60.00 00 7 黑小麥 Triticale TNE 4% 免稅Free 5% B01

V,HN,NZ) 2.4% MW0
(SG)
1008.90 其他榖類 Other cereals
233 Ch. 10 233

國定稅率
Tariff Rate
碼 Unit 規
1008.90.00 其他穀類 Other cereals 4% 免稅Free 5%

(LDCs,PA,GT,NI,S
V,HN,NZ) 2.4%
(SG)
20 7 其他穀類 Other cereals TNE B01
F01
MW0
234 Ch. 10 234

第１１章　 CHAPTER 11
製粉工業產品；麥芽；澱粉；菊糖；麵筋 PRODUCTS OF THE MILLING INDUSTRY; MALT;
STARCHES; INULIN; WHEAT GLUTEN
（甲）作咖啡代用品之已焙製麥芽（第0901或2101節）； (a) Roasted malt put up as coffee substitutes (heading 09.01 or
21.01);
（乙）第1901節之已調製穀類粉、碎粒、細粒及澱粉； (b) Prepared flours, groats, meals or starches of heading
19.01;
（丙）第1904節之玉米片或其他產品； (c) Corn flakes or other products of heading 19.04;
（丁）第2001、2004或2005節之調製或保藏蔬菜； (d) Vegetables, prepared or preserved, of heading 20.01, 20.04
or 20.05;
（戊）藥品（第30章）；或 (e) Pharmaceutical products (Chapter 30); or
（己）含有香水、化粧或盥洗用品特性之澱粉（第33 (f) Starches having the character of perfumery, cosmetic or
章）。 toilet preparations (Chapter 33).
二、 2.-
（甲）下表所列雜糧磨成之製品，如按照乾燥時之重量計 (a) Products from the milling of the cereals listed in the table
算，有下列情形者，歸入本章： below fall in this Chapter if they have, by weight on the
dry product :
（1）澱粉成分（由經修改之優爾氏偏極計測定）超 (1) a starch content (determined by the modified Ewers
過第2欄所列數量；及 polarimetric method) exceeding that indicated in
Column (2); and
（2）灰分含量（扣除任何添加之礦物質）不超過第3 (2) an ash content (after deduction of any added minerals)
欄所列數量。 not exceeding that indicated in Column (3).
否則應歸入第2302節。惟整粒、滾壓、製成片 Otherwise, they fall in heading 23.02. However, germ

或磨粉之穀類胚芽歸入第1104節。 of cereals, whole, rolled, flaked or ground is always
classified in heading 11.04.
（乙）按照上述規定而歸入本章之物品，如其通過第4欄及 (b) Products falling in this Chapter under the above provisions
第5欄所規定之金屬紡織物篩目之百分比（以重量 shall be classified in heading 11.01 or 11.02 if the
計）不少於表內所列有關穀類之百分比，則應歸入 percentage passing through a woven metal wire cloth sieve
第1101或1102節。 with the aperture indicated in Column (4) or (5) is not less,
by weight, than that shown against the cereal concerned.
否則應歸入第1103或1104節。 Otherwise, they fall in heading 11.03 or 11.04.
三、第1103節所稱，粗碾去殼之穀類及「細粒」係指粗碾 3.- For the purposes of heading 11.03, the terms “ groats ”
穀粒而所得之下列條件之產品： and “ meal ” mean products obtained by the
fragmentation of cereal grains, of which :
（甲）玉米產品按重量百分比計算至少95％通過篩目2公厘 (a) in the case of maize (corn) products, at least 95 % by
之金屬紡織物篩； weight passes through a woven metal wire cloth sieve with
an aperture of 2 mm;
（乙）其他穀類產品按重量百分比計算至少95％通過篩目 (b) in the case of other cereal products, at least 95 % by
1.25公厘之金屬紡織物篩。 weight passes through a woven metal wire cloth sieve with
235 Ch. 11 235
an aperture of 1.25 mm.
一、適用稅則第11090010號徵稅之「飼料用麵筋」，以經 1.- Wheat gluten for feeding animals under division
漁業主管機關證明屬實者為限。 1109.00.10, applies only as certified by the competent
fishery authorities.
236 Ch. 11 236

輸出入規定
中華民國輸出入稽
國定稅率 Imp. & Exp.
貨品分類號列檢徵
Tariff Rate Regulatio
C C C Code 查單特
碼 Unit 規
1101 小麥粉或雜麥粉 Wheat or meslin flour
1101.00 小麥粉或雜麥粉 Wheat or meslin flour
1101.00.10 00 4 小麥粉 Wheat flour KGM 17.5% 3.5% (SG) 8.7% 30% F01
(NZ) 17.5% MW0
(PA,GT,NI,SV,HN)
1101.00.20 00 2 雜麥粉 Meslin flour KGM 20% 免稅Free (NZ,SG) 30% F01
20% MW0
(PA,GT,NI,SV,HN)
1102 其他榖粉（小麥粉及雜麥 Cereal flours other than of wheat

粉除外） or meslin
1102.20 玉米粉 Maize (corn) flour
1102.20.00 玉米粉 Maize (corn) flour 6% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 9 基因改造玉米粉 Genetically modified KGM 404
maize(corn) flour F01
MW0
20 7 非基因改造玉米粉 Non-genetically modified KGM 404
maize(corn) flour F02
MW0
1102.90.11 00 3 糯米粉 Glutinous rice flour KGM 新臺幣49元新臺幣49元/公斤新臺幣49元 G 451 448
M NZ,SG) M
1102.90.19 00 5 其他稻米粉 Other rice flour KGM 新臺幣49元新臺幣49元/公斤新臺幣49元 G 451 448
M NZ,SG) M
1102.90.90 00 7 其他穀粉 Other cereal flour KGM 25% 免稅Free 35% F01
(GT) 8.3% (SV,HN)
1103 榖類之細粒及團粒 Cereal groats, meal and pellets
－粗碾去殼之穀類及細 -Groats and meal:

粒︰
1103.11 小麥 Of wheat
1103.11.00 粗碾去殼之小麥及其細 Groats, meal of wheat 20% 免稅Free 30%

粒 (PA,NI,NZ,SG) 4%
(GT) 6.6% (SV,HN)
10 9 粗碾去殼之小麥 Groats of wheat KGM B01

F01
MW0
20 7 小麥細粒 Meal of wheat KGM F01
MW0
1103.13 玉米 Of maize (corn)
1103.13.00 粗碾去殼之玉米及其細 Groats and meal of corn 10% 免稅Free 30%

粒 (maize) (PA,GT,NI,SV,HN,
NZ,SG)
10 7 粗碾去殼之基因改造 Groats and meal of KGM F01
玉米及其細粒 genetically modified corn MW0
(maize)
237 Ch. 11 237

國定稅率
Tariff Rate
碼 Unit 規
20 5 粗碾去殼之非基因改 Groats and meal of non- KGM F01

造玉米及其細粒 genetically modified corn MW0
(maize)
1103.19 其他穀類 Of other cereals
1103.19.10 00 1 粗碾去殼之薏仁及其細 Groats and meal of coix KGM 新臺幣新臺幣1.1元/公斤新臺幣 F01
粒 5.7元/公斤或4% 從高徵稅 7.1元/公斤 MW0
或20% 從高 NT$1.1/KGM or 4% 或25% 從高
NT$5.7/KG (GT) 新臺幣1.9元 NT$7.1/KG
M or 20% /公斤或6.6% 從高 M or 25%
whichever is 徵稅NT$1.9/KGM whichever is
higher or 6.6% whichever higher
is higher (SV,HN)
新臺幣3.4元/公斤
或12% 從高徵稅
NT$3.4/KGM or
12% whichever is
higher (SG) 免稅
Free (PA,NI,NZ)
1103.19.20 00 9 粗碾去殼之燕麥及其細 Groats, meal of oats KGM 11% 免稅Free 25% F01
粒 (PA,GT,NI,SV,HN,
NZ,SG)
1103.19.30 00 7 粗碾去殼之米及其細粒 Groats, meal of rice TNE 新臺幣45元新臺幣45元/公斤新臺幣45元 G 451 448
M NZ,SG) M
1103.19.90 00 4 未列名其他粗碾去殼之 Groats and meal of other KGM 17% 免稅Free 35% F01
穀類及其細粒 cereal, n.e.s. (PA,NI,NZ,SG) MP1
3.6% (GT) 5.8%
(SV,HN)
1103.20 團粒 Pellets
1103.20.10 00 8 米團粒 Pellets of rice KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451 448
/公斤 NT$35.9/KGM (SG) /公斤 F01
NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
M NT$49/KGM M
(PA,GT,NI,SV,HN,
NZ)
1103.20.20 00 6 小麥團粒 Pellets of wheat KGM 22.5% 免稅Free 35% F01
(PA,NI,NZ,SG) MW0
4.5% (GT) 7.5%
(SV,HN)
1103.20.90 00 1 其他穀類團粒 Pellets of other cereals KGM 15% 免稅Free 35% F01
(PA,NI,NZ,SG) MW0
3.4% (GT) 5.3%
(SV,HN)
1104 其他方式加工之雜糧穀粒 Cereal grains otherwise worked
（如去殼、滾壓、製成片 ( for example, hulled, rolled,
、製成珍珠狀、切片或粗 flaked, pearled, sliced or kibbled
磨者），但第１００６節 ), except rice of heading 10.06;
之稻米除外；整粒、滾壓 germ of cereals, whole, rolled,
、製成片或磨粉之穀類胚 flaked or ground
芽
－滾壓或製成細片之榖 -Rolled or flaked grains:

粒︰
1104.12 燕麥 Of oats
1104.12.00 00 9 滾壓或製成細片之燕麥 Rolled or flaked oats KGM 17% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1104.19 其他榖類 Of other cereals
238 Ch. 11 238

國定稅率
Tariff Rate
碼 Unit 規
1104.19.10 00 0 滾壓或製成細片之米 Rolled of flaked rice KGM 新臺幣49元新臺幣49元/公斤新臺幣49元 G 451
M NZ,SG) M
1104.19.20 00 8 滾壓或製成細片之大麥 Rolled or flaked barley KGM 17% 免稅Free 35% F01
(PA,NI,NZ,SG) MW0
3.6% (GT) 5.8%
(SV,HN)
1104.19.90 其他滾壓或製成細片之 Other rolled or flaked cereals 17% 免稅Free 35%
榖類 (PA,NI,NZ,SG)
3.6% (GT) 5.8%
(SV,HN)
10 1 滾壓或製成細片之小 Rolled or flaked wheat KGM F01
麥 MW0
90 4 其他滾壓或製成細片 Other rolled or flaked KGM F01

之榖類 cereals MW0
－其他加工榖粒（如去 -Other worked grains (for

殼、製成珍珠狀、切片 example, hulled, pearled,
或粗磨者）︰ sliced or kibbled):
1104.22 燕麥 Of oats
1104.22.10 00 5 去殼未脫皮之燕麥 Oats from which the husk but KGM 5% 免稅Free 7.5% F01
not the pericarp has been (PA,GT,NI,SV,HN,
removed NZ,SG)
1104.22.90 00 8 其他加工之燕麥 Other worked oats KGM 17% 免稅Free 35% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1104.23 玉米 Of maize (corn)
1104.23.00 其他加工之玉米 Other worked maize (corn) 17% 免稅Free 35%

(PA,NI,NZ,SG)
3.6% (GT) 5.8%
(SV,HN)
10 4 其他加工之基因改造 Other worked genetically KGM F01
玉米 modified maize(corn) MW0
20 2 其他加工之非基因改 Other worked non- KGM F01

造玉米 genetically modified MW0
maize(corn)
1104.29 其他榖類 Of other cereals
1104.29.10 00 8 其他加工之小麥 Other worked wheat KGM 20% 免稅Free 35% F01
(PA,NZ,SG) 4% MW0
(GT) 6.6%
(NI,SV,HN)
1104.29.20 00 6 其他加工米 Other worked rice KGM 新臺幣49元新臺幣49元/公斤新臺幣49元 G 451
M NZ,SG) M
1104.29.30 00 4 其他加工之大麥 Other worked barley KGM 17% 免稅Free 35% F01
(PA,NI,NZ,SG) MW0
3.6% (GT) 5.8%
(SV,HN)
1104.29.90 00 1 未列名其他加工之榖類 Other worked cereals, n.e.s. KGM 20% 免稅Free 35% F01
(GT) 6.6% (SV,HN)
1104.30 整粒、滾壓、製成片或 Germ of cereals, whole, rolled,

磨粉之榖類胚芽 flaked or ground
239 Ch. 11 239

國定稅率
Tariff Rate
碼 Unit 規
1104.30.00 00 7 整粒、滾壓、製成片或 Germ of cereals, whole, KGM 20% 免稅Free 35% F01
磨粉之榖類胚芽 rolled, flaked or ground (PA,NI,NZ,SG) 4% MW0
(GT) 6.6% (SV,HN)
1105 馬鈴薯粉、細粒、細粉、 Flour, meal, powder, flakes,

細片、顆粒及團粒 granules and pellets of potatoes
1105.10 粉、細粒及細粉 Flour, meal and powder
1105.10.10 00 8 馬鈴薯粉及細粉 Flour and powder of potatoes KGM 10% 免稅Free 15% F01
NZ,SG)
1105.10.20 00 6 馬鈴薯細粒 Meal of potatoes KGM 10% 免稅Free 30% F01
NZ,SG)
1105.20 細片、顆粒及團粒 Flakes, granules and pellets
1105.20.00 00 8 馬鈴薯片、顆粒及團粒 Flakes, granules and pellets KGM 10% 免稅Free 35% F01
of potatoes (PA,GT,NI,SV,HN, MP1
NZ,SG)
1106 第０７１３節之各種乾豆 Flour and meal of the dried
類蔬菜、西穀米或第 leguminous vegetables of
０７１４節之根莖、塊莖 heading 07.13, of sago or of
或第八章產品製成之粉、 roots or tubers of heading 07.14
細粒及細粉 or of the products of Chapter 8
1106.10 第０７１３節之各種乾 Of the dried leguminous

豆類蔬菜製成者 vegetables of heading 07.13
1106.10.10 00 7 紅豆（包括海紅豆、赤 Red bean (incl. Adzuki bean, KGM 新臺幣22元新臺幣16.1元/公斤新臺幣27元 G F01
小豆、紅竹豆）之粉及 all varieties, and red long /公斤 NT$16.1/KGM (SG) /公斤 MW0
細粒 bean) flour, meal and powder NT$22/KG 新臺幣22元/公斤 NT$27/KG
M NT$22/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1106.10.90 00 0 其他第０７１３節之乾 Other flour, meal and powder KGM 17% 免稅Free 20% F01
豆類蔬菜之粉及細粒 of the dried leguminous (PA,GT,NI,SV,HN,
vegetables of heading 07.13 NZ) 10.2% (SG)
1106.20 西穀米或第０７１４節 Of sago or of roots or tubers of

之根莖或塊莖製成者 heading 07.14
1106.20.10 00 5 樹薯粉、細粒及細粉 Flour, meal and powder of TNE 6% 免稅Free 新臺幣 F01
manioc (PA,GT,NI,SV,HN, 1094元/公
NZ,SG) 噸或15.5%
從高徵稅
NT$1094/T
NE or 15.5%
whichever is
higher
1106.20.90 00 8 其他西穀米或第 Other flour, meal and powder KGM 20% 免稅Free 20% F01
０７１４節之根莖或塊 of sago or of roots or tubers (PA,NI,NZ,SG) 4%
莖製成之粉、細粒及細 of heading 07.14 (GT) 6.6% (SV,HN)
粉
1106.30 第八章產品製成者 Of the products of Chapter 8
1106.30.10 00 3 椰子粉，細粒及細粉 Flour, meal and powder of KGM 免稅Free 免稅Free 2.5% F01
coconut (PA,GT,NI,SV,HN,
NZ,SG)
1106.30.90 00 6 其他第八章產品製成之 Flour, meal and powder of KGM 18.5% 免稅Free 45% F01
粉、細粒及細粉 other products of Chapter 8 (PA,NI,NZ,SG)
3.8% (GT) 6.2%
(SV,HN)
1107 麥芽，已否烘製者均在內 Malt, whether or not roasted
240 Ch. 11 240

國定稅率
Tariff Rate
碼 Unit 規
1107.10 未烘製者 Not roasted
1107.10.00 00 8 未烘製麥芽 Malt, not roasted TNE 7.5% 免稅Free 20% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1107.20 已烘製者 Roasted
1107.20.00 00 6 烘製麥芽 Malt, roasted TNE 7.5% 免稅Free 20% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1108 澱粉；菊糖 Starches; inulin
－澱粉︰ -Starches:
1108.11 小麥澱粉 Wheat starch
1108.11.00 00 6 小麥澱粉 Wheat starch TNE 10% 免稅Free 18.5% F02

NZ,SG)
1108.12 玉米澱粉 Maize (corn) starch
1108.12.00 00 5 玉米澱粉 Maize (corn) starch TNE 10% 免稅Free 18.5% F02
(PA,GT,NI,SV,HN,
NZ,SG)
1108.13 馬鈴薯澱粉 Potato starch
1108.13.00 00 4 馬鈴薯澱粉 Potato starch TNE 10% 免稅Free 18.5% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1108.14 樹薯澱粉 Manioc (cassava) starch
1108.14.10 00 1 食用樹薯澱粉 Manioc (cassava) starch, for TNE 7% 免稅Free 新臺幣 F01
edible use (PA,GT,NI,SV,HN, 1094元/公
NZ,SG) 噸或15.5%
從高徵稅
NT$1094/T
NE or 15.5%
whichever is
higher
1108.14.20 00 9 非食用樹薯澱粉 Manioc (cassava) starch, for TNE 7% 免稅Free 新臺幣
non-edible use (PA,GT,NI,SV,HN, 1094元/公
NZ,SG) 噸或15.5%
從高徵稅
NT$1094/T
NE or 15.5%
whichever is
higher
1108.19 其他澱粉 Other starches
1108.19.10 00 6 米澱粉 Rice starch TNE 新臺幣49元新臺幣49元/公斤新臺幣49元 G 451

M NZ,SG) M
1108.19.90 00 9 其他澱粉 Other starches TNE 15% 免稅Free 18.5% F01

(LDCs,NZ,SG) 15%
(PA,GT,NI,SV,HN)
1108.20 菊糖 Inulin
1108.20.00 00 5 菊糖 Inulin TNE 12% 免稅Free 25% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1109 麵筋，不論是否乾燥 Wheat gluten, whether or not
dried
1109.00 麵筋，不論是否乾燥 Wheat gluten, whether or not

dried
241 Ch. 11 241

國定稅率
Tariff Rate
碼 Unit 規
1109.00.10 00 6 飼料用麵筋，不論是否 Wheat gluten for feeding KGM 免稅Free 免稅Free 7.5% N MW0
乾燥 animals, whether or not dried (PA,GT,NI,SV,HN,
NZ,SG)
1109.00.90 00 9 其他麵筋，不論是否乾 Other wheat gluten, whether KGM 20% 免稅Free 新臺幣13元 F01
燥 or not dried (PA,GT,NI,SV,HN, /公斤或40% MW0
NZ,SG) 從高徵稅
NT$13/KG
M or 40%
whichever is
higher
242 Ch. 11 242

第１２章　 CHAPTER 12
油料種子及含油質果實；雜項穀粒、種子及果 OIL SEEDS AND OLEAGINOUS FRUITS;
實；工業用或藥用植物；芻草及飼料 MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICAL PLANTS; STRAW AND
FODDER
一、第1207節包括棕櫚果實及子仁、棉子、蓖麻子、芝麻 1.- Heading 12.07 applies, inter alia, to palm nuts and
、芥子、紅花子、罌粟子、及榭樹子（榭油樹核果 kernels, cotton seeds, castor oil seeds, sesamum seeds,
）。本節不包括第0801或0802節之產品或橄欖（第 mustard seeds, safflower seeds, poppy seeds and shea
7或20章）。 nuts (karite nuts). It does not apply to products of heading
08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
二、第1208節不但包括未脫脂之粉及細粒且涵蓋部份脫脂 2.- Heading 12.08 applies not only to non-defatted flours and
之粉及細粒及脫脂後再全部或部份以其原油加脂之粉 meals but also to flours and meals which have been
及細粒，但不包括第2304至2306節之殘渣。 partially defatted or defatted and wholly or partially
refatted with their original oils. It does not, however,
apply to residues of headings 23.04 to 23.06.
三、第1209節之甜菜子、草子及其他牧草子、裝飾用花種 3.- For the purposes of heading 12.09, beet seeds, grass and
子、菜子、林樹種子、果樹種子、大巢菜子（不包括 other herbage seeds, seeds of ornamental flowers,
Vicia faba種）或羽扁豆子，應視為供種植用。 vegetable seeds, seeds of forest trees, seeds of fruit trees,
seeds of vetches (other than those of the species Vicia
faba) or of lupines are to be regarded as “ seeds of a
kind used for sowing ”.
惟下列物品即使供種植用，亦不歸入第1209節： Heading 12.09 does not, however, apply to the following
even if for sowing :
（甲）豆類蔬菜及甜玉米（第7章）； (a) Leguminous vegetables or sweet corn (Chapter 7);
（乙）第9章之香辛料及其他產品； (b) Spices or other products of Chapter 9;
（丙）穀類（第10章）；或 (c) Cereals (Chapter 10); or
（丁）第1201至1207或1211節之物品。 (d) Products of headings 12.01 to 12.07 or 12.11.
四、第1211節包括下列植物或該植物之一部分：羅勒、琉 4.- Heading 12.11 applies, inter alia, to the following plants
璃苣、人參、牛膝草、甘草、各種薄荷香料、迷迭香 or parts thereof : basil, borage, ginseng, hyssop, liquorice,
、芸香、山艾及茵陳。 all species of mint, rosemary, rue, sage and wormwood.
惟第1211節不包括下列各項： Heading 12.11 does not, however, apply to :
（甲）屬於第30章之藥品製劑； (a) Medicaments of Chapter 30;
（乙）屬於第33章之香水、化粧品或盥洗用品；或 (b) Perfumery, cosmetic or toilet preparations of Chapter 33;
or
（丙）屬於第3808節之殺蟲劑、殺菌劑、除草劑、消毒劑 (c) Insecticides, fungicides, herbicides, disinfectants or similar
或類似品。 products of heading 38.08.
五、第1212節所稱之「海藻及其他藻類」不包括： 5.- For the purposes of heading 12.12, the term “ seaweeds
and other algae ” does not include :
（甲）第2102節之已死單細胞微生物； (a) Dead single-cell micro-organisms of heading 21.02;
（乙）第3002節之微生物培養物；或 (b) Cultures of micro-organisms of heading 30.02; or
（丙）第3101或3105節之肥料。 (c) Fertilisers of heading 31.01 or 31.05.
一、第120510目所稱「低芥子酸之油菜子」係指其產出固 1.- For the purposes of subheading 1205.10, the expression
定性油之芥子酸含量小於2％（按重量計），及其產 “ low erucic acid rape or colza seeds ” means rape or
出固態化合物之含硫配醣體含量，每公克小於30微摩 colza seeds yielding a fixed oil which has an erucic acid
耳之油菜子。 content of less than 2 % by weight and yielding a solid
component which contains less than 30 micromoles of
glucosinolates per gram.
一、輸入原產於尼加拉瓜共和國並歸列稅則第12023010、 1.- The importation of ground-nuts (peanuts), in shell and
12023020、12024100及12024200號之花生；第15章稅 shelled, originating in the Republic of Nicaragua covered
則第15081000及15089000號之花生油；第20章稅則第 by divisions 1202.30.10, 1202.30.20, 1202.41.00 and
20081111、20081112、20081191及20081192號之調製 1202.42.00; ground-nut（peanut）oil falling under
或保藏之帶殼、去殼花生，適用第2欄稅率免稅者 divisions 1508.10.00 and 1508.90.00 of Chapter 15;
，以每年進口總數量未超過250公噸為限，超過該數 ground-nuts (peanuts), prepared or preserved falling
量者依該等產品之第1欄稅率徵稅。輸入去殼花生及 under divisions 2008.11.11, 2008.11.12, 2008.11.91 and
花生油，應分別換算為帶殼花生以計算配額數量。去 2008.11.92 of Chapter 20, not exceeding the annual quota
殼花生及花生油對帶殼花生之換算比例分別為1.5及 quantity 250 MT, shall be subject to the customs duties of
3.8。 column 2 rates and be exempted from customs duties.
Any importation exceeding that amount shall be subject
243 Ch. 12 243
to the customs duties of column 1 rates. The importation
of shelled ground-nuts (peanuts) and ground-nut (peanut)
oil shall be converted into the quota quantity of ground-
nuts（peanuts）in shell respectively. The conversion
ratio of shelled ground-nuts (peanuts) and ground-nut
(peanut) oil is 1.5 and 3.8 respectively.
244 Ch. 12 244

國定稅率
Tariff Rate
碼 Unit 規
1201 大豆，不論是否破碎 Soya beans, whether or not

broken
1201.10 種子 Seed
1201.10.00 大豆，種子 Seed of soybeans 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 供生產毛豆用大豆種 Vegetable soybeans seeds , TNE 402 441
子，每百粒重量超過 whether or not broken , B01
３０公克以上者 hundred seeds weight over F01
MW0
30g
90 4 其他大豆，種子 Seed of other soybeans TNE 402

B01
MW0
1201.90.00 其他大豆，不論是否破 Other soybeans, whether or 免稅Free 免稅Free 免稅Free

碎 not broken (PA,GT,NI,SV,HN,
NZ,SG)
10 4 黑豆，不論是否破碎 Black soybeans, whether or TNE B01
not broken F01
91 6 其他基因改造大豆 Other genetically modified TNE B01

，不論是否破碎 soybeans, whether or not F01
broken MW0
92 5 其他非基因改造大豆 Other non-genetically TNE B01

，不論是否破碎 modified soybeans, whether F01
or not broken MW0
1202 花生，未烘焙或烹煮，不 Ground-nuts, not roasted or

論是否去殼或破碎 otherwise cooked, whether or
not shelled or broken
1202.30 種子 Seed
1202.30.10 00 6 帶殼花生，種子 Seed of ground-nuts, in shell TNE 新臺幣42元新臺幣21元/公斤新臺幣49元 G 402
/公斤 NT$21/KGM (NZ) /公斤 B01
NT$42/KGM
(PA,GT,SV,HN) 免
稅Free (NI)
1202.30.20 00 4 去殼花生，種子 Seed of ground-nuts, shelled TNE 新臺幣64元新臺幣32元/公斤新臺幣75元 G 402
/公斤 NT$32/KGM (NZ) /公斤 B01
M NT$64/KGM M
(PA,GT,SV,HN,SG)
免稅Free (NI)
1202.41 帶殼 In shell
1202.41.00 00 5 帶殼花生 Ground-nuts, in shell TNE 新臺幣42元新臺幣21元/公斤新臺幣49元 G B01

/公斤 NT$21/KGM (NZ) /公斤 F01
NT$42/KGM
(PA,GT,SV,HN) 免
稅Free (NI)
1202.42 去殼，不論是否破碎 Shelled, whether or not broken
245 Ch. 12 245

國定稅率
Tariff Rate
碼 Unit 規
1202.42.00 00 4 去殼花生，不論是否破 Ground-nuts, shelled, TNE 新臺幣64元新臺幣32元/公斤新臺幣75元 G B01

碎 whether or not broken /公斤 NT$32/KGM (NZ) /公斤 F01
M NT$64/KGM M
(PA,GT,SV,HN,SG)
免稅Free (NI)
1203 乾椰子肉 Copra
1203.00 乾椰子肉 Copra
1203.00.00 00 3 乾椰子肉 Copra TNE 免稅Free 免稅Free 2.5% F02

(PA,GT,NI,SV,HN,
NZ,SG)
1204 亞麻子（仁），不論是否 Linseed, whether or not broken
破碎
1204.00 亞麻子（仁），不論是 Linseed, whether or not broken

否破碎
1204.00.00 00 2 亞麻子（仁），不論是 Linseed, whether or not TNE 免稅Free 免稅Free 2.5% B01
否破碎 broken (PA,GT,NI,SV,HN, F02
NZ,SG)
1205 油菜子，不論是否破碎 Rape or colza seeds, whether or
not broken
1205.10 低芥子酸之油菜子，不 Low erucic acid rape or colza

論是否破碎 seeds , whether or not broken
1205.10.00 低芥子酸之油菜子，不 Low erucic acid rape or colza 免稅Free 免稅Free 9%

論是否破碎 seeds , whether or not broken (PA,GT,NI,SV,HN,
NZ,SG)
10 7 基因改造之低芥子酸 Genetically modified low TNE B01
之油菜子，不論是否 erucic acid rape or colza F01
破碎 (Brassica napus) seeds,
whether or not broken
20 5 非基因改造之低芥子 Non-genetically modified TNE B01

酸之油菜子，不論是 low erucic acid rape or F01
否破碎 colza seeds, whether or not
broken
1205.90.00 其他油菜子，不論是否 Other rape or colza seeds , 免稅Free 免稅Free 9%

破碎 whether or not broken (PA,GT,NI,SV,HN,
NZ,SG)
10 0 基因改造之其他油菜 Other genetically modified TNE B01
子，不論是否破碎 rape or colza (Brassica F01
napus) seeds, whether or
not broken
20 8 非基因改造之其他油 Other non-genetically TNE B01

菜子，不論是否破碎 modified rape or colza F01
seeds, whether or not
broken
1206 葵花子，不論是否破碎 Sunflower seeds, whether or not

broken
1206.00 葵花子，不論是否破碎 Sunflower seeds, whether or

not broken
1206.00.00 00 0 葵花子，不論是否破碎 Sunflower seeds, whether or TNE 免稅Free 免稅Free 21% B01
not broken (PA,GT,NI,SV,HN, F02
NZ,SG)
246 Ch. 12 246

國定稅率
Tariff Rate
碼 Unit 規
1207 其他油料種子及含油質之 Other oil seeds and oleaginous

果實，不論是否破碎 fruits, whether or not broken
1207.10 棕櫚類核果與子仁 Palm nuts and kernels
1207.10.00 棕櫚類核果與子仁 Palm nuts and kernels 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
30 1 棕櫚類核果與子仁 Palm nuts and kernels TNE B01
─棉子︰ -Cotton seeds :
1207.21 種子 Seed
1207.21.00 00 4 棉子，種子 Seed of cotton seeds TNE 免稅Free 免稅Free 1.5% 402
NZ,SG)
1207.29.00 00 6 其他棉子 Other cotton seeds TNE 免稅Free 免稅Free 1.5% 825
(PA,GT,NI,SV,HN, A01
NZ,SG) B01
1207.30 蓖麻子 Castor oil seeds
1207.30.00 蓖麻子 Castor oil seeds 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 蓖麻子 Castor oil seeds TNE 502
B01
1207.40 芝麻 Sesamum seeds
1207.40.00 00 1 芝麻 Sesamum seeds TNE 12% 免稅Free 20% B01

NZ) 7.2% (SG)
1207.50 芥子 Mustard seeds
1207.50.00 00 8 芥子 Mustard seeds TNE 免稅Free 免稅Free 17.5% 513

NZ,SG) F02
1207.60 紅花子 Safflower (Carthamus
tinctorius) seeds
1207.60.00 紅花子 Safflower (Carthamus 免稅Free 免稅Free 12.5%

tinctorius) seeds (PA,GT,NI,SV,HN,
NZ,SG)
10 4 紅花子 Safflower seeds TNE B01
F02
1207.70 瓜子 Melon seeds
1207.70.10 00 2 瓜子，供種植用種子 Melon seeds, for planting KGM 免稅Free 免稅Free 25% 402
NZ,SG)
1207.70.90 其他瓜子 Other melon seeds 10% 免稅Free 50%
(PA,NI,NZ,SG)
2.4% (GT) 3.6%
(SV,HN)
10 3 瓜子（包括西瓜子） Melon seeds (including KGM B01
watermelon seed) F01
20 1 瓜子仁（包括西瓜子 Melon seeds kernel KGM B01

仁） (including watermelon seed F01
kernel)
1207.91 罌粟子 Poppy seeds
247 Ch. 12 247

國定稅率
Tariff Rate
碼 Unit 規
1207.91.00 00 9 罌粟子 Poppy seeds TNE 免稅Free 免稅Free 25% 522 522
NZ,SG)
1207.99.10 00 9 中藥用之大麻子、仁〈 Huo Ma Jen (Cannabis TNE 免稅Free 免稅Free 免稅Free 502
火麻子、仁〉，不具發 Fructus) for Chinese (PA,GT,NI,SV,HN, B01
芽活性者 medicine use, without NZ,SG)
germinative activeness
1207.99.20 其他大麻子、仁〈火麻 Other Huo Ma Jen (Cannabis 免稅Free 免稅Free 25%

子、仁〉 Fructus) (PA,GT,NI,SV,HN,
NZ,SG)
10 5 其他大麻子、仁〈火 Other Huo Ma Jen TNE B01
麻子、仁〉，不具發 (Cannabis Fructus), without
芽活性者 germinative activeness
90 8 其他大麻子、仁〈火 Other Huo Ma Jen TNE 111

麻子、仁〉 (Cannabis Fructus) B01
1207.99.30 00 5 榭油樹核果 Shea nuts (karite nuts) TNE 免稅Free 免稅Free 15% B01
(PA,GT,NI,SV,HN,
NZ,SG)
1207.99.90 00 2 其他油料種子及含油質 Other oil seeds and TNE 免稅Free 免稅Free 25% B01
之果實，不論是否破碎 oleaginous fruits, whether or (PA,GT,NI,SV,HN, F02
not broken NZ,SG)
1208 油料種子或含油質果實之 Flours and meals of oil seeds or

粉及細粒，芥末除外 oleaginous fruits, other than
those of mustard
1208.10 大豆（黃豆） Of soya beans
1208.10.00 大豆（黃豆）粉及細粒 Flours and meals of soya 3% 免稅Free 3%

beans (PA,GT,NI,SV,HN,
NZ,SG)
10 4 基因改造大豆（黃豆 Flours and meals of KGM F01
）粉及細粒　 genetically modified soya MW0
beans
20 2 非基因改造大豆（黃 Flours and meals of non- KGM F01

豆）粉及細粒 genetically modified soya MW0
beans
1208.90.11 00 6 食用花生粉及細粒 Flours and meals of ground- KGM 新臺幣64元新臺幣46.9元/公斤新臺幣75元 G F01
nuts, edible /公斤 NT$46.9/KGM (SG) /公斤 MW0
M NT$64/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1208.90.19 00 8 其他供食用之油料種子 Other flours and meals of oil KGM 15% 免稅Free 15% B01
或含油質果實之粉及細 seeds or oleaginous fruits, (PA,GT,NI,SV,HN, F01
粒，芥末除外 other than those of mustard, NZ,SG)
edible
1208.90.21 00 4 非供食用花生粉及細粒 Flours and meals of ground- KGM 新臺幣64元新臺幣46.9元/公斤新臺幣75元 G B01
nuts, inedible /公斤 NT$46.9/KGM (SG) /公斤 MW0
M NT$64/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1208.90.22 00 3 非供食用可樂娜油籽粉 Flours and meals of canola KGM 3% 免稅Free 10% B01
及細粒 seed, inedible (PA,GT,NI,SV,HN,
NZ,SG)
248 Ch. 12 248

國定稅率
Tariff Rate
碼 Unit 規
1208.90.29 00 6 其他非供食用之油料種 Other flours and meals of oil KGM 6% 免稅Free 10% B01
子或含有油質果實之粉 seeds or oleaginous fruits, (PA,GT,NI,SV,HN,
及細粒，芥末除外 other than those of mustard, NZ,SG)
inedible
1209 種植用種子、果實及孢子 Seeds, fruit and spores, of a kind

used for sowing
1209.10 甜菜子 Sugar beet seeds
1209.10.00 00 5 甜菜子 Sugar beet seeds KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
－糧秣植物之種子︰ -Seeds of forage plants:
1209.21 紫苜蓿種子 Lucerne (alfalfa) seeds
1209.21.00 00 2 紫苜蓿種子 Lucerne (alfalfa) seeds KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG) F02
1209.22 苜蓿（三葉草）種子 Clover (Trifolium spp.) seeds
1209.22.00 00 1 苜蓿（三葉草）種子 Clover (Trifolium spp.) seeds KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
1209.23 羊茅屬種子 Fescue seeds
1209.23.00 00 0 羊茅屬種子 Fescue seeds KGM 免稅Free 免稅Free 免稅Free 402

NZ,SG)
1209.24 肯塔基藍草種子 Kentucky blue grass (Poa
pratensis L.) seeds
1209.24.00 00 9 肯塔基藍草種子 Kentucky blue grass (Poa KGM 免稅Free 免稅Free 免稅Free 402
pratensis L.) seeds (PA,GT,NI,SV,HN, B01
NZ,SG)
1209.25 黑麥草種子 Rye grass (Lolium multiflorum
Lam., Lolium perenne L.)
seeds
1209.25.00 00 8 黑麥草種子 Rye grass (Lolium KGM 免稅Free 免稅Free 免稅Free 402
multiflorum Lam., Lolium (PA,GT,NI,SV,HN, B01
perenne L.) seeds NZ,SG)
1209.29.00 00 4 其他糧秣植物之種子 Seeds of other forage plants KGM 免稅Free 免稅Free 免稅Free 402
NZ,SG)
1209.30 草本花卉植物之種子 Seeds of herbaceous plants
cultivated principally for their
flowers
1209.30.00 00 1 草本花卉植物之種子 Seeds of herbaceous plants KGM 免稅Free 免稅Free 免稅Free 402
cultivated principally for (PA,GT,NI,SV,HN, B01
their flowers NZ,SG)
－其他︰ -Other :
1209.91 蔬菜種子 Vegetable seeds
1209.91.00 蔬菜種子 Vegetable seeds 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 南瓜子 Pumpkin or squash seed KGM 402
B01
20 3 蘆筍種子 Asparagus seed KGM 402
B01
249 Ch. 12 249

國定稅率
Tariff Rate
碼 Unit 規
30 1 洋蔥種子 Seeds of onion KGM 402

B01
81 9 蕃茄種子 Tomato seed KGM 402
B01
82 8 茄子種子 Aubergine (egg plant) seed KGM 402
B01
83 7 甜椒種子 Sweet pepper seed KGM 402
B01
90 8 其他蔬菜種子 Other vegetable seeds KGM 402
B01
1209.99.00 其他種植用種子、果實 Other seeds, fruits and 免稅Free 免稅Free 免稅Free

及孢子 spores, of a kind used for (PA,GT,NI,SV,HN,
planting NZ,SG)
10 7 種稙用西瓜（包括瓜 Watermelon seeds (incl. KGM 402

子瓜）種子 seedy watermelon seeds), B01
for planting
20 5 果樹種子 Seeds of fruit tree KGM 402

B01
30 3 馬拉巴栗種子 Pachira seeds KGM 402
B01
40 1 馬拉巴栗果實 Pachira fruits KGM 402 441
B01
90 0 未列名種植用種子、 Seeds, fruits and spores, of KGM 402
果實及孢子 a kind used for planting, B01
n.e.s.
1210 新鮮或乾燥霍布花（蛇麻 Hop cones, fresh or dried,

毬果），不論是否研磨或 whether or not ground,
製粉或呈團粒狀者；啤酒 powdered or in the form of
花精 pellets ; lupulin
1210.10 霍布花（蛇麻毬果 Hop cones, neither ground nor

），未經研磨或製粉或 powdered nor in the form of
呈團粒狀者 pellets
1210.10.00 00 2 霍布花（蛇麻毬果 Hop cones, neither ground KGM 15% 免稅Free 15%
），未經研磨或製粉或 nor powdered nor in the form (PA,GT,NI,SV,HN,
呈團粒狀者 of pellets NZ,SG)
1210.20 霍布花（蛇麻毬果 Hop cones, ground, powdered

），已研磨或製粉或呈 or in the form of pellets ;
團粒狀者；啤酒花精 lupulin
1210.20.00 00 0 霍布花（蛇麻毬果 Hop cones, ground, KGM 7.5% 免稅Free 15% F02
），已研磨或製粉或呈 powdered or in the form of (PA,GT,NI,SV,HN,
團粒狀者；啤酒花精 pellets ; lupulin NZ,SG)
1211 植物或植物之一部分（包 Plants and parts of plants

括種子及果實），主要用 (including seeds and fruits), of a
於香料、藥用、殺蟲、殺 kind used primarily in
菌或類似用途，新鮮、冷 perfumery, in pharmacy or for
藏、冷凍或乾燥，不論是 insecticidal, fungicidal or similar
否已切割、壓碎或製粉 purposes, fresh, chilled, frozen
or dried, whether or not cut,
crushed or powdered
1211.20 人參根 Ginseng roots
1211.20.10 00 7 吉林人參 Chie Lin ginseng KGM 5% 免稅Free 7.5% 502

NZ,SG) H01
250 Ch. 12 250

國定稅率
Tariff Rate
碼 Unit 規
1211.20.20 00 5 高麗紅參、白參 Ginseng rubra and ginseng KGM 1.5% 免稅Free 7.5% 502
alba radix (Korea) (PA,GT,NI,SV,HN, B01
NZ,SG) H01
1211.20.30 00 3 東洋紅參、白參 Ginseng rubra and ginseng KGM 5% 免稅Free 7.5% 502
alba radix (Japan) (PA,GT,NI,SV,HN, B01
NZ,SG) H01
1211.20.40 00 1 西洋參 American ginseng (Panacis KGM 免稅Free 免稅Free 6.25% 513
quinquefolii) (PA,GT,NI,SV,HN, B01
NZ,SG) F02
H02
1211.20.50 00 8 三七（田七） Notoginseng root KGM 免稅Free 免稅Free 免稅Free 502
(Notoginseng radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.20.90 00 0 其他人參根 Other ginseng roots KGM 5% 免稅Free 7.5% 502
NZ,SG) H01
1211.30 古柯葉 Coca leaf
1211.30.00 00 7 古柯葉 Coca leaf KGM 免稅Free 免稅Free 免稅Free 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
1211.40 罌粟草 Poppy straw
1211.40.00 00 5 罌粟草 Poppy straw KGM 免稅Free 免稅Free 免稅Free 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
1211.50 麻黃 Ephedra
1211.50.00 00 2 麻黃 Ephedra KGM 免稅Free 免稅Free 免稅Free 502

(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.11 00 1 檀香 Sandalwood (Santali lignum) KGM 免稅Free 免稅Free 免稅Free 513

(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.12 00 0 沉香 Chinese eaglewood KGM 免稅Free 免稅Free 免稅Free 513
(Aquilariae resinatum (PA,GT,NI,SV,HN, B01
lignum) NZ,SG)
1211.90.13 00 9 杜仲 Eucommia bark (Eucommiae KGM 免稅Free 免稅Free 免稅Free 502

cortex) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.16 00 6 番瀉葉 Senna leaf (Sennae folium) KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.17 00 5 三七葉 Notoginseng leaf KGM 免稅Free 免稅Free 免稅Free
(Notoginseng folium) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.18 00 4 排草 Agastaches leaf (Agastaches KGM 免稅Free 免稅Free 免稅Free 502
folium) (PA,GT,NI,SV,HN, B01
NZ,SG)
1211.90.19 00 3 土茯苓 Smooth greenbrier rhizome KGM 免稅Free 免稅Free 免稅Free 502
(Smilacis glabrae rhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.23 00 7 大黃 Rhubarb (Rhei radix et KGM 免稅Free 免稅Free 免稅Free 502
rhizoma) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.24 00 6 黃連 Coptis rhizome (Coptidis KGM 免稅Free 免稅Free 免稅Free 502
NZ,SG)
1211.90.25 00 5 川芎（芎藭） Chuanxiong rhizome KGM 免稅Free 免稅Free 免稅Free 502
(Chuanxiong rhizoma) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.29 00 1 浙貝母 Thunberg fritillary bulb KGM 免稅Free 免稅Free 免稅Free 502
(Fritillariae thunbergii (PA,GT,NI,SV,HN,
bulbus) NZ,SG)
251 Ch. 12 251

國定稅率
Tariff Rate
碼 Unit 規
1211.90.30 00 8 白朮 White atractylodes rhizome KGM 免稅Free 免稅Free 免稅Free 502

(Atractylodismacrocephalae (PA,GT,NI,SV,HN, H01
rhizoma) NZ,SG)
1211.90.31 00 7 天雄 Slender root of common KGM 免稅Free 免稅Free 免稅Free 502

monkshood or kusnezoff (PA,GT,NI,SV,HN,
monkshood (Typhonii NZ,SG)
rhizoma)
1211.90.34 00 4 莪朮 Zedoaria rhizome (Curcumae KGM 免稅Free 免稅Free 免稅Free 502

rhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.35 00 3 高良薑 Galangal rhizome (Alpiniae KGM 免稅Free 免稅Free 免稅Free 502
officinarirhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.36 00 2 胡黃連 Picrorhiza rhizome KGM 免稅Free 免稅Free 免稅Free 502
(Picrorhizae rhizoma) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.37 00 1 半夏 Pinellia tuber (Pinelliae KGM 免稅Free 免稅Free 免稅Free 502
NZ,SG)
1211.90.38 00 0 天麻 Gastrodia tuber (Gastrodiae KGM 免稅Free 免稅Free 免稅Free 502
rhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.39 00 9 知母 Anemarrhena rhizome KGM 免稅Free 免稅Free 免稅Free 502
(Anemarrhenae rhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.40 00 6 黃精 Solomonseal rhizome KGM 免稅Free 免稅Free 免稅Free F01
(Polygonati rhizoma) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.41 牛膝（懷牛膝）、川牛 Twotooth achyranthes root 免稅Free 免稅Free 免稅Free
膝（杜牛膝） (Achyranthis bidentatae (PA,GT,NI,SV,HN,
radix), cyathula root NZ,SG)
(Cyathulae radix)
10 3 牛膝（懷牛膝） Twotooth achyranthes root KGM 502

(Achyranthis bidentatae H01
radix)
20 1 川牛膝（杜牛膝） Cyathula root (Cyathulae KGM 502

radix) H01
1211.90.42 00 4 銀柴胡 Starwort root (Stellariae KGM 免稅Free 免稅Free 免稅Free 502
radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.43 00 3 柴胡 Bupleurum root (Bupleuri KGM 免稅Free 免稅Free 免稅Free 502
radix) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.44 芍藥 Peony root (Paeoniae alba 免稅Free 免稅Free 免稅Free
radix, Paeoniae rubra radix) (PA,GT,NI,SV,HN,
NZ,SG)
10 0 白芍 White peony root (Paeoniae KGM 502
alba radix) H01
20 8 赤芍 Red peony root (Paeoniae KGM 502

rubra radix)
1211.90.45 00 1 大戟 Euphorbiae radix KGM 免稅Free 免稅Free 免稅Free 502

(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.46 00 0 黃芩 Scutellaria root (Scutellariae KGM 免稅Free 免稅Free 免稅Free 502
radix) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.47 00 9 丹參 Red sage root and rhizome KGM 免稅Free 免稅Free 免稅Free 502
(Salviae miltiorrhizae radix et (PA,GT,NI,SV,HN,
rhizoma) NZ,SG)
252 Ch. 12 252

國定稅率
Tariff Rate
碼 Unit 規
1211.90.48 00 8 玄參（元參） Scrophularia root KGM 免稅Free 免稅Free 免稅Free 502

(Scrophulariae radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.49 00 7 地黃 Rehmannia root KGM 免稅Free 免稅Free 免稅Free 502
(Rehmanniae radix) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.50 00 3 黃耆、紅耆 Astragalus root (Astragali KGM 免稅Free 免稅Free 免稅Free 502
radix), hedysarum root (PA,GT,NI,SV,HN, H01
(Hedysari radix) NZ,SG)
1211.90.51 00 2 一條根 I T'iao Ken (Radix KGM 免稅Free 免稅Free 免稅Free 513
Moghaniae) (PA,GT,NI,SV,HN, F02
NZ,SG)
1211.90.52 00 1 防風 Saposhnikovia root KGM 免稅Free 免稅Free 免稅Free 502
(Saposhnikoviae radix) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.53 00 0 北沙參、南沙參 Coastal glehnia rooot KGM 免稅Free 免稅Free 免稅Free 502
(Glehniae radix), ladtbell root (PA,GT,NI,SV,HN,
(Adenophorae radix) NZ,SG)
1211.90.54 00 9 當歸 Chinese angelica root KGM 免稅Free 免稅Free 免稅Free 502

(Angelicae sinensis radix) (PA,GT,NI,SV,HN, H01
NZ,SG)
1211.90.57 00 6 黨參 Pilose asiabell root KGM 免稅Free 免稅Free 免稅Free 502
(Codonopsis radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.59 00 4 木香 Costus root (Aucklandiae KGM 免稅Free 免稅Free 免稅Free 502
radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.60 00 1 青木香 Slender dutchmanspipe KGM 免稅Free 免稅Free 免稅Free 501 111
(Aristolochia debilis radix) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.62 00 9 雞冠花 Celosiae cristatae flos KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.63 00 8 辛夷 Magnolia flower (Magnoliae KGM 免稅Free 免稅Free 免稅Free 502
flos) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.64 00 7 酸棗仁 Jujube seed (Ziziphi spinosae KGM 免稅Free 免稅Free 免稅Free 502
semen) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.65 00 6 兒茶 Catechu KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.67 00 4 羅漢果 Grosvenor momordica PCE 免稅Free 免稅Free 免稅Free 514
fruit(Momordicae fructus) KGM (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.68 00 3 大腹皮 Areca husk (Arecae KGM 免稅Free 免稅Free 免稅Free 502
pericarpium) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.69 00 2 乾榔樁（大腹子） Areca nut (Arecae semen) KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1211.90.70 00 9 甘草 Liquorice root and rhizome KGM 免稅Free 免稅Free 免稅Free 513
(Glycyrrhizae radix et (PA,GT,NI,SV,HN, F02
rhizoma) NZ,SG) H02
1211.90.71 00 8 厚朴、厚朴根、厚朴花 Magnolia bark (Magnoliae KGM 免稅Free 免稅Free 免稅Free 502
cortex), Magnolia root (PA,GT,NI,SV,HN,
(Magnoliae radix), Magnolia NZ,SG)
flower (Magnoliae fols)
1211.90.72 茯苓、茯神 Indian bread, indian bread 免稅Free 免稅Free 免稅Free

with pine (poria) (PA,GT,NI,SV,HN,
NZ,SG)
10 5 茯苓 Indian bread (Poria) KGM 502
H01
253 Ch. 12 253

國定稅率
Tariff Rate
碼 Unit 規
20 3 茯神 Indian bread with pine KGM 502

(Poria cum radix pini) H01
1211.90.73 00 6 川貝母 Tendrilleaf fritillary bulb KGM 免稅Free 免稅Free 免稅Free 502
(Bulbus fritillariae cirrhosae) (PA,GT,NI,SV,HN,
NZ,SG)
1211.90.74 00 5 附子、烏頭 Monkshood daughter root KGM 免稅Free 免稅Free 免稅Free 502
(Aconiti lateralis radix), (PA,GT,NI,SV,HN,
common monkshood mother NZ,SG)
root (Aconiti radix)
1211.90.91 其他藥用植物及植物之 Other plants and parts of 免稅Free 免稅Free 免稅Free

一部分（包括種子及果 plants (including seeds and (PA,GT,NI,SV,HN,
實），新鮮、冷藏、冷 fruits), used for pharmacy, NZ,SG)
凍或乾燥，不論是否已 fresh, chilled, frozen or dried,
切割壓碎或製粉 whether or not cut, crushed
or powdered
10 2 枸杞子 Gou Chi T'zu (Fructus KGM F01

Llycii)
20 0 涼粉草（仙草） Herba mesonae KGM F01
30 8 花椒 Hua chiao (zantoxyli KGM F01

fructus)
41 5 廣防己 Southern Fangchi Root KGM 501 111

(Aristolochiae Fangchi
Radix)
42 4 關木通 Stem of manchurian KGM 501 111

dutchmanspipe
(Aristolochiae
manshuriensis caulis)
43 3 馬兜鈴 Dutchmanspipe fruit KGM 501 111

(Aristolochiae Fructus)
44 2 天仙藤 Dutchmanspipe vine KGM 501 111

(Aristolochiae Caulis)
50 3 菊花，乾燥 Chrysanthemum KGM F01

morifolium Ramat, dried
61 0 薄荷，新鮮或乾燥 Peppermint,fresh or dried. KGM B01

F01
62 9 芡實，新鮮或乾燥 Euryales,fresh or dried. KGM B01
F01
63 8 韭菜子、萊服子（蘿 Chinese chive, Chinese KGM 528
蔔子）、菟絲子、地 leek, Tuber onion (Allium B01
膚子、牛蒡子、決明 tuberosum Rottl. ex
子、車前子、冬瓜子 Spreng.) seeds,Chinese
radish (Raphanus sativus
Linn.) seeds,Cuscuta,
Chinese dodder (Cuscuta
chinensis Lam.)
seeds,Belvedere (Kochia
scoparia (L.) Schrad.)
seeds,Great burdock,
burdock (Arctium lappa
Linn.) seeds,Cassia (Cassia
tora Linn.) seeds, Plantain
(Plantago asiatica Linn.)
seeds, Wax ground, Winter
melon (Benincasa hispida
(Thunb.) Cogn.) seeds
254 Ch. 12 254

國定稅率
Tariff Rate
碼 Unit 規
91 4 其他新鮮、冷藏或冷 Other plants and parts of KGM B01

凍藥用植物及植物之 plants (including seeds and F02
一部分（包括種子及 fruits), used for pharmacy,
果實），不論是否已 fresh, chilled or frozen,
切割壓碎或製粉 whether or not cut, crushed
or powdered
92 3 其他乾燥藥用植物及 Other plants and parts of KGM 502

植物之一部份（包括 plants (including seeds and F02
種子及果實），不論 fruits), used for pharmacy,
是否已切割壓碎或製 whether or not cut, crushed
粉 or powdered, dried
1211.90.92 香料用植物及植物之一 Other plants and parts of 15% 免稅Free 25%

部分（包括種子及果實 plants (including seeds and (PA,GT,NI,SV,HN,
），新鮮、冷藏、冷凍 fruits) used for perfumery, NZ,SG)
或乾燥，不論是否已切 fresh, chilled, frozen or dried,
割壓碎或製粉 whether or not cut, crushed
or powdered
10 1 香料用新鮮、冷藏或 Plants and parts of plants KGM B01

冷凍植物及植物之一 (including seeds and fruits) F01
部分（包括種子及果 used for perfumery, fresh,
實），不論是否已切 chilled or frozen , whether
割壓碎或製粉 or not cut, crushed or
powdered
20 9 香料用乾燥植物及植 Other plants and parts of KGM F01

物之一部份（包括種 plants (including seeds and
子及果實），不論是 fruits) used for perfumery,
否已切割壓碎或製粉 whether or not cut, crushed
or powdered,dried
1211.90.93 殺蟲用，殺菌用植物及 Plants and parts of plants 7.5% 免稅Free 7.5%

植物之一部分（包括種 (including seeds and fruits), (PA,GT,NI,SV,HN,
子及果實），新鮮、冷 used for insecticidal, NZ,SG)
藏、冷凍或乾燥，不論 fungicidal or similar
是否已切割壓碎或製粉 purposes, fresh, chilled,
frozen or dried, whether or
not cut, crushed or powdered
10 0 殺蟲用，殺菌用新鮮 Plants and parts of plants KGM B01

、冷藏或冷凍，植物 (including seeds and fruits),
及植物之一部分（包 used for insecticidal,
括種子及果實），不 fungicidal or similar
論是否已切割壓碎或 purposes, fresh, chilled or
製粉 frozen, whether or not
20 8 殺蟲用，殺菌用乾燥 Other plants and parts of KGM

植物及植物之一部份 plants (including seeds and
（包括種子及果實 fruits), used for insecticidal,
），不論是否已切割 fungicidal or similar
壓碎或製粉 purposes, whether or not
cut, crushed or powdered,
dried
255 Ch. 12 255

國定稅率
Tariff Rate
碼 Unit 規
1212 刺槐豆、海草及其他藻類 Locust beans, seaweeds and

、甜菜及甘蔗，生鮮、冷 other algae, sugar beet and sugar
藏、冷凍或乾燥，不論是 cane, fresh, chilled, frozen or
否研磨者；未列名果實核 diried, whether or not ground;
與子仁及其他植物產品 fruit stones and kernels and
（包括未焙製之各種菊苣 other vegetable products
(including unroasted chicory
根），主要供人類食用者
roots of the variety Cichorium
intybus sativum) of a kind used
primarily for human
consumption, not elsewhere
─海草及其他藻類︰ -Seaweeds and other algae :
1212.21 適於人類食用 Fit for human consumption
1212.21.11 海帶（昆布），生鮮、 Laminaria seaweed, fresh, 5% 免稅Free 15%

冷藏或乾燥 chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
10 2 海帶（昆布），生鮮 Laminaria seaweed, fresh or KGM F01
或冷藏 chilled
20 0 乾海帶（昆布） Laminaria seaweed, dried KGM F01
1212.21.12 00 3 冷凍海帶（昆布） Laminaria seaweed, frozen KGM 15% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1212.21.21 海苔及紫菜，生鮮、冷 Sea laver and edible 10% 免稅Free 15%
藏或乾燥 seaweed, fresh, chilled or (PA,GT,NI,SV,HN,
dried NZ,SG)
10 0 海苔及紫菜，生鮮或 Sea laver and edible KGM F01

冷藏 seaweed, fresh or chilled
20 8 乾海苔及乾紫菜 Sea laver and edible KGM F01

seaweed, dried
1212.21.22 00 1 冷凍海苔及紫菜 Sea laver and edible KGM 15% 免稅Free 50% F01
seaweed, frozen (PA,GT,NI,SV,HN,
NZ,SG)
1212.21.31 髮菜，生鮮、冷藏或乾 Black moss, fresh, chilled or 9% 免稅Free 15%
燥 dried (PA,GT,NI,SV,HN,
NZ,SG)
10 8 髮菜，生鮮或冷藏 Black moss, fresh or chilled KGM F01
20 6 乾髮菜 Black moss, dried KGM F01
1212.21.32 00 9 冷凍髮菜 Black moss, frozen KGM 15% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1212.21.41 麒麟菜，生鮮、冷藏或 Eucheuma, fresh, chilled or 3% 免稅Free 5%
乾燥 dried (PA,GT,NI,SV,HN,
NZ,SG)
10 6 麒麟菜，生鮮或冷藏 Eucheuma, fresh or chilled KGM F01
20 4 乾麒麟菜 Eucheuma, dried KGM F01
1212.21.42 00 7 冷凍麒麟菜 Eucheuma, frozen KGM 15% 免稅Free 50% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1212.21.91 其他海草及其他藻類 Other seaweeds and other 7% 免稅Free 20%
，生鮮、冷藏或乾燥 algae, fresh, chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
10 5 其他海草及其他藻類 Other seaweeds and other KGM F01
，生鮮或冷藏 algae, fresh or chilled
256 Ch. 12 256

國定稅率
Tariff Rate
碼 Unit 規
20 3 其他乾海草及其他乾 Other seaweeds and other KGM F01

藻類 algae, dried
1212.21.99 00 9 冷凍其他海草及其他藻 Other seaweeds and other KGM 15% 免稅Free 50% F01
類 algae, frozen (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.11 00 6 其他海帶（昆布），生 Other laminaria seaweed, KGM 5% 免稅Free 15% F01

鮮、冷藏或乾燥 fresh, chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.12 00 5 其他冷凍海帶（昆布） Other laminaria seaweed, KGM 15% 免稅Free 50% F01
NZ,SG)
1212.29.21 00 4 其他海苔及紫菜，生鮮 Other sea laver and edible KGM 10% 免稅Free 15% F01
、冷藏或乾燥 seaweed, fresh, chilled or (PA,GT,NI,SV,HN,
dried NZ,SG)
1212.29.22 00 3 其他冷凍海苔及紫菜 Other sea laver and edible KGM 15% 免稅Free 50% F01
seaweed, frozen (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.31 00 2 其他髮菜，生鮮、冷藏 Other black moss, fresh, KGM 9% 免稅Free 15% F01
或乾燥 chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.32 00 1 其他冷凍髮菜 Other black moss, frozen KGM 15% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1212.29.41 00 0 其他麒麟菜，生鮮、冷 Other eucheuma, fresh, KGM 3% 免稅Free 5% F01
藏或乾燥 chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.42 00 9 其他冷凍麒麟菜 Other eucheuma, frozen KGM 15% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1212.29.91 00 9 其他海草及藻類，生鮮 Other seaweeds and other KGM 7% 免稅Free 20% F01
、冷藏或乾燥 algae, fresh, chilled or dried (PA,GT,NI,SV,HN,
NZ,SG)
1212.29.99 00 1 其他冷凍海草及藻類 Other seaweeds and other KGM 15% 免稅Free 50% F01
algae, frozen (PA,GT,NI,SV,HN,
NZ,SG)
1212.91 甜菜 Sugar beet
1212.91.00 甜菜 Sugar beet 16% 免稅Free 35%

(PA,NI,NZ,SG)
3.4% (GT) 5.5%
(SV,HN)
10 0 基因改造甜菜 Genetically modified sugar KGM B01
beet F01
20 8 非基因改造甜菜 Non-genetically modified KGM B01

sugar beet F01
1212.92 刺槐豆 Locust beans (carob)
1212.92.00 00 1 刺槐豆，包括刺槐豆種 Locust beans (carob) KGM 15% 免稅Free 35% 402
子 (PA,NI,NZ,SG) B01
3.2% (GT) 5.2% F02
(SV,HN)
1212.93 甘蔗 Sugar cane
1212.93.00 00 0 甘蔗 Sugar cane KGM 10% 免稅Free 20% B01 441

NZ,SG) MW0
1212.94 菊苣根 Chicory roots
257 Ch. 12 257

國定稅率
Tariff Rate
碼 Unit 規
1212.94.00 00 9 菊苣根 Chicory roots KGM 20% 免稅Free 25% B01

(PA,NI,NZ,SG) 4% F01
(GT) 6.6% (SV,HN)
1212.99.40 00 6 南瓜子 Pumpkin or squash seeds KGM 10% 免稅Free 30% B01
NZ,SG)
1212.99.51 00 2 甜杏核及仁 Sweet apricot stones and KGM 2.5% 免稅Free 10% B01
kernels (PA,GT,NI,SV,HN, F02
NZ,SG)
1212.99.52 00 1 苦杏核及仁 Bitter apricot stones and KGM 新臺幣4元免稅Free 新臺幣4元 513
kernels /公斤或10% (PA,GT,NI,SV,HN, /公斤或10% B01
從高徵稅 NZ,SG) 從高徵稅 F02
NT$4/KGM NT$4/KGM
or 10% or 10%
higher higher
1212.99.80 00 7 桃（包括油桃）或李之 Peach (including nectarine) KGM 16% 免稅Free 25% 513
核及仁 or plum stones and kernels (PA,NI,NZ,SG) B01
3.4% (GT) 5.5% F02
(SV,HN)
1212.99.90 其他果實核與子仁及其 Other fruit stones and kernels 16% 免稅Free 30%
他植物產品，主要供人 and other vegetable products, (PA,NI,NZ,SG)
類食用者 primarily for human 3.4% (GT) 5.5%
consumption (SV,HN)
10 3 絞股藍（七葉膽、五 Fiveleaf gynostemma KGM B01

葉參） F01
90 6 其他果實核與子仁及 Other fruit stones and KGM B01

其他植物產品，主要 kernels and other vegetable F01
供人類食用者 products, primarily for
human consumption
1213 穀類之藁及外殼，未經加 Cereal straw and husks,

工，不論是否已切碎、研 unprepared, whether or not
磨、壓製或呈團粒狀者 chopped, ground, pressed or in
the form of pellets
1213.00 穀類之藁及外殼，未經 Cereal straw and husks,

加工，不論是否已切碎 unprepared, whether or not
、研磨、壓製或呈團粒 chopped, ground, pressed or in
狀者 the form of pellets
1213.00.00 00 1 穀類之藁及外殼，未經 Cereal straw and husks, KGM 免稅Free 免稅Free 免稅Free B01
加工，不論是否已切碎 unprepared, whether or not (PA,GT,NI,SV,HN,
、研磨、壓製或呈團粒 chopped, ground, pressed or NZ,SG)
狀者 in the form of pellets
1214 瑞典蕪菁、飼料蓁菜，飼 Swedes, mangolds, fodder roots,

料用根菜，飼料用乾草 hay, lucerne (alfalfa), clover,
，紫花目蓿，三葉草，紅 sainfoin, forage kale, lupines,
豆草，飼料用甘藍、羽扁 vetches and similar forage
豆、野豌豆及類似芻秣飼 products, whether or not in the
料，不論是否為團粒狀 form of pellets
1214.10 紫花苜蓿細粒及團粒 Lucerne (Alfalfa) meal and

pellets
1214.10.00 00 8 紫花苜蓿細粒及團粒 Lucerne (Alfalfa) meal and KGM 免稅Free 免稅Free 免稅Free B01
pellets (PA,GT,NI,SV,HN, MW0
NZ,SG)
258 Ch. 12 258

國定稅率
Tariff Rate
碼 Unit 規
1214.90.00 其他飼料用之植物產品 Other vegetable materials for 免稅Free 免稅Free 免稅Free

forage (PA,GT,NI,SV,HN,
NZ,SG)
10 9 羽扁豆 Lupines KGM B01
90 2 未列名飼料用之植物 Vegetable materials for KGM B01

產品 forage, n.e.s. MW0
259 Ch. 12 259

第１３章　 CHAPTER 13
蟲漆；植物膠、樹脂、其他植物汁液及萃取物 LACS; GUMS, RESINS AND OTHER VEGETABLE
SAPS AND EXTRACTS
一、第1302節包括甘草萃取物、除蟲菊萃取物、霍布花萃 1.- Heading 13.02 applies, inter alia, to liquorice extract and
取物、蘆薈及鴉片萃取物。 extract of pyrethrum, extract of hops, extract of aloes and
opium.
本節不包括下列各項： The heading does not apply to :
（甲）含蔗糖重量超過10％之甘草萃取物或作為糖食之甘 (a) Liquorice extract containing more than 10 % by weight of
草萃取物（第1704節）； sucrose or put up as confectionery (heading 17.04);
（乙）麥芽精萃取物（第1901節）； (b) Malt extract (heading 19.01);
（丙）咖啡精、茶精或馬黛茶精（第2101節）； (c) Extracts of coffee, tea or maté (heading 21.01);
（丁）構成含有酒精成分飲料之植物汁液或萃取物（第22 (d) Vegetable saps or extracts constituting alcoholic beverages
章）； (Chapter 22);
（戊）樟腦、經化學製煉之甘草萃取物或第2914及2938節 (e) Camphor, glycyrrhizin or other products of heading 29.14
之其他物品； or 29.38;
（己）罌粟草膏，其生物鹼含量（按重量計）不少於50％ (f) Concentrates of poppy straw containing not less than 50 %
（第2939節）者； by weight of alkaloids (heading 29.39);
（庚）屬於第3003或3004節之藥品或血型分類試藥（第 (g) Medicaments of heading 30.03 or 30.04 or blood-grouping
3006節）； reagents (heading 30.06);
（辛）鞣革或染色用之萃取物（第3201或3203節）； (h) Tanning or dyeing extracts (heading 32.01 or 32.03);
（壬）精油、浸膏、淨油、樹脂狀物質、萃取含油樹脂、 (ij) Essential oils, concretes, absolutes, resinoids, extracted
精油之水餾液或水溶液或以芳香物質為基料供飲料 oleoresins, aqueous distillates or aqueous solutions of
製造用之調製品（第33章）；或 essential oils or preparations based on odoriferous
substances of a kind used for the manufacture of beverages
(Chapter 33); or
（癸）天然橡膠、西印度樹膠、馬來樹膠、怪有力樹膠、 (k) Natural rubber, balata, gutta-percha, guayule, chicle or
奇克樹膠或類似天然樹膠（第4001節）。 similar natural gums (heading 40.01).
260 Ch. 13 260

國定稅率
Tariff Rate
碼 Unit 規
1301 蟲漆；天然膠、樹脂、膠 Lac; natural gums, resins, gum-

脂及含油樹脂（例如香膠 resins and oleoresins (for
） example, balsams)
1301.20 阿拉伯膠 Gum Arabic
1301.20.00 00 0 阿拉伯膠 Gum Arabic KGM 2.5% 免稅Free 5% F01

(LDCs,PA,GT,NI,S
V,HN,NZ,SG)
1301.90.10 00 3 天然松香 Rosin (colophony), nature KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
1301.90.21 00 0 沒藥 Myrrh gum KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1301.90.22 00 9 乳香 Olibanum gum KGM 免稅Free 免稅Free 免稅Free 502
(PA,GT,NI,SV,HN,
NZ,SG)
1301.90.30 00 9 鳳仙花（香脂） Balsamine KGM 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
1301.90.40 00 7 蟲漆 lacs KGM 2.5% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
1301.90.90 其他天然膠、樹脂、膠 Other natural gums, resins, 免稅Free 免稅Free 免稅Free
脂及含油樹脂（例如香 gum-resins and oleoresins (PA,GT,NI,SV,HN,
膠） (for example, balsams) NZ,SG)
10 4 安息香膠 Benzoin gum KGM 502
20 2 阿魏 Gum asafoetida KGM 502
30 0 血竭 Dragon's-blood gum KGM 502
90 7 其他天然膠、樹脂、 Other natural gums, resins, KGM F02

膠脂及含油樹脂（例 gum-resins, and oleoresins
如香膠） (for example, balsams)
1302 植物汁液及萃取物；果膠 Vegetable saps and extracts;

質，果膠脂及果膠酸鹽類 pectic substances, pectinates and
；洋菜（石菜花）膠及其 pectates; agar-agar and other
他不論是否改質之植物黏 mucilages and thickeners,
膠及增稠劑 whether or not modified, derived
from vegetable products
－植物汁液及萃取物︰ -Vegetable saps and extracts:
1302.11 鴉片 Opium
1302.11.00 00 0 鴉片汁液及萃取物（萃 Saps and extracts of opium KGM 免稅Free 免稅Free 免稅Free 522 522
取含油樹脂除外） (Other than extracted (PA,GT,NI,SV,HN,
oleoresins) NZ,SG)
1302.12 甘草 Of liquorice
1302.12.00 00 9 甘草汁液及萃取物（萃 Saps and extracts of liquorice KGM 15% 免稅Free 15% 509
取含油樹脂除外） (other than extracted (PA,GT,NI,SV,HN,
oleoresins) NZ,SG)
1302.13 霍布花（蛇麻花） Of hops
1302.13.00 00 8 霍布花（蛇麻花）汁液 Saps and extracts of hops KGM 2.5% 免稅Free 5%

及萃取物（萃取含油樹 (other than extracted (PA,GT,NI,SV,HN,
脂除外） oleoresins) NZ,SG)
261 Ch. 13 261

國定稅率
Tariff Rate
碼 Unit 規
1302.14 麻黃 Of ephedra
1302.14.00 00 7 麻黃汁液及萃取物（萃 Saps and extracts of ephedra KGM 5% 免稅Free 20% 505
取含油樹脂除外） (other than extracted (LDCs,PA,GT,NI,S
oleoresins) V,HN,NZ,SG)
1302.19.10 00 0 蘆薈汁液及萃取物（萃 Saps and extracts of aloes KGM 7.5% 免稅Free 20% F02
取含油樹脂除外） (other than extracted (PA,GT,NI,SV,HN,
oleoresins) NZ,SG)
1302.19.20 00 8 生漆 Natural lacquer KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
1302.19.30 00 6 除蟲菊或含魚藤酮植物 of pyrethrum or of the roots KGM 2.5% 免稅Free 2.5% 801
根之汁液及萃取物（萃 of plants containing rotenone (PA,GT,NI,SV,HN,
取含油樹脂除外） (other than extracted NZ,SG)
oleoresins)
1302.19.90 00 3 其他植物汁液及萃取物 Other vegetable saps and KGM 5% 免稅Free 20% F01
（萃取含油樹脂除外） extracts (other than extracted (LDCs,PA,GT,NI,S
oleoresins) V,HN,NZ,SG)
1302.20 果膠質、果膠脂、果膠 Pectic substances, pectinates

酸鹽類 and pectates
1302.20.00 00 9 果膠質、果膠脂、果膠 Pectic substances, pectinates KGM 5% 免稅Free 7.5% F02

酸鹽類 and pectates (PA,GT,NI,SV,HN,
NZ,SG)
－由植物提煉之黏膠與 -Mucilages and thickeners,
增稠劑，不論是否改質 whether or not modified,
︰ derived from vegetable
products :
1302.31 洋菜（石花菜） Agar-agar
1302.31.00 00 6 洋菜（石花菜）膠 Agar-agar KGM 3.5% 免稅Free 10% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1302.32 植物黏膠及增稠劑，由 Mucilages and thickeners,
刺槐豆，刺槐豆種子或 whether or not modified,
枯亞籽子所提煉者，不 derived from locust beans,
論是否改質 locust bean seeds or guar seeds
1302.32.10 00 3 植物黏膠及增稠劑，由 Mucilages and thickeners, KGM 3.5% 免稅Free 10% F01
刺槐豆或刺槐豆種子所 whether or not modified, (PA,GT,NI,SV,HN,
提煉者，不論是否改質 derived from locust beans or NZ,SG)
locust bean seeds
1302.32.20 00 1 植物黏膠及增稠劑，由 Mucilages and thickeners, KGM 7.5% 免稅Free 10% F02
枯亞籽子所提煉者，不 whether or not modified, (PA,GT,NI,SV,HN,
論是否改質 derived from guar seeds NZ,SG)
1302.39.10 00 6 鹿角菜膠 Carrageenan extracted form KGM 7.5% 免稅Free 10% 508
carrageen (PA,GT,NI,SV,HN,
NZ,SG)
1302.39.90 00 9 其他植物黏膠及增稠劑 Other mucilages and KGM 免稅Free 免稅Free 10% F02
，不論是否改質 thickeners, whether or not (PA,GT,NI,SV,HN,
modified, derived from NZ,SG)
vegetable products
262 Ch. 13 262

第１４章　 CHAPTER 14
編結用植物性材料；未列名植物產品 VEGETABLE PLAITING MATERIALS; VEGETABLE
PRODUCTS NOT ELSEWHERE SPECIFIED OR
INCLUDED
一、本章並不包括歸入第11類之下列物品：主要供製造紡 1.- This Chapter does not cover the following products which
織品之植物性材料或植物纖維，不論已如何處理，或 are to be classified in Section XI : vegetable materials or
已經加工處理，然僅適於作紡織材料之其他植物材料 fibres of vegetable materials of a kind used primarily in
。 the manufacture of textiles, however prepared, or other
vegetable materials which have undergone treatment so as
to render them suitable for use only as textile materials.
二、第1401節適用於竹類（不論是否劈開，縱鋸，或截成 2.- Heading 14.01 applies, inter alia, to bamboos (whether or
一定長度均在內）末端為圓形、漂白、塗布、非燃性 not split, sawn lengthwise, cut to length, rounded at the
、拋光或染色，劈開之柳條，蘆草及類似物，籐心及 ends, bleached, rendered non-inflammable, polished or
已抽或劈開之藤條，但不包括小木片（第4404節）。 dyed), split osier, reeds and the like, to rattan cores and to
drawn or split rattans. The heading does not apply to
chipwood (heading 44.04).
三、第1404節不包括木絲（第4405節）及供製掃帚及刷子 3.- Heading 14.04 does not apply to wood wool (heading
用之結或束（第9603節）。 44.05) and prepared knots or tufts for broom or brush
making (heading 96.03).
一、適用稅則第1404節之有機質栽培介質，經行政院農業 1.- Plant growing media under heading 1404, if verified of
委員會核發肥料登記證，證明確供農業使用者免稅。 the Fertilizer Registration Certificate issued by the
Council of Agriculture, Executive Yuan, certifying that it
is used for agriculture, is exempt from duty.
263 Ch. 14 263

國定稅率
Tariff Rate
碼 Unit 規
1401 主要作為編結用植物性材 Vegetable materials of a kind

料（例如，竹、籐、蘆葦 used primarily for plaiting (for
、燈心草、柳條、棕櫚 example, bamboos, rattans,
，已淨、漂白或染色之穀 reeds, rushes, osier, raffia,
類稈及菩提樹皮） cleaned, bleached or dyed cereal
straw, and lime bark)
1401.10 竹 Bamboos
1401.10.00 00 1 竹（竹竿、竹片、竹皮 Bamboos (including canes, KGM 免稅Free 免稅Free 免稅Free B01
、竹根在內） split, skin and root) (PA,GT,NI,SV,HN, MP1
NZ,SG)
1401.20 籐 Rattans
1401.20.00 00 9 籐條、籐心、籐絲、籐 Rattan whole, core, fibre, KGM 免稅Free 免稅Free 免稅Free
皮、籐片 skin, split (PA,GT,NI,SV,HN,
NZ,SG)
1401.90.00 其他編結用植物材料 Other vegetable materials for 免稅Free 免稅Free 免稅Free

plaiting (PA,GT,NI,SV,HN,
NZ,SG)
10 2 穀類藁 Cereal straw KGM B01
20 0 燈心草（圓藺草） Mat-rush KGM B01
30 8 大甲藺 Tachia grass KGM B01
50 3 竹葉、竹鞘 Bamboo leaves, bamboo KGM B01

sheaths F02
90 5 其他編結用植物材料 Other vegetable materials KGM B01

for plaiting
1404 未列名植物產品 Vegetable products not

1404.20 棉籽絨 Cotton linters
1404.20.00 00 6 棉籽絨 Cotton linters KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
1404.90.10 00 9 絲瓜絡 Fibrous skeleton of luffa KGM 15% 免稅Free 15% B01
(PA,GT,NI,SV,HN,
NZ,SG)
1404.90.20 00 7 植物殼粉 Vegetable shell flour KGM 10% 免稅Free 15% B01
NZ,SG)
1404.90.30 00 5 蛇木及蛇木屑 Tree fern and scrap of KGM 免稅Free 免稅Free 免稅Free B01
cyatheaceae (PA,GT,NI,SV,HN,
NZ,SG)
1404.90.40 00 3 椰殼（整粒、片、碎屑 Coconut shells (whole, piece, KGM 免稅Free 免稅Free 40% B01
）及其碎片之壓縮塊 broken residue) and (PA,GT,NI,SV,HN,
compressed block of broken NZ,SG)
pieces
1404.90.50 00 0 腐化松樹皮，作為植物 Aged pinus radiata bark,for KGM 免稅Free 免稅Free 免稅Free B01
生長介質用 plant growing media use (PA,GT,NI,SV,HN, MW0
NZ,SG)
1404.90.51 00 9 木棉、植物性絨毛 Kapok ,Vegetable hair KGM 5% 免稅Free 7.5% B01
(PA,GT,NI,SV,HN,
NZ,SG)
1404.90.59 00 1 其他主要供作填充及襯 Other vegetable materials of KGM 免稅Free 免稅Free 7.5% B01
墊之植物性材料 a kind used primarily as (PA,GT,NI,SV,HN,
stuffing or as padding NZ,SG)
264 Ch. 14 264

國定稅率
Tariff Rate
碼 Unit 規
1404.90.60 00 8 製刷及掃帚用之植物性 Vegetable materials of a kind KGM 5% 免稅Free 7.5% B01

材料（例如帚高粱、巴 used primarily in brooms or (PA,GT,NI,SV,HN,
西棕櫚纖維、茅草及熱 in brushes (for example, NZ,SG)
帶植物纖維），不論是 broomcorn, piassava, couch-
否包裝成綑或成紮者 grass and istle), whether or
not in hanks or bundles
1404.90.70 00 6 植物性原料，主要用於 Raw vegetable materials of a KGM 20% 免稅Free 40% B01
染色或鞣製之用 kind used primarily in dyeing (PA,NI,NZ,SG) 4%
or tanning (GT) 6.6% (SV,HN)
1404.90.80 00 4 栽培介質用水苔 Sphagnum moss, for plant KGM 免稅Free 免稅Free 40% B01
growing media use (PA,GT,NI,SV,HN,
NZ,SG)
1404.90.91 微生物產品 Products of micro-organism 5% 免稅Free 40%
(PA,GT,NI,SV,HN,
NZ,SG)
90 2 其他微生物產品 Other products of micro- KGM B01
organism
1404.90.99 其他未列名植物產品 Other vegetable products not 20% 免稅Free 40%

elsewhere specified or (PA,GT,NI,SV,HN,
included NZ) 12% (SG)
40 5 荖葉、荖花 Betel leaves, betel peper KGM B01

MW0
50 2 含有毒品成分之菇類 Mushroom products, KGM 111 111
產品（其成分係指行 containing narcotics (the B01
政院依「毒品危害防 composition of which is as
制條例」第二條第三 set forth in article 2.3 of
項公告之各級毒品） Executive Yuan "Statute for
Narcotics Hazard Control".)
90 4 其他未列名植物產品 Other vegetable products, KGM B01

not elsewhere specified or F02
included MP1
265 Ch. 14 265

各類章註
CONTENTS OF EACH CHAPTER
第３類　 SECTION III
動植物油脂及其分解物；調製食用油脂；動植 ANIMAL OR VEGETABLE FATS AND OILS AND
物蠟 THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE
FATS; ANIMAL OR VEGETABLE WAXES
第１５章　 CHAPTER 15
動植物油脂及其分解物；調製食用油脂；動植 ANIMAL OR VEGETABLE FATS AND OILS AND
物蠟 THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE
FATS; ANIMAL OR VEGETABLE WAXES

（甲）第0209節之豬脂及禽脂肪； (a) Pig fat or poultry fat of heading 02.09;
（乙）可可脂、脂及油（第1804節）； (b) Cocoa butter, fat or oil (heading 18.04);
（丙）含第0405節物品之重量在15％以上之調製食品（通 (c) Edible preparations containing by weight more than 15 %
常歸類於第21章）； of the products of heading 04.05 (generally Chapter 21);
（丁）油渣（第2301節），或第2304至2306節之殘渣； (d) Greaves (heading 23.01) or residues of headings 23.04 to
23.06;
（戊）已製成蠟、藥品、油漆、凡立水、肥皂、香水、化 (e) Fatty acids, prepared waxes, medicaments, paints,
粧品、或盥洗用品、磺化油類之脂肪酸或第6類之其 varnishes, soap, perfumery, cosmetic or toilet preparations,
他貨品；或 sulphonated oils or other goods of Section VI; or
（己）由油製造之法提斯（第4002節）。 (f) Factice derived from oils (heading 40.02).
二、第1509節不適用於以溶劑萃取之橄欖油（第1510節 2.- Heading 15.09 does not apply to oils obtained from olives
）。 by solvent extraction (heading 15.10).
三、第1518節不包括僅經變性之脂或油或其區分物，此類 3.- Heading 15.18 does not cover fats or oils or their
物品應與其相當之非變性脂及油及其區分物，作同樣 fractions, merely denatured, which are to be classified in
分類。 the heading appropriate to the corresponding undenatured
fats and oils and their fractions.
四、製肥皂用油脂料、油類渣滓、油脂肪、甘油渣滓及羊 4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol
毛脂等渣滓均歸入第1522節。 pitch and wool grease residues fall in heading 15.22.
一、第151411及151419目所稱「低芥子酸之油菜子油」係 1.- For the purposes of subheadings 1514.11 and 1514.19,
指芥子酸的含量小於2％（按重量計）之固定性油。 the expression “ low erucic acid rape or colza oil ”
means the fixed oil which has an erucic acid content of
less than 2 % by weight.
一、輸入原產於尼加拉瓜共和國並歸列稅則第15081000及 1.- The importation of ground-nut (peanut) oil, originating in
15089000號之花生油；第12章稅則第12023010、 the Republic of Nicaragua covered by divisions
12023020、12024100及12024200號之帶殼花生、去殼 1508.10.00 and 1508.90.00; ground-nuts (peanuts), in
花生；第20章稅則第20081111、20081112、 shell and shelled falling under divisions 1202.30.10,
20081191及20081192號之調製或保藏之帶殼花生、去 1202.30.20, 1202.41.00 and 1202.42.00 of Chapter 12;
殼花生，適用第2欄稅率免稅者，以每年進口總數量 ground-nuts (peanuts), in shell and shelled, prepared or
未超過250公噸為限，超過該數量者依該等產品之第 preserved falling under divisions 2008.11.11, 2008.11.12,
1欄稅率徵稅。輸入去殼花生及花生油，應分別換算 2008.11.91 and 2008.11.92 of Chapter 20, not exceeding
為帶殼花生以計算配額數量。去殼花生及花生油對帶 the annual quota quantity 250 MT, shall be subject to the
殼花生之換算比例分別為1.5及3.8。 customs duties of column 2 rates and be exempted from
customs duties. Any importation exceeding that amount
shall be subject to the customs duties of column 1 rates.
The importation of shelled ground-nuts (peanuts) and
ground-nut (peanut) oil shall be converted into the quota
quantity of ground-nuts (peanuts) in shell respectively.
The conversion ratio of shelled ground-nuts (peanuts) and
ground-nut (peanut) oil is 1.5 and 3.8 respectively.
266
Ch. 15 266
國定稅率
Tariff Rate
碼 Unit 規
1501 第０２０９或１５０３節 Pig fat (including lard) and

除外之豬脂（包括熟豬油 poultry fat, other than that of
）及禽脂 heading 02.09 or 15.03
1501.10 熟豬油 Lard
1501.10.00 00 0 第0209或1503節除外之 Pig lard, other than that of KGM 20% 免稅Free 25% 827
熟豬油 heading 02.09 or 15.03 (PA,NI,NZ,SG) 4% A02
(GT) 6.6% (SV,HN)
1501.20 其他豬脂 Other pig fat
1501.20.00 00 8 第0209或1503節除外之 Other pig fat, other than that KGM 20% 免稅Free 25% 829
其他豬脂 of heading 02.09 or 15.03 (PA,NI,NZ,SG) 4% A02
(GT) 6.6% (SV,HN)
1501.90.00 00 3 第0209或1503節除外之 Poultry fat, other than that of KGM 20% 免稅Free 25% 827
禽脂 heading 02.09 or 15.03 (PA,NI,NZ,SG) 4% A02
(GT) 6.6% (SV,HN)
1502 第１５０３節除外之牛、 Fats of bovine animals, sheep or

羊脂 goats, other than those of
heading 15.03
1502.10 已熬製之牛、羊脂 Tallow
1502.10.10 00 7 第1503節除外之牛、羊 Fats of bovine animals, sheep KGM 免稅Free 免稅Free 7.5% 827
脂，已熬製，酸價不超 or goats, rendered, acid value (PA,GT,NI,SV,HN, A02
過1 not exceeding 1, other than NZ,SG)
those of heading 15.03
脂，巳熬製，酸價超過 or goats, rendered, acid value (PA,GT,NI,SV,HN, A02
1 exceeding 1, other than those NZ,SG)
of heading 15.03
脂，未熬製 or goats, unrender, other than (PA,GT,NI,SV,HN, A02
those of heading 15.03 NZ,SG) B01
1503 豬、牛、羊硬脂及脂油 Lard stearin, lard oil,

，未經乳化混合或調製者 oleostearin, oleo-oil and tallow
oil, not emulsified or mixed or
otherwise prepared
1503.00 豬、牛、羊硬脂及脂油 Lard stearin, lard oil,

，未經乳化混合或調製 oleostearin, oleo-oil and tallow
者 oil, not emulsified or mixed or
otherwise prepared
1503.00.11 00 7 豬、牛、羊硬脂，酸價 Lard stearin, oleostearin and KGM 13% 免稅Free 30% 827
不超過１ tallow stearin, acid value not (PA,NI,NZ,SG) 3% A02
exceeding 1 (GT) 4.6% (SV,HN)
1503.00.12 00 6 豬、牛、羊硬脂，酸價 Lard stearin, oleostearin and KGM 4% 免稅Free 10% 827
超過１ tallow stearin, acid value (PA,GT,NI,SV,HN, A02
exceeding 1 NZ,SG)
1503.00.21 00 5 豬、牛、羊脂油，酸價 Lard oil, oleo oil and tallow KGM 13% 免稅Free 30% 827
不超過１ oil, acid value not exceeding (PA,NI,NZ,SG) 3% A02
1 (GT) 4.6% (SV,HN)
267
267 Ch. 15
國定稅率
Tariff Rate
碼 Unit 規
1503.00.22 00 4 豬、牛、羊脂油，酸價 Lard oil, oleo oil and tallow KGM 4% 免稅Free 10% 827
超過１ oil, acid value exceeding 1 (PA,GT,NI,SV,HN, A02
NZ,SG)
1504 魚類及水產哺乳動物之油 Fats and oils and their fractions,
脂及其餾分物，不論是否 of fish or marine mammals,
精煉，但未經化學改質者 whether or not refined, but not
chemically modified
1504.10 魚肝油及其餾分物 Fish-liver oils and their

fractions
1504.10.00 00 7 魚肝油及其餾分物 Fish-liver oils and their KGM 免稅Free 免稅Free 10% 827
fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
1504.20 魚類油脂及其餾分物 Fats and oils and their
（魚肝油除外） fractions, of fish, other than
liver oils
1504.20.00 00 5 魚類油脂及其餾分物 Fats and oils and their KGM 免稅Free 免稅Free 5% 827
（魚肝油除外） fractions, of fish, other than (PA,GT,NI,SV,HN, A02
liver oils NZ,SG)
1504.30 水產哺乳動物之油脂及 Fats and oils and their

其餾分物 fractions, of marine mammals
1504.30.00 00 3 水產哺乳動物之油脂及 Fats and oils and their KGM 免稅Free 免稅Free 12.5% 827
其餾分物 fractions, of marine (PA,GT,NI,SV,HN, A02
mammals NZ,SG)
1505 羊毛脂及其衍生之脂肪質 Wool grease and fatty

（包括純淨羊毛脂） substances derived therefrom
(including lanolin)
1505.00 羊毛脂及其衍生之脂肪 Wool grease and fatty

質（包括純淨羊毛脂） substances derived
therefrom(including lanolin)
1505.00.10 00 6 純淨羊毛脂 Lanolin KGM 2% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
1505.00.90 00 9 其他羊毛脂及其衍生之 Other wool grease and fatty KGM 免稅Free 免稅Free 7.5%
脂肪質 substances derived therefrom (PA,GT,NI,SV,HN,
NZ,SG)
1506 其他動物油脂及其餾分物 Other animal fats and oils and
，不論是否精煉，但未經 their fractions, whether or not
化學改質者 refined, but not chemically
modified
1506.00 其他動物油脂及其餾分 Other animal fats and oils and

物，不論是否精煉，但 their fractions, whether or not
未經化學改質者 refined, but not chemically
modified
1506.00.10 00 5 蛋黃油 Oil, egg-yolk KGM 10% 免稅Free 20% 827

NZ,SG)
1506.00.20 00 3 骨髓油 Bone-marrow oil KGM 10% 免稅Free 20% 827
NZ,SG)
1506.00.90 其他動物油及脂 Other animal oils and fats, 10% 免稅Free 20%
(PA,GT,NI,SV,HN,
NZ,SG)
10 6 鱉（甲魚）脂肪 Fat of soft-shell turtle KGM 827
(terrapin) A02
90 9 其他動物油及脂 Other animal oils and fats KGM 827

A02
B01
268
Ch. 15 268
國定稅率
Tariff Rate
碼 Unit 規
1507 黃豆油及其餾分物，不論 Soya-bean oil and its fractions,

是否精煉，但未經化學改 whether or not refined, but not
質者 chemically modified
1507.10 粗製油，不論是否去膠 Crude oil, whether or not

質者 degummed
1507.10.00 00 4 粗製大豆（黃豆）油 Crude soy-bean oil ,whether KGM 5% 免稅Free 8% 827

，不論是否去膠質者 or not degummed (PA,GT,NI,SV,HN, A02
NZ,SG) MW0
1507.90.00 00 7 精製大豆（黃豆）油及 Refined soybean oil and its KGM 5% 免稅Free 8% 827
其餾分物 fractions (PA,GT,NI,SV,HN, A02
NZ,SG) MW0
1508 花生油及其餾分物，不論 Ground-nut oil and its fractions,
1508.10 粗製油 Crude oil
1508.10.00 00 3 粗製花生油 Crude ground-nut (peanut) KGM 338% 免稅Free (NI,NZ) 398% G 827
oil 247.8% (SG) 338% A02
(PA,GT,SV,HN) MW0
1508.90.00 00 6 精製花生油及其餾分物 Refined ground-nut (peanut) KGM 338% 免稅Free (NI,NZ) 398% G 827
oil and its fractions 247.8% (SG) 338% A02
(PA,GT,SV,HN) MW0
1509 橄欖油及其餾分物，不論 Olive oil and its fractions,

1509.10 原油 Virgin
1509.10.00 00 2 橄欖原油 Virgin olive oil KGM 免稅Free 免稅Free 7.5% 827
NZ,SG)
1509.90.00 00 5 精製橄欖油及其餾分物 Refined olive oil and its KGM 免稅Free 免稅Free 7.5% 827
NZ,SG)
1510 其他油類及其餾分物，僅 Other oils and their fractions,
由橄欖所提煉，不論是否 obtained solely from olives,
精煉但未經化學改質，包 whether or not refined, but not
括本節與第１５０９節之 chemically modified, including
油類或其餾分物混合者 blends of these oils or fractions
with oils or fractions of heading
15.09
1510.00 其他油類及其餾分物 Other oils and their fractions,

，僅由橄欖所提煉，不 obtained solely from olives,
論是否精煉但未經化學 whether or not refined, but not
改質，包括本節與第 chemically modified,
１５０９節之油類或其 including blends of these oils
餾分物混合者 or fractions with oils or
fractions of heading 15.09
269
269 Ch. 15
國定稅率
Tariff Rate
碼 Unit 規
1510.00.00 00 1 其他油類及其餾分物 Other oils and their fractions, KGM 5% 免稅Free 10% 827
，僅由橄欖所提煉，不 obtained solely from olives, (PA,GT,NI,SV,HN, A02
論是否精煉但未經化學 whether or not refined, but NZ,SG)
改質，包括本節與第 not chemically modified,
１５０９節之油類或其 including blends of these oils
餾分物混合者 or fractions with oils or
fractions of heading 15. 09
1511 棕櫚油及其餾分物，不論 Palm oil and its fractions,

1511.10.00 00 8 粗製棕櫚油 Crude palm oil KGM 免稅Free 免稅Free 5% 827

NZ,SG)
1511.90.00 00 1 精製棕櫚油及其餾分物 Refined palm oil and its KGM 免稅Free 免稅Free 5% 827
fractions (LDCs,PA,GT,NI,S A02
V,HN,NZ,SG)
1512 葵花子、紅花子或棉子油 Sunflower-seed,safflower or

及其餾分物，不論是否精 cotton-seed oil and fractions
煉，但未經化學改質者 thereof, whether or not refined,
but not chemically modified
－葵花子或紅花子油及 -Sunflower-seed or safflower

其餾分物︰ oil and fractions thereof:
1512.11.10 00 4 粗製葵花子油 Crude sunflower-seed oil KGM 5% 免稅Free 24% 827

NZ,SG)
1512.11.20 00 2 粗製紅花子油 Crude safflower oil KGM 5% 免稅Free 15% 827
NZ,SG)
1512.19.10 00 6 精製葵花子油及其餾分 Refined sunflower-seed oil KGM 5% 免稅Free 24% 827

物 and its fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
1512.19.20 00 4 精製紅花子油及其餾分 Refined safflower oil and its KGM 5% 免稅Free 15% 827
物 fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
－棉子油及其餾分物︰ -Cotton-seed oil and its
fractions:
1512.21 粗製油，不論是否去除 Crude oil, whether or not

棉子醇者 gossypol has been removed
1512.21.00 00 4 粗製棉子油，不論是否 Crude cotton-seed oil, KGM 免稅Free 免稅Free 15% 827
去除棉子醇者 whether or not gossypol has (PA,GT,NI,SV,HN, A02
been removed NZ,SG)
1512.29.00 00 6 精製棉子油及其餾分物 Refined cotton-seed oil and KGM 免稅Free 免稅Free 15% 827
its fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
1513 椰子（乾椰子肉）、棕櫚 Coconut ( copra ), palm kernel
仁或巴巴樹油及其餾分物 or babassu oil and fractions
，不論是否精煉，但未經 thereof, whether or not refined,
化學改質者 but not chemically modified
270
Ch. 15 270
國定稅率
Tariff Rate
碼 Unit 規
－椰子（乾椰子肉）油 -Coconut (copra) oil and its

及其餾分物︰ fractions:
1513.11.00 00 5 粗製椰子（乾椰子肉 Crude coconut (copra) oil KGM 免稅Free 免稅Free 4% 827
）油 (LDCs,PA,GT,NI,S A02
V,HN,NZ,SG)
1513.19.00 00 7 精製椰子（乾椰子肉 Refined coconut (copra) oil KGM 免稅Free 免稅Free 4% 827
）油及其餾分物 and its fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
－棕櫚仁或巴巴樹油及 -Palm kernel or babassu oil
其餾分物︰ and fractions thereof:
1513.21.10 00 1 粗製棕櫚仁油 Crude palm kernel oil KGM 免稅Free 免稅Free 2.5% 827
NZ,SG)
1513.21.20 00 9 粗製巴巴樹油 Crude babassu oil KGM 免稅Free 免稅Free 12.5% 827
NZ,SG)
1513.29.10 00 3 精製棕櫚仁油及其餾分 Refined palm kernel oil and KGM 免稅Free 免稅Free 2.5% 827
物 its fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
1513.29.20 00 1 精製巴巴樹油及其餾分 Refined babassu oil and its KGM 免稅Free 免稅Free 12.5% 827
NZ,SG)
1514 油菜子油、芥子油及其餾 Rape, colza or mustard oil and
分物，不論是否精煉，但 fractions thereof, whether or not
未經化學改質者 refined, but not chemically
modified
1514.11.00 低芥子酸之粗製油菜子 Crude rape or colza oil of 4% 免稅Free 15%

油 low erucic acid (PA,GT,NI,SV,HN,
NZ,SG)
10 2 低芥子酸之粗製油菜 Crude rape or colza oil of KGM 827
子油 low erucic acid A02
1514.19.00 00 6 低芥子酸之精製油菜子 Refined rape or colza oil and KGM 4% 免稅Free 15% 827
油及其餾分物 its fractions of low erucic (PA,GT,NI,SV,HN, A02
acid NZ,SG)
1514.91.10 00 5 其他粗製之油菜子油 Other crude rape or colza oil KGM 4% 免稅Free 15% 827
NZ,SG)
1514.91.20 00 3 粗製芥子油 Crude mustard oil KGM 4% 免稅Free 15% 827
NZ,SG)
1514.99.10 00 7 其他精製油菜子油及其 Other refined rape or colza KGM 4% 免稅Free 15% 827
餾分物 oil and its fractions (PA,GT,NI,SV,HN, A02
NZ,SG)
271
271 Ch. 15
國定稅率
Tariff Rate
碼 Unit 規
1514.99.20 00 5 精製芥子油及其餾分物 Refined mustard oil and KGM 4% 免稅Free 15% 827
fractions thereof (PA,GT,NI,SV,HN, A02
NZ,SG)
1515 其他固定性植物油脂（包 Other fixed vegetable fats and
括荷荷巴）及其餾分物 oils (including jojoba oil) and
，不論是否精煉，但未經 their fractions, whether or not
化學改質者 refined, but not chemically
modified
－亞麻仁油及其餾分物 -Linseed oil and its fractions:

︰
1515.11.00 00 3 粗製亞麻仁油 Crude linseed oil KGM 免稅Free 免稅Free 3.25% 827
NZ,SG)
1515.19.00 00 5 精製亞麻仁油及其餾分 Refined linseed oil and its KGM 免稅Free 免稅Free 3.25% 827
NZ,SG)
－玉米油及其餾分物︰ -Maize ( corn ) oil and its
fractions:
1515.21.00 00 1 粗製玉米油 Crude maize (corn) oil KGM 5% 免稅Free 10% 827
NZ,SG) MW0
1515.29.00 00 3 精製玉米油及其餾分物 Maize (corn) oil and its KGM 5% 免稅Free 10% 827
NZ,SG) MW0
1515.30 蓖麻油及其餾分物 Castor oil and its fractions
1515.30.00 00 0 蓖麻油及其餾分物 Castor oil and its fractions KGM 免稅Free 免稅Free 2.5% 828
NZ,SG)
1515.50 芝麻油及其餾分物 Sesame oil and its fractions
1515.50.00 00 5 芝麻油及其餾分物 Sesame oil and its fractions KGM 15% 免稅Free 35% 827
(PA,NI,NZ) 3% A02
(GT) 5% (SV,HN)
9% (SG)
1515.90.10 00 5 荷荷巴油及其餾分物 Jojoba oil and its fractions KGM 免稅Free 免稅Free 12.5% 829
NZ,SG)
1515.90.20 00 3 桐油及其餾分物 Tung oil and its fractions KGM 免稅Free 免稅Free 7.5% 829
NZ,SG)
1515.90.90 其他固定性植物油脂及 Other fixed vegetable fats 5% 免稅Free 22.5%
其餾分物 and oils and fractions thereof (PA,GT,NI,SV,HN,
NZ,SG)
10 6 罌粟子油及其餾分物 Poppy-seed oil and their KGM 829

fractions A02
MW0
90 9 其他固定性植物油脂 Other fixed vegetable fats KGM 827
及其餾分物 and oils and their fractions A02
272
Ch. 15 272
國定稅率
Tariff Rate
碼 Unit 規
1516 動植物油脂及其餾分物 Animal or vegetable fats and

，部份或全部氫化，互酯 oils and their fractions, partly or
化，再酯化或反油酸化 wholly hydrogenated, inter-
，不論是否精煉，但未進 esterified, re-esterified or
一步調製 elaidinised , whether or not
refined, but not further prepared
1516.10 動物油脂及其餾分物 Animal fats and oils and their

fractions
1516.10.11 00 0 氫（硬）化動物油脂及 Hydrogenated (hardened) KGM 5% 免稅Free 7.5% 827

其餾分物，酸價不超過 animal fats and oils and their (PA,GT,NI,SV,HN, A02
１ fractions, acid value not NZ,SG)
exceeding 1
1516.10.12 00 9 硬化魚油，酸價不超過 Hardened fish oil, acid value KGM 2.5% 免稅Free 5% 827
１ not exceeding 1 (PA,GT,NI,SV,HN, A02
NZ,SG)
1516.10.21 00 8 氫（硬）化動物油脂及 Hydrogenated (hardened) KGM 2.5% 免稅Free 7.5% 827
其餾分物，酸價超過１ animal fats and oils and their (PA,GT,NI,SV,HN, A02
fractions, acid value NZ,SG)
exceeding 1
1516.10.22 00 7 硬化魚油，酸價超過１ Hardened fish oil acid value KGM 2.5% 免稅Free 5% 827
exceeding 1 (PA,GT,NI,SV,HN, A02
NZ,SG)
1516.20 植物油脂及其餾分物 Vegetable fats and oils and
their fractions
1516.20.11 00 8 氫（硬）化植物油脂及 Hydrogenated (hardened) KGM 6% 免稅Free 15% 827

其餾分物，酸價不超過 vegetable fats and oils and (PA,GT,NI,SV,HN, A02
０．６ their fractions, acid value not NZ,SG)
exceeding 0.6
1516.20.12 00 7 氫化棕櫚油及氫化棕櫚 Hydrogenated palm oil and KGM 免稅Free 免稅Free 7.5% 827
核油，酸價不超過 hydrogenated palm kernel (PA,GT,NI,SV,HN, A02
０．６ oil, acid value not exceeding NZ,SG)
0.6
1516.20.20 00 7 氫（硬）化植物油脂及 Hydrogenated (hardened) KGM 5% 免稅Free 10% 827

其餾分物，酸價超過 vegetable fats and oils and (PA,GT,NI,SV,HN, A02
０．６ their fractions, acid value NZ,SG)
exceeding 0.6
1517 人造奶油；可食用動植物 Margarine; edible mixtures or

油脂混合品或調製品，第 preparations of animal or
１５１６節食用油脂或其 vegetable fats or oils or of
餾分物除外 fractions of different fats or oils
of this Chapter, other than edible
fats or oils or their fractions of
heading 15.16
1517.10 人造奶油，液態人造奶 Margarine, excluding liquid

油除外 margarine
1517.10.00 00 2 人造奶油，液態人造奶 Margarine, excluding liquid KGM 8% 免稅Free 15% 830

油除外 margarine (PA,GT,NI,SV,HN,
NZ) 1.6% (SG)
1517.90.10 00 3 液態人造奶油 Liquid margarine KGM 8% 免稅Free 15% 830

(PA,GT,NI,SV,HN,
NZ) 1.6% (SG)
1517.90.20 00 1 酥脆油 Shortening KGM 8% 免稅Free 15% 830

(PA,GT,NI,SV,HN,
NZ) 1.6% (SG)
273
273 Ch. 15
國定稅率
Tariff Rate
碼 Unit 規
1517.90.90 00 6 其他可食用動植物油脂 Other edible mixtures or KGM 9% 免稅Free 20% 830

混合品或調製品，第 preparations of animal or (PA,GT,NI,SV,HN,
１５１６節食用油脂或 vegetable fats or oils, other NZ) 1.8% (SG)
其餾分物除外 than edible fats or oils or
their fractions of heading
15.16
1518 沸製、氧化、脫水、硫化 Animal or vegetable fats and

、吹製，在真空中或惰性 oils and their fractions, boiled,
氣體中行聚合化或經其他 oxidised, dehydrated,
化學方法改質之動、植物 sulphurised, blown, polymerised
油脂及其餾分物，但不包 by heat in vacuum or in inert gas
括第１５１６節所列產品 or otherwise chemically
modified, excluding those of
；未列名非食用之動、植
heading 15.16; inedible mixtures
物油脂或本章不同油脂餾 or preparations of animal or
分物之混合物或調製品 vegetable fats or oils or of
fractions of different fats or oils
of this Chapter, not elsewhere
1518.00 沸製、氧化、脫水、硫 Animal or vegetable fats and

化、吹製，在真空中或 oils and their fractiors, boiled,
惰性氣體中行聚合化或 oxidised, dehydrated,
經其他化學方法改質之 sulphurised, blown,
動、植物油脂及其餾分 polymerised by heat in vacuum
物，但不包括第 or in inert gas or otherwise
chemically modified,
１５１６節所列產品
excluding those of heading
；未列名非食用之動、 15.16; inedible mixtures or
植物油脂或本章不同油 preparations of animal or
脂餾分物之混合物或調 vegetable fats or oils or of
製品 fractions of different fats or
oils of this Chapter, not
included
1518.00.10 00 1 沸製亞麻仁油 Boiled linseed oil KGM 免稅Free 免稅Free 7.5% 830
(PA,GT,NI,SV,HN,
NZ,SG)
1518.00.20 00 9 脫水蓖麻油 Dehydrated castor oil KGM 免稅Free 免稅Free 7.5% 831
(PA,GT,NI,SV,HN,
NZ,SG)
1518.00.30 00 7 氧化亞麻仁油 Linoxyn KGM 免稅Free 免稅Free 5% 830
(PA,GT,NI,SV,HN,
NZ,SG)
1518.00.40 00 5 環氧大豆（黃豆）油 Epoxy soy-bean oil KGM 2.5% 免稅Free 3.75% 830
(PA,GT,NI,SV,HN,
NZ,SG)
1518.00.50 00 2 未列名非食用之動、植 Inedible mixtures or KGM 6% 免稅Free 15% 111
物油脂或本章不同油脂 preparations of animal or (PA,GT,NI,SV,HN,
餾分物之混合物或調製 vegetable fats or oils or of NZ,SG)
品 fractions of different fats or
oils of this Chapter, n.e.s
1518.00.90 00 4 其他沸製、氧化、脫水 Other animal or vegetable KGM 8% 免稅Free 15% 830

、硫化、吹製，在真空 fats and oils and their (PA,GT,NI,SV,HN,
中或惰性氣體中行聚合 fractions, boiled, oxidised, NZ,SG)
化或經其他化學方法改 dehydrated, sulphurised,
質之動、植物油脂及其 blown, polymerised by heat
餾分物，但不包括第 in vacuum or in inert gas or
otherwise chemically
１５１６節所列產品
modified, excluding those of
heading 15.16
1520 粗製甘油；甘油水溶液及 Glycerol, crude; glycerol waters

甘油鹼液 and glycerol lyes
274
Ch. 15 274
國定稅率
Tariff Rate
碼 Unit 規
1520.00 粗製甘油；甘油水溶液 Glycerol, crude; glycerol

及甘油鹼液 waters and glycerol lyes
1520.00.00 00 9 粗製甘油；甘油水溶液 Glycerol, crude; glycerol KGM 3.5% 免稅Free 3.5% 831
及甘油鹼液 waters and glycerol lyes (PA,GT,NI,SV,HN,
NZ,SG)
1521 植物蠟（三甘油脂除外 Vegetable waxes ( other than
）、蜂蠟，其他蟲臘及鯨 triglycerides ), beeswax, other
蠟，不論是否精製或著色 insect waxes and spermaceti,
whether or not refined or
coloured
1521.10 植物蠟 Vegetable waxes
1521.10.00 00 6 植物蠟，不論已否精製 Vegetable waxes, whether or KGM 2.5% 免稅Free 2.5% 831
或著色 not refined or coloured (PA,GT,NI,SV,HN,
NZ,SG)
1521.90.10 00 7 蜂蠟（黃蠟），無論已 Bees wax (yellow wax), KGM 5% 免稅Free 5% 830

否精製或著色 whether or not refined or (PA,GT,NI,SV,HN, MW0
coloured NZ,SG)
1521.90.20 00 5 鯨蠟，不論已否精製或 Spermaceti, whether or not KGM 4% 免稅Free 4%

著色 refined or coloured (PA,GT,NI,SV,HN,
NZ,SG)
1521.90.90 00 0 其他蟲蠟，無論已否精 Other insect waxes, whether KGM 7.5% 免稅Free 7.5%
製或著色 or not refined or coloured (PA,GT,NI,SV,HN,
NZ,SG)
1522 鞣革餘油；油脂及動植物 Degras; residues resulting from
蠟經加工處理後所餘之殘 the treatment of fatty substances
or animal or vegetable waxes
1522.00 鞣革餘油；油脂及動植 Degras; residues resulting from

物蠟經加工處理後所餘 the treatment of fatty
之殘 substances or animal or
vegetable waxes
1522.00.10 00 5 鞣革餘油 Degras KGM 3.5% 免稅Free 5% 832

(PA,GT,NI,SV,HN,
NZ,SG)
1522.00.20 00 3 其他油脂及動植物蠟經 Other residues resulting from KGM 3.5% 免稅Free 3.5% 832
加工處理後所餘之殘渣 the treatment of fatty (PA,GT,NI,SV,HN,
substances or animal or NZ,SG)
vagetable waxes
275
275 Ch. 15
第４類　 SECTION IV
調製食品；飲料；酒類及醋；菸類及已製菸類 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS
代用品 AND VINEGAR; TOBACCO AND MANUFACTURED
TOBACCO SUBSTITUTES
一、本類「團粒」一詞係經直接壓縮或添加未超過3％重 1.- In this Section the term “ pellets ” means products
之粘合劑製成之產品。 which have been agglomerated either directly by
compression or by the addition of a binder in a proportion
not exceeding 3 % by weight.
第１６章　 CHAPTER 16
肉、魚或甲殼、軟體或其他水產無脊椎動物等 PREPARATIONS OF MEAT, OF FISH OR OF
之調製品 CRUSTACESNS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES
一、本章不包括依第2、3章或第0504節所定方式調製處理 1.- This Chapter does not cover meat, meat offal, fish,
或保存之肉、雜碎、魚、甲殼、軟體或其他水產無脊 crustaceans, molluscs or other aquatic invertebrates,
椎動物。 prepared or preserved by the processes specified in
Chapter 2 or 3 or heading 05.04.
二、臘腸、肉、雜碎、血、魚或甲殼、軟體或其他水產無 2.- Food preparations fall in this Chapter provided that they
脊椎動物，及其組合物之重量如逾該調製食品之 contain more than 20 % by weight of sausage, meat, meat
20％時，即列入本章，當調製食品內含有上述二種或 offal, blood, fish or crustaceans, molluscs or other aquatic
二種以上產品時，其稅則應依第16章內按其相關之組 invertebrates, or any combination thereof. In cases where
成成分或成分中重量大者分類，上述規定不適用於第 the preparation contains two or more of the products
1902節之填塞產品或第2103或2104節之調製品。 mentioned above, it is classified in the heading of Chapter
16 corresponding to the component or components which
predominate by weight. These provisions do not apply to
the stuffed products of heading 19.02 or to the
preparations of heading 21.03 or 21.04.
一、為第160210目所稱「均質調製品」係指以極均勻之肉 1.- For the purposes of subheading 1602.10, the expression
、雜碎或血所製成之調製品，供零售用，且適合作為 “ homogenised preparations ” means preparations of
嬰兒或幼童食品或醫療食品，在容器內淨重不超過 meat, meat offal or blood, finely homogenised, put up for
250公克，採用此定義時對因調味，保存或其他目的 retail sale as food suitable for infants or young children or
而加入之任何少許成分可不予計較，此類調製品可能 for dietetic purposes, in containers of a net weight content
含有少量可見之碎肉或肉類雜碎，本目比第1602節之 not exceeding 250 g. For the application of this definition
任何其他目優先適用。 no account is to be taken of small quantities of any
ingredients which may have been added to the preparation
for seasoning, preservation or other purposes. These
preparations may contain a small quantity of visible
pieces of meat or meat offal. This subheading takes
precedence over all other subheadings of heading 16.02.
二、僅以普通名稱列入第1604或1605節各目之魚、甲殼類 2.- The fish, crustaceans, molluscs and other aquatic

、軟體類及其他水產無脊椎動物，與以同樣名稱列入 invertebratesspecified in the subheadings of heading
第3章之魚、甲殼類、軟體類及其他水產無脊椎動物 16.04 or 16.05 under their common names only, are of
屬同類。 the same species as those mentioned in Chapter 3 under
the same name.
二、輸入歸屬本章之貨品，其含米量不低於30％者歸列稅 2.- Imported goods of this chapter containing not less than 30
則第21069098號項下。 % of rice shall be classified under division 2106.90.98.
三、輸入原產於巴拿馬共和國並歸屬於稅則第16023210及 3.- The importation of prepared or preserved drum sticks and
16023220號之已調製或保藏之雞腿、雞翅及其他已調 wings of fowls and other prepared or preserved meat of
製或保藏之雞肉，適用第2欄稅率免稅者，以每年進 fowls originating in the Republic of Panama covered by
口總數量未超過1200公噸為限，超過該數量者依稅率 divisions 1602.32.10 and 1602.32.20, not exceeding the
10％徵稅，適用上開免稅配額之管理由財政部依中華 annual total importation quantity 1200 MT, shall be in
民國與巴拿馬自由貿易協定辦理公告。 column 2 rates and be exempted from customs duties.
Exceeding that amount shall be dutiable at the rate 10 %
ad valorem. Applying to the above exemption from
customs duties, the administration of the allocation of
quota of these goods shall be announced by the Ministry
of Finance, in accordance with the Free Trade Agreement
276 Ch. 16 276
of the ROC and Panama.
四、刪除 4.- Deleted.
五、輸入原產於巴拿馬共和國並歸屬於稅則第16041210、 5.- The importation of sardines, herrings and anchovies
16041310、16041320、16041600號及第3章稅則第 originating in the Republic of Panama covered by
03024100、03024300、03035100、03035300、 divisions 1604.12.10, 1604.13.10, 1604.13.20 and
03048920、03048600、03048970、03054950、 1604.16.00, and divisions 0302.41.00, 0302.43.00,
03055941、03055950、03056100、03056300號之沙丁 0303.51.00, 0303.53.00, 0304.89.20,
魚、鰮魚、鯡魚、鯷魚及其調製品，適用第2欄稅率 0304.86.00,0304.89.70, 0305.49.50, 0305.59.41,
免稅者，以每年進口總數量未超過191公噸為限，超 0305.59.50, 0305.61.00 and 0305.63.00 of Chapter 3, not
過該數量者依該等產品之第1欄稅率徵稅，適用上開 exceeding the annual total importation quantity 191 MT,
免稅配額之管理由財政部依中華民國與巴拿馬自由貿 shall be in column 2 rates and be exempted from customs
易協定辦理公告。 duties, exceeding that amount shall be subject to the
customs duties of column 1 rates. Applying to the above
allocation of quota of this goods shall be announced by
Trade Agreement of the ROC and Panama.
六、輸入原產於巴拿馬共和國並歸屬於稅則第16041510號 6.- The importation of mackerels and their preparations
及第3章稅則第03024400、03028985、03035400、 originating in Panama covered by the division
03038985、03048940、03053910、03056940號之鲭屬 1604.15.10, and divisions 0302.44.00, 0302.89.85,
類及其調製品，適用第2欄稅率免稅者，以每年進口 0303.54.00, 0303.89.85, 0304.89.40, 0305.39.10 and
總數量未超過377公噸為限，超過該數量者依該等產 0305.69.40 of Chapter 3, not exceeding the annual total
品之第1欄稅率徵稅，適用上開免稅配額之管理由財 importation quantity 377 MT, shall be in column 2 rates
政部依中華民國與巴拿馬自由貿易協定辦理公告。 and be exempted from customs duties; exceeding that
rates. Applying to the above exemption from customs
duties, the administration of the allocation of quota of
these goods shall be announced by the Ministry of
Finance, in accordance with the Free Trade Agreement of
the ROC and Panama.
七、輸入原產於巴拿馬共和國並歸屬於稅則第16041920號 7.- The importation of carangids and its preparations
及第3章稅則第03028984、03038984、03048930號之 originating in Panama covered by division 1604.19.20
鰺魚及其調製品，適用第2欄稅率免稅者，以每年進 and divisions 0302.89.84, 0303.89.84 and 0304.89.30 of
口總數量未超過164公噸為限，超過該數量者依該等 Chapter 3, not exceeding the annual quota quantity 164
產品之第1欄稅率徵稅，適用上開免稅配額之管理由 MT, shall be in column 2 rates and be exempted from
財政部依中華民國與巴拿馬自由貿易協定辦理公告。 customs duties; exceeding that amount shall be subject to
the customs duties of column 1 rates. Applying to the
above exemption from customs duties, the administration
of the allocation of quota of these goods shall be
announced by the Ministry of Finance, in accordance with
the Free Trade Agreement of the ROC and Panama.
277 Ch. 16 277

國定稅率
Tariff Rate
碼 Unit 規
1601 肉、雜碎或血製成之臘腸 Sausages and similar products,

及其類似品；以上述產品 of meat, meat offal or blood;
製成之調製食品 food preparations based on these
products
1601.00 肉、雜碎或血製成之臘 Sausages and similar products,

腸及其類似品；以上述 of meat, meat offal or blood;
產品製成之調製食品 food preparations based on
these products
1601.00.10 00 9 火雞肉製成之臘腸及其 Sausages and similar KGM 20% 免稅Free 45% B01
類似品 products, of turkey meat (PA,NZ,SG) 4% F01
(GT) 6.6% MW0
(NI,SV,HN)
1601.00.90 00 2 其他肉、雜碎或血製成 Other sausages and similar KGM 20% 免稅Free 45% B01
之臘腸及其類似品；以 products, of meat, meat offal (PA,NZ,SG) 4% F01
上述產品製成之調製食 or blood; food preparations (GT) 6.6% MW0
品 based on these products (NI,SV,HN)
1602 其他已調製或保藏之肉、 Other prepared or preserved

雜碎或血 meat, meat offal or blood
1602.10 均質調製品 Homogenised preparations
1602.10.10 00 6 肉類調製之嬰兒、幼童 Homogenised preparations of KGM 7.5% 免稅Free 12.5% F01

或病人均質食品 meat, used as infants or (PA,GT,NI,SV,HN,
young children food or for NZ,SG)
dietetic culinary purposes
1602.10.90 00 9 其他均質調製品 Other homogenised KGM 10% 免稅Free 40% F01

preparations (PA,GT,NI,SV,HN,
NZ,SG)
1602.20 任何動物之肝調製品 Of liver of any animal
1602.20.10 已調製或保藏之雞肝 Prepared or preserved liver of 25% 免稅Free 50%

fowls (PA,NZ,SG) 5%
(GT) 8.3%
(NI,SV,HN)
10 2 已調製或保藏之雞肝 Prepared or preserved livers KGM B01
，冷凍者 of fowls, frozen F01
MW0
20 0 已調製或保藏之雞肝 Prepared or preserved livers KGM F01
，罐頭 of fowls, canned
90 5 其他已調製或保藏之 Other prepared or preserved KGM B01

雞肝 livers of fowls F01
1602.20.20 已調製或保藏之牛肝及 Prepared or preserved liver of 15% 免稅Free (NZ,SG) 50%

豬肝 bovine and swine 15%
(PA,GT,NI,SV,HN)
10 0 已調製或保藏之牛肝 Prepared or preserved livers KGM B01

及豬肝，冷凍者 of bovine and swine, frozen F01
MW0
20 8 已調製或保藏之牛肝 Prepared or preserved livers KGM F01
及豬肝，罐頭 of bovine and swine,
canned

牛肝及豬肝 livers of bovine and swine F01
1602.20.30 已調製或保藏之鵝肝 Prepared or preserved liver of 17% 免稅Free 50%

geese (PA,NZ,SG) 5.2%
(GT) 7.2% (SV,HN)
10% (NI)
278 Ch. 16 278

國定稅率
Tariff Rate
碼 Unit 規
10 8 已調製或保藏之鵝肝 Prepared or preserved livers KGM B01

，冷凍者 of geese, frozen F01
MW0
20 6 已調製或保藏之鵝肝 Prepared or preserved livers KGM F01
，罐頭 of geese, canned

鵝肝 livers of geese F01
1602.20.90 其他已調製或保藏之動 Other prepared or preserved 30% 免稅Free 50%

物肝 livers of animal (PA,NZ,SG) 6%
(GT) 10%
(NI,SV,HN)
動物肝，冷凍者 livers of animals, frozen F01
MW0
20 3 其他已調製或保藏之 Other prepared or preserved KGM F01
動物肝，罐頭 livers of animals, canned

動物肝 livers of animals F01
－第０１０５節之家禽 -Of poultry of heading 01.05:

製品︰
1602.31 火雞 Of turkeys
1602.31.10 已調製或保藏之火雞肉 Prepared or preserved meat 15% 免稅Free (PA,NZ) 25%

of turkeys 3% (GT) 5%
(NI,SV,HN) 9%
(SG)
10 9 已調製或保藏之火雞 Prepared or preserved meat KGM B01
肉，冷凍者 of turkeys, frozen F01
MW0
30 5 已調製或保藏之火雞 Prepared or preserved meat KGM F01
肉，罐頭 of turkeys, canned MW0

火雞肉 meat of turkeys F01
MW0
1602.31.20 已調製或保藏之火雞雜 Prepared or preserved meat 25% 免稅Free 400%
碎 offal of turkeys (PA,NZ,SG) 25%
(GT,NI,SV,HN)
10 7 已調製或保藏之火雞 Prepared or preserved meat KGM G B01

雜碎，冷凍者 offal of turkeys, frozen F01
MW0
20 5 已調製或保藏之火雞 Prepared or preserved meat KGM G F01
雜碎，罐頭 offal of turkeys, canned MW0
90 0 其他已調製或保藏之 Other prepared or preserved KGM G B01

火雞雜碎 meat offal of turkeys F01
MW0
1602.32 飼養之雞 Of fowls of the species gallus
domesticus
1602.32.10 已調製或保藏之雞腿 Prepared or preserved drum 20% 免稅Free (PA,NZ) 213%

（包括棒棒腿及骨腿 sticks (including legs and leg 12% (SG) 20%
）及雞翅 quarters) and wing of fowls (GT,NI,SV,HN)
(of the species Gallus
domesticus)
279 Ch. 16 279

國定稅率
Tariff Rate
碼 Unit 規
10 8 已調製或保藏之雞腿 Prepared or preserved drum KGM G B01

（包括棒棒腿及骨腿 sticks (including legs and F01
）及雞翅，冷凍者 leg quarters) and wings of MW0
fowls of the species Gallus
domesticus, frozen
20 6 已調製或保藏之雞腿 Prepared or preserved drum KGM G F01

（包括棒棒腿及骨腿 sticks of fowls(including MW0
）及雞翅，罐頭 legs and leg quarters) and
wings of fowls of the
species Gallus domesticus,
canned

雞腿（包括棒棒腿及 drum sticks (including legs F01
骨腿）及雞翅 and leg quarters) and wings MW0
of fowls of the species
Gallus domesticus
1602.32.20 其他已調製或保藏之雞 Other prepared or preserved 20% 免稅Free (PA,NZ) 95%

肉 meat of fowls 12% (SG) 20%
(GT,NI,SV,HN)

雞肉，冷凍者 meat of fowls, frozen F01
MW0
20 4 其他已調製或保藏之 Other prepared or preserved KGM G F01
雞肉，罐頭 meat of fowls, canned MW0

雞肉 meat of fowls F01
MW0
1602.32.30 已調製或保藏之雞腳及 Prepared or preserved feet 25% 免稅Free (PA,NZ) 50%
雞心 and heart of fowls 5% (GT) 8.3%
(NI,SV,HN) 15%
(SG)
10 4 已調製或保藏之雞腳 Prepared or preserved feet KGM B01
及雞心，冷凍者 and hearts of fowls, frozen F01
MW0
20 2 已調製或保藏之雞腳 Prepared or preserved feet KGM F01
及雞心，罐頭 and hearts of fowls, canned MW0

雞腳及雞心 feet and hearts of fowls F01
MW0
1602.32.90 其他調製或保藏之雞雜 Other prepared or preserved 25% 免稅Free 400%
碎 meat offal of fowls (PA,NZ,SG) 25%
(GT,NI,SV,HN)

雞雜碎，冷凍者 meat offal of fowls, frozen F01
MW0
雞雜碎，罐頭 meat offal of fowls, canned MW0

雞雜碎 meat offal of fowls F01
MW0
1602.39.11 00 2 已調製或保藏之全鴨 Prepared or preserved whole KGM 34% 免稅Free (PA,NZ) 50% B01
，冷凍者 ducks, frozen 6.8% (GT) 11.3% F01
(SG)
280 Ch. 16 280

國定稅率
Tariff Rate
碼 Unit 規
1602.39.12 00 1 已調製或保藏之鴨塊 Prepared or preserved meat KGM 40% 免稅Free (PA,NZ) 50% B01
，冷凍者 of ducks, cut in pieces, 8% (GT) 13.3% F01
frozen (NI,SV,HN) 24% MW0
(SG)
1602.39.19 其他第０１０５節家禽 Other prepared or preserved 34% 免稅Free (PA,NZ) 50%
之已調製或保藏肉 meat of poultry of heading 6.8% (GT) 11.3%
01.05 (NI,SV,HN) 20.4%
(SG)
10 2 其他第０１０５節家 Other prepared or preserved KGM B01

禽之已調製或保藏肉 meat of poultry of heading F01
，冷凍者 01.05, frozen MW0
20 0 其他第０１０５節家 Other prepared or preserved KGM F01

禽之已調製或保藏肉 meat of poultry of heading MW0
，罐頭 01.05, canned
90 5 其他第０１０５節家 Other prepared or preserved KGM B01

禽之已調製或保藏肉 meat of poultry of heading F01
01.05 MW0
1602.39.20 第０１０５節其他家禽 Prepared or preserved meat 25% 免稅Free (NZ,SG) 400%

之已調製或保藏雜碎 offal of other poultry of 25%
heading 01.05 (PA,GT,NI,SV,HN)
10 9 第０１０５節其他家 Prepared or preserved meat KGM G B01

禽之已調製或保藏雜 offal of other poultry of F01
碎，冷凍者 heading 01.05, frozen MW0
20 7 第０１０５節其他家 Prepared or preserved meat KGM G F01

禽之已調製或保藏雜 offal of other poultry of MW0
碎，罐頭 heading 01.05, canned
90 2 第０１０５節其他家 Other prepared or preserved KGM G B01

禽之已調製或保藏雜 meat offal of other poultry F01
碎 of heading 01.05 MW0
－豬︰ -Of swine:
1602.41 火腿及已切割者 Hams and cuts thereof
1602.41.00 已調製或保藏之火腿及 Prepared or preserved hams 32% 免稅Free (PA,NZ) 47.5%

已切割者 and cuts thereof 6.4% (GT) 10.6%
(NI,SV,HN) 19.2%
(SG)
10 9 已調製或保藏之火腿 Prepared or preserved hams KGM B01

及已切割者，冷凍者 and cuts thereof, frozen F01
MW0
20 7 已調製或保藏之火腿 Prepared or preserved hams KGM F01
及已切割者，罐頭 and cuts thereof, canned MW0

火腿及已切割者 hams and cuts thereof F01
MW0
1602.42 肩及已切割之肩 Shoulders and cuts thereof
1602.42.00 已調製或保藏之豬肩肉 Prepared or preserved swine 33% 免稅Free (PA,NZ) 50%

及已切割者 meat of shoulders and cuts 6.6% (GT) 11%
thereof (NI,SV,HN) 19.8%
(SG)
10 8 已調製或保藏之豬肩 Prepared or preserved meat KGM B01
肉及其已切割者，冷 of shoulders and cuts F01
凍者 thereof, swine, frozen MW0
281 Ch. 16 281

國定稅率
Tariff Rate
碼 Unit 規
20 6 已調製或保藏之豬肩 Prepared or preserved meat KGM F01

肉及其已切割者，罐 of shoulders and cuts MW0
頭 thereof, swine, canned

豬肩肉及其已切割者 meat of shoulders and cuts F01
thereof, swine MW0
1602.49 其他，包括混合者 Other, including mixtures
1602.49.10 已調製或保藏之豬腹脇 Prepared or preserved pork 40% 免稅Free (PA,NZ) 50%

肉（包括腩排） belly (including spare ribs) 8% (GT) 13.3%
(NI,SV,HN) 24%
(SG)
10 9 已調製或保藏之豬腹 Prepared or preserved pork KGM B01
脇肉（包括腩排 belly (including spare ribs), F01
），冷凍者 frozen MW0
20 7 已調製或保藏之豬腹 Prepared or preserved pork KGM F01

脇肉（包括腩排 belly (including spare ribs), MW0
），罐頭 canned

豬腹脇肉（包括腩排 pork belly (including spare F01
） ribs) MW0
1602.49.20 其他已調製或保藏之豬 Other prepared or preserved 30% 免稅Free (PA,NZ) 50%

肉 meat of swine 6% (GT) 10%
(NI,SV,HN) 18%
(SG)
10 7 已調製或保藏帶頭、 Prepared or preserved KGM B01
皮、耳、尾及腳（不 whole carcasses (including F01
含內臟），重量不超 the head, skin, ears, tail and MW0
過８公斤之整隻屠體 feet, no entrails) of swine,
豬肉 weighing not more than 8
kg

豬肉，冷凍者 meat of swine, frozen F01
MW0
豬肉，罐頭 meat of swine, canned MW0

豬肉 meat of swine F01
MW0
1602.49.30 已調製之豬腳（包括前 Prepared feet, (including 15% 免稅Free (NZ,SG) 310%
、後腿蹄膀及腱子肉 hocks of the front and hind 15%
）、橫膈膜、豬腸（包 leg, shank muscle) skirts, (PA,GT,NI,SV,HN)
括大腸、小腸及直腸 guts (including large
）及胃（肚） intestine, small intestine and
rectum) and stomachs of
swine
10 5 已調製之豬腳（包括 Prepared feet (including KGM G B01

前、後腿蹄膀及腱子 hocks of the front and hind F01
肉）、橫膈膜、豬腸 leg, shank muscle), skirts, MW0
（包括大腸、小腸及 guts (including large
直腸）及胃（肚 intestine, small intestine
），冷凍者 and rectum) and stomachs
of swine, frozen
282 Ch. 16 282

國定稅率
Tariff Rate
碼 Unit 規
20 3 已調製之豬腳（包括 Prepared feet (including KGM G F01

前、後腿蹄膀及腱子 hocks of the front and hind MW0
肉）、橫膈膜、豬腸 leg,shank muscle), skirts,
（包括大腸、小腸及 guts (including large
直腸）及胃（肚 intestine, small intestine
），罐頭 and rectum) and stomachs
of swine, canned
90 8 其他已調製之豬腳 Other prepared feet KGM G B01

（包括前、後腿蹄膀 (including hocks of the F01
及腱子肉）、橫膈膜 front and hind leg,shank MW0
、豬腸（包括大腸、 muscle), skirts, guts
小腸及直腸）及胃 (including large intestine,
（肚） small intestine and rectum)
and stomachs of swine
1602.49.90 其他已調製或保藏之豬 Other prepared or preserved 15% 免稅Free 50%

雜碎 meat offal of swine (PA,NZ,SG) 3%
(GT) 5%
(NI,SV,HN)
豬雜碎，冷凍者 meat offal of swine, frozen F01
MW0
豬雜碎，罐頭 meat offal of swine, canned MW0

豬雜碎 meat offal of swine F01
MW0
1602.50 牛 Of bovine animals
1602.50.10 已調製或保藏之牛肉 Prepared or preserved meat 20% 免稅Free 50%

of bovine animals (PA,NZ,SG) 20%
(GT,NI,SV,HN)
10 5 已調製或保藏之牛肉 Prepared or preserved meat KGM B01

，冷凍者 of bovine animals, frozen F01
MW0
20 3 已調製或保藏之牛肉 Prepared or preserved meat KGM F01
，罐頭 of bovine animals, canned MW0

牛肉 meat of bovine animals F01
MW0
1602.50.20 已調製或保藏之牛雜碎 Prepared or preserved meat 15% 免稅Free 50%
offal of bovine animal (PA,NZ,SG) 15%
(GT,NI,SV,HN)
11 2 已調製或保藏之牛內 Prepared or preserved KGM B01

臟（包括心臟、肺臟 internal organ (including F01
、肝臟、大腸、小腸 hearts, lungs, livers, large MW0
、脾臟、胃、腎臟、 intestine, small intestine,
胰臟、膀胱、子宮 spleens, stomachs, kidneys,
），冷凍者 pancreas, bladders, uteri) of
bovine animals, frozen
12 1 已調製或保藏之牛眼 Prepared or preserved eyes, KGM B01

、腦、脊髓及頭顱 brains, sinal cords and scull F01
，冷凍者 of bovine animals, frozen MW0
19 4 其他已調製或保藏之 Other prepared or preserved KGM 113

牛雜碎，冷凍者 meat offal of bovine B01
animals, frozen F01
MW0
283 Ch. 16 283

國定稅率
Tariff Rate
碼 Unit 規
21 0 已調製或保藏牛內臟 Prepared or preserved KGM F01

（包括心臟、肺臟、 internal organ(including MW0
肝臟、大腸、小腸、 hearts, lungs, livers, large
脾臟、胃、腎臟、胰 intestine, small intestine,
臟、膀胱、子宮 spleens, stomachs, kidneys,
），罐頭 pancreas, bladders, uteri) of
bovine animals, canned
22 9 已調製或保藏牛眼、 Prepared or preserved eyes, KGM F01

腦、脊髓及頭顱，罐 brains, sinal cords and scull MW0
頭 of bovine animals, canned
29 2 其他已調製或保藏牛 Other prepared or preserved KGM 113

雜碎，罐頭 meat offal of bovine F01
animals, canned MW0
91 5 其他已調製或保藏牛 Other prepared or preserved KGM B01

內臟（包括心臟、肺 internal organ (including F01
臟、肝臟、大腸、小 hearts, lungs, livers, large MW0
腸、脾臟、胃、腎臟 intestine, small intestine,
、胰臟、膀胱、子宮 spleens, stomachs, kidneys,
pancreas, bladders, uteri) of
bovine animals
92 4 其他已調製或保藏牛 Other prepared or preserved KGM B01

眼、腦、脊髓、及頭 eyes, brains, sinal cords and F01
顱 scull of bovine animals MW0
99 7 其他已調製或保藏牛 Other prepared or preserved KGM 113

雜碎 meat offal of bovine B01
animals F01
MW0
1602.90 其他，包括已調製任何 Other, including preparations
動物之血 of blood of any animal
1602.90.20 已調製或保藏之其他動 Prepared or preserved meat 23% 免稅Free 50%

物肉 of other animals (PA,NI,NZ,SG)
4.6% (GT) 7.6%
(SV,HN)
10 5 已調製或保藏之其他 Prepared or preserved meat KGM B01
動物肉，冷凍者 of other animals, frozen F01
MW0
20 3 已調製或保藏之其他 Prepared or preserved meat KGM F01
動物肉，罐頭 of other animals, canned MW0

其他動物肉 meat of other animals F01
1602.90.30 00 5 已調製任何動物之血 Preparations of blood of any KGM 23% 免稅Free 50% B01
animal (PA,NI,NZ,SG) F01
4.6% (GT) 7.6%
(SV,HN)
1602.90.40 已調製或保藏之家禽雜 Prepared or preserved meat 25% 免稅Free (NZ) 15% 400%
碎（第１６０２節除外 offal of poultry (other than (SG) 25%
） goods of heading 1602) (PA,GT,NI,SV,HN)

家禽雜碎，冷凍者 meat offal of poultry, F01
frozen MW0

家禽雜碎，罐頭 meat offal of poultry, MW0
canned

家禽雜碎 meat offal of poultry F01
MW0
284 Ch. 16 284

國定稅率
Tariff Rate
碼 Unit 規
1602.90.90 已調製或保藏之其他動 Prepared or preserved meat 40% 免稅Free 50%

物雜碎 offal of other animal (PA,NI,NZ) 8%
(GT) 13.3%
(SV,HN) 24% (SG)
10 0 已調製或保藏之其他 Prepared or preserved meat KGM B01
動物雜碎，冷凍者 offal of other animals, F01
frozen MW0
20 8 已調製或保藏之其他 Prepared or preserved meat KGM F01

動物雜碎，罐頭 offal of other animals, MW0
canned

其他動物雜碎 meat offals of other animals F01
MW0
1603 肉、魚、甲殼、軟體或其 Extracts and juices of meat, fish
他水產無脊椎動物之抽出 or crustaceans, molluscs or other
物及液汁 aquatic invertebrates
1603.00 肉、魚、甲殼、軟體或 Extracts and juices of meat,

其他水產無脊椎動物之 fish or crustaceans, molluscs or
抽出物及液汁 other aquatic invertebrates
1603.00.00 00 9 肉、魚、甲殼、軟體或 Extracts and juices of meat, KGM 17% 免稅Free 35% F01
其他水產無脊椎動物之 fish or crustaceans, molluscs (PA,GT,NI,SV,HN,
抽出物及液汁 or other aquatic invertebrates NZ,SG)
1604 已調製或保藏之魚類；魚 Prepared or preserved fish;

子醬及由魚卵調製之魚子 caviar and caviar substitutes
醬代替品 prepared from fish eggs
－整條或片塊之魚（剁 -Fish, whole or in pieces, but

碎者除外）︰ not minced:
1604.11 鮭魚 Salmon
1604.11.00 已調製或保藏之鮭魚 Salmon, whole or in pieces, 15% 免稅Free 20%

，整條或片塊（剁碎者 but not minced, prepared or (PA,GT,NI,SV,HN,
除外） preserved NZ,SG)
10 3 已調製或保藏之鮭魚 Salmon, whole or in pieces, KGM F01 443

，整條或片塊（剁碎 but not minced, prepared or
者除外），冷凍者 preserved, frozen
20 1 已調製或保藏之鮭魚 Salmon, whole or in pieces, KGM F01 443

者除外），罐頭 preserved, canned
90 6 其他已調製或保藏之 Other salmon, whole or in KGM F01 443

鮭魚，整條或片塊 pieces, but not minced,
（剁碎者除外） prepared or preserved
1604.12 鯡魚 Herrings
1604.12.10 00 2 已調製或保藏之鯡魚 Herrings, whole or in pieces, KGM 25% 免稅Free (PA,NZ) 40% F01
，整條或片塊（剁碎者 but not minced, prepared or 15% (SG) 25% MW0
除外）,冷凍者 preserved, frozen (GT,NI,SV,HN)
1604.12.90 其他已調製或保藏之鯡 Other herrings, whole or in 25% 免稅Free 40%

魚，整條或片塊（剁碎 pieces, but not minced, (PA,NI,SV,HN,NZ)
者除外） prepared or preserved 5% (GT) 15% (SG)
285 Ch. 16 285

國定稅率
Tariff Rate
碼 Unit 規
10 3 已調製或保藏之鯡魚 Herrings, whole or in KGM F01

，整條或片塊（剁碎 pieces, but not minced,
者除外），罐頭 prepared or preserved,
canned
90 6 其他已調製或保藏之 Other herrings, whole or in KGM F01

鯡魚，整條或片塊 pieces, but not minced,
1604.13 沙丁魚、小沙丁魚、正 Sardines, sardinella and

鰮 brisling or sprats
1604.13.10 已調製或保藏之沙丁魚 Sardines, sardinella, whole or 30% 免稅Free (PA,NZ) 45%

、小沙丁魚，整條或片 in pieces, but not minced, 18% (SG) 30%
塊（剁碎者除外） prepared and preserved (GT,NI,SV,HN)
10 9 已調製或保藏之沙丁 Sardines, sardinella, whole KGM F01

魚、小沙丁魚，整條 or in pieces, but not MW0
或片塊（剁碎者除外 minced, prepared and
），冷凍者 preserved, frozen
20 7 已調製或保藏之沙丁 Sardines, sardinella, whole KGM F01

魚、小沙丁魚，整條 or in pieces, but not MW0
或片塊（剁碎者除外 minced, prepared and
），罐頭 preserved, canned
90 2 其他已調製或保藏之 Other sardines, sardinella, KGM F01

沙丁魚、小沙丁魚 whole or in pieces, but not MW0
，整條或片塊（剁碎 minced, prepared and
者除外） preserved
1604.13.20 已調製或保藏之正鰮 Brisling or sprats, whole or 30% 免稅Free (PA,NZ) 40%

，整條或片塊（剁碎者 in pieces, but not minced, 18% (SG) 30%
除外） prepared or preserved (GT,NI,SV,HN)
10 7 已調製或保藏之正鰮 Brisling or sprats, whole or KGM F01

，整條或片塊（剁碎 in pieces, but not minced, MW0
者除外），冷凍者 prepared or preserved,
frozen
20 5 已調製或保藏之正鰮 Brisling or sprats, whole or KGM F01

，整條或片塊（剁碎 in pieces, but not minced, MW0
canned
90 0 其他已調製或保藏之 Other brisling or sprats, KGM F01

正鰮，整條或片塊 whole or in pieces, but not MW0
（剁碎者除外） minced, prepared or
preserved
1604.14 鮪魚、正鰹及齒鰆（齒 Tunas, skipjack and bonito

鰆屬） (Sarda spp.)
1604.14.10 已調製或保藏之鮪魚 Tunas, whole or in pieces, 15% 免稅Free 30%

，整條或片塊（剁碎者 but not minced, prepared or (PA,GT,NI,SV,HN,
10 8 已調製或保藏之鮪魚 Tunas, whole or in pieces, KGM F01

20 6 已調製或保藏之鮪魚 Tunas, whole or in pieces, KGM F01

286 Ch. 16 286

國定稅率
Tariff Rate
碼 Unit 規
90 1 其他已調製或保藏之 Other tunas, whole or in KGM F01

鮪魚，整條或片塊 pieces, but not minced,
1604.14.20 已調製或保藏之正鰹及 Skipjack and bonito, whole 14% 免稅Free 27.5%

齒鰆，整條或片塊（剁 or in pieces, but not minced, (PA,GT,NI,SV,HN,
碎者除外） prepared or preserved NZ,SG)
10 6 已調製或保藏之正鰹 Skipjack and bonito, whole KGM F01

及齒鰆，整條或片塊 or in pieces, but not
（剁碎者除外)，冷凍 minced, prepared or
者 preserved, frozen
20 4 已調製或保藏之正鰹 Skipjack and bonito, whole KGM F01

及齒鰆，整條或片塊 or in pieces, but not
（剁碎者除外)，罐頭 minced, prepared or
preserved, canned
90 9 其他已調製或保藏之 Other skipjack and bonito, KGM F01

正鰹及齒鰆，整條或 whole or in pieces, but not MW0
片塊（剁碎者除外） minced, prepared or
preserved
1604.15 鯖魚 Mackerel
1604.15.10 00 9 已調製或保藏之鯖魚 Mackerel, whole or in pieces, KGM 30% 免稅Free (PA) 15% 40% F01
，整條或片塊（剁碎者 but not minced, prepared or (NZ) 18% (SG) 30% MW0
除外），冷凍者 preserved, frozen (GT,NI,SV,HN)
1604.15.90 其他已調製或保藏之鯖 Other mackerel, whole or in 25% 免稅Free 40%

魚，整條或片塊（剁碎 pieces, but not minced, (PA,NI,SV,HN) 5%
者除外） prepared or preserved (GT) 12.5% (NZ)
15% (SG)
10 0 已調製或保藏之鯖魚 Mackerel, whole or in KGM F01

，整條或片塊（剁碎 pieces, but not minced,
canned
90 3 其他已調製或保藏之 Other mackerel, whole or in KGM F01

鯖魚，整條或片塊 pieces, but not minced,
1604.16 鯷魚 Anchovies
1604.16.00 已調製或保藏之鯷魚 Anchovies, whole or in 30% 免稅Free (PA) 15% 40%

，整條或片塊（剁碎者 pieces, but not minced, (NZ) 18% (SG) 30%
除外） prepared or preserved (GT,NI,SV,HN)
10 8 已調製或保藏鯷魚 Anchovies, whole or in KGM F01

，整條或片塊（剁碎 pieces, but not minced, MW0
frozen
20 6 已調製或保藏鯷魚 Anchovies, whole or in KGM F01

，整條或片塊（剁碎 pieces, but not minced, MW0
canned
90 1 其他已調製或保藏鯷 Other anchovies, whole or KGM F01

魚，整條或片塊（剁 in pieces, but not minced,
碎者除外） prepared or preserved
1604.17 鰻魚 Eels
287 Ch. 16 287

國定稅率
Tariff Rate
碼 Unit 規
1604.17.00 已調製或保藏之鰻魚 Eels, whole or in picecs, but 17% 免稅Free 27.5%

，整條或片塊（剁碎者 not minced, prepared or (PA,GT,NI,SV,HN,
11 6 已調製或保藏之鰻魚 Eels, whole or in picecs, KGM 465 440

，整條或片塊（剁碎 but not minced, prepared or F01
者除外），冷凍者 preserved, frozen MW0
12 5 已調製或保藏之白燒 Roasted eels, whole or in KGM 465 440

鰻，整條或片塊（剁 picecs, but not minced, F01
碎者除外），冷凍者 prepared or preserved, MP1
frozen
20 5 已調製或保藏鰻魚 Eels, whole or in picecs, KGM F01

90 0 其他已調製或保藏鰻 Other eels, whole or in KGM F01 440

魚，整條或片塊（剁 picecs, but not minced,
1604.18.00 已調製或保藏之鯊魚翅 Shark fins, prepared or 7% 免稅Free 15%

NZ,SG)
10 6 已調製或保藏之鯊魚 Shark fins, prepared or KGM 442
翅，冷凍者 preserved, frozen F01
20 4 已調製或保藏之鯊魚 Shark fins, prepared or KGM 442

翅，罐頭 preserved, canned F01
90 9 其他已調製或保藏之 Other shark fins, prepared KGM 442

鯊魚翅 or preserved F01
1604.19.10 已調製或保藏之海鰻 Muraenesocidae eels and 17% 免稅Free 27.5%

，整條或片塊（剁碎者 congridae eels, whole or in (PA,GT,NI,SV,HN,
除外） picecs, but not minced, NZ,SG)
prepared or preserved
12 1 已調製或保藏之海鰻 Muraenesocidae eels and KGM F01

，整條或片塊（剁碎 congridae eels, whole or in
者除外），冷凍者 picecs, but not minced,
prepared or preserved,
frozen
20 1 已調製或保藏之海鰻 Muraenesocidae eels and KGM F01

，整條或片塊（剁碎 congridae eels, whole or in
者除外），罐頭 picecs, but not minced,
canned
92 4 其他已調製或保藏之 Other muraenesocidae eels KGM F01

海鰻，整條或片塊 and congridae eels, whole
（剁碎者除外） or in picecs, but not
minced, prepared or
preserved
1604.19.20 00 3 已調製或保藏鰺類，整 Prepared or preserved KGM 40% 免稅Free (PA,NZ) 60% F01
條或片塊（剁碎者除外 carangidae fishes, whole or 24% (SG) 40% MW0
），冷凍者 in pieces, but not minced, (GT,NI,SV,HN)
frozen
288 Ch. 16 288

國定稅率
Tariff Rate
碼 Unit 規
1604.19.30 00 1 已調製或保藏灰海荷鰮 Prepared or preserved silver KGM 25% 免稅Free 40% F01
（丁香魚），整條或片 anchovy (spratelloides (PA,NI,SV,HN,NZ)
塊（剁碎者除外），冷 gracilis), whole or in pieces, 5% (GT) 15% (SG)
凍者 but not minced, frozen
1604.19.40 其他已調製或保藏之魚 Other fins, prepared or 7% 免稅Free 15%

鰭 preserved (PA,GT,NI,SV,HN,
NZ,SG)
10 7 其他已調製或保藏之 Other fins, prepared or KGM 442
魚鰭，冷凍者 preserved, frozen F01

魚鰭，罐頭 preserved, canned F01

魚鰭 preserved F01
1604.19.90 其他已調製或保藏之整 Other prepared or preserved 15% 免稅Free 40%

條或片塊魚（剁碎者除 fish, whole or in pieces, but (PA,GT,NI,SV,HN,
外） not minced NZ,SG)
11 5 已調製或保藏鯰魚 Catfish, whole or in pieces, KGM F01

12 4 已調製或保藏鯰魚 Catfish, whole or in pieces, KGM F01

19 7 其他已調製或保藏鯰 Other catfish, whole or in KGM F01

魚，整條或片塊（剁 pieces, but not minced,
21 3 已調製或保藏鱒魚 Trouts, whole or in pieces, KGM F01 443

22 2 已調製或保藏鱒魚 Trouts, whole or in pieces, KGM F01 443

29 5 其他已調製或保藏鱒 Other trouts, whole or in KGM F01 443

魚，整條或片塊（剁 pieces, but not minced,
31 1 已調製或保藏河豚魚 Ball puffer fish, whole or in KGM 111

，整條或片塊（剁碎 pieces, but not minced, F01
frozen
32 0 已調製或保藏河豚魚 Ball puffer fish, whole or in KGM 111

，整條或片塊（剁碎 pieces, but not minced, F01
canned
39 3 其他已調製或保藏河 Other ball puffer fish, KGM 111

豚魚，整條或片塊 whole or in pieces, but not F01
（剁碎者除外） minced, prepared or
preserved
41 9 已調製或保藏秋刀魚 Saury, whole or in pieces, KGM F01

289 Ch. 16 289

國定稅率
Tariff Rate
碼 Unit 規
42 8 已調製或保藏秋刀魚 Saury, whole or in pieces, KGM F01

49 1 其他已調製或保藏秋 Other saury, whole or in KGM F01

刀魚，整條或片塊 pieces, but not minced,
52 5 已調製或保藏鰺類 Carangidae fishes, whole or KGM F01

，整條或片塊（剁碎 in pieces, but not minced,
canned
59 8 其他已調製或保藏鰺 Other carangidae fishes, KGM F01

類，整條或片塊（剁 whole or in pieces, but not
碎者除外） minced, prepared or
preserved
61 4 已調製或保藏美露鱈 Toothfish (Dissostichus KGM F01

，整條或片塊（剁碎 spp.), whole or in piece, but
者除外），冷凍者 not minced, prepared or
preserved, frozen
62 3 已調製或保藏美露鱈 Toothfish (Dissostichus KGM F01

，整條或片塊（剁碎 spp.), whole or in piece, but
者除外），罐頭 not minced, prepared or
preserved, canned
69 6 其他已調製或保藏美 Other toothfish KGM F01

露鱈，整條或片塊 (Dissostichus spp.), whole
（剁碎者除外） or in piece, but not minced,
71 2 已調製或保藏鯨鯊 Whale shark (Rhincodon KGM 111 111

，整條或片塊（剁碎 typus), whole or in pieces, F01
者除外），冷凍者 but not minced, prepared or MW0
preserved, frozen
72 1 已調製或保藏鯨鯊 Whale shark (Rhincodon KGM 111 111

，整條或片塊（剁碎 typus), whole or in pieces, F01
者除外），罐頭 but not minced, prepared or MW0
preserved, canned
79 4 其他已調製或保藏鯨 Other whale shark KGM 111 111

鯊，整條或片塊（剁 (Rhincodon typus), whole F01
碎者除外） or in pieces, but not MW0
minced, prepared or
preserved
82 9 已調製或保藏之灰海 Prepared or preserved silver KGM F01

荷鰮（丁香魚），整 anchovy (spratelloides
條或片塊（剁碎者除 gracilis), whole or in
外），罐頭 pieces, but not minced,
canned

灰海荷鰮（丁香魚 silver anchovy
），整條或片塊（剁 (spratelloides gracilis),
碎者除外） whole or in pieces, but not
minced
91 8 其他已調製或保藏魚 Other fish, whole or in KGM F01

類，整條或片塊（剁 pieces, but not minced,
碎者除外），冷凍者 prepared or preserved,
frozen
290 Ch. 16 290

國定稅率
Tariff Rate
碼 Unit 規

碎者除外），罐頭 prepared or preserved,
canned

1604.20 其他已調製或保藏之魚 Other prepared or preserved

fish
1604.20.10 調製或保藏之魚子 Fish roe, prepared or 18.5% 免稅Free 22.5%

preserved (PA,NI,SV,HN,NZ,
SG) 3.8% (GT)
11 9 調製或保藏魚子，冷 Fish roe, prepared or KGM F01

凍者 preserved, frozen
12 8 調製或保藏魚子，罐 Fish roe, prepared or KGM F01

頭 preserved, canned
19 1 其他調製或保藏魚子 Other fish roe, prepared or KGM F01

preserved
1604.20.30 已調製或保藏之魚漿 Prepared or preserved surimi 17.5% 免稅Free 35%

(fish mince) (PA,NI,SV,HN,NZ,
SG) 3.5% (GT)
10 6 已調製或保藏之魚漿 Prepared or preserved KGM F01

，冷凍者 surimi, frozen
20 4 已調製或保藏之魚漿 Prepared or preserved KGM F01

，罐頭 surimi, canned

魚漿 surimi
1604.20.90 其他已調製或保藏之魚 Other prepared or preserved 20% 免稅Free 35%

fish (PA,NI,SV,HN,NZ,
SG) 4% (GT)

魚，冷凍者 fish, frozen

魚，罐頭 fish, canned

魚 fish
21 0 其他已調製或保藏鰻 Other offals of eel prepared KGM F01 440

魚雜，冷凍者 or preserved,frozen
29 2 其他已調製或保藏鰻 Other offals of eel prepared KGM F01 440

魚雜 or preserved
─魚子醬及魚子醬代替 -Caviar and caviar substitutes :

品
1604.31 魚子醬 Caviar
1604.31.00 魚子醬 Caviar 12.5% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ,SG)
291 Ch. 16 291

國定稅率
Tariff Rate
碼 Unit 規
10 9 鱘魚魚子醬 Caviar of sturgeon KGM F01

(acipenseriformes spp.)
90 2 其他魚子醬 Other caviar KGM F01
1604.32 魚子醬代替品 Caviar substitutes
1604.32.00 00 0 魚子醬代替品 Caviar substitutes KGM 12.5% 免稅Free 20% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1605 甲殼、軟體及其他水產無 Crustaceans, molluscs and other
脊椎動物之調製或保藏品 aquatic invertebrates, prepared
or preserved
1605.10 螃蟹 Crab
1605.10.00 已調製或保藏之螃蟹 Prepared or preserved crab 20% 免稅Free 42.5%

(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
10 3 調製或保藏螃蟹，冷 Prepared or preserved crab, KGM F01
凍者 frozen
20 1 調製或保藏螃蟹，罐 Prepared or preserved crab, KGM F01

頭 canned
90 6 其他調製或保藏螃蟹 Other prepared or preserved KGM F01

crab
─蝦類︰ -Shrimps and prawns :
1605.21 未裝入氣密容器者 Not in airtight container
1605.21.00 已調製或保藏之蝦類 Shrimps and prawns, not in 20% 免稅Free 20%

，未裝入氣密容器者 airtight container, prepared or (PA,NZ,SG) 4%
preserved (GT) 6.6%
(NI,SV,HN)
11 9 已調製或保藏草蝦 Grass shrimp, not in airtight KGM F01
，未裝入氣密容器者 container, prepared or
，冷凍者 preserved, frozen
19 1 其他已調製或保藏草 Other grass shrimp, not in KGM F01

蝦，未裝入氣密容器 airtight container, prepared
者 or preserved
21 7 已調製或保藏斑節蝦 Striped prawn, not in KGM F01

，未裝入氣密容器者 airtight container, prepared
，冷凍者 or preserved, frozen
29 9 其他已調製或保藏斑 Other striped prawn, not in KGM F01

節蝦，未裝入氣密容 airtight container, prepared
器者 or preserved
91 2 其他已調製或保藏蝦 Other shrimps and prawns, KGM F01

及對蝦，未裝入氣密 not in airtight container,
容器者，冷凍者 prepared or preserved,
frozen

及對蝦，未裝入氣密 not in airtight container,
容器者 prepared or preserved
292 Ch. 16 292

國定稅率
Tariff Rate
碼 Unit 規
1605.29.00 其他已調製或保藏之蝦 Other shrimps and prawns, 20% 免稅Free 20%

類 prepared or preserved (PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
11 1 已調製或保藏草蝦 Grass shrimp, prepared or KGM F01
12 0 已調製或保藏草蝦 Grass shrimp, prepared or KGM F01

，罐頭 preserved, canned
19 3 其他已調製或保藏草 Other grass shrimp, KGM F01

蝦 prepared or preserved
21 9 已調製或保藏斑節蝦 Striped prawn, prepared or KGM F01

22 8 已調製或保藏斑節蝦 Striped prawn, prepared or KGM F01

29 1 其他已調製或保藏斑 Other striped prawn, KGM F01

節蝦 prepared or preserved

及對蝦，冷凍者 prepared or preserved,
frozen

及對蝦，罐頭 prepared or preserved,
canned

及對蝦 prepared or preserved
1605.30 巨螯蝦 Lobster
1605.30.00 已調製或保藏之巨螯蝦 Lobster, prepared or 20% 免稅Free 22.5%

preserved (PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
10 9 已調製或保藏之巨螯 Lobster, prepared or KGM F01
蝦，冷凍者 preserved, frozen
20 7 已調製或保藏之巨螯 Lobster, prepared or KGM F01

蝦，罐頭 preserved, canned
90 2 其他已調製或保藏之 Other lobster, prepared or KGM F01

巨螯蝦 preserved
1605.40 其他甲殼動物 Other crustaceans
1605.40.00 其他甲殼動物之調製或 Other crustaceans, prepared 30% 免稅Free 42.5%

保藏品 or preserved (PA,NZ,SG) 6%
(GT) 10%
(NI,SV,HN)
10 7 其他甲殼動物之調製 Other crustaceans, prepared KGM F01
或保藏品，冷凍者 or preserved, frozen

或保藏品，罐頭 or preserved, canned

或保藏品 or preserved
─軟體類動物︰ -Molluscs :
1605.51 牡蠣（蠔、蚵） Oysters
293 Ch. 16 293

國定稅率
Tariff Rate
碼 Unit 規
1605.51.10 00 3 已調製或保藏之牡蠣 Oysters, prepared or KGM 10% 免稅Free 22.5% F01

（蠔、蚵），罐頭 presedved, canned (PA,NI,NZ,SG) 2%
(GT) 3.3% (SV,HN)
1605.51.90 其他已調製或保藏之牡 Other oysters, prepared or 15% 免稅Free 22.5%

蠣（蠔、蚵） preserved (PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
10 4 已調製或保藏之牡蠣 oysters, prepared or KGM F01

（蠔、蚵），冷凍者 preserved, frozen
90 7 其他已調製或保藏之 Other oysters, prepared or KGM F01

牡蠣（蠔、蚵） preserved
1605.52 海扇貝，包括大海扇貝 Scallops, including queen

、日月貝及月貝 scallops
1605.52.10 已調製或保藏之干貝 Conpoy, prepared or 18% 免稅Free 20%

preserved (PA,NI,NZ,SG)
3.6% (GT) 6%
(SV,HN)
10 0 已調製或保藏之干貝 Conpoy, prepared or KGM F01
20 8 已調製或保藏之干貝 Conpoy, prepared or KGM F01

90 3 其他已調製或保藏之 Other conpoy, prepared or KGM F01

干貝 preserved
1605.52.90 其他已調製或保藏之海 Scallops, other than conpoy, 22.5% 免稅Free 42.5%

扇貝（干貝除外） prepared or preserved (PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
10 3 其他已調製或保藏之 Scallops, other than KGM F01

海扇貝（干貝除外 conpoy, prepared or
），冷凍者 preserved, frozen
20 1 其他已調製或保藏之 Scallops, other than KGM F01

海扇貝（干貝除外 conpoy, prepared or
），罐頭 preserved, canned
60 2 其他已調製或保藏之 Other scallops, other than KGM F01

海扇貝（干貝除外） conpoy, prepared or
preserved
1605.53 貽貝（淡菜） Mussels
1605.53.10 00 1 已調製或保藏之貽貝 Mussels, prepared or KGM 10% 免稅Free 22.5% F01

（淡菜），罐頭 preserved, canned (PA,NI,NZ,SG) 2%
(GT) 3.3% (SV,HN)
1605.53.90 其他已調製或保藏之貽 Other mussels, prepared or 15% 免稅Free 22.5%

貝（淡菜） preserved (PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
10 2 已調製或保藏之貽貝 Mussels, prepared or KGM F01

（淡菜），冷凍者 preserved, frozen
90 5 其他已調製或保藏之 Other mussels, prepared or KGM F01

貽貝（淡菜） preserved
1605.54 墨魚及魷魚 Cuttle fish and squid
294 Ch. 16 294

國定稅率
Tariff Rate
碼 Unit 規
1605.54.10 己調製或保藏之魷魚 Squid, prepared or presedved 40% 免稅Free 42.5%

(PA,NZ,SG) 8%
(GT) 13.3%
(NI,SV,HN)
10 8 己調製或保藏之魷魚 Squid, prepared or KGM F01
，冷凍者 preserved, frozen MW0
20 6 己調製或保藏之魷魚 Squid, prepared or KGM F01

90 1 其他己調製或保藏之 Other squid, prepared or KGM F01

魷魚 preserved MW0
1605.54.20 已調製或保藏之墨魚 Cuttle fish, prepared or 27.5% 免稅Free 42.5%

presedved (PA,NZ,SG) 5.5%
(GT) 9.1%
(NI,SV,HN)
10 6 已調製或保藏之墨魚 Cuttle fish, prepared or KGM F01
20 4 已調製或保藏之墨魚 Cuttle fish, prepared or KGM F01

90 9 其他已調製或保藏之 Other cuttle fish, prepared KGM F01

墨魚 or preserved
1605.55 章魚 Octopus
1605.55.00 已調製或保藏之章魚 Octopus, prepared or 22.5% 免稅Free 42.5%

(GT) 7.6% (SV,HN)
8% (NI)
10 9 已調製或保藏之章魚 Octopus, prepared or KGM F01

20 7 已調製或保藏之章魚 Octopus, prepared or KGM F01

90 2 其他已調製或保藏之 Other octopus, prepared or KGM F01

章魚 preserved
1605.56 蛤、鳥蛤及赤貝 Clams, cockles and arkshells
1605.56.10 已調製或保藏之蛤蜊、 Hard clams, arcoida(Arcidae) 30% 免稅Free 50%

蚶子（魁蛤科）、蟶 and clams(Solecurtidae, (PA,NZ,SG) 6%
（毛蟶科、竹蟶科） Solenidae), prepared or (GT) 10%
presedved (NI,SV,HN)
10 6 已調製或保藏之蛤蜊 Hard clams, KGM F01

、蚶子（魁蛤科）、 arcoida(Arcidae) and
蟶（毛蟶科、竹蟶科 clams(Solecurtidae,
），冷凍者 Solenidae), prepared or
preserved, frozen
20 4 已調製或保藏之蛤蜊 Hard clams, KGM F01

、蚶子（魁蛤科）、 arcoida(Arcidae) and
蟶（毛蟶科、竹蟶科 clams(Solecurtidae,
），罐頭 Solenidae), prepared or
preserved, canned
90 9 其他已調製或保藏之 Other hard clams, KGM F01

蛤蜊、蚶子（魁蛤科 arcoida(Arcidae) and
）、蟶（毛蟶科、竹 clams(Solecurtidae,
蟶科） Solenidae), prepared or
preserved
295 Ch. 16 295

國定稅率
Tariff Rate
碼 Unit 規
1605.56.90 其他已調製或保藏之蛤 Other clams, cockles and 22.5% 免稅Free 42.5%

、鳥蛤及赤貝 arkshells, prepared or (PA,NZ,SG) 4.7%
presedved (GT) 7.6% (SV,HN)
8% (NI)
10 9 其他已調製或保藏之 Other clams, cockles and KGM F01

蛤、鳥蛤及赤貝，冷 arkshells, prepared or
凍者 preserved, frozen

蛤、鳥蛤及赤貝，罐 arkshells, prepared or
頭 preserved, canned

蛤、鳥蛤及赤貝 arkshells, prepared or
preserved
1605.57 鮑魚 Abalone
1605.57.00 已調製或保藏之鮑魚 Abalones, including Haliotis 9% 免稅Free 新臺幣

，包括九孔 diversicolor, prepared or (PA,GT,NI,SV,HN, 49.6元/公斤
preserved NZ,SG) 或12.5% 從
高徵稅
NT$49.6/KG
M or 12.5%
whichever is
higher
10 7 已調製或保藏之鮑魚 Abalones, including KGM F01

，包括九孔，冷凍者 Haliotis diversicolor,
frozen
20 5 已調製或保藏之鮑魚 Abalones, including KGM F01

，包括九孔，罐頭 Haliotis diversicolor,
canned
90 0 其他已調製或保藏之 Other abalones, including KGM F01

鮑魚，包括九孔 Haliotis diversicolor,
1605.58 螺,海螺除外 Snails, other than sea snails
1605.58.00 已調製或保藏之螺，海 Snails, other than sea snails, 22.5% 免稅Free 42.5%
螺除外 prepared or preserved (PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
10 6 已調製或保藏之螺 Snails, other than sea snails, KGM F01

，海螺除外，冷凍者 prepared or preserved,
frozen
20 4 已調製或保藏之螺 Snails, other than sea snails, KGM F01

，海螺除外，罐頭 prepared or preserved,
canned
90 9 已調製或保藏之螺 Other snails, other than sea KGM F01

，海螺除外 snails, prepared or
preserved
1605.59.10 已調製或保藏之鐘螺 Top shell, prepared or 18% 免稅Free 22.5%

preserved (LDCs,PA,NI,NZ,S
G) 3.7% (GT) 6.1%
(SV,HN)
296 Ch. 16 296

國定稅率
Tariff Rate
碼 Unit 規
10 3 已調製或保藏之鐘螺 Top shell, prepared or KGM F01

20 1 已調製或保藏之鐘螺 Top shell, prepared or KGM F01

90 6 其他已調製或保藏之 Other top shell, prepared or KGM F01

鐘螺 preserved
1605.59.20 已調製或保藏之南美貝 Locos, prepared or preserved 10% 免稅Free 新臺幣17元

(PA,GT,NI,SV,HN, /公斤或10%
NZ,SG) 從高徵稅
NT$17/KG
M or 10%
whichever is
higher
10 1 已調製或保藏之南美 Locos, prepared or KGM F01
貝，冷凍者 preserved, frozen
20 9 已調製或保藏之南美 Locos, prepared or KGM F01

貝，罐頭 preserved, canned
90 4 其他已調製或保藏之 Other locos, prepared or KGM F01

南美貝 preserved
1605.59.30 已調製或保藏之蚶子 Arcoida(Glycymerididae, 30% 免稅Free 50%

（蚶蜊科、笠蚶科）及 Limopsidae) and (PA,NZ,SG) 6%
蟶（刀蟶科） clams(Cutellidae), prepared (GT) 10%
or preserved (NI,SV,HN)
10 9 已調製或保藏之蚶子 Arcoida(Glycymerididae, KGM F01

（蚶蜊科、笠蚶科 Limopsidae) and
）及蟶（刀蟶科 clams(Cutellidae), prepared
），冷凍者 or preserved, frozen
20 7 已調製或保藏之蚶子 Arcoida(Glycymerididae, KGM F01

（蚶蜊科、笠蚶科 Limopsidae) and
）及蟶（刀蟶科 clams(Cutellidae), prepared
），罐頭 or preserved, canned
90 2 其他已調製或保藏之 Other KGM F01

蚶子（蚶蜊科、笠蚶 arcoida(Glycymerididae,
科）及蟶（刀蟶科） Limopsidae) and
clams(Cutellidae), prepared
or preserved
1605.59.90 其他軟體類動物之調製 Other mulluscs, prepared or 22.5% 免稅Free 42.5%

或保藏品 preserved (PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
11 5 已調製或保藏硨磲貝 Giant clams (tridacnidae KGM F01

，冷凍者 spp.), prepared or
preserved, frozen
19 7 其他軟體類動物之已 Other mulluscs, prepared or KGM F01

調製或保藏品，冷凍 preserved, frozen
者

調製或保藏品，罐頭 preserved, canned

調製或保藏品 preserved
297 Ch. 16 297

國定稅率
Tariff Rate
碼 Unit 規
─其他水產無脊椎動物 -Other aquatic invertebrates :

︰
1605.61 海參 Sea cucumbers
1605.61.00 已調製或保藏之海參 Sea cucumbers, prepared or 22.5% 免稅Free 42.5%

(GT) 7.6% (SV,HN)
8% (NI)
10 1 已調製或保藏之海參 Sea cucumbers, prepared or KGM F01

20 9 已調製或保藏之海參 Sea cucumbers, prepared or KGM F01

90 4 其他已調製或保藏之 Other sea cucumbers, KGM F01

海參 prepared or preserved
1605.62 海膽 Sea urchins
1605.62.00 已調製或保藏之海膽 Sea urchins, prepared or 22.5% 免稅Free 42.5%

(GT) 7.6% (SV,HN)
8% (NI)
10 0 已調製或保藏之海膽 Sea urchins, prepared or KGM F01

20 8 已調製或保藏之海膽 Sea urchins, prepared or KGM F01

90 3 其他已調製或保藏之 Other sea urchins, prepared KGM F01

海膽 or preserved
1605.63 海蜇 Jellyfish
1605.63.00 已調製或保藏之海蜇 Jellyfish, prepared or 22.5% 免稅Free 42.5%

(GT) 7.6% (SV,HN)
8% (NI)
10 9 已調製或保藏之海蜇 Jellyfish, prepared or KGM F01

20 7 已調製或保藏之海蜇 Jellyfish, prepared or KGM F01

90 2 其他已調製或保藏之 Other jellyfish, prepared or KGM F01

海蜇 preserved
1605.69.00 其他水產無脊椎動物之 Other aquatic invertebrates, 22.5% 免稅Free 42.5%

調製或保藏品 prepared or preserved (PA,NZ,SG) 4.7%
(GT) 7.6% (SV,HN)
8% (NI)
10 3 其他水產無脊椎動物 Other aquatic invertebrates, KGM F01

之已調製或保藏品 prepared or preserved,
，冷凍者 frozen

之已調製或保藏品 prepared or preserved,
，罐頭 canned
298 Ch. 16 298

國定稅率
Tariff Rate
碼 Unit 規

之已調製或保藏品 prepared or preserved
299 Ch. 16 299

第１７章　 CHAPTER 17
糖及糖果 SUGARS AND SUGAR CONFECTIONERY

（甲）含有可可之糖果（第1806節）； (a) Sugar confectionery containing cocoa (heading 18.06);
（乙）化學級純糖類（不包括蔗糖、乳糖、麥芽糖、葡萄 (b) Chemically pure sugars (other than sucrose, lactose,
糖及果糖）或第2940節之其他物品；或 maltose, glucose and fructose) or other products of
heading 29.40; or
（丙）第30章之醫藥品或其他物品。 (c) Medicaments or other products of Chapter 30.
一、第170112、170113及170114目「粗製糖」指在乾燥狀 1.- For the purposes of subheadings 1701.12, 1701.13 and
況以重量計蔗糖含量在偏光計讀數少於99.5°者。 1701.14, “ raw sugar ” means sugar whose content of
sucrose by weight, in the dry state, corresponds to a
polarimeter reading of less than 99.5 °.
二、第170113目係指未經離心製得之甘蔗糖，在乾燥狀況 2.- Subheading 1701.13 covers only cane sugar obtained
以重量計蔗糖含量在偏光計讀數係69°或以上且少於 without centrifugation, whose content of sucrose by
93°者。該貨品僅含不規則形狀之天然微結晶物，且 weight, in the dry state, corresponds to a polarimeter
無法以肉眼觀察到周圍殘留糖蜜及其他成分之甘蔗糖 reading of 69 ° or more but less
。 than 93 °. The product contains only natural anhedral
microcrystals, of irregular shape, not visible to the naked
eye, which are surrounded by residues of molasses and
other constituents of sugar cane.
二、輸入原產於巴拿馬共和國並歸屬於稅則第17011300、 2.- The importation of raw sugar and refined sugar
17011400、17019110、17019120、17019910、 originating in the Republic of Panama covered by
17019920及17019990號之粗製糖及精製糖，其每年進 divisions 1701.13.00, 1701.14.00, 1701.91.10,
口數量未超過財政部每年依中華民國與巴拿馬自由貿 1701.91.20, 1701.99.10, 1701.99.20 and 1701.99.90 for
易協定規定公告之數量者，適用第2欄稅率免稅，超 the annual importation quantity not exceeding the quota
過該數量者依該等產品之第1欄稅率徵稅。上開免稅 promulgated annually by Ministry of Finance according
配額之管理，由財政部依該協定辦理公告。 to the provisions of The Free Trade Agreement Between
The Republic Of China And The Republic Of Panama,
shall be in column 2 rates and be exempted from customs
duties. Any importation exceeding that amount shall be
subject to the customs duties of column 1 rates. The
administration of the quota above shall be promulgated by
Ministry of Finance under that agreement.
三、輸入原產於瓜地馬拉共和國並歸列稅則第17011300、 3.- The importation of raw and refined sugar originating in
17011400、17019110、17019120、17019910、 the Republic of Guatemala covered by divisions
17019920及17019990號所屬之粗製糖及精製糖，其每 1701.13.00, 1701.14.00, 1701.91.10, 1701.91.20,
年進口總數量未超過財政部每年依中華民國（臺灣 1701.99.10, 1701.99.20 and 1701.99.90 for the annual
）與瓜地馬拉共和國自由貿易協定規定公告之數量者 importation quantity not exceeding the amount
，適用第2欄稅率免稅，超過該數量者依該等產品之 promulgated annually by Ministry of Finance according
第1欄稅率徵稅。 to the provisions of the Free Trade Agreement between
The Republic of China(Taiwan) and The Republic of
Guatemala, shall be subject to the customs duties of
column 2 rates. Any importation exceeding that amount
四、輸入原產於尼加拉瓜共和國並歸列稅則第17011300、 4.- The importation of raw and refined sugar originating in
17011400、17019110、17019120、17019910、 the Republic of Nicaragua covered by divisions
17019920及17019990號所屬之粗製糖及精製糖，其每 1701.13.00, 1701.14.00, 1701.91.10, 1701.91.20,
年進口總數量未超過財政部每年依中華民國與尼加拉 1701.99.10, 1701.99.20 and 1701.99.90, not exceeding
瓜共和國自由貿易協定規定公告之數量者，適用第 the annual quota quantity promulgated by the Ministry of
2欄稅率免稅，超過該數量者依該等產品之第1欄稅率 Finance according to the provisions of the Free Trade
徵稅。 Agreement between The Republic of China and The
Republic of Nicaragua, shall be subject to the customs
duties of column 2 rates. Any importation exceeding that
rates.
五、輸入原產於薩爾瓦多共和國及宏都拉斯共和國並歸屬 5.- The importation of raw and refined sugar originated in the
於稅則第17011300、17011400、17019110、 Republic of El Salvador or in the Republic of
300 Ch. 17 300
17019120、17019910、17019920及17019990號所屬之 Honduras covered by divisions 1701.13.00, 1701.14.00,
粗製糖及精製糖，依據中華民國與薩爾瓦多共和國及 1701.91.10, 1701.91.20, 1701.99.10, 1701.99.20 and
宏都拉斯共和國自由貿易協定規定，每年自薩爾瓦多 1701.99.90, according to the Free Trade Agreement
共和國進口之總數量未超過60000公噸，其中精製糖 Between The Republic Of China And The Republic Of El
數量未超過10000公噸者；每年自宏都拉斯共和國進 Salvador or The Free Trade Agreement Between The
口之總數量未超過60000公噸，其中精製糖數量未超 Republic of China and The Republic Of Honduras, the
過5000公噸者，適用第2欄稅率免稅，超過該等數量 annual importation quantity from the Republic of El
者依該等產品之第1欄稅率徵稅。 Salvador not exceeding 60000MT which includes refined
sugar quantity not exceeding10000M; For the annual
importation quantity from the Republic of Honduras not
exceeding 60000MT which includes refined sugar
quantity not exceeding 5000MT , shall be subject to the
customs duties of column 2 rates and be exempted from
customs duties. Any importation exceeding those amounts
301 Ch. 17 301

國定稅率
Tariff Rate
碼 Unit 規
1701 固體甘蔗糖或甜菜糖及化 Cane or beet sugar and

學級純蔗糖 chemically pure sucrose, in solid
form
－不含添加香料或色素 -Raw sugar not containing

之粗製糖︰ added flavouring or colouring
matter:
1701.12 甜菜糖 Beet sugar
1701.12.00 00 6 甜菜糖，不含添加香料 Beet sugar, not containing TNE 6.25% 免稅Free (NZ,SG) 6.25% F01
或色素者 added flavouring or colouring 6.25%
matter (PA,GT,NI,SV,HN)
1701.13 符合本章目註２規定之 Cane sugar specified in

甘蔗糖 Subheading Note 2 to this
Chapter
1701.13.00 符合本章目註２規定之 Cane sugar specified in 6.25% 免稅Free 6.25%

甘蔗糖 Subheading Note 2 to this (GT,NI,SV,HN,NZ)
Chapter 3.7% (SG) 6.25%
(PA)
10 3 紅糖 Brown sugar TNE F01
MW0
90 6 其他符合本章目註2規 Other cane sugar specified TNE F01
定之甘蔗糖 in Subheading Note 2 to
this Chapter
1701.14 其他甘蔗糖 Other cane sugar
1701.14.00 00 4 其他甘蔗糖，不含添加 Other cane sugar, not TNE 6.25% 免稅Free 6.25% F01
香料或色素者 containing added flavouring (GT,NI,SV,HN,NZ)
or colouring matter 3.7% (SG) 6.25%
(PA)
1701.91 含有添加香料或色素者 Containing added flavouring or

colouring matter
1701.91.10 粗製糖，含有添加香料 Raw sugar, containing added 6.25% 免稅Free 6.25%

或色素者 flavouring or colouring (GT,NI,SV,HN,NZ)
matter 3.7% (SG) 6.25%
(PA)
10 6 紅糖，含有添加之香 Brown sugar, containing TNE F01
料或色素者 added flavouring or MW0
colouring matter
90 9 其他粗製糖，含有添 Other raw sugar, containing TNE F01

加之香料或色素者 added flavouring or MW0
colouring matter
1701.91.20 00 6 精製糖，含有添加香料 Refined sugar, containing TNE 17.5% 免稅Free 17.5% F01
或色素者 added flavouring or colouring (GT,NI,SV,HN,NZ) MW0
matter 10.5% (SG) 17.5%
(PA)
1701.99.10 00 0 方糖 Sugar, cube and loaf TNE 17.5% 免稅Free 17.5% F01
NZ) 10.5% (SG)
1701.99.20 00 8 冰糖 Rock sugar TNE 17.5% 免稅Free 17.5% F01

NZ) 10.5% (SG)
302 Ch. 17 302

國定稅率
Tariff Rate
碼 Unit 規
1701.99.90 其他精製糖 Other sugar, refined 17.5% 免稅Free 17.5%

(PA,GT,NI,SV,HN)
8.7% (NZ) 17.5%
(SG)
10 1 化學級純蔗糖（糖度 Chemically pure TNE MW0
至少99．99％） sucrose(polarisation not less
than 99.99%)
90 4 其他精製糖 Other sugar, refined TNE F01
1702 其他糖類，包括固態之化 Other sugars, including

學級純乳糖、麥芽糖、葡 chemically pure lactose,
萄糖及果糖；不含有添加 maltose, glucose and, fructose,
香料或色素之糖漿；不論 in solid form; sugar syrups not
是否攙有天然蜂蜜之人造 containing added flavouring or
蜂蜜；焦糖 colouring matter; artificial
honey, whether or not mixed
with natural honey; caramel
－乳糖及乳糖漿︰ Lactose and lactose syrup:
1702.11 含乳糖以乾基計，以無 Containing by weight 99 % or

水乳糖表示，重量在 more lactose, expressed as
９９％及以上者 anhydrous lactose, calculated
on the dry matter
1702.11.10 00 4 乳糖，含乳糖以乾基計 Lactose, containing by KGM 10% 免稅Free 30% F02

，以無水乳糖表示，重 weight 99 % or more lactose, (PA,GT,NI,SV,HN,
量在９９％及以上者 expressed as anhydrous NZ,SG)
lactose, calculated on the dry
matter
1702.11.20 00 2 乳糖漿，含乳糖以乾基 Lactose syrup, containing by KGM 20% 免稅Free 40% F01
計，以無水乳糖表示 weight 99% or more lactose, (PA,NZ,SG) 4.4%
，重量在９９﹪及以上 expressed as anhydrous (GT) 7% (SV,HN)
者 lactose, calculated on the dry 7.6% (NI)
matter
1702.19.91 00 8 其他乳糖 Other lactose KGM 10% 免稅Free 30% F02

(PA,GT,NI,SV,HN,
NZ,SG)
1702.19.92 00 7 其他乳糖漿 Other lactose syrup KGM 20% 免稅Free 40% F01
(PA,NI,NZ,SG)
4.4% (GT) 7%
(SV,HN)
1702.20 楓糖及楓糖漿 Maple sugar and maple syrup
1702.20.00 00 5 楓糖及楓糖漿 Maple sugar and maple syrup KGM 20% 免稅Free 50% F01
(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
1702.30 葡萄糖及葡萄糖漿，未 Glucose and glucose syrup, not
含果糖或在乾燥狀況下 containing fructose or
含果糖重量不超過 containing in the dry state less
２０％ than 20% by weight of
fructose
1702.30.00 00 3 葡萄糖及葡萄糖漿，未 Glucose and glucose syrup, KGM 25% 免稅Free 50% F01
含果糖或在乾燥狀況下 not containing fructose or (PA,NI,NZ) 5%
含果糖重量不超過 containing in the dry state (GT) 8.3% (SV,HN)
２０％ less than 20% by weight of 15% (SG)
fructose
303 Ch. 17 303

國定稅率
Tariff Rate
碼 Unit 規
1702.40 葡萄糖及葡萄糖漿，在 Glucose and glucose syrup,

乾燥狀態下含果糖重量 containing in the dry state at
至少20％，但不超過 least 20% but less than 50% by
50％者，轉化糖除外 weight of fructose
1702.40.00 00 1 葡萄糖及葡萄糖漿，在 Glucose and glucose syrup, KGM 25% 免稅Free (PA,NZ) 50% F01
乾燥狀態下含果糖重量 containing in the dry state at 5% (GT) 8.3%
至少２０％，但不超過 least 20 percent but less than (NI,SV,HN) 15%
５０％者，轉化糖除外 50 percent by weight of (SG)
fructose, excluding invert
sugar
1702.50 化學級純果糖 Chemically pure fructose
1702.50.00 00 8 化學級純果糖 Chemically pure fructose KGM 10% 免稅Free 15% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1702.60 其他果糖及果糖漿，在 Other fructose and fructose
乾燥狀態下含果糖重量 syrup, containing in the dry
超過50％者，轉化糖除 state more than 50% by weight
外 of fructose
1702.60.00 00 6 其他果糖及果糖漿，在 Other fructose and fructose KGM 20% 免稅Free (PA,NZ) 50% F01
乾燥狀態下含果糖重量 syrup, containing in the dry 4% (GT) 6.6%
超過５０％者，轉化糖 state more than 50% by (NI,SV,HN) 12%
除外 weight of fructose, excluding (SG)
invert sugar
1702.90 其他，包括轉化糖與其 Other, including invert sugar

他糖及糖漿混合物，在 and other sugar and sugar
乾燥狀態下含果糖重量 syrup blends containing in the
50％者 dry state 50 % by weight of
fructose
1702.90.11 00 7 麥芽糖 Maltose KGM 25% 免稅Free (PA,NZ) 50% F01

5.2% (GT) 8.6%
(NI,SV,HN) 15%
(SG)
1702.90.12 00 6 化學級純麥芽糖 Chemically pure maltose KGM 10% 免稅Free 15%

(PA,GT,NI,SV,HN,
NZ,SG)
1702.90.20 00 6 焦糖 Caramel KGM 20% 免稅Free 30% F01
(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
1702.90.30 00 4 人造蜂蜜 Artificial honey KGM 25% 免稅Free (PA,SG) 50% F01
5% (GT) 8.3% MW0
(NI,SV,HN) 12.5%
(NZ)
1702.90.40 00 2 化學級純葡萄糖，糖度 Chemically pure glucose KGM 25% 免稅Free (PA,NZ) 50%
至少達９９．５％者 (polarisation not less than 5% (GT) 8.3%
99.5%) (NI,SV,HN) 15%
(SG)
1702.90.90 00 1 其他，包括轉化糖與其 Other, including invert sugar KGM 25% 免稅Free (PA) 5% 50% F01
他糖及糖漿混合物，在 and other sugar and sugar (GT) 8.3%
乾燥狀態下含果糖重量 syrup blends containing in (NI,SV,HN) 12.5%
５０％者 the dry state 50 % by weight (NZ) 15% (SG)
of fructose
1703 由提煉或精製糖而取得之 Molasses resulting from the

糖蜜 extraction or refining of sugar
1703.10 甘蔗糖蜜 Cane molasses
1703.10.10 00 4 甘蔗糖蜜，已加香料或 Cane molasses, flavoured or TNE 18.5% 免稅Free 40% F01
著色者 coloured (PA,GT,NI,SV,HN,
NZ,SG)
304 Ch. 17 304

國定稅率
Tariff Rate
碼 Unit 規
1703.10.90 00 7 其他甘蔗糖蜜 Other cane molasses TNE 免稅Free 免稅Free 6% F02

(PA,GT,NI,SV,HN,
NZ,SG)
1703.90.10 00 7 其他糖蜜，已加香料或 Other molasses, flavoured or TNE 15% 免稅Free 40% F01
著色者 coloured (PA,NI,NZ,SG)
3.4% (GT) 5.3%
(SV,HN)
1703.90.90 00 0 其他糖蜜 Other molasses TNE 免稅Free 免稅Free 6% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1704 糖食（包括白色巧克力 Sugar confectionery (including
），不含可可者 white chocolate), not containing
cocoa
1704.10 口香糖，不論是否外包 Chewing gum, whether or not

糖衣 sugar-coated
1704.10.00 00 5 口香糖，不論是否外包 Chewing gum, whether or KGM 20% 免稅Free (PA,NZ) 30% F01
糖衣 not sugar-coated 4.4% (GT) 7.3% MW0
(NI,SV,HN) 12%
(SG)
1704.90.00 其他糖食（包括白色巧 Other sugar confectionery 27.5% 13.7% (NZ) 16.5% 32%
克力），不含可可者 (including white chocolate), (SG) 27.5%
not containing cocoa (PA,GT,NI,SV,HN)
10 6 花生糖 Peanut candy KGM F01

MW0
90 9 其他糖食（包括白色 Other sugar confectionery KGM F01
巧克力），不含可可 (including white chocolate), MP1
者 not containing cocoa
305 Ch. 17 305

第１８章　 CHAPTER 18
可可及可可製品 COCOA AND COCOA PREPARATIONS

一、本章不包括第0403、1901、1904、1905、2105、 1.- This Chapter does not cover the preparations of heading
2202、2208、3003或3004節之製品。 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or
30.04.
二、第1806節包括含有可可之糖食，及本章註一規定以外 2.- Heading 18.06 includes sugar confectionery containing
之其他含有可可之食品。 cocoa and, subject to Note 1 to this Chapter, other food
preparations containing cocoa.
306 Ch. 18 306

國定稅率
Tariff Rate
碼 Unit 規
1801 生或焙製之全粒或碎粒可 Cocoa beans, whole or broken,

可豆 raw or roasted
1801.00 生或焙製之全粒或碎粒 Cocoa beans, whole or broken,

可可豆 raw or roasted
1801.00.10 00 7 生可可豆，全粒或碎粒 Cocoa beans, whole or KGM 免稅Free 免稅Free 免稅Free B01
broken, raw (PA,GT,NI,SV,HN, F01
NZ,SG)
1801.00.20 00 5 焙製可可豆，全粒或碎 Cocoa beans, whole or KGM 免稅Free 免稅Free 免稅Free F01
粒 broken, roasted (PA,GT,NI,SV,HN,
NZ,SG)
1802 可可外殼，莢皮及其他可 Cocoa shells, husks, skins and
可廢料 other cocoa waste
1802.00 可可外殼、莢皮及其他 Cocoa shells, husks, skins and

可可廢料 other cocoa waste
1802.00.00 00 8 可可外殼，莢皮及其他 Cocoa shells, husks, skins KGM 免稅Free 免稅Free 免稅Free B01
可可廢料 and other cocoa waste (PA,GT,NI,SV,HN,
NZ,SG)
1803 可可膏，不論是否脫脂 Cocoa paste, whether or not
defatted
1803.10 未脫脂 Not defatted
1803.10.00 00 5 未脫脂可可膏，散裝或 Cocoa paste, not defatted, in KGM 免稅Free 免稅Free 免稅Free F01
整塊 bulk or in block (PA,GT,NI,SV,HN,
NZ,SG)
1803.20 全部或部份脫脂 Wholly or partly defatted
1803.20.00 00 3 全部或部份脫脂可可膏 Cocoa paste, wholly or partly KGM 免稅Free 免稅Free 免稅Free F01
，散裝或整塊 defatted, in bulk or in block (PA,GT,NI,SV,HN,
NZ,SG)
1804 可可脂，脂及油 Cocoa butter, fat and oil
1804.00 可可脂，脂及油 Cocoa butter, fat and oil
1804.00.00 00 6 可可脂，脂及油 Cocoa butter, fat and oil KGM 免稅Free 免稅Free 免稅Free F01
(PA,GT,NI,SV,HN,
NZ,SG)
1805 可可粉，未加糖或未含其 Cocoa powder, not containing
他甜味料者 added sugar or other sweetening
matter
1805.00 可可粉，未加糖或未含 Cocoa powder, not containing

其他甜味料者 added sugar or other
sweetening matter
1805.00.00 00 5 可可粉，未加糖或未含 Cocoa powder, not KGM 免稅Free 免稅Free 免稅Free F01
其他甜味料者 containing added sugar or (PA,GT,NI,SV,HN,
other sweetening matter NZ,SG)
1806 巧克力及其他含有可可之 Chocolate and other food

食品 preparations containing cocoa
1806.10 可可粉，加糖或其他甜 Cocoa powder, containing

味料者 added sugar or other
sweetening matter
1806.10.00 00 2 可可粉，加糖或其他甜 Cocoa powder, containing KGM 2% 免稅Free 17.5% F01

味料者 added sugar or other (PA,GT,NI,SV,HN,
sweetening matter NZ,SG)
307 Ch. 18 307

國定稅率
Tariff Rate
碼 Unit 規
1806.20 其他調製品成塊狀、板 Other preparations in blocks,

狀或棒狀重量超過２公 slabs or bars weighing more
斤者或液狀、膏狀、粉 than 2 kg or in liquid, paste,
狀、粒狀或其他散裝在 powder, granular or other bulk
其容器內或內包裝內之 form in containers or
容量超過２公斤者 immediate packings, of a
content exceeding 2 kg
1806.20.00 00 0 其他調製品成塊狀、板 Other preparations in blocks, KGM 12.5% 免稅Free (NZ) 17.5% F01
狀或棒狀重量超過２公 slabs or bars weighing more 2.5% (GT,SG) 4.1% MW0
斤者或液狀、膏狀、粉 than 2 kg or in liquid, paste, (SV,HN) 12.5%
狀、粒狀或其他散裝在 powder, granular or other (PA,NI)
其容器內或內包裝內之 bulk form in containers or
容量超過２公斤者 immediate packings of a
content exceeding 2 kg
－其他，呈塊狀、板狀 -Other, in blocks, slabs or bars:

或棒狀者︰
1806.31 有填塞物者 Filled
1806.31.00 00 7 其他巧克力調製品，呈 Other chocolate preparations, KGM 10% 免稅Free (NI) 2.3% 17.5% F01
塊、條狀或棒狀，重量 in blocks, slabs or bars, (GT) 3.6% (SV,HN) MW0
不超過２公斤，有填塞 weighing not exceeding 2 kg, 5% (NZ) 6% (SG)
物 filled 10% (PA)
1806.32 無填塞物者 Not filled
1806.32.00 00 6 其他巧克力調製品，呈 Other chocolate preparations, KGM 10% 免稅Free (NI) 2.3% 17.5% F01
塊、條狀、或棒狀，重 in blocks, slabs or bars, (GT) 3.6% (SV,HN)
量不超過２公斤，無填 weighing not exceeding 2 kg, 5% (NZ) 6% (SG)
塞物 not filled 10% (PA)
1806.90.10 00 3 以可可為基礎之製冰淇 Mixes and bases with a basis KGM 5% 免稅Free 27.5% F01
淋用的混合料及基料 of cocoa, for making ice (PA,GT,NI,SV,HN,
cream NZ,SG)
1806.90.20 00 1 嬰兒或幼童調製品，供 Preparations for infants or KGM 5% 免稅Free 7.5% F01

零售用－由粉、細粒、 young children use, put up (PA,GT,NI,SV,HN,
澱粉或麥芽精製成者 for retail sale - of flour, meal, NZ,SG)
，含可可重量（以完全 starch or malt extract,
脫脂可可為基礎計算 containing 40% or more but
）在４０％或以上但低 less than 50% by weight of
cocoa calculated on a totally
於５０％；或以第
defatted basis; or of goods of
０４０１至０４０４節 heading No.04.01 to 04.04,
物品製成者，含可可重 containing 5% or more but
量（以完全脫脂可可為 less than 10% by weight of
基礎計算）在５％或以 cocoa calculated on a totally
上但低於１０％ defatted basis
1806.90.30 00 9 供製作第１９０５節烘 Mixed and doughs for the KGM 20% 免稅Free 25% F01
製食品用之混合料及麵 preparation of bakers' wares (PA,NI,NZ) 4%
糰，含可可重量（以完 of heading 19.05, containing (GT) 6.6% (SV,HN)
全脫脂可可為基礎計算 40% or more but less than 12% (SG)
）在４０％或以上但低 50% by weight of cocoa
於５０％者 calculated on a totally
defatted basis
308 Ch. 18 308

國定稅率
Tariff Rate
碼 Unit 規
1806.90.40 00 7 麥芽精調製品（好立克 Preparations of malt extract KGM 10% 免稅Free 15% F01
、阿華田及類似品在內 (Horlick's malted milk, (PA,GT,NI,SV,HN,
），含可可重量（以完 Ovaltine and the like), NZ,SG)
全脫脂可可為基礎計算 containing 40% or more but
）在４０％或以上但低 less than 50% by weight of
於５０％者 cocoa calculated on a totally
defatted basis
1806.90.51 00 3 調製奶粉，含可可重量 Milk powder, prepared, KGM 12% 免稅Free 15% F01
（以完全脫脂可可為基 containing 5% or more but (PA,GT,NI,SV,HN,
礎計算）在５％或以上 less than 10% by weight of NZ) 2.4% (SG)
但低於１０％者 cocoa calculated on a totally
defatted basis
1806.90.52 00 2 調製奶皮，含可可重量 Cream, evaporated or KGM 20% 免稅Free 20% F01

（以完全脫脂可可為基 sterilized, containing 5% or (PA,NI,NZ) 4% MW0
礎計算）在５％或以上 more but less than 10% by (GT,SG) 6.6%
但低於１０％者 weight of cocoa calculated on (SV,HN)
a totally defatted basis
1806.90.53 00 1 調製奶水，含可可重量 Prepared milk, containing 5% KGM 新臺幣新臺幣11.4元/公斤新臺幣 G F01
（以完全脫脂可可為基 or more but less than 10% by 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 MW0
礎計算）在５％或以上 weight of cocoa calculated on NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
但低於１０％者，加糖 a totally defatted basis, M NT$15.6/KGM M
containing added sugar or (PA,GT,NI,SV,HN)
或含其他甜味料者
other sweetening matter 免稅Free (NZ)
1806.90.54 00 0 調製奶水，含可可重量 Prepared milk, containing 5% KGM 26% 免稅Free 32.5% F01
（以完全脫脂可可為基 or more but less than 10% by (PA,NI,NZ) 5.2% MW0
礎計算）在５％或以上 weight of cocoa calculated on (GT,SG) 8.6%
但低於１０％者，未加 a totally defatted basis, not (SV,HN)
糖或未含其他甜味料者 containing added sugar or
1806.90.55 00 9 調味乳，含可可重量 Flavoured milk, containing KGM 新臺幣新臺幣11.4元/公斤新臺幣 G F01
（以完全脫脂可可為基 5% or more but less than 15.6元/公斤 NT$11.4/KGM (SG) 18.4元/公斤 MW0
礎計算）在５％或以上 10% by weight of cocoa NT$15.6/KG 新臺幣15.6元/公斤 NT$18.4/KG
但低於１０％者 calculated on a totally M NT$15.6/KGM M
defatted basis (PA,GT,NI,SV,HN)
免稅Free (NZ)
1806.90.59 00 5 其他調製奶品，含可可 Other milk, prepared, KGM 25% 免稅Free 32.5% F01
重量（以完全脫脂可可 containing 5% or more but (PA,NI,NZ) 5% MW0
為基礎計算）在５％或 less than 10% by weight of (GT,SG) 8.3%
以上但低於１０％者 cocoa calculated on a totally (SV,HN)
defatted basis
1806.90.61 00 1 預煮或以其他方式調製 Cereals (other than maize KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
之粒狀、片狀或其他加 (corn)) in grain form or in the /公斤 NT$35.9/KGM (SG) /公斤 F01
工（粉及細粒除外）之 form of flakes or other NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
未列名穀類〔玉蜀黍 worked grains (except flour M NT$49/KGM M
and meal), precooked or (PA,GT,NI,SV,HN)
（玉米）除外〕產品
otherwise prepared, not 免稅Free (NZ)
，含米量不低於
３０％，含可可重量
included, containing not less
（以完全脫脂可可為基 than 30% of rice, containing
礎計算）超過６％但未 more than 6% but not more
逾８％者 than 8% by weight of cocoa
calculated on a totally
defatted basis
309 Ch. 18 309

國定稅率
Tariff Rate
碼 Unit 規
1806.90.69 00 3 其他預煮或以其他方式 Other cereals (other than KGM 20% 免稅Free 45% F01
調製之粒狀、片狀或其 maize (corn)) in grain form (PA,NI,NZ) 4% MW0
他加工（粉及細粒除外 or in the form of flakes or (GT,SG) 6.6%
）之未列名穀類〔玉蜀 other worked grains (except (SV,HN)
黍（玉米）除外〕產品 flour and meal), precooked or
，含可可重量（以完全 otherwise prepared, not
脫脂可可為基礎計算
included, containing more
）超過６％但未逾 than 6% but not more than
８％者 8% by weight of cocoa
calculated on a totally
defatted basis
1806.90.71 00 9 膨潤或焙製之穀類調製 Prepared foods obtained by KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
食品（例如：玉米片 swelling or roasting of /公斤 NT$35.9/KGM (SG) /公斤 F01
），含米量不低於 cereals or cereal products (for NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
３０％，含可可重量 example, corn flakes), M NT$49/KGM M
containing not less than 30% (PA,GT,NI,SV,HN)
（以完全脫脂可可為基
of rice, containing more then 免稅Free (NZ)
礎計算）超過６％但未
6% but not more than 8% by
逾８％者
weight of cocoa calculated on
1806.90.79 00 1 其他膨潤或焙製之穀類 Other prepared foods KGM 20% 免稅Free 45% F01
調製食品（例如：玉米 obtained by swelling or (PA,NI,NZ,SG) 4% MW0
片），含可可重量（以 roasting of cereals or cereal (GT) 6.6% (SV,HN)
完全脫脂可可為基礎計 products (for example, corn
算）超過６％但未逾 flakes), containing more then
８％者 6% but not more than 8% by
weight of cocoa calculated on
1806.90.91 00 5 其他由粉、細粒、澱粉 Other food preparations of KGM 30% 免稅Free 40% F01
或麥芽精製成之未列名 flour, meal, strach or malt (PA,NI,NZ) 6% MW0
調製食品，含可可重量 extract, containing 40% or (GT,SG) 10%
（以完全脫脂可可為基 more but less than 50% by (SV,HN)
礎計算）在４０％或以 weight of cocoa calculated on
上低於５０％；其他以 a defatted basis, not
第０４０１至
included; other food
０４０４節物品製成之 preparations of goods of
未列名調製食品，含可 heading Nos.04.01 to 04.04,
可重量（以完全脫脂可 containing 5% or more but
可為基礎計算）在 less than 10% by weight of
５％或以上但低於 cocoa calculated on a
１０％ defatted basis
1806.90.92 00 4 其他由粉、細粒、澱粉 Other food preparations of KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
或麥芽精製成之調製食 flour, meal, starch or malt /公斤 NT$35.9/KGM (SG) /公斤 F01
品，含米量不低於 extract, containing not less NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
３０％，含可可重量 than 30% of rice, containing M NT$49/KGM M
40% or more but less than (PA,GT,NI,SV,HN)
（以完全脫脂可可為基
50% by weight of cocoa 免稅Free (NZ)
礎計算）在４０％或以
calculated on a defatted basis
上低於５０％
1806.90.99 00 7 其他第１８０６節所屬 Other articles of heading KGM 10% 免稅Free 25% F01
之貨品 18.06 (PA,GT,NI,SV,HN,
NZ) 2% (SG)
310 Ch. 18 310

第１９章　 CHAPTER 19
穀類、粉、澱粉或奶之調製食品；糕餅類食品 PREPARATIONS OF CEREALS, FLOUR, STARCH OR
MILK; PASTRYCOOKS' PRODUCTS
（甲）除第1902節之填塞產品外，含重量超過20％之臘 (a) Except in the case of stuffed products of heading 19.02,
腸、肉、雜碎、血、魚或甲殼、軟體或其他水產無 food preparations containing more than
脊椎動物，或其任何組合之調製食品（第16章）； 20 % by weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or any
combination thereof (Chapter 16);
（乙）粉或澱粉製之餅乾或其他產品，專供動物飼料用者 (b) Biscuits or other articles made from flour or from starch,
（第2309節）；或 specially prepared for use in animal feeding (heading
23.09); or
（丙）第30章之藥品或其他貨品。 (c) Medicaments or other products of Chapter 30.
二、第1901節為： 2.- For the purposes of heading 19.01 :
（甲）所稱「碎粒」係指第11章穀類粗碾去殼之顆粒； (a) The term “ groats ” means cereal groats of Chapter 11;
（乙）所稱「粉」及「細粒」係指： (b) The terms “ flour ” and “ meal ” mean :
（1）第11章穀類及細粒，及 (1) Cereal flour and meal of Chapter 11, and
（2）任何一章之植物性粉、細粒及細粉，但不包括 (2) Flour, meal and powder of vegetable origin of any
乾蔬菜粉、細粒及細粉（第0712節），馬鈴薯 Chapter, other than flour, meal or powder of dried
粉、細粒及細粉（第1105節），乾豆類蔬菜之 vegetables (heading 07.12), of potatoes (heading
粉、細粒及細粉（第1106節）。 11.05) or of dried leguminous vegetables (heading
11.06).
三、第1904節不包括含可可重量（以完全脫脂可可為基礎 3.- Heading 19.04 does not cover preparations containing

計算）超過6％或整體裹以巧克力之調製品或第 more than 6 % by weight of cocoa calculated on a totally
1806節之其他含可可調製食品（第1806節）。 defatted basis or completely coated with chocolate or
other food preparations containing cocoa of heading
18.06 (heading 18.06).
四、第1904節「其他調製」指調製處理過程超出第10或 4.- For the purposes of heading 19.04, the expression “
11章章註或其各稅號所規定者。 otherwise prepared ” means prepared or processed to an
extent beyond that provided for in the headings of or
Notes to Chapter 10 or 11.
一、輸入歸屬本章之混合穀粉或澱粉（含改質者），其成 1.- The importation of mixed cereal flour or starch (including
分如來自食米製得，經換算其食米含量不低於 modified) of this Chapter, as made from rice , the
30％，依稅則第19019091號徵稅，如取得關稅配額證 quantity of contained rice is not less than 30 % by
明者，則適用第98章關稅配額內稅率。 conversion, shall be dutied under division 1901.90.91, if
certified by the tariff quota, shall be subject to the tariff
rate of Chapter 98.
311 Ch. 19 311

國定稅率
Tariff Rate
碼 Unit 規
1901 麥芽精；由粉、碎粒、細 Malt extract; food preparations

粒、澱粉或麥芽精製成之 of flour, meal, starch or malt
未列名調製食品，未含可 extract, not containing cocoa or
可或含可可重量（以完全 containing less than 40% by
脫脂可可為基礎計算）低 weight of cocoa calculated on a
於４０％者；以第 totally defatted basis, not
elsewhere specified or included;
０４０１至０４０４節物
food preparations of goods of
品製成之未列名調製食品 heading Nos.04.01 to 04.04, not
，未含可可或含可可重量 containing cocoa or containing
（以完全脫脂可可為基礎 less than 5% by weight of cocoa
計算）低於５％者 calculated on a totally defatted
basis, not elsewhere specified or
included
1901.10 嬰兒或幼童調製品，供 Preparations suitable for

零售用 infants or young children, put
up for retail sale
1901.10.00 嬰兒或幼童調製品，供 Preparations for infants or 5% 免稅Free 7.5%

零售用 young children use, put up (PA,GT,NI,SV,HN,
for retail sale NZ,SG)
10 4 嬰兒奶粉（含較大嬰 Milk powder for infant use KGM 501

兒奶粉）、嬰兒奶水 (incl follow up formula), F01
，供零售用 milk for infant use, put up
for retail sale
90 7 其他嬰兒或幼童調製 Other preparations for KGM F01

品，供零售用 infants or young children
use, put up for retail sale
1901.20 供製作第１９０５節烘 Mixes and doughs for the

製食品用之混合料及麵 preparation of bakers' wares of
糰 heading 19.05
1901.20.00 00 4 供製作第１９０５節烘 Mixes and doughs for the KGM 20% 免稅Free (PA,NI) 25% F01
製食品用之混合料及麵 preparation of bakers' wares 4% (GT,SG) 6.6% MW0
糰 of heading 19.05 (SV,HN) 10% (NZ)
1901.90.11 00 6 麥芽精 Malt extract KGM 3% 免稅Free 5% F01

(PA,GT,NI,SV,HN,
NZ,SG)
1901.90.12 00 5 麥芽精調製品（好立克 Preparations of malt extract KGM 10% 免稅Free 15% F01
、阿華田及類似品在內 (Horlick's malted milk, (PA,GT,NI,SV,HN,
） Ovaltine and the like) SG) 5% (NZ)
1901.90.21 00 4 調製奶粉，供零售用 Prepared milk powder, milk KGM 12% 免稅Free 15% F01
５磅及以下包裝者 food canned or packaged 5 (PA,GT,NI,SV,HN,
lbs and under for retail NZ) 2.4% (SG)
1901.90.22 00 3 其他調製奶粉 Other milk powder, prepared KGM 12% 免稅Free 15% F01
(PA,GT,NI,SV,HN,
NZ,SG)
1901.90.24 00 1 調製奶皮 Cream, evaporated or KGM 20% 免稅Free (PA,NZ) 20% F01
sterilized 4% (GT,SG) 6.6% MW0
(NI,SV,HN)
1901.90.25 00 0 調製奶水，加糖或含其 Milk, prepared, containing KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01
他甜料者 added sugar or other 15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 MW0
sweetening matter NT$15.6/KG 新臺幣11.4元/公斤 NT$18.4/KG
NT$15.6/KGM
(PA,GT,NI,SV,HN)
312 Ch. 19 312

國定稅率
Tariff Rate
碼 Unit 規
1901.90.26 00 9 調製奶水，未加糖或未 Milk, prepared, not KGM 26% 免稅Free (PA,NI) 32.5% F01
含其他甜料者 containing added sugar or 5.2% (GT,SG) 8.6% MW0
other sweetening matter (SV,HN) 13% (NZ)
1901.90.27 00 8 調味乳 Flavoured milk KGM 新臺幣新臺幣7.8元/公斤新臺幣 G F01

15.6元/公斤 NT$7.8/KGM (NZ) 18.4元/公斤 MW0
NT$15.6/KG 新臺幣11.4元/公斤 NT$18.4/KG
NT$15.6/KGM
(PA,GT,NI,SV,HN)
1901.90.29 00 6 其他調製奶品 Other milk, prepared KGM 25% 免稅Free (PA,NI) 32.5% F01
5% (GT,SG) 8.3% MP1
(SV,HN) 12.5%
(NZ)
1901.90.30 00 3 以牛奶為基礎之製冰淇 Mixes and bases with a basis KGM 5% 免稅Free 27.5% F01
淋用的混合料及基料 of milk, for making ice (PA,GT,NI,SV,HN, MW0
cream NZ,SG)
1901.90.40 00 1 粉絲 Starch thread KGM 17% 免稅Free 35% F01

(PA,NI,NZ) 3.4%
(SG) 3.6% (GT)
5.8% (SV,HN)
1901.90.91 00 9 其他第１９０１節所屬 Other preparations of heading KGM 新臺幣49元新臺幣24.5元/公斤新臺幣49元 G 451
之含米量不低於 19.01 containing not less /公斤 NT$24.5/KGM (NZ) /公斤 F01
３０％調製品 than 30% of rice NT$49/KG 新臺幣35.9元/公斤 NT$49/KG MW0
NT$49/KGM
(PA,GT,NI,SV,HN)
1901.90.99 00 1 其他第１９０１節所屬 Other preparations of heading KGM 30% 免稅Free (PA) 6% 40% F01
之調製品 19.01 (GT) 10% MW0
(NI,SV,HN) 15%
(NZ) 18% (SG)
1902 粉條，不論是否烹飪或夾 Pasta, whether or not cooked or

餡（帶肉或其他物質）或 stuffed (with meat or other
調製，例如不論是否調製 substances) or otherwise
之西式麵條、通心麵、中 prepared, such as spaghetti,
式麵條、寬平麵條、煎餅 macaroni, noodles, lasagne,
、餃子、春捲；北非粉條 gnocchi, ravioli cannelloni;
couscous, whether or not
prepared
－未烹飪之粉條，未夾 -Uncooked pasta, not stuffed

餡或未調製者: or otherwise prepared:
1902.11 未烹飪之粉條，未夾餡 Containing eggs

或未調製，含蛋者
1902.11.10 00 2 未烹飪之米粉條，未夾 Uncooked rice pasta, not KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
餡或未調製，含蛋者 stuffed or otherwise /公斤 NT$35.9/KGM (SG) /公斤 F01
prepared, containing eggs NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
M NT$49/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1902.11.90 00 5 其他未烹飪之粉條，未 Other uncooked pasta, not KGM 22% 免稅Free (PA,NZ) 35% F01
夾餡或未調製，含蛋者 stuffed or otherwise 4.8% (GT) 7.6% MW0
prepared, containing eggs (SV,HN) 8% (NI)
13.2% (SG)
313 Ch. 19 313

國定稅率
Tariff Rate
碼 Unit 規
1902.19.10 00 4 未烹飪之米粉條，未夾 Uncooked rice pasta, not KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
餡或未調製，未含蛋者 stuffed or otherwise /公斤 NT$35.9/KGM (SG) /公斤 F01
prepared, not containing eggs NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
M NT$49/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1902.19.90 00 7 其他未烹飪之粉條，未 Other uncooked pasta, not KGM 21% 免稅Free 35% F01
夾餡或未調製，未含蛋 stuffed or otherwise (PA,GT,SV,HN,NZ) MW0
者 prepared, not containing eggs 8% (NI) 12.6% (SG)
1902.20 夾餡粉條，不論是否烹 Stuffed pasta, whether or not

飪或調製者 cooked or otherwise prepared
1902.20.10 其他夾餡米粉條，不論 Other stuffed rice pasta, 新臺幣49元新臺幣24.5元/公斤新臺幣49元

是否烹飪或調製者 whether or not cooked or /公斤 NT$24.5/KGM (NZ) /公斤
otherwise prepared NT$49/KG 新臺幣49元/公斤 NT$49/KG
M NT$49/KGM M
(PA,GT,NI,SV,HN,
SG)
10 9 其他夾餡米粉條，不 Other stuffed rice pasta, KGM G 451
論是否烹飪或調製 whether or not cooked or B01
，含肉者 otherwise prepared, F01
MW0
containing meat
20 7 其他夾餡米粉條，不 Other stuffed rice pasta, KGM G 451

論是否烹飪或調製 whether or not cooked or F01
，不含肉者 otherwise prepared, not MW0
containing meat
1902.20.90 其他夾餡粉條，不論是 Other stuffed pasta, whether 22% 免稅Free (PA,NZ) 50%
否烹飪或調製者 or not cooked or otherwise 4.8% (GT) 7.6%
prepared (SV,HN) 8% (NI)
13.2% (SG)
10 2 其他夾餡粉條，不論 Other stuffed pasta, whether KGM B01

是否烹飪或調製，含 or not cooked or otherwise F01
肉者 prepared, containing meat MW0
20 0 其他夾餡粉條，不論 Other stuffed pasta, whether KGM F01

是否烹飪或調製，不 or not cooked or otherwise MW0
含肉者 prepared, not containing
meat
1902.30 其他粉條 Other pasta
1902.30.10 速食麵 Instant noodles 20% 免稅Free 35%

(PA,GT,SV,HN,NZ)
7.3% (NI) 12% (SG)
10 7 速食麵，含肉者 Instant noodles, containing KGM F01

meat MW0
20 5 速食麵，不含肉者 Instant noodles, not KGM F01

containing meat MW0
1902.30.20 00 7 其他米粉條 Other rice pasta KGM 新臺幣49元新臺幣24.5元/公斤新臺幣49元 G 451
/公斤 NT$24.5/KGM (NZ) /公斤 F01
NT$49/KGM
(PA,GT,NI,SV,HN)
1902.30.90 00 2 其他粉條 Other pasta KGM 24% 免稅Free 35% F01

(PA,GT,SV,HN,NZ, MW0
SG) 8% (NI)
314 Ch. 19 314

國定稅率
Tariff Rate
碼 Unit 規
1902.40 北非粉條 Couscous
1902.40.00 00 9 北非粉條 Couscous KGM 22% 免稅Free 35% F01

(PA,NZ,SG) 4.8% MW0
(GT) 7.6% (SV,HN)
8% (NI)
1903 由澱粉製成之粉片狀、粒 Tapioca and substitutes therefor

狀、珍珠狀，經篩濾之粉 prepared from starch, in the
狀或類似形狀之樹薯粉及 form of flakes, grains, pearls,
其代用品 siftings or in similar forms
1903.00 由澱粉製成之粉片狀、 Tapioca and substitutes

粒狀、珍珠狀，經篩濾 therefor prepared from starch,
之粉狀或類似形狀之樹 in the form of flakes, grains,
薯粉及其代用品 pearls, siftings or in similar
forms
1903.00.10 00 4 樹薯澱粉製品，片狀、 Products prepared from TNE 7% 免稅Free 新臺幣 F01

粒狀、珍珠狀或其類似 manioc starch (tapioca), in (PA,GT,NI,SV,HN, 1206元/公
形狀者 the form of flakes, grains, NZ,SG) 噸或15.5%
pearls, or in similar forms 從高徵稅
NT$1206/T
NE or 15.5%
whichever is
higher
1903.00.20 00 2 粉粽（西穀米）澱粉製 Products prepared from sago KGM 14% 免稅Free 40% F01
品，片狀、粒狀、珍珠 starch (sago), in the form of (PA,NI,NZ,SG) 3%
狀或其類似形狀者 flakes, grains, pearls, or in (GT) 4.8% (SV,HN)
similar forms
1903.00.30 00 0 其他１９０３節所屬之 Other substitutes of heading KGM 17% 免稅Free 17% F01
代用品 19.03 (PA,NI,NZ) 3.4%
(GT) 5.6% (SV,HN)
10.2% (SG)
1904 膨潤或焙製穀類或穀類產 Prepared foods obtained by the

品之調製食品（例如：玉 swelling or roasting of cereals or
米片）；預煮或以其他方 cereal products (for example,
式調製之粒狀、片狀或其 corn flakes); cereals (other than
他加工（粉、碎粒及細粒 maize (corn)) in grain form, or
除外）之未列名穀類﹝玉 in the form of flakes or other
worked grains (except flour and
蜀黍（玉米）除外﹞產品
meal), precooked or otherwise
prepared, not elsewhere
1904.10 膨潤或焙製穀類或穀類 Prepared foods obtained by the

產品之調製食品 swelling or roasting of cereals
or cereal products
1904.10.20 膨潤或焙製之含米量不 Prepared foods obtained by 新臺幣49元新臺幣24.5元/公斤新臺幣49元

低於３０％穀類或穀類 the swelling or roasting of /公斤 NT$24.5/KGM (NZ) /公斤
產品之調製食品 cereals or cereal products, NT$49/KG 新臺幣35.9元/公斤 NT$49/KG
containing not less than 30% M NT$35.9/KGM (SG) M
of rice 新臺幣49元/公斤
NT$49/KGM
(PA,GT,NI,SV,HN)
11 6 速食粥，含肉者 Instant rice gruel, KGM G F01

containing meat MW0
12 5 速食粥，不含肉者 Instant rice gruel, not KGM G F01

containing meat MW0
315 Ch. 19 315

國定稅率
Tariff Rate
碼 Unit 規
91 9 其他膨潤或焙製之含 Other prepared foods KGM G 451

米量不低於３０％穀 obtained by the swelling or B01
類或穀類產品之調製 roasting of cereals or cereal F01
MW0
食品，含肉者 products, containing not
less than 30% of rice,
containing meat
92 8 其他膨潤或焙製之含 Other prepared foods KGM G 451

米量不低於３０％穀 obtained by the swelling or F01
類或穀類產品之調製 roasting of cereals or cereal MW0
食品，不含肉者 products, containing not
less than 30% of rice, not
containing meat
1904.10.90 其他膨潤或焙製之穀類 Other prepared foods 20% 免稅Free 45%

調製食品 obtained by swelling or (GT,NI,SV,HN,NZ,
roasting of cereals or cereal SG) 20% (PA)
products
10 2 其他膨潤或焙製之穀 Other prepared foods KGM B01

類調製食品，含肉者 obtained by swelling or F01
roasting of cereals or cereal MP1
products, containing meat
20 0 其他膨潤或焙製之穀 Other prepared foods KGM F01

類調製食品，不含肉 obtained by swelling or MP1
者 roasting of cereals or cereal
products, not containing
meat
1904.20 未經焙製穀類片之調製 Prepared foods obtained from

食品或未經焙製榖類片 unroasted cereal flakes or from
及經焙製之榖類片或膨 mixtures of unroasted cereal
潤榖類混合而成之調製 flakes and roasted cereal flakes
食品 or swelled cereals
1904.20.11 00 8 未經焙製榖類片之調製 Prepared foods obtained from KGM 新臺幣49元新臺幣35.9元/公斤新臺幣49元 G 451
食品，含米量不低於 unroasted cereal flakes, /公斤 NT$35.9/KGM (SG) /公斤 F01
３０％ containing not less than 30% NT$49/KG 新臺幣49元/公斤 NT$49/KG MW0
of rice M NT$49/KGM M
(PA,GT,NI,SV,HN)
免稅Free (NZ)
1904.20.19 00 0 其他未經焙製榖類片之 Other prepared foods KGM 20% 免稅Free 50% F01
調製食品 obtained from unroasted (PA,NZ,SG) 4% MW0
cereal flakes (GT) 6.6%
(NI,SV,HN)
1904.20.21 00 6 未經焙製穀類片及經焙 Prepared foods obtained from KGM 新臺幣49元新臺幣24.5元/公斤新臺幣49元 G 451
製之穀類片或膨潤穀類 mixtures of unroasted cereal /公斤 NT$24.5/KGM (NZ) /公斤 F01
混合而成之調製食品 flakes and roasted cereal NT$49/KG 新臺幣35.9元/公斤 NT$49/KG MW0
，含米量不低於３０％ flakes or swelled cereals, M NT$35.9/KGM (SG) M
containing not less than 30% 新臺幣49元/公斤
of rice NT$49/KGM
(PA,GT,NI,SV,HN)
1904.20.29 00 8 其他未經焙製穀類片及 Other prepared foods KGM 20% 免稅Free (NZ,SG) 45% F01
經焙製之穀類片或膨潤 obtained from mixtures of 20% MW0
穀類混合而成之調製食 unroasted cereal flakes and (PA,GT,NI,SV,HN)
品 roasted cereal flakes or
swelled cereals
1904.30 布格麥食 Bulgur wheat
1904.30.00 00 9 布格麥食 Bulgur wheat KGM 20% 免稅Free 45% F01

(PA,NZ,SG) 4% MW0
(GT) 6.6%
(NI,SV,HN)
316 Ch. 19 316

國定稅率
Tariff Rate
碼 Unit 規
1904.90.10 預煮或以其他方式調製 Cereals (other than corn 新臺幣49元新臺幣24.5元/公斤新臺幣49元

之粒狀、片狀或其他加 (maize)) in grain form or in /公斤 NT$24.5/KGM (NZ) /公斤
工（粉、碎粒及細粒除 the form of flakes or other NT$49/KG 新臺幣35.9元/公斤 NT$49/KG
外）之未列名穀類（玉 worked grains (except flour , M NT$35.9/KGM (SG) M
groats and meal) , pre-cooked 新臺幣49元/公斤
蜀黍（玉米）除外）產
or otherwise prepared , not NT$49/KGM
品，含米量不低於 (PA,GT,NI,SV,HN)
３０％
included , containing not less
than 30% of rice
10 2 預煮或以其他方式調 Cereals (other than corn KGM G 451

製之粒狀、片狀或其 (maize)) in grain form or in B01
他加工（粉、碎粒及 the form of flakes or other F01
MW0
細粒除外）之未列名 worked grains (except flour,
穀類（玉蜀黍（玉米 groats and meal), pre-
）除外）產品，含米 cooked or otherwise
量不低於３０％，含
specified or included,
肉者 containing not less than
30% of rice, containing
meat
20 0 預煮或以其他方式調 Cereals (other than corn KGM G 451

製之粒狀、片狀或其 (maize)) in grain form or in F01
他加工（粉、碎粒及 the form of flakes or other MW0
穀類（玉蜀黍（玉米 groats and meal, pre-cooked
）除外）產品，含米 or otherwise prepared, not
量不低於３０％，不
included, containing not
含肉者 less than 30% of rice, not
containing meat
1904.90.90 預煮或以其他方式調製 Cereals (other than corn 20% 免稅Free 45%

之粒狀、片狀或其他加 (maize)) in grain form or in (PA,GT,SV,HN,NZ)
工（粉、碎粒及細粒除 the form of flakes or other 4% (SG) 6.6% (NI)
外）之未列名穀類（玉 worked grains (except flour ,
蜀黍（玉米）除外）產 groats and meal) , pre-cooked
品 or otherwise prepared , not
included
10 5 預煮或以其他方式調 Cereals (other than corn KGM B01

製之粒狀、片狀或其 (maize)) in grain form or in F01
他加工（粉、碎粒及 the form of flakes or other MW0
穀類（玉蜀黍（玉米 groats and meal), pre-
）除外）產品，含肉 cooked or otherwise
者
specified or included,
containing meat
20 3 預煮或以其他方式調 Cereals (other than corn KGM F01

製之粒狀、片狀或其 (maize)) in grain form or in MW0
他加工（粉、碎粒及 the form of flakes or other
穀類（玉蜀黍（玉米 groats and meal) , pre-
）除外）產品，不含 cooked or otherwise
肉者
specified or included, not
containing meat
317 Ch. 19 317

國定稅率
Tariff Rate
碼 Unit 規
1905 麵包、糕餅、蛋糕、餅乾 Bread, pastry, cakes, biscuits

及其他烘製食品，不論是 and other bakers' wares, whether
否含有可可；聖餐餅、盛 or not containing cocoa;
裝藥物用之空囊、封緘糯 communion wafers, empty
米紙、米紙及其類似產品 cachets of a kind suitable for
pharmaceutical use, sealing
wafers, rice paper and similar
products
1905.10 脆麵包 Crispbread
1905.10.00 00 2 脆麵包 Crispbread KGM 10% 免稅Free (NZ) 2% 30% F01

(SG) 10% MW0
(PA,GT,NI,SV,HN)
1905.20 薑餅及其類似品 Gingerbread and the like
1905.20.00 00 0 薑餅及其類似品 Gingerbread and the like KGM 21% 10.5% (NZ) 12.6% 30% F01
(SG) 21% MW0
(PA,GT,NI,SV,HN)
－甜餅乾；鬆餅及薄餅 -Sweet biscuits ; waffles and

： wafers :
1905.31 甜餅乾 Sweet biscuits
1905.31.00 00 7 甜餅乾 Sweet biscuits KGM 25% 免稅Free 40% F01

(GT,NI,SV,HN) MW0
12.5% (NZ) 15%
(SG) 25% (PA)
1905.32 鬆餅及薄餅 Waffles and wafers
1905.32.00 00 6 鬆餅及薄餅 Waffles and wafers KGM 17.5% 免稅Free (NI) 8.7% 30% F01
(NZ) 10.5% (SG) MW0
17.5%
(PA,GT,SV,HN)
1905.40 乾麵包，烘焙麵包及類 Rusks, toasted bread and

似烘焙製品 similar toasted products
1905.40.00 乾麵包，烘焙麵包及類 Rusks, toasted bread and 20% 免稅Free 35%

似烘焙製品 similar toasted products (GT,SV,HN,NZ)
12% (SG) 20%
(PA,NI)
10 4 乾麵包，烘焙麵包及 Rusks, toasted bread and KGM B01
類似烘焙製品，含肉 similar toasted products, F01
者 containing meat MW0
20 2 乾麵包，烘焙麵包及 Rusks, toasted bread and KGM F01

類似烘焙製品，不含 similar toasted products, not MW0
肉者 containing meat
1905.90.10 00 3 盛裝藥物用之空囊 Empty cachets of a kind KGM 5% 免稅Free 30% 821

suitable for pharmaceutical (NI,NZ,SG) 5%
use (PA,GT,SV,HN)
1905.90.20 00 1 米紙 Rice paper KGM 17.5% 免稅Free (NZ,SG) 30% F01

17.5%
(PA,GT,NI,SV,HN)
1905.90.30 00 9 專供嬰兒或幼童用餅乾 Bakers' ware for infants or KGM 5% 免稅Free (NZ,SG) 10% F01
young children 5% MW0
(PA,GT,NI,SV,HN)
318 Ch. 19 318

國定稅率
Tariff Rate
碼 Unit 規
1905.90.40 00 7 專供病患用餅乾 Biscuits solely for patients KGM 5.5% 免稅Free (NZ,SG) 10% F01
5.5% MW0
(PA,GT,NI,SV,HN)
1905.90.50 00 4 米菓 Rice cracker KGM 20% 10% (NZ) 12% (SG) 50% F01
20% MW0
(PA,GT,NI,SV,HN)
1905.90.60 00 2 船用餅乾 Ships' biscuits KGM 13.5% 免稅Free 20% F01

(GT,SV,HN,NZ) MW0
2.7% (SG) 13.5%
(PA,NI)
1905.90.70 00 0 甜甜圈及薄煎餅或其混 Doughnats and pancakes or KGM 10% 免稅Free (NZ) 6% 25% F01
合物 their mixture (SG) 10% MW0
(PA,GT,NI,SV,HN)
1905.90.90 00 6 其他第１９０５節所屬 Other articles of heading KGM 20% 免稅Free 35% F01
之貨品 19.05 (GT,SV,HN) 10% MW0
(NZ) 12% (SG) 20%
(PA,NI)
319 Ch. 19 319

第２０章　 CHAPTER 20
蔬菜、果實、堅果或植物其他部分之調製品 PREPARATIONS OF VEGETABLES, FRUIT, NUTS
OR OTHER PARTS OF PLANTS
（甲）以第7、8及11章所規定方法調製或保存之蔬菜、水 (a) Vegetables, fruit or nuts, prepared or preserved by the
果或堅果； processes specified in Chapter 7, 8 or 11;
（乙）含重量超過20％之臘腸、肉、雜碎、血、魚、甲殼 (b) Food preparations containing more than 20 % by weight of
動物、軟體動物，其他水產無脊椎動物或以上各物 sausage, meat, meat offal, blood, fish or crustaceans,
之混合調製食品（第16章）； molluscs or other aquatic invertebrates, or any
（丙）烘製食品及其他第1905節之產品；或 (c) Bakers’ wares and other products of heading 19.05; or
（丁）第2104節之均質混合調製食品。 (d) Homogenised composite food preparations of heading
21.04.
二、第2007及2008節不適用於果凍、果糊、糖衣杏仁或其 2.- Headings 20.07 and 20.08 do not apply to fruit jellies,
他類似品製成之糖食（第1704節）或巧克力糖果（第 fruit pastes, sugar-coated almonds or the like in the form
1806節）。 of sugar confectionery (heading 17.04) or chocolate
confectionery (heading 18.06).
三、第2001、2004及2005節視情況而定包括第7章或第 3.- Headings 20.01, 20.04 and 20.05 cover, as the case may
1105或1106節以註一（甲）所規定外之方法調製或保 be, only those products of Chapter 7 or of heading 11.05
藏之產品，不包括第8章產品之粉、細粒及細粉。 or 11.06 (other than flour, meal and powder of the
products of Chapter 8) which have been prepared or
preserved by processes other than those referred to in
Note 1 (a).
四、番茄汁所含蕃茄之乾重量在7％或以上者，列於第 4.- Tomato juice the dry weight content of which is 7 % or
2002節。 more is to be classified in heading 20.02.
五、第2007節所稱「經熬煮所得」係指在大氣壓或減壓下 5.- For the purposes of heading 20.07, the expression “
熱處理，藉由減少水分或其他方法，增加產品之粘度 obtained by cooking ” means obtained by heat treatment
者。 at atmospheric pressure or under reduced pressure to
increase the viscosity of a product through reduction of
water content or other means.
六、第2009節所稱「未經發酵及未加酒精之果汁」係指果 6.- For the purposes of heading 20.09, the expression “
汁之酒精強度（以容積計）（第22章章註二），不超 juices, unfermented and not containing added spirit ”
過0.5％vol者。 means juices of an alcoholic strength by volume (see
Note 2 to Chapter 22) not exceeding 0.5 % vol.
一、第200510目所稱「均質蔬菜」指調製品由極均勻之蔬 1.- For the purposes of subheading 2005.10, the expression
菜調製而成，供零售用適合作為嬰兒或幼童食品或醫 “ homogenised vegetables ” means preparations of
療食物者，在容器內之淨重不超過250公克，採用此 vegetables, finely homogenised, put up for retail sale as
定義時即使為調味、保藏或其他目的而添加任何少量 food suitable for infants or young children or for dietetic
配料均不予計較，此類調製品亦可能含有少量可見之 purposes, in containers of a net weight content not
碎蔬菜，第200510目較第2005節下其他各目優先適用 exceeding 250 g. For the application of this definition no
。 account is to be taken of small quantities of any
pieces of vegetables. Subheading 2005.10 takes
precedence over all other subheadings of heading 20.05.
二、第200710目所稱「均質調製品」係指調製品由極均勻 2.- For the purposes of subheading 2007.10, the expression
之水果調製而成，供零售用適合作為嬰兒或幼童食品 “ homogenised preparations ” means preparations of
或醫療食物者，在容器內之淨重不超過250公克，採 fruit, finely homogenised, put up for retail sale as food
用此定義時即使為調味、保藏或其他目的而添加任何 suitable for infants or young children or for dietetic
少量配料均不予計較，此類調製品亦可能含有少量可 purposes, in containers of a net weight content not
見之碎水果，第200710目較第2007節下其他各目優先 exceeding 250 g. For the application of this definition no
適用。 account is to be taken of small quantities of any
pieces of fruit. Subheading 2007.10 takes precedence over
all other subheadings of heading 20.07.
三、第200912、200921、200931、200941、200961及 3.- For the purposes of subheadings 2009.12, 2009.21,
200971目所稱「糖度值」係指由糖度比重計直接讀取 2009.31, 2009.41, 2009.61 and 2009.71, the expression
320 Ch. 20 320
之糖度或由折射計測得之折射率，表示蔗糖含量百分 “ Brix value ” means the direct reading of degrees
比，其測試溫度應在20℃，如非在20℃測出者應予校 Brix obtained from a Brix hydrometer or of refractive
正。 index expressed in terms of percentage sucrose content
obtained from a refractometer, at a temperature of 20 °C
or corrected for 20 °C if the reading is made at a different
temperature.
一、輸入歸屬本章之貨品，其含米量不低於30％者歸列稅 1.- Imported goods of this chapter containing not less than 30
則第21069098號項下。 % of rice shall be classified under division 2106.90.98.
二、輸入歸屬本章之調製或保藏整粒、切絲、切片之乾香 2.- Imported dry shiitake (forest mushroom) of this chapter,
菇，酸漬或油炸者除外，依稅則第7章乾香菇所定稅 in whole, cut or sliced, prepared or preserved otherwise
率徵稅。 than by vinegar or acetic acid or oil-frying, shall be
subject to the tariff rate applicable to dry shiitake (forest
mushroom) in chapter 7.
三、輸入原產於尼加拉瓜共和國並歸列稅則第20081111、 3.- The importation of ground-nuts (peanut), in shell and
20081112、20081191及20081192號之調製或保藏之帶 shelled, prepared or preserved ,originating in the Republic
殼、去殼花生；第12章稅則第12023010、12023020、 of Nicaragua covered by divisions 2008.11.11,
12024100及12024200號之帶殼、去殼花生；第15章稅 2008.11.12, 2008.11.91 and 2008.11.92; ground-nuts
則第15081000及15089000號之花生油，適用第2欄稅 (peanut), in shell and shelled falling under divisions
率免稅者，以每年進口總數量未超過250公噸為限 1202.30.10, 1202.30.20, 1202.41.00 and 1202.42.00 of
，超過該數量者依該等產品之第1欄稅率徵稅。輸入 Chapter 12; ground-nuts oil falling under divisions
去殼花生及花生油，應分別換算為帶殼花生以計算配 1508.10.00 and 1508.90.00 of Chapter 15, not exceeding
額數量。去殼花生及花生油對帶殼花生之換算比例分 the annual quota quantity 250 MT, shall be subject to the
別為1.5及3.8。 customs duties of column 2 rates and be exempted from
customs duties. Any importation exceeding that amount
The importation of shelled ground-nuts (peanut) and
ground-nuts oil shall be converted into the quota quantity
of ground-nuts in shell respectively. The conversion ratio
of shelled ground-nuts (peanut) and ground-nuts oil is 1.5
and 3.8 respectively.
321 Ch. 20 321

國定稅率
Tariff Rate
碼 Unit 規
2001 以醋或醋酸調製或保藏之 Vegetables, fruit, nuts and other

蔬菜、果實、堅果及其他 edible parts of plants, prepared
植物可食部分 or preserved by vinegar or acetic
acid
2001.10 黃（胡）瓜及小黃瓜 Cucumbers and gherkins
2001.10.00 以醋或醋酸調製或保藏 Cucumbers and gherkins, 20% 免稅Free 30%

之黃（胡）瓜及小黃瓜 prepared or preserved by (PA,GT,NI,SV,HN,
vinegar or acetic acid NZ) 12% (SG)
10 1 以醋或醋酸調製或保 Cucumbers and gherkins, KGM F01

藏之黃（胡）瓜及小 canned, prepared or MW0
黃瓜罐頭 preserved by vinegar or
acetic acid
90 4 其他以醋或醋酸調製 Other cucumbers and KGM F01

或保藏之黃（胡）瓜 gherkins, prepared or
及小黃瓜 preserved by vinegar or
acetic acid
2001.90.11 以醋或醋酸調製或保藏 Garlic bulb(whole, cut, 25.5% 免稅Free 30%

之蒜球（整粒、切塊、 sliced, broken, or in powder), (PA,NI,NZ) 5.1%
切片、切碎或粉狀） prepared or preserved by (GT) 8.5% (SV,HN)
vinegar or acetic acid 15.3% (SG)
10 1 以醋或醋酸調製或保 Garlic bulb(whole, cut, KGM F01

藏之蒜球（整粒、切 sliced, broken or in MW0
塊、切片、切碎或粉 powder), canned, prepared
狀）罐頭 or preserved by vinegar or
acetic acid
90 4 其他以醋或醋酸調製 Other garlic bulb (whole, KGM F01

或保藏之蒜球（整粒 cut, sliced, broken or in MW0
、切塊、切片、切碎 powder), prepared or
或粉狀） preserved by vinegar or
acetic acid
2001.90.12 以醋或醋酸調製或保藏 Onions, prepared or 20% 免稅Free 30%

之洋蔥 preserved by vinegar or (PA,GT,SV,HN,NZ)
acetic acid 6.6% (NI) 12% (SG)
10 0 以醋或醋酸調製或保 Onions, canned, prepared or KGM F01

藏之洋蔥罐頭 preserved by vinegar or
acetic acid
90 3 其他以醋或醋酸調製 Other onions, prepared or KGM F01

或保藏之洋蔥 preserved by vinegar or
acetic acid
2001.90.19 其他以醋或醋酸調製或 Other vegetables, prepared or 20% 免稅Free 30%

保藏之蔬菜 preserved by vinegar or (PA,GT,SV,HN,NZ)
10 3 其他以醋或醋酸調製 Other vegetables, canned, KGM F01

或保藏之蔬菜罐頭 prepared or preserved by
vinegar or acetic acid
90 6 其他以醋或醋酸調製 Other vegetables, prepared KGM F01

或保藏之蔬菜 or preserved by vinegar or
acetic acid
2001.90.20 以醋或醋酸調製或保藏 Fruits and nuts, prepared or 20% 免稅Free 35%

之果實及堅果 preserved by vinegar or (PA,GT,SV,HN,NZ)
322 Ch. 20 322

國定稅率
Tariff Rate
碼 Unit 規
10 0 以醋或醋酸調製或保 Fruits and nuts, canned, KGM F01

藏之果實及堅果罐頭 prepared or preserved by MP1
90 3 其他以醋或醋酸調製 Other fruits and nuts, KGM F01

或保藏之果實及堅果 prepared or preserved by MP1
2001.90.90 以醋或醋酸調製或保藏 Other edible parts of plants, 20% 免稅Free 30%

之其他植物可食用部分 prepared or preserved by (PA,GT,SV,HN,NZ)
vinegar or acetic acid 6.6% (NI) 12% (SG)
10 5 以醋或醋酸調製或保 Other edible parts of plants, KGM F01

藏之其他植物可食用 canned, prepared or MP1
部分罐頭 preserved by vinegar or
acetic acid
90 8 以醋或醋酸調製或保 Other edible parts of plants, KGM F01

藏之其他植物可食用 prepared or preserved by MP1
部分 vinegar or acetic acid
2002 酸漬除外之調製或保藏番 Tomatoes prepared or preserved

茄 otherwise than by vinegar or
acetic acid
2002.10 番茄，整粒或片塊 Tomatoes, whole or in pieces
2002.10.00 酸漬除外之調製或保藏 Tomatoes prepared or 10% 免稅Free 30%

番茄，整粒或片塊 preserved otherwise than by (PA,GT,NI,SV,HN,
vinegar or acetic acid, whole NZ) 6% (SG)
or in pieces
10 0 酸漬除外之調製或保 Tomatoes, canned, prepared KGM F01

藏番茄罐頭，整粒或 or preserved otherwise than
片塊 by vinegar or acetic acid,
whole or in pieces
90 3 酸漬除外之其他調製 Other tomatoes prepared or KGM F01

或保藏番茄，整粒或 preserved otherwise than by
片塊 vinegar or acetic acid,
whole or in pieces
2002.90.00 酸漬除外之其他調製或 Other tomatoes prepared or 10% 免稅Free 30%

保藏番茄 preserved otherwise than by (PA,GT,NI,SV,HN,
vinegar or acetic acid NZ) 6% (SG)
10 3 酸漬除外之其他調製 Other Tomatoes, canned, KGM F01

或保藏番茄罐頭 prepared or preserved MP1
otherwise than by vinegar
or acetic acid
90 6 酸漬除外之其他調製 Other tomatoes prepared or KGM F01

或保藏番茄 preserved otherwise than by
2003 酸漬除外之調製或保藏菇 Mushrooms and truffles,

類及麥覃 prepared or preserved otherwise
than by vinegar or acetic acid

Agaricus
323 Ch. 20 323

國定稅率
Tariff Rate
碼 Unit 規
2003.10.00 酸漬除外之調製或保藏 Mushrooms of the genus 25% 免稅Free (PA,NZ) 40%

之蘑菇屬菇類 Agaricus , prepared or 5% (GT) 8.3%
preserved otherwise than by (NI,SV,HN) 15%
vinegar or acetic acid (SG)
10 9 酸漬除外之調製或保 Mushrooms of the genus KGM F01

藏之蘑菇屬菇類罐頭 Agaricus, canned, prepared
or preserved otherwise than
by vinegar or acetic acid
90 2 其他酸漬除外之調製 Other Mushrooms of the KGM F01

或保藏之蘑菇屬菇類 genus Agaricus, prepared or
preserved otherwise than by
2003.90.10 酸漬除外之調製或保藏 Forest mushrooms , prepared 25% 免稅Free (PA,NZ) 40%

香菇 or preserved otherwise than 5% (GT) 8.3%
by vinegar or acetic acid (NI,SV,HN) 15%
(SG)
10 0 酸漬除外之調製或保 Forest mushrooms, canned, KGM F01
藏香菇罐頭 prepared or preserved MW0
or acetic acid
90 3 其他酸漬除外之調製 Other forest mushrooms, KGM F01

或保藏香菇 prepared or preserved MW0
or acetic acid
2003.90.20 酸漬除外之調製或保藏 Truffles, prepared or 20% 免稅Free (PA,NZ) 35%

麥覃 preserved otherwise than by 4% (GT) 6.6%
vinegar or acetic acid (NI,SV,HN) 12%
(SG)
10 8 酸漬除外之已調製或 Truffles, prepared or KGM F01
保藏麥覃，罐頭 preserved otherwise than by
vinegar or acetic acid,
canned
90 1 其他酸漬除外之已調 Other truffles, prepared or KGM F01

製或保藏麥覃 preserved otherwise than by
2003.90.90 酸漬除外之調製或保藏 Other mushrooms , prepared 25% 免稅Free (PA,NZ) 40%

之其他菇類 or preserved otherwise than 5% (GT) 8.3%
by vinegar or acetic acid (NI,SV,HN) 15%
(SG)
10 3 酸漬除外之調製或保 Other mushrooms, canned, KGM F01
藏之其他菇類罐頭 prepared or preserved
or acetic acid
90 6 其他酸漬除外之調製 Other mushrooms, prepared KGM F01

或保藏菇類 or preserved otherwise than
by vinegar or acetic acid
2004 酸漬除外之其他調製或保 Other vegetables prepared or

藏蔬菜，冷凍，第 preserved otherwise than by
２００６節之產品除外 vinegar or acetic acid, frozen,
other than products of heading
20.06
324 Ch. 20 324

國定稅率
Tariff Rate
碼 Unit 規
2004.10.11 00 7 酸漬除外之調製或保藏 Potato sticks per immediate KGM 12.5% 免稅Free (PA,NI) 25% F01
馬鈴薯條，內包裝每包 packing of 1.5 kg or more, 2.5% (GT) 4.1% MW0
重量在１．５公斤以上 prepared or preserved (SV,HN) 6.2% (NZ)
者，冷凍 otherwise than by vinegar or 7.5% (SG)
acetic acid, frozen
2004.10.19 00 9 酸漬除外之調製或保藏 Other potato chips and sticks, KGM 12.5% 免稅Free (PA,NI) 25% F01
其他馬鈴薯片、條，冷 prepared or preserved 2.5% (GT) 4.1% MW0
凍 otherwise than by vinegar or (SV,HN) 6.2% (NZ)
acetic acid, frozen 7.5% (SG)
2004.10.90 00 1 酸漬除外之調製或保藏 Other potatoes, prepared or KGM 18% 免稅Free (PA,NI) 45% F01
其他馬鈴薯，冷凍 preserved otherwise than by 3.6% (GT) 6% MW0
vinegar or acetic acid, frozen (SV,HN) 9% (NZ)
10.8% (SG)
2004.90 其他蔬菜及蔬菜混合品 Other vegetables and mixtures

of vegetables
2004.90.10 酸漬除外之調製或保藏 Red beans (including Adzuki 新臺幣22元新臺幣22元/公斤新臺幣26元

紅豆（包括海紅豆、赤 bean, all varieties and red /公斤 NT$22/KGM /公斤
紅豆、紅竹豆），冷凍 long bean), prepared or NT$22/KG (PA,GT,NI,SV,HN, NT$26/KG
，第２００６節之產品 preserved otherwise than by M SG) 免稅Free (NZ) M
除外 vinegar or acetic acid, frozen,
other than products of
heading 20.06
10 9 紅豆餡（包括海紅豆 Red bean (including Adzuki KGM G F01

、赤紅豆、紅竹豆 bean, all varieties and long MW0
），冷凍 bean ) paste, frozen
90 2 其他酸漬除外之調製 Other red beans (incl. KGM G F01

或保藏紅豆（包括海 adzuki bean, all varieties MW0
紅豆、赤紅豆、紅竹 and red long bean),
豆），冷凍，第 prepared or preserved
２００６節之產品除 otherwise than by vinegar
外 or acetic acid, frozen, other
than products of heading
No. 20.06
2004.90.20 00 9 蒜球（整粒、切塊、切 Garlic bulb (whole, cut, KGM 38.2% 免稅Free (PA) 7.6% 50% F01
片、切碎或粉），冷凍 sliced, broken or in powder), (GT) 12.7% MW0
，第２００６節之產品 frozen, other than products of (NI,SV,HN) 19.1%
除外 heading 20.06 (NZ) 22.9% (SG)
2004.90.90 酸漬除外之其他調製或 Other vegetables and 25% 免稅Free 50%

保藏蔬菜及蔬菜混合品 mixtures of vegetables, (PA,GT,SV,HN)
，冷凍，第２００６節 prepared or preserved 8.3% (NI) 12.5%
之產品除外 otherwise than by vinegar or (NZ) 15% (SG)
acetic acid, frozen, other than
products of heading 20.06
11 1 酸漬除外之調製或保 Green soybean, prepared or KGM F01 454

藏毛豆仁，冷凍，第 preserved otherwise than by MW0
２００６節之產品除 vinegar or acetic acid,
外 frozen, other than products
of heading 20.06
12 0 酸漬除外之調製或保 Green soybean with pods, KGM F01 454

藏帶莢毛豆，冷凍 prepared or preserved MW0
，第２００６節之產 otherwise than by vinegar
品除外 or acetic acid, frozen, other
20.06
325 Ch. 20 325

國定稅率
Tariff Rate
碼 Unit 規
13 9 酸漬除外之調製或保 Cultivated with mushroom, KGM F01

藏洋菇，冷凍，第 prepared or preserved
外 or acetic acid, frozen, other
20.06
14 8 酸漬除外之調製或保 White asparagus, prepared KGM F01

藏白蘆筍，冷凍，第 or preserved otherwise than
２００６節之產品除 by vinegar or acetic acid,
of heading 20.06
15 7 酸漬除外之調製或保 Asparagus or green KGM F01

藏綠蘆筍，冷凍，第 asparagus, prepared or
２００６節之產品除 preserved otherwise than by
外 vinegar or acetic acid,
frozen, other than products
of heading 20.06
16 6 酸漬除外之調製或保 Bamboo shoots, prepared or KGM F01

藏竹筍，冷凍，第 preserved otherwise than by MP1
２００６節之產品除 vinegar or acetic acid,
of heading 20.06
19 3 酸漬除外之調製或保 Other vegetables, prepared KGM F01

藏其他蔬菜，冷凍 or preserved otherwise than MW0
，第２００６節之產 by vinegar or acetic acid,
品除外 frozen, Other than products
of heading 20.06
20 0 酸漬除外之其他調製 Mixtures of vegetables, KGM F01

或保藏蔬菜混合品 prepared or preserved MW0
，冷凍，第 otherwise than by vinegar
２００６節之產品除 or acetic acid, frozen, other
外 than products of heading
20.06
2005 酸漬除外之其他調製或保 Other vegetables prepared or

藏蔬菜，未冷凍，第 preserved otherwise than by
２００６節之產品除外 vinegar or acetic acid, not
frozen, other than products of
heading 20.06
2005.10 均質蔬菜 Homogenised vegetables
2005.10.10 00 7 酸漬除外之調製或保藏 Homogenised vegetables, KGM 20% 免稅Free (PA,NZ) 50% F01
均質蔬菜，未冷凍 prepared or preserved 4% (GT) 6.6%
otherwise than by vinegar or (NI,SV,HN) 12%
acetic acid, not frozen (SG)
2005.10.20 00 5 供嬰兒或幼童食用酸漬 Homogenised vegetables, KGM 5% 免稅Free 12.5% F01

除外之調製或保藏均質 prepared or preserved (PA,GT,NI,SV,HN,
蔬菜，未冷凍 otherwise than by vinegar or NZ) 3% (SG)
acetic acid, for use as infants
or young children food, not
frozen
2005.20.10 00 5 酸漬除外之調製或保藏 Potato sticks prepared or KGM 12.5% 免稅Free 25% F01
馬鈴薯條，內包裝每包 preserved otherwise than by (PA,GT,NI,SV,HN, MW0
重量在１．５公斤以上 vinegar or acetic acid in a NZ) 7.5% (SG)
者，未冷凍 package of 1.5 kg or more,
not frozen
326 Ch. 20 326

國定稅率
Tariff Rate
碼 Unit 規
2005.20.20 00 3 酸漬除外之調製或保藏 Potato chips and other potato KGM 15% 免稅Free 25% F01
馬鈴薯片及其他馬鈴薯 sticks, prepared or preserved (PA,NI,NZ) 3% MW0
條，未冷凍 otherwise than by vinegar or (GT) 5% (SV,HN)
acetic acid, not frozen 9% (SG)
2005.20.90 00 8 酸漬除外之調製或保藏 Other potatoes, prepared or KGM 18% 免稅Free 45% B01
其他馬鈴薯，未冷凍 preserved otherwise than by (PA,NI,NZ) 3.6% F01
vinegar or acetic acid, not (GT) 6% (SV,HN) MP1
frozen 10.8% (SG)
2005.40 豌豆（黑花紋蠶豆） Peas (Pisum sativum)
2005.40.00 00 3 酸漬除外之調製或保藏 Peas, prepared or preserved KGM 25% 免稅Free 50% F01
豌豆，未冷凍，第 otherwise than by vinegar or (PA,GT,NI,SV,HN,
２００６節之產品除外 acetic acid, not frozen, other NZ) 15% (SG)
20.06
－豆類︰ -Beans (Vigna spp., Phaseolus

spp.):
2005.51 去殼豆類 Beans, shelled
2005.51.10 酸漬除外之調製或保藏 Red beans (including Adzuki 新臺幣22元新臺幣11元/公斤新臺幣27元

去殼紅豆（包括海紅豆 bean, all varieties and red /公斤 NT$11/KGM (NZ) /公斤
、赤紅豆、紅竹豆 long bean), shelled, prepared NT$22/KG 新臺幣22元/公斤 NT$27/KG
），未冷凍，第 or preserved otherwise than M NT$22/KGM M
by vinegar or acetic acid, not (PA,GT,NI,SV,HN,
２００６節之產品除外
frozen, other than products of SG)
heading 20.06
10 5 紅豆餡（包括海紅豆 Red bean (including Adzuki KGM G F01

、赤紅豆、紅竹豆 bean, all varieties and long MW0
），未冷凍 bean ) paste, not frozen
90 8 其他酸漬除外之調製 Other red beans (incl. KGM G F01

或保藏去殼紅豆（包 Adzuki bean, all varieties MW0
括海紅豆、赤紅豆、 and red long bean), shelled,
紅竹豆），未冷凍 prepared or preserved
品除外 or acetic acid, not frozen,
heading No. 20.06
2005.51.90 00 0 酸漬除外之調製或保藏 Other beans, shelled, KGM 20% 免稅Free 50% F01
其他去殼豆類，未冷凍 prepared or preserved (PA,GT,SV,HN)
，第２００６節之產品 otherwise than by vinegar or 6.6% (NI) 10% (NZ)
除外 acetic acid, not frozen, other 12% (SG)
20.06
2005.59.10 00 9 酸漬除外之調製或保藏 Red beans (incl. Adzuki KGM 新臺幣22元新臺幣16.1元/公斤新臺幣27元 G F01
帶殼紅豆（包括海紅豆 bean, all varieties and red /公斤 NT$16.1/KGM (SG) /公斤 MW0
、赤紅豆、紅竹豆 long bean), in shell, prepared NT$22/KG 新臺幣22元/公斤 NT$27/KG
），未冷凍，第 or preserved otherwise than M NT$22/KGM M
by vinegar or acetic acid, not (PA,GT,NI,SV,HN)
２００６節之產品除外
frozen, other than products of 免稅Free (NZ)
heading 20.06
2005.59.90 00 2 酸漬除外之調製或保藏 Other beans, in shell, KGM 30% 免稅Free (PA) 6% 50% F01
其他帶殼豆類，未冷凍 prepared or preserved (GT) 10%
，第２００６節之產品 otherwise than by vinegar or (NI,SV,HN) 15%
除外 acetic acid, not frozen, other (NZ) 18% (SG)
20.06
327 Ch. 20 327

國定稅率
Tariff Rate
碼 Unit 規
2005.60 蘆筍 Asparagus
2005.60.00 酸漬除外之調製或保藏 Asparagus, prepared or 10% 免稅Free 10%

蘆筍，未冷凍，第 preserved otherwise than by (PA,GT,NI,SV,HN,
２００６節之產品除外 vinegar or acetic acid, not NZ,SG)
heading 20.06
10 6 酸漬除外之調製或保 Asparagus, canned, KGM F01

藏蘆筍罐頭，第 prepared or preserved
外 or acetic acid, other than
90 9 其他酸漬除外之調製 Other asparagus, prepared KGM F01

或保藏蘆筍，未冷涷 or preserved otherwise than
，第２００６節之產 by vinegar or acetic acid,
品除外 not frozen, other than
2005.70.00 00 6 酸漬除外之調製或保藏 Olives, prepared or preserved KGM 15% 免稅Free 30% F01
橄欖，未冷凍，第 otherwise than by vinegar or (PA,NZ,SG) 3.4%
２００６節之產品除外 acetic acid, not frozen, other (GT) 5.3% (SV,HN)
than products of heading 6% (NI)
20.06
2005.80 甜玉米 Sweet corn (Zea mays var.

saccharata)
2005.80.10 00 2 甜玉米罐頭 Canned sweet corn KGM 13% 免稅Free 25% F01
(PA,GT,NI,SV,HN,
NZ) 7.8% (SG)
2005.80.90 00 5 酸漬除外之其他調製或 Other sweet corn, prepared or KGM 20% 免稅Free 45% F01
保藏甜玉米，未冷凍 preserved otherwise than by (PA,GT,SV,HN,NZ) MW0
，第２００６節之產品 vinegar or acetic acid, not 6.6% (NI) 12% (SG)
除外 frozen, other than products of
heading 20.06
－其他蔬菜及蔬菜混合 - Other vegetables and

品： mixtures of vegetables :
2005.91 竹筍 Bamboo shoots
2005.91.00 酸漬除外之調製或保藏 Bamboo shoots, prepared or 25% 免稅Free 50%

竹筍，未冷凍，第 preserved otherwise than by (PA,GT,SV,HN,NZ)
２００６節之產品除外 vinegar or acetic acid, not 8.3% (NI) 15% (SG)
heading 20.06
11 8 酸漬除外之調製或保 Ma bamboo shoot, canned, KGM F01

藏麻竹筍罐頭，第 prepared or preserved MW0
products of heading No.
20.06
12 7 酸漬除外之調製或保 Green bamboo shoot, KGM F01

藏綠竹筍罐頭，第 canned, prepared or MW0
外 vinegar or acetic acid, other
No. 20.06
328 Ch. 20 328

國定稅率
Tariff Rate
碼 Unit 規
13 6 酸漬除外之調製或保 Makino (kuei) bamboo KGM F01

藏桂竹筍罐頭，第 shoot, canned, prepared or MW0
外 vinegar or acetic acid, other
No. 20.06
14 5 酸漬除外之調製或保 Maso (meng chung) KGM F01

藏孟宗竹筍罐頭，第 bamboo shoot, canned, MW0
２００６節之產品除 prepared or preserved
外 otherwise than by vinegar
or acetic acid, other than
20.06
19 0 酸漬除外之調製或保 Bamboo shoots, prepared or KGM F01

藏其他竹筍罐頭，第 preserved otherwise than by
２００６節之產品除 vinegar or acetic acid, other
外 than products of heading
20.06
90 2 其他酸漬除外之調製 Other bamboo shoot, KGM F01

或保藏竹筍，未冷凍 prepared or preserved MP1
品除外 or acetic acid, not frozen,
heading No. 20.06
2005.99.10 00 1 酸漬除外之調製或保藏 Sauerkraut, prepared or KGM 25% 免稅Free 50% F01

泡包心菜，未冷凍，第 preserved otherwise than by (PA,NI,NZ) 5% MW0
２００６節之產品除外 vinegar or acetic acid, not (GT) 8.3% (SV,HN)
frozen, other than products of 15% (SG)
heading 20.06
2005.99.20 酸漬除外之調製或保藏 Garlic bulb (whole, cut, 38.2% 免稅Free (PA,NZ) 50%
蒜球（整粒、切塊、切 sliced, broken or in powder), 7.6% (GT) 12.7%
片、切碎或粉），未冷 prepared or preserved (NI,SV,HN) 22.9%
凍，第２００６節之產 otherwise than by vinegar or (SG)
品除外 acetic acid, not frozen, other
20.06
10 7 酸漬除外之調製或保 Garlic bulb (whole, cut, KGM F01

藏蒜球（整粒、切塊 sliced, broken or in MW0
、切片、切碎或粉狀 powder), canned, prepared
）罐頭，第 or preserved otherwise than
２００６節之產品除 by vinegar or acetic acid,
外 other than products of
heading No. 20.06
90 0 其他酸漬除外之調製 Other garlic bulb (whole, KGM F01

或保藏蒜球（整粒、 cut, sliced, broken or in MW0
切塊、切片、切碎或 powder), prepared or
粉），未冷凍，第 preserved otherwise than by
２００６節之產品除 vinegar or acetic acid, not
of heading 20.06
2005.99.31 酸漬除外之調製或保藏 Mixtures of vegetables, 22.5% 免稅Free 50%

蔬菜混合品，未冷凍 prepared or preserved (PA,GT,SV,HN,NZ)
，第２００６節之產品 otherwise than by vinegar or 7.5% (NI) 13.5%
除外，每包重量在 acetic acid, not frozen, other (SG)
１８公斤及以上者 than product of heading
20.06, in a package of 18 kg
or more
329 Ch. 20 329

國定稅率
Tariff Rate
碼 Unit 規
10 4 酸漬除外之調製或保 Mixtures of vegetables, KGM F01

藏混合蔬菜罐頭，第 canned, prepared or
外，每包重量在 vinegar or acetic acid, other
１８公斤及以上者 than products of heading
No. 20.06, in a package of
18 kg or more
90 7 其他酸漬除外之調製 Other mixtures of KGM F01

或保藏蔬菜混合品 vegetables, prepared or
，第２００６節之產 preserved otherwise than by
品除外，每包重量在 vinegar or acetic acid, other
１８公斤及以上者 than products of heading
No. 20.06, in a package of
18 kg or more
2005.99.32 酸漬除外之調製或保藏 Mixtures of vegetables, 30% 免稅Free 50%

蔬菜混合品，未冷凍 prepared or preserved (PA,GT,SV,HN,NZ)
，第２００６節之產品 otherwise than by vinegar or 10% (NI) 18% (SG)
除外，每包重量在 acetic acid, not frozen, other
１８公斤以下者 than products of heading
20.06, in a package less than
18 kg
10 3 酸漬除外之調製或保 Mixtures of vegetables, KGM F01

藏混合蔬菜罐頭，第 canned, prepared or
外，每包重量在 vinegar or acetic acid, other
１８公斤以下者 than products of heading
No. 20.06, in a package less
than 18 kg
90 6 其他酸漬除外之調製 Other mixtures of KGM F01

或保藏蔬菜混合品 vegetables, prepared or
，未冷凍，第 preserved otherwise than by
２００６節之產品除 vinegar or acetic acid, not
外，每包重量在 frozen, other than products
１８公斤以下者 of heading No. 20.06, in a
package less than 18 kg
2005.99.90 酸漬除外之調製或保藏 Other vegetables prepared or 25% 免稅Free 50%

其他蔬菜，未冷凍，第 preserved otherwise than by (PA,GT,SV,HN)
２００６節之產品除外 vinegar or acetic acid, not 8.3% (NI) 12.5%
frozen, other than products of (NZ) 15% (SG)
heading 20.06
10 2 蔥仔酥 Shallot, fried KGM 465

F01
MW0
91 4 其他酸漬除外之調製 Other vegetables, canned, KGM F01
或保藏蔬菜罐頭，第 prepared or preserved MP1
20.06
99 6 其他酸漬除外之調製 Other vegetables, prepared KGM B01

或保藏蔬菜，未冷凍 or preserved otherwise than F01
，第２００６節之產 by vinegar or acetic acid, MP1
品除外 not frozen, other than
20.06
2006 糖漬蔬菜、果實、堅果、 Fruit, vegetables, nuts, fruit-peel

果皮及植物之其他部分 and other parts of plants,
（瀝乾、套以糖衣、糖霜 preserved by sugar (drained,
者均在內） glace or crystallised)
330 Ch. 20 330

國定稅率
Tariff Rate
碼 Unit 規
2006.00 糖漬蔬菜、果實、堅果 Fruit, vegetables, nuts, fruit-

、果皮及植物之其他部 peel and other parts of plants,
分（瀝乾、套以糖衣、 preserved by sugar (drained,
糖霜者均在內） glace or crystallised)
2006.00.11 00 7 第２００４．９０目之 Red beans (including Adzuki KGM 新臺幣22元新臺幣16.1元/公斤新臺幣26元 G F01
紅豆（包括海紅豆、赤 bean, all varieties and red /公斤 NT$16.1/KGM (SG) /公斤 MW0
紅豆、紅竹豆），冷凍 long bean), of subheading NT$22/KG 新臺幣22元/公斤 NT$26/KG
，糖漬者（瀝乾、套以 2004.90, preserved by sugar M NT$22/KGM M
(drained, glace or (PA,GT,NI,SV,HN)
糖衣、糖霜者均在內）
crystallised), frozen 免稅Free (NZ)
2006.00.12 00 6 第２００４．９０目之 Garlic bulb (whole, cut, KGM 38.2% 免稅Free (PA,NZ) 50% F01
蒜球（整粒、切塊、切 sliced, broken or in powder), 7.6% (GT) 12.7% MW0
片、切碎或粉），冷凍 of subheading 2004.90, (NI,SV,HN) 22.9%
，糖漬者（瀝乾、套以 preserved by sugar (drained, (SG)
糖衣、糖霜者均在內） glace or crystallised), frozen
2006.00.19 00 9 第２００４．９０目之 Other vegetables and KGM 25% 免稅Free (PA,NZ) 50% F01
其他蔬菜及蔬菜混合合 mixtures of vegetables, of 5% (GT) 8.3% MW0
品，冷凍，糖漬者（瀝 subheading 2004.90, (NI,SV,HN) 15%
乾、套以糖衣、糖霜者 preserved by sugar (drained, (SG)
均在內） glace or crystallised), frozen
2006.00.22 00 4 糖漬蘆筍，未冷凍（瀝 Asparagus, preserved by KGM 10% 免稅Free 10% F01

乾、套以糖衣、糖霜者 sugar (drained, glace or (PA,GT,NI,SV,HN,
均在內） crystallised), not frozen NZ,SG)
2006.00.23 00 3 糖漬橄欖，未冷凍（瀝 Olives, preserved by sugar KGM 15% 免稅Free 30% F01
乾、套以糖衣、糖霜者 (drained, glace or (PA,GT,NI,SV,HN,
均在內） crystallised), not frozen NZ,SG)
2006.00.24 00 2 糖漬甜玉米，未冷凍 Sweet corn (zea mays var. KGM 20% 免稅Free 45% F01
（瀝乾、套以糖衣、糖 saccharata), preserved by (PA,GT,NI,SV,HN,
霜者均在內） sugar (drained, glace or NZ) 12% (SG)
crystallised), not frozen
2006.00.25 00 1 糖漬紅豆（包括海紅豆 Red beans (Phaseplus or KGM 新臺幣22元新臺幣11元/公斤新臺幣27元 G F01
、赤紅豆、紅竹豆 Vigna angularis, including /公斤 NT$11/KGM (NZ) /公斤 MW0
），未冷凍（瀝乾、套 Adzuki bean, all varieties and NT$22/KG 新臺幣22元/公斤 NT$27/KG
以糖衣、糖霜者均在內 red long bean), preserved by M NT$22/KGM M
sugar (drained, glace or (PA,GT,NI,SV,HN,
）
crystallised), not frozen SG)
2006.00.26 00 0 糖漬帶殼豆類，未冷凍 Other beans, in shell, KGM 30% 免稅Free (PA,NZ) 50% F01
（瀝乾、套以糖衣、糖 preserved by sugar (drained, 6% (GT) 10%
霜者均在內） glace or crystallised), not (NI,SV,HN) 18%
frozen (SG)
2006.00.27 00 9 糖漬去殼豆類，未冷凍 Other beans, shelled, KGM 20% 免稅Free (PA,NZ) 50% F01
（瀝乾、套以糖衣、糖 preserved by sugar (drained, 4% (GT) 6.6%
霜者均在內） glace or crystallised), not (NI,SV,HN) 12%
frozen (SG)
2006.00.28 00 8 糖漬豌豆，未冷凍（瀝 Peas preserved by sugar KGM 25% 免稅Free (PA,NZ) 50% F01
乾、套以糖衣、糖霜者 (drained, glace or 5% (GT) 8.3% MW0
均在內） crystallised), not frozen (NI,SV,HN) 15%
(SG)
2006.00.31 00 3 糖漬蒜球（整粒、切塊 Garlic bulb (whole, cut, KGM 38.2% 免稅Free (PA,NZ) 50% F01
、切片、切碎或粉 sliced, broken or in powder), 7.6% (GT) 12.7% MW0
），未冷凍（瀝乾、套 preserved by sugar (drained, (NI,SV,HN) 22.9%
以糖衣、糖霜者均在內 glace or crystallised), not (SG)
） frozen
331 Ch. 20 331

國定稅率
Tariff Rate
碼 Unit 規
2006.00.32 00 2 糖漬蔬菜混合品，未冷 Mixtures of vegetables, KGM 22.5% 免稅Free (PA,NZ) 50% F01
凍（瀝乾、套以糖衣、 preserved by sugar (drained, 4.5% (GT) 7.5%
糖霜者均在內），每包 glace or crystallised), not (NI,SV,HN) 13.5%
重量在１８公斤及以上 frozen, in a package of 18 kg (SG)
者 or more
2006.00.33 00 1 糖漬蔬菜混合品，未冷 Mixtures of vegetables, KGM 30% 免稅Free (PA,NZ) 50% F01
凍（瀝乾、套以糖衣、 preserved by sugar (drained, 6% (GT) 10%
糖霜者均在內），每包 glace or crystallised), not (NI,SV,HN) 18%
重量在１８公斤以下者 frozen in a package less than (SG)
18 kg
2006.00.39 00 5 糖漬其他蔬菜，未冷凍 Other vegetables, preserved KGM 25% 免稅Free (PA,NZ) 50% F01
（瀝乾、套以糖衣、糖 by sugar (drained, glace or 5% (GT) 8.3%
霜者均在內） crystallised), not frozen (NI,SV,HN) 15%
(SG)
2006.00.90 糖漬果實、堅果、果皮 Fruit, nuts, fruit-peel and 20% 免稅Free 40%
及植物之其他部分（瀝 other parts of plants, (PA,SV,HN) 4.4%
乾、套以糖衣、糖霜者 preserved by sugar (drained, (GT) 7.6% (NI) 10%
均在內） glace or crystallised) (NZ) 12% (SG)
10 9 糖漬梅（日本杏 Mei(Prunus KGM F01

）（瀝乾、套以糖衣 mume)(Japanese apricot), MW0
、糖霜者均在內） preserved by sugar
(drained, glace or
crystallized)
90 2 其他糖漬果實、堅果 Other fruit, nuts, fruit-peel KGM F01

、果皮及植物之其他 and other parts of plants, MP1
部分（瀝乾、套以糖 preserved by sugar
衣、糖霜者均在內） (drained, glace or
crystallized)
2007 經熬煮所得之果醬、果凍 Jams, fruit jellies, marmalades,

、橘皮果凍、果實或堅果 fruit or nut puree and fruit or nut
果泥及果實或堅果果糊 pastes, being cooked
，不論是否加糖或含其他 preparations, whether or not
甜味料 containing added sugar or other
sweetening matter
2007.10 均質調製品 Homogenised preparations
2007.10.00 00 7 均質調製品 Homogenised preparations KGM 10% 免稅Free 40% F01

(PA,GT,NI,SV,HN,
NZ) 6% (SG)
2007.91 柑橘類水果 Citrus fruit
2007.91.10 00 7 橘子果醬 Orange jam and marmalade KGM 20% 免稅Free 45% F01
(PA,NZ,SG) 4%
(GT) 6.6%
(NI,SV,HN)
2007.91.90 00 0 其他柑橘類之水果經熬 Other citrus fruit jams, fruit KGM 20% 免稅Free (PA,NZ) 45% F01
煮所得之果醬、果凍、 jellies, marmalades, fruit or 4% (GT) 6.6%
橘皮果凍、果泥及果糊 nut puree and fruit or nut (NI,SV,HN) 12%
pastes, being cooked (SG)
preparations
2007.99.10 00 9 檄樹果醬 Morinda citrifolia jam KGM 20% 免稅Free 50% F01
(PA,NI,SV,HN,NZ,
SG) 4.4% (GT)
332 Ch. 20 332

國定稅率
Tariff Rate
碼 Unit 規
2007.99.90 00 2 其他屬第２００７節之 Other articles of heading No. KGM 20% 免稅Free 50% F01
貨品 20.07 (PA,NI,NZ) 4.4%
(GT) 7% (SV,HN)
12% (SG)
2008 未列名經其他方式調製或 Fruit, nuts and other edible parts
保藏之果實、堅果及其他 of plants, otherwise prepared or
植物可食部分，不論是否 preserved, whether or not
加糖或含其他甜味料或酒 containing added sugar or other
sweetening matter or spirit, not
－堅果、花生及其他種 -Nuts, ground-nuts and other

子，不論是否混合︰ seeds, whether or not mixed
together:
2008.11 花生 Ground-nuts
2008.11.11 00 2 帶殼烘焙花生 Ground-nuts, roasted, in shell KGM 新臺幣42元新臺幣30.8元/公斤新臺幣49元 G F01
/公斤 NT$30.8/KGM (SG) /公斤 MW0
M NT$42/KGM M
(PA,GT,SV,HN) 免
稅Free (NI,NZ)
2008.11.12 00 1 去殼烘焙花生 Ground-nuts, roasted, shelled KGM 新臺幣64元新臺幣32元/公斤新臺幣75元 G F01
/公斤 NT$32/KGM (NZ) /公斤 MW0
M NT$64/KGM M
(PA,GT,SV,HN,SG)
免稅Free (NI)
2008.11.20 00 1 花生醬 Peanut butter KGM 25% 免稅Free 50% F01

(PA,NI,NZ) 5%
(GT) 8.3% (SV,HN)
15% (SG)
2008.11.91 00 5 其他方式調製或保藏之 Ground-nuts, in shell, KGM 新臺幣42元新臺幣30.8元/公斤新臺幣49元 G F01
帶殼花生，不論是否加 otherwise prepared or /公斤 NT$30.8/KGM (SG) /公斤 MW0
糖或含其他甜味料或酒 preserved, whether or not NT$42/KG 新臺幣42元/公斤 NT$49/KG
者 containing added sugar or M NT$42/KGM M
other sweetening matter or (PA,GT,SV,HN) 免
spirit 稅Free (NI,NZ)
2008.11.92 00 4 其他方式調製或保藏之 Ground-nuts, shelled, KGM 新臺幣64元新臺幣32元/公斤新臺幣75元 G F01

去殼花生，不論是否加 otherwise prepared or /公斤 NT$32/KGM (NZ) /公斤 MW0
糖或含其他甜味料或酒 preserved, whether or not NT$64/KG 新臺幣64元/公斤 NT$75/KG
者 containing added sugar or M NT$64/KGM M
other sweetening matter or (PA,GT,SV,HN,SG)
spirit 免稅Free (NI)
2008.19 其他，包括混合者 Other, including mixtures
2008.19.10 00 5 其他方式調製或保藏之 Almond, otherwise prepared KGM 7.5% 免稅Free 10% F01
扁桃仁 or preserved (PA,GT,NI,SV,HN,
NZ,SG)
2008.19.20 00 3 其他方式調製或保藏之 Pistachios, otherwise KGM 7.5% 免稅Free 10% F01
開心果 prepared or preserved (PA,GT,NI,SV,HN,
NZ,SG)
2008.19.30 00 1 其他方式調製或保藏之 Pecans, macadamia nuts, KGM 7.5% 免稅Free 30% F01
大胡桃，澳洲胡桃 otherwise prepared or (PA,GT,NI,SV,HN,
preserved NZ,SG)
2008.19.41 00 8 其他方式調製或保藏之 Mixtures of nuts and seeds, KGM 34% 免稅Free 50% F01
混合堅果或種子，花生 of a ground-nut content, by (PA,SV,HN,NZ) MW0
含量以重量計不超過 weight, not exceeding 20%, 6.8% (GT) 11.3%
２０％者 otherwise prepared or (NI) 20.4% (SG)
preserved
333 Ch. 20 333

國定稅率
Tariff Rate
碼 Unit 規
2008.19.42 00 7 其他方式調製或保藏之 Mixtures of nuts and seeds, KGM 新臺幣64元新臺幣64元/公斤新臺幣75元 G F01
混合堅果或種子，花生 of a ground-nut content, by /公斤 NT$64/KGM /公斤 MW0
含量以重量計超過 weight, exceeding 20%, NT$64/KG (PA,GT,NI,SV,HN, NT$75/KG
２０％者 otherwise prepared or M SG) 免稅Free (NZ) M
preserved
2008.19.43 00 6 供製爆玉米花用之玉米 Corn preparation for making KGM 15% 免稅Free 25% F01
調製品 pop-corn (PA,GT,NI,SV,HN,
NZ) 3% (SG)
2008.19.90 其他方式調製或保藏之 Other nuts and seeds, 20% 免稅Free 50%

其他堅果及種子，包括 including mixtures, otherwise (PA,SV,HN,NZ,SG)
混合者 prepared or preserved 4.4% (GT) 7.6%
(NI)
10 6 其他方式調製或保藏 Watermelon KGM F01
之西瓜子，包括混合 seeds,including mixtures,
者 otherwise prepared or
preserved
90 9 其他方式調製或保藏 Other nuts and seeds, KGM F01

之其他堅果及種子 including mixtures, not
，包括混合者（不含 containing ground-nuts,
花生） otherwise prepared or
preserved
2008.20 鳳梨 Pineapples
2008.20.00 其他方式調製或保藏之 Pineapples, otherwise 15% 免稅Free 40%

鳳梨 prepared or preserved (PA,GT,SV,HN,NZ)
7.6% (NI) 9% (SG)
10 2 其他方式調製或保藏 Pineapple, canned, KGM F01

之鳳梨罐頭 otherwise prepared or
preserved
90 5 其他方式調製或保藏 Pineapples, otherwise KGM F01

之鳳梨 prepared or preserved
2008.30 柑橘類水果 Citrus fruit
2008.30.00 00 2 其他方式調製或保藏之 Citrus fruit, otherwise KGM 26% 免稅Free (PA,NZ) 50% F01
柑橘類水果 prepared or preserved 5.2% (GT) 8.6% MP1
(NI,SV,HN) 15.6%
(SG)
2008.40 梨 Pears
2008.40.00 00 0 其他方式調製或保藏之 Pears, otherwise prepared or KGM 20% 免稅Free 50% F01
梨 preserved (PA,GT,SV,HN,NZ)
7.6% (NI) 12% (SG)
2008.50 杏子 Apricots
2008.50.00 00 7 其他方式調製或保藏之 Apricots, otherwise prepared KGM 15% 免稅Free 30% F01
杏子 or preserved (PA,GT,NI,SV,HN,
NZ) 9% (SG)
2008.60 櫻桃 Cherries
2008.60.00 00 5 其他方式調製或保藏之 Cherries, otherwise prepared KGM 10% 免稅Free 30% F01
櫻桃 or preserved (PA,GT,NI,SV,HN,
NZ) 6% (SG)
2008.70 桃子（包括油桃） Peaches
2008.70.00 00 3 其他方式調製或保藏之 Peaches, including KGM 15% 免稅Free 35% F01

桃子（包括油桃） nectarines, otherwise (PA,GT,NI,SV,HN,
prepared or preserved NZ) 9% (SG)
334 Ch. 20 334

國定稅率
Tariff Rate
碼 Unit 規
2008.80.00 00 1 其他方式調製或保藏之 Strawberries, otherwise KGM 30% 免稅Free 50% F01

草莓 prepared or preserved (PA,NI,NZ,SG) 6%
(GT) 10% (SV,HN)
－其他，包括混合者 -Other, including mixtures

，第２００８．１９目 other than those of subheading
除外︰ 2008.19:
2008.91 棕櫚樹芯 Palm hearts
2008.91.00 00 8 棕櫚樹芯 Palm hearts KGM 10% 免稅Free 35% F01

(PA,GT,NI,SV,HN,
NZ,SG)
2008.93 越橘 Cranberries (Vaccinium
macrocarpon, Vaccinium
oxycoccos,Vaccinium vitis-
idaea)
2008.93.00 00 6 其他方式已調製或保藏 Cranberries, otherwise KGM 20% 免稅Free 50% F01

之越橘 prepared or preserved (PA,GT,NI,SV,HN, MW0
NZ) 12% (SG)
2008.97 混合品 Mixtures
2008.97.00 00 2 第200819目除外之混合 Mixtures, other than those of KGM 20% 免稅Free 50% F01
品 subheading 2008.19 (PA,GT,NI,SV,HN, MP1
NZ) 12% (SG)
2008.99.10 其他方式調製或保藏之 Litchis, otherwise prepared 10% 免稅Free 20%

荔枝 or preserved (PA,GT,NI,SV,HN,
NZ) 6% (SG)
10 6 其他方式調製或保藏 Litchis, canned, otherwise KGM F01

之荔枝罐頭 prepared or preserved
90 9 其他方式調製或保藏 Litchis, otherwise prepared KGM F01

之荔枝 or preserved
2008.99.20 其他方式調製或保藏之 Longans, otherwise prepared 10% 免稅Free 20%

龍眼 or preserved (PA,GT,NI,SV,HN,
NZ) 6% (SG)
10 4 其他方式調製或保藏 Longans, canned, otherwise KGM F01

之龍眼罐頭 prepared or preserved
90 7 其他方式調製或保藏 Longan, otherwise prepared KGM F01

之龍眼 or preserved MW0
2008.99.30 其他方式調製或保藏之 Mangoes, otherwise prepared 25% 免稅Free 45%

芒果 or preserved (PA,GT,NI,SV,HN,
NZ) 15% (SG)
10 2 其他方式調製或保藏 Mangoes, canned, KGM F01

之芒果罐頭 otherwise prepared or
preserved
90 5 其他方式調製或保藏 Mangoes, otherwise KGM F01

之芒果 prepared or preserved MW0
2008.99.40 00 2 其他方式調製或保藏之 Avocados, otherwise KGM 15% 免稅Free 50% F01

酪梨 prepared or preserved (PA,GT,NI,SV,HN, MW0
NZ) 9% (SG)
335 Ch. 20 335

國定稅率
Tariff Rate
碼 Unit 規
2008.99.50 00 9 經烘烤或調味之乾海苔 Edible dried lavers , roasted KGM 25% 免稅Free 50% F01
及紫菜 or seasoned (PA,NI,NZ) 5% MW0
(GT) 8.3% (SV,HN)
15% (SG)
2008.99.60 00 7 大豆調製品 Preparations of soybeans KGM 10% 免稅Free 25% F01
(PA,GT,NI,SV,HN,
NZ,SG)
2008.99.91 未列名經其他方式調製 Fruit, and other edible parts 20% 免稅Free 50%
或保藏之果實及植物其 of plants, otherwise prepared (PA,GT,NI,SV,HN,
他可食之部分，不論是 or preserved, whether or not NZ) 12% (SG)
否加糖或含其他甜味料 containing added sugar or
10 8 未列名經其他方式調 Fruit and other edible parts KGM F01

製或保藏之果實及其 of plants, canned, otherwise MP1
他植物可食部分罐頭 prepared or preserved
20 6 經鹽漬或其他方式調 Mei(Prunus KGM F01

製或保藏之梅（日本 mume)(Japanese apricot), MW0
杏），不論是否加糖 salted or otherwise prepared
或含其他甜味料者 or preserved, whether or not
30 4 其他方式調製或保藏 gingers, otherwise prepared KGM B01

之薑 or preserved F01
MW0
90 1 未列名經其他方式調 Fruit, and other edible parts KGM F01
製或保藏之果實及植 of plants, otherwise MP1
物其他可食之部分 prepared or preserved,
，不論是否加糖或含 whether or not containing
其他甜味料 added sugar or other
sweetening matter
2008.99.92 供嬰兒或幼童食用之調 Fruit and other edible parts of 5% 免稅Free 10%

製或保存之果實及植物 plants, prepared or preserved, (PA,GT,NI,SV,HN,
其他可食之部分，不論 whether or not containing NZ,SG)
是否加糖或其他甜味料 added sugar or other
或酒者 sweetening matter or spirit,
for use as infants or young
children food
10 7 供嬰兒或幼童食用之 Fruit and other edible parts KGM F01

調製或保存之果實及 of plants, prepared or
植物其他可食之部分 preserved, canned, whether
罐頭，不論是否加糖 or not containing added
或其他甜味料或酒者 sugar or other sweetening
matter or spirit, for use as
infants or young children
food
90 0 供嬰兒或幼童食用之 Fruit and other edible parts KGM F01

調製或保存之果實及 of plants, prepared or
植物其他可食之部分 preserved, whether or not
，不論是否加糖或其 containing added sugar or
他甜味料或酒者 other sweetening matter or
spirit, for use as infants or
young children food
2008.99.93 00 8 味噌 Fermented soy and rice KGM 30% 免稅Free 45% F01
mixtures (miso) (PA,NZ,SG) 6% MW0
(GT) 10%
(NI,SV,HN)
336 Ch. 20 336

國定稅率
Tariff Rate
碼 Unit 規
2009 未發酵及未加酒精之果汁 Fruit juices (including grape

（包括葡萄汁在內）及蔬 must) and vegetable juices,
菜汁，不論是否加糖或含 unfermented and not containing
其他甜味料者 added spirit, whether or not
sweetening matter
－柑橘汁︰ -Orange juice:
2009.11 冷凍者 Frozen
2009.11.10 00 2 未發酵及未加酒精之天 Orange juice, unfermented KGM 30% 免稅Free (PA,NZ) 50% T* F01
然柑橘汁，冷凍者 and not containing added 6% (GT) 10% MW0
spirit, nature, frozen (NI,SV,HN) 18%
(SG)
2009.11.21 00 9 未發酵及未加酒精之濃 Orange juice, unfermented KGM 20% 免稅Free (PA,NZ) 50% T* F01
縮柑橘汁，冷凍者，每 and not containing added 4.2% (GT) 6.8%
包重量在１８公斤及以 spirit, concentrated, in a (SV,HN) 7.1% (NI)
上 package of 18 kg or more, 12% (SG)
frozen
縮柑橘汁，冷凍者，每 and not containing added 5.2% (GT) 7.6%
包重量在１８公斤以下 spirit, concentrated, in a (SV,HN) 9.6% (NI)
package less than 18 kg, 12% (SG)
frozen
2009.12 未冷凍者，糖度值不超 Not frozen, of a Brix value not

過２０ exceeding 20
2009.12.10 00 1 未發酵及未加酒精之天 Orange juice, unfermented KGM 30% 免稅Free 50% T* F01
然柑橘汁，未冷凍者 and not containing added (PA,NI,NZ) 6% MW0
，糖度值不超過２０ spirit, nature, not frozen, of a (GT) 10% (SV,HN)
Brix value not exceeding 20 18% (SG)
2009.12.21 00 8 未發酵及未加酒精之濃 Orange juice, unfermented KGM 22.5% 免稅Free (PA,NZ) 50% T* F01
縮柑橘汁，未冷凍者 and not containing added 4.5% (GT) 7.5%
，糖度值不超過 spirit, concentrated, in a (NI,SV,HN) 13.5%
２０，每包重量在 package of 18 kg or more, (SG)
１８公斤及以上者 not frozen, Brix value not
exceeding 20
縮柑橘汁，未冷凍者 and not containing added 6% (GT) 10%
，糖度值不超過 spirit, concentrated, in a (NI,SV,HN) 18%
２０，每包重量在 package less than 18 kg, not (SG)
１８公斤以下者 frozen, of a Brix value not
exceeding 20
2009.19.10 00 4 其他未發酵及未加酒精 Other orange juice, KGM 30% 免稅Free 50% T* F01
之天然柑橘汁，未冷凍 unfermented and not (PA,NI,NZ) 6% MW0
者 containing added spirit, (GT) 10% (SV,HN)
nature, not frozen 18% (SG)
2009.19.21 00 1 其他未發酵及未加酒精 Other orange juice, KGM 22.5% 免稅Free 50% T* F01
之濃縮柑橘汁，未冷凍 unfermented and not (PA,NI,NZ) 4.5%
者，每包重量在１８公 containing added spirit, (GT) 7.5% (SV,HN)
斤及以上者 concentrated, in a package of 13.5% (SG)
18 kg or more, not frozen
2009.19.22 00 0 其他未發酵及未加酒精 Other orange juice, KGM 30% 免稅Free 50% T* F01
之濃縮柑橘汁，未冷凍 unfermented and not (PA,NI,NZ) 6%
者，每包重量在１８公 containing added spirit, (GT) 10% (SV,HN)
斤以下者 concentrated, in a package 18% (SG)
less than 18 kg, not frozen
337 Ch. 20 337

國定稅率
Tariff Rate
碼 Unit 規
－葡萄柚（包括柚）汁 -Grapefruit (including

： pomelo) juice
2009.21 糖度值不超過２０ Of a Brix value not exceeding

20
2009.21.11 未發酵及未加酒精之葡 Grapefruit juice, unfermented 22.5% 免稅Free 50%

萄柚汁，糖度值不超過 and not containing added (PA,NZ,SG) 4.5%
２０，每包重量在 spirit, of a Brix value not (GT) 7.5%
１８公斤及以上者 exceeding 20, in a package of (NI,SV,HN)
18 kg or more
10 7 未發酵及未加酒精之 Grapefruit juice, KGM T* F01

天然葡萄柚汁，糖度 unfermented and not MW0
值不超過２０，每包 containing added spirit,
重量在１８公斤及以 nature, of a Brix value not
上者 exceeding 20, in a package
of 18 kg or more

濃縮葡萄柚汁，糖度 unfermented and not
重量在１８公斤及以 concentrated, of a Brix
上者 value not exceeding 20, in a
package of 18 kg or more
2009.21.12 未發酵及未加酒精之葡 Grapefruit juice, unfermented 30% 免稅Free 50%

萄柚汁，糖度值不超過 and not containing added (PA,NZ,SG) 6%
２０，每包重量在 spirit, of a Brix value not (GT) 10%
１８公斤以下者 exceeding 20, in a package (NI,SV,HN)
less than 18 kg

天然葡萄柚汁，糖度 unfermented and not MW0
重量在１８公斤以下 nature, of a Brix value not
者 exceeding 20, in a package
less than 18 kg
20 4 未發酵及未加酒精之 Grapefruit juice , KGM T* F01

濃縮葡萄柚汁，糖度 unfermented and not
值不超過２０，每包 containing added spirit
重量在１８公斤以下 ,concentrated, of a Brix
者 value not exceeding 20 , in
a package less than 18 kg
2009.29.11 其他未發酵及未加酒精 Other grapefruit juice , 22.5% 免稅Free 50%

之葡萄柚汁，每包重量 unfermented and not (PA,NZ,SG) 4.5%
在１８公斤及以上者 containing added spirit , in a (GT) 7.5%
package of 18 kg or more (NI,SV,HN)
10 9 其他未發酵及未加酒 Other grapefruit juice, KGM T* F01

精之天然葡萄柚汁 unfermented and not MW0
，每包重量在１８公 containing added spirit,
斤及以上者 nature, in a package of 18
kg or more

精之濃縮葡萄柚汁 unfermented and not
斤及以上者 concentrated, in a package
of 18 kg or more
338 Ch. 20 338

國定稅率
Tariff Rate
碼 Unit 規
2009.29.12 其他未發酵及未加酒精 Other grapefruit juice , 30% 免稅Free 50%

之葡萄柚汁，每包重量 unfermented and not (PA,NZ,SG) 6%
在１８公斤以下者 containing added spirit , in a (GT) 10%
package less than 18 kg (NI,SV,HN)

精之天然葡萄柚汁 unfermented and not MW0
斤以下 nature, in a package less
than 18 kg

精之濃縮葡萄柚汁 unfermented and not
斤以下 concentrated, in a package
less than 18 kg
－其他任何單一柑橘類 -Juice of any other single

果汁： citrus fruit :

20
2009.31.11 其他未發酵及未加酒精 Juice of any other single 20% 免稅Free 50%

之任何單一柑橘類果汁 citrus fruit, unfermented and (PA,NI,NZ) 4%
，糖度值不超過 not containing added spirit, (GT) 6.6% (SV,HN)
２０，每包重量在 of a Brix value not exceeding 12% (SG)
１８公斤及以上者 20, in a package of 18 kg or
more
10 5 其他未發酵及未加酒 Juice of any other single KGM T* F01

精之任何單一柑橘類 citrus fruit, unfermented MW0
天然果汁，糖度值不 and not containing added
超過２０，每包重量 spirit, nature, of a Brix
在１８公斤及以上者 value not exceeding 20, in a

精之任何單一柑橘類 citrus fruit, unfermented
濃縮果汁，糖度值不 and not containing added
超過２０，每包重量 spirit, concentrated, of a
在１８公斤及以上者 Brix value not exceeding
20, in a package of 18 kg or
more
2009.31.12 其他未發酵及未加酒精 Juice of any other single 20% 免稅Free (PA,NZ) 50%
之任何單一柑橘類果汁 citrus fruit, unfermented and 4.8% (GT) 7.3%
，糖度值不超過 not containing added spirit, (SV,HN) 8.6% (NI)
２０，每包重量在 of a Brix value not exceeding 12% (SG)
１８公斤以下者 20, in a package less than 18
kg

精之任何單一柑橘類 citrus fruit, unfermented MW0
天然果汁，糖度值不 and not containing added
超過２０，每包重量 spirit, nature, of a Brix
在１８公斤以下者 value not exceeding 20, in a

精之任何單一柑橘類 citrus fruit, unfermented MP1
濃縮果汁，糖度值不 and not containing added
超過２０，每包重量 spirit, concentrated, of a
在１８公斤以下者 Brix value not exceeding
20, in a package less than
18 kg
339 Ch. 20 339

國定稅率
Tariff Rate
碼 Unit 規
2009.39.11 其他未發酵及未加酒精 Other juice of any other 20% 免稅Free (PA,NZ) 50%
之任何單一柑橘類果汁 single citrus fruit, 4% (GT) 6.6%
，每包重量在１８公斤 unfermented and not (NI,SV,HN) 12%
及以上者 containing added spirit, in a (SG)
10 7 其他未發酵及未加酒 Other juice of any other KGM T* F01

精之任何單一柑橘類 single citrus fruit, MW0
天然果汁，每包重量 unfermented and not
在１８公斤及以上者 containing added spirit,
nature, in a package of 18
kg or more

精之任何單一柑橘類 single citrus fruit,
濃縮果汁，每包重量 unfermented and not
在１８公斤及以上者 containing added spirit,
concentrated, in a package
of 18 kg or more
2009.39.12 其他未發酵及未加酒精 Other juice of any other 20% 免稅Free (PA,NZ) 50%
之任何單一柑橘類果汁 single citrus fruit, 4.8% (GT) 7.3%
，每包重量在１８公斤 unfermented and not (SV,HN) 8.6% (NI)
以下者 containing added spirit, in a 12% (SG)

精之任何單一柑橘類 single citrus fruit, MW0
天然果汁，每包重量 unfermented and not
在１８公斤以下者 containing added spirit,
nature, in a package less
than 18 kg

精之任何單一柑橘類 single citrus fruit, MP1
濃縮果汁，每包重量 unfermented and not
在１８公斤以下者 containing added spirit,
concentrated, in a package
less than 18 kg
－鳳梨汁： -Pineapple juice :

20
2009.41.10 00 6 未發酵及未加酒精之天 Pineapple juice, unfermented KGM 30% 免稅Free 50% T* F01
然鳳梨汁，糖度值不超 and not containing added (PA,GT,SV,HN,NZ)
過２０ spirit, nature, of a Brix value 10% (NI) 18% (SG)
not exceeding 20
2009.41.21 00 3 未發酵及未加酒精之濃 Pineapple juice, unfermented KGM 20% 免稅Free (PA,NZ) 50% T* F01
縮鳳梨汁，糖度值不超 and not containing added 4% (GT) 6.6%
過２０，每包重量在 spirit, concentrated, of a Brix (NI,SV,HN) 12%
１８公斤及以上者 value not exceeding 20, in a (SG)
2009.41.22 00 2 未發酵及未加酒精之濃 Pineapple juice, unfermented KGM 25% 免稅Free 50% T* F01
縮鳳梨汁，糖度值不超 and not containing added (PA,GT,SV,HN,NZ)
過２０，每包重量在 spirit, concentrated, of a Brix 10% (NI) 15% (SG)
１８公斤以下者 value not exceeding 20, in a
340 Ch. 20 340

國定稅率
Tariff Rate
碼 Unit 規
2009.49.10 00 8 其他未發酵及未加酒精 Other pineapple juice, KGM 30% 免稅Free (PA,NZ) 50% T* F01
之天然鳳梨汁 unfermented and not 6% (GT) 10%
containing added spirit, (NI,SV,HN) 18%
nature (SG)
之濃縮鳳梨汁，每包重 unfermented and not 4% (GT) 6.6%
量在１８公斤及以上者 containing added spirit, (NI,SV,HN) 12%
concentrated, in a package of (SG)
18 kg or more
之濃縮鳳梨汁，每包重 unfermented and not 5.8% (GT) 9%
量在１８公斤以下者 containing added spirit, (SV,HN) 10% (NI)
concentrated, in a package 15% (SG)
less than 18 kg
2009.50 番茄汁 Tomato juice
2009.50.10 00 4 未發酵及未加酒精之天 Tomato juice, unfermented KGM 30% 免稅Free (PA,NZ) 50% T* F01
然番茄汁 and not containing added 6% (GT) 10% MW0
spirit, nature (NI,SV,HN) 18%
(SG)
2009.50.20 00 2 未發酵及未加酒精之濃 Tomato juice, unfermented KGM 30% 免稅Free (PA,NZ) 50% T* F01
縮番茄汁 and not containing added 6% (GT) 10% MW0
spirit, concentrated (NI,SV,HN) 18%
(SG)
－葡萄汁（包括未發酵 -Grape juice (including grape
之葡萄醪）： must) :
2009.61 糖度值不超過３０ Of a Brix value not exceeding

30
2009.61.10 00 1 未發酵及未加酒精之天 Grape juice, unfermented and KGM 25% 免稅Free (PA,NZ) 50% T* F01
然葡萄汁，糖度值不超 not containing added spirit, 5.8% (GT) 9% MW0
過３０ nature, of a Brix value not (SV,HN) 10% (NI)
exceeding 30 15% (SG)
2009.61.21 00 8 未發酵及未加酒精之濃 Grape juice, unfermented and KGM 20% 免稅Free (PA,NZ) 50% T* F01
縮葡萄汁，糖度值不超 not containing added spirit, 4.2% (GT) 6.8%
過３０，每包重量在 concentrated, of a Brix value (SV,HN) 7.1% (NI)
１８公斤及以上者 not exceeding 30, in a 12% (SG)
2009.61.22 00 7 未發酵及未加酒精之濃 Grape juice, unfermented and KGM 20% 免稅Free (PA,NZ) 50% T* F01
縮葡萄汁，糖度值不超 not containing added spirit, 5.2% (GT) 7.6%
過３０，每包重量在 concentrated, of a Brix value (SV,HN) 9.6% (NI)
１８公斤以下者 not exceeding 30, in a 12% (SG)
2009.69.10 00 3 其他未發酵及未加酒精 Other grape juice, KGM 25% 免稅Free (PA,NZ) 50% T* F01
之天然葡萄汁 unfermented and not 5.8% (GT) 9% MW0
containing added spirit, (SV,HN) 10% (NI)
nature 15% (SG)
之濃縮葡萄汁，每包重 unfermented and not 4.2% (GT) 6.8%
量在１８公斤及以上者 containing added spirit, (SV,HN) 7.1% (NI)
concentrated, in a package of 12% (SG)
18 kg or more
341 Ch. 20 341

國定稅率
Tariff Rate
碼 Unit 規
之濃縮葡萄汁，每包重 unfermented and not 5.2% (GT) 7.6%
量在１８公斤以下者 containing added spirit, (SV,HN) 9.6% (NI)
concentrated, in a package 12% (SG)
less than 18 kg
－蘋果汁： - Apple juice:

20
2009.71.10 00 9 未發酵及未加酒精之天 Apple juice, unfermented and KGM 30% 免稅Free 50% T* F01
然蘋果汁，糖度值不超 not containing added spirit, (PA,GT,NI,SV,HN,
過２０ nature, of a Brix value not NZ,SG)
exceeding 20
2009.71.21 00 6 未發酵及未加酒精之濃 Apple juice, unfermented and KGM 20% 免稅Free 50% T* F01
縮蘋果汁，糖度值不超 not containing added spirit, (PA,SV,HN,NZ,SG)
過２０，每包重量在 concentrated, of a Brix value 4% (GT) 6.6% (NI)
１８公斤及以上者 not exceeding 20, in a
2009.71.22 00 5 未發酵及未加酒精之濃 Apple juice, unfermented and KGM 20% 免稅Free 50% T* F01
縮蘋果汁，糖度值不超 not containing added spirit, (PA,GT,SV,HN,NZ)
過２０，每包重量在 concentrated, of a Brix value 9.6% (NI) 12% (SG)
１８公斤以下者 not exceeding 20, in a
2009.79.10 00 1 其他未發酵及未加酒精 Other apple juice, KGM 30% 免稅Free 50% T* F01
之天然蘋果汁 unfermented and not (PA,SV,HN,NZ,SG)
containing added spirit, 6% (GT) 10% (NI)
nature
之濃縮蘋果汁，每包重 unfermented and not (PA,SV,HN,NZ,SG)
量在１８公斤及以上者 containing added spirit, 4% (GT) 6.6% (NI)
concentrated, in a package of
18 kg or more
之濃縮蘋果汁，每包重 unfermented and not (PA,SV,HN,NZ)
量在１８公斤以下者 containing added spirit, 5.2% (GT) 9.6%
concentrated, in a package (NI) 12% (SG)
less than 18 kg
─其他任何單一之果汁 -Juice of any other single fruit

或蔬菜汁︰ or vegetable :
2009.81 越橘汁 Cranberry (Vaccinium

macrocarpon, Vaccinium
oxycoccos,Vaccinium vitis-
idaea) juice
2009.81.00 00 9 越橘汁 Cranberry juice KGM 25% 免稅Free 50% T* F01

(PA,GT,SV,HN,NZ)
8.3% (NI) 15% (SG)
2009.89.10 芒果汁 Mango juice 35% 免稅Free 40%

(PA,GT,NI,SV,HN,
NZ) 21% (SG)
342 Ch. 20 342

國定稅率
Tariff Rate
碼 Unit 規
10 7 未發酵及未加酒精之 Mango juice, unfermented KGM T* F01

天然芒果汁 and not containing added MW0
spirit, nature
20 5 未發酵及未加酒精之 Mango juice, unfermented KGM T* F01

濃縮芒果汁 and not containing added MW0
spirit, concentrated
2009.89.20 00 7 椰子汁 Coconut juice KGM 25% 免稅Free 50% T* F01

(PA,SV,HN,NZ,SG)
5% (GT) 8.3% (NI)
2009.89.30 00 5 檄樹果汁 Morinda citrifolia juice KGM 25% 免稅Free 50% T* F01
(LDCs,PA,GT,SV,H
N,NZ,SG) 8.3% (NI)
2009.89.40 00 3 供嬰兒或幼童食用之未 Juice of any single fruit or KGM 5% 免稅Free 12.5% T* F01
發酵及未加酒精之任何 vegetable unfermented and (PA,GT,NI,SV,HN,
單一果汁 not containing added spirit NZ,SG)
for use as infants or young
children food
2009.89.90 00 2 其他未發酵及未加酒精 Other juice of any other KGM 25% 免稅Free 50% T* F01
之其他任何單一之天然 single fruit or vegetable, (PA,GT,SV,HN,NZ) MP1
果汁或蔬菜汁 nature, unfermented and not 8.3% (NI) 15% (SG)
containing added spirit
2009.90 混合汁 Mixtures of juices
2009.90.20 00 4 供嬰兒或幼童食用之混 Mixtures of juices for use as KGM 5% 免稅Free 12.5% T* F01
合汁 infants or young children (PA,GT,NI,SV,HN,
food NZ,SG)
2009.90.30 00 2 檄樹果汁之混合汁 Mixture of juices of morinda KGM 25% 免稅Free 50% T* F01
citrifolia (PA,GT,NI,SV,HN, MW0
NZ,SG)
2009.90.90 其他混合汁 Other mixtures of juices 25% 免稅Free 50%
(PA,GT,NI,SV,HN,
SG) 12.5% (NZ)
10 7 未發酵及未加酒精之 Mixtures of juices, KGM T* F01

天然混合汁 unfermented and not MW0
containing added spirit,
nature
20 5 未發酵及未加酒精之 Mixtures of juices, KGM T* F01

濃縮混合汁 unfermented and not MW0
containing added spirit,
concentrated
343 Ch. 20 343

第２１章　 CHAPTER 21
雜項調製食品 MISCELLANEOUS EDIBLE PREPARATIONS

（甲）第0712節之混合蔬菜； (a) Mixed vegetables of heading 07.12;
（乙）含有任何咖啡成分之焙製咖啡代用品（第0901 (b) Roasted coffee substitutes containing coffee in any
節）； proportion (heading 09.01);
（丙）添加香料之茶（第0902節）； (c) Flavoured tea (heading 09.02);
（丁）第0904至0910節之香料及其他物品； (d) Spices or other products of headings 09.04 to 09.10;
（戊）調製食品（第2103或2104節產品除外），含有重量 (e) Food preparations, other than the products described in
超過百分之二十之臘腸、肉、雜碎、血、魚或甲 heading 21.03 or 21.04, containing more than 20 % by
殼、軟體、或其他水產無脊椎動物或以上各物之混 weight of sausage, meat, meat offal, blood, fish or
合物（第16章）； crustaceans, molluscs or other aquatic invertebrates, or any
（己）第3003或3004節之醫療用酵母及其他貨品；或 (f) Yeast put up as a medicament or other products of heading
30.03 or 30.04; or
（庚）第3507節之已調製酵素。 (g) Prepared enzymes of heading 35.07.
二、本註一（乙）項之咖啡代用品精應列第2101節。 2.- Extracts of the substitutes referred to in Note 1 (b) above
are to be classified in heading 21.01.
三、第2104節所稱「均質混合調製食品」指供包括如肉、 3.- For the purposes of heading 21.04, the expression “
魚、蔬菜、水果或堅果等兩種或兩種以上調和極均勻 homogenised composite food preparations ” means
之產品，供零售用，並適合作為嬰兒或幼童用食品或 preparations consisting of a finely homogenised mixture
醫療食物容器內之淨重不超過250公克者，採用此定 of two or more basic ingredients such as meat, fish,
義時不必計較為調味，保藏或其他目的而添加任何少 vegetables, fruit or nuts, put up for retail sale as food
量成份。此類調製品亦可含有少量可見之原料碎片。 suitable for infants or young children or for dietetic
purposes, in containers of a net weight content not
exceeding 250 g. For the application of this definition, no
account is to be taken of small quantities of any
ingredients which may be added to the mixture for
seasoning, preservation or other purposes. Such
pieces of ingredients.
一、適用稅則第21031010號免稅之「烤鰻用醬」，以經濟 1.- Soya sauce for baking eels under division 2103.10.10
部證明屬實者為限。 with tariff rate free, applies only as certified by the
二、輸入歸屬第16、20章及本章之貨品，其含米量不低 2.- Imported goods of chapter 16, chapter 20 and this chapter
30％者，應歸列稅則第21069098號項下。 containing not less than 30 % of rice shall be classified
under division 2106.90.98.
344 Ch. 21 344

國定稅率
Tariff Rate
碼 Unit 規
2101 咖啡、茶或馬黛茶之萃取 Extracts, essences and

物、精、濃縮物及以咖啡 concentrates, of coffee, tea or
、茶或馬黛茶之萃取物、 mate and preparations with a
精、濃縮物，或以咖啡、 basis of these products or with a
茶或馬黛茶為主要成分之 basis of coffee, tea or mate;
調製品；焙製菊苣及其他 roasted chicory and other
roasted coffee substitutes, and
焙製咖啡代用品及菊苣、
extracts, essences and
咖啡代用品之萃取物、精 concentrates thereof
、濃縮物
－咖啡之萃取物、精、 -Extracts, essences and

濃縮物及以咖啡之萃取 concentrates of coffee, and
物、精、濃縮物或咖啡 preparations with a basis of
為主要成分之調製品︰ these extracts, essences or
concentrates or with a basis of
coffee:
2101.11 咖啡之萃取物、精、濃 Extracts, essences and

縮物 concentrates
2101.11.00 00 1 咖啡之萃取物、精、濃 Extracts, essences and KGM 2% 免稅Free 12.5% F01

縮物 concentrates (PA,GT,NI,SV,HN,
NZ,SG)
2101.12 以咖啡之萃取物、精、 Preparations with a basis of
濃縮物或咖啡為主要成 extracts, essences or
分之調製品 concentrates or with a basis of
coffee
2101.12.00 00 0 以咖啡之萃取物、精、 Preparations with a basis of KGM 2% 免稅Free 12.5% F01

濃縮物或咖啡為主要成 extracts, essences or (LDCs,PA,GT,NI,S
分之調製品 concentrates or with a basis V,HN,NZ,SG)
of coffee
2101.20 茶或馬黛茶之萃取物、 Extracts, essences and

精、濃縮物及以茶、馬 concentrates, of tea or mate,
黛茶之萃取物、精、濃 and preparations with a basis
縮物或以茶、馬黛茶為 of these extracts, essences or
主要成分之調製品 concentrates or with a basis of
tea or mate
2101.20.00 00 0 茶或馬黛茶之萃取物、 Extracts, essences and KGM 27.5% 免稅Free 35% F01
精、濃縮物及以茶、馬 concentrates, of tea or mate, (PA,NI,SV,HN,SG)
黛茶之萃取物、精、濃 and preparations with a basis 5.5% (GT) 13.7%
縮物或以茶、馬黛茶為 of these extracts, essences or (NZ)
主要成分之調製品 concentrates or with a basis
of tea or mate
2101.30 焙製菊苣及其他焙製咖 Roasted chicory and other

啡代用品及菊苣、咖啡 roasted coffee substitutes, and
代用品之萃取物、精、 extracts , essences and
濃縮物 concentrates thereof
2101.30.00 00 8 焙製菊苣及其他焙製咖 Roasted chicory and other KGM 26% 免稅Free (PA,NZ) 35% F01
啡代用品及菊苣、咖啡 roasted coffee substitutes, 5.2% (GT) 8.6%
代用品之萃取物、精、 and extracts, essences and (NI,SV,HN) 15.6%
濃縮物 concentrates thereof (SG)
2102 酵母（活性或非活性 Yeasts (active or inactive); other

）；其他已死單細胞微生 single-cell micro-organisms,
物（但不包括第 dead (but not including vaccines
３００２節之疫苗）；發 of heading 30.02); prepared
粉 baking powders
2102.10 活性酵母 Active yeasts
345 Ch. 21 345

國定稅率
Tariff Rate
碼 Unit 規
2102.10.00 活性酵母 Active yeasts 7.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
11 8 白麴、酒母 Peka (white koji), starter KGM F02
12 7 紅麴 Anka(red koji) KGM F01
20 7 神麴 Shen Chu KGM 502
90 2 其他活性酵母 Other active yeasts KGM F02
2102.20 非活性酵母；其他已死 Inactive yeasts; other single-

單細胞微生物 cell micro-organisms, dead
2102.20.00 00 9 非活性酵母；其他已死 Inactive yeasts; other single- KGM 5.5% 免稅Free 7.5% F02
單細胞微生物 cell micro-organisms, dead (PA,GT,NI,SV,HN,
NZ,SG)
2102.30 發粉 Prepared baking powders
2102.30.00 00 7 發粉 Prepared baking powders KGM 10% 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2103 調味醬汁及其調製品；混 Sauces and preparations
合調味料 therefor; mixed condiments and
mixed seasonings; mustard flour
and meal and prepared mustard
2103.10 醬油 Soya sauce
2103.10.10 00 8 烤鰻用醬油 Soya sauce for baking eels KGM 免稅Free 免稅Free 免稅Free N F01
NZ,SG)
2103.10.90 00 1 其他醬油 Other soya sauce KGM 15% 免稅Free 25% F01
(LDCs,PA,NI,NZ,S MW0
G) 3% (GT) 5%
(SV,HN)
2103.20 番茄醬及其他番茄調味 Tomato ketchup and other
醬 tomato sauces
2103.20.00 00 8 番茄醬及其他番茄調味 Tomato ketchup and other KGM 12.5% 免稅Free 20% F01
醬 tomato sauces (PA,GT,NI,SV,HN, MW0
NZ) 2.5% (SG)
2103.30 芥末粉、細粒及其調製 Mustard flour and meal and

品 prepared mustard
2103.30.00 00 6 芥末粉、細粒及其調製 Mustard flour and meal and KGM 新臺幣9元免稅Free 新臺幣12元 F01
品 prepared mustard /公斤或15% (PA,GT,NI,SV,HN, /公斤或20%
NT$9/KGM NT$12/KG
or 15% M or 20%
higher higher
2103.90.10 00 1 蛋黃醬、沙拉醬 Mayonnaise, salad dressing KGM 12.5% 免稅Free 20% F01
(PA,GT,NI,SV,HN,
NZ) 7.5% (SG)
2103.90.20 00 9 咖哩醬 Curry sauce KGM 15% 免稅Free 20% F01

(PA,NI,NZ,SG) 3%
(GT) 5% (SV,HN)
2103.90.40 00 5 桂花醬 Sweet osmanthus, paste KGM 11.5% 免稅Free 20% F01
(PA,GT,NI,SV,HN,
NZ,SG)
346 Ch. 21 346

國定稅率
Tariff Rate
碼 Unit 規
2103.90.90 其他第２１０３節所屬 Other articles of heading 12% 免稅Free 25%

NZ) 2.4% (SG)
10 2 一般料理酒，以穀類 General cooking LTR B 463

或其他含澱粉之植物 wine,alcoholic beverages KGM MW0
性原料，經糖化後加 utilizing liquor made from W01
入酒精製得產品為基 cereals or other starch-
酒，或直接以釀造酒 containing plants added
、蒸餾酒、酒精為基 with ethyl alcohol after
saccharification as a base,
酒，加入０．５％以
or utilizing brewed
上之鹽，添加或不添 alcoholic beverages,
加其他調味料，調製 distilled spirits or ethyl
而成供烹調用之酒 alcohol directly as a base;
with a salt content of more
than 0.5% of the total
volume, and with or
without other flavors.
20 0 料理米酒，以米類為 Cooking rice wine LTR B 463

原料，經糖化、發酵 (Mijui):alcoholic products KGM MW0
、蒸餾、調和或不調 made from rice as raw W01
和食用酒精而製成之 material by saccharification,
酒，其成品酒之酒精 fermentation, distillation,
成分以容量計算不得 and either blended or not
blended with ethyl alcohol
超過２０％，且包裝
providing the alcohol
標示專供烹調用酒之 content in no excess of 20%
字樣者。 of the total volume. The
labeling of 'exclusively
used for cooking' on the
package is required.
30 8 味醂，以米類、米麴 Mirin:the products made LTR F01

及酒精為原料，經混 from rice, rice koji and KGM MW0
合、糖化、熟成製得 ethyl alcohol as raw
，其酒精成分以容量 materials by
計算不超過 blending,saccharification,
１５％，添加或不添 and maturation, with the
alcohol content in no excess
加鹽或其他調味料
of 15% of the total volume,
，其包裝標示專供烹 and added with or without
調或調味用途且不適 salt or other flavors. The
宜當作飲料飲用之字 labeling of"exclusively used
樣者。 for cooking or flavoring
and the products are
unsuitable for consumption
as beverages"on the
package is required.
90 5 其他第２１０３節所 Other articles of heading KGM F01

屬之貨品 2103
2104 湯類及其調製品；均質混 Soups and broths and

合調製品 preparations therefor;
homogenised composite food
preparations
2104.10 湯類及其調製品 Soups and broths and

preparations therefor
2104.10.11 00 6 液態湯類及其調製品 Meat soups and broths and KGM 10% 免稅Free 35% B01
，肉類 preparations therefor, liquid (PA,GT,NI,SV,HN, F01
NZ,SG)
2104.10.19 00 8 其他液態湯及其調製品 Other soups and broths and KGM 10% 免稅Free 35% F01
preparations therefor, liquid (PA,GT,NI,SV,HN,
NZ,SG)
347 Ch. 21 347

國定稅率
Tariff Rate
碼 Unit 規
2104.10.21 00 4 固態或粉狀之湯類及其 Meat soups and broths and KGM 10% 免稅Free 35% F01
調製品，肉類 preparations therefor, solid or (PA,GT,NI,SV,HN,
powder NZ,SG)
2104.10.29 00 6 其他固態或粉狀之湯類 Other soups and broths and KGM 15% 免稅Free 35% F01
及其調製品 preparations therefor, solid or (PA,NI,NZ,SG) 3%
powder (GT) 5% (SV,HN)
2104.20 均質混合調製食品 Homogenised composite food

preparations
2104.20.10 嬰兒、幼童或病人用均 Homogenised composite 5% 免稅Free 12.5%

質混合調製食品 food preparations, used as (PA,GT,NI,SV,HN,
infants or young children NZ,SG)
food or for dietetic purposes
10 3 嬰兒、幼童用均質混 Homogenised composite KGM F01

合調製食品 food preparations, used as
infants or young children
food purposes
20 1 病人用均質混合調製 Homogenised composite KGM 501

食品 food preparations, used as F01
dietetic purposes
2104.20.90 00 8 其他均質混合調製食品 Other homogenised KGM 17% 免稅Free 35% F01

composite food preparations (PA,NI,NZ) 3.6%
(GT) 5.8% (SV,HN)
10.2% (SG)
2105 冰淇淋及其他可食用冰 Ice cream and other edible ice,

，不論是否含可可者 whether or not containing cocoa
2105.00 冰淇淋及其他可食用冰 Ice cream and other edible ice,

，不論是否含可可者 whether or not containing
cocoa
2105.00.10 00 8 冰淇淋，不論是否含可 Ice cream, whether or not KGM 10% 免稅Free 25% F01
可者 containing cocoa (PA,GT,NI,SV,HN,
NZ,SG)
2105.00.90 00 1 其他可食用冰，不論是 Other edible ice, whether or KGM 16.5% 免稅Free 30% F01
否含可可者 not containing cocoa (PA,NI,NZ,SG)
3.3% (GT) 5.5%
(SV,HN)
2106 未列名食物調製品 Food preparations not elsewhere
2106.10 濃縮蛋白質及組織化蛋 Protein concentrates and

白質 textured protein substances
2106.10.10 00 5 濃縮蛋白質及組織化蛋 Protein concentrates and KGM 5% 免稅Free 42.5% F01

白質，蛋白質含量未達 textured protein substances (PA,GT,NI,SV,HN,
５０％者 (containing less than 50% of NZ,SG)
protein)
2106.10.20 00 3 濃縮蛋白質及組織化蛋 Protein concentrates and KGM 5% 免稅Free 7.5% F01

白質，蛋白質含量 textured protein substances (PA,GT,NI,SV,HN,
５０％及以上者 (containing 50% or more of NZ,SG)
protein)
2106.90.10 00 8 糖漿（著色或加香料） Syrups, coloured or flavoured KGM 20% 免稅Free 50% F01
(PA,GT,NI,SV,HN)
4% (SG) 10% (NZ)
348 Ch. 21 348

國定稅率
Tariff Rate
碼 Unit 規
2106.90.20 專供病患用之合成甜食 Synthetic sweetening agent 10% 免稅Free 10%

及特殊營養食品 and special dietary foods (PA,GT,NI,SV,HN,
solely for patients NZ,SG)
10 4 專供病患用之合成甜 Synthetic sweetening agent KGM F01

食 solely for patients
20 2 專供病患用之特殊營 Special dietary foods solely KGM 501

養食品 for patients F01
2106.90.30 00 4 高蛋白質調配營養食品 A nourishing food prepared KGM 5% 免稅Free 7.5% 501

（蛋白質含量在 with high protein (containing (PA,GT,NI,SV,HN, F01
５０％及以上者） 50% or more of protein) NZ,SG)
2106.90.40 00 2 嬰兒或幼童食品 Infants or young children KGM 5% 免稅Free 12.5% F01

food (PA,GT,NI,SV,HN,
NZ,SG)
2106.90.51 00 8 供食品製造用，不攙酒 Non-alcoholic compound KGM 10% 免稅Free 25% F01
精之化合配製品 preparations for making (PA,GT,NI,SV,HN,
foodstuff NZ,SG)
2106.90.52 00 7 供飲料製造用，含酒精 Compound preparations for KGM 1% 免稅Free 2.5% F01

強度（以容積計）在 making beverages, with an (PA,GT,NI,SV,HN,
０．５％及以下之化合 alcoholic strength by volume NZ,SG)
配製品（以芳香物質為 of 0.5% vol or lower (other
基料者除外） than those based on
ordoriferous substances)
2106.90.53 00 6 供食品製造用，芳香物 Preparations of mixtures of KGM 1% 免稅Free 2.5% 508

質混合物之調製品 odoriferous substances, for (PA,GT,NI,SV,HN,
making foodstuff NZ,SG)
2106.90.54 00 5 用以調製飲料之酒精製 Compound alcoholic LTR 20% 免稅Free 50%

品，含酒精強度（以容 preparations of a kind used KGM (PA,NZ,SG) 4%
積計）超過０．５％者 for the manufacture of (GT) 6.6%
（以芳香物質為基料者 beverages, with an alcoholic (NI,SV,HN)
除外） strength by vloume
exceeding 0.5% vol (other
than those based on
ordoriferous substances)
2106.90.55 00 4 檄樹茶 Morinda citrifolia tea KGM 30% 免稅Free 50% F01
(PA,SV,HN,NZ,SG) MW0
6% (GT) 10% (NI)
2106.90.56 00 3 檄樹膠囊 Morinda citrifolia in capsule KGM 30% 免稅Free 50% 511
form (PA,SV,HN) 6% F01
(GT) 10% (NI) 15%
(NZ) 18% (SG)
2106.90.60 00 7 製冰淇淋用之混合料及 Mixes and bases for making KGM 5% 免稅Free 27.5% F01
基料，但以可可或牛奶 ice cream , without a basis of (PA,GT,NI,SV,HN,
為基料者除外 milk or cocoa NZ,SG)
2106.90.70 00 5 不屬稅則第２００９節 Concentrated fruit juice for KGM 25% 免稅Free (PA,SG) 45% T* F01
，供飲料製造用之濃縮 drinking maker use, not 5% (GT) 8.3% MP1
果汁精 including falling within (NI,SV,HN) 12.5%
heading 20.09 (NZ)
2106.90.80 00 3 花粉 Bee pollen KGM 35% 免稅Free (PA) 7% 50% B01

(GT) 11.6% F01
(NZ) 21% (SG)
2106.90.91 咖啡乳劑；大豆蛋白質 Coffee creamer; preparations 10% 免稅Free 25%

食物調製品 of soybeans and protein (PA,GT,NI,SV,HN,
thereof NZ,SG)
349 Ch. 21 349

國定稅率
Tariff Rate
碼 Unit 規
10 8 咖啡乳劑 Coffee creamer KGM F01
20 6 大豆蛋白質食物調製 Preparations of soybeans KGM F01

品 protein
2106.90.93 00 8 椰漿粉 Coconut milk powder KGM 20% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
2106.90.95 00 6 蛋白質水解物 Protein hydrolysates KGM 25% 免稅Free 50% F01
(PA,NI,NZ,SG) 5%
(GT) 8.3% (SV,HN)
2106.90.96 00 5 以合成甜味劑替代糖之 Confectionery, gums and the KGM 30% 免稅Free (PA) 6.4% 50% F01
糖食、口香糖及類似品 like, containing synthetic (GT) 10.6% MW0
sweetening agents instead of (NI,SV,HN) 15%
sugar (NZ) 18% (SG)
2106.90.98 00 3 其他食物調製品，含米 Other food preparation KGM 新臺幣49元新臺幣24.5元/公斤新臺幣49元 G 451
量不低於３０％者 containing not less than 30% /公斤 NT$24.5/KGM (NZ) /公斤 T* F01
of rice NT$49/KG 新臺幣35.9元/公斤 NT$49/KG MW0
NT$49/KGM
(PA,GT,NI,SV,HN)
2106.90.99 其他未列名食物調製品 Other food preparations, 30% 免稅Free (PA) 6% 50%

n.e.s. (GT) 10%
(NI,SV,HN) 15%
(NZ) 18% (SG)
20 8 錠劑、膠囊狀食物製 Food preparations, in KGM 511

品 capsule or tablet form F01
90 3 其他未列名食物調製 Other food preparations, n. KGM T* F01

品 e. s. MP1
350 Ch. 21 350

第２２章　 CHAPTER 22
飲料、酒類及醋 BEVERAGES, SPIRITS AND VINEGAR

（甲）本章產品（第2209節除外）調製供作烹飪用途因而 (a) Products of this Chapter (other than those of heading
不適宜當作飲料飲用者（通常列入第2103節）； 22.09) prepared for culinary purposes and thereby
rendered unsuitable for consumption as beverages
(generally heading 21.03);
（乙）海水（第2501節）； (b) Sea water (heading 25.01);
（丙）蒸餾水、導電水及類似純度之水（第2853節）； (c) Distilled or conductivity water or water of similar purity
(heading 28.53);
（丁）按重量計算濃度超過10％之醋酸（第2915節）； (d) Acetic acid of a concentration exceeding 10 % by weight
of acetic acid (heading 29.15);
（戊）第3003或3004節之藥品；或 (e) Medicaments of heading 30.03 or 30.04; or
（己）香水或盥洗用品（第33章）。 (f) Perfumery or toilet preparations (Chapter 33).
二、本章及第20、21章所謂「以容積計之酒精強度」係決 2.- For the purposes of this Chapter and of Chapters 20 and
定於攝氏20度時。 21, the “ alcoholic strength by volume ” shall be
determined at a temperature of 20 °C.
三、第2202節所稱「未含酒精飲料」，係指飲料含酒精強 3.- For the purposes of heading 22.02, the term “ non-
度（以容積計）不超過0.5％vol，至於含酒精飲料則 alcoholic beverages ” means beverages of an alcoholic
應歸列第2203至2206或2208節。 strength by volume not exceeding 0.5 % vol. Alcoholic
beverages are classified in headings 22.03 to 22.06 or
heading 22.08 as appropriate.
一、第220410目所稱「汽泡酒」係指酒在密封容器中保藏 1.- For the purposes of subheading 2204.10, the expression
溫度在攝氏20度時，其超壓力不低於3巴。 “ sparkling wine ” means wine which, when kept at a
temperature of 20 °C in closed containers, has an excess
pressure of not less than 3 bars.
一、適用稅則第22071010及22072010號徵稅貨品，以經濟 1.- Divisions 2207.10.10 and 2207.20.10 are applicable only
部證明係由符合工廠管理規定之製造業輸入且用途屬 to the commodities imported by the manufactures
實者為限。 qualified by the factory administration rules and verified
correct in usage by the Ministry of Economic Affairs.
351 Ch. 22 351

國定稅率
Tariff Rate
碼 Unit 規
2201 水，包括天然水或人造礦 Waters, including natural or

泉水及汽水（碳酸水 artificial mineral waters and
），未含糖或其他甜味料 aerated waters, not containing
及香料者;雪及冰 added sugar or other sweetening
matter nor flavoured; ice and
snow
2201.10 礦泉水及汽水（碳酸水 Mineral waters and aerated

） waters
2201.10.10 00 9 礦泉水，未含糖或其他 Mineral waters, not KGM 5% 免稅Free 10% F01

甜味料及香料者 containing added sugar or (PA,GT,NI,SV,HN,
other sweetening matter nor NZ,SG)
flavoured
2201.10.20 00 7 汽水（碳酸水），未含 Aerated waters, not KGM 5% 免稅Free 10% T* F01

糖或其他甜味料及香料 containing added sugar or (PA,GT,NI,SV,HN,
者 other sweetening matter nor NZ,SG)
flavoured
2201.90.10 00 2 雪及冰 Snow and ice KGM 免稅Free 免稅Free 免稅Free F01
(PA,GT,NI,SV,HN,
NZ,SG)
2201.90.90 其他水，未含糖或其他 Other waters, not containing 免稅Free 免稅Free 免稅Free
甜味料及香料者 added sugar or other (PA,GT,NI,SV,HN,
sweetening matter nor NZ,SG)
flavoured
10 3 未經澄清或淨化處理 Ordinary natural water, not KGM 259

之天然水，以管線直 clarified or purified,
接輸送者 transported by pipelines
90 6 其他水，未含糖或其 Other waters, not KGM F01

他甜味料及香料者 containing added sugar or
other sweetening matter nor
flavoured
2202 水，包括礦泉水及汽水 Waters, including mineral

（碳酸水），含糖或其他 waters and aerated waters,
甜味料或香料及其他未含 containing added sugar or other
酒精飲料，但不包括第 sweetening matter or flavoured,
２００９節之果汁或蔬菜 and other non-alcoholic
汁 beverages, not including fruit or
vegetable juices of heading
20.09
2202.10 水，包括礦泉水及汽水 Waters, including mineral

（碳酸水），含糖或其 waters and aerated waters,
他甜味料或香料及其他 containing added sugar or
未含酒精飲料者 other sweetening matter or
flavoured
2202.10.00 水，包括礦泉水及汽水 Waters, including mineral 10% 免稅Free 12.5%

（碳酸水），含糖或其 waters and aerated waters, (PA,GT,NI,SV,HN,
他甜味料或香料者 containing added sugar or NZ,SG)
other sweetening matter or
flavoured
10 8 汽水（碳酸水），含 Aerated waters, containing KGM T F01

糖或其他甜味料或香 added sugar or other
料者 sweetening matter or
flavoured
352 Ch. 22 352

國定稅率
Tariff Rate
碼 Unit 規
20 6 礦泉水，含糖或其他 Mineral waters, containing KGM T F01

甜味料或香料者 added sugar or other
sweetening matter or
flavoured
90 1 其他水，含糖或其他 Other waters, containing KGM T F01

甜味料或香料者 added sugar or other
sweetening matter nor
flavoured
－其他： - Other :
2202.91 不含酒精之啤酒 Non-alcoholic beer
2202.91.00 00 2 不含酒精之啤酒 Non-alcoholic beer KGM 10% 免稅Free 12.5% T F01

(PA,GT,NI,SV,HN,
NZ) 6% (SG)
2202.99.11 00 1 未發酵稀釋天然蜜柑橘 Orange juice drink, KGM 20% 免稅Free 50% T F01
汁 unfermented (PA,NI,NZ) 4% MW0
(GT) 6.6% (SV,HN)
12% (SG)
2202.99.12 00 0 未發酵稀釋天然葡萄柚 Grapefruit juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
汁 unfermented 4% (GT,SG) 6.6% MW0
(NI,SV,HN)
2202.99.13 00 9 未發酵稀釋天然鳳梨汁 Pineapple juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
unfermented 4% (GT,SG) 6.6% MW0
(NI,SV,HN)
2202.99.14 00 8 未發酵稀釋天然番茄汁 Tomato juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
unfermented 4% (GT) 6.6% MW0
(NI,SV,HN) 12%
(SG)
2202.99.15 00 7 未發酵稀釋天然葡萄汁 Grape juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
unfermented 4% (GT) 6.6% MW0
(NI,SV,HN) 12%
(SG)
2202.99.16 00 6 未發酵稀釋天然蘋果汁 Apple juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
unfermented 4% (GT) 6.6%
(NI,SV,HN) 12%
(SG)
2202.99.17 00 5 未發酵稀釋天然檄樹果 Morinda citrifolia juice drink, KGM 20% 免稅Free 50% T F01
汁 unfermented (PA,SV,HN,NZ) 4% MW0
(GT) 6.6% (NI) 12%
(SG)
2202.99.19 00 3 其他未發酵稀釋天然果 Other fruit juice drink, KGM 20% 免稅Free (PA,NZ) 50% T F01
汁 unfermented, 4% (GT) 6.6% MW0
(NI,SV,HN) 12%
(SG)
2202.99.21 00 9 未發酵柑橘汁飲料 Orange juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
unfermented, soft 4.4% (GT) 7% MW0
(SV,HN) 7.6% (NI)
12% (SG)
2202.99.22 00 8 未發酵葡萄柚汁飲料 Grapefruit juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
unfermented, soft 4% (GT) 6.6% MW0
(NI,SV,HN) 12%
(SG)
2202.99.23 00 7 未發酵鳳梨汁飲料 Pineapple juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
unfermented, soft 4% (GT) 6.6%
(NI,SV,HN) 12%
(SG)
2202.99.24 00 6 未發酵番茄汁飲料 Tomato juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
(NI,SV,HN) 12%
(SG)
353 Ch. 22 353

國定稅率
Tariff Rate
碼 Unit 規
2202.99.25 00 5 未發酵葡萄汁飲料 Grape juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
(NI,SV,HN) 12%
(SG)
2202.99.26 00 4 未發酵蘋果汁飲料 Apple juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
unfermented, soft 4% (GT) 6.6%
(NI,SV,HN) 12%
(SG)
2202.99.27 00 3 未發酵檄樹果汁飲料 Morinda citrifolia drink, KGM 20% 免稅Free 50% T* F01
unfermented, soft (PA,SV,HN,NZ) 4%
(GT) 6.6% (NI) 12%
(SG)
2202.99.29 00 1 其他未發酵果汁飲料 Other fruit juice drink, KGM 20% 免稅Free (PA,NZ) 50% T* F01
unfermented, soft 4% (GT) 6.6% MP1
(NI,SV,HN) 12%
(SG)
2202.99.30 00 8 未發酵稀釋蔬菜汁及飲 Vegetable juice and soft KGM 20% 免稅Free (PA,NZ) 50% T F01
料 drink, unfermented 4% (GT) 6.6% MP1
(NI,SV,HN) 12%
(SG)
2202.99.90 其他飲料，含糖或其他 Other waters, containing 10% 免稅Free 12.5%
甜味料或香料及其他未 added sugar or other (PA,GT,NI,SV,HN,
含酒精飲料 sweetening matter or NZ) 6% (SG)
flavoured, and other non-
alcoholic beverages
10 3 麥芽飲料，不含酒精 Malt beverage, non- KGM T* F01

alcoholic
20 1 未發酵綜合蔬果汁及 Fruit and vegetable juice KGM T* F01

飲料 drink,unfermented,mixed MW0
30 9 含人參之飲料，不含 Drinks, containing ginseng KGM T* F01

酒精 preparations, non-alcoholic
91 5 其他未含酒精飲料水 Other non-alcoholic KGM T* F01

，含糖或其他甜味料 beverages water, containing
或香料者（含乳製品 added sugar or other
，其乳脂肪及非脂肪 sweetening matter or
乳固形物之總含量低 flavouring substances
於６﹪者） (containing dairy products,
such as milk fat & non-fat
milk solid less than 6%, by
weight)
99 7 其他未含酒精飲料水 Other non-alcoholic KGM T* F01

，含糖或其他甜味料 beverages water, containing
或香料者（不含乳製 added sugar or other
品） sweetening matter or
flavoured (not containing
dairy products)
2203 啤酒，麥芽釀造 Beer made from malt
2203.00 啤酒，麥芽釀造 Beer made from malt
2203.00.00 00 1 啤酒，麥芽釀造 Beer made from malt LTR 免稅Free 免稅Free 50% B 463
KGM (PA,GT,NI,SV,HN, W01
NZ,SG)
2204 鮮葡萄酒（包括加強酒 Wine of fresh grapes, including
）；葡萄醪，第 fortified wines; grape must other
２００９節所指之葡萄汁 than that of heading 20.09
除外
2204.10 汽泡酒 Sparkling wine
2204.10.10 00 6 香檳 Champagne LTR 20% 免稅Free 50% B 463

NZ,SG)
354 Ch. 22 354
國定稅率
Tariff Rate
碼 Unit 規
2204.10.90 00 9 其他汽泡酒 Other sparkling wine LTR 20% 免稅Free 50% B 463
KGM (PA,NZ,SG) 4% W01
(GT) 6.6%
(NI,SV,HN)
－其他酒；加酒精防止 -Other wine; grape must with
發酵或中斷發酵之葡萄 fermentation prevented or
醪︰ arrested by the addition of
alcohol:
2204.21 裝在２公升或以下之容 In containers holding 2 liter or

器內者 less
2204.21.00 00 5 其他鮮葡萄酒，裝在 Other wine of fresh grapes, LTR 10% 免稅Free 50% B 463
２公升或以下之容器內 in containers holding 2 liter KGM (PA,GT,NI,SV,HN, MW0
者 or less NZ) 6% (SG) W01
2204.22 裝在超過２公升但不超 In containers holding more

過１０公升之容器內者 than 2 liter but not more than
10 liter
2204.22.00 00 4 其他鮮葡萄酒，裝在超 Other wine of fresh grapes, LTR 10% 免稅Free 50% B 463
過２公升但不超過 In containers holding more KGM (PA,GT,NI,SV,HN, MW0
１０公升之容器內者 than 2 liter but not more than NZ) 6% (SG) W01
10 liter
2204.29.00 00 7 其他鮮葡萄酒，裝在超 Other wine of fresh grapes, LTR 10% 免稅Free 50% B 463
過１０公升之容器內者 in containers over 10 liter KGM (PA,GT,NI,SV,HN, MW0
NZ) 6% (SG) W01
2204.30 其他葡萄醪 Other grape must
2204.30.00 00 4 其他葡萄醪 Other grape must LTR 20% 免稅Free (PA,NZ) 50% B 463
KGM 4% (GT,SG) 6.6% MW0
(NI,SV,HN) W01
2205 威米酒（苦艾酒）及加香 Vermouth and other wine of

料之其他鮮葡萄酒 fresh grapes flavoured with
plants or aromatic substances
2205.10 裝在２公升或以下之容 In containers holding 2 liter or

器內者 less
2205.10.00 威米酒（苦艾酒）及加 Vermouth and other wine of 20% 免稅Free (PA,NZ) 50%
香料之其他鮮葡萄酒 fresh grapes flavoured with 4% (GT) 6.6%
，裝在２公升或以下之 plants or aromatic (NI,SV,HN) 12%
容器內者 substances, in containers (SG)
holding 2 liter or less
10 5 威米酒（苦艾酒）及 Vermouth and other wine LTR B 463

加香料之其他鮮葡萄 of fresh grapes flavoured KGM MW0
酒，酒精強度（以容 with plants or aromatic W01
積計）在２０％及以 substances, of an alcoholic
下，裝在２公升或以 strength by volume of 20%
下之容器內 vol or less, in containers
holding 2 liter or less

積計）超過 substances, of an alcohol
２０％，裝在２公升 strength by volumn of
或以下之容器內 exceeding 20% vol, in
containers holding 2 liter or
less
355 Ch. 22 355

國定稅率
Tariff Rate
碼 Unit 規
2205.90.00 威米酒（苦艾酒）及加 Vermouth and other wine of 20% 免稅Free (PA,NZ) 50%
香料之其他鮮葡萄酒 fresh grapes flavoured with 4% (GT) 6.6%
，裝在超過２公升之容 plants or aromatic (NI,SV,HN) 12%
器內者 substances, in containers over (SG)
2 liter

積計）在２０％及以 substances, of an alcoholic
下，裝在超過２公升 strength by volume of 20%
之容器內者 vol or less, in containers
holding over 2 liter

積計）超過 substances, of an alcoholic
２０％，裝在超過 strength by volume of
２公升之容器內者 exceeding 20% vol, in
containers holding over 2
liter
2206 其他釀造飲料（例如蘋果 Other fermented beverages (for

酒、梨酒、蜂蜜酒、清酒 example, cider, perry, mead,
）；未列名釀造飲料混合 saké); mixtures of fermented
品或釀造飲料與未含酒精 beverages and mixtures of
飲料之混合品 fermented beverages and non-
alcoholic beverages, not
2206.00 其他釀造飲料（例如蘋 Other fermented beverages (for

果酒、梨酒、蜂蜜酒、 example, cider, perry, mead,
清酒）；未列名釀造飲 saké); mixtures of fermented
料混合品或釀造飲料與 beverages and mixtures of
未含酒精飲料之混合品 fermented beverages and non-
alcoholic beverages, not
included
2206.00.10 00 6 穀類酒 Fermented cereal beverages LTR 40% 免稅Free 50% B 463
KGM (PA,GT,SV,HN,NZ) MW0
13.3% (NI) 24% W01
(SG)
2206.00.20 00 4 果類酒 Fermented fruit beverages LTR 20% 免稅Free 50% B 463
6.6% (NI) 12% (SG) W01
2206.00.30 00 2 蜂蜜酒 Mead LTR 20% 免稅Free 50% B 463

6.6% (NI) 12% (SG) W01
2206.00.90 00 9 其他釀造飲料；未列名 Other fermented beverages; LTR 20% 免稅Free 50% B 463
釀造飲料混合品或釀造 mixtures of fermented KGM (PA,GT,SV,HN,NZ) MW0
飲料與未含酒精成分之 beverages and mixtures of 6.6% (NI) 12% (SG) W01
飲料混合品 fermented beverages and
non-alcoholic beverages, not
included
2207 未變性之乙醇（酒精 Undenatured ethyl alcohol of an

），酒精強度（以容積計 alcoholic strength by volume of
）在８０％或以上者；已 80% vol or higher; ethyl alcohol
變性之乙醇（酒精）及其 and other spirits, denatured, of
他酒精，任何酒精強度者 any strength
356 Ch. 22 356

國定稅率
Tariff Rate
碼 Unit 規
2207.10 未變性之乙醇（酒精 Undenatured ethyl alcohol of

），酒精強度（以容積 an alcoholic strength by
計）在８０％或以上者 volume of 80% vol or higher
2207.10.10 供化學反應合成製造化 Industrial ethyl alcohol, 3% 免稅Free 30%

學產品之工業用未變性 undenatured, of an alcoholic (PA,GT,NI,SV,HN,
之乙醇（酒精），酒精 strength by volume of 80% NZ,SG)
強度（以容積計）在 or higher, used for
８０％或以上者 manufacture of chemical
products through chemical
synthetic reaction
10 1 供化學反應合成製造 Industrial ethyl alcohol, LTR N 251

化學產品之工業用未 undenatured, of an KGM
變性之乙醇（酒精 alcoholic strength by
），酒精強度（以容 volume of 80% vol, used
積計）為８０％ for manufacture of
chemical products through
chemical synthetic reaction
20 9 供化學反應合成製造 Industrial ethyl alcohol, LTR N 251

化學產品之工業用未 undenatured, of an KGM
變性之乙醇（酒精 alcoholic strength by
），酒精強度（以容 volume of exceeding 80%
積計）超過８０％ vol, used for manufacture
of chemical products
through chemical synthetic
reaction
2207.10.90 其他未變性之乙醇（酒 Other undenatured ethyl 20% 免稅Free 30%

精），酒精強度（以容 alcohol, of an alcoholic (PA,GT,SV,HN,NZ)
積計）在８０％或以上 strength by volume of 80% 4% (SG) 6.6% (NI)
者 or higher
10 4 其他未變性之乙醇 Other undenatured ethyl LTR B* 463

（酒精），酒精強度 alcohol of an alcoholic KGM W01
（以容積計）為 strength by volume of 80%
８０％者 vol

（以容積計）超過 strength by volume
８０％未超過 exceeding 80% not
９０％者 exceeding 90% vol

（以容積計）超過 strength by volume
９０％者 exceeding 90% vol
2207.20 已變性之乙醇（酒精 Ethyl alcohol and other spirits,

）及其他酒精，任何酒 denatured, of any strength
精強度者
2207.20.10 00 1 供化學反應合成製造化 Industrial ethyl alcohol, KGM 3% 免稅Free 40% N

學產品之工業用已變性 denatured, of any strength, (PA,GT,NI,SV,HN,
之乙醇（酒精），任何 used for manufacture of NZ,SG)
酒精強度者 chemical products through
chemical synthetic reaction
2207.20.90 00 4 其他已變性之乙醇（酒 Other ethyl alcohol and KGM 20% 免稅Free 40%
精）及酒精，任何酒精 spirits, denatured, of any (PA,GT,SV,HN,NZ,
強度者 strength SG) 6.6% (NI)
357 Ch. 22 357

國定稅率
Tariff Rate
碼 Unit 規
2208 未變性之乙醇，其酒精強 Undenatured ethyl alcohol of an

度以容積計低於８０％者 alcoholic strength by volume of
；烈酒、利口酒及其他含 less than 80% vol; spirits,
酒精成分之飲料 liqueurs and other spirituous
beverages
2208.20 蒸餾葡萄酒或葡萄渣而 Spirits obtained by distilling

得之酒 grape wine or grape marc
2208.20.10 00 0 葡萄白蘭地 Grape brandy LTR 免稅Free 免稅Free 50% B 463

NZ,SG) W01
2208.20.90 00 3 蒸餾葡萄酒或葡萄渣而 Other spirits obtained by LTR 免稅Free 免稅Free 50% B 463
得之其他酒 distilling grape wine or grape KGM (PA,GT,NI,SV,HN, MW0
marc NZ,SG) W01
2208.30 威士忌酒 Whiskies
2208.30.00 00 0 威士忌酒 Whiskies LTR 免稅Free 免稅Free 50% B 462

KGM (PA,GT,NI,SV,HN, 463
NZ,SG) W01
2208.40 蘭姆酒及蒸餾發酵甘蔗 Rum and other spirits obtained
製品而得之其他酒 by distilling fermented sugar-
cane products
2208.40.00 00 8 蘭姆酒及蒸餾發酵甘蔗 Rum and other spirits LTR 免稅Free 免稅Free 50% B 463
製品而得之其他酒 obtained by distilling KGM (PA,GT,NI,SV,HN, W01
fermented sugar-cane NZ,SG)
products
2208.50 琴酒及荷蘭杜松子酒 Gin and Geneva
2208.50.00 00 5 琴酒及荷蘭杜松子酒 Gin and Geneva LTR 免稅Free 免稅Free 50% B 463
NZ,SG)
2208.60 伏特加酒 Vodka
2208.60.00 00 3 伏特加酒 Vodka LTR 免稅Free 免稅Free 50% B 463

NZ,SG)
2208.70 利口酒及甘露酒 Liqueurs and cordials
2208.70.00 00 1 利口酒及甘露酒 Liqueurs and cordials LTR 免稅Free 免稅Free 50% B 463
NZ,SG) W01
2208.90.10 00 5 未變性之乙醇，其酒精 Undenatured ethyl alcohol of LTR 40% 免稅Free 50% B* 463
強度以容積計低於 an alcoholic strength by KGM (PA,GT,NI,SV,HN, W01
８０％者 volume of less than 80% vol NZ,SG)
2208.90.20 00 3 水果白蘭地 Fruit brandy LTR 免稅Free 免稅Free 50% B 463

NZ,SG) W01
2208.90.40 00 9 龍舌蘭酒 Tequila, Mezcal LTR 免稅Free 免稅Free 50% B 463
（Ｔｅｑｕｉｌａ，Ｍ KGM (PA,GT,NI,SV,HN, MW0
ｅｚｃａｌ） NZ,SG) W01
2208.90.50 00 6 茴香烈酒（Ｏｕｚｏ） Ouzo LTR 免稅Free 免稅Free 50% B 463

NZ,SG) W01
2208.90.60 00 4 寇恩酒（Ｋｏｒｎ） Korn LTR 免稅Free 免稅Free 50% B 463
NZ,SG) W01
2208.90.70 00 2 酒精強度以容積計不超 Re-processed alcoholic LTR 免稅Free 免稅Free 50% B 463
過１０％之再製酒 beverages, of an alcoholic KGM (PA,GT,NI,SV,HN, W01
strength by volume of 10% NZ,SG)
vol or less
358 Ch. 22 358

國定稅率
Tariff Rate
碼 Unit 規
2208.90.80 00 0 檄樹酒 Morinda citrifolia alcoholic LTR 40% 免稅Free 50% B 463
beverages KGM (PA,SV,HN,NZ,SG) W01
8% (GT) 13.3% (NI)
2208.90.90 其他烈酒及其他含有酒 Other spirits, liqueurs and 40% 免稅Free 50%

精成分之飲料 other spirituous beverages (PA,SV,HN,NZ) 8%
(GT) 13.3% (NI)
24% (SG)
11 5 米酒，以米類為原料 Rice wine, distilled spirits LTR B 463

，採用酒麴或酵素 made from rice as raw KGM MW0
，經液化、糖化、發 materials, using yeast or W01
酵及蒸餾而製成之蒸 enzyme, by liquefaction,
餾酒 saccharification,
fermentation, and
distillation
12 4 以米類為原料，採用 Alcoholic products made LTR B 463

酒麴或酵素，經液化 from rice as raw materials, KGM MW0
、糖化、發酵、蒸餾 using yeast or enzyme, by W01
及調和酒精而製成之 liquefaction,
酒 saccharification,
fermentation, distillation,
and blended with ethyl
alcohol
19 7 其他穀類酒 Other distilled cereal LTR B 463

beverages KGM MW0
W01
20 4 其他果類酒 Other distilled fruit LTR B 463
beverages KGM MW0
W01
35 7 其他再製酒，酒精強 Other re-processed LTR B 463
度（以容積計）在 alcoholic beverages, of an KGM W01
２０％及以下，但在 alcoholic strength by
１０％以上者 volume of 20% vol or less,
but more than 10% vol
36 6 其他再製酒，酒精強 Other re-processed LTR B 463

度（以容積計）超過 alcoholic beverages, of an KGM W01
２０％者 alcoholic strength by
volume of exceeding 20%
vol
90 9 其他烈酒及其他含有 Other spirits and other LTR B 463

酒精成分之飲料 spirituous beverages KGM W01
2209 醋及以醋酸製成之醋代用 Vinegar and substitutes for

品 vinegar obtained from acetic
acid
2209.00 醋及以醋酸製成之醋代 Vinegar and substitutes for

用品 vinegar obtained from acetic
acid
2209.00.00 00 5 醋及以醋酸製成之醋代 Vinegar and substitutes for KGM 20% 免稅Free 30% T* F01
用品 vinegar obtained from acetic (PA,NI,NZ) 4%
acid (GT) 6.6% (SV,HN)
12% (SG)
359 Ch. 22 359

第２３章　 CHAPTER 23
食品工業產製過程之殘渣及廢品；調製動物飼 RESIDUES AND WASTE FORM THE FOOD
料 INDUSTRIES; PREPARED ANIMAL FODDER
一、第2309節包括未列入其他號列，且經加工之動植物原 1.- Heading 23.09 includes products of a kind used in animal
料已失去原有特性，做為動物飼料用之產品，植物廢 feeding, not elsewhere specified or included, obtained by
料殘渣及加工副產品除外。 processing vegetable or animal materials to such an extent
that they have lost the essential characteristics of the
original material, other than vegetable waste, vegetable
residues and by-products of such processing.
一、第230641目所稱「低芥子酸之油菜子」係指在第12章 1.- For the purposes of subheading 2306.41, the expression
目註一界定之種子。 “ low erucic acid rape or colza seeds ” means seeds as
defined in Subheading Note 1 to Chapter 12.
一、輸入歸屬本章提煉黃豆油所產生之黃豆粉及細粒，依 1.- For imported flours and meals of soya beans resulting
稅則第12081000號所定稅率課稅。 from the extraction of soya bean oil under this Chapter,
the tariff rate applicable will be subject to that of division
1208.10.00.
360 Ch. 23 360

國定稅率
Tariff Rate
碼 Unit 規
2301 不適於人類食用之肉、雜 Flours, meals and pellets, of

碎、魚、甲殼類、軟體動 meat or meat offal, of fish or of
物或其他水產無脊椎動物 crustaceans, molluscs or other
粉、粗粉及團粒；油渣 aquatic invertebrates, unfit for
human consumption; greaves
2301.10 肉或雜碎之粉、粗粉及 Flours, meals and pellets, of

團粒；油渣 meat or meat offal; greaves
2301.10.00 肉或雜碎之粉、粗粉及 Flours, meals and pellets, of 免稅Free 免稅Free 免稅Free

團粒；油渣 meat or meat offal; greaves (PA,GT,NI,SV,HN,
NZ,SG)
10 8 肉或雜碎之粉、粗粉 Flours, meals and pellets, of TNE 404
及團粒 meat or meat offal B01
20 6 油渣 Greaves TNE
2301.20 魚、甲殼類、軟體動物 Flours, meals and pellets, of

或其他水產無脊椎動物 fish or of crustaceans, molluscs
之粉、粗粉及團粒 or other aquatic invertebrates
2301.20.10 00 6 魚渣粉 Fish meal TNE 免稅Free 免稅Free 免稅Free 404

NZ,SG)
2301.20.90 00 9 其他魚、甲殼類、軟體 Other flours, meals, and TNE 免稅Free 免稅Free 免稅Free A01
動物或其他水產無脊椎 pellets, of fish or of (PA,GT,NI,SV,HN,
動物之粉、粗粉及團粒 crustaceans, molluscs or NZ,SG)
other aquatic invertebrates
2302 穀類或豆類植物經輾製與 Bran, sharps and other residues,

篩分後所剩餘之糠、麩皮 whether or not in the form of
及殘渣，不論是否呈團粒 pellets, derived from the sifting,
狀 milling or other working of
cereals or of leguminous plants
2302.10 玉蜀黍（玉米） Of maize (corn)
2302.10.00 00 9 玉蜀黍之糠、麩皮及殘 Bran, sharps and residues of TNE 免稅Free 免稅Free 免稅Free B01
渣 maize (corn) (PA,GT,NI,SV,HN, F02
NZ,SG) MP1
2302.30 小麥 Of wheat
2302.30.00 00 5 小麥之糠、麩皮及殘渣 Bran, sharps and residues of TNE 0.5% 免稅Free 1.25% 404
wheat (PA,GT,NI,SV,HN, B01
NZ,SG) F02
MW0
2302.40 其他穀類 Of other cereals
2302.40.10 00 1 稻米之糠、麩皮及殘渣 Bran, sharps and residues of TNE 2.5% 免稅Free 5% 404
rice (PA,GT,NI,SV,HN, B01
NZ,SG) F01
2302.40.90 00 4 其他穀類之糠、麩皮及 Bran, sharps and residues of TNE 2.5% 免稅Free 5% B01
殘渣 other cereals (PA,GT,NI,SV,HN, F02
NZ,SG)
2302.50 豆莢植物 Of leguminous plants
2302.50.10 00 8 豆莢植物之糠、麩皮 Bran, sharps of leguminous TNE 免稅Free 免稅Free 5% B01

plants (PA,GT,NI,SV,HN, F02
NZ,SG)
2302.50.20 00 6 豆莢植物之殘渣 Residues of leguminous TNE 免稅Free 免稅Free 7.5% B01
plants (PA,GT,NI,SV,HN, F02
NZ,SG)
361 Ch. 23 361

國定稅率
Tariff Rate
碼 Unit 規
2303 澱粉製品之殘渣及類似殘 Residues of starch manufacture

渣、甜菜渣、甘蔗渣及製 and similar residues, beet-pulp,
糖之其他殘渣、釀造或蒸 bagasse and other waste of sugar
餾之糟粕，不論是否呈團 manufacture, brewing or
粒狀 distilling dregs and waste,
whether or not in the form of
pellets
2303.10 澱粉製品之殘渣及類似 Residues of starch manufacture

殘渣 and similar residues
2303.10.00 00 8 澱粉製品之殘渣及類似 Residues of starch TNE 2% 免稅Free 5% F02

殘渣 manufacture and similar (PA,GT,NI,SV,HN,
residues NZ,SG)
2303.20 甜菜渣、甘蔗渣及製糖 Beet-pulp, bagasse and other

之其他殘渣 waste of sugar manufacture
2303.20.10 00 4 甘蔗渣 Bagasse TNE 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
2303.20.20 00 2 甜菜渣 Beet-pulp TNE 免稅Free 免稅Free 免稅Free B01
NZ,SG)
2303.20.30 00 0 製糖之其他殘渣 Other waste of sugar TNE 免稅Free 免稅Free 免稅Free B01
manufacture (PA,GT,NI,SV,HN,
NZ,SG)
2303.30 釀造或蒸餾之糟粕 Brewing or distilling dregs and
waste
2303.30.00 00 4 釀造或蒸餾之糟粕 Brewing or distilling dregs TNE 免稅Free 免稅Free 5% F02

and waste (PA,GT,NI,SV,HN,
NZ,SG)
2304 提煉黃豆油所產之油渣餅 Oil-cake and other solid
及其他固體殘渣，無論是 residues, whether or not ground
否磨碎或呈團粒狀 or in the form of pellets,
resulting from the extraction of
soya bean oil
2304.00 提煉黃豆油所產之油渣 Oil-cake and other solid

餅及其他固體殘渣，無 residues, whether or not
論是否磨碎或呈團粒狀 ground or in the form of
pellets, resulting from the
extraction of soya bean oil
2304.00.10 豆渣餅（大豆餅） Soybean cake 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 飼料用豆渣餅（大豆 Soybean cake, for feed use KGM N A01
餅）
90 8 其他豆渣餅（大豆餅 Other soybean cake KGM N F01

）
2304.00.90 提煉黃豆油所產之其他 Other solid residues, whether 免稅Free 免稅Free 免稅Free

固體殘渣，無論是否磨 or not ground or in the form (PA,GT,NI,SV,HN,
碎或呈團粒狀 of pellets, resulting from the NZ,SG)
extraction of soya-bean oil
10 8 飼料用提煉黃豆油所 Other solid residues, KGM N 404

產之其他固體殘渣 whether or not ground or in A01
，無論是否磨碎或呈 the form of pellets, MW0
團粒狀 resulting from the
extraction of soyabean oil,
for feed use
362 Ch. 23 362

國定稅率
Tariff Rate
碼 Unit 規
90 1 其他提煉黃豆油所產 Other,other solid residues, KGM N F01

之其他固體殘渣，無 whether or not ground or in MW0
論是否磨碎或呈團粒 the form of pellets,
狀 resulting from the
extraction of soyabean oil
2305 提煉花生油所產之油渣餅 Oil-cake and other solid

及其他固體殘渣物，無論 residues, whether or not ground
是否磨碎或呈團粒狀 or in the form of pellets,
resulting from the extraction of
ground-nut oil
2305.00 提煉花生油所產之油渣 Oil-cake and other solid

餅及其他固體殘渣物 residues, whether or not
，無論是否磨碎或呈團 ground or in the form of
粒狀 pellets, resulting from the
extraction of ground-nut oil
2305.00.10 00 6 花生餅，不論是否帶殼 Ground-nut cake, with or KGM 免稅Free 免稅Free 5%

without shells (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
2305.00.90 00 9 提煉花生油所產之其他 Other solid residues, whether KGM 免稅Free 免稅Free 5% 404
固體殘渣物，無論是否 or not ground or in the form (LDCs,PA,GT,NI,S
磨碎或呈團粒狀 of pellets, resulting from the V,HN,NZ,SG)
extraction of ground-nut oil
2306 提煉植物油脂所產之油渣 Oil-cake and other solid

餅及其他固體殘渣物，無 residues, whether or not ground
論是否磨碎或呈團粒狀 or in the form of pellets,
（第２３０４或 resulting from the extraction of
２３０５節者除外） vegetable fats or oils, other than
those of heading 23.04 or 23.05
2306.10 棉子 Of cotton seeds
2306.10.00 00 5 棉子油渣餅及固體殘渣 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free 825
物 cotton seeds (PA,GT,NI,SV,HN, A02
NZ,SG)
2306.20 亞麻仁 Of linseed
2306.20.00 00 3 亞麻仁（亞麻子）油渣 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free
餅及固體殘渣物 linseed (PA,GT,NI,SV,HN,
NZ,SG)
2306.30 向日葵種子 Of sunflower seeds
2306.30.00 00 1 向日葵子油渣餅及固體 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free
殘渣物 sunflower seeds (PA,GT,NI,SV,HN,
NZ,SG)
－油菜子： - Of rape or colza seeds:
2306.41 低芥子酸之油菜子 Of low erucic acid rape or

colza seeds
2306.41.00 00 8 低芥子酸之油菜子油渣 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free 404
餅及固體殘渣物 low erucic acid rape or colza (PA,GT,NI,SV,HN,
seeds NZ,SG)
2306.49.00 00 0 其他油菜子油渣餅及固 Other oil-cake and solid KGM 免稅Free 免稅Free 免稅Free 404
體殘渣物 residues of rape or colza (PA,GT,NI,SV,HN,
seeds NZ,SG)
2306.50 椰子及乾椰子肉 Of coconut or copra
363 Ch. 23 363

國定稅率
Tariff Rate
碼 Unit 規
2306.50.00 00 6 椰子及乾椰子肉油渣餅 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free
及固體殘渣物 coconut or copra (PA,GT,NI,SV,HN,
NZ,SG)
2306.60 棕櫚類核果及子仁 Of palm nuts or kernels
2306.60.00 00 4 棕櫚類核果及子仁油渣 Oil-cake and solid residues of KGM 免稅Free 免稅Free 免稅Free
餅及固體殘渣物 palm nuts or kernels (PA,GT,NI,SV,HN,
NZ,SG)
2306.90.10 00 6 茶籽餅 Tea seed cake KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2306.90.90 其他提煉植物油脂所產 Other oil-cake and other solid 免稅Free 免稅Free 免稅Free
之油渣餅及固體殘渣物 residues (PA,GT,NI,SV,HN,
NZ,SG)
10 7 玉蜀黍（玉米）胚芽 Oil-cake and solid residues KGM MP1
油渣餅及固體殘渣物 of maize (corn) germ
90 0 其他提煉植物油脂所 Other oil-cake and other KGM

產之油渣餅及固體殘 solid residues, resulting
渣物 from the extraction of
vegetable fats or oils
2307 酒糟、酒石 Wine lees; argol
2307.00 酒糟、酒石 Wine lees; argol
2307.00.10 00 4 酒糟 Wine lees KGM 3% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2307.00.20 00 2 酒石 Argol KGM 14% 免稅Free 25%
(PA,GT,NI,SV,HN,
NZ,SG)
2308 作為動物飼料用之未列名 Vegetable materials and
植物材料與廢料、殘渣及 vegetable waste, vegetable
副產品，無論是否呈團粒 residues and by-products,
狀 whether or not in the form of
pellets, of a kind used in animal
feeding, not elsewhere specified
or included
2308.00 作為動物飼料用之其他 Vegetable materials and

未列名植物材料與廢料 vegetable waste , vegetable
、殘渣及副產品，無論 residues and byproducts ,
是否呈團粒狀 whether or not in the form of
pellets , of a kind used in
animal feeding , not elsewhere
2308.00.00 00 5 作為動物飼料用之其他 Vegetable materials and KGM 免稅Free 免稅Free 免稅Free B01
未列名植物材料與廢料 vegetable waste, vegetable (PA,GT,NI,SV,HN, F02
、殘渣及副產品，無論 residues and byproducts, NZ,SG)
是否呈團粒狀 whether or not in the form of
pellets, of a kind used in
animal feeding, not
included
2309 調製動物飼料 Preparations of a kind used in

animal feeding
2309.10 供零售用之貓狗食品 Dog or cat food, put up for

retail sale
2309.10.00 00 2 供零售用之貓狗食品 Dog or cat food, put up for KGM 2% 免稅Free 5% B01
retail sale (PA,GT,NI,SV,HN, MP1
NZ,SG)
364 Ch. 23 364
國定稅率
Tariff Rate
碼 Unit 規
2309.90.10 00 3 魚溶漿 Fish soluble KGM 免稅Free 免稅Free 免稅Free 404

NZ,SG)
2309.90.21 00 0 飼料用乳粉（魚粉含量 Milk powder for feeding KGM 免稅Free 免稅Free 免稅Free 404
在５﹪及以上，菜籽粕 animals (containing 5% or (PA,GT,NI,SV,HN, A01
含量在８﹪及以上，苜 more of fish meal, containing NZ,SG)
蓿草粉含量在３﹪及以 8% or more of rape seed
上），含脂重量不超過 meal or containing 3% or
１．５﹪者 more of alfalfa meal), of a fat
content by weight not
exceeding 1.5%
上），含脂重量超過 meal or containing 3% or
１．５﹪，未加糖或未 more of alfalfa meal), of a fat
content, by weight, exceeding
含甜味料者
1.5%, not containing added
matter
上），含脂重量超過 meal or containing 3% or
１．５﹪，加糖或含其 more of alfalfa meal), of a fat
content, by weight, exceeding
他甜味料者
1.5%, containing added sugar
2309.90.30 00 9 飼料用乳清粉及改質乳 Whey and modified whey KGM 免稅Free 免稅Free 免稅Free 404
清粉（魚粉含量在 powder for feeding animals (PA,GT,NI,SV,HN, A01
５﹪及以上，菜籽粕含 (containing 5% or more of NZ,SG)
量在８﹪及以上或苜蓿 fish meal, containing 8% or
草粉含量在３﹪及以上 more of rape seed meal or
者） containing 3% or more of
alfalfa meal)
2309.90.90 其他調製動物飼料 Other preparation for animal 免稅Free 免稅Free 免稅Free

feeding (PA,GT,NI,SV,HN,
NZ,SG)
10 4 調製單味飼料 Preserved feeds ingredients KGM 404
B01
MW0
21 1 犢牛人工乳 Calf milk replacer KGM 404
B01
MW0
22 0 仔豬人工乳 Piglet milk replacer KGM 404
B01
MW0
29 3 其他家畜飼料 Other stock feedstuff KGM 404
B01
MW0
30 0 家禽飼料 Poultry feedstuff KGM 404
B01
MW0
40 8 魚飼料 Fish feedstuff KGM 404
B01
MW0
365 Ch. 23 365

國定稅率
Tariff Rate
碼 Unit 規
50 5 含維生素、胺基酸或 Preparations, containing KGM 404

礦物質之調製品（但 vitamins, amino acids or
不含動物性產品 minerals (but not containing
），供動物飼料用 animal components), for
animal feed use
60 3 含藥物飼料添加物 Medicated feed additives KGM 406 525

MW0
90 7 其他調製動物飼料 Other preparation for KGM 404
animal feeding B01
MP1
366 Ch. 23 366

第２４章　 CHAPTER 24
菸（包括菸葉及菸類）及菸葉代用品 TOBACCO AND MANUFACTURED TOBACCO
SUBSTITUTES
一、本章不包括醫藥用紙菸（第30章）。 1.- This Chapter does not cover medicinal cigarettes (Chapter
30).
一、第240311目所稱「水菸草」係指以水煙管吸用之菸草 1.- For the purposes of subheading 2403.11, the expression
，其係含菸草和甘油的混合物，不論是否含有芳香油 “water pipe tobacco” means tobacco intended for
及萃取物，糖蜜或糖，以及不論是否以水果調味。但 smoking in a water pipe and which consists of a mixture
以水煙吸用之不含菸草產品則排除在本目之外。 of tobacco and glycerol, whether or not containing
aromatic oils and extracts, molasses or sugar, and whether
or not flavoured with fruit. However, tobacco-free
products intended for smoking in a water pipe are
excluded from this subheading.
367 Ch. 24 367

國定稅率
Tariff Rate
碼 Unit 規
2401 原料菸葉；菸葉下腳 Unmanufactured tobacco;

tobacco refuse
2401.10 菸葉，未除骨者 Tobacco, not stemmed/stripped
2401.10.10 00 7 黃色種（維吉尼亞）未 Flue-cured (Virginia) KGM 13% 免稅Free (NZ,SG) 20% B01
除骨菸葉 tobacco, not 13%
stemmed/stripped (PA,GT,NI,SV,HN)
2401.10.90 00 0 其他未除骨菸葉 Other tobacco, not KGM 13% 免稅Free (NZ,SG) 20% B01
stemmed/stripped 13%
(PA,GT,NI,SV,HN)
2401.20 菸葉，部分或全部除骨 Tobacco, partly or wholly

者 stemmed/stripped
2401.20.10 00 5 黃色種（維吉尼亞）部 Flue-cured (Virginia) KGM 13% 免稅Free (NZ,SG) 20% B01
分或全部除骨菸葉 tobacco, partly or wholly 13%
stemmed/stripped (PA,GT,NI,SV,HN)
2401.20.90 00 8 其他部分或全部除骨菸 Other tobacco, partly or KGM 13% 免稅Free (NZ,SG) 20% B01
葉 wholly stemmed/stripped 13%
(PA,GT,NI,SV,HN)
2401.30 菸葉下腳 Tobacco refuse
2401.30.00 00 5 菸葉下腳 Tobacco refuse KGM 13% 免稅Free (NZ,SG) 35% B01
13%
(PA,GT,NI,SV,HN)
2402 菸葉或菸葉代用品所製之 Cigars, cheroots, cigarillos and

雪茄菸、呂宋菸、小雪茄 cigarettes, of tobacco or of
菸及紙菸 tobacco substitutes
2402.10 含菸葉之雪茄菸、呂宋 Cigars, cheroots and cigarillos,

菸及小雪茄菸 containing tobacco
2402.10.00 00 8 含菸葉之雪茄菸、呂宋 Cigars, cheroots and KSK 20% 10% (NZ) 16.8% 50% C 463
菸及小雪茄菸 cigarillos, containing tobacco KGM (SG) 20%
(PA,GT,NI,SV,HN)
2402.20 含菸葉之紙菸 Cigarettes containing tobacco
2402.20.00 00 6 含菸葉之紙菸 Cigarettes containing tobacco KSK 27% 13.5% (NZ) 22.6% 50% C 463
KGM (SG) 27%
(PA,GT,NI,SV,HN)
2402.90.10 00 9 含菸葉代用品之雪茄菸 Cigars, cheroots and KSK 20% 10% (NZ) 16.8% 50% C 463
、呂宋菸及小雪茄菸 cigarillos, containing tobacco KGM (SG) 20%
substitutes (PA,GT,NI,SV,HN)
2402.90.20 00 7 含菸葉代用品之紙菸 Cigarettes containing tobacco KSK 27% 13.5% (NZ) 22.6% 50% C 463
substitutes KGM (SG) 27%
(PA,GT,NI,SV,HN)
2403 其他加工菸葉及菸葉代用 Other manufactured tobacco and

製品－包括「均質」或「 manufactured tobacco
複合」之菸葉；菸葉成分 substitutes; "homogenised" or
抽出物及菸精 "reconstituted" tobacco; tobacco
extracts and essences
─吸菸，不論是否含有 -Smoking tobacco, whether or

任何比例之菸葉代用品 not containing tobacco
： substitutes in any proportion
368 Ch. 24 368

國定稅率
Tariff Rate
碼 Unit 規
2403.11 符合本章目註一所述之 Water pipe tobacco specified

水菸草 in Subheading Note 1 to this
Chapter
2403.11.00 00 6 符合本章目註一所述之 Water pipe tobacco specified KGM 15% 7.5% (NZ) 12.6% 50% C 463
水菸草 in Subheading Note 1 to this (SG) 15%
Chapter (PA,GT,NI,SV,HN)
2403.19.00 00 8 其他菸 Other smoking tobacco KGM 15% 7.5% (NZ) 12.6% 50% C 463
(SG) 15%
(PA,GT,NI,SV,HN)
2403.91 「均質」或「複合」菸 "Homogenised" or

葉 "reconstituted" tobacco
2403.91.00 00 9 均質或複合菸葉 "Homogenised" or KGM 15% 免稅Free (NZ,SG) 50%

reconstituted tobacco 15%
(PA,GT,NI,SV,HN)
2403.99.10 00 9 菸葉成份抽出物及菸精 Tobacco extracts and KGM 15% 免稅Free (NZ,SG) 50%
essences 15%
(PA,GT,NI,SV,HN)
2403.99.90 00 2 其他加工菸葉及菸葉代 Other manufactured tobacco KGM 15% 免稅Free (NZ,SG) 50% C 463
用製品 and manufactured tobacco KGM 15%
substitutes (PA,GT,NI,SV,HN)
369 Ch. 24 369

第５類　 SECTION V
礦產品 MINERAL PRODUCTS
第２５章　 CHAPTER 25
鹽；硫磺；泥土及石料；石膏料；石灰及水泥 SALT; SULPHUR; EARTHS AND STONE;
PLASTERING MATERIALS, LIME AND CEMENT
一、除本章各節或註四另有規定者外，本章僅包括原產狀 1.- Except where their context or Note 4 to this Chapter
態下之礦產品或其業經洗滌（包括以化學品汰除雜質 otherwise requires, the headings of this Chapter cover
而未改變該產品結構者）、壓碎、研磨成粉、篩分及 only products which are in the crude state or which have
以浮選、磁選或其他機械或物理方法處理（不包括結 been washed (even with chemical substances eliminating
晶法）之礦產品，但不包括經焙燒、煅燒、混合或超 the impurities without changing the structure of the
過各節所述加工者。 product), crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation
or other mechanical or physical processes (except
crystallisation), but not products which have been roasted,
calcined, obtained by mixing or subjected to processing
beyond that mentioned in each heading.
本章之礦產品可包含附加抗塵劑，但須不改變礦產 The products of this Chapter may contain an added
品之用途，而係仍供一般用途使用。 antidusting agent, provided that such addition does not
render the product particularly suitable for specific use
rather than for general use.
二、本章不包括下列各項： 2.- This Chapter does not cover :
（甲）昇華硫磺、沈澱硫磺或膠狀硫磺（第2802節）； (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur
(heading 28.02);
（乙）土色料其含量以三氧化二鐵計算其重量百分比在七 (b) Earth colours containing 70 % or more by weight of
十以上者（第2821節）； combined iron evaluated as Fe2O3 (heading 28.21);
（丙）第30章之醫藥品或其他產品； (c) Medicaments or other products of Chapter 30;
（丁）香水、化粧品或盥洗用品（第33章）； (d) Perfumery, cosmetic or toilet preparations (Chapter 33);
（戊）長方砌石、邊緣石及扁平石（第6801節）；馬賽克 (e) Setts, curbstones or flagstones (heading 68.01); mosaic
磚塊及類似品（第6802節）；作屋頂、牆面或防濕 cubes or the like (heading 68.02); roofing, facing or damp
用之板岩（第6803節）； course slates (heading 68.03);
（己）寶石或次寶石（第7102或7103節）； (f) Precious or semi-precious stones (heading 71.02 or 71.03);
（庚）第3824節氯化鈉或氧化鎂之培養晶體（不包括光學 (g) Cultured crystals (other than optical elements) weighing
原體）每粒重量不低於2.5公克；氯化鈉或氧化鎂之 not less than 2.5 g each, of sodium chloride or of
光學元體（第9001節）； magnesium oxide, of heading 38.24; optical elements of
sodium chloride or of magnesium oxide (heading 90.01);
（辛）撞球遊戲用粉塊（第9504節）；或 (h) Billiard chalks (heading 95.04); or
（壬）書寫或繪圖用粉筆，裁縫用粉塊（第9609節）。 (ij) Writing or drawing chalks or tailors’ chalks (heading
96.09).
三、任何產品既可歸第2517節內同時也可歸入本章其他號 3.- Any products classifiable in heading 25.17 and any other
列者應歸列於第2517節。 heading of the Chapter are to be classified in heading
25.17.
四、第2530節亦包括：未膨脹之蛭石、珍珠岩及綠泥石 4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite
；已否煅燒或是混合之土色料；天然雲母狀氧化鐵 and chlorites, unexpanded; earth colours, whether or not
；海泡石（不論是否磨光）及琥珀；凝集之海泡石及 calcined or mixed together; natural micaceous iron
琥珀，已為板、條、棒或類似形狀而未加工者；黑玉 oxides; meerschaum (whether or not in polished pieces);
；碳酸鍶礦（不論是否煅燒），氧化鍶除外；碎陶器 amber; agglomerated meerschaum and agglomerated
、碎磚塊或碎混凝土塊。 amber, in plates, rods, sticks or similar forms, not worked
after moulding; jet; strontianite (whether or not calcined),
other than strontium oxide; broken pieces of pottery,
brick or concrete.
370 Ch. 25 370

國定稅率
Tariff Rate
碼 Unit 規
2501 鹽（包括食鹽及加工鹽 Salt (including table salt and

）及純氯化納，不論是否 denatured salt) and pure sodium
為水溶液或添加抗結塊劑 chloride, whether or not in
或暢流劑之鹽；海水 aqueous solution or containing
added anti-caking or free-
flowing agents; sea water.
2501.00 鹽（包括食鹽及加工鹽 Salt (including table salt and

）及純氯化鈉，不論是 denatured salt) and pure
否為水溶液或添加抗結 sodium chloride, whether or
塊劑或暢流劑之鹽；海 not in aqueous solution or
水 containing added anti-caking
or free-flowing agents; sea
water.
2501.00.10 00 8 粗鹽，以工業用者為限 Crude salt, solely for TNE 免稅Free 免稅Free 免稅Free F02
industrial use (PA,GT,NI,SV,HN,
NZ,SG)
2501.00.20 00 6 純氯化鈉（未加碘，純 Pure sodium chloride ( TNE 1% 免稅Free 2.5% F02
度９９．５％及以上） noniodized purity 99.5% or (PA,GT,NI,SV,HN,
more ) NZ,SG)
2501.00.90 00 1 其他鹽，不論是否為水 Other salt, whether or not in TNE 1% 免稅Free 2.5% F02
溶液或添加抗結塊劑或 aqueous solution or (PA,GT,NI,SV,HN,
暢流劑之鹽；海水 containing added anti-caking NZ,SG)
or free-flowing agents; sea
water
2502 未焙燒硫化鐵礦 Unroasted iron pyrites
2502.00 未焙燒硫化鐵礦 Unroasted iron pyrites
2502.00.00 00 9 未焙燒硫化鐵礦石 Iron pyrites, unroasted TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2503 昇華、沈澱及膠狀硫磺以 Sulphur of all kinds, other than
外之其他各種硫磺 sublimed sulphur, precipitated
sulphur and colloidal sulphur
2503.00 昇華、沈澱及膠狀硫磺 Sulphur of all kinds, other than

以外之其他各種硫磺 sublimed sulphur, precipitated
sulphur and colloidal sulphur
2503.00.00 00 8 昇華、沈澱及膠狀硫磺 Sulphur of all kinds, other TNE 免稅Free 免稅Free 免稅Free
以外之其他各種硫磺 than sublimed sulphur, (PA,GT,NI,SV,HN,
precipitated sulphur and NZ,SG)
colloidal sulphur
2504 天然石墨 Natural graphite
2504.10 粉狀或細片狀 In powder or in flakes
2504.10.00 00 5 天然石墨，粉狀或細片 Natural graphite, in powder TNE 免稅Free 免稅Free 免稅Free S01
狀 or in flakes (PA,GT,NI,SV,HN,
NZ,SG)
2504.90.00 00 8 其他天然石墨 Other natural graphite TNE 免稅Free 免稅Free 免稅Free S01
(PA,GT,NI,SV,HN,
NZ,SG)
2505 各種天然砂（第二十六章 Natural sands of all kinds,
之含金屬之砂除外），不 whether or not coloured, other
論是否著色 than metal-bearing sands of
Chapter 26
2505.10 矽砂及石英砂 Silica sands and quartz sands
371 Ch. 25 371

國定稅率
Tariff Rate
碼 Unit 規
2505.10.00 00 4 矽砂及石英砂 Silica sands and quartz sands TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2505.90.00 00 7 其他各種天然砂（第 Other natural sands of all TNE 免稅Free 免稅Free 免稅Free 111
２６章之含金屬之砂除 kinds, whether or not (PA,GT,NI,SV,HN,
外），不論是否著色 coloured, other than metal- NZ,SG)
bearing sands of Chapter 26
2506 石英（天然砂除外）；石 Quartz (other than natural

英岩，不論是否用鋸或其 sands); quartzite, whether or not
他方法略加修整切割成長 roughly trimmed or merely cut,
方型（包括方型）板塊 by sawing or otherwise, into
blocks or slabs of a rectangular
(including square) shape
2506.10 石英 Quartz
2506.10.00 00 3 石英 Quartz TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2506.20 石英岩 Quartzite
2506.20.00 00 1 石英岩 Quartzite TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2507 高嶺土及其他高嶺土質黏 Kaolin and other kaolinic clays,
土，不論已否煅燒 whether or not calcined
2507.00 高嶺土及其他高嶺土質 Kaolin and other kaolinic

黏土，不論已否煅燒 clays, whether or not calcined
2507.00.10 00 2 高嶺土，不論已否煅燒 Kaolin, whether or not TNE 免稅Free 免稅Free 2.5%

calcined (PA,GT,NI,SV,HN,
NZ,SG)
2507.00.20 00 0 其他高嶺土質黏土，不 Other kaolinic clays, whether TNE 免稅Free 免稅Free 2.5%
論已否煅燒 or not calcined (PA,GT,NI,SV,HN,
NZ,SG)
2508 其他黏土（不包括第 Other clays (not including
６８０６節之已膨脹黏土 expanded clays of heading
），紅柱石，藍晶石及矽 68.06), andalusite, kyanite and
線石，已否煅燒者在內 sillimanite, whether or not
；富鋁紅柱石；燒磨土 calcined; mullite; chamotte or
（燒粉）及第納斯土 dinas earths
2508.10 膨土（膨潤土或土） Bentonite
2508.10.00 00 1 膨土（膨潤土或土 Bentonite (artificial as TNE 免稅Free 免稅Free 2.5% 508

）（作活性劑用者列入 activated agents are classified (PA,GT,NI,SV,HN,
３８０２） in 3802) NZ,SG)
2508.30 火黏土（耐火泥） Fire-clay
2508.30.00 00 7 火黏土（耐火泥） Fire-clay TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2508.40 其他黏土 Other clays
2508.40.00 00 5 其他黏土 Other clays TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2508.50 紅柱石、藍晶石及矽線 Andalusite, kyanite and
石 sillimanite
372 Ch. 25 372

國定稅率
Tariff Rate
碼 Unit 規
2508.50.00 00 2 紅柱石、藍晶石及矽線 Andalusite, kyanite and TNE 免稅Free 免稅Free 2.5%

石 sillimanite (PA,GT,NI,SV,HN,
NZ,SG)
2508.60 富鋁紅柱石 Mullite
2508.60.00 00 0 富鋁紅柱石 Mullite TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2508.70 燒磨土（燒粉）或第納 Chamotte or dinas earths
斯土
2508.70.00 00 8 燒磨土（燒粉）或第納 Chamotte or dinas earths TNE 免稅Free 免稅Free 2.5%

斯土 (PA,GT,NI,SV,HN,
NZ,SG)
2509 白堊 Chalk
2509.00 白堊 Chalk
2509.00.00 00 2 白堊 Chalk TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2510 天然磷酸鈣、天然磷酸鋁 Natural calcium phosphates,
鈣及磷酸鹽白堊 natural aluminium calcium
phosphates and phosphatic chalk
2510.10 未磨碎者 Unground
2510.10.00 00 7 未磨碎之天然磷酸鈣 Natural calcium phosphates, TNE 免稅Free 免稅Free 免稅Free

，天然磷酸鋁鈣及磷酸 natural aluminium calcium (PA,GT,NI,SV,HN,
鹽白堊（寶石列入第 phosphates and phosphatic NZ,SG)
７１章） chalk (precious stones are
classified in Chapter
71),unground
2510.20 已磨碎者 Ground
2510.20.00 00 5 已磨碎之天然磷酸鈣 Natural calcium phosphates, TNE 免稅Free 免稅Free 免稅Free 508
，天然磷酸鋁鈣及磷酸 natural aluminium calcium (PA,GT,NI,SV,HN,
鹽白堊 phosphates and phosphatic NZ,SG)
chalk, ground
2511 天然硫酸鋇（重晶石 Natural barium sulphate

），天然碳酸鋇（毒重石 (Barytes); natural barium
），不論是否煅燒，但第 carbonate (Witherite), whether
２８１６節之氧化鋇不在 or not calcined, other than
內 barium oxide of heading 28.16
2511.10 天然硫酸鋇（重晶石） Natural barium sulphate

(Barytes)
2511.10.00 00 6 天然硫酸鋇（重晶石） Natural barium sulphate TNE 免稅Free 免稅Free 2.5%

(Barytes) (PA,GT,NI,SV,HN,
NZ,SG)
2511.20 天然碳酸鋇（毒重石） Natural barium carbonate
(Witherite)
2511.20.00 00 4 天然碳酸鋇（毒重石） Natural barium carbonate TNE 免稅Free 免稅Free 2.5%

(Witherite) (PA,GT,NI,SV,HN,
NZ,SG)
2512 矽質化石粉（例如矽藻土 Siliceous fossil meals (for
）及類似矽質土，不論是 example, kieselguhr, tripolite
否煅燒，其視比重不超過 and diatomite) and similar
１者 siliceous earths, whether or not
calcined, of an apparent specific
gravity of 1 or less
373 Ch. 25 373

國定稅率
Tariff Rate
碼 Unit 規
2512.00 矽質化石粉（例如矽藻 Siliceous fossil meals (for

土）及類似矽質土，不 example, kieselguhr, tripolite
論是否煅燒，其視比重 and diatomite) and similar
不超過１者 siliceous earths, whether or not
calcined, of an apparent
specific gravity of 1 or less
2512.00.10 00 5 矽藻土，已加工煅燒者 Diatomite, calcined, of an TNE 免稅Free 免稅Free 2.5% 508

，其視比重不超過１者 apparent specific gravity of 1 (PA,GT,NI,SV,HN,
or less NZ,SG)
2512.00.91 00 7 原土 Crude earth TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2512.00.99 00 9 其他類似矽質土，不論 Other similar siliceous earths, TNE 免稅Free 免稅Free 2.5%
是否煅燒者，其視比重 whether or not calcined, of (PA,GT,NI,SV,HN,
不超過１者 an apparent specific gravity NZ,SG)
of 1 or less
2513 浮石；金剛砂；天然鋼玉 Pumice stone; emery; natural

（石）；天然柘榴石及其 corundum, natural garnet and
他天然研磨料，已否經熱 other natural abrasives, whether
處理者均在內 or not heat-treated
2513.10 浮石 Pumice stone
2513.10.00 00 4 浮石 Pumice stone TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2513.20 金剛砂、天然鋼玉（石 Emery, natural corundum,
）、天然柘榴石及其他 natural garnet and other natural
天然研磨料： abrasives:
2513.20.10 00 0 金剛砂，原石或不規則 Emery, crude or in irregular TNE 免稅Free 免稅Free 免稅Free

塊 pieces (PA,GT,NI,SV,HN,
NZ,SG)
2513.20.20 00 8 天然鋼玉（石），原石 Natural corundum, crude or TNE 免稅Free 免稅Free 2.5%
或不規則塊 in irregular pieces (PA,GT,NI,SV,HN,
NZ,SG)
2513.20.30 00 6 柘榴石，原石或不規則 Garnets (precious stones are TNE 免稅Free 免稅Free 2.5%
塊（寶石列入第７１章 classified in Chapter 71), (PA,GT,NI,SV,HN,
） crude or in irregular pieces NZ,SG)
2513.20.91 00 2 其他天然研磨料，原石 Other natural abrasives, TNE 免稅Free 免稅Free 2.5%

或不規則塊 crude or in irregular pieces (PA,GT,NI,SV,HN,
NZ,SG)
2513.20.92 00 1 其他金剛砂 Other emery TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2513.20.93 00 0 其他天然鋼玉（石 Other natural corundum, TNE 免稅Free 免稅Free 2.5%
）；天然柘榴石及其他 natural garnet and other (PA,GT,NI,SV,HN,
天然研磨料 natural abrasives NZ,SG)
2514 板岩，不論是否用鋸或其 Slate, whether or not roughly

他方法略加修整切割成長 trimmed or merely cut, by
方形（包括方形）板塊 sawing or otherwise, into blocks
or slabs of a rectangular
2514.00 板岩，不論是否用鋸或 Slate, whether or not roughly

其他方法略加修整切割 trimmed or merely cut, by
成長方形（包括方形 sawing or otherwise, in to
）板塊 blocks or slabs of a rectangular
374 Ch. 25 374

國定稅率
Tariff Rate
碼 Unit 規
2514.00.11 00 2 板岩，不論是否用鋸或 Slate, whether or not roughly TNE 免稅Free 免稅Free 免稅Free
其他方法略加修整切割 trimmed or merely cut, by (PA,GT,NI,SV,HN,
成長方形（包括方形 sawing or otherwise, into NZ,SG)
）板塊，其長、寬、高 blocks or slabs of a
均分別在１．５公尺、 rectangular (including
１公尺、０．５公尺或 square) shape, with a length,
width and height of 1.5 m, 1
以上者
m, and 0.5 m or more,
respectively.
2514.00.19 00 4 其他板岩，不論是否用 Other slate, whether or not TNE 7.5% 免稅Free 7.5%
鋸或其他方法略加修整 roughly trimmed or merely (PA,GT,NI,SV,HN,
切割成長方形（包括方 cut, by sawing or otherwise, NZ,SG)
形）板塊 into blocks or slabs of a
rectangular (including
square) shape
2515 大理石、石灰華、石灰石 Marble, travertine, ecaussine and

及其他石灰質紀念碑用或 other calcareous monumental or
建築用石，其視比重為 building stone of an apparent
２．５或以上者，以及雪 specific gravity of 2.5 or more,
花石膏，不論是否用鋸或 and alabaster, whether or not
其他方法略加修整切割成 roughly trimmed or merely cut,
by sawing or otherwise, into
長方形（包括方形）板塊
－大理石及石灰華︰ -Marble and travertine:
2515.11 原石或略加修整 Crude or roughly trimmed
2515.11.10 00 9 大理石（視比重 Marble (apparent specific TNE 免稅Free 免稅Free 免稅Free

２．５及以上），原石 gravity of 2.5 or more), crude (PA,GT,NI,SV,HN,
或略加修整 or roughly trimmed NZ,SG)
2515.11.20 00 7 石灰華（視比重 Travertine (apparent specific TNE 免稅Free 免稅Free 免稅Free

２．５及以上），原石 gravity of 2.5 or more), crude (PA,GT,NI,SV,HN,
或略加修整 or roughly trimmed NZ,SG)
2515.12 用鋸或其他方法僅粗切 Merely cut, by sawing or

成長方形（包括方形 otherwise, into blocks or slabs
）之板塊 of a rectangular (including
square) shape.
2515.12.11 00 7 大理石粗石材（視比重 Marble dimension stone TNE 免稅Free 免稅Free 免稅Free

２．５及以上），用鋸 (apparent specific gravity of (PA,GT,NI,SV,HN,
或其他方法僅粗切成長 2.5 or more), merely cut, by NZ,SG)
方形（包括方形）之板 sawing or otherwise, into
塊，其長、寬、高均分 blocks or slabs of a
別在１．５公尺、１公 rectangular (including
square) shape, with a length,
尺、０．５公尺或以上
者 m and 0.5 m or more,
respectively.
2515.12.19 00 9 其他大理石粗石材（視 Other marble dimension TNE 5% 免稅Free 7.5% MW0

比重２．５及以上 stone (apparent specific (PA,GT,NI,SV,HN,
），用鋸或其他方法僅 gravity of 2.5 or more), NZ,SG)
粗切成長方形（包括方 merely cut, by sawing or
形）之板塊 otherwise, into blocks or
slabs of a rectangular
375 Ch. 25 375

國定稅率
Tariff Rate
碼 Unit 規
2515.12.21 00 5 石灰華粗石材（視比重 Travertine dimension stone TNE 免稅Free 免稅Free 免稅Free

２．５及以上），用鋸 (apparent specific gravity of (PA,GT,NI,SV,HN,
或其他方法僅粗切成長 2.5or more), merely cut, by NZ,SG)
方形（包括方形）之板 sawing or otherwise, into
塊，其長、寬、高均分 blocks orslabs of a
別在１．５公尺、１公 rectangular (including
square) shape, with a length,
尺、０．５公尺或以上
者 m and 0.5 m or more,
respectively.
2515.12.29 00 7 其他石灰華粗石材（視 Other travertine dimension TNE 7.5% 免稅Free 7.5% MW0
比重２．５及以上 stone (apparent specific (PA,GT,NI,SV,HN,
），用鋸或其他方法僅 gravity of 2.5 or more), NZ,SG)
粗切成長方形（包括方 merely cut, by sawing or
形）之板塊 otherwise, into blocks or
2515.20 石灰石及其他石灰質紀 Ecaussine and other calcareous

念碑用或建築用石；雪 monumental or building stone;
花石膏 alabaster
2515.20.10 00 8 石灰石及其他石灰質紀 Ecaussine and other TNE 免稅Free 免稅Free 免稅Free

念碑用或建築用石；雪 calcareous monumental or (PA,GT,NI,SV,HN,
花石膏，原石或略加修 building stone; alabaster, NZ,SG)
整 crude or trimmed
2515.20.21 00 5 石灰石及其他石灰質紀 Ecaussine and other TNE 免稅Free 免稅Free 免稅Free

念碑用或建築用石；雪 calcareous monumental or (PA,GT,NI,SV,HN,
花石膏，用鋸或其他方 building stone;alabaster, NZ,SG)
法僅粗切成長方形（包 merely cut, by sawing or
括方形）之板塊，其長 otherwise, into blocks or
、寬、高均分別在 slabs of a rectangular
(including square) shape,
１．５公尺、１公尺、
with a length, width and
０．５公尺或以上者 height of 1.5 m, 1 m and 0.5
m or more, respectively.
2515.20.29 00 7 其他石灰石及其他石灰 Other ecaussine and other TNE 7.5% 免稅Free 7.5% MW0
質紀念碑用或建築用石 calcareous monumental or (PA,GT,NI,SV,HN,
；雪花石膏，用鋸或其 building stone; alabaster, NZ,SG)
他方法僅粗切成長方形 merely cut, by sawing or
（包括方形）之板塊 otherwise, into blocks or
2516 花崗岩、斑岩、玄武岩、 Granite, porphyry, basalt,

砂岩及其他紀念碑或建築 sandstone and other monumental
用石，不論是否用鋸或其 or building stone, whether or not
他方法粗切成長方形（包 roughly trimmed or merely cut,
括方形）之板塊 by sawing or otherwise, into
(including square) shape.
－花崗岩︰ -Granite:
2516.11 原石或略加修整 Crude or roughly trimmed
2516.11.00 00 0 花崗岩，原石或略加修 Granite, crude or roughly TNE 免稅Free 免稅Free 免稅Free

整 trimmed (PA,GT,NI,SV,HN,
NZ,SG)
2516.12 用鋸或其他方法僅粗加 Merely cut, by sawing or
切成長方形（包括方形 otherwise, into blocks or slabs
）之板塊 of a rectangular (including
square) shape
376 Ch. 25 376

國定稅率
Tariff Rate
碼 Unit 規
2516.12.10 00 7 花崗岩，用鋸或其他方 Granite, merely cut, by TNE 免稅Free 免稅Free 免稅Free

法僅粗加切成長方形 sawing or otherwise, into (PA,GT,NI,SV,HN,
（包括方形）板塊，其 blocks or slabs of a NZ,SG)
長、寬、高均分別在 rectangular (including
１．５公尺、１公尺、 square) shape, with a length,
０．５公尺或以上者 width and height of 1.5 m, 1
m and 0.5 m or more,
respectively.
2516.12.90 00 0 其他花崗岩，用鋸或其 Other granite, merely cut, by TNE 6% 免稅Free 7.5% MW0
他方法僅粗加切成長方 sawing or otherwise, into (PA,GT,NI,SV,HN,
形（包括方形）板塊 blocks or slabs of a NZ,SG)
square) shape
2516.20 砂岩 Sandstone
2516.20.10 00 7 砂岩，原石或略加修整 Sandstone, crude or roughly TNE 免稅Free 免稅Free 免稅Free

trimmed (PA,GT,NI,SV,HN,
NZ,SG)
2516.20.21 00 4 砂岩，用鋸或其他方法 Sandstone, merely cut, by TNE 免稅Free 免稅Free 免稅Free
僅粗加切成長方形（包 sawing or otherwise, into (PA,GT,NI,SV,HN,
括方形）板塊，其長、 blocks or slabs of a NZ,SG)
寬、高均分別在 rectangular (including
１．５公尺、１公尺、 square) shape, with a length,
０．５公尺或以上者 width and height of 1.5 m, 1
m and 0.5 m or more,
respectively.
2516.20.29 00 6 其他砂岩，用鋸或其他 Other sandstone, merely cut, TNE 7.5% 免稅Free 7.5%
方法僅粗加切成長方形 by sawing or otherwise, into (PA,GT,NI,SV,HN,
（包括方形）板塊 blocks or slabs of a NZ,SG)
square)
2516.90 其他紀念碑或建築用石 Other monumental or building

stone
2516.90.10 00 2 其他紀念碑或建築用石 Other monumental or TNE 免稅Free 免稅Free 免稅Free

，原石或略加修整 building stone, crude or (PA,GT,NI,SV,HN,
roughly trimmed NZ,SG)
2516.90.21 00 9 其他紀念碑或建築用石 Other monumental or TNE 免稅Free 免稅Free 免稅Free

，用鋸或其他方法僅粗 building stone, merely cut, by (PA,GT,NI,SV,HN,
加切成長方形（包括方 sawing orotherwise, into NZ,SG)
形）之板塊，其長、寬 blocks or slabs of a
、高均分別在１．５公 rectangular (including
尺、１公尺、０．５公 square) shape, with a length,
尺或以上者
mand 0.5 m or more,
respectively.
2516.90.29 00 1 其他紀念碑或建築用石 Other monumental or TNE 7.5% 免稅Free 7.5% MW0

，用鋸或其他方法僅粗 building stone, merely cut, by (PA,GT,NI,SV,HN,
加切成長方形（包括方 sawing or otherwise, into NZ,SG)
形）之板塊 blocks or slabs of a
square) shape
377 Ch. 25 377

國定稅率
Tariff Rate
碼 Unit 規
2517 通常作混凝土集料、築路 Pebbles, gravel, broken or

、鐵道路基或其他路基用 crushed stone, of a kind
卵石、礫石、碎石，海濱 commonly used for concrete
沙石（巨礫）及火石（燧 aggregates, for road metalling or
石），不論是否經加熱處 for railway or other ballast,
理；礦渣、熔渣或類似工 shingle and flint, whether or not
heat-treated; macadam of slag,
業廢料，不論是否與本節
dross or similar industrial waste,
第一部分所列之材料混合 whether or not incorporating the
；加瀝青舖路碎石；第 materials cited in the first part of
２５１５或２５１６節所 the heading; tarred macadam;
列各種石料之碎粒、碎屑 granules, chippings and powder,
及粉末，不論是否經加熱 of stones of heading 25.15 or
處理 25.16, whether or not heat-
treated
2517.10 通常作混凝土集料、築 Pebbles, gravel, broken or

路、鐵道路基或其他路 crushed stone, of a kind
基用卵石、礫石、碎石 commonly used for concrete
，海濱沙石（巨礫）及 aggregates, for road metalling
火石（燧石），不論是 or for railway or other ballast,
否經加熱處理 shingle and flint, whether or
not heat-treated
2517.10.10 00 8 海濱沙石（巨礫）及火 Shingle and flint (including TNE 1% 免稅Free 2.5%

石（燧石），不論是否 flint pebbles), whether or not (PA,GT,NI,SV,HN,
經加熱處理 heat-treated NZ,SG)
2517.10.90 00 1 其他通常作混凝土集料 Other pebbles, gravel, broken TNE 1% 免稅Free 2.5% 111
、築路、鐵道路基或其 or crushed stone, of a kind (PA,GT,NI,SV,HN,
他路基用卵石、礫石、 commonly used for concrete NZ,SG)
碎石，不論是否經加熱 aggregates, for road
處理 metalling or for railway or
other ballast, whether or not
heat-treated
2517.20 礦渣、熔渣或類似工業 Macadam of slag, dross or

廢料，不論是否與第 similar industrial waste,
２５１７１０目所列之 whether or not incorporating
材料混合 the materials cited in
subheading 2517.10
2517.20.00 00 8 礦渣、熔渣或類似工業 Macadam of slag, dross or TNE 1% 免稅Free 2.5%

廢料，不論是否與第 similar industrial waste, (PA,GT,NI,SV,HN,
２５１７１０目所列之 whether or not incorporating NZ,SG)
材料混合 the materials cited in
subheading 2517.10
2517.30 加瀝青舖路碎石 Tarred macadam
2517.30.00 00 6 加瀝青舖路碎石 Tarred macadam TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
─第２５１５或 -Granules, chippings and
２５１６節所列各種石 powder, of stones of heading
料之碎粒、碎屑及粉末 25.15 or 25.16, whether or not
，不論是否經加熱處理 heat-treated :
：
2517.41 大理石 Of marble
2517.41.00 00 3 大理石碎粒、碎屑及粉 Granules, chippings and TNE 1% 免稅Free 2.5%

末，不論是否經加熱處 powder, of marble, whether (PA,GT,NI,SV,HN,
理 or not heat-treated NZ,SG)
378 Ch. 25 378

國定稅率
Tariff Rate
碼 Unit 規
2517.49.00 00 5 其他第２５１５或 Other granules, chippings TNE 免稅Free 免稅Free 2.5%

２５１６節所列各種石 and powder, of stones of (PA,GT,NI,SV,HN,
料之碎粒、碎屑及粉末 heading 25.15 or 25.16, NZ,SG)
，不論是否經加熱處理 whether or not heat-treated
2518 白雲石，不論其是否煅燒 Dolomite, whether or not

或燒結，其包括用鋸或其 calcined; dolomite roughly
他方法略加修整切割成長 trimmed or merely cut, by
方形（包括方形）板或塊 sawing or otherwise, into blocks
狀之白雲石；白雲石搪爐 or slabs of a rectangular
混合料 (including square) shape;
agglomerated dolomite
(including tarred dolomite)
2518.10 未煅燒或未燒結之白雲 Dolomite not calcined

石
2518.10.00 00 9 未煅燒或未燒結之白雲 Dolomite not calcined TNE 免稅Free 免稅Free 免稅Free MW0
石 (PA,GT,NI,SV,HN,
NZ,SG)
2518.20 已煅燒或已燒結之白雲 Calcined dolomite
石
2518.20.00 00 7 已煅燒或已燒結之白雲 Calcined dolomite TNE 免稅Free 免稅Free 免稅Free MW0

石 (PA,GT,NI,SV,HN,
NZ,SG)
2518.30 白雲石搪爐混合料 Dolomite ramming mix
2518.30.00 00 5 白雲石搪爐混合料 Dolomite ramming mix TNE 1% 免稅Free 2.5% MW0

(PA,GT,NI,SV,HN,
NZ,SG)
2519 天然碳酸鎂（菱鎂礦 Natural magnesium carbonate
）；熔結氧化鎂；僵燒 (Magnesite); fused magnesia;
（燒結）氧化鎂，不論燒 dead-burned (sintered)
結前是否加有少量其他氧 magnesia, whether or not
化物；其他氧化鎂，不論 containing small quantities of
是否純粹 other oxides added before
sintering; other magnesium
oxide, wheteher or not pure
2519.10 天然碳酸鎂（菱鎂礦） Natural magnesium carbonate

(Magnesite)
2519.10.00 00 8 天然碳酸鎂（菱鎂礦） Natural magnesium carbonate TNE 免稅Free 免稅Free 免稅Free

(Magnesite) (PA,GT,NI,SV,HN,
NZ,SG)
2519.90.00 00 1 熔結氧化鎂；僵燒（燒 Fused magnesia; dead-burned TNE 免稅Free 免稅Free 2.5% 508
結）氧化鎂，不論燒結 (sintered) magnesia, whether (PA,GT,NI,SV,HN,
前是否加有少量其他氧 or not containing small NZ,SG)
化物；其他氧化鎂，不 quantities of other oxides
論是否純粹 added before sintering; other
magnesium oxide, whether or
not pure
2520 石膏；無水石膏（硬石膏 Gypsum; anhydrite; plasters

）；熟石膏（由焙製石膏 (consisting of calcined gypsum
或硫酸鈣組成），不論是 or calcium sulphate) whether or
否著色或加入少量速凝劑 not coloured, with or without
或緩凝劑 small quantities of accelerators
or retarders
2520.10 石膏；無水石膏（硬石 Gypsum; anhydrite

膏）
379 Ch. 25 379

國定稅率
Tariff Rate
碼 Unit 規
2520.10.10 00 3 石膏，不論是否著色 Gypsum, whether or not TNE 免稅Free 免稅Free 2.5% 508
coloured (PA,GT,NI,SV,HN,
NZ,SG)
2520.10.20 00 1 無水石膏（硬石膏 Anhydrite, whether or not TNE 免稅Free 免稅Free 2.5%
），不論是否著色 coloured (PA,GT,NI,SV,HN,
NZ,SG)
2520.20 熟石膏 Plasters
2520.20.00 00 3 熟石膏 Plasters TNE 免稅Free 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2521 助熔用石灰石；供製造石 Limestone flux; limestone and
灰或水泥用石灰石及其他 other calcareous stone, of a kind
鈣質石 used for the manufacture of lime
or cement
2521.00 助熔用石灰石；供製造 Limestone flux; limestone and

石灰或水泥用石灰石及 other calcareous stone, of a
其他鈣質石 kind used for the manufacturre
of lime or cement
2521.00.00 00 6 助熔用石灰石；供製造 Limestone flux; limestone TNE 免稅Free 免稅Free 2.5% MW0
石灰或水泥用石灰石及 and other calcareous stone, of (PA,GT,NI,SV,HN,
其他鈣質石 a kind used for the NZ,SG)
manufacture of lime or
cement
2522 生石灰、熟石灰及水硬性 Quicklime, slaked lime and

石灰（第２８２５節之氧 hydraulic lime, other than
化鈣及氫氧化鈣除外） calcium oxide and hydroxide of
heading 28.25
2522.10 生石灰 Quicklime
2522.10.00 00 3 生石灰 Quicklime TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2522.20 熟石灰 Slaked lime
2522.20.00 00 1 熟石灰 Slaked lime TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2522.30 水硬性石灰 Hydraulic lime
2522.30.00 00 9 水硬性石灰 Hydraulic lime TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2523 卜特蘭水泥、鋁質水泥、 Portland cement, aluminous
熔渣水泥、過硫酸水泥及 cement, slag cement,
其他類似之水硬性水泥 supersulphate cement and other
，不論是否著色或呈熔滓 similar hydraulic cements,
狀 whether or not coloured or in the
form of clinkers
2523.10 水泥熟料 Cement clinkers
2523.10.10 00 0 白色水泥 Clinker, cement, white TNE 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2523.10.90 00 3 其他水泥熟料 Other cement clinkers TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
－卜特蘭水泥︰ -Portland cement:
2523.21 白水泥，不論是否人工 White cement, whether or not

著色 artificially coloured
380 Ch. 25 380

國定稅率
Tariff Rate
碼 Unit 規
2523.21.00 00 9 白水泥，不論是否人工 White cement, whether or not TNE 5% 免稅Free 7.5% T

著色 artificially coloured (PA,GT,NI,SV,HN,
NZ,SG)
2523.29.10 00 9 白色或染色卜特蘭水泥 Portland cement, white or TNE 5% 免稅Free 7.5% T

NZ,SG)
2523.29.90 00 2 其他卜特蘭水泥 Other portland cement TNE 免稅Free 免稅Free 免稅Free T C02
(PA,GT,NI,SV,HN,
NZ,SG)
2523.30 鋁質水泥 Aluminous cement
2523.30.00 00 8 鋁質水泥 Aluminous cement TNE 免稅Free 免稅Free 免稅Free T

(PA,GT,NI,SV,HN,
NZ,SG)
2523.90 其他水硬性水泥 Other hydraulic cements
2523.90.10 00 3 白色或染色水硬性水泥 Hydraulic cements, white or TNE 5% 免稅Free 7.5% T

NZ,SG)
2523.90.90 00 6 其他水硬性水泥 Other hydraulic cements TNE 免稅Free 免稅Free 免稅Free T C02
(PA,GT,NI,SV,HN,
NZ,SG)
2524 石棉 Asbestos
2524.10 青石棉 Of crocidolite
2524.10.00 00 1 青石棉 Of crocidolite TNE 2.5% 免稅Free 10% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2524.90.00 00 4 其他石棉 Other asbestos TNE 2.5% 免稅Free 10% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2525 雲母，包括劈開片；廢雲 Mica, including splittings; mica
母 waste
2525.10 未加工雲母及割開成薄 Crude mica and mica rifted

片或劈開片 into sheets or splittings
2525.10.00 00 0 未加工雲母及割開成薄 Crude mica and mica rifted TNE 免稅Free 免稅Free 2.5%
片或劈開片 into sheets or splittings (PA,GT,NI,SV,HN,
NZ,SG)
2525.20 雲母粉 Mica powder
2525.20.00 00 8 雲母粉 Mica powder TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2525.30 廢雲母 Mica waste
2525.30.00 00 6 廢雲母 Mica waste TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2526 天然皂石，不論是否用鋸 Natural steatite, whether or not
或其他方法粗加切成長方 roughly trimmed or merely cut,
形（包括方形）之板或塊 by sawing or otherwise, into
；滑石 blocks or slabs of a rectangular
(including square) shape; talc
2526.10 未壓碎，未磨粉 Not crushed, not powdered
2526.10.00 00 9 天然皂石及滑石，未壓 Natural steatite and talc, not TNE 免稅Free 免稅Free 2.5%
碎，未磨粉 crushed, not powdered (PA,GT,NI,SV,HN,
NZ,SG)
2526.20 已壓碎或磨成粉者 Crushed or powdered
381 Ch. 25 381

國定稅率
Tariff Rate
碼 Unit 規
2526.20.00 00 7 天然皂石及滑石，已壓 Natural steatite and talc, TNE 免稅Free 免稅Free 2.5% 508
碎或磨成粉 crushed or powdered (PA,GT,NI,SV,HN,
NZ,SG)
2528 天然硼酸鹽及其精礦（不 Natural borates and concentrates
論是否煅燒），但自其天 thereof (whether or not
然鹽水中析離之硼酸鹽除 calcined), but not including
外；以乾重量計算其硼酸 borates separated from natural
（Ｈ３ＢＯ３）成分在 brine; natural boric acid
８５％及以下之天然硼酸 containing not more than 85% of
H3BO3 calculated on the dry
weight
2528.00 天然硼酸鹽及其精礦 Natural borates and

（不論是否煅燒），但 concentrates thereof (whether
自其天然鹽水中析離之 or not calcined), but not
硼酸鹽除外；以乾重量 including borates separated
計算其硼酸 from natural brine; natural
（Ｈ３ＢＯ３）成分在 boric acid containing not more
than 85% of H3BO3 calculated
８５％及以下之天然硼
on the dry weight
酸
2528.00.00 天然硼酸鹽及其精礦 Natural borates and 免稅Free 免稅Free 2.5%

（不論是否煅燒），但 concentrates thereof (whether (PA,GT,NI,SV,HN,
自其天然鹽水中析離之 or not calcined), but not NZ,SG)
硼酸鹽除外；以乾重量 including borates separated
計算其硼酸 from natural brine; natural
（Ｈ３ＢＯ３）成分在 boric acid containing not
more than 85% of H3BO3
８５％及以下之天然硼
calculated on the dry weight
酸
10 7 天然硼砂及其精礦 Natural sodium borates and TNE

（不論是否煅燒） concentrates thereof
(whether or not calcined)
90 0 其他天然硼酸鹽及其 Other natural borates and TNE

精礦（不論是否煅燒 concentrates thereof
），但自其天然鹽水 (whether or not calcined),
中析離之硼酸鹽除外 but not including borates
；以乾重量計算其硼 separated from natural
酸（Ｈ３ＢＯ３）成 brine; natural boric acid
containing not more than
分在８５％及以下之
85% of H3BO3 calculated
天然硼酸 on the dry weight
2529 長石；白榴石；霞石及霞 Felspar; leucite; nepheline and

石正長嚴；螢石 nepheline syenite; fluorspar
2529.10 長石 Felspar
2529.10.00 00 6 長石 Felspar TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
－螢石︰ -Fluorspar:
2529.21 含重量百分比９７％及 Containing by weight 97% or

以下之氟化鈣 less of calcium fluoride
2529.21.00 00 3 螢石，含重量百分比 Fluorspar, containing by TNE 免稅Free 免稅Free 2.5%

９７％及以下之氟化鈣 weight 97% or less of (PA,GT,NI,SV,HN,
calcium fluoride NZ,SG)
2529.22 含重量百分比超過 Containing by weight more

９７％之氟化鈣 than 97% of calcium fluoride
382 Ch. 25 382

國定稅率
Tariff Rate
碼 Unit 規
2529.22.00 00 2 螢石，含重量百分比超 Fluorspar, containing by KGM 免稅Free 免稅Free 2.5%

過９７％之氟化鈣 weight more than 97% of (PA,GT,NI,SV,HN,
calcium fluoride NZ,SG)
2529.30 白榴石；霞石及霞石正 Leucite; nepheline and

長岩 nepheline syenite
2529.30.00 00 2 白榴石；霞石及霞石正 Leucite; nepheline and TNE 免稅Free 免稅Free 2.5%

長岩 nepheline syenite (PA,GT,NI,SV,HN,
NZ,SG)
2530 未列名礦物質 Mineral substances not
2530.10 未膨脹之蛭石、珍珠岩 Vermiculite, perlite and

及綠泥石 chlorites, unexpanded
2530.10.10 00 1 未膨脹之蛭石（片狀蛭 Vermiculite (exfoliated TNE 免稅Free 免稅Free 2.5%

石列入第６８０６節） vermiculite is classified in (PA,GT,NI,SV,HN,
heading 68.06), unexpanded NZ,SG)
2530.10.20 00 9 未膨脹之珍珠岩及綠泥 Perlite and chlorites, TNE 免稅Free 免稅Free 1%

石 unexpanded (PA,GT,NI,SV,HN,
NZ,SG)
2530.20 硫鎂礬、瀉利鹽（天然 Kieserite, epsomite (natural
硫酸鎂） magnesium sulphates)
2530.20.00 00 1 硫鎂礬、瀉利鹽（天然 Kieserite, epsomite (natural TNE 1% 免稅Free 1%

硫酸鎂） magnesium sulphates) (PA,GT,NI,SV,HN,
NZ,SG)
2530.90.10 00 4 海泡石（包括已凝集者 Meerschaum or sepiolites KGM 2.5% 免稅Free 5%

） (including agglomerated) (PA,GT,NI,SV,HN,
NZ,SG)
2530.90.20 00 2 天然硫化砷（石黃、雄 Natural arsenic sulphides KGM 2.5% 免稅Free 5% 502
黃）及國藥用琥珀碎等 (hartall orpiment and realgar) (PA,GT,NI,SV,HN,
and amber (including NZ,SG)
agglomerated), crushed, for
medicinal use
2530.90.30 00 0 黑玉 Jet KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2530.90.40 00 8 微粒鋯石粉 Micronised zircon flour TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2530.90.50 00 5 琥珀碎（非國藥用） Amber, crushed (not for KGM 2.5% 免稅Free 5%
medicinal use) (PA,GT,NI,SV,HN,
NZ,SG)
2530.90.60 00 3 土色料 Earth colours TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2530.90.71 00 0 天然冰晶石 Natural cryolite TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2530.90.72 00 9 天然錐冰晶石 Natural chiolite TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2530.90.80 00 9 天然雲母狀氧化鐵 Natural micaceous iron TNE 2.5% 免稅Free 5%
oxides (PA,GT,NI,SV,HN,
NZ,SG)
2530.90.91 00 6 未列名粗製礦物質藥材 Medicinal substances, KGM 2.5% 免稅Free 2.5% 502
mineral, crude (PA,GT,NI,SV,HN,
NZ,SG)
2530.90.99 其他未列名礦物質 Other mineral substances, 1% 免稅Free 1%
n.e.s. (PA,GT,NI,SV,HN,
NZ,SG)
383 Ch. 25 383

國定稅率
Tariff Rate
碼 Unit 規
10 6 稀土礦石及其精砂 Rare earth ores and TNE 541

concentrates S01
20 4 未加工土壤（包含花 Unworked soils (including TNE B01

園土、荒澤土、沼澤 garden soils, wetland soils,
土、泥灰土、沖積土 bog soils, marl soils,
、腐葉土等）或符合 alluvial soils, leaf mold
本章章註１之加工土 soils, etc.) or worked soils
壤（如赤玉土等） specified in Subheading
note 1 to this chapter (for
example,akadama soils,etc.)
90 9 其他未列名礦物質 Other mineral TNE MP1

substances,n.e.s.
384 Ch. 25 384

第２６章　 CHAPTER 26
礦石、熔渣及礦灰 ORES, SLAG AND ASH

（甲）經處理供舖路之熔渣或類似之工業廢渣（第2517 (a) Slag or similar industrial waste prepared as macadam
節）； (heading 25.17);
（乙）天然碳酸鎂（菱鎂礦），不論是否已煆燒（第2519 (b) Natural magnesium carbonate (magnesite), whether or not
節）； calcined (heading 25.19);
（丙）主要由此石油類組成之石油儲存槽的沈積物（第 (c) Sludges from the storage tanks of petroleum oils consisting
2710節）； mainly of such oils (heading 27.10);
（丁）第31章之鹼性熔渣； (d) Basic slag of Chapter 31;
（戊）熔渣絨、岩石絨或類似之礦物絨（第6806節）； (e) Slag wool, rock wool or similar mineral wools (heading
68.06);
（己）貴金屬或被覆貴金屬之金屬廢料或碎屑；其他含貴 (f) Waste or scrap of precious metal or of metal clad with
金屬或含貴金屬化合物之廢料或碎屑等主要係用於 precious metal; other waste or scrap containing precious
貴金屬之回收者（第7112節）；或 metal or precious metal compounds, of a kind used
principally for the recovery of precious metal (heading
71.12); or
（庚）由任何熔煉方法所產生之銅、鎳或鈷礦泥（第15 (g) Copper, nickel or cobalt mattes produced by any process
類）。 of smelting (Section XV).
二、第2601至2617節所稱「礦砂」係指礦物學上各種礦物 2.- For the purposes of headings 26.01 to 26.17, the term “
在冶金工業上實際用以提煉水銀，第2844節之金屬或 ores ” means minerals of mineralogical species actually
第14或15類之金屬，縱使該礦石擬作非冶金用者，但 used in the metallurgical industry for the extraction of
第2601至2617節並不包括冶金工業以非正常處理方法 mercury, of the metals of heading 28.44 or of the metals
所用之各種礦物。 of Section XIV or XV, even if they are intended for non-
metallurgical purposes. Headings 26.01 to 26.17 do not,
however, include minerals which have been submitted to
processes not normal to the metallurgical industry.
三、第2620節僅適用於： 3.- Heading 26.20 applies only to :
（甲）在工業上提煉金屬或作為產製金屬化合物基本原料 (a) Slag, ash and residues of a kind used in industry either for
的灰末及渣滓，但不包括都市廢棄物焚化後之熔 the extraction of metals or as a basis for the manufacture
渣、灰末及渣滓（第2621節）；及 of chemical compounds of metals, excluding ash and
residues from the incineration of municipal waste (heading
26.21); and
（乙）用以提煉砷或金屬或製造其化合物之含砷熔渣、灰 (b) Slag, ash and residues containing arsenic, whether or not
末及渣滓，不論其是否含有金屬。 containing metals, of a kind used either for the extraction
of arsenic or metals or for the manufacture of their
chemical compounds.
一、第262021目所稱「含鉛汽油沈積物與含鉛抗震化合物 1.- For the purposes of subheading 2620.21, “ leaded
沈積物」意指來自含鉛汽油與含鉛抗震化合物（如四 gasoline sludges and leaded anti-knock compound sludges
乙基鉛）儲存槽之沈積物，本質上其為由鉛、鉛化合 ” mean sludges obtained from storage tanks of leaded
物及氧化鐵組成。 gasoline and leaded anti-knock compounds (for example,
tetraethyllead), and consisting essentially of lead, lead
compounds and iron oxide.
二、用以提煉砷或金屬或製造其化合物之含砷、汞、鉈或 2.- Slag, ash and residues containing arsenic, mercury,
其混合物之熔渣、灰末及渣滓，歸列第262060目。 thallium or their mixtures, of a kind used for the
extraction of arsenic or those metals or for the
manufacture of their chemical compounds, are to be
classified in subheading 2620.60.
385 Ch. 26 385

國定稅率
Tariff Rate
碼 Unit 規
2601 鐵礦石及其精砂，包括已 Iron ores and concentrates,

焙燒之硫化鐵礦石 including roasted iron pyrites
－鐵礦石及其精砂，已 -Iron ores and concentrates,

焙燒之硫化鐵礦石除外 other than roasted iron pyrites :
︰
2601.11 未凝聚 Non-agglomerated
2601.11.00 00 6 未凝聚之鐵礦石及其精 Iron ores and concentrates, TNE 免稅Free 免稅Free 免稅Free
砂，已焙燒之硫化鐵礦 other than roasted iron (PA,GT,NI,SV,HN,
石除外 pyrites, non-agglomerated NZ,SG)
2601.12 已凝聚 Agglomerated
2601.12.00 00 5 已凝聚之鐵礦石及其精 Iron ores and concentrates, TNE 免稅Free 免稅Free 免稅Free
砂，已焙燒之硫化鐵礦 other than roasted iron (PA,GT,NI,SV,HN,
石除外 pyrites, agglomerated NZ,SG)
2601.20 已焙燒之硫化鐵礦石 Roasted iron pyrites
2601.20.00 00 5 已焙燒之硫化鐵礦石 Roasted iron pyrites TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2602 錳礦石及其精砂，包括鐵 Manganese ores and
錳礦石及其精砂以乾基重 concentrates, including
量計算含錳量在２０％及 ferruginous manganese ores and
以上者 concentrates with a manganese
content of 20% or more,
2602.00 錳礦石及其精砂，包括 Manganese ores and

鐵錳礦石及其精砂以乾 concentrates, including
基重量計算含錳量在 ferruginous manganese ores
２０％及以上者 and concentrates with a
manganese content of 20% or
more, calculated on the dry
weight
2602.00.00 00 8 錳礦石及其精砂，包括 Manganese ores and TNE 免稅Free 免稅Free 免稅Free

鐵錳礦石及其精砂以乾 concentrates, including (PA,GT,NI,SV,HN,
基重量計算含錳量在 ferruginous manganese ores NZ,SG)
２０％及以上者 and concentrates with a
manganese content of 20% or
more, calculated on the dry
weight
2603 銅礦石及其精砂 Copper ores and concentrates
2603.00 銅礦石及其精砂 Copper ores and concentrates
2603.00.00 00 7 銅礦石及其精砂 Copper ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2604 鎳礦石及其精砂 Nickel ores and concentrates
2604.00 鎳礦石及其精砂 Nickel ores and concentrates
2604.00.00 00 6 鎳礦石及其精砂 Nickel ores and concentrates TNE 免稅Free 免稅Free 免稅Free S01
(PA,GT,NI,SV,HN,
NZ,SG)
2605 鈷礦石及其精砂 Cobalt ores and concentrates
2605.00 鈷礦石及其精砂 Cobalt ores and concentrates
2605.00.00 00 5 鈷礦石及其精砂 Cobalt ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
386 Ch. 26 386
國定稅率
Tariff Rate
碼 Unit 規
2606 鋁礦石及其精砂 Aluminium ores and

concentrates
2606.00 鋁礦石及其精砂 Aluminium ores and

concentrates
2606.00.10 00 2 三水鋁石 Gibbsite TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2606.00.20 00 0 水鋁土（勃姆鉛礦） Bochmite TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2606.00.30 00 8 水鋁石 Diaspore, natural TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2606.00.90 00 5 其他鋁礦石及精砂 Other aluminium ores and TNE 免稅Free 免稅Free 免稅Free
concentrates (PA,GT,NI,SV,HN,
NZ,SG)
2607 鉛礦石及其精砂 Lead ores and concentrates
2607.00 鉛礦石及其精砂 Lead ores and concentrates
2607.00.00 00 3 鉛礦石及其精砂 Lead ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2608 鋅礦石及其精砂 Zinc ores and concentrates
2608.00 鋅礦石及其精砂 Zinc ores and concentrates
2608.00.00 00 2 鋅礦石及其精砂 Zinc ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2609 錫礦石及其精砂 Tin ores and concentrates
2609.00 錫礦石及其精砂 Tin ores and concentrates
2609.00.00 00 1 錫礦石及其精砂 Tin ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2610 鉻礦石及其精砂 Chromium ores and concentrates
2610.00 鉻礦石及其精砂 Chromium ores and

concentrates
2610.00.00 00 8 鉻礦石及其精砂 Chromium ores and TNE 免稅Free 免稅Free 免稅Free S01
NZ,SG)
2611 鎢礦石及其精砂 Tungsten ores and concentrates
2611.00 鎢礦石及其精砂 Tungsten ores and concentrates
2611.00.00 00 7 鎢礦石及其精砂 Tungsten ores and TNE 免稅Free 免稅Free 免稅Free S01
NZ,SG)
2612 鈾或釷礦石及其精砂 Uranium or thorium ores and
concentrates
2612.10 鈾礦石及其精砂 Uranium ores and concentrates
2612.10.00 00 4 鈾礦石及其精砂 Uranium ores and TNE 免稅Free 免稅Free 免稅Free 581 541
concentrates (PA,GT,NI,SV,HN, S01
NZ,SG)
2612.20 釷礦石及其精砂 Thorium ores and concentrates
2612.20.00 00 2 釷礦石及其精砂 Thorium ores and TNE 免稅Free 免稅Free 免稅Free 581 541
NZ,SG)
387 Ch. 26 387

國定稅率
Tariff Rate
碼 Unit 規
2613 鉬礦石及其精砂 Molybdenum ores and

concentrates
2613.10 已焙燒 Roasted
2613.10.00 00 3 已焙燒之鉬礦石及其精 Molybdenum ores and TNE 免稅Free 免稅Free 免稅Free S01
砂 concentrates, roasted (PA,GT,NI,SV,HN,
NZ,SG)
2613.90.00 00 6 未焙燒之鉬礦石及其精 Molybdenum ores and TNE 免稅Free 免稅Free 免稅Free S01
砂 concentrates, not roasted (PA,GT,NI,SV,HN,
NZ,SG)
2614 鈦礦石及其精砂 Titanium ores and concentrates
2614.00 鈦礦石及其精砂 Titanium ores and concentrates
2614.00.00 00 4 鈦礦石及其精砂 Titanium ores and TNE 免稅Free 免稅Free 免稅Free S01
NZ,SG)
2615 鈮、鈤、釩或鋯礦石及其 Niobium, tantalum, vanadium or
精砂 zirconium ores and concentrates
2615.10 鋯礦石及其精砂 Zirconium ores and

concentrates
2615.10.00 00 1 鋯礦石及其精砂 Zirconium ores and TNE 免稅Free 免稅Free 免稅Free S01
NZ,SG)
2615.90.00 鈮、鈤、釩礦石及其精 Niobium, tantalum or 免稅Free 免稅Free 免稅Free

砂 vanadium ores and (PA,GT,NI,SV,HN,
concentrates NZ,SG)
10 2 釩鈾鉀礦石及其精砂 Carnotite ores and TNE 581 541

concentrates
90 5 其他鈮、鈤、釩礦石 Other niobium, tantalum or TNE

及其精砂 vanadium ores and
concentrates
2616 貴金屬礦石及其精砂 Precious metal ores and

concentrates
2616.10 銀礦石及其精砂 Silver ores and concentrates
2616.10.00 00 0 銀礦石及其精砂 Silver ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2616.90.10 00 1 鉑礦石及其精砂 Platinum ores and TNE 免稅Free 免稅Free 免稅Free

NZ,SG)
2616.90.20 00 9 金礦石及其精砂 Gold ores and concentrates TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2616.90.90 00 4 其他貴金屬礦石及其精 Other precious metal ores TNE 免稅Free 免稅Free 免稅Free
砂 and concentrates (PA,GT,NI,SV,HN,
NZ,SG)
2617 其他礦石及其精砂 Other ores and concentrates
2617.10 銻礦石及其精砂 Antimony ores and

concentrates
388 Ch. 26 388

國定稅率
Tariff Rate
碼 Unit 規
2617.10.00 00 9 銻礦石及其精砂 Antimony ores and TNE 免稅Free 免稅Free 免稅Free

NZ,SG)
2617.90.11 00 9 辰砂、硃砂 Cinnabar blende, cinnabarite TNE 免稅Free 免稅Free 免稅Free 501
blende (PA,GT,NI,SV,HN,
NZ,SG)
2617.90.19 00 1 其他汞礦（水銀礦）石 Other mercury ores and TNE 免稅Free 免稅Free 免稅Free
及精砂 concentrates (PA,GT,NI,SV,HN,
NZ,SG)
2617.90.90 未列名礦石及其精砂 Ores and concentrates, n.e.s. 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
10 1 未列名放射性礦物之 Radioactive minerals ores, TNE 581 541
礦石及其精砂 and concentrates, n.e.s. S01
90 4 其他未列名礦石及其 Other ores and TNE

精砂 concentrates, n.e.s.
2618 冶煉鋼（鐵）所產生之粒 Granulated slag (slag sand) from

狀熔渣（熔渣砂粒） the manufacture of iron or steel
2618.00 冶煉鋼（鐵）所產生之 Granulated slag (slag sand)

粒狀熔渣（熔渣砂粒） from the manufacture of iron
or steel
2618.00.00 00 0 冶煉鋼（鐵）所產生之 Granulated slag (slag sand) TNE 免稅Free 免稅Free 免稅Free
粒狀熔渣（熔渣砂粒） from the manufacture of iron (PA,GT,NI,SV,HN,
or steel NZ,SG)
2619 冶煉鋼（鐵）所產生之熔 Slag, dross (other than

渣、浮渣（粒狀熔渣除外 granulated slag),scalings and
）銹皮（鐵屑）及其他廢 other waste from the
料 manufacture of iron or steel
2619.00 冶煉鋼（鐵）所產生之 Slag, dross (other than

熔渣、浮渣（粒狀熔渣 granulated slag),scalings and
除外）銹皮（鐵屑）及 other waste from the
其他廢料 manufacture of iron or steel
2619.00.00 00 9 冶煉鋼（鐵）所產生之 Slag, dross (other than TNE 免稅Free 免稅Free 免稅Free
熔渣、浮渣（粒狀熔渣 granulated slag), scalings and (PA,GT,NI,SV,HN,
除外）銹皮（鐵屑）及 other waste from the NZ,SG)
其他廢料 manufacture of iron or steel
2620 含有金屬、砷或其化合物 Slag, ash and residues (other

之熔渣、灰末及渣滓（煉 than from the manufacture of
製鋼鐵所產生的灰、渣除 iron or steel), containing metals
外） or metal compounds
－含鋅為主︰ -Containing mainly zinc:
2620.11 粗鋅 Hard zinc spelter
2620.11.00 00 3 粗鋅 Hard zinc spelter TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2620.19.00 00 5 其他含鋅或鋅化合物之 Other slag, ash and residues, TNE 免稅Free 免稅Free 免稅Free
熔渣、灰末及渣滓（粗 containing zinc or zinc (PA,GT,NI,SV,HN,
鋅列入 compounds, (hard zinc NZ,SG)
２６２０．１１） spelter is classified in
2620.11)
389 Ch. 26 389

國定稅率
Tariff Rate
碼 Unit 規
－含鉛為主： -Containing mainly lead :
2620.21 含鉛汽油沈積物及含鉛 Leaded gasoline sludges and

抗震化合物沈積物 leaded anti-knock compound
sludges
2620.21.00 00 1 含鉛汽油沉積物及含鉛 Leaded gasoline sludges and TNE 免稅Free 免稅Free 免稅Free
抗震化合物成沉積物 leaded anti-knock compound (PA,GT,NI,SV,HN,
sludges NZ,SG)
2620.29.00 00 3 其他含鉛或鉛化合物之 Slag, ash and residues, TNE 免稅Free 免稅Free 免稅Free
熔渣、灰末及渣滓 containing lead or lead (PA,GT,NI,SV,HN,
compounds NZ,SG)
2620.30 含銅為主 Containing mainly copper
2620.30.00 00 0 含銅或銅化合物之熔渣 Slag, ash and residues, TNE 免稅Free 免稅Free 免稅Free
、灰末及渣滓 containing copper or copper (PA,GT,NI,SV,HN,
compounds NZ,SG)
2620.40 含鋁為主 Containing mainly aluminium
2620.40.00 00 8 含鋁或鋁化合物之熔渣 Slag, ash and residues, TNE 免稅Free 免稅Free 免稅Free
、灰末及渣滓 containing aluminium or (PA,GT,NI,SV,HN,
aluminium compounds NZ,SG)
2620.60 含砷、汞、鉈或其混合 Containing arsenic, mercury,

物，屬供提煉砷或其金 thallium or their mixtures, of a
屬或供製造其化合物者 kind used for the extraction of
arsenic or those metals or for
the manufacture of their
chemical compounds
2620.60.00 00 3 含砷、汞、鉈或其混合 Containing arsenic, mercury, TNE 免稅Free 免稅Free 免稅Free

物，屬供提煉砷或其金 thallium or their mixtures, of (PA,GT,NI,SV,HN,
屬或供製造其化合物者 a kind used for the NZ,SG)
extraction of arsenic or those
metals or for the manufacture
of their chemical compounds
－其他 -Other
2620.91 含銻、鈹、鎘、鉻或其 Containing antimony,

混合物 beryllium, cadmium,
chromium or their mixtures
2620.91.00 00 6 含銻、鈹、鎘、鉻或其 Containing antimony, TNE 免稅Free 免稅Free 免稅Free

混合物 beryllium, cadmium, (PA,GT,NI,SV,HN,
chromium or their mixtures NZ,SG)
2620.99.90 00 9 其他含有砷、金屬或金 Other slag, ash and residues, TNE 免稅Free 免稅Free 免稅Free
屬化合物之熔渣、灰末 containing arsenic, metals or (PA,GT,NI,SV,HN,
及渣滓〈煉製鋼鐵所有 metal compounds(other than NZ,SG)
者除外〉 from the manufacture of iron
or steel )
2621 其他熔渣及灰末，包括海 Other slag and ash, including

藻灰；都市廢棄物焚化後 seaweed ash (kelp)
之灰末及渣滓。
390 Ch. 26 390

國定稅率
Tariff Rate
碼 Unit 規
2621.10 都市廢棄物焚化後之灰 Ash and residues from the

末及渣滓 incineration of municipal
waste
2621.10.00 00 3 都市廢棄物焚化後之灰 Ash and residues from the TNE 免稅Free 免稅Free 免稅Free 551 531
末及渣滓 incineration of municipal (PA,GT,NI,SV,HN,
waste NZ,SG)
2621.90.10 00 4 骨灰 Ash, bone TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2621.90.90 00 7 其他熔渣及灰末，包括 Other slag and ash, including TNE 免稅Free 免稅Free 免稅Free
海藻灰 seaweed ash (kelp) (PA,GT,NI,SV,HN,
NZ,SG)
391 Ch. 26 391

第２７章　 CHAPTER 27
礦物燃料、礦油及其蒸餾產品；含瀝青物質 MINERAL FUELS, MINERAL OILS AND PRODUCTS
；礦蠟 OF THEIR DISTILATION; BITUMINOUS
SUBSTANCES; MINERAL WAXES
（甲）符合化學定義之個別有機化合物，但歸屬第2711節 (a) Separate chemically defined organic compounds, other
之純甲烷及丙烷除外； than pure methane and propane which are to be classified
in heading 27.11;
（乙）第3003或3004節之藥物；或 (b) Medicaments of heading 30.03 or 30.04; or
（丙）第3301、3302或3805節之混合不飽和烴。 (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02
or 38.05.
二、第2710節所指「石油及得自瀝青質之油類」包括石油 2.- References in heading 27.10 to “ petroleum oils and oils
及得自瀝青質之油類及類似之油，以及以任何處理方 obtained from bituminous minerals ” include not only
法取得之以混合不飽和烴為主要成分之油類，但其非 petroleum oils and oils obtained from bituminous
芳香族成分之重量須超過芳香族成分之重量。 minerals but also similar oils, as well as those consisting
mainly of mixed unsaturated hydrocarbons, obtained by
any process, provided that the weight of the non-aromatic
constituents exceeds that of the aromatic constituents.
本項規定不包括以減壓蒸餾法在壓力調整為1013毫 However, the references do not include liquid synthetic
巴後，於攝氏300度時所得蒸餾量以容積計少於60％ polyolefins of which less than 60 % by volume distils at
之液體合成聚烯烴（第39章）。 300 °C, after conversion to 1,013 millibars when a
reduced-pressure distillation method is used (Chapter 39).
三、第2710節所指之「廢油」係指主要含石油類及得自瀝 3.- For the purposes of heading 27.10, “ waste oils ”
青質油類（如本章章註二所述者）之廢油，不論是否 means waste containing mainly petroleum oils and oils
與水混合。這些包括： obtained from bituminous minerals (as described in Note
2 to this Chapter), whether or not mixed with water.
These include :
（甲）不再適合做為原產品使用之廢油（例如已使用過之 (a) Such oils no longer fit for use as primary products (for
潤滑油、液壓油及變壓器油）； example, used lubricating oils, used hydraulic oils and
used transformer oils);
（乙）來自石油儲存槽之油泥油，主要包含石油類及用於 (b) Sludge oils from the storage tanks of petroleum oils,
生產原產品所使用高濃度添加物（例如化學品）； mainly containing such oils and a high concentration of
及 additives (for example, chemicals) used in the manufacture
of the primary products; and
（丙）經水乳化或與水混合之油，諸如那些來自漏油、儲 (c) Such oils in the form of emulsions in water or mixtures
油槽的清洗物或機器運轉所使用過之切削油。 with water, such as those resulting from oil spills or
storage tank washings, or from the use of cutting oils for
machining operations.
一、第270111目所稱「無煙煤」係指含揮發物（以無礦物 1.- For the purposes of subheading 2701.11, “ anthracite ”
質乾基計算）不超過14％之煤。 means coal having a volatile matter limit (on a dry,
mineral-matter-free basis) not exceeding 14 %.
二、第270112目所稱「煙煤」係指含揮發物（以無礦物質 2.- For the purposes of subheading 2701.12, “ bituminous
乾基計算）超過14％及發熱值限度（以無礦物質濕基 coal ” means coal having a volatile matter limit (on a
計算）等於或超過5,833kcal/kg之煤。 dry, mineral-matter-free basis) exceeding 14 % and a
calorific value limit (on a moist, mineral-matter-free
basis) equal to or greater than 5,833 kcal/kg.
三、第270710、270720、270730及270740目所稱「苯」「 3.- For the purposes of subheadings 2707.10, 2707.20,
甲苯」「二甲苯」及「萘」係指以重量計分別含有超 2707.30 and 2707.40 the terms “ benzol (benzene) ”,
過50％之苯、甲苯、二甲苯或萘之產品。 “ toluol (toluene) ”, “ xylol (xylenes) ” and “
naphthalene ” apply to products which contain more
than 50 % by weight of benzene, toluene, xylenes
ornaphthalene respectively.
四、第271012目所稱之「輕油及其製品」係依ISO 3405方 4.- For the purposes of subheading 2710.12, “light oils and
法（相當於ASTM D86方法），在210℃時所得蒸餾量 preparations” are those of which 90 % or more by
按容積計達90％及以上（包括耗損）者。 volume (including losses) distil at 210 °C according to the
ISO 3405 method (equivalent to the ASTM D 86
method).
五、第2710節所稱「生質柴油」係指衍生自動植物油脂 5.- For the purposes of the subheadings of heading 27.10, the
（不論是否使用過），供作燃料用之脂肪酸單烷基酯 term “biodiesel” means mono-alkyl esters of fatty
。 acids of a kind used as a fuel, derived from animal or
392 Ch. 27 392
vegetable fats and oils whether or not used.
一、適用稅則第27101939號徵稅之柴油及第27101941、 1.- For fuel oil for generating purpose under divisions
27101949號之燃料油，經經濟部證明確供發電用者 2710.19.39, 2710.19.41, 2710.19.49 covered by a
，按2.5％稅率徵稅。 certificate issued by the Ministry of Economic Affairs,
the tariff rate applicable will be 2.5 %.
393 Ch. 27 393

國定稅率
Tariff Rate
碼 Unit 規
2701 煤；煤磚；煤球及煤製類 Coal; briquettes, ovoids and

似固體燃料 similar solid fuels manufactured
from coal
－煤，不論是否粉碎 -Coal, whether or not

，但未經結塊︰ pulverised, but not
agglomerated:
2701.11 無煙煤 Anthracite
2701.11.00 00 5 無煙煤 Anthracite TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2701.12 煙煤 Bituminous coal
2701.12.00 00 4 煙煤 Bituminous coal TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2701.19 其他煤 Other coal
2701.19.00 00 7 其他煤 Other coal TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2701.20 煤磚、煤球及煤製類似 Briquettes, ovoids and similar
固體燃料 solid fuels manufactured from
coal
2701.20.00 00 4 煤磚、煤球及煤製類似 Briquettes, ovoids and TNE 免稅Free 免稅Free 免稅Free

固體燃料 similar solid fuels (PA,GT,NI,SV,HN,
manufactured from coal NZ,SG)
2702 褐煤（不論是否經結塊 Lignite, whether or not

），煤玉礦除外 agglomerated, excluding jet
2702.10 褐煤，不論已否磨成粉 Lignite, whether or not

狀，但未經結塊 pulverised, but not
agglomerated
2702.10.00 00 5 褐煤，不論已否磨成粉 Lignite, whether or not TNE 免稅Free 免稅Free 免稅Free

狀，但未經結塊 pulverised, but not (PA,GT,NI,SV,HN,
agglomerated NZ,SG)
2702.20 經結塊褐煤 Agglomerated lignite
2702.20.00 00 3 經結塊褐煤 Agglomerated lignite TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2703 泥煤（包括泥煤屑），不 Peat (including peat litter),
論是否經結塊 whether or not agglomerated
2703.00 泥煤（包括泥煤屑 Peat (including peat litter),

），不論是否經結塊 whether or not agglomerated
2703.00.00 00 6 泥煤（包括泥煤屑 Peat (including peat litter), TNE 免稅Free 免稅Free 免稅Free B01
），不論是否經結塊 whether or not agglomerated (PA,GT,NI,SV,HN,
NZ,SG)
2704 煤、褐煤、或泥煤所製之 Coke and semi-coke of coal, of
焦炭、半焦炭不論是否經 lignite or of peat, whether or not
結塊；乾餾碳 agglomerated; retort carbon
2704.00 煤、褐煤或泥煤所製之 Coke and semi-coke of coal, of

焦炭、半焦炭，不論是 lignite or of peat, whether or
否經結塊；乾餾碳 not agglomerated; retort
carbon
394 Ch. 27 394

國定稅率
Tariff Rate
碼 Unit 規
2704.00.10 00 3 煤、褐煤或泥煤所製之 Coke and semi-coke of coal, TNE 免稅Free 免稅Free 1%

焦炭、半焦炭，不論是 of lignite or of peat, whether (PA,GT,NI,SV,HN,
否經結塊 or not agglomerated NZ,SG)
2704.00.20 00 1 乾餾碳 Retort carbon TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2705 煤氣、水煤氣、發生爐煤 Coal gas, water gas, producer
氣及類似氣體，石油氣及 gas and similar gases, other than
其他氣態碳氫化合物除外 petroleum gases and other
gaseous hydrocarbons
2705.00 煤氣、水煤氣、發生爐 Coal gas, water gas, producer

煤氣及類似氣體，石油 gas and similar gases, other
氣及其他氣態碳氫化合 than petroleum gases and other
物除外 gaseous hydrocarbons
2705.00.00 00 4 煤氣、水煤氣、發生爐 Coal gas, water gas, producer TNE 7.5% 免稅Free 7.5%
煤氣及類似氣體，石油 gas and similar gases, other (PA,GT,NI,SV,HN,
氣及其他氣態碳氫化合 than petroleum gases and NZ,SG)
物除外 other gaseous hydrocarbons
2706 煤、褐煤或泥煤蒸餾所得 Tar distilled from coal, from

之焦油及其他礦物焦油 lignite or from peat, and other
，不論是否脫水或半蒸餾 mineral tars, whether or not
，包括再組成焦油 dehydrated or partially distilled,
including reconstituted tars
2706.00 煤、褐煤或泥煤蒸餾所 Tar distilled from coal, from

得之焦油及其他礦物焦 lignite or from peat, and other
油，不論是否脫水或半 mineral tars, whether or not
蒸餾，包括再組成焦油 dehydrated or partially
distilled, including
reconstituted tars
2706.00.00 00 3 煤、褐煤或泥煤蒸餾所 Tar distilled from coal, from TNE 2.5% 免稅Free 2.5%
得之焦油及其他礦物焦 lignite or from peat, and (PA,GT,NI,SV,HN,
油，不論是否脫水或半 other mineral tars, whether or NZ,SG)
蒸餾，包括再組成焦油 not dehydrated or partially
distilled, including
reconstituted tars
2707 高溫蒸餾煤焦油所得之油 Oils and other products of the

類及其他產品；類似產品 distillation of high temperature
其芳香族成分之重量超過 coal tar; similar products in
非芳香族成分之重量者 which the weight of the aromatic
constituents exceeds that of the
non-aromatic constituents
2707.10 苯 Benzole
2707.10.00 00 0 苯 Benzole (Benzene) LTR 免稅Free 免稅Free 7.5% T* 553 533

TNE (PA,GT,NI,SV,HN,
NZ,SG)
2707.20 甲苯 Toluole
2707.20.00 00 8 甲苯 Toluole (Toluene) LTR 免稅Free 免稅Free 7.5% T*

NZ,SG)
2707.30 二甲苯 Xylole
2707.30.00 00 6 二甲苯 Xylole (Xylene) LTR 免稅Free 免稅Free 7.5% T*

NZ,SG)
2707.40 萘 Naphthalene
395 Ch. 27 395

國定稅率
Tariff Rate
碼 Unit 規
2707.40.00 00 4 萘 Naphthalene TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2707.50 其他芳香烴混合物，依 Other aromatic hydrocarbon
ＩＳＯ３４０５方法 mixtures of which 65 % or
（相當於ＡＳＴＭ　 more by volume (including
Ｄ８６方法）蒸餾時 losses) distils at 250 °C by the
，於２５０℃時所得蒸 ISO 3405 method (equivalent
餾量以容積計達 to the ASTM D 86 method)
６５％及以上（包括耗
損）者
2707.50.00 00 1 其他芳香烴混合物，依 Other aromatic hydrocarbon LTR 2.5% 免稅Free 7.5% T
ＩＳＯ３４０５方法 mixtures of which 65% or TNE (PA,GT,NI,SV,HN,
（相當於ＡＳＴＭ　 more by volume (including NZ,SG)
Ｄ８６方法）蒸餾時 losses) distils at 250℃ by the
，於２５０℃時所得蒸 ISO 3405 method (equivalent
餾量以容積計達 to the ASTM D 86 method)
６５％及以上（包括耗
損）者
2707.91 雜酚油 Creosote oils
2707.91.00 00 2 雜酚油 Creosote oils TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2707.99.11 00 1 酚 Phenol TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2707.99.19 00 3 其他酚類 Other phenols TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2707.99.20 00 0 甲基萘 Methyl naphthalene TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2707.99.90 00 5 其他高溫蒸餾煤焦油所 Other oils and other products TNE 2.5% 免稅Free 6% T*
得之油類及其他產品 of the distillation of high (PA,GT,NI,SV,HN,
；類似產品其芳香族成 temperature coal tar; similar NZ,SG)
分之重量超過非芳香族 products in which the weight
成分之重量者 of the aromatic constituents
exceeds that of the non-
aromatic constituents
2708 由煤焦油或其他礦物性焦 Pitch and pitch coke, obtained

油所得之瀝青及瀝青焦 from coal tar or from other
mineral tars
2708.10 瀝青 Pitch
2708.10.00 00 9 瀝青 Pitch TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2708.20 瀝青焦 Pitch coke
2708.20.00 00 7 瀝青焦 Pitch coke TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2709 石油原油及自瀝青質礦物 Petroleum oils and oils obtained
提出之原油 from bituminous minerals, crude
2709.00 石油原油及自瀝青質礦 Petroleum oils and oils

物提出之原油 obtained from bituminous
minerals, crude
396 Ch. 27 396

國定稅率
Tariff Rate
碼 Unit 規
2709.00.10 00 8 供提煉用，於２０℃時 For refining purposes with LTR 免稅Free 免稅Free 2.5% 255 473
比重在０．８３以上 specific gravity over 0.83 at TNE (PA,GT,NI,SV,HN,
，蒸餾至１５０℃時所 20 degree c, more than 3% NZ,SG)
含輕質分餾液在３％以 light fraction on distillation
上及其黏度於２０℃時 up to 150 degree c, and
超過安氏黏度計２度者 viscosity over 2 degree
engler at 20 degree c
2709.00.90 00 1 其他石油原油及自瀝青 Other petroleum oils and oils LTR 免稅Free 免稅Free 15% 255 473
質礦物提出之原油 obtained from bituminous TNE (PA,GT,NI,SV,HN,
minerals, crude NZ,SG)
2710 石油及提自瀝青礦物之油 Petroleum oils and oils obtained

類，但原油除外；以石油 from bituminous minerals, other
或瀝青質礦物為基本成份 than crude; preparations not
之未列名製品，其含石油 elsewhere specified or included,
或提自瀝青質礦物之油以 containing by weight 70% or
重量計達７０％及以上者 more of petroleum oils or of oils
obtained from bituminous
；廢油
minerals, these oils being the
basic constituents of the
preparations; waste oils
─石油及提自瀝青礦物 -Petroleum oils and oils

之油類（原油除外）及 obtained from bituminous
以上述油為基本成分之 minerals (other than crude) and
未列名製品，其含石油 preparations not elsewhere
或提自瀝青礦物之油以 specified or included,
重量計達70%及以上者 containing by weight 70 % or
more of petroleum oils or of
，但含生質柴油及廢油
oils obtained from bituminous
者除外 minerals, these oils being the
preparations, other than those
containing biodiesel and other
than waste oils :
2710.12 輕油及其配製品 Light oils and preparations
2710.12.10 00 1 汽油 Gasoline LTR 免稅Free 免稅Free 15% T 255 473

TNE (PA,GT,NI,SV,HN, C01
NZ,SG)
2710.12.20 00 9 石油腦 Naphtha LTR 免稅Free 免稅Free 2.5% 255 473
NZ,SG)
2710.12.30 00 7 汽油型噴射機燃油 Spirit type (gasoline type) jet LTR 免稅Free 免稅Free 15% T 255 473
fuel TNE (PA,GT,NI,SV,HN, C01
NZ,SG)
2710.12.90 00 4 其他輕油及其配製品 Other light oils and LTR 3.5% 免稅Free 7.5% T* 255 473
preparations TNE (PA,GT,NI,SV,HN,
NZ,SG)
2710.19.11 00 3 噴射機用煤油型燃油 Kerosene type jet fuel LTR 免稅Free 免稅Free 15% T 255 473
NZ,SG)
2710.19.19 00 5 其他氣渦輪機或噴射機 Other fuel of a kind used for LTR 2.5% 免稅Free 15% T 255 473
引擎用煤油型燃油 gas turbines or jet engines TNE (PA,GT,NI,SV,HN, C01
NZ,SG)
2710.19.20 00 2 煤油 Kerosene LTR 免稅Free 免稅Free 15% T 255 473
NZ,SG)
2710.19.31 00 9 柴油，溫度在 Diesel fuel, at 15 degrees C, LTR 免稅Free 免稅Free 免稅Free T 255 473
１５℃，比重超過 over 0.85 but not over 0.90 TNE (PA,GT,NI,SV,HN,
０．８５，但不高於 specific gravity NZ,SG)
０．９０之間
2710.19.39 00 1 其他柴油 Other Diesel fuel LTR 免稅Free 免稅Free 15% T 255 473
NZ,SG)
397 Ch. 27 397
國定稅率
Tariff Rate
碼 Unit 規
2710.19.41 00 7 燃料油，溫度 Fuel oil, at 15 degrees C, LTR 5% 免稅Free 5% T 255 473

１５℃，比重超過 over 0.93 specific gravity TNE (PA,GT,NI,SV,HN, C01
０．９３ CN,NZ,SG)
2710.19.49 00 9 其他燃料油 Other fuel oil LTR 免稅Free 免稅Free 15% T 255 473
NZ,SG)
2710.19.51 潤滑油（所含礦物油不 Lubricating oil(containing 3.5% 免稅Free 7%
低於７０％） mineral oil not less than (PA,GT,NI,SV,HN,
70%) NZ,SG)
10 2 防銹油 Anti-rusting oil (rust- TNE

preventive or slushing oil)
21 9 含石油重量比 Blending oils containing TNE 111 533

７０％及以上之摻配 70% or more by weight of
油料（含多氯聯苯） petroleum products
(containing
polychlorobiphenyls)
29 1 其他含石油重量比 Blending oils containing TNE

７０％及以上之摻配 70% more by weight of
油料 petroleum products
90 5 其他潤滑油，其含石 Other lubricating oil, TNE

油重量比７０％及以 containing 70% or more by
上者 weight of petroleum
products
2710.19.52 00 3 潤滑油膏（所含礦物油 Grease, lubricating TNE 3.5% 免稅Free 7.5%

不低於７０％） (containing mineral oil not (PA,GT,NI,SV,HN,
less than 70%) NZ,SG)
2710.19.61 00 2 燃料油渣 Residual fuel oils TNE 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2710.19.62 00 1 變壓器油 Oil, of electric transformer TNE 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ) 1% (SG)
2710.19.63 00 0 電容器油 Oil, of electric condenser TNE 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ) 1% (SG)
2710.19.64 00 9 礦物質石油腦 Naphtha, mineral LTR 免稅Free 免稅Free 免稅Free 255 473
NZ,SG)
2710.19.65 00 8 白臘油 Paraffin oil (liquid paraffin) LTR 3.5% 免稅Free 10% T* 508
NZ,SG)
2710.19.66 00 7 低聚合度之混烯類 Mixed alkylenes with a very LTR 免稅Free 免稅Free 5% T*
low degree of polymerization TNE (PA,GT,NI,SV,HN,
NZ,SG)
2710.19.67 00 6 半精煉石油，包括蒸餘 Partly refined perroleum, LTR 免稅Free 免稅Free 15% 255 473
之原油在內 including topped crudes TNE (PA,GT,NI,SV,HN,
NZ,SG)
2710.19.68 00 5 淬火油 Hot quenching oil TNE 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ) 1% (SG)
2710.19.90 其他第２７１０節所屬 Other articles of heading 3.5% 免稅Free 7.5%

NZ,SG)
10 5 潤滑基礎油 Lubricating base oil LTR T*
TNE
90 8 其他第２７１０節所 Other articles of heading LTR T*
屬之貨品 27.10 TNE
398 Ch. 27 398

國定稅率
Tariff Rate
碼 Unit 規
2710.20 石油、提自瀝青礦物之 Petroleum oils and oils

油類（原油除外）及以 obtained from bituminous
石油或瀝青質礦物為基 minerals (other than crude) and
本成分之未列名製品 preparations not elsewhere
，其含石油或提自瀝青 specified or included,
質礦物之油以重量計達 containing by weight 70 % or
more of petroleum oils or of
７０％及以上，且含生
oils obtained from bituminous
質柴油者，但廢油除外 minerals, these oils being the
preparations, containing
biodiesel, other than waste oils
2710.20.10 00 1 輕油及其配製品，含生 Light oils and preparations, LTR 3.5% 免稅Free 7.5% T* 255 473
質柴油者 containing biodiesel TNE (PA,GT,NI,SV,HN,
NZ,SG)
2710.20.21 00 8 噴射機用煤油型燃油 Kerosene type jet fuel, LTR 免稅Free 免稅Free 15% T 255 473
，含生質柴油者 containing biodiesel TNE (PA,GT,NI,SV,HN,
NZ,SG)
2710.20.29 00 0 其他氣渦輪機或噴射機 Other fuel of a kind used for LTR 2.5% 免稅Free 15% T 255 473
引擎用煤油型燃油，含 gas turbines or jet engines, TNE (PA,GT,NI,SV,HN,
生質柴油者 containing biodiesel NZ,SG)
2710.20.30 00 7 柴油，含生質柴油者 Diesel fuel, containing LTR 免稅Free 免稅Free 15% T 255 473
biodiesel TNE (PA,GT,NI,SV,HN, C01
NZ,SG)
2710.20.40 00 5 燃料油，含生質柴油者 Fuel oil, containing biodiesel LTR 免稅Free 免稅Free 15% T 255 473
NZ,SG)
2710.20.90 00 4 其他第２７１０節所屬 Other articles of heading LTR 3.5% 免稅Free 7.5% T*
之貨品，含生質柴油者 27.10, containing biodiesel TNE (PA,GT,NI,SV,HN,
NZ,SG)
－廢油 -Waste oils:
2710.91 含多氯聯苯、多氯三聯 Containing polychlorinated

苯或多溴聯苯者 biphenyls (PCBs),
polychlorinated terphenyls
(PCTs) or polybrominated
biphenyls (PBBs)
2710.91.10 00 5 變壓器油，含多氯聯苯 Oil, for electric transformer, TNE 5% 免稅Free 7.5% 111 533
、多氯三聯苯或多溴聯 containing polychlorinated (PA,GT,NI,SV,HN,
苯者 biphenyls (PCBs), NZ,SG)
biphenyls (PBBs)
2710.91.20 00 3 電容器油，含多氯聯苯 Oil, for electric condenser, TNE 5% 免稅Free 7.5% 111 533
、多氯三聯苯或多溴聯 containing polychlorinated (PA,GT,NI,SV,HN,
苯者 biphenyls (PCBs), NZ,SG)
biphenyls (PBBs)
2710.91.90 00 8 其他含多氯聯苯、多氯 Other oil containing LTR 3.5% 免稅Free 7.5% T* 111 533
三聯苯或多溴聯苯者 polychlorinated biphenyls TNE (PA,GT,NI,SV,HN,
(PCBs), polychlorinated NZ,SG)
terphenyls (PCTs) or
polybrominated biphenyls
(PBBs)
2710.99.00 00 9 其他廢油 Other waste oils LTR 3.5% 免稅Free 7.5% T* 551 531
NZ,SG)
399 Ch. 27 399

國定稅率
Tariff Rate
碼 Unit 規
2711 石油氣及其他氣態碳氫化 Petroleum gases and other

合物 gaseous hydrocarbons
－液化︰ -Liquefied:
2711.11 天然氣 Natural gas
2711.11.00 00 3 液化天然氣 Liquefied natural gas MTQ 免稅Free 免稅Free 7.5%

NZ,SG)
2711.12 丙烷 Propane
2711.12.00 00 2 液化丙烷 Liquefied propane TNE 免稅Free 免稅Free 2.5% T 255 473
NZ,SG)
2711.13 丁烷 Butanes
2711.13.00 00 1 液化丁烷 Liquefied butane TNE 免稅Free 免稅Free 2.5% T 255 473
NZ,SG)
2711.14 乙烯、丙烯、丁烯及丁 Ethylene, propylene, butylene
二烯 and butadiene
2711.14.00 乙烯、丙烯、丁烯及丁 Ethylene, propylene, butylene 免稅Free 免稅Free 2.5%

二烯 and butadiene (PA,GT,NI,SV,HN,
NZ,SG)
10 8 液化乙烯 Liquefied ethylene TNE T
TNE
20 6 液化丙烯 Liquefied propylene TNE T
TNE
30 4 液化丁烯 Liquefied butylene TNE T
TNE
40 2 液化丁二烯 Liquefied butadiene TNE T
TNE
2711.19.10 00 3 液化石油氣（混合液化 Petroleum gases in the TNE 免稅Free 免稅Free 7.5% T 255 473
丙丁烷） liquefied state (mixed TNE (PA,GT,NI,SV,HN, C02
liquefied propane and butane) NZ,SG)
2711.19.90 00 6 其他液化碳化氫（烴） Other liquefied gases TNE 5% 免稅Free 7.5% T

hydrocarbons TNE (PA,GT,NI,SV,HN,
CN,NZ,SG)
－氣態︰ -In gaseous state:
2711.21 天然氣 Natural gas
2711.21.00 00 1 天然氣 Natural gas MTQ 免稅Free 免稅Free 7.5%

NZ,SG)
2711.29.10 00 1 氣態石油氣（煉油氣） Petroleum gases (refinery TNE 5% 免稅Free 7.5% T 255 473
gases), in the gaseous state TNE (PA,GT,NI,SV,HN,
NZ,SG)
2711.29.90 00 4 其他氣態碳化氫（烴） Other gaseous hydrocarbons, TNE 5% 免稅Free 7.5% T
in the gaseous state (PA,GT,NI,SV,HN,
NZ,SG)
400 Ch. 27 400

國定稅率
Tariff Rate
碼 Unit 規
2712 石油膠；石蠟、微結晶石 Petroleum jelly; paraffin wax,

油蠟、含油石蠟、地石蠟 microcrystalline petroleum wax,
、褐煤蠟、泥煤蠟、其他 slack wax, ozokerite, lignite
礦物蠟，及以合成或其他 wax, peat wax, other mineral
方法所得之類似品，不論 waxes, and similar products
是否著色 obtained by synthesis or by
other processes, whether or not
coloured
2712.10 石油膠 Petroleum jelly
2712.10.00 00 3 石油膠 Petroleum jelly TNE 3.4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2712.20 含油重量少於 Paraffin wax containint by
０．７５％之石蠟 weight less than 0.75% of oil
2712.20.00 00 1 含油重量少於 Paraffin wax containing by TNE 5% 免稅Free 5%

０．７５％之石蠟 weight less than 0.75% of oil (PA,GT,NI,SV,HN,
NZ,SG)
2712.90.10 00 4 石蠟（油蠟） Wax, paraffin TNE 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2712.90.90 00 7 其他第２７１２節所屬 Other articles of heading TNE 3.5% 免稅Free 10%
NZ,SG)
2713 石油焦、石油瀝青及其他 Petroleum coke, petroleum
石油殘渣或得自瀝青質礦 bitumen and other residues of
物之殘渣 petroleum oils or of oils
minerals
－石油焦︰ -Petroleum coke :
2713.11 未煅燒 Not calcined
2713.11.00 00 1 石油焦，未煅燒 Petroleum coke, not calcined TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2713.12 已煅燒 Calcined
2713.12.00 00 0 石油焦，已煅燒 Petroleum coke, calcined TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2713.20 石油瀝青（柏油） Petroleum bitumen
2713.20.00 00 0 石油瀝青（柏油） Petroleum bitumen TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2713.90 其他石油殘渣或得自瀝 Other residues of petroleum
青質礦物之殘渣 oils or of oils obtained from
bituminous minerals
2713.90.00 00 5 其他石油殘渣得自瀝青 Other residues of petroleum TNE 1% 免稅Free 1%

質礦物之殘渣 oils or of oils obtained from (PA,GT,NI,SV,HN,
bituminous minerals NZ,SG)
2714 天然瀝青及天然柏油；瀝 Bitumen and asphalt, natural;

青或油頁岩及瀝青砂；柏 bituminous or oil shale and tar
油質及瀝青質岩石 sands; asphaltites and asphaltic
rocks
2714.10 瀝青或油頁岩及瀝青砂 Bituminous or oil shale and tar

sands
401 Ch. 27 401

國定稅率
Tariff Rate
碼 Unit 規
2714.10.00 00 1 瀝青或油頁岩及瀝青砂 Bituminous or oil shale and TNE 1% 免稅Free 1%

tar sands (PA,GT,NI,SV,HN,
NZ,SG)
2714.90.00 00 4 天然瀝青及天然柏油 Bitumen and asphalt, natural; TNE 1% 免稅Free 1%

；柏油質及瀝青質岩石 asphaltites and asphaltic (PA,GT,NI,SV,HN,
rocks NZ,SG)
2715 以天然柏油、天然瀝青、 Bituminous mixtures based on

石油瀝青、軟瀝青或礦物 natural asphalt, on natural
焦油瀝青為基料之瀝青混 bitumen, on petroleum bitumen,
合物（例如瀝青調和物） on mineral tar or on mineral tar
pitch (for example, bituminous
mastics, cut-backs)
2715.00 以天然柏油、天然瀝青 Bituminous mixtures based on

、石油瀝青、軟瀝青或 natural asphalt, on natural
礦物焦油瀝青為基料之 bitumen, on petroleum
瀝青混合物（例如瀝青 bitumen, on mineral tar or on
調和物） mineral tar pitch (for example,
bituminous mastics, cut-backs)
2715.00.10 00 0 天然土瀝青 Mixtures of asphalt, natural TNE 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
2715.00.20 00 8 焦油瀝青 Tar, mixtures of bituminous TNE 1% 免稅Free 2.5%
materials (PA,GT,NI,SV,HN,
NZ,SG)
2715.00.90 00 3 其他第２７１５節所屬 Other articles of heading TNE 2.5% 免稅Free 5%
NZ,SG)
2716 電力（選擇性之稅則號別 Electrical energy. (optional
） heading)
2716.00 電力（選擇性之稅則號 Electrical energy (optional

別） heading)
2716.00.00 00 1 電力 Electric energy KVA 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
402 Ch. 27 402

第６類　 SECTION VI
化學或有關工業的產品 PRODUCTS OF THE CHEMICAL OR ALLIED
INDUSTRIES
一、 1.-
（甲）除放射性礦砂外，凡與第2844或2845節規定相符之 (a) Goods (other than radioactive ores) answering to a
物品，概應歸入第2844或2845節，而不歸入本稅則 description in heading 28.44 or 28.45 are to be classified
其他節。 in those headings and in no other heading of the
Nomenclature.
（乙）除須符合前述（甲）段規定外，凡與第2843、2846 (b) Subject to paragraph (a) above, goods answering to a
或2852節規格相符之物品，概應歸入第2843、2846 description in heading 28.43, 28.46 or 28.52 are to be
或2852節，而不歸入本稅則其他節。 classified in those headings and in no other heading of this
Section.
二、除須符合上述註一規定外，凡物品以具有劑量或零售 2.- Subject to Note 1 above, goods classifiable in heading
為理由而歸入第3004、3005、3006、3212、3303、 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06,
3304、3305、3306、3307、3506、3707或3808節者 33.07, 35.06, 37.07 or 38.08 by reason of being put up in
，概應歸入各該節，而不歸入本稅則其他節。 measured doses or for retail sale are to be classified in
those headings and in no other heading of the
Nomenclature.
三、物品由兩個或以上不同成分組合成套者，當該組合成 3.- Goods put up in sets consisting of two or more separate
分之部分或全部歸屬本類，且組合成為第6或7類之產 constituents, some or all of which fall in this Section and
品而該成分具有下列情形者，應歸入該產品應行歸屬 are intended to be mixed together to obtain a product of
之稅則號別： Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents
are :
（甲）參照組合方式顯能辨明，不須先經重新包裝即擬供 (a) having regard to the manner in which they are put up,
組合用者； clearly identifiable as being intended to be used together
without first being repacked;
（乙）同時進口者；及 (b) presented together; and
（丙）根據其性質或申報時彼此間之比例，能辨明供互相 (c) identifiable, whether by their nature or by the relative
調配用者。 proportions in which they are present, as being
complementary one to another.
第２８章　 CHAPTER 28
無機化學品；貴金屬、稀土金屬、放射性元素 INORGANIC CHEMICALS; ORGANIC OR INORGANIC
及其同位素之有機及無機化合物 COMPOUNDS OF PRECIOUS METALS, OF RARE-
EARTH METALS, OF RADIOACTIVE ELEMENTS OR
OF ISOTOPES

一、除內容及本章之註另有規定者外，本章之節，僅適用 1.- Except where the context otherwise requires, the headings
於下列產品： of this Chapter apply only to :
（甲）個別之化學元素及符合化學上之定義之個別化合 (a) Separate chemical elements and separate chemically
物，不論其是否含有雜質； defined compounds, whether or not containing impurities;
（乙）上列（甲）項所述產品溶解於水者； (b) The products mentioned in (a) above dissolved in water;
（丙）上列（甲）項所述產品之溶解於其他溶劑中者，但 (c) The products mentioned in (a) above dissolved in other
以該溶液係專為該項產品安全或運輸上理由所採正 solvents provided that the solution constitutes a normal
常必要方法，且其溶劑並不致使該項產品逾越其一 and necessary method of putting up these products adopted
般用途，而適合於特定用途者為限； solely for reasons of safety or for transport and that the
solvent does not render the product particularly suitable for
specific use rather than for general use;
（丁）上列（甲）（乙）或（丙）項所述之產品為保存或 (d) The products mentioned in (a), (b) or (c) above with an
運輸上所必須而加入之安定劑者（包括抗結塊 added stabiliser (including an anti-caking agent) necessary
劑）； for their preservation or transport;
（戊）上列（甲）（乙）（丙）或（丁）所述產品為易於 (e) The products mentioned in (a), (b), (c) or (d) above with
辨認或基於安全目的，經添加防塵劑或色素者，惟 an added anti-dusting agent or a colouring substance added
以添加結果，不致使該項產品逾越其一般性用途， to facilitate their identification or for safety reasons,
而適用於特定用途者為限。 provided that the additions do not render the product
particularly suitable for specific use rather than for general
use.
二、除以有機物穩定之二亞磺酸鹽和硫氧酸鹽（第2831節 2.- In addition to dithionites and sulphoxylates, stabilised
），無機性基之碳酸鹽及過氧碳酸鹽（第2836 with organic substances (heading 28.31), carbonates and
403 Ch. 28 403
節），無機性基之氰化物，氰氧化物及氰化物複鹽 peroxocarbonates of inorganic bases (heading 28.36),
（第2837節），無機性基之雷酸鹽，氰酸鹽及硫氰酸 cyanides, cyanide oxides and complex cyanides of
鹽（第2842節），第2843至2846及2852節所包括有機 inorganic bases (heading 28.37), fulminates, cyanates and
產品，暨碳化物（第2849節）除外，僅下列的碳化合 thiocyanates, of inorganic bases (heading 28.42), organic
物歸入本章內： products included in heading 28.43 to 28.46 and 28.52
and carbides (heading 28.49), only the following
compounds of carbon are to be classified in this Chapter :
（甲）碳之氧化物、氰化氫及雷酸、異氰酸，硫氰酸及其 (a) Oxides of carbon, hydrogen cyanide and fulminic,
他單或複氰酸（第2811節）； isocyanic, thiocyanic and other simple or complex
cyanogen acids (heading 28.11);
（乙）碳之氧鹵化物（第2812節）； (b) Halide oxides of carbon (heading 28.12);
（丙）二硫化碳（第2813節）； (c) Carbon disulphide (heading 28.13);
（丁）無機性基之硫碳酸鹽、硒碳酸鹽、碲碳酸鹽、硒氰 (d) Thiocarbonates, selenocarbonates, tellurocarbonates,
酸鹽、碲氰酸鹽、四硫氰酸二胺基鉻酸鹽 selenocyanates, tellurocyanates, tetrathio-
（reineckates）及其他複氰酸鹽（第2842節）； cyanatodiamminochromates (reineckates) and other
complex cyanates, of inorganic bases (heading 28.42);
（戊）以尿素固化之過氧化氫（第2847節），氧硫化碳、 (e) Hydrogen peroxide, solidified with urea (heading 28.47),
硫碳醯鹵化物、氰、鹵化氰及氰胺與其金屬衍生物 carbon oxysulphide, thiocarbonyl halides, cyanogen,
（第2853節），但氰胺化鈣（不論純否）除外（第 cyanogen halides and cyanamide and its metal derivatives
31章）。 (heading 28.53) other than calcium cyanamide, whether or
not pure (Chapter 31).
三、依照第6類類註一之規定，本章不包括下列各項： 3.- Subject to the provisions of Note 1 to Section VI, this
Chapter does not cover :
（甲）氯化鈉及氧化鎂（不論純否）及屬於第5類之其他產 (a) Sodium chloride or magnesium oxide, whether or not pure,
品； or other products of Section V;
（乙）上列註二所述以外之有機無機化合物； (b) Organo-inorganic compounds other than those mentioned
in Note 2 above;
（丙）第31章章註二、註三、註四或註五所述之產品； (c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
（丁）第3206節之用作發光物的無機產品；第3207節之玻 (d) Inorganic products of a kind used as luminophores, of
璃熔塊及其他玻璃成粉、粒或細片狀者； heading 32.06; glass frit and other glass in the form of
powder, granules or flakes, of heading 32.07;
（戊）人造石墨（第3801節），第3813節之滅火器或滅火 (e) Artificial graphite (heading 38.01); products put up as
彈藥物，第3824節之零售包裝脫墨劑，第3824節之 charges for fire-extinguishers or put up in fire-
鹼金屬或鹼土金屬鹵化物培養晶體（光學原體除 extinguishing grenades, of heading 38.13; ink removers
外），每顆重量在2.5公克以上者； put up in packings for retail sale, of heading 38.24;
cultured crystals (other than optical elements) weighing
not less than 2.5 g each, of the halides of the alkali or
alkaline-earth metals, of heading 38.24;
（己）寶石或次寶石（天然、人造或再造）及其粉屑（第 (f) Precious or semi-precious stones (natural, synthetic or
7102至7105節），及第71章之貴金屬或貴金屬合 reconstructed) or dust or powder of such stones (headings
金； 71.02 to 71.05), or precious metals or precious metal
alloys of Chapter 71;
（庚）屬於第15類之金屬（不論純否）或合金或瓷金，包 (g) The metals, whether or not pure, metal alloys or cermets,
括燒結金屬碳化物（與金屬熔結之金屬碳化物）； including sintered metal carbides (metal carbides sintered
或 with a metal), of Section XV; or
（辛）光學原體，例如鹼金屬或鹼土金屬鹵化物（第9001 (h) Optical elements, for example, of the halides of the alkali
節）。 or alkaline-earth metals (heading 90.01).
四、符合化學上定義之複酸，含有屬於第2分章之非金屬 4.- Chemically defined complex acids consisting of a non-
酸及屬於第4分章之金屬性酸者，歸入第2811節。 metal acid of sub-Chapter II and a metal acid of sub-
Chapter IV are to be classified in heading 28.11.
五、第2826至2842節僅適用於金屬鹽或銨鹽或過氧鹽類。 5.- Headings 28.26 to 28.42 apply only to metal or
ammonium salts or peroxysalts.
除別有規定者外，複鹽或錯鹽均歸入第2842節。 Except where the context otherwise requires, double or
complex salts are to be classified in heading 28.42.
六、第2844節僅適用於下列各項： 6.- Heading 28.44 applies only to :
（甲）鎝（原子序數43）、鉅（原子序數61）、釙（原子 (a) Technetium (atomic No. 43), promethium (atomic No. 61),
序數84）及原子序數大於84之所有元素； polonium (atomic No. 84) and all elements with an atomic
number greater than 84;
（乙）天然或人造放射性同位素（包括第14及15類貴金屬 (b) Natural or artificial radioactive isotopes (including those of
或卑金屬之同位素），不論是否混合與否； the precious metals or of the base metals of Sections XIV
and XV), whether or not mixed together;
404 Ch. 28 404
（丙）前述元素或同位素之有機或無機化合物，不論其是 (c) Compounds, inorganic or organic, of these elements or
否符合化學上定義，亦不論其混合與否； isotopes, whether or not chemically defined, whether or
not mixed together;
（丁）合金，擴散劑（包括瓷金），陶瓷產品和混合物， (d) Alloys, dispersions (including cermets), ceramic products
含有前述元素或同位素，或其無機或有機化合物， and mixtures containing these elements or isotopes or
其比放射性超過74Ｂq/g（0.002μCi/g）； inorganic or organic compounds thereof and having a
specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);
（戊）已用畢（受照射已放射）之核子反應器燃料元素 (e) Spent (irradiated) fuel elements (cartridges) of nuclear
（添裝藥）； reactors;
（己）不論是否可使用之放射性殘渣物。 (f) Radioactive residues whether or not usable.
本註及第2844及2845節所稱「同位素」係指： The term “ isotopes ”, for the purposes of this Note
and of the wording of headings 28.44 and 28.45,
refers to :
─個別核種，但在自然界中以單一同位素狀 - individual nuclides, excluding, however, those

態，存在者除外； existing in nature in the monoisotopic state;
─由單一及同種元素所組成之同位素混合物， - mixtures of isotopes of one and the same element,

此種同位素內，至少有一種或數種被濃化。亦 enriched in one or several of the said isotopes, that is,
即元素中其天然之同位素成份，經人工加以改 elements of which the natural isotopic composition
變。 has been artificially modified.
七、第2853節包括按重量計含磷超過15％之磷化銅（磷銅 7.- Heading 28.53 includes copper phosphide (phosphor

）。 copper) containing more than 15 % by weight of
phosphorus.
八、化學元素（例如矽及硒）經摻雜供電子工業用者如其 8.- Chemical elements (for example, silicon and selenium)
為抽製時未經加工型態或呈圓柱狀或棒狀，應歸入本 doped for use in electronics are to be classified in this
章；倘已經切成薄圓片、薄晶片，或類似形狀者，則 Chapter, provided that they are in forms unworked as
歸入第3818節。 drawn, or in the form of cylinders or rods. When cut in
the form of discs, wafers or similar forms, they fall in
heading 38.18.
一、第285210目所稱「符合化學定義者」係指符合第28章 1.- For the purposes of subheading 2852.10, the expression
章註一（甲）至（戊）或第29章章註一（甲）至（辛 “chemically defined” means all organic or inorganic
）條件之所有汞之無機或有機化合物。 compounds of mercury meeting the requirements of
paragraphs (a) to (e) of Note 1 to Chapter 28 or
paragraphs (a) to (h) of Note 1 to Chapter 29.
405 Ch. 28 405

國定稅率
Tariff Rate
碼 Unit 規
第１分章化學元素 I. chemical elements
2801 氟、氯、溴、碘 Fluorine, chlorine, bromine and

iodine
2801.10 氯 Chlorine
2801.10.00 00 5 氯 Chlorine KGM 免稅Free 免稅Free 免稅Free 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2801.20 碘 Iodine
2801.20.00 00 3 碘 Iodine KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2801.30 氟；溴 Fluorine; bromine
2801.30.10 00 9 氟 Fluorine KGM 免稅Free 免稅Free 免稅Free 553 533

(PA,GT,NI,SV,HN, S01
NZ,SG)
2801.30.20 00 7 溴 Bromine KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2802 硫（昇華或沈澱者均在內 Sulphur, sublimed or
）；膠狀硫 precipitated; colloidal sulphur
2802.00 硫（昇華或沉澱者均在 Sulphur, sublimed or

內）；膠狀硫 precipitated; colloidal sulphur
2802.00.00 00 6 硫（昇華或沉澱者均在 Sulphur, sublimed or TNE 免稅Free 免稅Free 免稅Free

內）；膠狀硫 precipitated, colloidal sulphur (PA,GT,NI,SV,HN,
NZ,SG)
2803 碳（碳烟及未列名其他形 Carbon (carbon blacks and other
態碳） forms of carbon not elsewhere
specified or included)
2803.00 碳（碳烟及未列名其他 Carbon (carbon blacks and

形態碳） other forms of carbon not
included)
2803.00.10 00 3 碳烟 Carbon black KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2803.00.90 00 6 其他碳 Other carbon KGM 3.5% 免稅Free 3.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2804 氫，稀有氣體及其他非金 Hydrogen, rare gases and other
屬元素 non-metals
2804.10 氫 Hydrogen
2804.10.00 00 2 氫 Hydrogen KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
－稀有氣體︰ -Rare gases:
2804.21 氬 Argon
2804.21.00 00 9 氬 Argon KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2804.29.00 00 1 其他稀有氣體 Other rare gases KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
406 Ch. 28 406

國定稅率
Tariff Rate
碼 Unit 規
2804.30 氮 Nitrogen
2804.30.00 00 8 氮 Nitrogen KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2804.40 氧 Oxygen
2804.40.10 00 4 臭氧 Ozone KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2804.40.90 00 7 其他氧 Other oxygen KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2804.50 硼；碲 Boron; tellurium
2804.50.10 00 1 硼 Boron KGM 免稅Free 免稅Free 免稅Free S01

(PA,GT,NI,SV,HN,
NZ,SG)
2804.50.20 00 9 碲 Tellurium KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
－矽︰ -Silicon:
2804.61 含矽重量在 Containing by weight not less

９９．９９％及以上者 than 99.99% of silicon
2804.61.10 00 8 矽多晶體 Poly-crystal of silicon KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2804.61.20 00 6 矽晶棒 Bar of crystal silicon KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2804.61.90 00 1 其他矽 Other silicon KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2804.69.00 00 2 其他矽，含矽重量未達 Other silicon, containing by KGM 免稅Free 免稅Free 免稅Free

９９．９９％者 weight less than 99.99% of (PA,GT,NI,SV,HN,
silicon NZ,SG)
2804.70 磷 Phosphorus
2804.70.00 磷 Phosphorus 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 紅磷 Phosphorus, red KGM
90 0 其他磷 Other phosphorus KGM
2804.80 砷 Arsenic
2804.80.00 00 7 砷 Arsenic KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2804.90 硒 Selenium
2804.90.00 00 5 硒 Selenium KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2805 鹼金屬或鹼土金屬；稀土 Alkali or alkaline-earth metals;
金屬，鈧及釔，不論是否 rare-earth metals, scandium and
互相混合或合金；汞（水 yttrium, whether or not
銀） intermixed or interalloyed;
mercury
－鹼金屬或鹼土金屬 -Alkali metals:
407 Ch. 28 407

國定稅率
Tariff Rate
碼 Unit 規
2805.11 鈉 Sodium
2805.11.00 00 0 鈉 Sodium KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2805.12 鈣 Calcium
2805.12.00 00 9 鈣 Calcium KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2805.19.00 00 2 其他鹼金屬或鹼土金屬 Other alkali or alkaline-earth KGM 免稅Free 免稅Free 免稅Free

metals (PA,GT,NI,SV,HN,
NZ,SG)
2805.30 稀土金屬，鈧及釔，不 Rare-earth metals, scandium
論是否互相混合或合金 and yttrium, whether or not
intermixed or interalloyed
2805.30.10 00 5 鈧，不論是否互相混合 Scandium, whether or not KGM 免稅Free 免稅Free 10%

或合金 intermixed or interalloyed (PA,GT,NI,SV,HN,
NZ,SG)
2805.30.20 00 3 釔，不論是否互相混合 Yttrium, whether or not KGM 免稅Free 免稅Free 10%
或合金 intermixed or interalloyed (PA,GT,NI,SV,HN,
NZ,SG)
2805.30.90 00 8 其他稀土金屬，不論是 Other rare-earth metals, KGM 免稅Free 免稅Free 10%
否互相混合或合金 whether or not intermixed or (PA,GT,NI,SV,HN,
interalloyed NZ,SG)
2805.40 汞（水銀） Mercury
2805.40.00 00 5 汞（水銀） Mercury KGM 免稅Free 免稅Free 免稅Free 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
第２分章無機酸及非 II. inorganic acids and
金屬元素之無機氧化合 inorganic oxygen compounds
物 of non-metals
2806 氯化氫（鹽酸）；氯磺酸 Hydrogen chloride (hydrochloric

acid); chlorosulphuric acid
2806.10 氯化氫（鹽酸） Hydrogen chloride

(hydrochloric acid)
2806.10.00 氯化氫（鹽酸） Hydrogen chloride 2.5% 免稅Free 2.5%

(hydrochloric acid) (PA,GT,NI,SV,HN,
NZ,SG)
10 8 比重達１．２或濃度 Hydrogen chloride KGM 508
達３９．１　 (hydrochloric acid) having
ｗ／ｗ％之氯化氫 a specific gravity reach 1.2
（鹽酸） or Concentration 39.1 w/w
%
90 1 其他氯化氫（鹽酸） Other hydrogen chloride KGM 508 S01

(hydrochloric acid)
2806.20 氯磺酸 Chlorosulphuric acid
2806.20.00 00 8 氯磺酸 Chlorosulphuric acid KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2807 硫酸；發烟硫酸 Sulphuric acid; oleum
2807.00 硫酸；發烟硫酸 Sulphuric acid; oleum
2807.00.10 硫酸 Sulphuric acid 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
408 Ch. 28 408
國定稅率
Tariff Rate
碼 Unit 規
10 7 比重達１．８４或濃 Sulphuric acid having a TNE 508

度９５至９８　 specific gravity reach 1.84
ｗ／ｗ％之硫酸 or Concentration 95~98
w/w %
90 0 其他硫酸 Other sulphuric acid TNE 508
2807.00.20 00 7 發烟硫酸 Oleum (fuming sulphuric TNE 2.5% 免稅Free 2.5%

acid) (PA,GT,NI,SV,HN,
NZ,SG)
2808 硝酸；磺硝酸 Nitric acid; sulphonitric acids
2808.00 硝酸；磺硝酸 Nitric acid; sulphonitric acids
2808.00.10 00 8 硝酸 Nitric acid KGM 2.5% 免稅Free 2.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2808.00.20 00 6 磺硝酸 Sulphonitric acids KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2809 五氧化二磷；磷酸；聚磷 Diphosphorus pentaoxide;
酸，不論是否符合化學定 phosphoric acid and
義者 polyphosphoric acids, whether
or not chemically defined
2809.10 五氧化二磷 Diphosphorus pentaoxide
2809.10.00 00 7 五氧化二磷 Diphosphorus pentaoxide KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2809.20 磷酸及聚磷酸 Phosphoric acid and
polyphosphoric acids
2809.20.10 00 3 磷酸 Phosphoric acid KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2809.20.20 00 1 聚磷酸，不論是否符合 Polyphosphoric acids, KGM 5% 免稅Free 5%
化學定義者 whether or not chemically (PA,GT,NI,SV,HN,
defined NZ,SG)
2810 硼之氧化物；硼酸 Oxides of boron; boric acids
2810.00 硼之氧化物；硼酸 Oxides of boron; boric acids
2810.00.10 00 4 硼之氧化物 Oxides of boron KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2810.00.20 00 2 硼酸 Boric acids KGM 1.3% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2811 其他無機酸類及非金屬元 Other inorganic acids and other
素之其他無機氧化合物 inorganic oxygen compounds of
non-metals
－其他無機酸類︰ -Other inorganic acids:
2811.11 氟化氫（氫氟酸） Hydrogen fluoride

(hydrofluoric acid)
2811.11.00 00 2 氟化氫（氫氟酸） Hydrogen fluoride KGM 2.5% 免稅Free 5%

(hydrofluoric acid) (PA,GT,NI,SV,HN,
NZ,SG)
2811.12 氰化氫（氫氰酸） Hydrogen cyanide
(hydrocyanic acid)
2811.12.00 00 1 氰化氫(氫氰酸） Hydrogen cyanide KGM 2.5% 免稅Free 7.5% 553 S01
(hydrocyanic acid) (PA,GT,NI,SV,HN,
NZ,SG)
409 Ch. 28 409

國定稅率
Tariff Rate
碼 Unit 規
2811.19.10 00 2 氰酸 Cyanic acid KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2811.19.21 00 9 砷酸 Arsenic acid KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2811.19.22 00 8 亞砷酸 Arsenious acid KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2811.19.30 00 8 亞磷酸 Phosphorous acid KGM 2.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
2811.19.40 00 6 氫溴酸 Hydrobromic acid KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2811.19.90 其他無機酸 Other inorganic acids 2.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
20 1 氫碘酸 Hydriodic acid KGM
30 9 次磷酸 Hypophosphorous acid KGM
90 6 其他無機酸 Other inorganic acids KGM 508
－非金屬元素之其他無 -Other inorganic oxygen

機氧化合物︰ compounds of non-metals:
2811.21 二氧化碳 Carbon dioxide
2811.21.10 00 8 乾冰（固體二氧化碳） Dry ice (solid carbon KGM 5% 免稅Free 5%

dioxide) (PA,GT,NI,SV,HN,
NZ,SG)
2811.21.90 00 1 其他二氧化碳 Other carbon dioxide KGM 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2811.22 二氧化矽 Silicon dioxide
2811.22.10 00 7 白烟 White carbon KGM 2% 免稅Free 2%

(PA,GT,NI,SV,HN,
NZ,SG)
2811.22.90 00 0 其他二氧化矽 Other silicon dioxide KGM 2% 免稅Free 2% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2811.29.10 00 0 一氧化碳 Carbon monoxide KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2811.29.20 00 8 五氧化二砷（砷酸酐） Arsenic pentoxide KGM 5% 免稅Free 7.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2811.29.30 00 6 三氧化二砷（亞砷酸酐 Arsenic trioxide (arsenic KGM 3.4% 免稅Free 7.5% 553 533
，砒石，白信石） white) (PA,GT,NI,SV,HN,
NZ,SG)
2811.29.40 00 4 二氧化硫（無水亞硫酸 Sulphur dioxide (sulphurous KGM 3.4% 免稅Free 10%
，亞硫酸酐） acid anhydride) (PA,GT,NI,SV,HN,
NZ,SG)
2811.29.90 其他非金屬元素之無機 Other inorganic oxygen 5% 免稅Free 5%
氧化合物（不包括水） compound of non-metals (PA,GT,NI,SV,HN,
(excluding water) NZ,SG)
10 1 一氧化二氮 Nitrous Oxide KGM 529
90 4 其他非金屬元素之無 Other inorganic oxygen KGM 508

機氧化合物（不包括 compound of non-metals
水） (excluding water)
410 Ch. 28 410

國定稅率
Tariff Rate
碼 Unit 規
第３分章鹵素或硫之 III. halogen or sulphur

非金屬化合物 compounds of non-metals
2812 非金屬之鹵化物及氧鹵化 Halides and halide oxides of

物 non-metals
－氯化物及氧氯化物： - Chlorides and chloride oxides

:
2812.11 碳醯氯（光氣） Carbonyl dichloride

(phosgene)
2812.11.00 00 1 碳醯氯（光氣） Carbonyl dichloride KGM 5% 免稅Free 5% 553 533

(phosgene) (PA,GT,NI,SV,HN, S01
NZ,SG)
2812.12 氧氯化磷（磷醯氯） Phosphorus oxychloride
2812.12.00 00 0 氧氯化磷（磷醯氯） Phosphorus oxychloride KGM 5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2812.13 三氯化磷 Phosphorus trichloride
2812.13.00 00 9 三氯化磷 Phosphorus trichloride KGM 5% 免稅Free 10% 553 533

CN,NZ,SG)
2812.14 五氯化磷 Phosphorus pentachloride
2812.14.00 00 8 五氯化磷 Phosphorus pentachloride KGM 5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2812.15 氯化硫 Sulphur monochloride
2812.15.00 00 7 氯化硫 Sulfur monochloride KGM 5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2812.16 二氯化硫 Sulphur dichloride
2812.16.00 00 6 二氯化硫 Sulfur dichloride KGM 5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2812.17 亞硫醯氯（二氯氧硫） Thionyl chloride
2812.17.00 00 5 亞硫醯氯（二氯氧硫） Thionyl chloride KGM 5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2812.19.00 00 3 其他非金屬氯化物及氧 Other chlorides and KGM 5% 免稅Free 5% S01

氯化物 oxychlorides of non-metals (PA,GT,NI,SV,HN,
NZ,SG)
2812.90.10 00 3 三氟化硼 Boron fluoride KGM 2.5% 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2812.90.90 其他非金屬之鹵化物及 Other halides and halide 5% 免稅Free 5%
氧鹵化物 oxides of non-metals (PA,GT,NI,SV,HN,
NZ,SG)
10 4 六氟化硫（ＳＦ６） Sulfur hexafluoride KGM
90 7 其他非金屬之鹵化物 Other halides and halide KGM S01

及氧鹵化物 oxides of non-metals
2813 非金屬硫化物；工業用三 Sulphides of non-metals;

硫化磷 commercial phosphorus
trisulphide
411 Ch. 28 411

國定稅率
Tariff Rate
碼 Unit 規
2813.10 二硫化碳 Carbon disulphide
2813.10.00 00 1 二硫化碳 Carbon disulphide KGM 2.5% 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2813.90.10 00 2 工業用三硫化磷 Commerical phosphorus KGM 5% 免稅Free 5%

trisulphide (PA,GT,NI,SV,HN,
NZ,SG)
2813.90.90 00 5 其他非金屬硫化物 Other sulphides of non- KGM 5% 免稅Free 5% S01
metals (PA,GT,NI,SV,HN,
NZ,SG)
第４分章金屬之無機 Iv. inorganic bases and
鹽基及其氧化物、氫氧 oxides, hydroxides and
化物及過氧化物 peroxides of metal
2814 無水氨或氨水溶液 Ammonia, anhydrous or in

aqueous solution
2814.10 無水氨（無水阿摩尼亞 Anhydrous ammonia

）
2814.10.00 00 0 無水氨（無水阿摩尼亞 Ammonia, anhydrous KGM 免稅Free 免稅Free 免稅Free

，液氨） (liquified ammonia) (PA,GT,NI,SV,HN,
NZ,SG)
2814.20 氨水溶液（阿摩尼亞溶 Ammonia in aqueous solution
液）
2814.20.00 00 8 氨水溶液（阿摩尼亞溶 Ammonia in aqueous KGM 免稅Free 免稅Free 2.5%

液） solution (PA,GT,NI,SV,HN,
NZ,SG)
2815 氫氧化鈉（燒碱）；氫氧 Sodium hydroxide (caustic
化鉀（苛性鉀）；過氧化 soda); potassium hydroxide
鈉或鉀 (caustic potash); peroxides of
sodium or potassium
－氫氧化鈉（燒碱） -Sodium hydroxide (caustic

soda):
2815.11 固體 Solid
2815.11.00 00 8 固態氫氧化鈉（燒碱） Sodium hydroxide (caustic TNE 2.5% 免稅Free 5% 508

soda), solid (PA,GT,NI,SV,HN,
NZ,SG)
2815.12 水溶液（碱水或液碱） In aqueous solution (soda lye
or liquid soda)
2815.12.00 00 7 氫氧化鈉水溶液（碱水 Sodium hydroxide, in TND 2.5% 免稅Free 5%

或液碱） aqueous solution (soda lye or TNE (PA,GT,NI,SV,HN,
liquid soda) CN,NZ,SG)
2815.20 氫氧化鉀（苛性鉀） Potassium hydroxide (caustic

potash)
2815.20.00 00 7 氫氧化鉀（苛性鉀） Potassium hydroxide (caustic TNE 5% 免稅Free 5% 508

potash) (PA,GT,NI,SV,HN,
NZ,SG)
2815.30 過氧化鈉或鉀 Peroxides of sodium or
potassium
2815.30.10 00 3 過氧化鉀 Potassium peroxides TNE 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2815.30.20 00 1 過氧化鈉 Sodium peroxides TNE 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
412 Ch. 28 412
國定稅率
Tariff Rate
碼 Unit 規
2816 鎂之氫氧化物及過氧化物 Hydroxide and peroxide of

；鍶或鋇之氧化物、氫氧 magnesium; oxides, hydroxides
化物及過氧化物 and peroxides, of strontium or
barium
2816.10 鎂之氫氧化物及過氧化 Hydroxide and peroxide of

物 magnesium
2816.10.10 00 6 氫氧化鎂 Magnesium hydroxide KGM 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2816.10.20 00 4 過氧化鎂 Magnesium peroxide KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2816.40 鍶或鋇之氧化物、氫氧 Oxides, hydroxides and
化物及過氧化物 peroxides, of strontium or
barium
2816.40.10 00 0 鍶之氧化物、氫氧化物 Oxides, hydroxides and KGM 2.5% 免稅Free 2.5%

及過氧化物 peroxides, of strontium (PA,GT,NI,SV,HN,
NZ,SG)
2816.40.20 00 8 鋇之氧化物、氫氧化物 Oxides, hydroxides and KGM 2.5% 免稅Free 2.5%
及過氧化物 peroxides, of barium (PA,GT,NI,SV,HN,
NZ,SG)
2817 氧化鋅；過氧化鋅 Zinc oxide; zinc peroxide
2817.00 氧化鋅；過氧化鋅 Zinc oxide; zinc peroxide
2817.00.10 00 7 氧化鋅（鋅白） Zinc oxide (zinc white) KGM 2% 免稅Free 6% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2817.00.20 00 5 過氧化鋅 Zinc peroxide KGM 2% 免稅Free 6%
(PA,GT,NI,SV,HN,
NZ,SG)
2818 人造鋼玉，不論是否符合 Artificial corundum, whether or
化學定義；氧化鋁；氫氧 not chemically difined;
化鋁 aluminium oxide; aluminium
hydroxide.
2818.10 人造鋼玉，不論是否符 Artificial corundum, whether

合化學定義 or not chemically defined.
2818.10.00 00 6 人造鋼玉，不論是否符 Artificial corundum, whether TNE 免稅Free 免稅Free 2.5%

合化學定義 or not chemically defined (PA,GT,NI,SV,HN,
NZ,SG)
2818.20 氧化鋁，人造鋼玉除外 Aluminium oxide, other than
artificial corundum
2818.20.00 00 4 氧化鋁，人造鋼玉除外 Aluminium oxide, other than TNE 免稅Free 免稅Free 2.5%
artificial corundum (PA,GT,NI,SV,HN,
NZ,SG)
2818.30 氫氧化鋁 Aluminium hydroxide
2818.30.00 00 2 氫氧化鋁 Aluminium hydroxide TNE 3% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2819 氧化鉻及氫氧化鉻 Chromium oxides and
hydroxides
2819.10 三氧化鉻 Chromium trioxide
2819.10.00 00 5 三氧化鉻（鉻酸酐） Chromium trioxide (chromic KGM 2.5% 免稅Free 5% 553 533
anhydride) (PA,GT,NI,SV,HN,
NZ,SG)
413 Ch. 28 413

國定稅率
Tariff Rate
碼 Unit 規
2819.90.10 00 6 其他氧化鉻 Other chromium oxides KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2819.90.20 00 4 氫氧化鉻 Chromium hydroxides KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2820 氧化錳 Manganese oxides
2820.10 二氧化錳 Manganese dioxide
2820.10.00 00 2 二氧化錳 Manganese dioxide KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2820.90.00 00 5 其他氧化錳 Other manganese oxides KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2821 氧化鐵及氫氧化鐵；土色 Iron oxides and hydroxides;
料，其鐵化合物含量以三 earth colours containing 70% or
氧化二鐵估算之重量比在 more by weight of combined
７０％及以上者 iron evaluated as Fe2O3
2821.10 氧化鐵及氫氧化鐵 Iron oxides and hydroxides
2821.10.11 00 8 氧化鐵，三氧化二鐵含 Iron oxides, containing 95% KGM 2.5% 免稅Free 2.5% 508
量純度９５％及以上者 or more by weight of Fe2O3 (PA,GT,NI,SV,HN,
NZ,SG)
2821.10.19 00 0 其他氧化鐵 Other iron oxides KGM 2.5% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2821.10.21 00 6 氫氧化鐵，三氧化二鐵 Iron hydroxides, containing KGM 2.5% 免稅Free 2.5%
含量純度９５％及以上 95% or more by weight of (PA,GT,NI,SV,HN,
者 Fe2O3 NZ,SG)
2821.10.29 00 8 其他氫氧化鐵 Other iron hydroxides KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2821.20 土色料 Earth colours
2821.20.10 00 7 土色料，其鐵化合物含 Earth colours, containing KGM 2.5% 免稅Free 2.5%

量以三氧化二鐵重量在 95% or more by weight of (PA,GT,NI,SV,HN,
９５％以上者 combined iron evaluated as NZ,SG)
Fe2O3
2821.20.90 00 0 其他土色料 Other earth colours KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2822 氧化鈷及氫氧化鈷；工業 Cobalt oxides and hydroxides;
用氧化鈷 commercial cobalt oxides
2822.00 氧化鈷及氫氧化鈷；工 Cobalt oxides and hydroxides;

業用氧化鈷 commercial cobalt oxides
2822.00.10 00 0 氧化鈷（工業用氧化鈷 Cobalt oxides (including KGM 1.2% 免稅Free 5%

在內） commercial cobalt oxides) (PA,GT,NI,SV,HN,
NZ,SG)
2822.00.20 00 8 氫氧化鈷 Cobalt hydroxides KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2823 氧化鈦 Titanium oxides
2823.00 氧化鈦 Titanium oxides
2823.00.10 00 9 粗製二氧化鈦粒 Crude titanium dioxide, in KGM 免稅Free 免稅Free 2.5%

granule form (PA,GT,NI,SV,HN,
NZ,SG)
414 Ch. 28 414

國定稅率
Tariff Rate
碼 Unit 規
2823.00.90 00 2 其他氧化鈦 Other titanium oxides KGM 2% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2824 氧化鉛；紅丹及黃丹 Lead oxides; red lead and

orange lead
2824.10 一氧化鉛（密陀僧，鉛 Lead monoxide (litharge,

黃） massicot)
2824.10.00 00 8 一氧化鉛（密陀僧，鉛 Lead monoxide (litharge, KGM 4% 免稅Free 6%

黃） massicot) (PA,GT,NI,SV,HN,
NZ,SG)
2824.90.00 00 1 其他氧化鉛 Other lead oxides KGM 4% 免稅Free 6%

(PA,GT,NI,SV,HN,
NZ,SG)
2825 肼（聯氨）及胲（羥胺 Hydrazine and hydroxylamine
）及其無機鹽；其他無機 and their inorganic salts; other
鹽基；其他金屬氧化物、 inorganic bases; other metal
氫氧化物及過氧化物 oxides, hydroxides and
peroxides
2825.10 肼（聯氨）及胲（羥胺 Hydrazine and hydroxylamine

）及其無機鹽 and their inorganic salts
2825.10.00 00 7 肼（聯氨）及胲（羥胺 Hydrazine and KGM 1% 免稅Free 2.5% 553 533

）及其無機鹽 hydroxylamine and their (PA,GT,NI,SV,HN,
inorganic salts NZ,SG)
2825.20 氧化鋰及氫氧化鋰 Lithium oxide and hydroxide
2825.20.10 00 3 氧化鋰 Lithium oxide KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2825.20.20 00 1 氫氧化鋰 Lithium hydroxide KGM 1.2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.30 氧化釩及氫氧化釩 Vanadium oxides and
hydroxides
2825.30.11 00 0 五氧化二釩 Vanadium pentoxide KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2825.30.19 00 2 其他氧化釩 Other vanadium oxides KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.30.20 00 9 氫氧化釩 Vanadium hydroxides KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.40 氧化鎳及氫氧化鎳 Nickel oxides and hydroxides
2825.40.10 00 9 氧化鎳 Nickel oxides KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2825.40.20 00 7 氫氧化鎳 Nickel hydroxides KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.50 氧化銅及氫氧化銅 Copper oxides and hydroxides
2825.50.10 00 6 氧化銅（包括氧化亞銅 Copper oxides (including KGM 免稅Free 免稅Free 5% 508

） cuprous oxide) (PA,GT,NI,SV,HN,
NZ,SG)
2825.50.20 00 4 氫氧化銅 Copper hydroxides KGM 免稅Free 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
415 Ch. 28 415

國定稅率
Tariff Rate
碼 Unit 規
2825.60 氧化鍺及二氧化鋯 Germanium oxides and

zirconium dioxide
2825.60.10 00 4 氧化鍺 Germanium oxides KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2825.60.20 00 2 二氧化鋯 Zirconium dioxide KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.70 氧化鉬及氫氧化鉬 Molybdenum oxides and
hydroxides
2825.70.10 00 2 氧化鉬 Molybdenum oxides KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2825.70.20 00 0 氫氧化鉬 Molybdenum hydroxides KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2825.80 氧化銻 Antimony oxides
2825.80.00 00 2 氧化銻 Antimony oxides KGM 2.5% 免稅Free 25%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2825.90.20 00 6 氧化鎘 Cadmium oxide KGM 免稅Free 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2825.90.30 00 4 氧化錫（氧化亞錫及二 Tin oxides (stannous oxides KGM 免稅Free 免稅Free 5%
氧化錫） and stannic oxide) (PA,GT,NI,SV,HN,
NZ,SG)
2825.90.90 00 1 其他無機鹽基及其他金 Other inorganic bases and KGM 2.5% 免稅Free 7.5% 508
屬氧化物、氫氧化物及 inorganic metal oxides, (PA,GT,NI,SV,HN,
過氧化物 hydroxides and peroxides NZ,SG)
第５分章無機酸之金 V. salts and peroxysalts, of

屬鹽及過氧化鹽類 inorganic acids and metals
2826 氟化物；氟矽酸鹽，氟鋁 Fluorides; flurosilicates,

酸鹽及其他氟錯鹽類 fluoroaluminates and other
complex fluorine salts
－氟化物︰ -Fluorides:
2826.12 鋁之氟化物 Of aluminium
2826.12.00 00 4 鋁之氟化物 Fluorides of aluminium KGM 2.5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2826.19.10 銨或鈉之氟化物 Fluoride of Ammonium or of 2.5% 免稅Free 5%

sodium (PA,GT,NI,SV,HN,
NZ,SG)
10 3 氟化銨 Ammonium fluoride KGM
20 1 氟化鈉 Sodium fluoride KGM S01
2826.19.90 00 8 其他氟化物 Other fluorides KGM 3.4% 免稅Free 7.5% 508 S01
(PA,GT,NI,SV,HN,
NZ,SG)
2826.30 六氟鋁酸鈉（合成冰晶 Sodium hexafluoroaluminate
石） (synthetic cryolite)
2826.30.00 00 2 六氟鋁酸鈉（合成冰晶 Sodium hexafluoroaluminate KGM 1.2% 免稅Free 5% S01

石） (synthetic cryolite) (PA,GT,NI,SV,HN,
NZ,SG)
416 Ch. 28 416

國定稅率
Tariff Rate
碼 Unit 規
2826.90.10 00 7 氟矽酸鉀 Potassium fluorosilicate KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2826.90.90 其他氟矽酸鹽、氟鋁酸 Other fluorosilicates, 3.4% 免稅Free 7.5%
鹽及氟錯鹽 fluoroaluminates and other (PA,GT,NI,SV,HN,
complex fluorine salts NZ,SG)
10 8 氟矽酸鈉 Sodium fluorosilicate KGM
90 1 其他氟矽酸鹽、氟鋁 Other fluorosilicates, KGM S01

酸鹽及氟錯鹽 fluoroaluminates and other
complex fluorine salts
2827 氯化物、氧氯化物、氫氧 Chlorides, chloride oxides and

氯化物；溴化物及氧溴化 chloride hydroxides; bromides
物；碘化物及氧碘化物 and bromide oxides; iodides and
iodide oxides
2827.10 氯化銨 Ammonium chloride
2827.10.00 00 5 氯化銨 Ammonium chloride KGM 2.5% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2827.20 氯化鈣 Calcium chloride
2827.20.00 00 3 氯化鈣 Calcium chloride KGM 3.4% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
－其他氯化物 -Other chlorides:
2827.31 鎂之氯化物 Of magnesium
2827.31.00 00 0 鎂之氯化物 Chlorides of magnesium KGM 3.4% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2827.32 鋁之氯化物 Of aluminium
2827.32.00 00 9 鋁之氯化物 Chlorides of aluminium KGM 2.5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2827.35 鎳之氯化物 Of nickel
2827.35.00 00 6 鎳之氯化物 Chlorides of nickel KGM 3.4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2827.39.10 00 0 三氯化鈦 Titanium trichloride KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2827.39.20 00 8 錫之氯化物 Chlorides of tin KGM 1% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2827.39.30 00 6 鋇之氯化物 Chlorides of barium KGM 1% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2827.39.40 00 4 鐵之氯化物 Chlorides of iron KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2827.39.90 其他金屬氯化物（氯化 Other metal chlorides 3.4% 免稅Free 7.5%
鈉歸列第２５０１節） (sodium chloride classified in (PA,GT,NI,SV,HN,
heading 25.01) CN,NZ,SG)
20 9 氯化鎘 Cadmium chloride KGM 553 533
417 Ch. 28 417

國定稅率
Tariff Rate
碼 Unit 規
90 4 其他金屬氯化物（氯 Other metal chlorides KGM 508

化鈉歸列２５０１） (sodium chloride classified
in 2501)
－氧氯化物及氫氧氯化 -Chloride oxides and chloride

物︰ hydroxides:
2827.41 銅之氧氯化物及氫氧氯 Of copper

化物
2827.41.00 00 8 銅之氧氯化物及氫氧氯 Chloride oxides and chloride KGM 5% 免稅Free 7.5%

化物 hydroxides of copper (PA,GT,NI,SV,HN,
NZ,SG)
2827.49.00 00 0 其他金屬之氧氯化物及 Other chloride oxides and KGM 3.4% 免稅Free 7.5%
氫氧氯化物 oxychloride hydroxides of (PA,GT,NI,SV,HN,
metal NZ,SG)
－溴化物及氧溴化物︰ -Bromides and bromide

oxides:
2827.51 鈉或鉀之溴化物 Bromides of sodiums or of

potassium
2827.51.10 00 3 溴化鉀 Potassium bromide KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2827.51.20 00 1 溴化鈉 Sodium bromide KGM 免稅Free 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2827.59.00 00 7 其他金屬之溴化物及氧 Other bromides and bromide KGM 2.5% 免稅Free 7.5%
溴化物 oxides of metal (PA,GT,NI,SV,HN,
NZ,SG)
2827.60 碘化物及氧碘化物 Iodides and iodide oxides
2827.60.10 00 2 金屬碘化物 Iodides of metal KGM 3.4% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2827.60.20 00 0 金屬氧碘化物 Iodide oxides of metal KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2828 次氯酸鹽；工業用次氯酸 Hypochlorites; commercial
鈣；亞氯酸鹽；次溴酸鹽 calcium hypochlorite; chlorites;
hypobromites
2828.10 工業用次氯酸鈣及其他 Commercial calcium

次氯酸鈣 hypochlorite and other calcium
hypochlorites
2828.10.10 00 2 漂白粉 Bleaching powder KGM 5.5% 免稅Free 15% 508

(chlorinated lime) (PA,GT,NI,SV,HN,
NZ,SG)
2828.10.20 00 0 漂白粉精 Bleaching powder KGM 5.5% 免稅Free 15%
(concentrated) (PA,GT,NI,SV,HN,
NZ,SG)
2828.10.90 00 5 其他次氯酸鈣及工業用 Other calcium hypochlorites KGM 5.5% 免稅Free 10%
次氯酸鈣 and commercial calcium (PA,GT,NI,SV,HN,
hypochlorite NZ,SG)
2828.90.10 00 5 次溴酸鹽 Hypobromites KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
418 Ch. 28 418

國定稅率
Tariff Rate
碼 Unit 規
2828.90.90 00 8 其他次氯酸鹽，亞氯酸 Other hypochlorites, chlorites KGM 5.5% 免稅Free 10%

鹽 (PA,GT,NI,SV,HN,
NZ,SG)
2829 氯酸鹽及過氯酸鹽；溴酸 Chlorates and perchlorates;
鹽及過溴酸鹽；碘酸鹽及 bromates and perbromates;
過碘酸鹽 iodates and periodates
－氯酸鹽︰ -Chlorates:
2829.11 鈉之氯酸鹽 Of sodium
2829.11.00 00 2 氯酸鈉 Sodium chlorate KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2829.19.10 00 2 氯酸鉀 Potassium chlorate KGM 5% 免稅Free 7.5% 367

(PA,GT,NI,SV,HN,
NZ,SG)
2829.19.90 00 5 其他氯酸鹽 Other chlorates KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2829.90.10 過氯酸鹽 Perchlorates 2.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 過氯酸鉀 Potassium perchlorate KGM 367
90 5 其他過氯酸鹽 Other perchlorates KGM
2829.90.20 00 2 溴酸鹽及過溴酸鹽 Bromates and perbromates KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2829.90.30 00 0 碘酸鹽及過碘酸鹽 Iodates and periodates KGM 免稅Free 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2830 硫化物；多硫化物，不論 Sulphides; polysulphides
是否符合化學定義者
2830.10 硫化鈉 Sodium sulphides
2830.10.00 00 0 硫化鈉 Sodium sulphides KGM 3.4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2830.90.10 00 1 硫化鋅 Zinc sulphide KGM 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2830.90.20 00 9 硫化鎘 Cadmium sulphide KGM 2.7% 免稅Free 6% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2830.90.90 其他硫化物；多硫化物 Other sulphides; 3.4% 免稅Free 7.5%
，不論是否符合化學定 polysulphides, whether or not (PA,GT,NI,SV,HN,
義者 chemically defined NZ,SG)
10 2 次硫化鎳 Trinickel disulfide KGM 111 533
90 5 其他硫化物；多硫化 Other sulphides; KGM

物，不論是否符合化 polysulphides, whether or
學定義者 not chemically defined
2831 二亞硫磺酸鹽及硫氧酸鹽 Dithionites and sulphoxylates
2831.10 鈉之二亞硫磺酸鹽及硫 Of sodium

氧酸鹽
419 Ch. 28 419

國定稅率
Tariff Rate
碼 Unit 規
2831.10.10 00 7 二亞硫磺酸鈉（保險粉 Sodium dithionite KGM 5% 免稅Free 7.5% 508

） (PA,GT,NI,SV,HN,
NZ,SG)
2831.10.20 00 5 硫氧酸鈉 Sodium sulphoxylate KGM 3.4% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2831.90.00 00 2 其他二亞硫磺酸鹽及硫 Other dithionites, KGM 3.4% 免稅Free 7.5%

氧酸鹽 sulphoxylates (PA,GT,NI,SV,HN,
NZ,SG)
2832 亞硫酸鹽；硫代硫酸鹽 Sulphites; thiosulphates
2832.10 亞硫酸鈉 Sodium sulphite
2832.10.00 00 8 亞硫酸鈉 Sodium sulphite KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2832.20 其他亞硫酸鹽 Other sulphites
2832.20.00 00 6 其他亞硫酸鹽 Other sulphites KGM 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2832.30 硫代硫酸鹽 Thiosulphates
2832.30.10 00 2 硫代硫酸鈉 Sodium thiosulphate KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2832.30.90 00 5 其他硫代硫酸鹽 Other thiosulphates KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2833 硫酸鹽；礬；過氧硫酸鹽 Sulphates; alums;
（過硫酸鹽） peroxosulphates (persulphates)
－硫酸鈉︰ -Sodium sulphates:
2833.11 硫酸二鈉 Disodium sulphate
2833.11.00 00 6 硫酸二鈉 Disodium sulphate KGM 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2833.19.00 00 8 其他硫酸鈉 Other sodium sulphates KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
－其他硫酸鹽︰ -Other sulphates:
2833.21 鎂之硫酸鹽 Of maganesium
2833.21.00 00 4 鎂之硫酸鹽 Sulphates of maganesium KGM 1.2% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2833.22 鋁之硫酸鹽 Of aluminium
2833.22.00 00 3 鋁之硫酸鹽 Sulphates of aluminium KGM 5% 免稅Free 7.5% 508 S01

(PA,GT,NI,SV,HN,
NZ,SG)
2833.24 鎳之硫酸鹽 Of nickel
2833.24.00 00 1 鎳之硫酸鹽 Sulphates of nickel KGM 2.7% 免稅Free 6% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2833.25 銅之硫酸鹽 Of copper
2833.25.00 00 0 銅之硫酸鹽 Sulphates of copper KGM 2.7% 免稅Free 6% 508

(PA,GT,NI,SV,HN,
NZ,SG)
420 Ch. 28 420
國定稅率
Tariff Rate
碼 Unit 規
2833.27 鋇之硫酸鹽 Of barium
2833.27.00 00 8 鋇之硫酸鹽 Sulphates of barium KGM 3.4% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2833.29.10 00 4 硫酸鐵 Ferric sulphate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2833.29.20 00 2 三鹽基硫酸鉛 Tribasic lead sulphate KGM 4% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2833.29.30 00 0 鉻之硫酸鹽 Sulphates of chromium KGM 4% 免稅Free 6% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2833.29.40 00 8 鋅之硫酸鹽 Sulphates of zinc KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2833.29.90 其他硫酸鹽 Other sulphates 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 5 硫酸鎘 Cadmium sulphate KGM 553 533
90 8 其他硫酸鹽 Other sulphates KGM 508
2833.30 礬 Alums
2833.30.10 00 1 鉻礬 Chromium alums KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2833.30.90 00 4 其他礬 Other alums KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2833.40 過氧硫酸鹽（過硫酸鹽 Peroxosulphates (persulphates)
）
2833.40.00 00 1 過氧硫酸鹽（過硫酸鹽 Peroxosulphates KGM 5% 免稅Free 7.5% 508

） (persulphates) (PA,GT,NI,SV,HN,
NZ,SG)
2834 亞硝酸鹽；硝酸鹽 Nitrites; nitrates
2834.10 亞硝酸鹽 Nitrites
2834.10.10 00 4 亞硝酸鈉 Sodium nitrite KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2834.10.90 00 7 其他亞硝酸鹽 Other nitrites KGM 5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
－硝酸鹽︰ -Nitrates:
2834.21 鉀之硝酸鹽 Of potassium
2834.21.00 00 3 鉀之硝酸鹽 Nitrates of potassium KGM 1% 免稅Free 1% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2834.29.10 00 3 硝酸鋁 Aluminium nitrate KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2834.29.20 00 1 鉍之硝酸鹽 Nitrates of bismuth KGM 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2834.29.90 其他硝酸鹽 Other nitrates 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
421 Ch. 28 421

國定稅率
Tariff Rate
碼 Unit 規
10 4 硝酸鎘 Cadmium nitrate KGM 553 533
90 7 其他硝酸鹽 Other nitrates KGM 508
2835 次磷酸鹽、亞磷酸鹽及磷 Phosphinates (hypophosphites),

酸鹽；聚磷酸鹽，不論是 phosphonates (phosphites),
否符合化學定義者 phosphates and polyphosphates,
whether or not chemically
defined
2835.10 次磷酸鹽及亞磷酸鹽 Phosphinates (hypophosphites)

and phosphonates (phosphites)
2835.10.10 00 3 次磷酸鹽 Phosphinates KGM 5% 免稅Free 5%

(hypophosphites) (PA,GT,NI,SV,HN,
NZ,SG)
2835.10.21 00 0 二鹽基性亞磷酸鉛 Dibasic lead phosphite KGM 5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
2835.10.29 00 2 其他亞磷酸鹽 Other phosphonates KGM 5% 免稅Free 5%
(phosphites) (PA,GT,NI,SV,HN,
NZ,SG)
－磷酸鹽： -Phosphates:
2835.22 一或二鈉之磷酸鹽 Of mono- or disodium
2835.22.00 00 1 一或二鈉之磷酸鹽 Phosphate of mono- or KGM 5% 免稅Free 5% 508

disodium (PA,GT,NI,SV,HN,
NZ,SG)
2835.24 鉀之磷酸鹽 Of potassium
2835.24.00 00 9 鉀之磷酸鹽 Phosphates of potassium KGM 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2835.25 磷酸氫鈣（磷酸二鈣） Calcium
hydrogenorthophosphate
("dicalcium phosphate")
2835.25.00 00 8 磷酸氫鈣（磷酸二鈣） Calcium KGM 5% 免稅Free 7.5% 826

hydrogenorthophosphate (PA,GT,NI,SV,HN, A02
("dicalcium phosphate") CN,NZ,SG)
2835.26 其他鈣之磷酸鹽 Other phosphates of calcium
2835.26.10 00 5 去氟磷酸鈣（飼料用） Deflourinated calcium KGM 5% 免稅Free 5% 404

phosphate (for fodder use) (PA,GT,NI,SV,HN, A01
NZ,SG)
2835.26.90 其他鈣之磷酸鹽 Other phosphates of calcium 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 6 鈣之磷酸鹽（飼料用 Phosphates of calcium (for KGM 404
） fodder use) A01
90 9 其他鈣之磷酸鹽 Other phosphates of KGM 508

calcium
2835.29.10 00 2 三銨之磷酸鹽 Phosphates of triammonium KGM 4% 免稅Free 4%

(PA,GT,NI,SV,HN,
NZ,SG)
2835.29.90 其他磷酸鹽 Other phosphates 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 3 三鈉之磷酸鹽 Phosphate of trisodium KGM 508
90 6 其他磷酸鹽 Other phosphates KGM 508 S01
422 Ch. 28 422

國定稅率
Tariff Rate
碼 Unit 規
－聚磷酸鹽︰ -Polyphosphates:
2835.31 三磷酸鈉（三聚磷酸鈉 Sodium triphosphate (sodium

） tripolyphosphate)
2835.31.00 00 0 三磷酸鈉（三聚磷酸鈉 Sodium triphosphate ( KGM 4% 免稅Free 5% 508

），不論是否符合化學 sodium tripolyphosphate), (PA,GT,NI,SV,HN,
定義者 whether or not chemically NZ,SG)
defined
2835.39.00 00 2 其他聚磷酸鹽，不論是 Other polyphosphates, KGM 5% 免稅Free 5% 508

否符合化學定義者 whether or not chemically (PA,GT,NI,SV,HN,
defined NZ,SG)
2836 碳酸鹽；過氧碳酸鹽（過 Carbonates; peroxocarbonates

碳酸鹽）；含氨基甲酸銨 (percarbonates); commercial
之工業用碳酸銨 ammonium carbonate contaning
ammonium carbamate
2836.20 碳酸鈉（純鹼） Disodium carbonate
2836.20.10 00 0 晶鹼 Soda crystal (washing soda) KGM 5.5% 免稅Free 15%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2836.20.90 00 3 碳酸鈉（純鹼） Disodium carbonate KGM 3.5% 免稅Free 12.5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2836.30 碳酸氫鈉 Sodium hydrogencarbonate

(sodium bicarbonate)
2836.30.00 00 0 碳酸氫鈉（小蘇打） Sodium hydrogencarbonate KGM 3.5% 免稅Free 7.5% 508

(sodium bicarbonate) (PA,GT,NI,SV,HN,
NZ,SG)
2836.40 碳酸鉀 Potassium carbonates
2836.40.00 00 8 碳酸鉀 Potassium carbonates KGM 5% 免稅Free 15% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2836.50 碳酸鈣 Calcium carbonate
2836.50.00 00 5 碳酸鈣 Calcium carbonate KGM 4% 免稅Free 4% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2836.60 碳酸鋇 Barium carbonate
2836.60.00 00 3 碳酸鋇 Barium carbonate KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2836.91 碳酸鋰 Lithium carbonates
2836.91.00 00 6 碳酸鋰 Lithium carbonates KGM 3.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2836.92 碳酸鍶 Strontium carbonate
2836.92.00 00 5 碳酸鍶 Strontium carbonate KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
423 Ch. 28 423

國定稅率
Tariff Rate
碼 Unit 規
2836.99.20 00 4 碳酸鎂（輕碳酸鎂、重 Magnesium carbonate KGM 5% 免稅Free 7.5% 508

碳酸鎂及鎂白在內） (including light magnesium (PA,GT,NI,SV,HN,
carbonate, heavy magnesium NZ,SG)
carbonate and magnesia alba)
2836.99.30 00 2 碳酸鉍 Bismuth carbonate KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2836.99.90 其他碳酸鹽及過碳酸鹽 Other carbonates and 5% 免稅Free 5%
percarbonates (PA,GT,NI,SV,HN,
NZ,SG)
10 7 碳酸鎘 Cadmium carbonate KGM 553 533
90 0 其他碳酸鹽及過碳酸 Other carbonates and KGM 508

鹽 percarbonates
2837 氰化物，氧氰化物及氰錯 Cyanides, cyanide oxides and

離子化合物 complex cyanides
－氰化物及氧氰化物︰ -Cyanides and cyanide oxides:
2837.11 鈉之氰化物及氧氰化物 Of sodium
2837.11.10 00 0 氰化鈉 Sodium cyanide KGM 5% 免稅Free 5% 553 533

NZ,SG)
2837.11.20 00 8 氧氰化鈉 Sodium cyanide oxide KGM 5% 免稅Free 7.5% S01
(PA,GT,NI,SV,HN,
NZ,SG)
2837.19.10 00 2 氰化鉀 Potassium cyanide KGM 5% 免稅Free 7.5% 553 533

NZ,SG)
2837.19.90 其他氰化物及氧氰化物 Other cyanides and cyanide 5% 免稅Free 7.5%
oxides (PA,GT,NI,SV,HN,
NZ,SG)
11 2 氰化亞銅 Copper(I) cyanide KGM 553 533
S01
12 1 氰化銅 Copper(II) cyanide KGM 553 533
S01
20 1 氰化鎘 Cadmium cyanide KGM 553 533
S01
30 9 氰化鋅 Zinc cyanide KGM 553 533
S01
90 6 其他氰化物及氧氰化 Other cyanides and cyanide KGM S01
物 oxides
2837.20 氰錯離子化合物 Complex cyanides
2837.20.00 氰錯離子化合物 Complex cyanides 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 9 氰化銅鈉 Copper sodium cyanide KGM 553 533
S01
20 7 氰化鉀銅 Copper(I) potassium KGM 553 533
cyanide S01
90 2 其他氰錯離子化合物 Other complex cyanides KGM 508 S01
2839 矽酸鹽；工業用碱金屬矽 Silicates; commercial alkali

酸鹽 metal silicates
－鈉之矽酸鹽︰ -Of sodium:
2839.11 偏矽酸鈉 Sodium metasilicates
424 Ch. 28 424

國定稅率
Tariff Rate
碼 Unit 規
2839.11.00 00 0 偏矽酸鈉 Sodium metasilicates KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2839.19.10 00 0 矽酸鈉（水玻璃） Sodium silicates (water glass) KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2839.19.90 00 3 其他鈉之矽酸鹽 Other silicates of sodium KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2839.90.10 00 2 矽酸鋁 Aluminium silicate KGM 2.5% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2839.90.20 00 0 矽酸鋯 Zirconium silicate KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2839.90.30 00 8 矽酸鎂 Magnesium silicate KGM 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2839.90.40 00 6 鉀之矽酸鹽 Silicates of potassium KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2839.90.90 00 5 其他矽酸鹽 Other silicates KGM 2.5% 免稅Free 6% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2840 硼酸鹽；過氧硼酸鹽（過 Borates; peroxoborates
硼酸鹽） (perborates)
－四硼酸二鈉（精製硼 -Disodium tetraborate (refined

砂）︰ borax):
2840.11 無水 Anhydrous
2840.11.00 00 7 無水四硼酸二鈉 Disodium tetraborate, KGM 2.5% 免稅Free 5%

anhydrous (PA,GT,NI,SV,HN,
NZ,SG)
2840.19.00 00 9 其他四硼酸二鈉 Other disodium tetraborate KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2840.20 其他硼酸鹽 Other borates
2840.20.00 00 6 其他硼酸鹽 Other borates KGM 1.2% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2840.30 過硼酸鹽 Peroxoborates (perborates)
2840.30.00 00 4 過硼酸鹽 Peroxoborates (perborates) KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2841 氧金屬或過氧金屬酸鹽 Salts of oxometallic or
peroxometallic acids
2841.30 二鉻酸鈉 Sodium dichromate
2841.30.00 00 3 二鉻酸鈉 Sodium dichromate KGM 2.5% 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2841.50 其他鉻酸鹽及重鉻酸鹽 Other chromates and
；過氧鉻酸鹽 dichromates; peroxochromates
2841.50.10 00 6 二鉻酸鉀 Potassium dichromate KGM 2.5% 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
425 Ch. 28 425

國定稅率
Tariff Rate
碼 Unit 規
2841.50.20 00 4 鉻酸鋅 Zinc chromate KGM 3.4% 免稅Free 10% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2841.50.30 00 2 鉻酸鉛 Lead chromate KGM 5% 免稅Free 10% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2841.50.90 其他鉻酸鹽及重鉻酸鹽 Other chromates and 3.4% 免稅Free 10%
；過氧鉻酸鹽 dichromates; (PA,GT,NI,SV,HN,
peroxochromates NZ,SG)
11 6 重鉻酸銨 Ammonium dichromate KGM 553 533
12 5 鉻酸銨 Ammonium chromate KGM 553 533
21 4 重鉻酸鈣 Calcium dichromate KGM 553 533
22 3 鉻酸鈣 Calcium chromate KGM 553 533
31 2 重鉻酸銅 Cupric dichromate KGM 553 533
32 1 鉻酸銅 Cupric chromate KGM 553 533
41 0 重鉻酸鋰 Lithium dichromate KGM 553 533
42 9 鉻酸鋰 Lithium chromate KGM 553 533
51 7 重鉻酸鋅 Zinc dichromate KGM 553 533
52 6 鉻酸鋇 Barium chromate KGM 553 533
53 5 鉻酸鐵 Ferric chromate KGM 553 533
54 4 鉻酸氧鉛 Lead chromate oxide KGM 553 533
55 3 鉻酸鉀 Potassium chromate KGM 553 533
56 2 鉻酸鈉 Sodium chromate KGM 553 533
57 1 鉻酸錫 Stannic chromate KGM 553 533
58 0 鉻酸鍶 Strontium chromate KGM 553 533
90 0 其他鉻酸鹽及重鉻酸 Other chromates and KGM

鹽；過氧鉻酸鹽 dichromates;
peroxochromates
－亞錳酸鹽、錳酸鹽及 -Manganites, manganates and

過錳酸鹽︰ permanganates:
2841.61 過錳酸鉀 Potassium permanganate
2841.61.00 00 5 過錳酸鉀 Potassium permanganate KGM 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2841.69.00 00 7 亞錳酸鹽、錳酸鹽及其 Manganites, manganates and KGM 5% 免稅Free 10%

他過錳酸鹽 other permanganates (PA,GT,NI,SV,HN,
NZ,SG)
2841.70 鉬酸鹽 Molybdates
2841.70.00 00 4 鉬酸鹽 Molybdates KGM 3.4% 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2841.80 鎢酸鹽 Tungstates (wolframates)
426 Ch. 28 426

國定稅率
Tariff Rate
碼 Unit 規
2841.80.00 00 2 鎢酸鹽 Tungstates (wolframates) KGM 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2841.90.10 00 8 鈦酸鋇 Barium titanate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2841.90.20 00 6 亞鐵酸鹽及鐵酸鹽 Ferrates and ferrites KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2841.90.30 00 4 鋁酸鹽 Aluminates KGM 5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
2841.90.90 00 1 其他氧金屬或過氧金屬 Other salts of oxometallic or KGM 5% 免稅Free 10% 508
酸鹽 peroxometallic acids (PA,GT,NI,SV,HN,
CN,NZ,SG)
2842 其他無機酸或過氧酸之鹽 Other salts of inorganic acids or

類（包括鋁矽酸鹽水合物 peroxoacids, (including
，不論是否符合化學定義 aluminosilicates whether of not
者），但不包括疊氮化合 chemically defined), other than
物 azides
2842.10 矽酸複鹽或錯鹽，包括 Double or complex silicates,

鋁矽酸鹽水合物，不論 including aluminosilicates
是否符合化學定義者 whether or not chemically
defined
2842.10.00 00 6 矽酸複鹽或錯鹽，包括 Double or complex silicates, KGM 5% 免稅Free 5% 508 S01

鋁矽酸鹽水合物，不論 including aluminosilicates (PA,GT,NI,SV,HN,
是否符合化學定義者 whether or not chemically NZ,SG)
defined
2842.90.10 00 7 亞砷酸鹽及砷酸鹽 Arsenites and arsenates KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2842.90.20 雷酸鹽、氰酸鹽及硫氰 Fulminates, cyanates and 4% 免稅Free 4%
酸鹽 thiocyanates (PA,GT,NI,SV,HN,
NZ,SG)
21 0 氰酸銨 Ammonium cyanate KGM
22 9 氰酸鉀 Potassium cyanate KGM
23 8 氰酸鈉 Sodium cyanate KGM
30 9 硫代氰酸鉀 Potassium thiocyanate KGM
90 6 其他雷酸鹽，氰酸鹽 Other fulminates, cyanates KGM

及硫代氰酸鹽 and thiocyanates
2842.90.90 00 0 其他無機酸或過氧酸之 Other salts of inorganic acids KGM 5% 免稅Free 5% 508

鹽類，但不包括疊氮化 or peroxoacids excluding (PA,GT,NI,SV,HN,
合物 azides NZ,SG)
第６分章雜項 VI. miscellaneous
2843 貴金屬之膠體物；貴金屬 Colloidal precious metals;

之無機或有機化合物，不 inorganic or organic compounds
論是否符合化學上定義者 of precious metals, whether or
；貴金屬汞合金 not chemically defined;
amalgams of precious metals
2843.10 貴金屬之膠狀物 Colloidal precious metals
427 Ch. 28 427

國定稅率
Tariff Rate
碼 Unit 規
2843.10.00 00 5 貴金屬之膠狀物 Colloidal precious metals KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
－銀之化合物︰ -Silver compounds:
2843.21 硝酸銀 Silver nitrate
2843.21.00 00 2 硝酸銀 Silver nitrate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2843.29.10 00 2 氰化銀 Silver cyanide KGM 2.5% 免稅Free 5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2843.29.90 其他銀之化合物 Other silver compounds 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 3 鉻酸銀 Silver chromate KGM 553 533
90 6 其他銀之化合物 Other silver compounds KGM
2843.30 金之化合物 Gold compounds
2843.30.10 00 9 金氰化鉀 Potassium gold cyanide KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2843.30.90 00 2 其他金之化合物 Other gold compounds KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2843.90 其他化合物；汞合金 Other compounds; amalgams
（汞齊）
2843.90.00 其他貴金屬化合物；貴 Other compounds of precious 免稅Free 免稅Free 5%

金屬汞合金（汞齊） metals ; amalgams of (PA,GT,NI,SV,HN,
precious metals NZ,SG)
10 6 氯化鈀 Palladium chloride KGM
90 9 其他貴金屬化合物 Other compounds of KGM

；貴金屬汞合金（汞 precious metals ; amalgams
齊） of precious metals
2844 放射性化學元素及放射性 Radioactive chemical elements

同位素（包括分裂性及孳 and radioactive isotopes
生性化學元素及同位素 (including the fissile or fertile
）及其化合物；含有前述 chemical elements and isotopes)
產品之混合物及殘渣物 and their compounds; mixtures
and residues containing these
products
2844.10 天然鈾及其化合物；含 Natural uranium and its

有天然鈾或天然鈾化合 compounds; alloys, dispersions
物之合金、分散體（包 (including cermets), ceramic
括瓷金）、陶瓷產品及 products and mixtures
混合物 containing natural uranium or
natural uranium compounds
2844.10.10 00 2 天然鈾及其化合物 Natural uranium and its KGM 免稅Free 免稅Free 免稅Free 581 541
compounds (PA,GT,NI,SV,HN, S01
NZ,SG)
2844.10.90 00 5 含有天然鈾或天然鈾化 Alloys, dispersions KGM 免稅Free 免稅Free 免稅Free 581 541
合物之合金、分散體 (including cermets), ceramic (PA,GT,NI,SV,HN, S01
（包括瓷金）、陶瓷產 products and mixtures NZ,SG)
品及混合物 containing natural uranium or
natural uranium compounds
428 Ch. 28 428

國定稅率
Tariff Rate
碼 Unit 規
2844.20 濃縮鈾２３５及其化合 Uranium enriched in U 235

物；鈽及化合物；含有 and its compounds; plutonium
濃縮鈾２３５，鈽或前 and its compounds; alloys,
述產品之化合物之合金 dispersions (including
、分散體（包括瓷金 cermets), ceramic products and
）、陶瓷產品及混合物 mixtures containing uranium
enriched in U 235, plutonium
or compounds of these
products
2844.20.00 00 2 濃縮鈾２３５及其化合 Uranium enriched in U 235 KGM 免稅Free 免稅Free 免稅Free 581 541
物；鈽及其化合物；含 and its compounds; (PA,GT,NI,SV,HN, S01
有濃縮鈾２３５，鈽或 plutonium and its NZ,SG)
前述產品之化合物之合 compounds; alloys,
金、分散體（包括瓷金 dispersions (including
）、陶瓷產品及混合物 cermets), ceramic products
and mixtures containing
uranium enriched in U 235,
plutonium or compounds of
these products
2844.30 已耗乏鈾２３５及其化 Uranium depleted in U 235

合物；釷及其化合物 and its compounds; thorium
；含有已耗乏 and its compounds; alloys,
２３５，釷或前述產品 dispersions (including
之化合物之合金、分散 cermets), ceramic products and
體（包括瓷金）、陶瓷 mixtures containing uranium
depleted in U 235, thorium or
產品及混合物
compounds of these products
2844.30.00 00 0 已耗乏鈾２３５及其化 Uranium depleted in U 235 KGM 免稅Free 免稅Free 免稅Free 581 541
合物；釷及其化合物 and its compounds; thorium (PA,GT,NI,SV,HN, S01
；含有已耗乏鈾 and its compounds; alloys, NZ,SG)
２３５，釷或前述產品 dispersions (including
之化合物之合金、分散 cermets), ceramic products
體（包括瓷金）、陶瓷 and mixtures containing
uranium depleted in U 235,
產品及混合物
thorium or compounds of
these products
2844.40 第２８４４．１０　 Radioactive elements and

２８４４．２０　 isotopes and compounds other
２８４４．３０目以外 than those of subheadings
之放射性元素及同位素 2844.10, 2844.20 or 2844.30;
及其化合物；含有前述 alloys dispersions (including
元素、同位素或化合物 cerments), ceramic products
and mixtures containing these
之合金、分散體（包括
elements, isotopes or
瓷金）、陶瓷產品及混 compounds; radioactive
合物；放射性殘渣物 residues
2844.40.00 00 8 第２８４４．１０　 Radioactive elements and KGM 免稅Free 免稅Free 免稅Free 581 541
２８４４．２０　 isotopes and compounds (PA,GT,NI,SV,HN, S01
２８４４．３０目以外 other than those of NZ,SG)
之放射性元素及同位素 subheadings 2844.10,
及其化合物；含有前述 2844.20 or 2844.30; alloys
元素、同位素或化合物 dispersions (including
cerments), ceramic products
之合金、分散體（包括
and mixtures containing these
瓷金）、陶瓷產品及混 elements, isotopes or
合物；放射性殘渣物 compounds; radioactive
residues
2844.50 已用畢（已照射）之核 Spent (irradiated) fuel

子反應器燃料（添裝藥 elements (cartridges) of
） nuclear reactors
429 Ch. 28 429

國定稅率
Tariff Rate
碼 Unit 規
2844.50.00 00 5 已用畢（已照射）之核 Spent (irradiated) fuel KGM 免稅Free 免稅Free 免稅Free 581 541
子反應器燃料（添裝藥 elements (cartridges) of (PA,GT,NI,SV,HN, S01
） nuclear reactors NZ,SG)
2845 第２８４４節以外之同位 Isotopes other than those of

素；此類同位素之無機或 heading 28.44; compounds,
有機化合物，不論是否符 inorganic or organic, of such
合化學上定義者 isotopes, whether or not
chemically defined
2845.10 重水（氧化氘） Heavy water (deuterium oxide)
2845.10.00 00 3 重水（氧化氘） Heavy water (deuterium KGM 免稅Free 免稅Free 10% 581 541
oxide) (PA,GT,NI,SV,HN, S01
NZ,SG)
2845.90.00 00 6 其他同位素及其無機、 Other isotopes and their KGM 免稅Free 免稅Free 10%
有機之化合物，不論是 compounds inorganic or (PA,GT,NI,SV,HN,
否符合化學上之定義者 organic, whether or not NZ,SG)
chemically defined
2846 稀土金屬，釔或鈧，或前 Compounds, inorganic or

述金屬混合物之無機或有 organic, of rare-earth metals, of
機化合物 yttrium or of scandium or of
mixtures of these metals
2846.10 鈰之化合物 Cerium compounds
2846.10.00 00 2 鈰之化合物 Cerium compounds KGM 免稅Free 免稅Free 免稅Free S01

(PA,GT,NI,SV,HN,
NZ,SG)
2846.90.00 00 5 其他稀土金屬，釔或鈧 Other compounds, inorganic KGM 免稅Free 免稅Free 免稅Free S01
，或前述金屬混合物之 or organic, of rare-earth (PA,GT,NI,SV,HN,
無機或有機化合物 metals, of yttrium or of NZ,SG)
scandium or of mixtures of
these metals
2847 過氧化氫，不論是否經尿 Hydrogen peroxide, whether or

素固定者 not solidified with urea
2847.00 過氧化氫，不論是否經 Hydrogen peroxide, whether or

尿素固定者 not solidified with urea
2847.00.00 00 3 過氧化氫，不論是否經 Hydrogen peroxide, whether KGM 4% 免稅Free 5% 508

尿素固定者 or not solidified with urea (PA,GT,NI,SV,HN,
NZ,SG)
2849 不論是否符合化學定義之 Carbides, whether or not
碳化物 chemically defined
2849.10 鈣之碳化物 Of calcium
2849.10.00 00 9 鈣之碳化物 Carbides of calcium KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2849.20 矽之碳化物 Of silicon
2849.20.00 00 7 矽之碳化物 Carbides of silicon KGM 免稅Free 免稅Free 免稅Free S01

(PA,GT,NI,SV,HN,
NZ,SG)
2849.90.10 00 0 碳化硼 Boron carbide KGM 2.5% 免稅Free 2.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
430 Ch. 28 430

國定稅率
Tariff Rate
碼 Unit 規
2849.90.20 00 8 碳化鎢、碳化鈦、碳化 Tungsten carbide, titanium KGM 2.5% 免稅Free 2.5% S01
鉭、碳化釩 carbide, tantalum carbide, (PA,GT,NI,SV,HN,
vanadium carbide NZ,SG)
2849.90.30 00 6 碳化鎢鈦 Tungsten-titanium carbide KGM 免稅Free 免稅Free 2.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2849.90.90 00 3 其他碳化物 Other carbides KGM 2.5% 免稅Free 5% S01
(PA,GT,NI,SV,HN,
NZ,SG)
2850 不論是否符合化學定義之 Hydrides, nitrides, azides,
氫化物、氮化物、疊氮化 silicides and borides, whether or
物、矽化物和硼化物，第 not chemically defiend, other
２８４９節之碳化物除外 than compounds which are also
carbides of heading 28.49.
2850.00 不論是否符合化學定義 Hydrides, nitrides, azides,

之氫化物、氮化物、疊 silicides and borides, whether
氮化物、矽化物和硼化 or not chemically defiend,
物，第２８４９節之碳 other than compounds which
化物除外 are also carbides of heading
28.49.
2850.00.10 00 5 偶氮硼化物 Borazon (boron nitride) KGM 2.5% 免稅Free 2.5% S01
(PA,GT,NI,SV,HN,
NZ,SG)
2850.00.90 其他不論是否符合化學 Other hydrides, nitrides, 2.5% 免稅Free 5%
定義之氫化物、氮化物 azides, silicides and borides, (PA,GT,NI,SV,HN,
、疊氮化物、矽化物和 whether or not chemically NZ,SG)
硼化物，第２８４９節 defined, other than
之碳化物除外 compounds which are also
carbides of heading 28.49.
10 6 疊氮化鉛 Lead azide KGM 301 483
90 9 其他不論是否符合化 Other hydrides, nitrides, KGM

學定義之氫化物、氮 azides, silicides and
化物、疊氮化物、矽 borides, whether or not
化物和硼化物，第 chemically defined, other
２８４９節之碳化物 than compounds which are
除外 also carbides of heading
28.49
2852 含汞之無機或有機化合物 Inorganic or organic compounds

，不論是否符合化學定義 of mercury, whether or not
者，汞齊除外 chemically defined, excluding
amalgams.
2852.10 符合化學定義者 Chemically defined
2852.10.00 含汞之無機或有機化合 Inorganic or organic 3.6% 免稅Free 5%

物，符合化學定義者 compounds of mercury, (PA,GT,NI,SV,HN,
，汞齊除外 excluding amalgams. NZ,SG)
10 1 氯化汞 Mercuric chloride KGM
20 9 雷酸汞 Mercuric fulminate KGM 301 483
30 7 甲基汞 Methylmercury KGM 553 533
40 5 重鉻酸汞 Mercuric dichromate KGM 553 533
90 4 其他含汞之無機或有 Other inorganic or organic KGM

機化合物，符合化學 compounds of mercury,
定義者，汞齊除外 chemically defined,
excluding amalgams.
431 Ch. 28 431

國定稅率
Tariff Rate
碼 Unit 規
2852.90.00 00 6 其他含汞之無機或有機 Other inorganic or organic KGM 4.8% 免稅Free 5% 111 805
化合物，汞齊除外 compounds of mercury, (PA,GT,NI,SV,HN,
excluding amalgams. NZ,SG)
2853 不論是否符合化學定義之 Phosphides, whether or not

磷化物，不包括磷鐵；其 chemically defined, excluding
他無機化合物（包括蒸餾 ferrophosphorus; other inorganic
或導電水及類似純淨之水 compounds (including distilled
）；液態空氣（不論是否 or conductivity water and water
除去稀有氣體）；壓縮空 of similar purity); liquid air
(whether or not rare gases have
氣；汞齊，貴金屬汞齊除
been removed); compressed air;
外 amalgams, other than amalgams
of precious metals
2853.10 氯化氰（氯甲腈） Cyanogen chloride (chlorcyan)
2853.10.00 00 2 氯化氰（氯甲腈） Cyanogen chloride KGM 4% 免稅Free 6% S01

(chlorcyan) (PA,GT,NI,SV,HN,
NZ,SG)
2853.90.11 00 2 磷銅，含磷成分重量超 Phosphides of copper KGM 5% 免稅Free 5%

過１５％者 (phosphor copper), (PA,GT,NI,SV,HN,
containing more than 15% by NZ,SG)
weight of phosphorus
2853.90.12 00 1 磷化鎵、磷砷化鎵、磷 Gallium phosphide, gallium KGM 免稅Free 免稅Free 免稅Free S01
化銦 arsenic phosphide, indium (PA,GT,NI,SV,HN,
phosphide NZ,SG)
2853.90.19 其他不論是否符合化學 Other phosphides, whether or 5% 免稅Free 5%

定義之磷化物（不包括 not chemically defined, (PA,GT,NI,SV,HN,
磷鐵） excluding ferrophosphorus NZ,SG)
10 2 磷化鋅 Zinc phosphide KGM 405
20 0 磷化氫　 Phosphine KGM 553 533
90 5 其他不論是否符合化 Other phosphides, whether KGM

學定義之磷化物（不 or not chemically defined
包括磷鐵）
2853.90.20 00 1 液態空氣（不論是否除 Liquid air (whether or not KGM 免稅Free 免稅Free 5%

去稀有氣體） rare gases have been (PA,GT,NI,SV,HN,
removed) NZ,SG)
2853.90.30 00 9 砷化鎵 Gallium arsenide KGM 免稅Free 免稅Free 免稅Free S01

(PA,GT,NI,SV,HN,
NZ,SG)
2853.90.40 00 7 鋁砷化鎵 Gallium aluminium arsenide KGM 免稅Free 免稅Free 免稅Free S01
(PA,GT,NI,SV,HN,
NZ,SG)
2853.90.50 00 4 蒸餾或導電水及類似純 Distilled or conductivity KGM 免稅Free 免稅Free 6% F02
淨之水 water and water of similar (PA,GT,NI,SV,HN,
purity NZ,SG)
2853.90.90 其他無機化合物；壓縮 Other inorganic compound; 4% 免稅Free 6%

空氣；汞齊，貴金屬汞 compressed air; amalgams, (PA,GT,NI,SV,HN,
齊除外 other than amalgams of NZ,SG)
precious metal
10 4 壓縮空氣 Compressed air KGM
432 Ch. 28 432

國定稅率
Tariff Rate
碼 Unit 規
20 2 汞齊，貴金屬汞齊除 Amalgams other than KGM

外 amalgams of precious metal
30 0 溴化氰 Cyanogen bromide KGM
90 7 其他無機化合物 Other inorganic compound KGM
433 Ch. 28 433

第２９章　 CHAPTER 29
有機化學產品 ORGANIC CHEMICALS

一、除另有規定者外，本章各節僅適用於下列各項： 1.- Except where the context otherwise requires, the headings
of this Chapter apply only to :
（甲）符合化學上定義之個別有機化合物，不論其是否含 (a) Separate chemically defined organic compounds, whether
有雜質； or not containing impurities;
（乙）兩種或以上相同有機化合物之異構物混合物（不論 (b) Mixtures of two or more isomers of the same organic
其是否含有雜質），但非環烴異構物（立體異構體 compound (whether or not containing impurities), except
除外）混合物，不論其飽和與否，均不包括在內 mixtures of acyclic hydrocarbon isomers (other than
（第27章）； stereoisomers), whether or not saturated (Chapter 27);
（丙）第2936至2939節之產品或第2940節之糖醚、糖縮 (c) The products of headings 29.36 to 29.39 or the sugar
醛、糖酯及其鹽類或第2941節之產品，均不論其是 ethers, sugar acetals and sugar esters, and their salts, of
否符合化學上定義； heading 29.40, or the products of heading 29.41, whether
or not chemically defined;
（丁）上列（甲）（乙）或（丙）項所述各產品之溶於水 (d) The products mentioned in (a), (b) or (c) above dissolved
中者； in water;
（戊）上列（甲）（乙）或（丙）項所述各產品之溶解於 (e) The products mentioned in (a), (b) or (c) above dissolved
其他溶劑中者，但以該溶液屬於該項產品專為安全 in other solvents provided that the solution constitutes a
或運輸上理由所採之正常必要方法，且該溶劑並不 normal and necessary method of putting up these products
致使該項產品逾越其一般性用途而適合於特殊用途 adopted solely for reasons of safety or for transport and
者為限； that the solvent does not render the product particularly
suitable for specific use rather than for general use;
（己）上列（甲）（乙）（丙）（丁）或（戊）項所述之 (f) The products mentioned in (a), (b), (c), (d) or (e) above
各產品為保存或運輸上所必需而加入安定劑者（含 with an added stabiliser (including an anti-caking agent)
抗結塊劑）； necessary for their preservation or transport;
（庚）上列（甲）（乙）（丙）（丁）（戊）或（己）項 (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above
所述各產品，為易於辨認或安全之理由，經加入抗 with an added anti-dusting agent or a colouring or
塵劑、著色料或產生氣味物質者，惟添加結果不致 odoriferous substance added to facilitate their
使該產品逾越其一般性用途而適合於特殊用途者； identification or for safety reasons, provided that the
additions do not render the product particularly suitable for
specific use rather than for general use;
（辛）供生產偶氮染料之下述產品經稀釋至標準力度者： (h) The following products, diluted to standard strengths, for
重氮鹽、供生產該類鹽之偶聯劑及可重氮化之胺類 the production of azo dyes : diazonium salts, couplers used
及其鹽類。 for these salts and diazotisable amines and their salts.
（甲）第1504節之物品或第1520節之粗製甘油； (a) Goods of heading 15.04 or crude glycerol of heading
15.20;
（乙）乙醇（第2207或2208節）； (b) Ethyl alcohol (heading 22.07 or 22.08);
（丙）甲烷或丙烷（第2711節）； (c) Methane or propane (heading 27.11);
（丁）第28章章註二所述之碳化合物； (d) The compounds of carbon mentioned in Note 2 to Chapter
28;
（戊）第3002節之免疫產品； (e) Immunological products of heading 30.02.
（己）尿素（第3102或3105節）； (f) Urea (heading 31.02 or 31.05);
（庚）植物性或動物性著色料（第3203節），合成有機著 (g) Colouring matter of vegetable or animal origin (heading
色料，合成有機產品用作螢光增白劑或發光體（第 32.03), synthetic organic colouring matter, synthetic
3204節）或作零售包裝之染料或其他著色料（第 organic products of a kind used as fluorescent brightening
3212節）； agents or as luminophores (heading 32.04) or dyes or other
colouring matter put up in forms or packings for retail sale
(heading 32.12);
（辛）酵素（第3507節）； (h) Enzymes (heading 35.07);
（壬）三聚乙醛、六亞甲基四胺及類似物質作成片、桿或 (ij) Metaldehyde, hexamethylenetetramine or similar
類似形狀供作燃料之用，或裝填或注入吸煙打火機 substances, put up in forms (for example, tablets, sticks or
或類似打火機用液體或液化氣燃料其容器容量不超 similar forms) for use as fuels, or liquid or liquefied-gas
過300立方公分者（第3606節）； fuels in containers of a kind used for filling or refilling
cigarette or similar lighters and of a capacity not exceeding
300 cm3 (heading 36.06);
（癸）第3813節之滅火器或滅火彈配藥；第3824節之零售 (k) Products put up as charges for fire-extinguishers or put up
包裝脫墨劑；或 in fire-extinguishing grenades, of heading 38.13; ink
removers put up in packings for retail sale, of heading
434 Ch. 29 434
38.24; or
（子）光學原體，例如酒石酸乙二胺結晶體（第9001 (l) Optical elements, for example, of ethylenediamine tartrate
節）。 (heading 90.01).
三、凡物品可能包括在本章兩個或以上節者，應歸入其最 3.- Goods which could be included in two or more of the
後之節。 headings of this Chapter are to be classified in that one of
those headings which occurs last in numerical order.
四、第2904至2906、2908至2911及2913至2920節凡所指鹵 4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to
化、磺化、硝化或亞硝化衍生物，包括其複合衍生物 29.20, any reference to halogenated, sulphonated, nitrated
，例如磺鹵化、硝鹵化、硝磺化或硝磺鹵化之衍生物 or nitrosated derivatives includes a reference to
。 compound derivatives, such as sulphohalogenated,
nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
凡硝基或亞硝基類並不為第2929節所稱「氮官能化 Nitro or nitroso groups are not to be taken as “ nitrogen-
合物」。 functions ” for the purpose of heading 29.29.
第2911、2912、2914、2918及2922節所稱「氧官 For the purposes of headings 29.11, 29.12, 29.14, 29.18
能」係專指第2905至2920節之官能基（特有的有機 and 29.22, “ oxygen-function ” is to be restricted to the
含氧基）。 functions (the characteristic organic oxygen-containing
groups) referred to in headings 29.05 to 29.20.
五、 5.-
（甲）本章第1至7分章，含酸官能之有機化合物所成之酯 (a) The esters of acid-function organic compounds of sub-
類，應與其化合物同樣分類，並以出現在此分章中 Chapters I to VII with organic compounds of these sub-
最後者為其節號。 Chapters are to be classified with that compound which is
classified in the heading which occurs last in numerical
order in these sub-Chapters.
（乙）乙醇與本章第1至7分章含酸官能之有機化合物所成 (b) Esters of ethyl alcohol with acid-function organic
之酯類，應與其相當之酸官能基化合物同樣分類。 compounds of sub-Chapters I to VII are to be classified in
the same heading as the corresponding acid-function
compounds.
（丙）依照第6類類註一及第28章章註二之規定： (c) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :
（1）有機化合物例如本章第1至10分章或第2942節之 (1) Inorganic salts of organic compounds such as acid-,
含酸、酚或烯醇官能化合物或有機鹼之無機鹽 phenol- or enol-function compounds or organic bases,
類，應歸列入該有機化合物之節及有機鹼，應 of sub-Chapters I to X or heading 29.42, are to be
按適當之有機化合物分類； classified in the heading appropriate to the organic
compound;
（2）本章第1至10分章或第2942節有機化合物之間所 (2) Salts formed between organic compounds of sub-

形成之鹽類，應以構成該鹽類之物為鹼或酸 Chapters I to X or heading 29.42 are to be classified in
（包括酚或烯醇官能化合物）並以出現在本章 the heading appropriate to the base or to the acid
最後者為其節號；及 (including phenol- or enol-function compounds) from
which they are formed, whichever occurs last in
numerical order in the Chapter; and
（3）除可歸入在第11分章或第2941節者外，配位化 (3) Co-ordination compounds, other than products

合物應於「斷裂」其所有金屬鍵後，金屬與碳 classifiable in sub-Chapter XI or heading 29.41, are to
間鍵者除外，按所形成之分解體分類，並以出 be classified in the heading which occurs last in
現在本章最後者為其節號。 numerical order in Chapter 29, among those
appropriate to the fragments formed by “cleaving”
of all metal bonds, other than metal-carbon bonds.
（丁）金屬醇化物應按與其相當之醇同樣分類，但乙醇 (d) Metal alcoholates are to be classified in the same heading
（第2905節）除外。 as the corresponding alcohols except in the case of ethanol
(heading 29.05).
（戊）羧酸之鹵化物應按與其相當之酸同樣分類。 (e) Halides of carboxylic acids are to be classified in the same
heading as the corresponding acids.
六、第2930及2931節之化合物為有機化合物，其分子除其 6.- The compounds of headings 29.30 and 29.31 are organic
中含有氫、氧或氮原子，尚有其他非金屬或金屬原子 compounds the molecules of which contain, in addition to
（諸如硫、砷或鉛）與碳原子直接連結。 atoms of hydrogen, oxygen or nitrogen, atoms of other
non-metals or of metals (such as sulphur, arsenic or lead)
directly linked to carbon atoms.
第2930（有機硫化合物）及2931節（其他有機─無 Heading 29.30 (organo-sulphur compounds) and heading
機化合物）並不包括磺化或鹵化之衍生物（含複合 29.31 (other organo-inorganic compounds) do not include
衍生物在內），各該衍生物除氫、氧及氮外僅有硫 sulphonated or halogenated derivatives (including
鹵素原子與碳直接連結，致使其具有磺化或鹵化之 compound derivatives) which, apart from hydrogen,
435 Ch. 29 435
衍生物（或複合衍生物）之性質者。 oxygen and nitrogen, only have directly linked to carbon
the atoms of sulphur or of a halogen which give them their
nature of sulphonated or halogenated derivatives (or
compound derivatives).
七、第2932、2933及2934節並不包括具有三員環之環氧化 7.- Headings 29.32, 29.33 and 29.34 do not include epoxides
物、過氧化酮、醛或硫醛之環狀聚合物、多元羧酸之 with a three-membered ring, ketone peroxides, cyclic
酐、多元醇或酚與多元酸之環酯及多元酸之亞醯胺。 polymers of aldehydes or of thioaldehydes, anhydrides of
以上規定僅適用於環上雜原子，係完全得自環化官能 polybasic carboxylic acids, cyclic esters of polyhydric
或此處所載之官能者。 alcohols or phenols with polybasic acids, or imides of
polybasic acids.
以上規定僅適用於環上雜原子，係完全得自環化官 These provisions apply only when the ring-position hetero-
能或此處所載之官能者。 atoms are those resulting solely from the cyclising function
or functions here listed.
八、第2937節所稱： 8.- For the purposes of heading 29.37 :
（甲）「荷爾蒙」包括荷爾蒙釋放劑、荷爾蒙促進劑、荷 (a) the term “hormones” includes hormone-releasing or
爾蒙抑制劑及荷爾蒙拮抗劑（抗荷爾蒙）； hormone-stimulating factors, hormone inhibitors and
hormone antagonists (anti-hormones);
（乙）「主要做為荷爾蒙使用」一詞，不僅適用於主要以 (b) the expression “used primarily as hormones” applies
荷爾蒙效果使用之荷爾蒙衍生物及結構式類似物， not only to hormone derivatives and structural analogues
亦適用於在合成本節產品中，主要做為中間體使用 used primarily for their hormonal effect, but also to those
之那些衍生物及結構式類似物。 derivatives and structural analogues used primarily as
intermediates in the synthesis of products of this heading.
一、在本章任何節中，一種化合物（或一族化合物）之衍 1.- Within any one heading of this Chapter, derivatives of a
生物，如未更明確地列入任何其他目且有關目中並未 chemical compound (or group of chemical compounds)
列有（其他）項分目者，則應列入與該化合物（或一 are to be classified in the same subheading as that
族化合物）之同一目中。 compound (or group of compounds) provided that they
are not more specifically covered by any other
subheading and that there is no residual subheading
named “ Other ” in the series of subheadings
concerned.
二、第29章章註三不適用於本章之目。 2.- Note 3 to Chapter 29 does not apply to the subheadings of
this Chapter.
一、原料藥或專供原料藥用中間體製造廠輸入歸屬本章或 1.- Under this Chapter or Chapters 11, 17, 28, 35, 38, goods
第11、17、28、35、38章之貨品，供以醱酵方法或化 imported by the factories of pharmaceutical raw materials
學反應合成法自製原料藥或專供原料藥用中間體，經 or their intermediates for manufacture by themselves of
經濟部證明國內尚無產製且用途屬實者免稅。 raw material medicines or their intermediates through the
methods of fermentation or chemical synthetic reaction, if
verified correct in usage and covered with a certificate by
the Ministry of Economic Affairs to the effect that they
have not yet been manufactured locally, are exempt from
duty.
三、染料、顏料、及其中間體製造工廠輸入歸屬本章或第 3.- Under this Chapter or Chapters 28, 34 and 38 chemical
28、34、38章專供化學反應製合成染料、顏料及專供 products imported by dyestuff, pigment or their
染料、顏料用中間體用之化學產品，經經濟部證明國 intermediate manufacturing factories to be solely used in
內尚無產製且用途屬實者免稅。 manufacturing synthetic dyestuffs, pigment or their
intermediates through chemical reaction, if verified
correct in usage and covered with a certificate by the
Ministry of Economic Affairs to the effect that they have
not yet been manufactured locally, are exempt from duty.
四、藥廠輸入歸屬本章或其他各章專供製造血液代用品 4.- Pharmaceutical goods falling within this Chapter or other
，血液增量劑及洗腎用清洗液之藥品，經衛生福利部 Chapters, if they are imported by pharmaceutical factories
證明屬實，並經經濟部證明國內尚未製造者免稅。 solely for making blood substitute, blood adding solution
and hemodialysis clean liquid certified by the Ministry of
Health and Welfare, will be granted duty free provided
that they have not been manufactured locally as certified
by the Ministry of Economic Affairs.
五、刪除 5.- Deleted.
六、符合工廠管理規定之製造業輸入以化學反應製造塑 6.- Main raw materials of chemicals imported by the
436 Ch. 29 436

膠、人纖、橡膠及石化中間產品所需之主原料化學品 manufactures subject to the factory administration rules
，國內未生產或供應不足者，經經濟部證明者免稅 for manufacturing plastics, artificial fibre, rubber and
，副料國內尚未生產者，經經濟部證明者免稅。 petrochemical intermediates by chemical reaction, which
are not yet produced or sufficiently supplied locally as
certified by the Ministry of Economic Affairs, ate free of
duty; sub-materials that are not yet produced locally as
certificated by the Ministry of Economic Affairs are free
of duty.
七、刪除 7.- Deleted.
八、輸入歸屬本章或第34、38章專供氟氯碳化物、三氯乙 8.- Under this Chapter or Chapters 34 and 38, chemicals
烷、四氯化碳、海龍替代途使用之化學品，經經濟部 imported to be solely used in substitution of
證明國內無產製者免稅。 chlorofluocarbons, trichloroethane, carbon tetrachloride
and halon, if covered with a certificate by the Ministry of
Economic Affairs to the effect that they have not been
produced locally, are exempt from duty.
437 Ch. 29 437

國定稅率
Tariff Rate
碼 Unit 規
第１分章烴（碳氫化 I. hydrocarbons and their

合物）及其鹵化、磺化 halogenated, sulphonated,
、硝化或亞硝化衍生物 nitrated or nitrosated
derivatives
2901 非環烴（碳氫化合物） Acyclic hydrocarbons
2901.10 飽和 Saturated
2901.10.10 00 2 乙烷 Ethane TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2901.10.20 00 0 丁烷 Butane TNE 免稅Free 免稅Free 2.5% 255 473
NZ,SG)
2901.10.30 00 8 正己烷 N-hexane TNE 免稅Free 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2901.10.40 00 6 三聚或四聚丙烯 Propylene trimer or tetramer TNE 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2901.10.90 00 5 其他飽和非環烴 Other acyclic hydrocarbons, TNE 免稅Free 免稅Free 7.5%
saturated (PA,GT,NI,SV,HN,
NZ,SG)
－不飽和︰ -Unsaturated:
2901.21 乙烯 Ethylene
2901.21.00 00 1 乙烯 Ethylene TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2901.22 丙烯 Propene (propylene)
2901.22.00 00 0 丙烯 Propene (propylene) TNE 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
2901.23 丁烯及其異構物 Butene (butylene) and isomers
thereof
2901.23.00 丁烯及其異構物 Butene (butylene) and 免稅Free 免稅Free 2.5%

isomers thereof (PA,GT,NI,SV,HN,
NZ,SG)
10 7 正丁烯 N-butene (n-butylene) TNE
20 5 異丁烯 Iso-butene (iso-butylene) TNE
2901.24 １，３－丁二烯及異戊 Buta-1, 3-diene and isoprene

二烯
2901.24.10 00 6 １，３－丁二烯 Buta-1, 3-diene TNE 免稅Free 免稅Free 免稅Free 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2901.24.20 00 4 異戊二烯 Isoprene TNE 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
2901.29.10 00 1 正烯屬烴 N-olefins TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2901.29.20 00 9 乙炔 Acetylene TNE 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2901.29.90 00 4 其他不飽和非環烴 Other acyclic hydrocarbons, TNE 免稅Free 免稅Free 7.5% 508
unsaturated (PA,GT,NI,SV,HN,
NZ,SG)
2902 環烴 Cyclic hydrocarbons
438 Ch. 29 438

國定稅率
Tariff Rate
碼 Unit 規
－環烷烴、環烯屬及環 -Cyclanes, cyclenes and

萜烯︰ cycloterpenes:
2902.11 環己烷 Cyclohexane
2902.11.00 00 2 環己烷 Cyclohexane TNE 免稅Free 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2902.19.00 其他環烷烴、環烯屬及 Other cyclanes, cyclenes and 免稅Free 免稅Free 7.5%

環萜烯 cycloterpenes (PA,GT,NI,SV,HN,
NZ,SG)
10 2 二環戊二烯 Dicyclopentadiene TNE 553 533
90 5 其他環烷烴、環烯屬 Other cyclanes, cyclenes TNE 508

及環萜烯 and cycloterpenes
2902.20 苯 Benzene
2902.20.00 00 1 苯 Benzene TNE 免稅Free 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2902.30 甲苯 Toluene
2902.30.00 00 9 甲苯 Toluene TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
－二甲苯︰ -Xylenes :
2902.41 鄰－二甲苯 O-xylene
2902.41.00 00 6 鄰－二甲苯 O-xylene TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.42 間－二甲苯 M-xylene
2902.42.00 00 5 間－二甲苯 M-xylene TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.43 對－二甲苯 P-xylene
2902.43.00 00 4 對－二甲苯 P-xylene TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.44 混合二甲苯異構物 Mixed xylene isomers
2902.44.00 00 3 混合二甲苯異構物 Mixed xylene isomers TNE 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.50 苯乙烯 Styrene
2902.50.00 00 4 苯乙烯 Styrene TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.60 乙苯 Ethylbenzene
2902.60.00 00 2 乙苯 Ethylbenzene TNE 免稅Free 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2902.70 異丙苯 Cumene
2902.70.00 00 0 異丙苯 Cumene TNE 免稅Free 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
439 Ch. 29 439

國定稅率
Tariff Rate
碼 Unit 規
2902.90.10 00 4 二乙烯苯 Divinyl benzene TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2902.90.21 00 1 萘 Naphthalene TNE 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2902.90.22 00 0 甲基萘 Methyl naphthalene TNE 免稅Free 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
2902.90.90 其他環烴 Other cyclic hydrocarbons 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 5  Anthracene TNE 553 533
90 8 其他環烴 Other cyclic hydrocarbons TNE 508
2903 烴之鹵化衍生物 Halogenated derivatives of

hydrocarbons
－非環烴之飽和氯化衍 -Saturated chlorinated

生物︰ derivatives of acyclic
hydrocarbons :
2903.11 氯甲烷及氯乙烷 Chloromethane (methyl

chloride) and chloroethane
(ethyl chloride)
2903.11.10 00 9 氯甲烷 Chloromethane (methyl TNE 2% 免稅Free 4% 553 533

chloride) (PA,GT,NI,SV,HN,
NZ,SG)
2903.11.20 00 7 氯乙烷 Chloroethane (ethyl chloride) TNE 1% 免稅Free 2.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2903.12 二氯甲烷 Dichloromethane (methylene
chloride)
2903.12.00 00 0 二氯甲烷 Dichloromethane (methylene TNE 2% 免稅Free 4% 553 533

chloride) (PA,GT,NI,SV,HN,
NZ,SG)
2903.13 氯仿（三氯甲烷） Chloroform (trichloromethane)
2903.13.00 00 9 氯仿（三氯甲烷） Chloroform TNE 2% 免稅Free 2% 553 533

(trichloromethane) (PA,GT,NI,SV,HN,
NZ,SG)
2903.14 四氯化碳 Carbon tetrachloride
2903.14.00 00 8 四氯化碳 Carbon tetrachloride TNE 2% 免稅Free 2% 111 121

(PA,GT,NI,SV,HN, MW0 532
NZ,SG) 533
2903.15 二氯化乙烯 Ethylene dichloride (ISO) (1,2-
（ＩＳＯ）（１，２─ dichloroethane)
二氯乙烷）
2903.15.00 00 7 二氯化乙烯 Ethylene dichloride (ISO) TNE 免稅Free 免稅Free 2.5% 553 533
（ＩＳＯ）（１，２－ (1,2-dichloroethane) (PA,GT,NI,SV,HN,
二氯乙烷） NZ,SG)
2903.19.10 三氯乙烷 Trichloroethanes 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 9 １，１，１－三氯乙 1,1,1-Trichloroethane, TNE 111 121
烷 Methyl Chloroform, MW0 532
C2H3Cl3
90 2 其他三氯乙烷 Other trichloroethanes TNE MW0
440 Ch. 29 440

國定稅率
Tariff Rate
碼 Unit 規
2903.19.20 00 9 １，２－二氯丙烷（丙 1,2-Dichloropropane TNE 1% 免稅Free 2.5% 553 533

烯二氯化物）及二氯丁 (propylene dichloride) and (PA,GT,NI,SV,HN,
烷 dichlorobutanes NZ,SG)
2903.19.90 其他非環烴之飽和氯化 Other saturated chlorinated 5% 免稅Free 7.5%

衍生物 derivatives of acyclic (PA,GT,NI,SV,HN,
hydrocarbons NZ,SG)
10 2 六氯乙烷 Hexachloroethane TNE 553 533
20 0 １，１，２，２－四 1,1,2,2-Tetrachloroethane TNE 553 533

氯乙烷
30 8 １，２，３－三氯丙 1,2,3-Trichloropropane TNE 553 533

烷
90 5 其他非環烴之飽和氯 Other saturated chlorinated TNE

化衍生物 derivatives of acyclic
hydrocarbons
－非環烴之不飽和氯化 -Unsaturated chlorinated

衍生物︰ derivatives of acyclic
hydrocarbons:
2903.21 氯乙烯 Vinyl chloride

(chloroethylene)
2903.21.00 00 9 氯乙烯 Vinyl chloride TNE 1% 免稅Free 2.5% 553 533

(chloroethylene) (PA,GT,NI,SV,HN,
NZ,SG)
2903.22 三氯乙烯 Trichloroethylene
2903.22.00 00 8 三氯乙烯 Trichloroethylene TNE 1% 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2903.23 四氯乙烯（過氯乙烯） Tetrachloroethylene
(perchloroethylene)
2903.23.00 00 7 四氯乙烯（過氯乙烯） Tetrachloroethylene TNE 2% 免稅Free 4% 553 533

(perchloroethylene) (PA,GT,NI,SV,HN,
NZ,SG)
2903.29.00 其他非環烴之不飽和氯 Other unsaturated chlorinated 1% 免稅Free 2.5%

化衍生物 derivatives of acyclic (PA,GT,NI,SV,HN,
hydrocarbons NZ,SG)
11 8 １，１－二氯乙烯 1,1-Dichloroethylene TNE 553 533
12 7 １，２－二氯乙烯 1,2-Dichloroethylene TNE 553 533
13 6 １，３－二氯丙烯 1,3-Dichloropropene TNE 553 533
20 7 氯丁二烯 Chloroprene TNE 553 533
30 5 六氯－１，３－丁二 Hexachloro-1,3-butadiene TNE 553 533

烯
90 2 其他非環烴之不飽和 Other unsaturated TNE

氯化衍生物 chlorinated derivatives of
acyclic hydrocarbons
－非環烴之氟化、溴化 - Fluorinated, brominated or

或碘化衍生物： iodinated derivatives of acyclic
hydrocarbons
441 Ch. 29 441

國定稅率
Tariff Rate
碼 Unit 規
2903.31 二溴化乙烯 Ethylene dibromide (ISO)

（ＩＳＯ）（１，２─ (1,2-dibromoethane)
二溴乙烷）
2903.31.00 00 7 二溴化乙烯 Ethylene dibromide (ISO) TNE 5% 免稅Free 7.5% 553 533
（ＩＳＯ）（１，２－ (1,2-dibromoethane) (PA,GT,NI,SV,HN,
二溴乙烷） NZ,SG)
2903.39.10 00 7 三碘甲烷 Triiodomethane (iodoform) TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2903.39.90 其他非環烴之氟化、溴 Other fluorinated, brominated 5% 免稅Free 7.5%
化或碘化衍生物 or iodinated derivatives of (PA,GT,NI,SV,HN,
acyclic hydrocarbons CN,NZ,SG)
10 8 二溴乙烷 1,2-Dibromoethane TNE 553 533
21 5 溴甲烷（溴化甲烷） Bromomethane (methyl TNE 121 550

bromide) 550
22 4 1─溴丙烷（正丙基溴 1-Bromopropane (n-Propy1 TNE

） bromide)
23 3 二溴甲烷 Dibromomethane(Methylen TNE 553 533

ebromide)
24 2 三溴甲烷（溴仿）　 Bromoform TNE 553 533

(Tribromomethane)
30 4 １，１，３，３，３ 1,1,3,3,3-pentafluoro-2- TNE

－五氟－２－三氟甲 (trifluoromethyl)-1-propene
基丙烯
41 1 全氟甲烷 Perfluoromethane TNE
42 0 全氟乙烷 Perfluoroethane TNE
43 9 全氟丙烷 Perfluoropropane TNE
44 8 全氟丁烷 Perfluorobutane TNE
45 7 全氟戊烷 Perfluoropentane TNE
46 6 全氟己烷 Perfluorohexane TNE
47 5 全氟庚烷 Perfluoroheptane TNE
48 4 全氟辛烷 Perfluorooctane TNE
51 8 二氟甲烷 Difluoromethane TNE
52 7 三氟甲烷 Trifluoromethane TNE
53 6 １，１－二氟乙烷 1,1-Difluoroethane TNE
54 5 １，１，１－三氟乙 1,1,1-Trifluoroethane TNE

烷
55 4 １，１，１，２－四 1,1,1,2-Tetrafluoroethane TNE

氟乙烷
56 3 五氟乙烷 Pentafluoroethane TNE
57 2 五氟丙烷 Pentafluoropropane TNE
442 Ch. 29 442

國定稅率
Tariff Rate
碼 Unit 規
58 1 六氟丙烷 Hexafluoropropane TNE
61 6 １，１，１，２，３ 1,1,1,2,3,3,3- TNE

，３，３－七氟丙烷 Heptafluoropropane
62 5 １，１，１，３，３ 1,1,1,3,3-Pentafluorobutane TNE

－五氟丁烷
63 4 １，１，１，２，３ 1,1,1,2,3,4,4,5,5,5- TNE

，４，４，５，５， Decafluoropentane
５－十氟戊烷
70 5 碘甲烷 Methyl iodide TNE 553 533
80 3 溴乙烯 Vinyl bromide TNE 553 533
90 1 其他非環烴之氟化、 Other fluorinated, TNE

溴化或碘化衍生物 brominated or iodinated
derivatives of acyclic
hydrocarbons
─二種或以上不同鹵素 - Halogenated derivatives of

原子之非環烴鹵化衍生 acyclic hydrocarbons
物： containing two or more
different halogens :
2903.71 二氟一氯甲烷 Chlorodifluoromethane
2903.71.00 00 8 二氟一氯甲烷 Chlorodifluoromethane TNE 5.5% 免稅Free 15% 121

(HCFC-22) (PA,GT,NI,SV,HN, 550
CN,NZ,SG)
2903.72 三氟二氯乙烷 Dichlorotrifluoroethanes
2903.72.00 00 7 三氟二氯乙烷 2,2-Dichloro-1,1,1- TNE 5.5% 免稅Free 15% 121

Trifluoroethane (HCFC-123) (PA,GT,NI,SV,HN, 550
CN,NZ,SG)
2903.73 一氟二氯乙烷 Dichlorofluoroethanes
2903.73.00 00 6 一氟二氯乙烷 1,1-Dichloro-1-Fluoroethane TNE 5.5% 免稅Free 15% 121

(HCFC-141b) (PA,GT,NI,SV,HN, 550
CN,NZ,SG)
2903.74 二氟一氯乙烷 Chlorodifluoroethanes
2903.74.00 00 5 二氟一氯乙烷 1-Chloro-1,1-Difluoroethane TNE 5.5% 免稅Free 15% 121

(HCFC-142b) (PA,GT,NI,SV,HN, 550
CN,NZ,SG)
2903.75 五氟二氯丙烷 Dichloropentafluoropropanes
2903.75.00 00 4 五氟二氯丙烷 Pentafluorodichloropropane TNE 5.5% 免稅Free 15% 121

(HCFC-225) (PA,GT,NI,SV,HN, 550
CN,NZ,SG)
2903.76 二氟一氯一溴甲烷、三 Bromochlorodifluoromethane,

氟一溴甲烷及四氟二溴 bromotrifluoromethane
乙烷 anddibromotetrafluoroethanes
2903.76.00 00 3 二氟一氯一溴甲烷、三 Bromochlorodifluoromethane TNE 5.5% 免稅Free 15% 111 121

氟一溴甲烷及四氟二溴 , bromotrifluoromethane and (PA,GT,NI,SV,HN, MW0 532
乙烷 NZ,SG)
2903.77 其他，僅與氟及氯全鹵 Other, perhalogenated only

化者 with fluorine and chlorine
443 Ch. 29 443

國定稅率
Tariff Rate
碼 Unit 規
2903.77.00 其他，僅與氟及氯全鹵 Other, perhalogenated only 5.5% 免稅Free 15%

化者 with fluorine and chlorine (PA,GT,NI,SV,HN,
NZ,SG)
10 0 一氟三氯甲烷 Trichlorofluoromethane TNE 111 121
MW0 532
20 8 二氟二氯甲烷 Dichlorodifluoromethane TNE 111 121
MW0 532
30 6 三氟三氯乙烷 Trichlorotrifluoroethane TNE 111 121
MW0 532
40 4 四氟二氯乙烷及五氟 Dichlorotetrafluoroethane TNE 111 121
一氯乙烷 and MW0 532
Chloropentafluoroethane
51 0 三氟一氯甲烷 Chlorotrifluoromethane TNE 111 121

(CFC-13) MW0 532
61 8 一氟五氯乙烷 Pentachlorofluoroethane TNE 111 121

(CFC-111) MW0 532
62 7 二氟四氯乙烷 Tetrachlorodifluoroethane TNE 111 121

(CFC-112) MW0 532
71 6 一氟七氯丙烷 Heptachlorofluoropropane TNE 111 121

(CFC-211) MW0 532
72 5 二氟六氯丙烷 Hexachlorodifluoropropane TNE 111 121

(CFC-212) MW0 532
73 4 三氟五氯丙烷 Pentachlorotrifluoropropane TNE 111 121

(CFC-213) MW0 532
74 3 四氟四氯丙烷 Tetrachlorotetrafluoropropa TNE 111 121

ne (CFC-214) MW0 532
75 2 五氟三氯丙烷 Trichloropentafluoropropan TNE 111 121

e (CFC-215) MW0 532
76 1 六氟二氯丙烷 Dichlorohexafluoropropane TNE 111 121

(CFC-216) MW0 532
77 0 七氟一氯丙烷 Chloroheptafluoropropane TNE 111 121

(CFC-217) MW0 532
90 3 其他，僅與氟及氯全 Other, perhalogenated only TNE

鹵化者 with fluorine and chlorine
2903.78 其他全鹵化衍生物 Other perhalogenated

derivatives
2903.78.00 00 1 其他全鹵化衍生物 Other perhalogenated TNE 5.5% 免稅Free 15%

derivatives (PA,GT,NI,SV,HN,
NZ,SG)
2903.79.00 其他含二種或以上不同 Other halogenated derivatives 5.5% 免稅Free 15%

鹵素原子之非環烴鹵化 of acyclic hydrocarbons (PA,GT,NI,SV,HN,
衍生物 containing two or more CN,NZ,SG)
different halogens
10 8 四氟一氯乙烷 2-Chloro-1,1,1,2- TNE 121

Tetrafluoroethane (HCFC- 550
124)
20 6 二溴氯丙烷 1,2-Dibromo-3- TNE 111 533

Chloropropane (DBCP)
444 Ch. 29 444

國定稅率
Tariff Rate
碼 Unit 規
30 4 二氯溴甲烷 Dichlorobromomethane TNE 121 533

550
90 1 其他含二種或以上不 Other halogenated TNE 121
同鹵素原子之非環烴 derivatives of acyclic 550
鹵化衍生物 hydrocarbons containing
two or more different
halogens
─其他環烷、環烯或環 - Halogenated derivatives of

萜烯之鹵化衍生物： cyclanic, cyclenic or
cycloterpenic hydrocarbons :
2903.81 １，２，３，４，５， 1,2,3,4,5,6-

６─六氯環己烷 Hexachlorocyclohexane (HCH
（ＨＣＨ（ＩＳＯ）） (ISO)), including lindane (ISO,
，包括靈丹 INN)
（ＩＳＯ，ＩＮＮ）
2903.81.00 00 6 １，２，３，４，５， 1,2,3,4,5,6- TNE 5% 免稅Free 7.5% 111 111

６－六氯環己烷 Hexachlorocyclohexane (PA,GT,NI,SV,HN, MW0
（ＨＣＨ（ＩＳＯ））, (HCH (ISO)), including NZ,SG)
包括靈丹 lindane (ISO, ＩＮＮ)
2903.82 阿特靈（ＩＳＯ），氯 Aldrin (ISO), chlordane (ISO)

丹（ＩＳＯ），及飛佈 and heptachlor (ISO)
達（ＩＳＯ）
2903.82.00 阿特靈（ＩＳＯ），氯 Aldrin (ISO), chlordane 2.5% 免稅Free 7.5%

丹（ＩＳＯ），及飛佈 (ISO) and heptachlor (ISO) (PA,GT,NI,SV,HN,
達（ＩＳＯ） NZ,SG)
10 3 阿特靈（ＩＳＯ） Aldrin (ISO) TNE 553 533
20 1 氯丹（ＩＳＯ） Chlordane (ISO) TNE 553 533
30 9 飛佈達（ＩＳＯ） Heptachlor (ISO) TNE 553 533
2903.83 滅蟻樂（ＩＳＯ） Mirex (ISO)
2903.83.00 00 4 滅蟻樂（ＩＳＯ） Mirex(ISO) TNE 2.5% 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2903.89.10 00 6 二溴乙基二溴環己烷 Dibromoethyl TNE 免稅Free 免稅Free 7.5%

dibromocyclohexane (PA,GT,NI,SV,HN,
NZ,SG)
2903.89.20 00 4 四溴環辛烷 Tetrabromocyclooctane TNE 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2903.89.90 其他環烷、環烯或環萜 Other halogenated derivatives 2.5% 免稅Free 7.5%
烯之鹵化衍生物 of cyclanic, cyclenic or (PA,GT,NI,SV,HN,
cycloterpenic hydrocarbons NZ,SG)
20 5 六溴環十二烷 Hexabromocyclododecane TNE 553 533
90 0 其他環烷、環烯或環 Other halogenated TNE

萜烯之鹵化衍生物 derivatives of cyclanic,
cyclenic or cycloterpenic
hydrocarbons
─芳香族烴之鹵化衍生 - Halogenated derivatives of

物： aromatic hydrocarbons :
445 Ch. 29 445

國定稅率
Tariff Rate
碼 Unit 規
2903.91 氯苯、鄰－二氯苯及對 Chlorobenzene, o-

－二氯苯 dichlorobenzene and p-
dichlorobenzene
2903.91.00 00 4 氯苯、鄰－二氯苯及對 Chlorobenzene, o- TNE 1% 免稅Free 2.5% 553 533

－二氯苯 dichlorobenzene and p- (PA,GT,NI,SV,HN,
dichlorobenzene NZ,SG)
2903.92 六氯苯（ＩＳＯ）及 Hexachlorobenzene (ISO) and

ＤＤＴ（ＩＳＯ）（滴 DDT (ISO) (clofenotane
滴涕）（ＩＮＮ）〔 (INN), 1,1,1-trichloro-2,2-
１，１，１─三氯 bis(p-chlorophenyl)ethane)
─２，２─雙（對氯苯
）乙烷〕
2903.92.10 00 1 六氯苯（ＩＳＯ） Hexachlorobenzene (ISO) TNE 5% 免稅Free 7.5% 111 533

(PA,GT,NI,SV,HN,
NZ,SG)
2903.92.20 00 9 ＤＤＴ（ＩＳＯ）（滴 DDT(ISO) (clofenotane TNE 5% 免稅Free 7.5% 111 533
滴涕）（ＩＮＮ）〔 (INN), 1,1,1-trichloro-2,2- (PA,GT,NI,SV,HN,
１，１，１－三氯 bis(p-chlorophenyl)ethane) NZ,SG)
－２，２－雙（對氯苯
）乙烷〕
2903.93 五氯苯（ＩＳＯ） Pentachlorobenzene (ISO)
2903.93.00 00 2 五氯苯（ＩＳＯ） Pentachlorobenzene(ISO) TNE 2.5% 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2903.94 六溴聯苯 Hexabromobiphenyls
2903.94.00 00 1 六溴聯苯 Hexabromobiphenyl TNE 2.5% 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2903.99.10 氯化芐、三氯苯、五溴 Benzyl chloride, 免稅Free 免稅Free 2.5%

乙苯 trichlorobenzene, (PA,GT,NI,SV,HN,
pentabromoethylbenzene NZ,SG)
10 2 氯化芐 Benzyl chloride TNE 553 533
21 9 １，２，４－三氯苯 1,2,4-Trichlorobenzene TNE 553 533
29 1 其他三氯苯 Other trichlorobenzene TNE
30 8 五溴乙苯 Pentabromoethylbenzene TNE
2903.99.90 其他芳香族烴之鹵化衍 Other halogenated derivatives 2.5% 免稅Free 7.5%

生物 of aromatic hydrocarbons (PA,GT,NI,SV,HN,
NZ,SG)
10 5 三氯甲苯 Trichloromethyl benzene TNE 553 533
40 9 １，３－二氯苯 1,3-Dichlorobenzene TNE 553 533
50 6 六氯萘 Hexachloronaphthalene TNE 553 533
60 4 八氯萘 Octachloronaphthalene TNE 553 533
90 8 其他芳香族烴之鹵化 Other halogenated TNE

衍生物 derivatives of aromatic
hydrocarbons
446 Ch. 29 446

國定稅率
Tariff Rate
碼 Unit 規
2904 烴之磺化、硝化或亞硝化 Sulphonated, nitrated or

衍生物，不論鹵化與否 nitrosated derivatives of
hydrocarbons, whether or not
halogenated
2904.10 僅含磺基衍生物，其鹽 Derivatives containing only

類及乙酯 sulpho groups, their salts and
ethyl esters
2904.10.00 00 1 僅含磺基之烴衍生物 Derivatives of hydrocarbons, KGM 3.4% 免稅Free 7.5%

，其鹽類及乙酯 containing only sulpho (PA,GT,NI,SV,HN,
groups, their salts and ethyl NZ,SG)
esters
2904.20 僅含硝基或僅含亞硝基 Derivatives containing only

之衍生物 nitro or only nitroso groups
2904.20.00 僅含硝基或僅含亞硝基 Derivatives of hydrocarbons, 5% 免稅Free 5%

之烴衍生物 containing olny nitro or only (PA,GT,NI,SV,HN,
nitroso groups NZ,SG)
11 6 硝基苯 Nitrobenzene KGM 553 533
13 4 三硝基甲苯 Trinitrotoluene KGM 301 483
14 3 對─硝基聯苯 P-nitrobiphenyl KGM 111 533
90 0 其他僅含硝基或僅含 Other derivatiues of KGM

亞硝基之烴衍生物 hydrocarbons, containing
only nitro or only nitroso
groups
－全氟辛烷磺酸、其鹽 - Perfluorooctane sulphonic

類及全氟辛烷磺醯氟： acid, its salts and
perfluorooctane sulphonyl
fluoride :
2904.31 全氟辛烷磺酸 Perfluorooctane sulphonic acid
2904.31.00 00 6 全氟辛烷磺酸 Perfluorooctane sulfonic acid KGM 3.4% 免稅Free 7.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2904.32 全氟辛烷磺酸銨 Ammonium perfluorooctane
sulphonate
2904.32.00 00 5 全氟辛烷磺酸銨 Ammonium perfluorooctane KGM 3.4% 免稅Free 7.5%

sulphonate (PA,GT,NI,SV,HN,
NZ,SG)
2904.33 全氟辛烷磺酸鋰 Lithium perfluorooctane
sulphonate
2904.33.00 00 4 全氟辛烷磺酸鋰 Lithium perfluorooctane KGM 3.4% 免稅Free 7.5% 553 533
NZ,SG)
2904.34 全氟辛烷磺酸鉀 Potassium perfluorooctane
sulphonate
2904.34.00 00 3 全氟辛烷磺酸鉀 Potassium perfluorooctane KGM 3.4% 免稅Free 7.5%

NZ,SG)
2904.35 其他全氟辛烷磺酸鹽 Other salts of perfluorooctane
sulphonic acid
2904.35.00 00 2 其他全氟辛烷磺酸鹽 Other salts of perfluorooctane KGM 3.4% 免稅Free 7.5%

sulphonic acid (PA,GT,NI,SV,HN,
NZ,SG)
447 Ch. 29 447

國定稅率
Tariff Rate
碼 Unit 規
2904.36 全氟辛烷磺醯氟 Perfluorooctane sulphonyl

fluoride
2904.36.00 00 1 全氟辛烷磺醯氟 Perfluorooctane sulfonyl KGM 3.4% 免稅Free 7.5% 553 533
fluoride (PA,GT,NI,SV,HN,
NZ,SG)
2904.91 三氯硝基甲烷（氯化苦 Trichloronitromethane

） (chloropicrin)
2904.91.00 00 3 三氯硝基甲烷（氯化苦 Trichloronitromethane KGM 3.4% 免稅Free 7.5% S01

） (chloropicrin) (PA,GT,NI,SV,HN,
NZ,SG)
2904.99.00 其他含磺化、硝化或亞 Other sulphonated, nitrated 3.4% 免稅Free 7.5%

硝化之烴衍生物，不論 or nitrosated derivatives of (PA,GT,NI,SV,HN,
鹵化與否 hydrocarbons, whether or not NZ,SG)
halogenated
10 3 五氯硝苯 Pentachloronitrobenzene KGM 553 533
90 6 其他含磺化、硝化或 Other sulphonated, nitrated KGM

亞硝化之烴衍生物 or nitrosated derivatives of
，不論鹵化與否 hydrocarbons, whether or
not halogenated
第２分章醇及其鹵化 II. alcohols and their

、磺化、硝化或亞硝化 halogenated, sulphonated,
衍生物 nitrated or nitrosated
derivatives
2905 非環醇及其鹵化、磺化、 Acyclic alcohols and their

硝化或亞硝化衍生物 halogenated, sulphonated,
nitrated or nitrosated derivatives
－飽和一元醇︰ -Saturated monohydric

alcohols:
2905.11 甲醇 Methanol ( methyl alcohol)
2905.11.00 00 9 甲醇 Methanol ( methyl alcohol) TNE 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2905.12 丙醇及異丙醇 Propan-1-ol (propyl alcohol)
and propan-2-ol (isopropyl
alcohol)
2905.12.10 00 6 丙醇 Propan-1-ol (propyl alcohol) TNE 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.12.20 00 4 異丙醇 Propan-2-ol (isopropyl TNE 2.5% 免稅Free 5% 508
alcohol) (PA,GT,NI,SV,HN,
NZ,SG)
2905.13 正丁醇 Butan-1-ol (n-butyl alcohol)
2905.13.00 00 7 正丁醇 Butan-1-ol (n-butyl alcohol) TNE 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.14 其他丁醇 Other butanols
2905.14.10 00 4 異丁醇 Isobutyl alcohol TNE 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.14.90 00 7 其他丁醇 Other butanols TNE 1% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
448 Ch. 29 448
國定稅率
Tariff Rate
碼 Unit 規
2905.16 辛醇及其異構物 Octanol (octyl alcohol) and

isomers thereof
2905.16.00 00 4 辛醇及其異構物 Octanol (octyl alcohol) and TNE 1% 免稅Free 2.5% 508
NZ,SG)
2905.17 十二醇（月桂醇）、十 Dodecan-1-ol(lauryl alcohol),
六醇（鯨蠟醇）及十八 hexadecan-1-ol (cetyl alcohol)
醇（硬脂醇） and octadecan-1-ol (stearyl
alcohol)
2905.17.00 00 3 十二醇（月桂醇）、十 Dodecan-1-ol(lauryl alcohol), TNE 1% 免稅Free 2.5%

六醇（鯨蠟醇）及十八 hexadecan-1-ol (cetyl (PA,GT,NI,SV,HN,
醇（硬脂醇） alcohol) and octadecan-1-ol NZ,SG)
(stearyl alcohol)
2905.19.10 00 9 壬醇 Nonyl alcohol TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2905.19.20 00 7 其他高級脂肪醇 Fatty alcohol, high grade TNE 1% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2905.19.30 00 5 己醇、癸醇、十一醇 Hexyl alcohol, decyl alcohol, TNE 1% 免稅Free 2.5% 508
undecyl alcohol (PA,GT,NI,SV,HN,
NZ,SG)
2905.19.40 00 3 庚醇及其異構物 Heptyl alcohol and isomers TNE 1% 免稅Free 2.5%
thereof (PA,GT,NI,SV,HN,
NZ,SG)
2905.19.50 00 0 戊醇及其異構物 Pentanol (amyl alcohol) and TNE 1% 免稅Free 2.5% 508
NZ,SG)
2905.19.90 其他飽和一元醇 Other saturated monohydric 1% 免稅Free 2.5%
alcohols (PA,GT,NI,SV,HN,
NZ,SG)
10 0 ３，３─二甲基 3,3-Dimethylbutane-2-ol TNE S01
─２─丁醇（品吶可 (pinacolyl alcohol)
啉醇）
90 3 其他飽和一元醇 Other saturated monohydric TNE 508

alcohols
－不飽和一元醇︰ -Unsaturated monohydric

alcohols:
2905.22 非環萜烯醇 Acyclic terpene alcohols
2905.22.10 00 4 雄刈萱醇（香茅醇） Citronellol TNE 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.22.90 00 7 其他非環萜烯醇 Other acyclic terpene TNE 1% 免稅Free 2.5% 508
alcohols (PA,GT,NI,SV,HN,
NZ,SG)
2905.29.10 00 7 烯丙醇 Allyl alcohol TNE 1% 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2905.29.90 其他不飽和一元醇 Other unsaturated 2.5% 免稅Free 5%
monohydric alcohols (PA,GT,NI,SV,HN,
NZ,SG)
10 8 炔丙醇（２－丙炔 Propargyl alcohol TNE 553 533
－１－醇）
90 1 其他不飽和一元醇 Other unsaturated TNE 508

monohydric alcohols
449 Ch. 29 449

國定稅率
Tariff Rate
碼 Unit 規
－二元醇︰ -Diols:
2905.31 乙二醇 Ethylene glycol (ethanediol)
2905.31.00 00 5 乙二醇 Ethylene glycol (ethanediol) TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2905.32 １，２－丙二醇 Propylene glycol (propane-1,2-
diol)
2905.32.00 00 4 １，２－丙二醇 Propylene glycol (propane- TNE 1% 免稅Free 2.5% 508

1,2-diol) (PA,GT,NI,SV,HN,
NZ,SG)
2905.39.11 00 4 丁二醇 Butylene glycol TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2905.39.12 00 3 丙二醇（１，２－丙二 Propylene glycol (other than TNE 1% 免稅Free 2.5% 508
醇除外） proane-1,2-diol) (PA,GT,NI,SV,HN,
NZ,SG)
2905.39.20 00 3 新戊二醇、季戊二醇 Neo-pentanediol, iso- TNE 2.5% 免稅Free 5%
pentanediol (PA,GT,NI,SV,HN,
NZ,SG)
2905.39.90 00 8 其他二元醇 Other diols TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
－其他多元醇︰ -Other polyhydric alcohols:
2905.41 ２－乙基－２－羥甲基 2-Ethyl-2- (hydroxymethyl)

－１，３－丙二醇 propane-1,3-diol
(trimethylolpropane)
2905.41.00 00 3 ２－乙基－２－羥甲基 2-Ethyl-2- (hydroxymethyl) TNE 3.5% 免稅Free 5%

－１，３－丙二醇 propane-1,3-diol (PA,GT,NI,SV,HN,
(trimethylolpropane) NZ,SG)
2905.42 異戊四醇 Pentaerythritol
2905.42.00 00 2 異戊四醇 Pentaerythritol TNE 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.43 甘露醇 Mannitol
2905.43.00 00 1 甘露醇 Mannitol TNE 5.5% 免稅Free 12.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.44 山梨醇 D-glucitol (sorbitol)
2905.44.00 00 0 山梨醇 D-glucitol (sorbitol) TNE 5.5% 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.45 丙三醇（甘油） Glycerol
2905.45.00 00 9 丙三醇（甘油） Glycerol KGM 3.5% 免稅Free 3.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2905.49.10 00 3 由第２９０４節之酸類 Esters formed by the reaction KGM 3.4% 免稅Free 7.5%
形成之甘油酯 of the acids of heading 2904 (PA,GT,NI,SV,HN,
with glycerol NZ,SG)
2905.49.90 00 6 其他多元醇 Other polyhydric alcohols TNE 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
450 Ch. 29 450

國定稅率
Tariff Rate
碼 Unit 規
－非環醇之鹵化、磺化 - Halogenated, sulphonated,

、硝化或亞硝化衍生物 nitrated or nitrosated
derivatives of acyclic alcohols:
2905.51 乙氯維諾（乙氯烯醇） Ethchlorvynol (INN)
2905.51.00 00 0 乙氯維諾（乙氯烯醇） Ethchlorvynol (INN) TNE 2.5% 免稅Free 7.5% 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
2905.59 其他非環醇之鹵化、磺 Other halogenated,
化、硝化或亞硝化衍生 sulphonated, nitrated or
物 nitrosated derivatives of
acyclic alcohols
2905.59.10 00 0 單氯化甘油 Monochloroglycerol TNE 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2905.59.20 00 8 二溴新戊醇 Dibromoneopentylglycol TNE 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2905.59.90 其他非環醇之鹵化、磺 Other halogenated, 2.5% 免稅Free 7.5%
化、硝化或亞硝化衍生 sulphonated, nitrated or (PA,GT,NI,SV,HN,
物 nitrosated derivatives of CN,NZ,SG)
acyclic alcohols
10 1 硝化甘油 Nitro glycerine TNE 301 483

S01
20 9 硝化乙二醇 Nitro-ethylene glycol TNE 301 483
(Nitro-ethanediol)
90 4 其他非環醇之鹵化、 Other halogenated, TNE 508

磺化、硝化或亞硝化 sulphonated, nitrated or
衍生物 nitrosated derivatives of
acyclic alcohols
2906 環醇及其鹵化、磺化、硝 Cyclic alcohols and their

化或亞硝化衍生物 halogenated,sulphonated,
－環烷、環烯或環萜烯 -Cyclanic, cyclenic or

︰ cycloterpenic:
2906.11 薄荷腦 Menthol
2906.11.00 00 8 薄荷腦 Menthol KGM 3.5% 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2906.12 環己醇、甲環己醇及二 Cyclohexanol,
甲環己醇 methylcyclohexanols and
dimethylcyclohexanols
2906.12.10 00 5 環己醇 Cyclohexanol KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2906.12.20 00 3 甲環己醇及二甲環己醇 Methylcyclohexanols and KGM 5% 免稅Free 5%
dimethylcyclohexanols (PA,GT,NI,SV,HN,
NZ,SG)
2906.13 固醇及肌醇 Sterols and inositols
2906.13.10 00 4 固醇 Sterols KGM 3.5% 免稅Free 7.5% F02

(PA,GT,NI,SV,HN,
NZ,SG)
2906.13.20 00 2 肌醇 Inositols KGM 免稅Free 免稅Free 免稅Free 809 523
(PA,GT,NI,SV,HN,
NZ,SG)
451 Ch. 29 451

國定稅率
Tariff Rate
碼 Unit 規
2906.19.10 00 8 龍腦，冰片 Borneol, champhor baroos KGM 5% 免稅Free 10% 502

(PA,GT,NI,SV,HN, 508
NZ,SG)
2906.19.20 00 6 １－萜烯－８－醇 Terpineols KGM 2.5% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2906.19.90 00 1 其他環烷、環烯或環萜 Other cyclanic, cyclenic or TNE 5% 免稅Free 7.5% 508
烯醇及其鹵化、磺化、 cycloterpenic alcohol and (PA,GT,NI,SV,HN,
硝化或亞硝化衍生物 cyclic alcohols and their NZ,SG)
halogenated, sulphonated
nitrated or nitrosated
derivatives
－芳香族︰ -Aromatic:
2906.21 苯甲醇 Benzyl alcohol
2906.21.00 00 6 苯甲醇 Benzyl alcohol KGM 5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2906.29.00 00 8 其他芳香族醇及其鹵化 Other aromatic alcohols and KGM 2.5% 免稅Free 5% 508
、環化、硝化或亞硝化 cyclic alcohols and their (PA,GT,NI,SV,HN,
衍生物 halogenated, NZ,SG)
sulphonated,nitrated or
nitrosated derivatives
第３分章酚、酚醇及 III. phenols, phenol-alcohols,

其鹵化、磺化、硝化或 and their halogenated,
亞硝化衍生物 sulphonated, nitrated or
2907 酚；酚醇 Phenols; phenol-alcohols
－一元酚︰ -Monophenols:
2907.11 酚（羥苯）及其鹽類 Phenol (hydroxybenzene) and

its salts
2907.11.10 00 5 酚（羥苯） Phenol (hydroxybenzene) KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2907.11.20 00 3 酚鹽 Salts of phenol KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ) 0.5% (SG)
2907.12 甲酚及其鹽類 Cresols and their salts
2907.12.10 甲酚 Cresols 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 間－甲酚 m-Cresol KGM 553 533
90 5 其他甲酚 Other cresols KGM
2907.12.20 00 2 甲酚鹽 Salts of cresols KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2907.13 辛酚、壬酚及其異構物 Octylphenol, nonylphenol and
；其鹽類 their isomers; salts thereof
2907.13.11 00 2 壬酚及其異構物 Nonylphenol and its isomers KGM 3.5% 免稅Free 5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2907.13.12 00 1 壬酚及其異構物之鹽類 Salts of nonylphenol and KGM 3.5% 免稅Free 5%
their isomers (PA,GT,NI,SV,HN,
NZ,SG)
452 Ch. 29 452

國定稅率
Tariff Rate
碼 Unit 規
2907.13.20 00 1 辛酚及其異構物；其鹽 Octylphenol and its isomers; KGM 1% 免稅Free 2.5%

類 salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
2907.15 萘酚及其鹽類 Naphthols and their salts
2907.15.10 00 1 萘酚 Naphthols KGM 5.5% 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2907.15.20 00 9 萘酚鹽類 Salts of naphthols KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2907.19.00 其他一元酚及其鹽類 Other monophenols and their 2.5% 免稅Free 5%

salts (PA,GT,NI,SV,HN,
NZ,SG)
10 7 丙泊酚及其異構物、 Propofol, and its isomer, KGM 522 522
鹽類 salts
90 0 其他一元酚及其鹽類 Other monophenols and KGM 508

their salts
－多元酚；酚醇： -Polyphenols:
2907.21 間苯二酚（樹脂酚）及 Resorcinol and its salts

其鹽類
2907.21.00 00 5 間苯二酚（樹脂酚）及 Resorcinol and its salts KGM 1% 免稅Free 2.5%

其鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
2907.22 對苯二酚及其鹽類 Hydroquinone (quinol) and its
salts
2907.22.00 00 4 對苯二酚及其鹽類 Hydroquinone (quinol) and KGM 1% 免稅Free 2.5%

its salts (PA,GT,NI,SV,HN,
NZ,SG)
2907.23 ４，４’－亞異丙二苯 4,4'-Isopropylidenediphenol
酚〔雙苯酚Ａ，二（羥 (bisphenol A,
苯丙烷）〕及其鹽類 diphenylolpropane) and its
salts
2907.23.00 00 3 ４，４’－亞異丙二苯 4,4'-Isopropylidenediphenol KGM 2.5% 免稅Free 5% 553 533

酚〔雙苯酚Ａ，二（羥 (bisphenol A, (PA,GT,NI,SV,HN,
苯丙烷）〕及其鹽類 diphenylolpropane) and its NZ,SG)
salts
2907.29.10 00 5 沒食子酚（焦性沒食子 Pyrogallol (pyrogallic acid) KGM 2.5% 免稅Free 5%

酸）及其鹽類 and its salts (PA,GT,NI,SV,HN,
NZ,SG)
2907.29.20 酚醇 Phenol-alcohols 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 1 ２－〔 CP47,497, 2-[(1R,3S)-3- KGM 522 522
（１Ｒ，３Ｓ）－３ hydroxycyclohexyl]-5-(2-
－羥基環己基〕 methyloctan-2-yl)phenol,
－５－（２－甲基辛 and their Isomers, Esters,
基－２－基）苯酚 Ethers, Salts
（及其異構物、酯類
、醚類及鹽類）
90 4 其他酚醇 Other Phenol-alcohols KGM
2907.29.90 00 8 其他多元酚及其鹽類 Other polyphenols and their KGM 2.5% 免稅Free 5% 508
NZ,SG)
453 Ch. 29 453

國定稅率
Tariff Rate
碼 Unit 規
2908 酚或酚醇之鹵化、磺化、 Halogenated, sulphonated,

硝化或亞硝化衍生物 nitrated or nitrosated derivatives
of phenols or phenol-alcohols
－僅含鹵素取代基之衍 - Derivatives containing only

生物及其鹽類： halogen substituents and their
salts
2908.11 五氯苯酚（ＩＳＯ） Pentachlorophenol (ISO)
2908.11.00 00 6 五氯苯酚（ＩＳＯ） Pentachlorophenol (ISO) KGM 免稅Free 免稅Free 7.5% 111 805
(PA,GT,NI,SV,HN,
NZ,SG)
2908.19.10 00 6 五氯苯酚之鹽類 Salts of pentachlorophenol KGM 免稅Free 免稅Free 7.5% 111 533
(ISO) (PA,GT,NI,SV,HN,
NZ,SG)
2908.19.20 00 4 四溴丙二酚 Tetrabromobisphenol A KGM 免稅Free 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2908.19.30 00 2 八溴丙二酚 Octabromobisphenol A KGM 1.2% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2908.19.90 其他酚或酚醇之僅含鹵 Other derivatives containing 2.5% 免稅Free 7.5%
素取代基之衍生物及其 only halogen substituents of (PA,GT,NI,SV,HN,
鹽類 phenols or phenol-alcohols NZ,SG)
and their salts
10 7 ２，４，６－三氯酚 2,4,6-trichlorophenol KGM 553 533
20 5 ２，４，５－三氯酚 2,4,5-trichlorophenol KGM 111 533
30 3 六氯芬 Hexachlorophene (2,2'- KGM 553 533

（２，２’－二羥 dihydroxy-3, 3',5,5',6,6'-
－３，３’，　 hexachlorodiphenylmethane
５，５’，６，６’ )
－六氯二苯甲烷）
40 1 ２，４－二氯酚 2,4-Dichlorophenol KGM 553 533
90 0 其他酚或酚醇之僅含 Other derivatives KGM

鹵素取代基之衍生物 containing only halogen
及其鹽類 substituents of phenols or
phenol-alcohols and their
salts
－其他： -Other
2908.91 達諾殺（ＩＳＯ）及其 Dinoseb (ISO) and its salts

鹽類
2908.91.00 00 9 達諾殺（ＩＳＯ）及其 Dinoseb (ISO) and its salts KGM 5% 免稅Free 7.5% 805 805
鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
2908.92 ４，６－二硝基－鄰 4,6-Dinitro-o-cresol (DNOC
－甲酚 (ISO)) and its salts
（ＤＮＯＣ（ＩＳＯ）
）及其鹽類
2908.92.00 ４，６－二硝基－鄰 4,6-Dinitro-o-cresol (DNOC 5% 免稅Free 7.5%
－甲酚 (ISO)) and its salts (PA,GT,NI,SV,HN,
（ＤＮＯＣ（ＩＳＯ） NZ,SG)
）及其鹽類
10 6 ４，６－二硝基－鄰 4,6-Dinitro-o-cresol KGM 553 533
－甲酚
454 Ch. 29 454

國定稅率
Tariff Rate
碼 Unit 規
90 9 ４，６－二硝基－鄰 Salts of 4,6-Dinitro-o-cresol KGM

－甲酚之鹽類
2908.99.00 其他酚或酚醇之鹵化、 Other halogenated, 5% 免稅Free 7.5%

磺化、硝化或亞硝化衍 sulphonated, nitrated or (PA,GT,NI,SV,HN,
生物 nitrosated derivatives of NZ,SG)
phenols or phenol-alcohols
10 9 苦味酸（三硝基酚 Picric acid (trinitro phenol) KGM 301 483

）及苦味酸銨 and ammonium picrate
20 7 ２，４－二硝基酚 2,4-Dinitrophenol KGM 553 533
30 5 酚或酚醇之僅含磺基 Derivatives containing only KGM

之衍生物，其鹽類及 sulpho groups of phenol, or
酯類 phenol-alcohols, their salts
and esters
90 2 其他酚或酚醇之鹵化 Other halogenated, KGM

、磺化、硝化或亞硝 sulphonated, nitrated or
化衍生物 nitrosated derivatives of
phenols or phenol-alcohols
第４分章醚、過氧化 IV. ethers, alcohol peroxides,

醇、過氧化醚、過氧化 ether peroxides, ketone
酮、三員環之環氧化物 peroxides, epoxides with a
、縮醛及半縮醛，其鹵 three-membered ring, acetals
化、磺化、硝化或亞硝 and hemiacetals, and their
化衍生物 halogenated, sulphonated,
derivatives
2909 醚、醚醇、醚酚、醚醇酚 Ethers, ether-alcohols, ether-

、過氧化醇、過氧化醚、 phenols, ether-alcohol-phenols,
過氧化酮（不論其是否符 alcohol peroxides, ether
合化學定義）及其鹵化、 peroxides, ketone peroxides
磺化、硝化或亞硝化衍生 (whether or not chemically
物 defined) and their halogenated,
sulphonated, nitrated or
－非環醚及其鹵化、磺 -Acyclic ethers and their

化、硝化或亞硝化衍生 halogenated, sulphonated,
物︰ nitrated or nitrosated
derivatives:
2909.11 二乙醚 Diethyl ether
2909.11.00 00 5 二乙醚（乙醚） Diethyl ether KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2909.19.10 00 5 非環醚及其鹵化、磺化 Acyclic ethers and their KGM 5% 免稅Free 7.5%

、硝化或亞硝化衍生物 halogenated, sulphonated, (PA,GT,NI,SV,HN,
，香料用 nitrated or nitrosated NZ,SG)
derivatives, for perfumery
purposes
2909.19.20 00 3 三甲氧基丙烷 1,1,1-Trimethoxy propane KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
455 Ch. 29 455

國定稅率
Tariff Rate
碼 Unit 規
2909.19.90 其他非環醚及其鹵化、 Other acyclic ethers and their 5% 免稅Free 7.5%

磺化、硝化或亞硝化衍 halogenated, sulphonated, (PA,GT,NI,SV,HN,
生物 nitrated or nitrosated NZ,SG)
derivatives
10 6 二氯甲基醚 Dichloromethyl ether KGM 111 533
20 4 甲基第三丁基醚 Methyl tertiary butyl ether KGM 553 533

(MTBE)
30 2 氯甲基甲基醚 Chloromethyl methyl ether KGM 111 533
41 9 二氯甲醚 Bis-Chloromethyl ether KGM 553 533
42 8 二氯異丙醚 Bis(2-chloro-1-methylethyl) KGM 553 533

ether
90 9 其他非環醚及其鹵化 Other acyclic ethers and KGM

、磺化、硝化或亞硝 their halogenated,
化衍生物 sulphonated, nitrated or
2909.20 環烷、環烯、或環萜烯 Cyclanic, cyclenic or

醚及其鹵化、磺化、硝 cycloterpenic ethers and their
化或亞硝化衍生物 halogenated, sulphonated,
derivatives
2909.20.10 00 2 環烷、環烯、或環萜烯 Cyclanic, cyclenic or KGM 5% 免稅Free 7.5%

醚及其鹵化、磺化、硝 cycloterpenic ethers and their (PA,GT,NI,SV,HN,
化或亞硝化衍生物，香 halogenated sulphonated, NZ,SG)
料用 nitrated or nitrosated
purposes
2909.20.90 00 5 其他環烷、環烯、或環 Other cyclanic, cyclenic or KGM 5% 免稅Free 7.5% 508

萜烯醚及其鹵化、磺化 cycloterpenic ethers and their (PA,GT,NI,SV,HN,
、硝化或亞硝化衍生物 halogenated sulphonated, NZ,SG)
derivatives
2909.30 芳香醚及其鹵化、磺化 Aromatic ethers and their

、硝化或亞硝化衍生物 halogenated, sulphonated,
derivatives
2909.30.20 00 8 五溴二苯醚 Pentabromodiphenyl oxide KGM 免稅Free 免稅Free 7.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2909.30.30 00 6 十四溴丙二酚 Tetradecabromodiphenoxybe KGM 免稅Free 免稅Free 7.5%
nzene (PA,GT,NI,SV,HN,
NZ,SG)
2909.30.40 00 4 二〔三溴苯氧〕乙烷 Di (tribromo phenoxy) ethene TNE 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2909.30.50 八溴二苯醚、十溴二苯 Octabromodiphenyl ether, 5% 免稅Free 7.5%
醚 decabromodiphenyl ether (PA,GT,NI,SV,HN,
NZ,SG)
10 9 八溴二苯醚 Octabromodiphenyl ether KGM 553 533
20 7 十溴二苯醚 Decabromodiphenyl ether KGM
2909.30.90 其他芳香醚及其鹵化、 Other aromatic ethers and 2.5% 免稅Free 7.5%

磺化、硝化或亞硝化衍 their halogenated, (PA,GT,NI,SV,HN,
生物 sulphonated, nitrated or NZ,SG)
nitrosated or nitrosated
derivatives
456 Ch. 29 456

國定稅率
Tariff Rate
碼 Unit 規
11 0 ２，２’，４，４’ 2,2',4,4'- KGM 553 533

－四溴二苯醚 Tetrabromodiphenyl
ether(BDE-47)
12 9 ２，２’，４，４’ 2,2',4,4',5,5'- KGM 553 533

，５，５’－六溴二 Hexabromodiphenyl
苯醚 ether(BDE-
；２，２’，４，４ 153);2,2',4,4',5,6'-
’，５，６’－六溴 Hexabromodiphenyl
二苯醚 ether(BDE-154)
13 8 ２，２’，３，３’ 2,2',3,3',4,5',6- KGM 553 533

，４，５’，６－七 Heptabromodiphenyl
溴二苯醚 ether(BDE-
；２，２’，３，４ 175);2,2',3,4,4',5',6-
，４’，５’，６－ Heptabromodiphenyl
七溴二苯醚 ether(BDE-183)
20 9 護谷 Nitrofen KGM 553 533
90 4 其他芳香醚及其鹵化 Other aromatic ethers and KGM 508

、磺化、硝化或亞硝 their halogenated,
化衍生物 sulphonated, nitrated or
nitrosated or nitrosated
derivatives
－醚醇及其鹵化、磺化 -Ether-alcohols and their

︰ nitrated or nitrosated
derivatives:
2909.41 ２，２’－氧二乙醇 2,2'-Oxydiethanol (diethylene

（二乙二醇） glycol, digol)
2909.41.00 00 9 ２，２’－氧二乙醇 2,2'-Oxydiethanol (diethylene KGM 5% 免稅Free 7.5%

（二乙二醇） glycol, digol) (PA,GT,NI,SV,HN,
NZ,SG)
2909.43 乙二醇或二乙二醇之單 Monobutyl ethers of ethylene
丁基醚 glycol or of diethylene glycol
2909.43.10 00 5 乙二醇丁醚 Monobutyl ethers of ethylene KGM 5% 免稅Free 7.5%

glycol (PA,GT,NI,SV,HN,
NZ,SG)
2909.43.20 00 3 二乙二醇丁醚 Monobutyl ethers of KGM 4% 免稅Free 10%
diethylene glycol (PA,GT,NI,SV,HN,
NZ,SG)
2909.44 乙二醇或二乙二醇之其 Other monoalkylethers of
他單烷基醚 ethylene glycol or of
diethylene glycol
2909.44.00 乙二醇或二乙二醇之其 Other monoalkylethers of 5% 免稅Free 7.5%

他單烷基醚 ethylene glycol or of (PA,GT,NI,SV,HN,
diethylene glycol NZ,SG)
11 3 乙二醇乙醚 2-Ethoxyethanol (Ethylene KGM 553 533

glycol monoethyl ether)
12 2 乙二醇甲醚 2-Methoxyethanol KGM 553 533

(Ethylene glycol
monomethyl ether)
90 7 乙二醇或二乙二醇之 Other monoalkylethers of KGM

其他單烷基醚 ethylene glycol or of
diethylene glycol
457 Ch. 29 457

國定稅率
Tariff Rate
碼 Unit 規
2909.49.12 00 7 二丙二醇 Dipropylene glycol TNE 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2909.49.20 00 7 癒瘡木酚甘油醚 Glyceryl guaiacolate (3-(2- KGM 免稅Free 免稅Free 12.5%
Methoxyphenoxy)-1, 2- (PA,GT,NI,SV,HN,
propanediol); Guaiacol NZ,SG)
glyceryl ether
2909.49.91 00 1 其他醚醇及其鹵化、磺 Other ether-alcohols and their KGM 5% 免稅Free 7.5%

化、硝化或亞硝化衍生 halogenated, sulphonated, (PA,GT,NI,SV,HN,
物，香料用 nitrated or nitrosated NZ,SG)
purposes
2909.49.99 00 3 其他醚醇及其鹵化、磺 Other ether alcohols and their KGM 5% 免稅Free 7.5% 508 S01
化、硝化或亞硝化衍生 halogenated, sulphonated, (PA,GT,NI,SV,HN,
物 nitrated or nitrosated CN,NZ,SG)
derivatives
2909.50 醚酚、醚醇酚及其鹵化 Ether-phenols, ether-alcohol-

、磺化、硝化或亞硝化 phenols and their halogenated,
衍生物 sulphonated, nitrated or
2909.50.10 00 5 癒瘡木酚 Guaiacol KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2909.50.20 00 3 醚酚、醚醇酚及其鹵化 Ether-phenols, ether-alcohol- KGM 5% 免稅Free 7.5% 508
、磺化、硝化或亞硝化 phenols and their (PA,GT,NI,SV,HN,
衍生物，香料用 halogenated, sulphonated, NZ,SG)
purposes
2909.50.40 00 9 癒瘡木酚磺酸鉀 Potassium guaiacol sulfonate KGM 5.5% 免稅Free 12.5%

(3-Hydroxy-4- (PA,GT,NI,SV,HN,
methoxybenzene sulfonic NZ,SG)
acid monopotassium salt)
2909.50.90 00 8 其他醚酚、醚醇酚及其 Other ether-phenols, ether- KGM 5% 免稅Free 7.5% 508 S01
鹵化、磺化、硝化或亞 alcohol-phenols and their (PA,GT,NI,SV,HN,
硝化衍生物 halogenated, sulphonated, NZ,SG)
derivatives
2909.60 過氧化醇、過氧化醚、 Alcohol peroxides, ether

過氧化酮及其鹵化、磺 peroxides, ketone peroxides
化、硝化或亞硝化衍生 and their halogenated,
物 sulphonated, nitrated or
2909.60.10 00 3 過氧化二異丙苯 Dicumyl peroxide (DCP) KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2909.60.20 00 1 過氧化醇、過氧化醚、 Alcohol peroxides, ether KGM 5% 免稅Free 7.5% 508
過氧化酮及其鹵化、磺 peroxides, ketone peroxides (PA,GT,NI,SV,HN,
化、硝化或亞硝化衍生 and their halogenated, NZ,SG)
物，香料用 sulphonated, nitrated or
nitrosated derivatives, for
perfumery purposes
2909.60.90 00 6 其他過氧化醇、過氧化 Other alcohol peroxides, KGM 5% 免稅Free 7.5%

醚、過氧化酮及其鹵化 ether peroxides, ketone (PA,GT,NI,SV,HN,
、磺化、硝化或亞硝化 peroxides and their NZ,SG)
衍生物 halogenated, sulphonated,
derivatives
458 Ch. 29 458

國定稅率
Tariff Rate
碼 Unit 規
2910 具有三員環之環氧化物、 Epoxides, epoxyalcohols,

環氧醇、環氧酚及環氧醚 epoxyphenols and epoxyethers,
及其鹵化、磺化、硝化或 with a three-membered ring, and
亞硝化衍生物 their halogenated, sulphonated,
2910.10 環氧乙烷 Oxirane (ethylene oxide)
2910.10.00 00 3 環氧乙烷 Oxirane (ethylene oxide) KGM 免稅Free 免稅Free 免稅Free 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2910.20 環氧丙烷 Methyloxirane (propylene
oxide)
2910.20.00 00 1 環氧丙烷 Methyloxirane (propylene KGM 免稅Free 免稅Free 免稅Free

oxide) (PA,GT,NI,SV,HN,
NZ,SG)
2910.30 １－氯－２，３－環氧 1-Chloro-2, 3-epoxypropane
丙烷 (epichlorohydrin)
2910.30.00 00 9 １－氯－２，３－環氧 1-Chloro-2, 3-epoxypropane KGM 1% 免稅Free 2.5% 553 533

丙烷 (epichlorohydrin) (PA,GT,NI,SV,HN,
CN,NZ,SG)
2910.40 地特靈 Dieldrin (ISO, INN)

2910.40.00 00 7 地特靈 Dieldrin (ISO, INN) KGM 5% 免稅Free 7.5% 553 533
（ＩＳＯ，ＩＮＮ） (PA,GT,NI,SV,HN,
NZ,SG)
2910.50 安特靈（ＩＳＯ） Endrin (ISO)
2910.50.00 00 4 安特靈（ＩＳＯ） Endrin(ISO) KGM 5% 免稅Free 7.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2910.90.10 00 4 正丁基環氧丙基醚 N-butyl epoxypropyl ether KGM 1% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2910.90.90 其他具有三員環之環氧 Other epoxides, 5% 免稅Free 7.5%
化物、環氧醇、環氧酚 epoxyalcohols, epoxyphenols (PA,GT,NI,SV,HN,
及環氧醚及其鹵化、磺 and epoxyethers, with a NZ,SG)
化、硝化或亞硝化衍生 three-membered ring, and
物 their halogenated,
20 3 氧化苯乙烯 Styrene oxide KGM 553 533
90 8 其他具有三員環之環 Other epoxides, KGM

氧化物、環氧醇、環 epoxyalcohols,
氧酚及環氧醚及其鹵 epoxyphenols and
化、磺化、硝化或亞 epoxyethers, with a three-
硝化衍生物 membered ring, and their
halogenated, sulphonated,
derivatives
2911 已否具有其他氧官能基之 Acetals and hemiacetals,

縮醛及半縮醛及其鹵化、 whether or not with other
磺化、硝化或亞硝化衍生 oxygen function, and their
物 halogenated, sulphonated,
459 Ch. 29 459

國定稅率
Tariff Rate
碼 Unit 規
2911.00 已否具有其他氧官能基 Acetals and hemiacetals,

之縮醛及半縮醛及其鹵 whether or not with other
化、磺化、硝化或亞硝 oxygen function, and their
化衍生物 halogenated, sulphonated
derivatives
2911.00.00 00 4 已否具有其他氧官能基 Acetals and hemiacetals, KGM 5% 免稅Free 7.5% 508

之縮醛及半縮醛及其鹵 whether or not with other (PA,GT,NI,SV,HN,
化、磺化、硝化或亞硝 oxygen function, and their NZ,SG)
derivatives
第５分章醛官能化合 V. aldehyde-function

物 compounds
2912 已否具有其他氧官能之醛 Aldehydes, whether or not with

；醛之環狀聚合物；三聚 other oxygen function; cyclic
甲醛 polymers of aldehydes;
paraformaldehyde
－無其他氧官能之非環 -Acyclic aldehydes without

醛︰ other oxygen function:
2912.11 甲醛（蟻醛） Methanal (formaldehyde)
2912.11.00 00 0 甲醛（蟻醛） Methanal (formaldehyde) KGM 1% 免稅Free 1% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2912.12 乙醛（醋醛） Ethanal (acetaldehyde)
2912.12.00 00 9 乙醛（醋醛） Ethanal (acetaldehyde) KGM 1% 免稅Free 2.5% 508 533

NZ,SG)
2912.19.00 其他無其他氧官能基之 Other acyclic aldehydes 1% 免稅Free 2.5%

非環醛 without other oxygen (PA,GT,NI,SV,HN,
function NZ,SG)
10 0 丙烯醛 Acrolein KGM 553 533
20 8 丁醛 Butyraldehyde KGM 508 533

553
30 6 巴豆醛（２－丁烯醛 Crotonaldehyde (2-butenal) KGM 553 533
）
90 3 其他無其他氧官能基 Other acyclic aldehydes KGM 508

之非環醛 without other oxygen
function
－無其他氧官能基之環 -Cyclic aldehydes without

狀醛︰ other oxygen function:
2912.21 苯甲醛 Benzaldehyde
2912.21.00 00 8 苯甲醛（苯醛） Benzaldehyde KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2912.29.00 00 0 未列名無其他氧官能基 Cyclic aldehydes without KGM 2.5% 免稅Free 5% 508

之環狀醛 oxygen other function, n. e. s. (PA,GT,NI,SV,HN,
NZ,SG)
460 Ch. 29 460

國定稅率
Tariff Rate
碼 Unit 規
─醛醇，醛醚，醛酚及 - Aldehyde-alcohols, aldehyde-

具有其他氧官能基之醛 ethers, aldehyde-phenols and
： aldehydes with other oxygen
function :
2912.41 香草精（４－羥 Vanillin ( 4 - hydroxy - 3 -

－３－甲氧苯甲醛） methoxybenzaldehyde )
2912.41.00 00 4 香草精（４－羥 Vanillin ( 4 - hydroxy - 3 - KGM 2.5% 免稅Free 5% 508

－３－甲氧苯甲醛） methoxybenzaldehyde ) (PA,GT,NI,SV,HN,
NZ,SG)
2912.42 乙基香草精（３－乙氧 Ethylvanillin ( 3 - ethoxy - 4 -
－４－羥苯甲醛） hydroxybenzaldehyde )
2912.42.00 00 3 乙基香草精（３－乙氧 Ethylvanillin ( 3 - ethoxy - 4 KGM 2.5% 免稅Free 5% 508

－４－羥苯甲醛） - hydroxybenzaldehyde ) (PA,GT,NI,SV,HN,
NZ,SG)
2912.49.10 00 4 香料用醛 Aldehydes of a kind used for KGM 2.5% 免稅Free 5% 508
perfumery and flavouring (PA,GT,NI,SV,HN,
purposes NZ,SG)
2912.49.20 醛醇 Aldehyde-alcohols 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 0 醛醇 Aldehyde-alcohols KGM 508
2912.49.90 00 7 未列名醛醚、醛酚及具 Aldehyde-ethers, aldehyde- KGM 2.5% 免稅Free 5% 508

有其他氧官能基之醛 phenols and aldehydes with (PA,GT,NI,SV,HN,
other oxygen function CN,NZ,SG)
2912.50 醛之環狀聚合物 Cyclic polymers of aldehydes
2912.50.00 00 2 醛之環狀聚合物 Cyclic polymers of aldehydes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2912.60 聚甲醛 Paraformaldehyde
2912.60.00 00 0 聚甲醛 Paraformaldehyde KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2913 第２９１２節產品之鹵化 Halogenated, sulphonated,
、磺化、硝化或亞硝化衍 nitrated or nitrosated derivatives
生物 of products of heading 29.12.
2913.00 第２９１２節產品之鹵 Halogenated, sulphonated,

化、磺化、硝化或亞硝 nitrated or nitrosated
化衍生物 derivatives of products of
heading 29.12.
2913.00.10 00 0 供香料用醛之衍生物 Derivatives of aldehydes KGM 5% 免稅Free 7.5%

used for perfumery and (PA,GT,NI,SV,HN,
flavouring purposes NZ,SG)
2913.00.90 00 3 其他第２９１２節產品 Other halogenated, KGM 5% 免稅Free 7.5%

之鹵化、磺化、硝化或 sulphonated, nitrated or (PA,GT,NI,SV,HN,
亞硝化衍生物 nitrosated derivatives of NZ,SG)
第６分章酮官能化合 VI. ketone-function

物及醌官能化合物 compounds and quinone-
function compounds
461 Ch. 29 461

國定稅率
Tariff Rate
碼 Unit 規
2914 不論是否具有其他氧官能 Ketones and quinones, whether

基之酮及醌及其鹵化、磺 or not with other oxygen
化、硝化或亞硝化衍生物 function, and their halogenated,
－無其他氧官能基之非 -Acyclic ketones without other

環酮︰ oxygen function:
2914.11 丙酮 Acetone
2914.11.00 00 8 丙酮 Acetone KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2914.12 丁酮（甲基乙基酮） Butanone (methyl ethyl
ketone)
2914.12.00 00 7 丁酮（甲基乙基酮） Butanone (methyl ethyl KGM 2.5% 免稅Free 5%

ketone) (PA,GT,NI,SV,HN,
NZ,SG)
2914.13 ４－甲－２－戊酮（甲 4-Methylpentan-2-one (methyl
基異丁基酮） isobutyl ketone)
2914.13.00 00 6 ４－甲－２－戊酮（甲 4-Methylpentan-2-one KGM 2.5% 免稅Free 5% 553 533

基異丁基酮） (methyl isobutyl ketone) (PA,GT,NI,SV,HN,
NZ,SG)
2914.19.00 00 0 未列名無其他氧官能基 Acyclic ketones without KGM 1.2% 免稅Free 5% 508

之無環酮 other oxygen function, n. e. s. (PA,GT,NI,SV,HN,
NZ,SG)
－環烷、環烯或無其他 -Cyclanic, cyclenic or

氧官能之環萜烯酮︰ cycloterpenic ketones without
other oxygen function :
2914.22 環己酮及甲基環己酮 Cyclohexanone and

methylcyclohexanones
2914.22.10 00 3 環己酮 Cyclohexanone KGM 1% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2914.22.20 00 1 甲基環己酮 Methylcyclohexanones KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2914.23 紫羅蘭酮及甲基紫羅蘭 Ionones and methylionones
酮
2914.23.00 00 4 紫羅蘭酮及甲基紫羅蘭 Ionones and methylionones KGM 2.5% 免稅Free 5% 508

酮 (PA,GT,NI,SV,HN,
NZ,SG)
2914.29.10 00 6 樟腦 Camphor KGM 免稅Free 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2914.29.90 00 9 其他無其他氧官能基之 Other cyclanic, cyclenic or KGM 2.5% 免稅Free 5% 508
環烷酮、環烯酮或環萜 cycloterpenic ketones without (PA,GT,NI,SV,HN,
烯酮 other oxygen function NZ,SG)
－無其他氧官能基之芳 -Aromatic ketones without

香族酮︰ other oxygen function:
2914.31 苯基丙酮（１－苯基 Phenylacetone (1-

－２－丙酮） phenylpropan-2-one)
462 Ch. 29 462

國定稅率
Tariff Rate
碼 Unit 規
2914.31.00 00 4 苯基丙酮（１－苯基 Phenylacetone (1- KGM 2.5% 免稅Free 5% 111

－２－丙酮） phenylpropan-2-one) (PA,GT,NI,SV,HN,
NZ,SG)
2914.39.00 無其他氧官能基之其他 Other aromatic ketones 2.5% 免稅Free 5%

芳香族酮 without other oxygen (PA,GT,NI,SV,HN,
function NZ,SG)
10 4 苯基丙酮之異構物及 Isomers and salts of KGM 111 111

鹽類 Phenyl-2-propanone, P2P
90 7 無其他氧官能基之其 Other aromatic ketones KGM 508

他芳香族酮 without other oxygen
function
2914.40 酮醇及酮醛 Ketone-alcohols and ketone-

aldehydes
2914.40.10 00 1 ４－羥－４－甲 4 - Hydroxy - 4 - KGM 2.5% 免稅Free 5%

－２－戊酮（二丙酮醇 methylpentan - 2 - one (PA,GT,NI,SV,HN,
） (diacetone alcohol) NZ,SG)
2914.40.90 00 4 其他酮醇及酮醛 Other ketone-alcohols and KGM 2.5% 免稅Free 5% 508

ketone-aldehydes (PA,GT,NI,SV,HN,
NZ,SG)
2914.50 酮酚及具有其他氧官能 Ketone-phenols and ketones
基之酮 with other oxygen function
2914.50.00 00 0 酮酚及具有其他氧官能 Ketone-phenols and ketones KGM 2.5% 免稅Free 5% 508

基之酮 with other oxygen function (PA,GT,NI,SV,HN,
CN,NZ,SG)
－醌： -Quinones:
2914.61 蒽醌 Anthraquinone
2914.61.00 00 7 蒽醌 Anthraquinone KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2914.62 輔酵素Ｑ１０（泛癸利 Coenzyme Q10
酮（ＩＮＮ）) (ubidecarenone (INN))
2914.62.00 00 6 輔酵素Ｑ１０（泛癸利 Coenzyme Q10 KGM 2.5% 免稅Free 5% F01

酮（ＩＮＮ）） (ubidecarenone (INN)) (PA,GT,NI,SV,HN,
NZ,SG)
2914.69.00 00 9 其他醌 Other quinones KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
－鹵化、磺化、硝化或 - Halogenated, sulphonated,
亞硝化衍生物： nitrated or nitrosated
derivatives :
2914.71 十氯酮（ＩＳＯ) Chlordecone (ISO)
2914.71.00 00 5 十氯酮（ＩＳＯ) Chlordecone(ISO) KGM 2.5% 免稅Free 5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2914.79.00 其他酮或醌之鹵化、磺 Other halogenated, 2.5% 免稅Free 5%

化、硝化或亞硝化衍生 sulphonated, nitrated or (PA,GT,NI,SV,HN,
物 nitrosated derivatives of NZ,SG)
ketone or quinone
463 Ch. 29 463

國定稅率
Tariff Rate
碼 Unit 規
10 5 α－苯氯乙酮 Other halogenated, KGM 553 533

（ｗ－苯氯乙酮） sulphonated, nitrated or
nitrosated derivatives of
ketone or quinone
20 3 鄰－氯苯基環戊基酮 Isomers and salts of o- KGM 111 111

及其異構物及鹽類 Chlorphenyl cyclopentyl
ketone, 2-
Chlorophenylcyclopentyl
ketone, o-
Chlorobenzoylcyclopentane
90 8 其他酮或醌之鹵化、 Other halogenated, KGM 508

磺化、硝化或亞硝化 sulphonated, nitrated or
衍生物 nitrosated derivatives of
ketone or quinone
第７分章羧酸及其酐 VII. carboxylic acids and

、鹵化物、過氧化物及 their anhydrides, halides,
過氧酸及其鹵化、磺化 peroxides and peroxyacids
、硝化或亞硝化衍生物 and their halogenated,
2915 飽和非環一元羧酸及其酐 Saturated acyclic

、鹵化物、過氧化物及過 monocarboxylic acids and their
氧酸；其鹵化、磺化、硝 anhydrides, halides, peroxides
化或亞硝化衍生物 and peroxyacids; their
－蟻酸、其鹽類及酯類 -Formic acid, its salts and

︰ esters:
2915.11 蟻酸（甲酸） Formic acid
2915.11.00 00 7 蟻酸（甲酸） Formic acid KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2915.12 蟻酸之鹽類 Salts of formic acid
2915.12.00 00 6 蟻酸之鹽類 Salts of formic acid KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2915.13 蟻酸之酯類 Esters of formic acid
2915.13.00 00 5 蟻酸之酯類 Esters of formic acid KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
－醋酸及其鹽類；醋酸 -Acetic acid and its salts;
酐︰ acetic anhydride:
2915.21 醋酸（乙酸） Acetic acid
2915.21.00 00 5 醋酸（乙酸） Acetic acid KGM 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2915.24 醋酸酐（乙酐） Acetic anhydride
2915.24.00 00 2 醋酸酐（乙酐） Acetic anhydride KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2915.29.10 00 5 醋酸鈉（乙酸鈉） Sodium acetate KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
464 Ch. 29 464
國定稅率
Tariff Rate
碼 Unit 規
2915.29.20 00 3 醋酸鈷（乙酸鈷） Cobalt acetate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2915.29.90 00 8 其他醋酸鹽 Other acetic acid salts KGM 1% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
－醋酸之酯類︰ -Esters of acetic acid:
2915.31 醋酸乙酯 Ethyl acetate
2915.31.00 00 3 醋酸乙酯 Ethyl acetate KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2915.32 醋酸乙烯酯 Vinyl acetate
2915.32.00 00 2 醋酸乙烯酯 Vinyl acetate KGM 2.5% 免稅Free 5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2915.33 醋酸正丁酯 N-butyl acetate
2915.33.00 00 1 醋酸正丁酯 N-butyl acetate KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2915.36 醋酸達諾殺（ＩＳＯ） Dinoseb (ISO) acetate
2915.36.00 00 8 醋酸達諾殺（ＩＳＯ） Dinoseb (ISO) acetate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2915.39.00 00 5 其他醋酸之酯類 Other esters of acetic acid KGM 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
CN,NZ,SG)
2915.40 一氯、二氯或三氯醋酸 Mono-, di- or trichloroacetic

、其鹽類及酯類 acids, their salts and esters
2915.40.10 00 0 一氯醋酸 Monochloroacetic acid KGM 5.5% 免稅Free 12.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2915.40.90 00 3 其他一氯、二氯或三氯 Other mono-, di- or KGM 2.5% 免稅Free 5%
醋酸、其鹽類及酯類 trichloroacetic acids, their (PA,GT,NI,SV,HN,
salts and esters NZ,SG)
2915.50 丙酸、其鹽類及酯類 Propionic acid, its salts and

esters
2915.50.10 00 7 丙酸 Propionic acid KGM 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2915.50.20 00 5 丙酸鹽類及酯類 Propionic salts and esters KGM 3.4% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2915.60 丁酸、戊酸、其鹽類及 Butyric acids, valeric acids,
酯類 their salts and esters
2915.60.00 00 7 丁酸、戊酸、其鹽類及 Butyric acids, valeric acids, KGM 免稅Free 免稅Free 5% 508
酯類 their salts and esters (PA,GT,NI,SV,HN,
NZ,SG)
2915.70 十六酸（軟脂酸）、十 Palmitic acid, stearic acid,
八酸（硬脂酸）、其鹽 their salts and esters
類及酯類
2915.70.11 00 2 硬脂酸（化學級） Stearic acid, chemically pure KGM 免稅Free 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
465 Ch. 29 465

國定稅率
Tariff Rate
碼 Unit 規
2915.70.12 00 1 硬脂酸鹽類 Salts of stearic acid KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2915.70.13 00 0 硬脂酸酯類 Esters of stearic KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2915.70.21 00 0 十六酸（軟脂酸） Palmitic acid KGM 1% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2915.70.22 00 9 十六酸（軟脂酸）鹽類 Salts and esters of palmitic KGM 5% 免稅Free 7.5% 508
及酯類 acid (PA,GT,NI,SV,HN,
NZ,SG)
2915.90.10 00 9 ２－乙基己酸 2-Ethylhexanoic acid KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2915.90.20 00 7 十碳第三飽和脂肪酸 C10-tert saturated fatty acid KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2915.90.30 00 5 十二酸（月桂酸） Lauric acid KGM 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2915.90.40 00 3 十四酸（肉豆蔻酸） Myristic acid KGM 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2915.90.50 00 0 十二酸鹽類及十四酸鹽 Salts of lauric acid and KGM 5% 免稅Free 7.5%
類 myristic acid (PA,GT,NI,SV,HN,
NZ,SG)
2915.90.60 00 8 十二酸酯類及十四酸酯 Esters of lauric acid and KGM 5% 免稅Free 7.5% 508
類 myristic acid (PA,GT,NI,SV,HN,
NZ,SG)
2915.90.90 其他飽和非環一元羧酸 Other saturated acyclic 4% 免稅Free 6%
及酸酐、鹵化物、過氧 monocarboxylic acids and (PA,GT,NI,SV,HN,
化物及過氧酸；其鹵化 their anhydrides, halides, CN,NZ,SG)
、磺化、硝化或亞硝化 peroxides and peroxyacids;
衍生物 their halogenated,
10 0 氯甲酸乙酯 Ethyl chloroformate KGM 553 533
90 3 其他飽和非環一元羧 Other saturated acyclic KGM 508

酸及酸酐、鹵化物、 monocarboxylic acids and
過氧化物及過氧酸 their anhydrides, halides,
；其鹵化、磺化、硝 peroxides and peroxyacids;
化或亞硝化衍生物 their halogenated,
2916 不飽和非環一元羧酸、環 Unsaturated acyclic

狀一元羧酸、其酐、鹵化 monocarboxylic acids, cyclic
物、過氧化物及過氧酸 monocarboxylic acids, their
；其鹵化、磺化或亞硝化 anhydrides, halides, peroxides
衍生物 and peroxyacids; their
－不飽和非環一元羧酸 -Unsaturated acyclic

、其酐、鹵化物、過氧 monocarboxylic acids, their
化物、過氧酸及其衍生 anhydrides, halides, peroxides,
物︰ peroxyacids and their
derivatives:
2916.11 丙烯酸及其鹽類 Acrylic acid and its salts
2916.11.10 00 4 丙烯酸 Acrylic acid KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
466 Ch. 29 466
國定稅率
Tariff Rate
碼 Unit 規
2916.11.20 00 2 丙烯酸之鹽類 Salts of acrylic acid KGM 1.2% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2916.12 丙烯酸之酯類 Esters of acrylic acid
2916.12.00 丙烯酸之酯類 Esters of acrylic acid 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
10 3 丙烯酸甲酯 Methyl acrylate KGM
20 1 丙烯酸乙酯 Ethyl acrylate KGM
30 9 丙烯酸丁酯 Butyl acrylate KGM 553 533
40 7 丙烯酸異辛酯 2-ethyl hexyl acrylate KGM
90 6 其他丙烯酸之酯類 Other esters of acrylic acid KGM
2916.13 甲基丙烯酸及其鹽類 Methacrylic acid and its salts
2916.13.10 00 2 甲基丙烯酸 Methacrylic acid KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2916.13.20 00 0 甲基丙烯酸之鹽類 Salts of methacrylic acid KGM 1.2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2916.14 甲基丙烯酸之酯類 Esters of methacrylic acid
2916.14.10 00 1 甲基丙烯酸甲酯 Methyl methacrylate KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2916.14.90 00 4 其他甲基丙烯酸之酯類 Other esters of methacrylic KGM 2.5% 免稅Free 5% 508

acid (PA,GT,NI,SV,HN,
NZ,SG)
2916.15 油酸、亞麻仁油酸或次 Oleic, linoleic or linolenic
亞麻仁油酸、其鹽類及 acids, their salts and esters
酯類
2916.15.10 00 0 油酸、亞麻仁油酸或次 Oleic, linoleic or linolenic KGM 免稅Free 免稅Free 2.5% 508
亞麻仁油酸 acids (PA,GT,NI,SV,HN,
NZ,SG)
2916.15.20 00 8 油酸、亞麻仁油酸或次 Salts and esters of oleic, KGM 5% 免稅Free 7.5% 508
亞麻仁油酸之鹽類及酯 linoleic or linolenic acids (PA,GT,NI,SV,HN,
類 NZ,SG)
2916.16 百蟎克（ＩＳＯ） Binapacryl (ISO)
2916.16.00 00 1 百蟎克（ＩＳＯ） Binapacryl (ISO) KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2916.19.00 00 8 其他不飽和非環一元羧 Other unsaturated acyclic KGM 2.5% 免稅Free 7.5% 508
酸、其酐、鹵化物、過 monocarboxylic acids, their (PA,GT,NI,SV,HN,
氧化物、過氧酸及其衍 anhydrides, halides, NZ,SG)
生物 peroxides, peroxyacids and
their derivatives
2916.20 環烷、環烯或環萜烯一 Cyclanic, cyclenic or

元羧酸、其酐、鹵化物 cycloterpenic monocarboxylic
、過氧化物、過氧酸及 acids, their anhydrides, halides,
其衍生物 peroxides, peroxyacids and
their derivatives
467 Ch. 29 467

國定稅率
Tariff Rate
碼 Unit 規
2916.20.00 00 5 環烷、環烯或環萜烯一 Cyclanic, cyclenic or KGM 5% 免稅Free 7.5% 508

元羧酸、其酐、鹵化物 cycloterpenic (PA,GT,NI,SV,HN,
、過氧化物、過氧酸及 monocarboxylic acids, their NZ,SG)
其衍生物 anhydrides, halides,
peroxides, peroxyacids and
their derivatives
－芳香族一元羧酸、其 -Aromatic monocarboxylic

酐、鹵化物、過氧化物 acids, their anhydrides, halides
、過氧酸及其衍生物︰ peroxides,peroxyacids and
their derivatives:
2916.31 苯甲酸（安息香酸）、 Benzoic acid, its salts and

其鹽類及酯類 esters
2916.31.00 苯甲酸（安息香酸）、 Benzoic acid, its salts and 5% 免稅Free 5%

其鹽類及酯類 esters (PA,GT,NI,SV,HN,
NZ,SG)
10 0 苯甲酸乙酯 Benzoic acid ethyl ester KGM 508
(Ethyl benzoate)
90 3 苯甲酸（安息香酸 Benzoic acid, its salts and KGM 508

）、其鹽類及酯類 esters (other than benzoic
（苯甲酸乙酯除外） acid ethyl ester )
2916.32 過氧化苯甲醯及氯化苯 Benzoyl peroxide and benzoyl

甲醯 chloride
2916.32.10 00 9 過氧化苯甲醯 Benzoyl peroxide KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2916.32.20 00 7 氯化苯甲醯 Benzoyl chloride KGM 1% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2916.34 苯醋酸及其鹽類 Phenylacetic acid and its salts
2916.34.10 00 7 苯醋酸 Benzeneacetic acid KGM 免稅Free 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2916.34.20 00 5 苯醋酸鈉鹽 Sodium phenylacetate KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2916.34.30 00 3 苯醋酸鉀鹽 Potassium phenylacetate KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2916.34.90 00 0 其他苯醋酸鹽類 Other phenylacetic acid salts KGM 2.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2916.39.11 苯醋酸乙酯、苯醋酸 Ethyl phenylacetate, 3- 免稅Free 免稅Free 7.5%

３－甲基丁酯、苯醋酸 methylbutyl phenylacetate, (PA,GT,NI,SV,HN,
甲酯及苯醋酸２－苯乙 Methyl phenylacetate and 2- NZ,SG)
酯 phenylethyl phenylacetate
10 9 苯醋酸乙酯 Ethyl phenylacetate KGM 508
20 7 苯醋酸３－甲基丁酯 3-methylbutyl KGM

phenylacetate
30 5 苯醋酸甲酯 Methyl phenylacetate KGM
40 3 苯醋酸２－苯乙酯 2-phenylethyl phenylacetate KGM 508
2916.39.19 00 3 其他苯醋酸之酯類 Other esters of phenylacetic KGM 2.5% 免稅Free 7.5% 508
NZ,SG)
468 Ch. 29 468

國定稅率
Tariff Rate
碼 Unit 規
2916.39.20 00 0 對特丁基苯甲酸 P-butyl benzoic acid KGM 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2916.39.90 00 5 其他芳香族一元羧酸、 Other aromatic KGM 5% 免稅Free 5% 508
其酐、鹵化物、過氧化 monocarboxylic acids, their (PA,GT,NI,SV,HN,
物、過氧酸及其衍生物 anhydrides, halides, CN,NZ,SG)
their derivatives
2917 多元羧酸、其酐、鹵化物 Polycarboxylic acids, their

、過氧化物及過氧酸；其 anhydrides, halides, peroxides
鹵化、磺化、硝化或亞硝 and peroxyacids; their
－非環多元羧酸、其酐 -Acyclic polycarboxylic acids,

、鹵化物、過氧化物、 their anhydrides, halides,
過氧酸及其衍生物︰ peroxides,peroxyacids and
their derivatives:
2917.11 草酸、其鹽類及酯類 Oxalic acid, its salts and esters
2917.11.10 00 3 草酸（乙二酸） Oxalic acid TNE 6.5% 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2917.11.20 00 1 草酸之鹽類及酯類 Salts and esters of oxalic acid TNE 5% 免稅Free 10% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2917.12 己二酸、其鹽類及酯類 Adipic acid, its salts and esters
2917.12.10 00 2 己二酸 Adipic acid TNE 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2917.12.21 00 9 己二酸雙辛酯 Dioctyl hexanedioate TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2917.12.29 00 1 其他己二酸之鹽類及酯 Other salts and esters of TNE 2.5% 免稅Free 5%
類 adipic acid (PA,GT,NI,SV,HN,
NZ,SG)
2917.13 壬二酸、癸二酸、其鹽 Azelaic acid, sebacic acid,
類及酯類 their salts and esters
2917.13.00 00 3 壬二酸、癸二酸、其鹽 Azelaic acid, sebacic acid, TNE 2.5% 免稅Free 5% 508
類及酯類 their salts and esters (PA,GT,NI,SV,HN,
NZ,SG)
2917.14 順丁烯二酐（馬來酐） Maleic anhydride
2917.14.00 00 2 順丁烯二酐（馬來酐） Maleic anhydride TNE 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2917.19.10 00 5 順丁烯二酸 Maleic acid TNE 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2917.19.20 00 3 反丁烯二酸 Fumaric acid TNE 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2917.19.90 00 8 其他非環多元羧酸、其 Other acyclic polycarboxylic TNE 4% 免稅Free 10% 508
酐、鹵化物、過氧化物 acids, their anhydrides, (PA,GT,NI,SV,HN,
、過氧酸及其衍生物 halides, peroxides, NZ,SG)
peroxyacids and their
derivatives
469 Ch. 29 469

國定稅率
Tariff Rate
碼 Unit 規
2917.20 環烷、環烯或環多元羧 Cyclanic, cyclenic or

酸、其酐、鹵化物、過 cycloterpenic polycarboxylic
氧化物、過氧酸及其衍 acids, their anhydrides, halides,
生物 peroxides, peroxyacids, and
their derivatives
2917.20.00 環烷、環烯或環多元羧 Cyclanic, cyclenic or 2.5% 免稅Free 10%

酸、其酐、鹵化物、過 cycloterpenic polycarboxylic (PA,GT,NI,SV,HN,
氧化物、過氧酸及其衍 acids, their anhydrides, NZ,SG)
生物 halides, peroxides,
peroxyacids, and their
derivatives
10 2 六氯內－甲烯基－四 Chlorendic acid TNE 553 533

氫苯二甲酸
90 5 其他環烷、環烯或環 Other cyclanic, cyclenic or TNE

多元羧酸、其酐、鹵 cycloterpenic
化物、過氧化物、過 polycarboxylic acids, their
氧酸及其衍生物 anhydrides, halides,
peroxides, peroxyacids, and
their derivatives
－芳香族多元羧酸、其 -Aromatic polycarboxylic

酐、鹵化物、過氧化物 acids, their anhydrides, halides,
、過氧酸及其衍生物︰ peroxides, peroxyacids and
their derivatives:
2917.32 鄰苯二甲酸二辛酯 Dioctyl orthophthalates
2917.32.00 鄰苯二甲酸二辛酯 Dioctyl orthophthalates 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 8 鄰苯二甲酸二 Di (2-ethylhexyl) phthalate TNE 553 533
（２－乙基己基）酯 (DEHP)
20 6 鄰苯二甲酸二正辛酯 Di-n-octyl TNE 553 533

phthalate(DNOP)
30 4 鄰苯二甲酸二異辛酯 Di-iso-octyl TNE 553 533

Phthalate(DIOP)
90 1 其他鄰苯二甲酸二辛 Other dioctyl TNE 553 533

酯 orthophthalates
2917.33 鄰苯二甲酸二壬酯或二 Dinonyl or didecyl

癸酯 orthophthalates
2917.33.00 鄰苯二甲酸二壬酯或二 Dinonyl or didecyl 2.5% 免稅Free 5%

癸酯 orthophthalates (PA,GT,NI,SV,HN,
NZ,SG)
10 7 鄰苯二甲酸二正壬酯 Di-n-nonyl phthalate(DNP) TNE 553 533
20 5 鄰苯二甲酸二異壬酯 Di-isononyl TNE 553 533

phthalate(DINP)
30 3 鄰苯二甲酸二異癸酯 Di-isodecyl TNE 553 533

phthalate(DIDP)
90 0 其他鄰苯二甲酸二壬 Other dinonyl or didecyl TNE

酯或二癸酯 orthophthalates
2917.34 鄰苯二甲酸之其他酯類 Other esters of orthophthalic

acid
470 Ch. 29 470

國定稅率
Tariff Rate
碼 Unit 規
2917.34.00 鄰苯二甲酸之其他酯類 Other esters of orthophthalic 2.5% 免稅Free 5%

NZ,SG)
11 5 鄰苯二甲酸丁基苯甲 Benzyl butyl TNE 553 533
酯 phthalate(BBP)
12 4 鄰苯二甲酸二乙酯 Diethyl phthalate(DEP) TNE 553 533
13 3 鄰苯二甲酸二丙酯 Di-n-propyl Phthalate(DPP) TNE 553 533
14 2 鄰苯二甲酸二異丁酯 Di-iso-butyl TNE 553 533

Phthalate(DIBP)
15 1 鄰苯二甲酸二戊酯 Di-n-pentyl TNE 553 533

Phthalate(DNPP)
16 0 鄰苯二甲酸二己酯 Di-n-hexyl TNE 553 533

Phthalate(DNHP)
17 9 鄰苯二甲酸二環己酯 Dicyclohexyl TNE 553 533

Phthalate(DCHP)
18 8 鄰苯二甲酸二 Bis(4-methyl-2-pentyl) TNE 553 533

（４－甲基－２－戊 phthalate(BMPP)
基）酯
19 7 鄰苯二甲酸二甲氧乙 Bis(2-methoxyethyl) TNE 553 533
酯 phthalate(BMEP)
21 3 鄰苯二甲酸雙 Bis(2-ethoxyethyl) TNE 553 533

－２－乙氧基乙酯 phthalate(BEEP)
22 2 鄰苯二甲酸己基 Hexyl 2-ethylhexyl TNE 553 533

２－乙基己基酯 phthalate(HEHP)
23 1 鄰苯二甲酸二丁氧基 Bis(2-n-butoxyethyl) TNE 553 533

乙酯 phthalate(BBEP)
24 0 鄰苯二甲酸二苯酯 Diphenyl phthalate(DPP) TNE 553 533
25 9 鄰苯二甲酸二酯 Dibenzyl phthalate(DBZP) TNE 553 533
26 8 鄰苯二甲酸單 Mono(2-ethylhexyl) TNE 553 533

（２－乙基己基）酯 phthalate(MEHP)
27 7 鄰苯二甲酸單丁酯 Mono-n-Butyl TNE 553 533

phthalate(MNBP)
28 6 鄰苯二甲酸二甲酯 Dimethyl phthalate (DMP) TNE 553 533
29 5 鄰苯二甲酸二丁酯 Dibutyl phthalate (DBP) TNE 553 533
90 9 其他鄰苯二甲酸之其 Other esters of TNE

他酯類 orthophthalic acid
2917.35 鄰苯二甲酸酐 Phthalic anhydride
2917.35.00 00 7 鄰苯二甲酸酐 Phthalic anhydride TNE 1% 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2917.36 對苯二甲酸及其鹽類 Terephthalic acid and its salts
2917.36.10 00 4 對苯二甲酸 Terephthalic acid TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2917.36.20 00 2 對苯二甲酸之鹽類 Salts of terephthalic acid TNE 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
471 Ch. 29 471
國定稅率
Tariff Rate
碼 Unit 規
2917.37 對苯二甲酸二甲酯 Dimethyl terephthalate
2917.37.00 00 5 對苯二甲酸二甲酯 Dimethyl terephthalate TNE 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2917.39.10 00 1 間苯二甲酸（異位酜酸 Isophthalic acid (IPA) TNE 2.5% 免稅Free 5%

） (PA,GT,NI,SV,HN,
NZ,SG)
2917.39.20 00 9 鄰苯二甲酸 Orthophthalic acid TNE 免稅Free 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2917.39.30 00 7 偏苯三甲酸酐 Trimellitic anhydride TNE 2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2917.39.90 00 4 其他芳香族多元羧酸、 Other aromatic TNE 2.5% 免稅Free 10%
其酐、鹵化物、過氧化 polycarboxylic acids, their (PA,GT,NI,SV,HN,
物、過氧酸及其衍生物 anhydrides, halides, NZ,SG)
their derivatives
2918 附加有氧官能基之羧酸及 Carboxylic acids with additional

其酐、鹵化物、過氧化物 oxygen function and their
及過氧酸；其鹵化、磺化 anhydrides, halides, peroxides
、硝化或亞硝化衍生物 and peroxyacids; their
nitrated, or nitrosated derivatives
－具有醇官能基但無其 -Carboxylic acids with alcohol

他氧官能其之羧酸，其 function but without other
酐、鹵化物、過氧化物 oxygen function, their
、過氧酸及其衍生物︰ anhydrides, halides, peroxides,
derivatives :
2918.11 乳酸、其鹽類及酯類 Lactic acid, its salts and esters
2918.11.10 00 2 乳酸 Lactic acid KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2918.11.20 00 0 其他乳酸鹽類及酯類 Other salts and esters of KGM 5% 免稅Free 7.5% 508
lactic acid (PA,GT,NI,SV,HN,
NZ,SG)
2918.12 酒石酸 Tartaric acid
2918.12.00 00 3 酒石酸 Tartaric acid KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2918.13 酒石酸之鹽類及酯類 Salts and esters of tartaric acid
2918.13.00 00 2 酒石酸之鹽類及酯類 Salts and esters of tartaric KGM 5% 免稅Free 7.5% 508
NZ,SG)
2918.14 檸檬酸 Citric acid
2918.14.00 00 1 檸檬酸 Citric acid KGM 3.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2918.15 檸檬酸之鹽類及酯類 Salts and esters of citric acid
2918.15.10 00 8 檸檬酸鈣 Calcium citrate KGM 1% 免稅Free 1% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2918.15.90 00 1 其他檸檬酸之鹽及酯類 Other citrates and their esters KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
472 Ch. 29 472

國定稅率
Tariff Rate
碼 Unit 規
2918.16 葡萄糖酸、其鹽類及酯 Gluconic acid, its salts and

類 esters
2918.16.00 00 9 葡萄糖酸、其鹽類及酯 Gluconic acid, its salts and KGM 5% 免稅Free 7.5% 508
類 esters (PA,GT,NI,SV,HN,
NZ,SG)
2918.17 ２，２－二苯基 2,2-Diphenyl-2-hydroxyacetic
－２－羥基乙酸（二苯 acid (benzilic acid)
乙醇酸）
2918.17.00 ２，２－二苯基 2,2-Diphenyl-2- 2.5% 免稅Free 7.5%

－２－羥基乙酸（二苯 hydroxyacetic acid (benzilic (PA,GT,NI,SV,HN,
乙醇酸） acid) NZ,SG)
10 6 ２，２－二苯基 2,2-Diphenyl-2- KGM

－２－羥基乙酸（二 hydroxyacetic acid (benzilic
苯乙醇酸） acid)
2918.18 克氯苯（ＩＳＯ） Chlorobenzilate (ISO)
2918.18.00 00 7 克氯苯（ＩＳＯ） Chlorobenzilate (ISO) KGM 2.5% 免稅Free 7.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2918.19.10 00 4 苯乙醇酸（扁桃酸 Phenylglycolic acid KGM 5% 免稅Free 7.5%

），其鹽類及酯類 (mandelic acid), its salts and (PA,GT,NI,SV,HN,
esters NZ,SG)
2918.19.90 其他具有醇官能基但無 Other carboxylic acids with 2.5% 免稅Free 7.5%

其他氧官能基之羧酸 alcohol function but without (PA,GT,NI,SV,HN,
，其酐、鹵化物、過氧 other oxygen function, their NZ,SG)
化物、過氧酸及其衍生 anhydrides, halides,
物 peroxides, peroxyacids and
their derivatives
20 3 伽瑪羥基丁酸及其異 Gamma Hydroxybutyric KGM 522 522

構物、酯類、醚類及 Acid(Gammahydroxybutyra
鹽類　 te, GHB), and its isomer,
esters, ethers, salts
90 8 其他具有醇官能基但 Other carboxylic acids with KGM 508

無其他氧官能基之羧 alcohol function but
酸，其酐、鹵化物、 without other oxygen
過氧化物、過氧酸及 function, their anhydrides,
其衍生物 halides, peroxides,
derivatives
－具有酚官能基但無其 -Carboxylic acids with phenol

他氧官能基之羧酸，其 function but without other
酐、鹵化物、過氧化物 oxygen function, their
、過氧酸及其衍生物︰ anhydrides, halides, peroxides,
derivatives :
2918.21 柳酸及其鹽類 Salicylic acid and its salts
2918.21.00 00 2 柳酸及其鹽類 Salicylic acid and its salts KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2918.22 鄰－乙醯柳酸、其鹽類 O-acetylsalicylic acid, its salts
及酯類 and esters
473 Ch. 29 473

國定稅率
Tariff Rate
碼 Unit 規
2918.22.00 00 1 鄰－乙醯柳酸、其鹽類 O-acetylsalicylic acid, its KGM 5% 免稅Free 7.5%

及酯類 salts and esters (PA,GT,NI,SV,HN,
NZ,SG)
2918.23 柳酸之其他酯類及其鹽 Other esters of salicylic acid
類 and their salts
2918.23.00 00 0 柳酸之其他酯類及其鹽 Other esters of salicylic acid KGM 5% 免稅Free 7.5% 508
類 and their salts (PA,GT,NI,SV,HN,
NZ,SG)
2918.29.00 其他具有酚官能基但無 Other carboxylic acids with 5% 免稅Free 7.5%

其他氧官能基之羧酸 phenol function but without (PA,GT,NI,SV,HN,
，其酐、鹵化物、過氧 other oxygen function, their CN,NZ,SG)
化物、過氧酸及其衍生 anhydrides, halides,
物 peroxides, peroxyacids and
their derivatives
10 2 對─羥基苯甲酸 P-hydroxy benzoic acid KGM
20 0 ３─羥基─２─萘酸 3-hydroxy-2-naphthoic acid KGM
90 5 其他具有酚官能基但 Other carboxylic acids with KGM 508

無其他氧官能基之羧 phenol function but without
酸，其酐、鹵化物、 other oxygen function, their
過氧化物、過氧酸及 anhydrides, halides,
其衍生物 peroxides, peroxyacids and
their derivatives
2918.30 具有醛或酮官能基但無 Carboxylic acids with

其他氧官能基之羧酸、 aldehyde or ketone function
其酐、鹵化物、過氧化 but without other oxygen
物、過氧酸及其衍生物 function, their anhydrides,
halides, peroxides, peroxyacids
and their derivatives
2918.30.00 00 1 具有醛或酮官能基但無 Carboxylic acids with KGM 免稅Free 免稅Free 7.5% 508
其他氧官能基之羧酸、 aldehyde or ketone function (PA,GT,NI,SV,HN,
其酐、鹵化物、過氧化 but without other oxygen NZ,SG)
物、過氧酸及其衍生物 function, their anhydrides,
halides, peroxides,
derivatives
－其他： - Other
2918.91 ２，４，５－Ｔ（ＩＳ 2,4,5-T (ISO) (2,4,5-

Ｏ）（２，４，５－三 trichlorophenoxyacetic acid),
氯苯氧乙酸），其鹽類 its salts and esters
及酯類
2918.91.00 00 7 ２，４，５－Ｔ（ＩＳ 2,4,5-T (ISO) (2,4,5- KGM 5% 免稅Free 7.5%

Ｏ）（２，４，５－三 trichlorophenoxyacetic acid), (PA,GT,NI,SV,HN,
氯苯氧乙酸），其鹽類 its salts and esters NZ,SG)
及酯類
2918.99.00 其他附加有氧官能基之 Other carboxylic acids with 5% 免稅Free 7.5%

羧酸及其酐、鹵化物、 additional oxygen function (PA,GT,NI,SV,HN,
過氧化物及過氧酸；其 and their anhydrides, halides, NZ,SG)
鹵化、磺化、硝化或亞 peroxides and peroxyacids;
硝化衍生物 their halogenated,
474 Ch. 29 474

國定稅率
Tariff Rate
碼 Unit 規
10 7 雙羥乙氧羰苯磺酸鈉 Sodium 3.5-bis (beta- KGM

hydroxy ethoxy carbonyl)
benzene sulfonate
90 0 其他附加有氧官能基 Other carboxylic acids with KGM 508

之羧酸及其酐、鹵化 additional oxygen function
物、過氧化物及過氧 and their anhydrides,
酸；其鹵化、磺化、 halides, peroxides and
硝化或亞硝化衍生物 peroxyacids; their
halogenated,sulphonated,
derivatives
第８分章非金屬無機 VIII. esters of inorganic acids

酸之酯類及其鹽類、及 of non-metals and their salts,
其鹵化、磺化、硝化或 and their halogenated,
亞硝化衍生物 sulphonated, nitrated or
2919 磷酸酯及其鹽類（包括乳 Phosphoric esters and their salts,

醯磷酸）；其鹵化、磺化 including lactophosphates; their
2919.10 三（２，３－二溴丙基 Tris(2,3-dibromopropyl)

）磷酸酯 phosphate
2919.10.00 00 4 三（２，３－二溴丙基 Tris(2,3-dibromopropyl) KGM 5% 免稅Free 7.5% 553 533

）磷酸酯 phosphate (PA,GT,NI,SV,HN,
NZ,SG)
2919.90.10 00 5 磷酸丁酯 Butyl phosphate KGM 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
2919.90.90 其他磷酸酯及其鹽類 Other phosphoric esters and 5% 免稅Free 7.5%
（包括乳醯磷酸）；其 their salts, including (PA,GT,NI,SV,HN,
鹵化、磺化、硝化或亞 lactophosphates; their NZ,SG)
硝化衍生物 halogenated, sulphonated,
derivatives
10 6 三２－（氯乙基）磷 Tris (2-chloroethyl) KGM 553 533

酸酯 phosphate(TCEP)
90 9 其他磷酸酯及其鹽類 Other phosphoric esters and KGM 508

（包括乳醯磷酸 their salts, including
）；其鹵化、磺化、 lactophosphates; their
derivatives
2920 非金屬之其他無機酸之酯 Esters of other inorganic acids

類（鹵化氫之酯類除外 (excluding esters of hydrogen
）及其鹽類；其鹵化、磺 halides) and their salts; their
化、硝化或亞硝化衍生物 halogenated, sulphonated,
－硫代磷酸酯及其鹽類 - Thiophosphoric esters

；其鹵化、磺化、硝化 (phosphorothioates) and their
或亞硝化衍生物： salts; their halogenated,
2920.11 巴拉松（ＩＳＯ）及巴 Parathion (ISO) and parathion-

拉松－甲基（甲基巴拉 methyl (ISO)
松）（ＩＳＯ） (methylparathion)
475 Ch. 29 475

國定稅率
Tariff Rate
碼 Unit 規
2920.11.00 00 0 巴拉松（ＩＳＯ）及巴 Parathion (ISO) and KGM 5% 免稅Free 7.5%

拉松－甲基（甲基巴拉 parathion-methyl (ISO) (PA,GT,NI,SV,HN,
松）（ＩＳＯ） (methylparathion) NZ,SG)
2920.19.00 其他硫代磷酸酯及其鹽 Other thiophosphoric esters 5% 免稅Free 7.5%

類；其鹵化、磺化、硝 (phosphorothioates) and their (PA,GT,NI,SV,HN,
化或亞硝化衍生物 salts; their halogenated, NZ,SG)
10 0 樂乃松 Fenchlorphos KGM 553 533
90 3 其他硫代磷酸酯及其 Other thiophosphoric esters KGM

鹽類；其鹵化、磺化 (phosphorothioates) and
、硝化或亞硝化衍生 their salts; their
物 halogenated, sulphonated,
derivatives
－亞磷酸酯及其鹽類 - Phosphite esters and their

；其鹵化、磺化、硝化 salts; their halogenated,
或亞硝化衍生物： sulphonated, nitrated or
nitrosated derivatives :
2920.21 亞磷酸二甲酯 Dimethyl phosphite
2920.21.00 00 8 亞磷酸二甲酯 Dimethyl phosphite KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2920.22 亞磷酸二乙酯 Diethyl phosphite
2920.22.00 00 7 亞磷酸二乙酯 Diethyl phosphite KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2920.23 亞磷酸三甲酯 Trimethyl phosphite
2920.23.00 00 6 亞磷酸三甲酯 Trimethyl phosphite KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2920.24 亞磷酸三乙酯 Triethyl phosphite
2920.24.00 00 5 亞磷酸三乙酯 Triethyl phosphite KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2920.29.10 00 8 二苯異癸基亞磷酸酯 Diphenyl isodecyl phosphite KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2920.29.20 00 6 三苯基亞磷酸酯 Triphenyl phosphite KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2920.29.30 00 4 三壬苯基亞磷酸酯 Tri(nonyl phenyl) phosphite KGM 6.5% 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2920.29.90 其他亞磷酸酯及其鹽類 Other phosphite esters and 5% 免稅Free 7.5%
，及其鹵化、磺化、硝 their salts; their halogenated, (PA,GT,NI,SV,HN,
化或亞硝化衍生物 sulphonated, nitrated or CN,NZ,SG)
476 Ch. 29 476

國定稅率
Tariff Rate
碼 Unit 規
10 9 三（２，４－二－特 Other phosphorous ester KGM

－丁基苯基）亞磷酸 and their salts, and their
酯 halogenated, sulphonated,
derivatives
90 2 其他亞磷酸酯及其鹽 Other phosphorous ester KGM S01

類，及其鹵化、磺化 and their salts, and their
、硝化或亞硝化衍生 halogenated, sulphonated,
物 nitrated or nitrosated
derivatives
2920.30 安殺番（ＩＳＯ） Endosulfan (ISO)
2920.30.00 安殺番（ＩＳＯ） Endosulfan (ISO) 4% 免稅Free 6%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 α－安殺番 Alpha (α) endosulfan KGM 553 533
20 3 β－安殺番 Beta (β) endosulfan KGM 553 533
30 1 安殺番（工業級） Endosulfan (Technical KGM 553 533

grade)
2920.90.10 硫酸酯及其鹽類，及其 Sulphuric esters and their 5% 免稅Free 7.5%

鹵化、磺化、硝化或亞 salts, and their halogenated, (PA,GT,NI,SV,HN,
硝化衍生物 sulphonated, nitrated or NZ,SG)
10 0 硫酸二甲酯 Dimethyl sulfate KGM 553 533
20 8 硫酸乙酯（硫酸二乙 Ethyl sulfate (Diethyl KGM 553 533

酯） sulfate)
90 3 其他硫酸酯及其鹽類 Other sulphuric esters and KGM 508

，及其鹵化、磺化、 their salts, and their
derivatives
2920.90.20 00 0 亞硝酸酯及其硝酸酯及 Nitrous and nitric esters, and KGM 5% 免稅Free 7.5%
其鹵化、磺化、硝化或 their halogenated, (PA,GT,NI,SV,HN,
亞硝化衍生物 sulphonated, nitrated or NZ,SG)
2920.90.31 00 7 二乙二醇雙丙烯碳酸酯 Diethylene glycol KGM 2.5% 免稅Free 7.5%

dipropylene carbonate (PA,GT,NI,SV,HN,
NZ,SG)
2920.90.39 00 9 碳酸酯及其鹽類，及其 Carbonic ester and their salts, KGM 5% 免稅Free 7.5% 508
鹵化、磺化、硝化或亞 and their halogenated, (PA,GT,NI,SV,HN,
硝化衍生物 sulphonated, nitrated or NZ,SG)
2920.90.90 其他非金屬之其他無機 Other esters of other 4% 免稅Free 6%

酸之酯類（鹵化氫之酯 inorganic acids of non-metals (PA,GT,NI,SV,HN,
類除外）及其鹽類；其 (excluding esters of hydrogen NZ,SG)
鹵化、磺化、硝化或亞 halides) and their salts; their
硝化衍生物 halogenated, sulphonated,
derivatives
14 9 安殺番硫酸鹽 Endosulfan sulfate KGM 553 533
477 Ch. 29 477

國定稅率
Tariff Rate
碼 Unit 規
90 6 其他非金屬之其他無 Other esters of other KGM

機酸之酯類（鹵化氫 inorganic acids of non-
之酯類除外）及其鹽 metals (excluding esters of
類；其鹵化、磺化、 hydrogen halides) and their
硝化或亞硝化衍生物 salts; their halogenated,
第９分章氮官能基化 IX. nitrogen-function

合物 compounds
2921 胺官能基化合物 Amine-function compounds
－非環一元胺及其衍生 -Acyclic monoamines and their

物；其鹽類︰ derivatives; salts thereof:
2921.11 甲胺、二甲胺或三甲胺 Methylamine, di- or

及其鹽類 trimethylamine and their salts
2921.11.00 甲胺、二甲胺或三甲胺 Methylamine, di-or 2.5% 免稅Free 5%

及其鹽類 trimethylamine and their salts (PA,GT,NI,SV,HN,
NZ,SG)
10 7 甲胺 Methylamine KGM
20 5 甲胺鹽類 Methylamine salts KGM
30 3 二甲胺或三甲胺及其 Dimethylamine or KGM 508

鹽類 trimethylamine and their
salts
2921.12 ２－（Ｎ，Ｎ－二甲基 2-(N,N-

胺基）氯乙烷鹽酸鹽 Dimethylamino)ethylchloride
hydrochloride
2921.12.00 ２－（Ｎ，Ｎ－二甲基 2-(N,N- 1% 免稅Free 2.5%
胺基）氯乙烷鹽酸鹽 Dimethylamino)ethylchloride (PA,GT,NI,SV,HN,
hydrochloride CN,NZ,SG)
10 6 ２－（Ｎ，Ｎ－二甲 2-(N,N- KGM

基胺基）氯乙烷鹽酸 Dimethylamino)ethylchlori
鹽 de hydrochloride
2921.13 ２－（Ｎ，Ｎ－二乙基 2-(N,N-

胺基）氯乙烷鹽酸鹽 Diethylamino)ethylchloride
hydrochloride
2921.13.00 00 7 ２－（Ｎ，Ｎ－二乙基 2-(N,N- KGM 1% 免稅Free 2.5%
胺基）氯乙烷鹽酸鹽 Diethylamino)ethylchloride (PA,GT,NI,SV,HN,
hydrochloride CN,NZ,SG)
2921.14 ２－（Ｎ，Ｎ－二異丙 2-(N,N-

基胺基）氯乙烷鹽酸鹽 Diisopropylamino)ethylchlorid
e hydrochloride
2921.14.00 00 6 ２－（Ｎ，Ｎ－二異丙 2-(N,N- KGM 1% 免稅Free 2.5%
基胺基）氯乙烷鹽酸鹽 Diisopropylamino)ethylchlori (PA,GT,NI,SV,HN,
de hydrochloride CN,NZ,SG)
2921.19.00 其他非環一元胺及其衍 Other acylic monoamines and 1% 免稅Free 2.5%

生物；其鹽類 their derivatives; salts thereof (PA,GT,NI,SV,HN,
CN,NZ,SG)
11 8 雙（２─氯乙基）乙 Bis(2-chloroethyl) KGM

胺 ethylamine
12 7 雙（２─氯乙基）甲 Bis(2-chloroethyl) KGM

胺 methylamine
478 Ch. 29 478

國定稅率
Tariff Rate
碼 Unit 規
13 6 參（２─氯乙基）胺 Tris(2-chloroethyl) amine KGM
20 7 Ｎ，Ｎ─二烷基（甲 N,N-dialkyl (me, et, N-pr KGM

基，乙基，正或異丙 or I-pr) aminoethyl-2-
基）胺基─２─氯乙 chlorides and corresponding
烷及其質子化鹽類 protonated salts
30 5 三乙胺 Triethylamine KGM 553 533
90 2 其他非環一元胺及其 Other acylic monoamines KGM 508

衍生物；其鹽類 and their derivatives; salts
thereof
－非環多元胺及其衍生 -Acyclic polyamines and their

物；其鹽類︰ derivatives; salts thereof:
2921.21 乙二胺及其鹽類 Ethylenediamine and its salts
2921.21.00 00 7 乙二胺及其鹽類 Ethylenediamine and its salts KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2921.22 己二胺（六亞甲二胺 Hexamethylenediamine and its
）及其鹽類 salts
2921.22.00 00 6 己二胺（六亞甲二胺 Hexamethylenediamine and KGM 1% 免稅Free 2.5%

）及其鹽類 its salts (PA,GT,NI,SV,HN,
NZ,SG)
2921.29.00 其他非環多元胺及其衍 Other acylic polyamines and 1% 免稅Free 2.5%

生物；其鹽類 their derivatives; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
10 7 三胺二乙烷 Biethylene triamine KGM
90 0 其他非環多元胺及其 Other acylic polyamines KGM

衍生物；其鹽類 and their derivatives;salts
thereof
2921.30 環烷、環烯或環萜烯一 Cyclanic, cyclenic or

元或多元胺、及其衍生 cycloterpenic mono- or
物；其鹽類 polyamines, and their
derivatives; salts thereof
2921.30.10 00 4 環己胺 Cyclohexylamine KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2921.30.90 00 7 其他環烷、環烯或環萜 Other cyclanic, cyclenic or KGM 2.5% 免稅Free 5%
烯一元或多元胺、及其 cycloterpenic mono- or (PA,GT,NI,SV,HN,
衍生物；其鹽類 polyamines, and their NZ,SG)
－芳香族一元胺及其衍 -Aromatic monoamines and

生物；其鹽類︰ their derivatives; salts thereof:
2921.41 苯胺及其鹽類 Aniline and its salts
2921.41.00 苯胺及其鹽類 Aniline and its salts 2% 免稅Free 2%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 苯胺 Aniline KGM 553 533
20 9 苯胺之鹽類 Salts of aniline KGM
2921.42 苯胺衍生物及其鹽類 Aniline derivatives and their

salts
479 Ch. 29 479

國定稅率
Tariff Rate
碼 Unit 規
2921.42.00 苯胺衍生物及其鹽類 Aniline derivatives and their 2.5% 免稅Free 5%

CN,NZ,SG)
10 0 硝甲胺基三硝基苯 Trinitrophenyl- KGM 301 483

methylnitramine
90 3 其他苯胺衍生物及其 Other aniline derivatives KGM

鹽類 and their salts
2921.43 甲苯胺及其衍生物；其 Toluidines and their

鹽類 derivatives; salts thereof
2921.43.10 甲苯胺 Toluidines 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 鄰－甲苯胺 o-Aminotoluene KGM 553 533
20 5 間－甲苯胺 m-Aminotoluene KGM 553 533
30 3 對－甲苯胺 p-Aminotoluene KGM 553 533
90 0 其他甲苯胺 Other toluidines KGM
2921.43.20 甲苯胺衍生物及其鹽類 Derivatives of toluidines and 2.5% 免稅Free 5%

salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
10 5 對－氯－鄰－甲苯胺 p-Chloro-o-toluidine KGM 553 533
90 8 其他甲苯胺衍生物及 Other derivatives of KGM

其鹽類 toluidines and salts thereof
2921.44 二苯胺及其衍生物；其 Diphenylamine and its

2921.44.00 00 0 二苯胺及其衍生物；其 Diphenylamine and its KGM 2.5% 免稅Free 5% 553 533
鹽類 derivatives; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
2921.45 １－萘胺（α－萘胺 1-Naphthylamine (alpha-
）、２－萘胺（β－萘 naphthylamine), 2-
胺）及其衍生物；其鹽 naphthylamine (beta-
類 naphthylamine) and their
2921.45.00 １－萘胺（α－萘胺 1-Naphthylamine (alpha- 2.5% 免稅Free 5%

）、２－萘胺（β－萘 naphthylamine), 2- (PA,GT,NI,SV,HN,
胺）及其衍生物；其鹽 naphthylamine (beta- NZ,SG)
類 naphthylamine) and their
30 3 １－萘胺（α－萘胺 1-naphthylamine (alpha- KGM 553 533

） naphthylamine)
50 8 １－萘胺（α－萘胺 1-naphthylamine (alpha- KGM

）之鹽類；１－萘胺 naphthylamine) salts, 1-
（α－萘胺）之衍生 naphthylamine (alpha-
物及其鹽類 naphthylamine) derivatives
and its salts
60 6 ２－萘胺（β－萘胺 2-naphthylamine (beta- KGM 111 111

） naphthylamine)
71 3 ２－萘胺醋酸鹽 2-Naphthylamine acetate KGM 111 111
72 2 ２–萘胺鹽酸鹽 2-Naphthylamine KGM 111 111

Hydrochloride
480 Ch. 29 480

國定稅率
Tariff Rate
碼 Unit 規
79 5 其他２萘胺（β－萘 Other 2-naphthylamine KGM

胺）之鹽類 (beta-naphthylamine) salts
80 2 ２－萘胺（β－萘胺 2-naphthylamine (beta- KGM

）之衍生物及其鹽類 naphthylamine) derivatives
and its salts
2921.46 安非他命（ＩＮＮ）、 Amfetamine (INN),

甲苯異丙胺 benzfetamine (INN),
（ＩＮＮ）、右旋安非 dexamfetamine (INN),
他命（ＩＮＮ）、乙非 etilamfetamine (INN),
他命（ＩＮＮ）、芬坎 fencamfamin (INN),
法明（ＩＮＮ）、勒非 lefetamine (INN),
levamfetamine (INN),
他命（ＩＮＮ）、左旋
mefenorex (INN) and
安非他命（ＩＮＮ）、 phentermine (INN); salts
美芬雷司（ＩＮＮ）及 thereof
甲基苯乙基胺（二甲苯
乙胺）（ＩＮＮ）；其
鹽類
2921.46.00 00 8 安非他命（ＩＮＮ）、 Amfetamine (INN), KGM 2.5% 免稅Free 5% 522 522

甲苯異丙胺 benzfetamine (INN), (PA,GT,NI,SV,HN,
（ＩＮＮ）、右旋安非 dexamfetamine (INN), NZ,SG)
他命（ＩＮＮ）、乙非 etilamfetamine (INN),
他命（ＩＮＮ）、芬坎 fencamfamin (INN),
法明（ＩＮＮ）、勒非 lefetamine (INN),
levamfetamine (INN),
他命（ＩＮＮ）、左旋
mefenorex (INN) and
安非他命（ＩＮＮ）、 phentermine (INN); salts
美芬雷司（ＩＮＮ）及 thereof
甲基苯乙基胺（二甲苯
乙胺）（ＩＮＮ）；其
鹽類
2921.49.00 其他芳香族一元胺及其 Other aromatic monoamines 2.5% 免稅Free 5%

衍生物；其鹽類 and their derivatives; salts (PA,GT,NI,SV,HN,
thereof NZ,SG)
10 3 對－胺基聯苯 P-Aminobiphenyl KGM 111 111
20 1 對－胺基聯苯鹽酸鹽 P-Aminobiphenyl KGM 111 111

Hydrochloride
30 9 其他４－氨基聯苯之 Other 4-aminobiphenyl KGM

鹽類 salts
40 7 氯芐雷司，其醚類及 Clobenzorex, their ethers KGM 522 522

酯類；其鹽類 and esters; salts thereof
50 4 西布曲明 Sibutramine KGM 503
60 2 去甲基－西布曲明 N-Desmethyl-sibutramine KGM 503
70 0 氯安非他命及其異構 Chloroamphetamine(CA), KGM 522 522

物、酯類、醚類及鹽 and their isomers, esters,
類 ethers, salts
80 8 氯甲基安非他命及其 Chloromethamphetamine(1- KGM 522 522

異構物、酯類、醚類 Chlorophenyl-2-
及鹽類 methylaminopropane,
CMA), and their isomer,
481 Ch. 29 481

國定稅率
Tariff Rate
碼 Unit 規
90 6 其他芳香族一元胺及 Other aromatic KGM

其衍生物；其鹽類 monoamines and their
－芳香族多元胺及其衍 -Aromatic polyamines and

生物；其鹽類︰ their derivatives; salts thereof:
2921.51 鄰－、間－、對－苯二 o-, m-, p-Phenylenediamine,

胺、二胺基甲苯及其衍 diaminotoluenes, and their
生物；其鹽類 derivatives; salts thereof
2921.51.10 00 8 Ｎ－苯基－Ｎ－異丙基 N - phenyl - N- isopropyl - p KGM 6.5% 免稅Free 15%

－對－苯二胺 - phenylenediamine (PA,GT,NI,SV,HN,
NZ,SG)
2921.51.20 00 6 Ｎ，Ｎ－雙 N, N - bis - ( 1.4 - KGM 6.5% 免稅Free 15%
－（１,４－二甲基戊基 dimethylpentyl ) - p - (PA,GT,NI,SV,HN,
）－對－苯二胺 phenylenediamine NZ,SG)
2921.51.30 00 4 Ｎ－苯基－Ｎ－（１、 N - phenyl - N - ( 1.3 - KGM 6.5% 免稅Free 15%

３－二甲基丁基）－對 dimethyl butyl ) - p - (PA,GT,NI,SV,HN,
苯二胺 phenylenediamine NZ,SG)
2921.51.90 鄰－、間－、對－苯二 o-,m-,p-Phenylenediamine, 2.5% 免稅Free 5%

胺、二胺基甲苯及其其 diaminotoluenes, and their (PA,GT,NI,SV,HN,
他衍生物；其鹽類 derivatives; salts thereof NZ,SG)
10 9 ２，４－甲苯二胺　 m-Toluylenediamine(m- KGM 553 533

　 Tolylene-diamine;toluene-
2,4-diamine)
20 7 甲苯二胺（同分異構 Toluylenediamines(mixed KGM 553 533

物混合物）　 isomers);(toluene,diamino-)
(mixed isomers)
90 2 其他鄰–、間–、對 Other o-, m-, p- KGM

–苯二胺、二胺基甲 Phenylenediamine,
苯及其其他衍生物 diaminotoluenes, and their
；其鹽類 derivatives; salts thereof
2921.59.10 00 0 二苯乙烯二胺二磺酸 Diaminostilbene disulphonic KGM 2.5% 免稅Free 2.5%

NZ,SG)
2921.59.20 二胺基二苯甲烷 Diaminodiphenylmethane 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 6 ４，４’－二胺基二 4,4'-Methylenedianiline KGM 553 533
苯甲烷
90 9 其他二胺基二苯甲烷 Other KGM

diaminodiphenylmethane
2921.59.90 其他芳香族多元胺及其 Other aromatic polyamines 5% 免稅Free 7.5%

衍生物；其鹽類 and their derivatives;salts (PA,GT,NI,SV,HN,
thereof CN,NZ,SG)
11 0 聯苯胺醋酸鹽 Benzidine acetate KGM 553 533
12 9 聯苯胺硫酸鹽 Benzidine sulfate KGM 553 533
13 8 聯苯胺二鹽酸鹽 Benzidine dihydrochloride KGM 553 533
14 7 聯苯胺二氫氟酸鹽 Benzidine dihydrofluoride KGM 553 533
482 Ch. 29 482

國定稅率
Tariff Rate
碼 Unit 規
15 6 聯苯胺過氯酸鹽（一 Benzidine perchlorate KGM 553 533

）　 (NH2C6H4)2‧HClO4
16 5 聯苯胺過氯酸鹽（二 Benzidine perchlorate KGM 553 533

） (NH2C6H4)2‧xHClO4
17 4 聯苯胺二過氯酸鹽 Benzidine diperchlorate KGM 553 533
19 2 其他二氨基聯苯及其 Other benzidine and its KGM

鹽類 salts
20 9 二氯聯苯胺 3,3'-dichlorobenzidine KGM 553 533
30 7 鄰一二甲基聯苯胺 3,3'-dimethyl- KGM 553 533

(1,1'biphenyl) -4,4'-diamine
40 5 ４，４’－亞甲雙 4,4'-Methylenebis(2- KGM 553 533

（２－氯苯胺） chloroaniline)
90 4 其他芳香族多元胺及 Other aromatic polyamines KGM

其衍生物；其鹽類 and their derivatives;salts
thereof
2922 氧官能胺基化合物 Oxygen-function amino-

compounds
－胺醇（含氧官能基超 -Amino-alcohols, their ethers

過一種以上者除外 and esters, other than those
），其醚類及酯類；其 containing more than one kind
鹽類 of oxygen function; salts
thereof:
2922.11 乙醇胺及其鹽類 Monoethanolamine and its

salts
2922.11.00 00 8 乙醇胺及其鹽類 Monoethanolamine and its KGM 5% 免稅Free 7.5%

NZ,SG)
2922.12 二乙醇胺及其鹽類 Diethanolamine and its salts
2922.12.00 00 7 二乙醇胺及其鹽類 Diethanolamine and its salts KGM 5% 免稅Free 7.5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2922.14 右旋普帕西芬 Dextropropoxyphene (INN)
（ＩＮＮ）及其鹽類 and its salts
2922.14.00 00 5 右旋普帕西芬(INN)及 Dextropropoxyphene (INN) KGM 2.5% 免稅Free 5% 522 522

其鹽類 and its salts (PA,GT,NI,SV,HN,
CN,NZ,SG)
2922.15 三乙醇胺 Triethanolamine
2922.15.00 00 4 三乙醇胺 Triethanolamine KGM 4% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2922.16 全氟辛烷磺酸二乙醇胺 Diethanolammonium
perfluorooctane sulphonate
2922.16.00 00 3 全氟辛烷磺酸二乙醇胺 Diethanolammonium KGM 2.5% 免稅Free 5%

perfluorooctane sulphonate (PA,GT,NI,SV,HN,
NZ,SG)
2922.17 甲基二乙醇胺及乙基二 Methyldiethanolamine and
乙醇胺 ethyldiethanolamine
2922.17.00 甲基二乙醇胺及乙基二 Methyldiethanolamine and 2.5% 免稅Free 5%

乙醇胺 ethyldiethanolamine (PA,GT,NI,SV,HN,
NZ,SG)
483 Ch. 29 483

國定稅率
Tariff Rate
碼 Unit 規
10 0 甲基二乙醇胺 Methyldiethanolamine KGM S01
20 8 乙基二乙醇胺 Ethyldiethanolamine KGM S01
2922.18 ２－（Ｎ，Ｎ－二異丙 2-(N,N-

基胺基）乙醇 Diisopropylamino)ethanol
2922.18.00 00 1 2-(N，N-二異丙基胺基 2-(N,N- KGM 2.5% 免稅Free 5%

)乙醇 Diisopropylamino)ethanol (PA,GT,NI,SV,HN,
NZ,SG)
2922.19.10 00 8 三乙醇胺之鹽類 Triethanolamine salts KGM 4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2922.19.90 其他胺醇（含氧官能基 Other amino-alcohols, other 2.5% 免稅Free 5%
超過一種以上者除外 than those containing more (PA,GT,NI,SV,HN,
），其醚類及酯類；其 than one kind of oxygen NZ,SG)
鹽類 function, their ethers and
esters; salts thereof
11 8 Ｎ，Ｎ－二甲基胺基 N,N-Dimethylamino- KGM

乙醇及其質子化鹽類 ethanol and corresponding
protonated salts
12 7 Ｎ，Ｎ－二乙基胺基 N,N-Diethylaminoethanol KGM

乙醇及其質子化鹽類 and corresponding
protonated salts
19 0 其他Ｎ，Ｎ–二烷基 other N,N-dialkyl (me, et, KGM

（甲基，乙基，正或 n-pr or i-pr) aminoethane-2-
異丙基）胺基乙醇及 ols and corresponding
其質子化鹽類 protonated salts
90 2 其他胺醇（含氧官能 Other amino-alcohols, their KGM

超過一種以上者除外 ethers and esters, other than
），其醚類及酯類 those containing more than
；其鹽類 one kind of oxygen
function; salts thereof
－胺基萘酚及其他胺酚 -Amino-naphthols and other

（含氧官能基超過一種 amino-phenols, their ethers and
以上者除外），其醚類 esters, other than those
及酯類；其鹽類： containing more than one kind
of oxygen function; salts
thereof:
2922.21 胺基羥基萘磺酸及其鹽 Aminohydroxynaphthalene-

類 sulphonic acids and their salts
2922.21.00 00 6 胺基羥基萘磺酸及其鹽 Aminohydroxynaphthalene- KGM 5% 免稅Free 10%

類 sulphonic acids and their (PA,GT,NI,SV,HN,
salts CN,NZ,SG)
2922.29.10 甲氧苯胺，聯茴香胺 Anisidines, dianisidines, 5% 免稅Free 10%

（二甲氧苯胺），胺苯 phenetidines, and their salts (PA,GT,NI,SV,HN,
乙醚（乙氧苯胺）及其 NZ,SG)
鹽類
10 4 ３，３二甲氧基聯苯 3,3-Dimethoxybenzidine KGM 553 533

胺
484 Ch. 29 484

國定稅率
Tariff Rate
碼 Unit 規
90 7 其他甲氧苯胺，聯茴 Other anisidines, KGM

香胺（二甲氧苯胺 dianisidines, phenetidines,
），胺苯乙醚（乙氧 and their salts
苯胺）及其鹽類
2922.29.90 其他胺基萘酚及其他胺 Other amino-naphthols and 3.5% 免稅Free 10%

酚（含氧官能基超過一 other amino-phenols, other (PA,GT,NI,SV,HN,
種以上者除外），其醚 than those containing more NZ,SG)
類及酯類；其鹽類 than one kind of oxygen
function, their ethers and
10 7 ４－溴－２﹐５－二 4-Bromo-2,5- KGM 522 522

甲氧基苯乙基胺，其 dimethoxyphenethylamine
醚類及酯類；其鹽類 (2C-B), their ethers and
20 5 對－甲氧基甲基安非 Para- KGM 522 522

他命，其醚類及酯類 methoxymethamphetamine(
；其鹽類 PMMA), their ethers and
30 3 對－甲氧基乙基安非 Paramethoxyethylampheta KGM 522 522

他命 mine
40 1 他噴他竇及其異構物 Tapentadol, and its isomers, KGM 522 522

、酯類、醚類及鹽類 esters, ethers, salts
50 8 ４－溴－２，５－二 Brolamfetamine(4-Bromo- KGM 522 522

甲氧基安非他命及其 2,5-
異構物、酯類、醚類 dimethoxyamphetamine,
及鹽類　 DOB), and its isomer,
60 6 ２－（４－溴 4-2-(4-bromo-2,5- KGM 522 522

－２，５－二甲氧基 dimethoxyphenyl)-N-[(2-
苯基 methoxyphenyl)methyl]etha
）－Ｎ－（２－甲氧 namine(25B-NBOMe), and
基苯甲基）乙胺及其 its isomer, esters, ethers,
異構物、酯類、醚類 salts
及鹽類
90 0 其他胺基萘酚及其他 Other amino-naphthols and KGM
胺酚（含氧官能基超 other amino-phenols, their
過一種以上者除外 ethers and esters, other than
），其醚類及酯類 those containing more than
；其鹽類 one kind of oxygen
function; salts thereof
－胺醛、胺酮及胺醌 - Amino-aldehydes, amino-

（含氧官能超過一種以 ketones and amino-quinones,
上者除外）；其鹽類 other than those containing
more than one kind of oxygen
function; salts thereof:
2922.31 二乙胺苯丙酮 Amfepramone (INN),

（ＩＮＮ）、美沙冬 methadone (INN) and
（ＩＮＮ）及原美沙冬 normethadone (INN); salts
（ＩＮＮ）；其鹽類 thereof
2922.31.00 00 4 二乙胺苯丙酮 Amfepramone (INN), KGM 5% 免稅Free 10% 522 522

（ＩＮＮ）、美沙冬 methadone (INN) and (PA,GT,NI,SV,HN,
（ＩＮＮ）及原美沙冬 normethadone (INN); salts NZ,SG)
（ＩＮＮ）；其鹽類 thereof
485 Ch. 29 485

國定稅率
Tariff Rate
碼 Unit 規
2922.39.00 其他胺醛、胺酮及胺醌 Other amino-aldehydes, 5% 免稅Free 10%

（含氧官能基超過一種 amino-ketones and amino- (PA,GT,NI,SV,HN,
以上者除外）；其鹽類 quinones, other than those NZ,SG)
containing more than one
kind of oxygen function; salts
thereof
10 4 愷他命及其異構物、 Ketamine , and its isomer, KGM 522 522

酯類、醚類及鹽類　 esters, ethers, salts
90 7 其他胺醛、胺酮及胺 Other amino-aldehydes, KGM

醌（含氧官能基超過 amino-ketones and amino-
一種以上者除外 quinones, other than those
）；其鹽類 containing more than one
kind of oxygen function;
salts thereof
－胺基酸（含氧官能基 -Amino-acids and their esters,

超過一種以上者除外 other than those containing
）及其酯類；其鹽類 more than one kind of oxygen
function; salts thereof:
2922.41 離胺酸（二胺基己酸 Lysine and its esters; salts

）及其酯類；其鹽類 thereof
2922.41.00 00 2 離胺酸（二胺基己酸 Lysine and its esters; salts KGM 3.5% 免稅Free 10% 508
）及其酯類；其鹽類 thereof (PA,GT,NI,SV,HN,
NZ,SG)
2922.42 麩胺酸及其鹽類 Glutamic acid and its salts
2922.42.10 00 9 麩胺酸（戊二胺基酸） Glutamic acid KGM 免稅Free 免稅Free 10% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2922.42.21 00 6 麩胺酸鈉 Mono sodium glutamate KGM 6.5% 免稅Free 15% 508
NZ) 3.9% (SG)
2922.42.29 00 8 其他麩胺酸鹽類 Other salts of other glutamic KGM 6.5% 免稅Free 15%
NZ) 3.9% (SG)
2922.43 氨茴酸（鄰－胺基苯甲 Anthranilic acid and its salts

酸）及其鹽類
2922.43.00 氨茴酸（鄰－胺基苯甲 Anthranilic acid and its salts 5% 免稅Free 7.5%

酸）及其鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
10 8 氨茴酸（鄰－胺基苯 Anthranilic acid KGM
甲酸）
20 6 氨茴酸（鄰－胺基苯 The salts of Anthranilic KGM

甲酸）鹽類 acid
2922.44 痛利定（ＩＮＮ）及其 Tilidine (INN) and its salts

鹽類
2922.44.00 00 9 痛利定（ＩＮＮ）及其 Tilidine (INN) and its salts KGM 5% 免稅Free 7.5% 522 522
鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
2922.49.10 00 2 ＤＬ－苯胺基乙酸 DL-phenyl glycine KGM 1% 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
486 Ch. 29 486

國定稅率
Tariff Rate
碼 Unit 規
2922.49.20 00 0 美非那米克酸〔 Mefenamic acid (N-(2,3- KGM 免稅Free 免稅Free 12.5% 508
Ｎ－（２，３－二甲基 xylyl) anthranilic acid); (2- (PA,GT,NI,SV,HN,
苯基）胺基苯甲酸〕 [(2,3- NZ,SG)
Dimethylphenyl)amino]-
benzoic acid)
2922.49.30 00 8 待克菲那（二氯非那酸 Diclofenac sodium (2-[(2,6- KGM 免稅Free 免稅Free 12.5%
鈉） Dichlorophenyl) amino] (PA,GT,NI,SV,HN,
benzene-acetic acid NZ,SG)
monosodium salt)
2922.49.90 其他胺基酸（含氧官能 Other amino-acids, other 5% 免稅Free 7.5%

基超過一種以上者除外 than those containing more (PA,GT,NI,SV,HN,
）及其酯類；其鹽類 than one kind of oxygen CN,NZ,SG)
function, and their esters;
salts thereof
20 1 三乙酸基氨 Nitrilotri acetic acid KGM 553 533
99 7 其他胺基酸含氧官能 Other amino-acids, other KGM 508

超過一種以上者除外 than those containing more
及其酯類；其鹽類 than one kind of oxygen
function, and their esters;
salts thereof
2922.50 胺醇酚、胺酸酚及其他 Amino-alcohol-phenols,

含氧官能基之胺基化合 amino-acid-phenols and other
物 amino-compounds with
oxygen function
2922.50.10 00 8 對–硝化苯胺基二醇 Nitroaminodiol KGM 3.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2922.50.90 其他胺醇酚、胺酸酚及 Other amino-alcohol-phenols, 5% 免稅Free 7.5%
其他含氧官能基之胺基 amino-acid-phenols and other (PA,GT,NI,SV,HN,
化合物 amino-compounds with NZ,SG)
oxygen function
10 9 特拉嗎竇（２─〔 Tramadol(2- KGM 522 522

（二甲基胺基）甲基 [(Dimethylamino)methyl]-
〕─１─（３─甲氧 1-(3-methoxy phenyl)
基苯基）環六醇）及 cyclohexanol) and its salts
其鹽類
20 7 對一羥苯基胺基醋酸 P-hydroxy phenyl glycine KGM
30 5 ２－（３－甲氧基苯 2-(3-methoxyphenyl) -2- KGM 522 522

基）－２－乙胺環己 (ethylamino)cyclohexanone
酮及其異構物（立體 (Methoxetamine), and its
異構物或光學異構物 isomer ( stereoisomers or
）、酯類、醚類及鹽 optical isomers), esters,
類 ethers, salts
90 2 其他胺醇酚、胺酸酚 Other amino-alcohol- KGM 508

及其他含氧官能基之 phenols, amino-acid-
胺基化合物 phenols and other amino-
compounds with oxygen
function
2923 第四銨鹽類及氫氧化物 Quaternary ammonium salts and

；卵磷脂及其他磷胺脂 hydroxides; lecithins and other
，不論其是否符合化學定 phosphoaminolipids
義
2923.10 膽汁鹼及其鹽類 Choline and its salts
2923.10.10 00 6 氯化膽汁鹼及其鹽類 Choline chloride and its salts KGM 3.5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
487 Ch. 29 487

國定稅率
Tariff Rate
碼 Unit 規
2923.10.90 00 9 其他膽汁鹼及其鹽類 Other choline and its salts KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2923.20 卵磷脂及其他磷胺脂 Lecithins and other
phosphoaminolipids
2923.20.10 00 4 卵磷脂（蛋黃素），不 Lecithins, whether or not KGM 5% 免稅Free 7.5%

論其是否符合化學定義 chemically defined (PA,GT,NI,SV,HN,
NZ,SG)
2923.20.90 00 7 其他磷胺脂，不論其是 Other phosphoaminolipids, KGM 5% 免稅Free 7.5% F01
否符合化學定義 whether or not chemically (PA,GT,NI,SV,HN,
defined NZ,SG)
2923.30 全氟辛烷磺酸四乙基銨 Tetraethylammonium

perfluorooctane sulphonate
2923.30.00 00 4 全氟辛烷磺酸四乙基銨 Tetraethylammonium KGM 5% 免稅Free 7.5%

perfluorooctane sulphonate (PA,GT,NI,SV,HN,
CN,NZ,SG)
2923.40 全氟辛烷磺酸二癸基二 Didecyldimethylammonium

甲基銨 perfluorooctane sulphonate
2923.40.00 00 2 全氟辛烷磺酸二癸基二 Didecyldimethylammonium KGM 5% 免稅Free 7.5%

甲基銨 perfluorooctane sulphonate (PA,GT,NI,SV,HN,
CN,NZ,SG)
2923.90.00 00 1 其他第四銨鹽類及氫氧 Other quaternary ammoniun KGM 5% 免稅Free 7.5% 508

化物 salts and hydroxides (PA,GT,NI,SV,HN,
CN,NZ,SG)
2924 羧基醯胺基化合物；碳酸 Carboxyamide-function

之醯胺基化物 compounds; amide-function
compounds of carbonic acid
－非環醯胺（包括非環 - Acyclic amides (including

胺甲酸酯）及其衍生物 acyclic carbamates) and their
；其鹽類 derivatives; salts thereof:
2924.11 甲丙氨酯（美普巴邁） Meprobamate (INN)
2924.11.00 00 6 甲丙氨酯（美普巴邁） Meprobamate (INN) KGM 5% 免稅Free 7.5% 522 522

(PA,GT,NI,SV,HN,
NZ,SG)
2924.12 氟乙醯胺（ＩＳＯ）、 Fluoroacetamide (ISO),
亞素靈（ＩＳＯ）及福 monocrotophos (ISO) and
賜米松（ＩＳＯ） phosphamidon (ISO)
2924.12.00 00 5 氟乙醯胺（ＩＳＯ）、 Fluoroacetamide (ISO), KGM 5% 免稅Free 7.5% 553 533

亞素靈（ＩＳＯ）及福 monocrotophos (ISO) and (PA,GT,NI,SV,HN,
賜米松（ＩＳＯ） phosphamidon (ISO) NZ,SG)
2924.19.10 00 6 二甲基甲醯胺 Dimethyl formamide KGM 2.5% 免稅Free 5% 553 533

(D.M.F.) (PA,GT,NI,SV,HN,
CN,NZ,SG)
2924.19.90 其他非環醯胺（包括非 Other acyclic amides 5% 免稅Free 7.5%

環胺甲酸酯）及其衍生 (including acyclic (PA,GT,NI,SV,HN,
物；其鹽類： carbamates) and their NZ,SG)
10 7 丙烯醯胺 Acrylic amide KGM 553 533
488 Ch. 29 488

國定稅率
Tariff Rate
碼 Unit 規
20 5 甲醯胺 Formamide KGM 553 533
30 3 二甲基胺甲醯氯　 Dimethylcarbamyl chloride KGM 553 533
90 0 其他非環醯胺（包括 Other acyclic amides KGM 508

非環胺甲酸酯）及其 (including acyclic
衍生物；其鹽類 carbamates) and their
－環醯胺（包括環狀胺 -Cyclic amides (including

甲酸酯）及其衍生物 cyclic carbamates) and their
；其鹽類︰ derivatives; salts thereof:
2924.21 脲毒油及其衍生物；其 Ureines and their derivatives;

鹽類 salts thereof
2924.21.00 00 4 脲毒油及其衍生物；其 Ureines and their derivatives; KGM 2.5% 免稅Free 7.5%
鹽類 salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
2924.23 ２－乙醯胺基苯甲酸 2-Acetamidobenzoic acid (N-
（Ｎ－乙醯胺基苯甲酸 acetylanthranilic acid) and its
）及其鹽類 salts
2924.23.00 ２－乙醯胺基苯甲酸 2-Acetamidobenzoic acid (N- 5% 免稅Free 7.5%

（Ｎ－乙醯胺基苯甲酸 acetylanthranilic acid) and its (PA,GT,NI,SV,HN,
）及其鹽類 salts NZ,SG)
10 0 ２─乙醯胺基苯甲酸 2-Acetamidobenzoic acid KGM

（Ｎ─乙醯─鄰─胺 (N-acetylanthranilic acid)
基苯甲酸）
20 8 ２─乙醯胺基苯甲酸 The salts of 2- KGM

（Ｎ─乙醯─鄰─胺 Acetamidobenzoic (N-
基苯甲酸）鹽類 acetylanthranilic acid)
2924.24 炔己蟻胺（ＩＮＮ） Ethinamate (INN)
2924.24.00 00 1 炔己蟻胺（ＩＮＮ） Ethinamate (INN) KGM 5% 免稅Free 7.5% 522 522

(PA,GT,NI,SV,HN,
NZ,SG)
2924.25 拉草（ＩＳＯ） Alachlor (ISO)
2924.25.00 00 0 拉草（ＩＳＯ） Alachlor (ISO) KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2924.29.10 00 4 非納西汀（對乙氧基 Phenacetin (p-ethoxy- KGM 免稅Free 免稅Free 2.5% 802

─乙醯苯胺） acetanilide) (PA,GT,NI,SV,HN,
NZ,SG)
2924.29.90 其他環醯胺（包括環狀 Other cyclic amides 5% 免稅Free 7.5%
胺甲酸酯）及其衍生物 (including cyclic carbamates) (PA,GT,NI,SV,HN,
及其鹽類 and their derivatives; salts CN,NZ,SG)
thereof
20 3 離胺右旋安非他命及 Lisdexamphetamine, and its KGM 522 522

其異構物（立體異構 isomers (stereoisomers or
物或光學異構物）、 optical isomers), esters,
酯類、醚類及鹽類 ethers, salts
99 9 其他環醯胺（包括環 Other cyclic amides KGM 508

狀胺甲酸酯）及其衍 (including cyclic
生物；其鹽類 carbamates) and their
489 Ch. 29 489

國定稅率
Tariff Rate
碼 Unit 規
2925 羧基醯亞胺官能基化合物 Carboxyimide-function

（包括糖精及其鹽類）及 compounds (including saccharin
亞胺官能基化合物 and its salts) and imine-function
compounds
－醯亞胺及其衍生物 -Imides and their derivatives;

；其鹽類︰ salts thereof :
2925.11 糖精（鄰磺醯苯甲醯亞 Saccharin and its salts

胺）及其鹽類
2925.11.00 00 5 糖精（鄰磺醯苯甲醯亞 Saccharin and its salts KGM 5% 免稅Free 7.5% 508
胺）及其鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
2925.12 格魯米特（ＩＮＮ） Glutethimide (INN)
2925.12.00 00 4 格魯米特（ＩＮＮ） Glutethimide (INN) KGM 3.5% 免稅Free 7.5% 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
2925.19.10 00 5 乙基－２－甲基－琥珀 Ethyl-2-Methyl-Succinimide KGM 免稅Free 免稅Free 7.5%

醯亞胺 (PA,GT,NI,SV,HN,
NZ,SG)
2925.19.20 00 3 雙（四溴基鄰苯二甲醯 Ethylenebistetrabromophthali KGM 免稅Free 免稅Free 7.5%
甲胺）乙烷 mide (PA,GT,NI,SV,HN,
NZ,SG)
2925.19.30 00 1 Ｎ，Ｎ－雙 N, N-Ethylenebis (5,6- KGM 免稅Free 免稅Free 7.5%
（５，６－雙溴 dibromo-2,3-norbornane- (PA,GT,NI,SV,HN,
－２，３－雙羧醯胺 Dicarboximide)(Saytex BN- NZ,SG)
－二融環 451 flame Retardant)
﹝２，２，１﹞庚烷)
2925.19.90 00 8 其他醯亞胺及其衍生物 Other imides and their KGM 3.5% 免稅Free 7.5% 508
；其鹽類 derivatives; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
－亞胺及其衍生物；其 - Imines and their derivatives;
鹽類： salts thereof
2925.21 克死蟎（ＩＳＯ） Chlordimeform (ISO)
2925.21.00 00 3 克死蟎（ＩＳＯ） Chlordimeform (ISO) KGM 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2925.29.00 其他亞胺及其衍生物 Other imines and their 3.5% 免稅Free 7.5%

NZ,SG)
10 3 鹽酸羥亞胺（１－羥 Hydroxylimine HCL KGM 111 111
基環戊基－２－氯苯
基－Ｎ－甲基亞胺基
酮鹽酸）
90 6 其他亞胺及其衍生物 Other imines and their KGM 508

2926 腈官能基化合物 Nitrile-function compounds
2926.10 丙烯腈 Acrylonitrile
2926.10.00 00 5 丙烯腈 Acrylonitrile KGM 1% 免稅Free 2.5% 553 533

(PA,GT,NI,SV,HN,
NZ,SG)
2926.20 １－氰胍（二氰醯胺） 1-Cyanoguanidine
(dicyandiamide)
490 Ch. 29 490

國定稅率
Tariff Rate
碼 Unit 規
2926.20.00 00 3 １－氰胍（二氰醯胺） 1-Cyanoguanidine KGM 5% 免稅Free 7.5%

(dicyandiamide) (PA,GT,NI,SV,HN,
NZ,SG)
2926.30 芬普雷斯（ＩＮＮ）及 Fenproporex (INN) and its
其鹽類；美沙冬 salts; methadone (INN)
（ＩＮＮ）中間體 intermediate (4-cyano-2-
（４－氰基－２－二甲 dimethylamino-4,4-
基胺基－４，４－苯丁 diphenylbutane)
烷）
2926.30.00 00 1 芬普雷斯（ＩＮＮ）及 Fenproporex (INN) and its KGM 3.5% 免稅Free 7.5% 522 522
其鹽類；美沙冬 salts; methadone (INN) (PA,GT,NI,SV,HN,
（ＩＮＮ）中間體 intermediate (4-cyano-2- NZ,SG)
（４－氰基－２－二甲 dimethylamino-4,4-
基胺基－４，４－苯丁 diphenylbutane)
烷）
2926.40 α－苯基乙醯基乙腈 alpha-Phenylacetoacetonitrile
2926.40.00 00 9 α－苯基乙醯基乙 alpha-Phenylacetoacetonitrile KGM 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2926.90.10 00 6 腈基乙酸乙酯 Ethyl cyanoacetate KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2926.90.90 其他腈官能基化合物 Other nitrile-function 3.5% 免稅Free 7.5%
compounds (PA,GT,NI,SV,HN,
NZ,SG)
10 7 乙腈 Acetonitrile KGM 553 533
20 5 苯乙腈 Benzyl cyanide KGM
30 3 ２－苯基乙醯基乙腈 Isomers and salts of alpha- KGM 111 111

之異構物及鹽類 Acetylphenylacetonitrile
90 0 其他腈官能基化合物 Other nitrile-function KGM

compounds
2927 重氮、偶氮或氧化偶氮化 Diazo-, azo- or azoxy-

合物 compounds
2927.00 重氮、偶氮或氧化偶氮 Diazo-, azo- or azoxy-

化合物 compounds
2927.00.10 00 4 偶氮二甲醯胺 Azobisformamide KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2927.00.90 00 7 其他重氮、偶氮或氧化 Other diazo-, azo- or azoxy- KGM 5% 免稅Free 7.5%

偶氮化合物 compounds (PA,GT,NI,SV,HN,
CN,NZ,SG)
2928 肼或胲（羥胺）之有機衍 Organic derivatives of hydrazine

生物 or of hydroxylamine
2928.00 肼或胲（羥胺）之有機 Organic derivatives of

衍生物 hydrazine or of hydroxylamine
2928.00.00 肼或胲（羥胺）之有機 Organic derivatives of 2.5% 免稅Free 5%

衍生物 hydrazine or of (PA,GT,NI,SV,HN,
hydroxylamine NZ,SG)
10 3 亞拉生長素 Daminozide KGM 553 533
491 Ch. 29 491

國定稅率
Tariff Rate
碼 Unit 規
20 1 １，２－二苯基聯胺 1,2-Diphenylhydrazine KGM 553 533
30 9 甲基聯胺 Methyl hydrazine KGM 553 533
90 6 其他肼或胲（羥胺 Other organic derivatives of KGM

）之有機衍生物 hydrazine or of
hydroxylamine
2929 其他氮官能基化合物 Compounds with other nitrogen

function
2929.10 異氰酸鹽或酯 Isocyanates
2929.10.10 二異氰酸甲苯酯 Toluene diisocyanate 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 8 ２，４－二異氰酸甲 Toluene-2,4-diisocyanate KGM 553 533
苯
90 1 其他二異氰酸甲苯酯 Other toluene diisocyanate KGM
2929.10.20 00 8 二異氰酸二苯甲烷 Diphenylmethane KGM 1.2% 免稅Free 5%

diisocyanate (PA,GT,NI,SV,HN,
CN,NZ,SG)
2929.10.90 其他異氰酸鹽或酯 Other isocyanates 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 異氰酸甲酯 Methyl isocyanate KGM 553 533
90 4 其他異氰酸鹽或酯 Other isocyanates KGM
2929.90.00 其他氮官能基化合物 Compounds with other 4% 免稅Free 7.5%

nitrogen function (PA,GT,NI,SV,HN,
CN,NZ,SG)
10 3 α－氰溴甲苯 Alpha - bromobenzyl KGM 111 533

cyanide (
benzeneacetonitrile, bromo
)
20 1 環己胺基磺酸鈉（糖 Sodium cyclamate KGM 508

蜜素）
30 9 Ｎ，Ｎ─二烷基（甲 N,N-dialkyl (Me, Et, N-pr KGM

基，乙基，正或異丙 or I-pr) phosphoramidic
基）胺基膦醯二鹵化 dihalides
物
40 7 Ｎ，Ｎ─二烷基（甲 Dialkyl (Me, Et, N-pr or I- KGM

基，乙基，正或異丙 pr) n, n-dialkyl (Me, Et, N-
基）胺基膦酸二烷基 pr or I-pr)
（甲基，乙基，正或 phosphoramidates
異丙基）酯
50 4 六甲基磷酸三胺 Hexamethylphosphoramide( KGM 553 533

HMPA)
61 1 Ｎ－亞硝－正－甲脲 N-Nitroso-N-methylurea KGM 553 533
62 0 Ｎ－亞硝二甲胺（二 Nitrosodimethylamine KGM 553 533

甲亞硝胺） (DMNA)
492 Ch. 29 492

國定稅率
Tariff Rate
碼 Unit 規
63 9 Ｎ－亞硝二乙胺（二 Diethylamine, N-nitroso-( KGM 553 533

乙亞硝胺） Nitrosamine diethyl )
90 6 其他氮官能基化合物 Compounds with other KGM 508

nitrogen function
第１０分章有機無機 X. organo-inorganic

化合物、雜環化合物、 compounds, heterocyclic
核酸及其鹽類及磺醯胺 compounds, nucleic acids
and their salts, and
sulphonamides
2930 有機硫化合物 Organo-sulphur compounds
2930.20 硫代胺甲酸鹽（酯）及 Thiocarbamates and

二硫代胺甲酸鹽（酯） dithiocarbamates
2930.20.10 00 5 二甲基二硫代胺甲酸鈉 Sodium dimethyl KGM 6.5% 免稅Free 15%

dithiocarbamate (PA,GT,NI,SV,HN,
NZ,SG)
2930.20.90 00 8 硫代胺甲酸鹽（酯）及 Thiocarbamates and other KGM 3.5% 免稅Free 7.5% 508
其他二硫代胺甲酸鹽 dithio carbamates (PA,GT,NI,SV,HN,
（酯） NZ,SG)
2930.30 單、二或四硫化雙甲硫 Thiuram mono-, di- or

羰醯胺 tetrasulphides
2930.30.10 00 3 四甲基二硫化雙甲硫羰 Tetramethyl KGM 6.5% 免稅Free 15%

醯胺 thiuramidisulfide (PA,GT,NI,SV,HN,
NZ,SG)
2930.30.90 00 6 單、四硫化雙甲硫羰醯 Thiuram mono-, tetra- or KGM 5% 免稅Free 7.5%
胺及其他二硫化雙甲硫 other di-sulfides (PA,GT,NI,SV,HN,
羰醯胺 NZ,SG)
2930.40 蛋胺酸（甲硫丁胺酸） Methionine
2930.40.10 00 1 消旋－甲硫氨酸 DL-methionine (2-Amino-4- KGM 免稅Free 免稅Free 7.5% 508

(methylthio) butyric acid (PA,GT,NI,SV,HN,
NZ,SG)
2930.40.90 00 4 其他蛋胺酸 Other methionine KGM 5% 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2930.60 ２－（Ｎ，Ｎ－二乙基 2-(N,N-
胺基）乙硫醇 Diethylamino)ethanethiol
2930.60.00 00 8 ２－（Ｎ，Ｎ－二乙基 2-(N,N- KGM 2.5% 免稅Free 7.5%

胺基）乙硫醇 Diethylamino)ethanethiol (PA,GT,NI,SV,HN,
CN,NZ,SG)
2930.70 雙（２－羥基乙基）硫 Bis(2-hydroxyethyl)sulfide

醚（硫二甘醇 (thiodiglycol (INN))
（ＩＮＮ））
2930.70.00 00 6 雙（２－羥基乙基）硫 Bis(2-hydroxyethyl)sulfide KGM 2.5% 免稅Free 7.5%

醚（硫二甘醇 (thiodiglycol (INN)) (PA,GT,NI,SV,HN,
（ＩＮＮ）） CN,NZ,SG)
2930.80 得滅克（ＩＳＯ）、四 Aldicarb (ISO), captafol (ISO)

氯丹（ＩＳＯ）及達馬 and methamidophos (ISO)
松（ＩＳＯ）
2930.80.10 00 2 得滅克（ＩＳＯ） Aldicarb (ISO) KGM 2.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
493 Ch. 29 493

國定稅率
Tariff Rate
碼 Unit 規
2930.80.20 00 0 四氯丹（ＩＳＯ）及達 Captafol (ISO) and KGM 2.5% 免稅Free 7.5% 553 533
馬松（ＩＳＯ） methamidophos (ISO) (PA,GT,NI,SV,HN,
NZ,SG)
2930.90.10 00 0 辛基乙硫醇 Isooctyl thioglycolate KGM 2.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2930.90.20 00 8 Ｄ，Ｌ－蛋胺酸 D, L-hydroxy analog of D, KGM 免稅Free 免稅Free 7.5% 508
Ｄ，Ｌ－羥基異構物 L-methionine (PA,GT,NI,SV,HN,
NZ,SG)
2930.90.30 00 6 胱胺酸 L-Cystine KGM 免稅Free 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2930.90.40 00 4 半胱胺酸 Cysteine KGM 免稅Free 免稅Free 7.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2930.90.51 00 0 黃酸鈉乙酯 Sodium ethylxanthate KGM 5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2930.90.59 00 2 其他二硫代碳酸鹽或酯 Other dithiocarbonates KGM 5% 免稅Free 7.5% 508
（黃酸鹽或酯） (xanthates) (PA,GT,NI,SV,HN,
NZ,SG)
2930.90.90 其他有機硫化物 Other organo-sulphur 2.5% 免稅Free 7.5%
CN,NZ,SG)
11 0 ２─氯乙基氯甲基硫 2-Chloroethyl chloromethyl KGM

醚 sulfide
12 9 雙（２─氯乙基）硫 Bis(2-chloroethyl) sulfide KGM

醚（芥子氣） (mustard gas)
13 8 雙（２─氯乙基硫基 Bis(2-chloroethylthio) KGM

）甲烷 methane
14 7 １，２─雙（２─氯 1,2-Bis(2-chloroethylthio) KGM

乙基硫基）乙烷（倍 ethane (sesquimustard)
半芥子氣）
15 6 １，３─雙（２─氯 1,3-Bis(2-chloroethylthio) - KGM

乙基硫基）正丙烷 N-propane
16 5 １，４─雙（２─氯 1,4-Bis(2-chloroethylthio) - KGM

乙基硫基）正丁烷 N-butane
17 4 １，５─雙（２─氯 1,5-Bis(2-chloroethylthio) - KGM

乙基硫基）正戊烷 N-pentane
18 3 雙（２─氯乙基硫甲 Bis(2- KGM

基）醚 chloroethylthiomethyl)
ether
19 2 雙（２─氯乙基硫乙 Bis(2-chloroethylthioethyl) KGM

基）醚（０─芥子氣 ether (0-mustard)
）
20 9 Ｓ─〔２─（二乙基 0, 0-Diethyl s-[2- KGM

胺基）乙基〕硫膦酸 (diethylamino) ethyl]
二乙脂及其烷基化或 phosphoro-thiolate and
質子化鹽類（阿米通 corresponding alkylated or
） protonated salts (amiton)
494 Ch. 29 494

國定稅率
Tariff Rate
碼 Unit 規
30 7 ２─〔Ｎ，Ｎ─二烷 N,N-dialkyl (Me, Et, N-pr KGM

基（甲基，乙基，正 or I-pr) aminoethane-2-
或異丙基）胺基〕乙 thiols and corresponding
硫醇及其質子化鹽類 protonated salts
50 2 大福松，乙基硫代硫 Fonofos: O-Ethyl S-phenyl KGM

膦酸乙酯─Ｓ─苯酯 ethylphosphono-
thiolothionate
61 9 蓋普丹 Captan KGM 553 533
62 8 福爾培 Folpet KGM 553 533
70 8 莫待芬寧及其異構物 Modafinil , and its isomer, KGM 522 522

　　　　　　
71 7 硫脲 Thiourea (thiocarbamide) KGM 553 533
72 6 胺基硫脲 Thiosemicarbazide (1- KGM 553 533

amino-2-thiourea)
90 4 其他有機硫化物 Other organo-sulphur KGM 508

compounds
2931 其他有機－無機化合物 Other organo-inorganic

compounds
2931.10 四甲基鉛及四乙基鉛 Tetramethyl lead and tetraethyl

lead
2931.10.00 00 8 四甲基鉛及四乙基鉛 Tetramethyl lead and KGM 5% 免稅Free 7.5%

tetraethyl lead (PA,GT,NI,SV,HN,
NZ,SG)
2931.20 三丁基錫化合物 Tributyltin compounds
2931.20.10 00 4 氧化三丁基錫 Tributyl tin oxide KGM 免稅Free 免稅Free 5% 553 533
(PA,GT,NI,SV,HN,
NZ,SG)
2931.20.90 其他三丁基錫化合物 Other tributyltin compounds 4% 免稅Free 6%
(PA,GT,NI,SV,HN,
CN,NZ,SG)
11 4 醋酸三丁錫 Tributyltin acetate KGM 553 533
12 3 溴化三丁錫 Tributyltin bromide KGM 553 533
13 2 氯化三丁錫 Tributyltin chloride KGM 553 533
14 1 氟化三丁錫 Tributyltin fluoride KGM 553 533
15 0 氫化三丁錫 Tributyltin hydride KGM 553 533
16 9 月桂酸三丁錫 Tributyltin laurate KGM 553 533
17 8 順丁烯二酸三丁錫 Tributyltin maleate KGM 553 533
90 8 其他三丁基錫化合物 Other tributyltin KGM

compounds
－其他有機磷衍生物: - Other organo-phosphorous

derivatives :
2931.31 甲膦酸二甲酯 Dimethyl methylphosphonate
495 Ch. 29 495

國定稅率
Tariff Rate
碼 Unit 規
2931.31.00 00 3 甲膦酸二甲酯 Dimethyl methylphosphonate KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2931.32 丙膦酸二甲酯 Dimethyl propylphosphonate
2931.32.00 00 2 丙膦酸二甲酯 Dimethyl propylphosphonate KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2931.33 乙膦酸二乙酯 Diethyl ethylphosphonate
2931.33.00 00 1 乙膦酸二乙酯 Diethyl ethylphosphonate KGM 5% 免稅Free 7.5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
2931.34 ３－（三羥基矽基）丙 Sodium 3-
基甲膦酸酯鈉鹽 (trihydroxysilyl)propyl
methylphosphonate
2931.34.00 00 0 ３－（三羥基矽基）丙 Sodium 3- KGM 5% 免稅Free 7.5% S01
基甲膦酸酯鈉鹽 (trihydroxysilyl)propyl (PA,GT,NI,SV,HN,
methylphosphonate NZ,SG)
2931.35 ２，４，６－三丙基 2,4,6-Tripropyl-1,3,5,2,4,6-
－１，３，５，２，４ trioxatriphosphinane 2,4,6-
，６－三氧三磷雜環己 trioxide
烷２，４，６－三氧化
物
2931.35.00 00 9 ２，４，６－三丙基 2,4,6-Tripropyl-1,3,5,2,4,6- KGM 5% 免稅Free 7.5% S01
－１，３，５，２，４ trioxatriphosphinane 2,4,6- (PA,GT,NI,SV,HN,
，６－三氧三磷雜環己 trioxide NZ,SG)
烷２，４，６－三氧化
物
2931.36 甲膦酸甲基（５－乙基 (5-Ethyl-2-methyl-2-oxido-
－２－甲基－２－氧代 1,3,2-dioxaphosphinan-5-
－１，３，２－二氧磷 yl)methyl methyl
雜環己－５－基）甲酯 methylphosphonate
2931.36.00 00 8 甲膦酸甲基（５－乙基 (5-Ethyl-2-methyl-2-oxido- KGM 5% 免稅Free 7.5% S01

－２－甲基－２－氧代 1,3,2-dioxaphosphinan-5- (PA,GT,NI,SV,HN,
－１，３，２－二氧磷 yl)methyl methyl NZ,SG)
雜環己－５－基）甲酯 methylphosphonate
2931.37 甲膦酸雙[（５－乙基 Bis[(5-ethyl-2-methyl-2-oxido-

－２－甲基－２－氧代 1,3,2-dioxaphosphinan-5-
－１，３，２－二氧磷 yl)methyl] methylphosphonate
雜環己－５－基）甲基
]酯
2931.37.00 00 7 甲膦酸雙[（５－乙基 Bis[(5-ethyl-2-methyl-2- KGM 5% 免稅Free 7.5% S01
－２－甲基－２－氧代 oxido-1,3,2- (PA,GT,NI,SV,HN,
－１，３，２－二氧磷 dioxaphosphinan-5- NZ,SG)
雜環己－５－基）甲基 yl)methyl]
]酯 methylphosphonate
2931.38 甲膦酸及甲脒基脲 Salt of methylphosphonic acid

（１：１）鹽 and (aminoiminomethyl)urea
(1 : 1)
2931.38.00 00 6 甲膦酸及甲脒基脲 Salt of methylphosphonic KGM 5% 免稅Free 7.5% S01

（１：１）鹽 acid and (PA,GT,NI,SV,HN,
(aminoiminomethyl)urea (1 : NZ,SG)
1)
2931.39.00 其他有機磷衍生物 Other organo-phosphorous 5% 免稅Free 7.5%

NZ,SG)
496 Ch. 29 496

國定稅率
Tariff Rate
碼 Unit 規
10 3 烷基（甲基，乙基 0-Alkyl(C<=10, including KGM

，正或異丙基）氟膦 cycloalkyl) alkyl (Me, Et,
酸烷基（碳數 N-pr or Ii-pr)
＜＝１０，含環烷 phosphonofluoridate Eg: 0-
）酯，例：甲氟膦酸 isopropyl
異丙酯 (沙林) 甲氟膦 methylphosphonofluoridate
(sarin) and 0-pinacolyl
酸品吶可啉酯 (索曼)
methylphosphonofluoridate
(soman)
20 1 Ｎ，Ｎ–二烷基（甲 0-alkyl (c<=10, including KGM

基，乙基，正或異丙 cycloalkyl) n,n-dialkyl (me,
基）胺基氰膦酸烷基 et, n-pr or i-pr) ph
（碳數＜＝１０，含 osphoramidocyanidates, eg:
環烷）酯，例 0-ethyl n,n-dimethyl
：Ｎ，Ｎ–二甲基胺 phosphoramidocyanidate
(tabun)
基氰膦酸乙酯（塔崩
）
30 9 烷基（甲基，乙基 0-Alkyl(H or C<=10, KGM
，正或異丙基）硫膦 including cycloalkyl) S-2-
酸烷基（氫或碳數 dialkyl (Me, Et, N-pr or Ii-
＜＝１０，含環烷 pr ) aminoethyl alkyl (Me,
）酯，Ｓ–２二烷基 Et, N-pr or Ii-pr)
（甲基，乙基，正或 phosphonothiolates and
corresponding alkylated or
異丙基）胺基乙酯及
protonated salt, Eg: 0-ethyl
其烷基化或質子化鹽 S-2-diisopropylaminoethyl
類，例 methylphos phonothiolate
：Ｓ–２–（Ｎ，Ｎ
二異丙基胺基）乙基
甲硫膦酸乙酯
40 7 烷基（甲基，乙基 Alkyl (Me, Et, N-pr or Ii- KGM

，正或異丙基）膦醯 pr) phosphonyl difluorides.
二氟，例：甲膦醯二 Eg: methylphosphonyl
氟 difluoride
50 4 烷基（甲基，乙基 0-Alkyl(H or C <= 10, KGM

，正或異丙基）亞膦 including cycloalkyl) 0-2-
酸烷基（氫或碳數 dialkyl (Me, Et, N-pr or Ii-
＜＝１０，含環烷 pr) aminoethyl alkyl (Me,
）酯–２–二烷基 Et, N-pr or Ii-pr)
（甲基，乙基，正或 phosphonites and
corresponding alkylated or
異丙基）胺基乙酯及
protonated salts, Eg: 0-ethyl
其烷基化或質子化鹽 0-2-diisopropylaminoethyl
類，例：甲基亞膦酸 methylphosphonite
乙酯
–２–（Ｎ，Ｎ–二
異丙基胺基）乙酯
60 2 甲氯膦酸異丙酯（氯 0-Isopropyl KGM
沙林） methylphosphonochloridate
(chlorosarin)
70 0 甲氯膦酸品吶可啉酯 0-Pinacolyl KGM

(氯索曼) methylphosphonochloridate
(chlorosoman)
497 Ch. 29 497

國定稅率
Tariff Rate
碼 Unit 規
80 8 除 Chemical, except for KGM S01

ＣＣＣ２９３１．３ commodities of ccc
１．００．００，２ 2931.31.00.00,
９３１．３２．００ 2931.32.00.00, 2931.
．００，２９３１． 33.00.00, 2931.34.00.00,
３３．００．００， 2931.35.00.00,
2931.39.00.10,
２９３１．３４．０
2931.39.00.20,
０．００，２９３１ 2931.39.00.30,
．３５．００．００ 2931.39.00.40,
，２９３１．３９． 2931.39.00.50,
００．１０，２９３ 2931.39.00.60, and
１．３９．００．２ 2931.39.00.70 items,
０，２９３１．３９ containing a phosphorus
．００．３０，２９ atom to which is bonded
３１．３９．００． one methyl, ethyl or propyl
４０，２９３１．３ (normal or iso) group but
not further carbon atoms
９．００．５０，２
eg: methylphosphonyl
９３１．３９．００ dichloride and dimethyl
．６０及 methylphosphonate
２９３１．３９．０
０．７０項下貨品外
之含甲基，乙基或丙
基之有機磷化合物
，但不含碳數更多的
化合物，例：甲膦醯
二氯
91 5 福賜松 Leptophos KGM 553 533

S01
99 7 其他有機磷衍生物 Other organo-phosphorous KGM S01
derivatives
2931.90.11 00 8 洒爾佛散 Salvarsan (arsphenamine) KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2931.90.19 其他有機砷化合物 Other oragno-arsenic 5% 免稅Free 7.5%
NZ,SG)
11 7 ２─氯乙烯基二氯胂 2-Chlorovinyldichloroarsine KGM
12 6 雙（２─氯乙烯基 Bis(2-chlorovinyl) KGM

）氯胂 chloroarsine
13 5 參（２─氯乙烯基 Tris(2-chlorovinyl) arsine KGM

）胂
90 1 其他有機砷化合物 Other oragno-arsenic KGM

compounds
2931.90.21 00 6 氧化二丁基錫 Dibutyl tin oxide KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2931.90.22 00 5 氧化二辛基錫 Dioctyl tin oxide KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
2931.90.29 其他有機錫化合物 Other oragno-tin compounds 4% 免稅Free 6%
(PA,GT,NI,SV,HN,
CN,NZ,SG)
11 5 錫蟎丹 Cyhexatin KGM 553 533
498 Ch. 29 498

國定稅率
Tariff Rate
碼 Unit 規
12 4 氫氧化三苯錫 Triphenyltin hydroxide KGM 553 533
13 3 三正丙基乙錫 Tri-n-propylethyltin KGM 553 533
14 2 三正丙基異丁錫 Tri-n-propylisobutyltin KGM 553 533
15 1 三正丙基正丁錫　　 Tri-n-propyl-n-butyltin KGM 553 533
16 0 碘化三正丙錫 Tri-n-propyltin iodide KGM 553 533
17 9 三苯基芐錫　　　 Triphenylbenzyltin KGM 553 533
18 8 三苯基甲錫 Triphenylmethyltin KGM 553 533
19 7 三苯基－對－甲苯錫 Triphenyl-p-tolyltin KGM 553 533
21 3 溴化三苯錫 Triphenyltin bromide KGM 553 533
22 2 氟化三苯錫　 Triphenyltin fluoride KGM 553 533
23 1 碘化三苯錫　 Triphenyltin iodide KGM 553 533
24 0 醋酸三苯錫 Triphenyltin acetate KGM 553 533
25 9 氯化三苯錫　 Triphenyltin chloride KGM 553 533
26 8 三苯基－－萘錫 Triphenyl--naphthyltin KGM 553 533
27 7 溴化三丙錫　 Tripropyltin bromide KGM 553 533
28 6 氯化三丙錫　 Tripropyltin chloride KGM 553 533
29 5 氟化三丙錫 Tripropyltin fluoride KGM 553 533
31 1 溴化三甲苯錫 Tritolyltin bromide KGM 553 533
32 0 氯化三甲苯錫　 Tritolyltin chloride KGM 553 533
33 9 氟化三甲苯錫 Tritolyltin fluoride KGM 553 533
34 8 氫氧化三甲苯錫 Tritolyltin hydroxide KGM 553 533
35 7 碘化三甲苯錫 Tritolyltin iodide KGM 553 533
36 6 參（三苯錫）甲烷 Tritriphenylstannyl- KGM 553 533

methane
37 5 溴化三茬錫 Trixylyltin bromide KGM 553 533
38 4 氯化三茬錫 Trixylyltin chloride KGM 553 533
39 3 氟化三茬錫 Trixylyltin fluoride KGM 553 533
41 9 碘化三茬錫　 Trixylyltin iodide KGM 553 533
90 9 其他有機錫化合物 Other oragno-tin KGM

compounds
2931.90.51 00 9 八甲基（苯基或其他有 Octamethyl (phenyl or other KGM 2.5% 免稅Free 2.5%

機基）環四矽氧 organic functional groups) (PA,GT,NI,SV,HN,
cyclotetrasiloxane NZ,SG)
2931.90.59 00 1 其他有機矽化合物 Other organo-silicon KGM 2.5% 免稅Free 5%

NZ,SG)
499 Ch. 29 499

國定稅率
Tariff Rate
碼 Unit 規
2931.90.90 其他無機元素之有機化 Other organo-inorganic 5% 免稅Free 7.5%

合物 compounds (PA,GT,NI,SV,HN,
NZ,SG)
10 0 六羰化鉻 Chromium carbonyl KGM 553 533
20 8 四羰化鎳 Nickel carbonyl KGM 553 533
90 3 其他無機元素之有機 Other organo-inorganic KGM 508

化合物 compounds
2932 僅具有氧雜原子之雜環化 Heterocyclic compounds with

合物 oxygen hetero-atom(s) only
－結構中含有一未稠合 -Compounds containing an

呋喃環（不論是否氫化 unfused furan ring (whether or
）之化合物︰ not hydrogenated) in the
structure :
2932.11 四氫呋喃 Tetrahydrofuran
2932.11.00 00 6 四氫呋喃 Tetrahydrofuran KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2932.12 ２－呋喃醛（呋喃甲醛 2-Furaldehyde
） (furfuraldehyde)
2932.12.00 00 5 ２－呋喃醛（呋喃甲醛 2-Furaldehyde KGM 2.5% 免稅Free 5% 508

） (furfuraldehyde) (PA,GT,NI,SV,HN,
NZ,SG)
2932.13 呋喃甲醇及四氫呋喃甲 Furfuryl alcohol and
醇 tetrahydrofurfuryl alcohol
2932.13.10 00 2 呋喃甲醇 Furfuryl alcohol KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2932.13.20 00 0 四氫呋喃甲醇 Tetrahydrofurfuryl alcohol KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2932.14 蔗糖素 Sucralose
2932.14.00 00 3 蔗糖素 Sucralose KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
CN,NZ,SG)
2932.19.10 00 6 呋喃 Furan KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2932.19.20 00 4 鹽酸雷尼得定（雷尼替 Ranitidine HCL (N-[2[[[5-[( KGM 免稅Free 免稅Free 7.5%
定） Dimethylamino )methyl]-2- (PA,GT,NI,SV,HN,
furanyl] NZ,SG)
methyl]thio]ethyl]N'-methyl-
2-nitro-1,1- ethenediamine
hydrochloride
2932.19.90 00 9 其他之結構中含有一未 Other compounds containing KGM 5% 免稅Free 7.5% 508
稠合之呋喃環（不論是 an unfused furan ring (PA,GT,NI,SV,HN,
否氫化）之化合物 (whether or not CN,NZ,SG)
hydrogenated) in the
structure
2932.20 內酯 Lactones
2932.20.10 薰草素、甲基薰草素及 Coumarin, methylcoumarins 5% 免稅Free 7.5%

乙基薰草素 and ethylcoumarins (PA,GT,NI,SV,HN,
NZ,SG)
500 Ch. 29 500
國定稅率
Tariff Rate
碼 Unit 規
10 1 薰草素 Coumarin KGM
20 9 甲基薰草素及乙基薰 Methylcoumarins and KGM 508

草素 ethylcoumarins
2932.20.90 其他內酯 Other lactones 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
10 4 β－丙內酯 β-Propiolactone KGM 553 533
20 2 伽瑪－丁內酯 gamma-butyrolactone,GBL KGM 508
90 7 其他內酯 Other lactones KGM 508
2932.91 異黃樟油素 Isosafrole
2932.91.00 00 9 異黃樟油素 Isosafrole KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2932.92 １－（１，３－苯並二 1-(1,3-Benzodioxol-5-yl)
噁茂－５－基 Propan-2-one
）－２－丙酮
2932.92.00 00 8 １－（１，３－苯並二 1-(1,3-Benzodioxol-5-yl) KGM 5% 免稅Free 7.5%

噁茂－５－基 Propan-2-one (PA,GT,NI,SV,HN,
）－２－丙酮 NZ,SG)
2932.93 胡椒醛（３，４－亞甲 Piperonal

基二氧基苯甲醛）
2932.93.00 00 7 胡椒醛（３，４－亞甲 Piperonal KGM 5% 免稅Free 7.5% 508

基二氧基苯甲醛） (PA,GT,NI,SV,HN,
NZ,SG)
2932.94 黃樟油素 Safrole
2932.94.00 00 6 黃樟油素 Safrole KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2932.95 四氫大麻酚（包括 Tetrahydrocannabinols (all
Tetrahydrocannabinol異構 isomers)
物及其立體化學變體）
2932.95.00 00 5 四氫大麻酚（包括 Tetrahydrocannabinols (all KGM 5% 免稅Free 7.5% 522 522

Tetrahydrocannabinol異 isomers) (PA,GT,NI,SV,HN,
構物及其立體化學變體 NZ,SG)
）
2932.99.00 其他僅具有氧雜原子之 Other heterocyclic compound 5% 免稅Free 7.5%

雜環化合物 with oxygen hetero-atom(s) (PA,GT,NI,SV,HN,
only CN,NZ,SG)
10 9 １，１－雙甲基庚基 HU-210, 1,1- KGM 522 522

－１１－羥基－四氫 Dimethylheptyl-11-
大麻酚（及其異構物 hydroxy-
、酯類、醚類及鹽類 tetrahydrocannabinol, and
） their Isomers, Esters,
Ethers, Salts
501 Ch. 29 501

國定稅率
Tariff Rate
碼 Unit 規
20 7 ３，４－亞甲基雙氧 3,4- KGM 522 522

甲基卡西酮及其異構 methylenedioxymethcathino
物、酯類、醚類及鹽 ne, and its isomers,esters,
類 ethers, salts
30 5 二苯駢呋喃 Dibenzofuran KGM 553 533
40 3 １，４－二氧陸圜 1,4-Dioxane KGM 553 533
50 0 ３，４－亞甲基雙氧 Pentylone, and its isomer, KGM 522 522

苯基甲胺戊酮及其異 esters, ethers, salts
構物、酯類、醚類及
鹽類
60 8 ３，４－亞甲基雙氧 3,4-methylenedioxy-N- KGM 522 522

－Ｎ－乙基卡西酮及 ethylcathinone( Ethylone),
其異構物（立體異構 and its somer
物或光學異構物）、 (stereoisomers or optical
酯類、醚類及鹽類 isomers), esters, ethers,
salts
90 2 其他僅具有氧雜原子 Other heterocyclic KGM 508

之雜環化合物 compound with oxygen
hetero-atom(s) only
2933 僅具有氮雜原子之雜環化 Heterocyclic compounds with

合物 nitrogen hetero-atom(s) only

吡唑環（不論是否氫化 unfused pyrazole ring (whether
）之化合物︰ or not hydrogenated) in the
structure:
2933.11 啡那宗（安替比林）及 Phenazone (antipyrin) and its

其衍生物 derivatives
2933.11.00 00 5 啡那宗（安替比林）及 Phenazone (antipyrin) and its KGM 免稅Free 免稅Free 2.5% 802 804
其衍生物 derivatives (PA,GT,NI,SV,HN,
NZ,SG)
2933.19.00 其他結構中含有一未稠 Other compounds containing 5% 免稅Free 7.5%

合吡唑環（不論是否氫 an unfused pyrazole ring (PA,GT,NI,SV,HN,
化）之化合物 (whether or not NZ,SG)
structure
10 5 ４─丁基 4-Butyl-1, 2-diphenyl-3, 5- KGM 807

─１，２─二苯基 Pyrazolidinedione
─３，５─四氫吡唑 (Phenylbutazone )
二酮（苯丁吡唑酮）
90 8 其他結構中含有一未 Other compounds KGM 508

稠合吡唑環（不論是 containing an unfused
否氫化）之化合物 pyrazole ring (whether or
not hydrogenated) in the
structure

咪唑環（不論是否氫化 unfused imidazole ring
）之化合物︰ (whether or not hydrogenated)
in the structure:
2933.21 乙內醯脲及其衍生物 Hydantoin and its derivatives
502 Ch. 29 502

國定稅率
Tariff Rate
碼 Unit 規
2933.21.00 00 3 乙內醯脲及其衍生物 Hydantoin and its derivatives KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2933.29.00 00 5 其他之結構中含有一未 Other compounds containing KGM 3.5% 免稅Free 7.5% 508
稠合之咪唑環（不論是 an unfused imidazole ring (PA,GT,NI,SV,HN,
否氫化）之化合物 (whether or not hydrogened) NZ,SG)
in the structure

吡啶環（不論是否氫化 unfused pyridine ring (whether
structure:
2933.31 吡啶及其鹽類 Pyridine and its salts
2933.31.10 00 9 吡啶 Pyridine KGM 5% 免稅Free 7.5% 508 533

NZ,SG)
2933.31.20 00 7 吡啶鹽類 Salts of pyridine KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
2933.32 六氫吡啶及其鹽類 Piperidine and its salts
2933.32.00 六氫吡啶及其鹽類 Piperidine and its salts 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 8 六氫吡啶 Piperidine KGM
20 6 六氫吡啶鹽類 The salts of Piperidine KGM
2933.33 阿華吩坦尼 Alfentanil (INN), anileridine

（ＩＮＮ）、安尼勒立 (INN), bezitramide (INN),
汀（ＩＮＮ）、培集屈 bromazepam (INN), difenoxin
密特（ＩＮＮ）、溴西 (INN), diphenoxylate (INN),
泮（ＩＮＮ）、狄芬諾 dipipanone (INN), fentanyl
新（ＩＮＮ）、狄芬諾 (INN), ketobemidone (INN),
methylphenidate (INN),
西萊（ＩＮＮ）、狄匹
pentazocine (INN), pethidine
潘濃（ＩＮＮ）、吩坦 (INN), pethidine (INN)
尼（ＩＮＮ）、酚派丙 intermediate a, phencyclidine
酮（ＩＮＮ）、派醋甲 (INN) (pcp), phenoperidine
酯（ＩＮＮ）、潘他唑 (INN), pipradrol (INN),
新（ＩＮＮ）、配西汀 piritramide (INN), propiram
（ＩＮＮ）、配西汀 (INN) and trimeperidine
（ＩＮＮ）中間體、苯 (INN); salts thereof
環利定
（ＩＮＮ）（ＰＣＰ）
、吩諾配立汀
（ＩＮＮ）、派苯甲醇
（ＩＮＮ）、匹立屈密
特（ＩＮＮ）、普魯匹
蘭（ＩＮＮ）及屈美配
立汀（ＩＮＮ）；其鹽
類
503 Ch. 29 503

國定稅率
Tariff Rate
碼 Unit 規
2933.33.00 00 9 阿華吩坦尼 Alfentanil (INN), anileridine KGM 5% 免稅Free 7.5% 522 522
（ＩＮＮ）、安尼勒立 (INN), bezitramide (INN), (PA,GT,NI,SV,HN,
汀（ＩＮＮ）、培集屈 bromazepam (INN), NZ,SG)
密特（ＩＮＮ）、溴西 difenoxin (INN),
泮（ＩＮＮ）、狄芬諾 diphenoxylate (INN),
新（ＩＮＮ）、狄芬諾 dipipanone (INN), fentanyl
(INN), ketobemidone (INN),
西萊（ＩＮＮ）、狄匹
methylphenidate (INN),
潘濃（ＩＮＮ）、吩坦 pentazocine (INN), pethidine
尼（ＩＮＮ）、酚派丙 (INN), pethidine (INN)
酮（ＩＮＮ）、派醋甲 intermediate a, phencyclidine
酯（ＩＮＮ）、潘他唑 (INN) (pcp), phenoperidine
新（ＩＮＮ）、配西汀 (INN), pipradrol (INN),
（ＩＮＮ）、配西汀 piritramide (INN), propiram
（ＩＮＮ）中間體、苯 (INN) and trimeperidine
環利定 (INN); salts thereof
（ＩＮＮ）（ＰＣＰ）
、吩諾配立汀
（ＩＮＮ）、派苯甲醇
（ＩＮＮ）、匹立屈密
特（ＩＮＮ）、普魯匹
蘭（ＩＮＮ）及屈美配
立汀（ＩＮＮ）；其鹽
類
2933.39.10 00 1 ２－乙烯吡啶 2-Vinyl pyridine KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
2933.39.20 00 9 尼卡密特 Nicametate citrate (3- KGM 免稅Free 免稅Free 12.5%
Pyridinecarboxylic acid 2- (PA,GT,NI,SV,HN,
(dieyhylamino) ethyl ester NZ,SG)
citrate)
2933.39.30 00 7 鹽酸克樂定 Cloperastine HCL (1-[2-[(4- KGM 免稅Free 免稅Free 12.5%

Chlorophenyl) (PA,GT,NI,SV,HN,
phenylmethoxy] ethyl] NZ,SG)
piperidine hydrochloride)
2933.39.90 其他結構中含有一未稠 Other compounds containing 5% 免稅Free 7.5%

合之吡啶環（不論是否 an unfused pyridine ring (PA,GT,NI,SV,HN,
氫化）之化合物 (whether or not CN,NZ,SG)
structure
10 2 ３─氰基吡啶 3-cyanopyridine KGM
30 8 瑞吩坦尼及其異構物 Remifentanil, and its KGM 522 522

、酯類、醚類及鹽類 isomers, esters, ethers, salts
90 5 其他結構中含有一未 Other compounds KGM 508

稠合之吡啶環（不論 containing an unfused
是否氫化）之化合物 pyridine ring (whether or
not hydrogenated) in the
structure
－結構式中含有喹啉環 - Compounds containing in the

或異喹啉環（不論是否 structure a quinoline or
氫化）之化合物，未經 isoquinoline ring-system
進一步稠合者 (whether or not hydrogenated),
not further fused:
2933.41 左旋嗎汎（ＩＮＮ）及 Levorphanol (INN) and its

其鹽類 salts
504 Ch. 29 504

國定稅率
Tariff Rate
碼 Unit 規
2933.41.00 00 9 左旋嗎汎（ＩＮＮ）及 Levorphanol (INN) and its KGM 5% 免稅Free 7.5% 522 522
其鹽類 salts (PA,GT,NI,SV,HN,
NZ,SG)
2933.49.00 其他結構式中含有喹啉 Other compounds containing 5% 免稅Free 7.5%

或異喹啉環（不論是否 in the structure a quinoline or (PA,GT,NI,SV,HN,
氫化）之化合物，未經 isoquinoline ring-system NZ,SG)
進一步稠合者 (whether or not
hydrogenated), not further
fused
10 9 美妥芬諾及其異構物 Butorphanol , and its KGM 522 522

、酯類、醚類及鹽類 isomer, esters, ethers, salts
90 2 其他結構式中含有喹 Other compounds KGM

啉或異喹啉環（不論 containing in the structure a
是否氫化）之化合物 quinoline or isoquinoline
，未經進一步稠合者 ring-system (whether or not
hydrogenated), not further
fused
－結構中含有一嘧啶環 -Compounds containing a

（不論是否氫化）或六 pyrimidine ring (whether or
吡𠯤環之化合物︰ not hydrogenated) or
piperazine ring in the structure
2933.52 丙二醯縮脲（巴比妥酸 Malonylurea (barbituric acid)

）及其鹽類 and its salts
2933.52.00 00 5 丙二醯縮脲（巴比妥酸 Malonylurea (barbituric acid) KGM 免稅Free 免稅Free 2.5% 802 801
）及其鹽類 and its salts (PA,GT,NI,SV,HN,
NZ,SG)
2933.53 二丙烯基巴比妥 Allobarbital (INN),
（ＩＮＮ）、異戊巴比 amobarbital (INN), barbital
妥（ＩＮＮ）、巴比妥 (INN), butalbital (INN),
（ＩＮＮ）、布他比妥 butobarbital, cyclobarbital
（ＩＮＮ）、丁巴比妥 (INN), methylphenobarbital
、環巴比妥 (INN), pentobarbital (INN),
phenobarbital (INN),
（ＩＮＮ）、甲基苯巴
secbutabarbital (INN),
比妥（ＩＮＮ）、戊巴 secobarbital (INN) and
比妥（ＩＮＮ）、苯巴 vinylbital (INN); salts thereof
比妥（ＩＮＮ）、仲丁
比妥（丁巴比妥
）（ＩＮＮ）、西可巴
比妥（ＩＮＮ）及乙烯
比妥（ＩＮＮ）；其鹽
類
2933.53.00 00 4 二丙烯基巴比妥 Allobarbital (INN), KGM 免稅Free 免稅Free 2.5% 522 522
（ＩＮＮ）、異戊巴比 amobarbital (INN), barbital (PA,GT,NI,SV,HN,
妥（ＩＮＮ）、巴比妥 (INN), butalbital (INN), NZ,SG)
（ＩＮＮ）、布他比妥 butobarbital, cyclobarbital
（ＩＮＮ）、丁巴比妥 (INN), methylphenobarbital
、環巴比妥 (INN), pentobarbital (INN),
phenobarbital (INN),
（ＩＮＮ）、甲基苯巴
secbutabarbital (INN),
比妥（ＩＮＮ）、戊巴 secobarbital (INN) and
比妥（ＩＮＮ）、苯巴 vinylbital (INN); salts thereof
比妥（ＩＮＮ）、仲丁
比妥（丁巴比妥
）（ＩＮＮ）、西可巴
比妥（ＩＮＮ）及乙烯
比妥（ＩＮＮ）；其鹽
類
505 Ch. 29 505

國定稅率
Tariff Rate
碼 Unit 規
2933.54 其他丙二醯縮脲（巴比 Other derivatives of

妥酸）之衍生物；其鹽 malonylurea (barbituric acid);
類 salts thereof
2933.54.00 00 3 其他丙二醯縮脲（巴比 Other derivatives of KGM 免稅Free 免稅Free 2.5% 802 804
妥酸）之衍生物；其鹽 malonylurea (barbituric acid); (PA,GT,NI,SV,HN,
類 salts thereof NZ,SG)
2933.55 氯普唑他（ＩＮＮ）、 Loprazolam (INN),

甲氯喹酮（ＩＮＮ）、 mecloqualone (INN),
甲喹酮（ＩＮＮ）及洁 methaqualone (INN) and
比普洛（ＩＮＮ）；其 zipeprol (INN); salts thereof
鹽類
2933.55.00 00 2 氯普唑他（ＩＮＮ）、 Loprazolam (INN), KGM 5% 免稅Free 7.5% 522 522

甲氯喹酮（ＩＮＮ）、 mecloqualone (INN), (PA,GT,NI,SV,HN,
甲喹酮（ＩＮＮ）及洁 methaqualone (INN) and NZ,SG)
比普洛（ＩＮＮ）；其 zipeprol (INN); salts thereof
鹽類
2933.59.10 00 6 嘌呤 Purine KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
2933.59.90 其他之結構中含嘧啶環 Other compounds containing 5% 免稅Free 7.5%
（不論是否氫化）或六 a pyrimidine ring (whether or (PA,GT,NI,SV,HN,
氫吡𠯤環之化合物 not hydrogenated) or NZ,SG)
piperazine ring in the
structure
20 5 札來普隆 Zaleplon KGM 522 522
30 3 硫美妥（包括異構物 Thiamylal,5-allyl-5-(1- KGM 522 522

、酯類、醚類及鹽類 methylbutyl)-2-
） thiobarbiturate, including:
Isomers, Esters, Ethers,
Salts
40 1 三氟甲苯哌嗪及其異 1-(3- KGM 522 522

構物、酯類、醚類及 trifluoromethylphenyl)piper
鹽類 azine,TFMPP, and its
isomers, esters, ethers, salts
50 8 苄基哌嗪及其異構物 Benzylpiperazine(BZP), KGM 522 522
、酯類、醚類及鹽類 and its isomer, esters,
ethers, salts
90 0 其他之結構中含嘧啶 Other compounds KGM 508

環（不論是否氫化 containing a pyrimidine
）或六氫吡𠯤環之化 ring (whether or not
合物 hydrogenated) or piperazine
ring in the structure

三𠯤環（不論是否氫化 unfused triazine ring (whether
structure:
2933.61 三聚氰胺 Melamine
2933.61.00 00 4 三聚氰胺 Melamine KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
506 Ch. 29 506

國定稅率
Tariff Rate
碼 Unit 規
2933.69.10 00 4 三聚二異氰酸六甲酯 Trimer of Hexamethylene KGM 1.2% 免稅Free 2.5%

diisocyanate (PA,GT,NI,SV,HN,
NZ,SG)
2933.69.90 其他含有一未經稠合之 Other compounds containing 5% 免稅Free 7.5%
三氮𠯤環（不論是否氫 an unfused triazine ring (PA,GT,NI,SV,HN,
化）之化合物 (whether or not CN,NZ,SG)
structure
10 5 三聚氰氯 Cyanuric chloride KGM
20 3 氰乃淨 Cyanazine KGM 553 533
90 8 其他含有一未經稠合 Other compounds KGM

之三氮𠯤環（不論是 containing an unfused
否氫化）之化合物 triazine ring (whether or not
structure
－內醯胺︰ -Lactams:
2933.71 ６－己內醯胺（己內醯 6-Hexanelactam (epsilon-

胺） caprolactam)
2933.71.00 00 2 ６－己內醯胺（己內醯 6-Hexanelactam (epsilon- TNE 1% 免稅Free 2.5%

胺） caprolactam) (PA,GT,NI,SV,HN,
NZ,SG)
2933.72 氯巴占（ＩＮＮ）及甲 Clobazam (INN) and
乙𠸁啶酮（ＩＮＮ） methyprylon (INN)
2933.72.00 00 1 氯巴占（ＩＮＮ）及甲 Clobazam (INN) and KGM 5% 免稅Free 7.5% 522 522
乙𠸁啶酮（ＩＮＮ） methyprylon (INN) (PA,GT,NI,SV,HN,
NZ,SG)
2933.79 其他內醯胺 Other lactams
2933.79.00 其他內醯胺 Other lactams 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 乙醯－思登那菲 Acetil acid (Acetildenafil) KGM 503
20 0 唑匹可隆及其異構物 Zopiclone , and its isomer, KGM 522 522

90 5 其他內醯胺 Other lactams KGM 508
－其他： -Other:
507 Ch. 29 507

國定稅率
Tariff Rate
碼 Unit 規
2933.91 阿普唑他（三氮二氮平 Alprazolam (INN), camazepam

）（ＩＮＮ）、卡嗎西 (INN), chlordiazepoxide
泮（卡氮平 (INN), clonazepam (INN),
）（ＩＮＮ）、氯氮 clorazepate, delorazepam
（氯二氮平 (INN), diazepam (INN),
）（ＩＮＮ）、氯硝西 estazolam (INN), ethyl
loflazepate (INN), fludiazepam
泮（氯硝氮平
(INN), flunitrazepam (INN),
）（ＩＮＮ）、氯拉酸 flurazepam (INN), halazepam
（氯氮平酸鹽 (INN), lorazepam (INN),
）（ＩＮＮ）、地洛西 lormetazepam (INN), mazindol
泮（地洛氮平 (INN), medazepam (INN),
）（ＩＮＮ）、安定 midazolam (INN),
（二氮平 nimetazepam (INN),
）（ＩＮＮ）、舒樂安 nitrazepam (INN), nordazepam
定（伊疊唑侖 (INN), oxazepam (INN),
）（ＩＮＮ）、氯氟己 pinazepam (INN), prazepam
(INN), pyrovalerone (INN),
酯（氟氮平酸酯
temazepam (INN), tetrazepam
）（ＩＮＮ）、氟地西
(INN) and triazolam (INN);
泮（氟二氮平 salts thereof
）（ＩＮＮ）、氟硝西
泮（ＩＮＮ）、氟安定
（氟路洛
）（ＩＮＮ）、哈拉西
泮（三氟氮平
）（ＩＮＮ）、勞拉西
泮（樂耐平
）（ＩＮＮ）、氯甲西
泮（甲基樂耐平
）（ＩＮＮ）、嗎吲哚
（咪唑吲哚
）（ＩＮＮ）、美達西
泮（美達氮平
）（ＩＮＮ）、咪達唑
他（咪氟唑侖
）（ＩＮＮ）硝甲西泮
（硝甲氮平
）（ＩＮＮ）、硝西泮
（耐妥眠
）（ＩＮＮ）、去甲西
泮（去甲氮平
）（ＩＮＮ）、去甲羥
安定（去甲羥氮平
）（ＩＮＮ）、匹那西
泮（丙炔氮平
）（ＩＮＮ）、普拉西
泮（環丙氮平
）（ＩＮＮ）、焦二異
丁基酮（焦洛戊酮
）（ＩＮＮ）、替馬西
泮（甲羥氮平
）（ＩＮＮ）、四氫西
泮（四氫二氮平
）（ＩＮＮ）及三唑他
（三唑侖
）（ＩＮＮ）；其鹽類
508 Ch. 29 508

國定稅率
Tariff Rate
碼 Unit 規
2933.91.00 00 8 阿普唑他（三氮二氮平 Alprazolam (INN), KGM 5% 免稅Free 7.5% 522 522

）（ＩＮＮ）、卡嗎西 camazepam (INN), (PA,GT,NI,SV,HN,
泮（卡氮平 chlordiazepoxide (INN), NZ,SG)
）（ＩＮＮ）、氯氮 clonazepam (INN),
（氯二氮平 clorazepate, delorazepam
）（ＩＮＮ）、氯硝西 (INN), diazepam (INN),
estazolam (INN), ethyl
泮（氯硝氮平
loflazepate (INN),
）（ＩＮＮ）、氯拉酸 fludiazepam (INN),
（氯氮平酸鹽 flunitrazepam (INN),
）（ＩＮＮ）、地洛西 flurazepam (INN), halazepam
泮（地洛氮平 (INN), lorazepam (INN),
）（ＩＮＮ）、安定 lormetazepam (INN),
（二氮平 mazindol (INN), medazepam
）（ＩＮＮ）、舒樂安 (INN), midazolam (INN),
定（伊疊唑侖 nimetazepam (INN),
）（ＩＮＮ）、氯氟己 nitrazepam (INN),
nordazepam (INN),
酯（氟氮平酸酯
oxazepam (INN), pinazepam
）（ＩＮＮ）、氟地西 (INN), prazepam (INN),
泮（氟二氮平 pyrovalerone (INN),
）（ＩＮＮ）、氟硝西 temazepam (INN),
泮（ＩＮＮ）、氟安定 tetrazepam (INN) and
（氟路洛 triazolam (INN); salts thereof
）（ＩＮＮ）、哈拉西
泮（三氟氮平
）（ＩＮＮ）、勞拉西
泮（樂耐平
）（ＩＮＮ）、氯甲西
泮（甲基樂耐平
）（ＩＮＮ）、嗎吲哚
（咪唑吲哚
）（ＩＮＮ）、美達西
泮（美達氮平
）（ＩＮＮ）、咪達唑
他（咪氟唑侖
）（ＩＮＮ）硝甲西泮
（硝甲氮平
）（ＩＮＮ）、硝西泮
（耐妥眠
）（ＩＮＮ）、去甲西
泮（去甲氮平
）（ＩＮＮ）、去甲羥
安定（去甲羥氮平
）（ＩＮＮ）、匹那西
泮（丙炔氮平
）（ＩＮＮ）、普拉西
泮（環丙氮平
）（ＩＮＮ）、焦二異
丁基酮（焦洛戊酮
）（ＩＮＮ）、替馬西
泮（甲羥氮平
）（ＩＮＮ）、四氫西
泮（四氫二氮平
）（ＩＮＮ）及三唑他
（三唑侖
）（ＩＮＮ）；其鹽類
2933.92 谷速松（ＩＳＯ） Azinphos-methyl (ISO)
2933.92.00 00 7 谷速松（ＩＳＯ） Azinphos-methyl (ISO) KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
509 Ch. 29 509

國定稅率
Tariff Rate
碼 Unit 規
2933.99.10 00 8 吲哚 Indole KGM 2.5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2933.99.20 00 6 氟美喹啉 Flumequine (9-Fluoro-6,7- KGM 免稅Free 免稅Free 12.5%
dihydro-5-methyl-1 -oxo- (PA,GT,NI,SV,HN,
1H,5H-benzo [ij] quinolizine- NZ,SG)
2-carboxylic acid)
2933.99.90 其他僅具有氮雜原子之 Other heterocyclic 5% 免稅Free 7.5%

雜環化合物 compounds with nitrogen (PA,GT,NI,SV,HN,
hetero-atom(s) only CN,NZ,SG)
10 9 六次甲基四胺（歐洛 Hexamethylene tetramine KGM

托品） (urotropin)
30 5 二苯乙醇酸－３－奎 3-Quinuclidinyl benzilate KGM 508

寧環基酯
40 3 ３－羥基奎寧環 Quinuclidine-3-ol KGM
50 0 佐沛眠 Zolpidem KGM 522 522
60 8 ５－甲氧基 5-MeO-DIPT,5-methoxy- KGM 522 522

－Ｎ，Ｎ－二異丙基 N,N-diisopropyltryptamine,
色胺（包括異構物、 including: Isomers, Esters,
酯類、醚類及鹽類） Ethers, Salts
71 5 １－戊基 JWH-018, Naphthalen-1-yl- KGM 522 522

－３－（１－萘甲醯 (1-pentylindol-3-
）吲哚（及其異構物 yl)methanone, and their
、酯類、醚類及鹽類 Isomers, Esters, Ethers,
） Salts
72 4 １－丁基 JWH-073, Naphthalen-1-yl- KGM 522 522

－３－（１－萘甲醯 (1-butylindol-3-
）吲哚（及其異構物 yl)methanone, and their
、酯類、醚類及鹽類 Isomers, Esters, Ethers,
） Salts
73 3 ２－（２－甲氧基苯 JWH-250, 2-(2- KGM 522 522

基）－１－（１－戊 methoxyphenyl)-1-(1-
基－吲哚－３－基 pentylindol-3-yl)ethanone,
）乙酮（及其異構物 and their Isomers, Esters,
、酯類、醚類及鹽類 Ethers, Salts
）
74 2 １－戊基 (4-methyl-1-naphthyl)-(1- KGM 522 522
－３－（４－甲基 pentylindol-3-
－１－萘甲醯）吲哚 yl)methanone, JWH-122,
及其異構物、酯類、 and its isomers, esters,
醚類及鹽類 ethers, salts
75 1 １－（５－氟戊基 1-[(5-fluoropentyl)-1H- KGM 522 522

）－３－（１－萘甲 indol-3-yl]-(naphthalen-1-
醯）吲哚及其異構物 yl)- methanone, AM-2201,
、酯類、醚類及鹽類 and its isomers, esters,
ethers, salts
76 0 １－（５－氟戊基 (1-(5-fluoropentyl)-1H- KGM 522 522

）－３－（１－四甲 indol-3-yl)(2,2,3,3-
基環丙基甲醯）吲哚 tetramethylcyclopropyl)met
及其異構物、酯類、 hanone(XLR-11), and its
醚類及鹽類 isomer, esters, ethers, salts
510 Ch. 29 510

國定稅率
Tariff Rate
碼 Unit 規
82 2 芬納西泮及其異構物 Phenazepam, and its KGM 522 522

、酯類、醚類及鹽類 isomer, esters, ethers, salts
83 1 阿普唑他（三氮二氮 Isomers, esters and ethers KGM 522 522

平）（ＩＮＮ）、卡 of Alprazolam (INN),
嗎西泮（卡氮平 camazepam (INN),
）（ＩＮＮ）、氯氮 chlordiazepoxide (INN),
（氯二氮平 clonazepam (INN),
）（ＩＮＮ）、氯硝 clorazepate, delorazepam
(INN), diazepam (INN),
西泮（氯硝氮平
estazolam (INN), ethyl
）（ＩＮＮ）、氯拉 loflazepate (INN),
酸（氯氮平酸鹽 fludiazepam (INN),
）（ＩＮＮ）、地洛 flunitrazepam (INN),
西泮（地洛氮平 flurazepam (INN),
）（ＩＮＮ）、安定 halazepam (INN),
（二氮平 lorazepam (INN),
）（ＩＮＮ）、舒樂 lormetazepam (INN),
安定（伊疊唑侖 mazindol (INN),
）（ＩＮＮ）、氯氟 medazepam (INN),
midazolam (INN),
己酯（氟氮平酸酯
nimetazepam (INN),
）（ＩＮＮ）、氟地 nitrazepam (INN),
西泮（氟二氮平 nordazepam (INN),
）（ＩＮＮ）、氟硝 oxazepam (INN),
西泮（ＩＮＮ）、氟 pinazepam (INN),
安定（氟路洛 prazepam (INN),
）（ＩＮＮ）、哈拉 pyrovalerone (INN),
西泮（三氟氮平 temazepam (INN),
）（ＩＮＮ）、勞拉 tetrazepam (INN) and
西泮（樂耐平 triazolam (INN)
）（ＩＮＮ）、氯甲
西泮（甲基樂耐平
）（ＩＮＮ）、嗎吲
哚（咪唑吲哚
）（ＩＮＮ）、美達
西泮（美達氮平
）（ＩＮＮ）、咪達
唑他（咪氟唑侖
）（ＩＮＮ）硝甲西
泮（硝甲氮平
）（ＩＮＮ）、硝西
泮（耐妥眠
）（ＩＮＮ）、去甲
西泮（去甲氮平
）（ＩＮＮ）、去甲
羥安定（去甲羥氮平
）（ＩＮＮ）、匹那
西泮（丙炔氮平
）（ＩＮＮ）、普拉
西泮（環丙氮平
）（ＩＮＮ）、焦二
異丁基酮（焦洛戊酮
）（ＩＮＮ）、替馬
西泮（羥二氮平、甲
羥氮平
）（ＩＮＮ）、四氫
西泮（四氫二氮平
）（ＩＮＮ）及三唑
他（三唑侖
）（ＩＮＮ）之異構
物、酯類及醚類
91 1 次乙亞胺 Ethyleneimine KGM 553 533
511 Ch. 29 511

國定稅率
Tariff Rate
碼 Unit 規
92 0 丙烯亞胺 Propyleneimine KGM 553 533
93 9 Ｎ－（１－氨基 AB-CHMINACA[N-(1- KGM 522 522

－３－甲基－１－羰 amino-3-methyl-1-
基丁烷－２－基 oxobutan-2-yl)-1-
）－１－（環己基甲 (cyclohexylmethyl)-1H-
基）－１Ｈ－吲唑 indazole-3-carboxamide],
－３－羧醯胺及其異 and its isomers
(stereoisomers or optical
構物（立體異構物或
isomers), esters, ethers,
光學異構物）、酯類 salts
、醚類及鹽類
99 3 其他僅具有氮雜原子 Other heterocyclic KGM 508

之雜環化合物 compounds with nitrogen
hetero-atom(s) only
2934 核酸及其鹽類，不論其是 Nucleic acids and their salts;

否符合化學上定義；其他 Other heterocyclic compounds
雜環化合物
2934.10 結構中含有一未稠合噻 Compounds containing an

唑環（不論是否氫化 unfused thiazole ring (whether
）之化合物 or not hydrogenated) in the
structure
2934.10.00 00 5 結構中含有一未稠合噻 Compounds containing an KGM 3.5% 免稅Free 7.5% 508

唑環（不論是否氫化 unfused thiazole ring (PA,GT,NI,SV,HN,
）之化合物 (whether or not NZ,SG)
structure
2934.20 結構式中含苯駢噻唑環 Compounds containing a

（不論是否氫化）之化 benzothiazole ring-system
合物，未經進一步稠合 (whether or not hydrogenated),
者 not further fused
2934.20.10 00 1 ２－硫醇苯駢噻唑及其 2-Mercaptobenzothiazole and KGM 6.5% 免稅Free 15%

鈉鹽 its sodium salt (PA,GT,NI,SV,HN,
NZ,SG)
2934.20.20 00 9 二硫化二苯駢噻唑 Dibenzothiazyl disulfide KGM 6.5% 免稅Free 15%
(PA,GT,NI,SV,HN,
NZ,SG)
2934.20.30 00 7 Ｎ－第三丁基－２－苯 N - tert - butyl - 2 - KGM 6.5% 免稅Free 15%
駢噻唑硫醯胺 benzothiazolylsulfenamide (PA,GT,NI,SV,HN,
NZ,SG)
2934.20.40 00 5 Ｎ－環己基－２－苯駢 N - cyclohexyl - 2 - KGM 6.5% 免稅Free 15%
噻唑硫醯胺 benzothiazolysulfenamide (PA,GT,NI,SV,HN,
NZ,SG)
2934.20.90 00 4 其他結構式中含苯駢噻 Other compounds containing KGM 5% 免稅Free 7.5% 508
唑環（不論是否氫化 a benzothiazole ring-system (PA,GT,NI,SV,HN,
）之化合物，未經進一 (whether or not NZ,SG)
步稠合者 hydrogenated), not further
fused
2934.30 結構式中含二苯噻𠯤環 Compounds containing a

（不論是否氫化）之化 phenothiazine ring-system
合物，未經進一步稠合 (whether or not hydrogenated),
者 not further fused
2934.30.00 00 1 結構式中含二苯噻𠯤環 Compounds containing in the KGM 5% 免稅Free 7.5%

（不論是否氫化）之化 structure a phenothiazine (PA,GT,NI,SV,HN,
合物，未經進一步稠合 ring-system (whether or not NZ,SG)
者 hydrogenated), not further
fused
－其他： -Other:
512 Ch. 29 512

國定稅率
Tariff Rate
碼 Unit 規
2934.91 阿米雷斯（ＩＮＮ）、 Aminorex (INN), brotizolam

伯替唑他（ＩＮＮ）、 (INN), clotiazepam (INN),
氯噻西泮（氯噻氮平 cloxazolam (INN),
）（ＩＮＮ）、氯噁唑 dextromoramide (INN),
他（氯唑侖 haloxazolam (INN), ketazolam
）（ＩＮＮ）、右旋嗎 (INN), mesocarb (INN),
oxazolam (INN), pemoline
拉密特（ＩＮＮ）、鹵
(INN), phendimetrazine (INN),
噁唑他（鹵唑侖 phenmetrazine (INN) and
）（ＩＮＮ）、凱他唑 sufentanil (INN); salts thereof
他（酮唑侖
）（ＩＮＮ）、美舒卡
（ＩＮＮ）、噁唑他（
甲唑侖）（ＩＮＮ）、
匹嗎啉（苯唑啉
）（ＩＮＮ）、苯雙甲
嗎啉（二苯甲嗎啉
）（ＩＮＮ）、苯甲嗎
啉（ＩＮＮ）及蘇芬坦
尼（ＩＮＮ）；其鹽類
2934.91.10 00 5 噁唑他（甲唑侖、歐拉 Oxazolam(10-Chloro- KGM 免稅Free 免稅Free 12.5% 522 522

）（ＩＮＮ） 2,3,7,11b-tetrahydro-2- (PA,GT,NI,SV,HN,
methyl-11b- NZ,SG)
phenyloxazole[3,2-
d][1,4]benzodiazepin-6(5H)-
one)
2934.91.90 00 8 阿米雷斯（ＩＮＮ）、 Aminorex (INN), brotizolam KGM 5% 免稅Free 7.5% 522 522
伯替唑他（ＩＮＮ）、 (INN), clotiazepam (INN), (PA,GT,NI,SV,HN,
氯噻西泮（氯噻氮平 cloxazolam (INN), NZ,SG)
）（ＩＮＮ）、氯噁唑 dextromoramide (INN),
他（氯唑侖 haloxazolam (INN),
）（ＩＮＮ）、右旋嗎 ketazolam (INN), mesocarb
(INN), pemoline (INN),
拉密特（ＩＮＮ）、鹵
phendimetrazine (INN),
噁唑他（鹵唑侖 phenmetrazine (INN) and
）（ＩＮＮ）、凱他唑 sufentanil (INN); salts
他（酮唑侖 thereof
）（ＩＮＮ）、美舒卡
（ＩＮＮ）、匹嗎啉
（苯唑啉
）（ＩＮＮ）、苯雙甲
嗎啉（二苯甲嗎啉
）（ＩＮＮ）、苯甲嗎
啉（ＩＮＮ）及蘇芬坦
尼（ＩＮＮ）；其鹽類
2934.99.10 00 7 核酸鹽類 Salts of nucleic acid KGM 5% 免稅Free 7.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
2934.99.20 00 5 硫辛酸胺 Thioctamide (1,2-Dithiolane- KGM 6.5% 免稅Free 12.5%
3-pentanoic amide) (PA,GT,NI,SV,HN,
NZ,SG)
2934.99.30 00 3 二甲基硫恩 Mesulphen (2,6-Dimethyl KGM 免稅Free 免稅Free 12.5%
thianthrrene & P- (PA,GT,NI,SV,HN,
ditoluenedisulfide) NZ,SG)
2934.99.40 00 1 氯美查諾 Chlormezanone (2-(4- KGM 免稅Free 免稅Free 12.5%

Chlorophenyl)tetrahydro-3- (PA,GT,NI,SV,HN,
methyl-4H-1,3-thiazin-4-one NZ,SG)
1,1-dioxide)
513 Ch. 29 513

國定稅率
Tariff Rate
碼 Unit 規
2934.99.50 00 8 匹洛卡粉 Piroxicam (4-Hydroxy-2- KGM 免稅Free 免稅Free 12.5%

methyl-N-2-pyridinyl- 2H- (PA,GT,NI,SV,HN,
1,2-benzothiazine-3- NZ,SG)
carboxamide 1,1- dioxide)
2934.99.60 00 6 氯若沙宗、氯苯噁唑酮 Chlorzoxazone (5-Chloro- KGM 免稅Free 免稅Free 12.5%

、苯噁唑林 2(3H)-benzoxazolone); (5- (PA,GT,NI,SV,HN,
Chloro-2(3H)-benzolone);(5- NZ,SG)
Chloro-2hydroxy
benzoxazole)
2934.99.70 00 4 ７－胺基去乙醯基頭孢 7- KGM 6.5% 免稅Free 12.5%

子菌素酸 Aminodeacetoxycefalosporan (PA,GT,NI,SV,HN,
ic acid (7-ADCA) NZ,SG)
2934.99.80 00 2 ７－苯乙醯胺基去乙醯 7- KGM 6.5% 免稅Free 12.5%

基頭孢子菌素酸 Phenylacetaminodeacetoxyce (PA,GT,NI,SV,HN,
phalosporanic acid (CEFAG) NZ,SG)
2934.99.90 其他雜環化合物 Other heterocyclic 5% 免稅Free 7.5%

NZ,SG)
20 6 ７－胺基頭孢菌素酸 7-amino cephalosporanic KGM
acid
30 4 他達那非 Tadalafil KGM 503
40 2 氨基－他達那非 Aminotadalafil KGM 503
50 9 １，３－丙烷礦內酯 Propane sultone KGM 553 533
60 7 阿米雷斯 Isomers, esters and ethers KGM 522 522

（ＩＮＮ）、伯替唑 of Aminorex (INN),
他（ＩＮＮ）、氯噻 brotizolam (INN),
西泮（氯噻氮平 clotiazepam (INN),
）（ＩＮＮ）、氯噁 cloxazolam (INN),
唑他（氯唑侖 dextromoramide (INN),
haloxazolam (INN),
）（ＩＮＮ）、右旋
ketazolam (INN), mesocarb
嗎拉密特 (INN), pemoline (INN),
（ＩＮＮ）、鹵噁唑 phendimetrazine (INN),
他（鹵唑侖 phenmetrazine (INN) and
）（ＩＮＮ）、凱他 sufentanil (INN)
唑他（酮唑侖
）（ＩＮＮ）、美舒
卡（ＩＮＮ）、匹嗎
啉（苯唑啉
）（ＩＮＮ）、苯雙
甲嗎啉（二苯甲嗎啉
）（ＩＮＮ）、苯甲
嗎啉（ＩＮＮ）及蘇
芬坦尼（ＩＮＮ）之
異構物、酯類及醚類
70 5 ３，４－亞甲基雙氧 3,4- KGM 508 522
焦二異丁基酮 methylenedioxypyrovaleron 522
（３，４－亞甲基雙 e, MDPV, and its isomers,
氧焦洛戊酮）及其異 esters, ethers, salts
鹽類
90 1 其他雜環化合物 Other heterocyclic KGM 508
compounds
2935 磺醯胺類 Sulphonamides
2935.10 Ｎ－甲基全氟辛烷磺醯 N-Methylperfluorooctane

胺 sulphonamide
514 Ch. 29 514

國定稅率
Tariff Rate
碼 Unit 規
2935.10.00 00 4 Ｎ－甲基全氟辛烷磺醯 N-Methylperfluorooctane KGM 5% 免稅Free 7.5%

胺 sulphonamide (PA,GT,NI,SV,HN,
NZ,SG)
2935.20 Ｎ－乙基全氟辛烷磺醯 N-Ethylperfluorooctane
胺 sulphonamide
2935.20.00 00 2 Ｎ－乙基全氟辛烷磺醯 N-Ethylperfluorooctane KGM 5% 免稅Free 7.5%

胺 sulphonamide (PA,GT,NI,SV,HN,
NZ,SG)
2935.30 Ｎ－乙基 N-Ethyl-N-(2-hydroxyethyl)
－Ｎ－（２－羥乙基 perfluorooctane sulphonamide
）全氟辛烷磺醯胺
2935.30.00 00 0 Ｎ－乙基 N-Ethyl-N-(2-hydroxyethyl) KGM 5% 免稅Free 7.5%

－Ｎ－(２－羥乙基)全 perfluorooctane (PA,GT,NI,SV,HN,
氟辛烷磺醯胺 sulphonamide NZ,SG)
2935.40 Ｎ－（２－羥乙基 N-(2-Hydroxyethyl)-N-

）－Ｎ－甲基全氟辛烷 methylperfluorooctane
磺醯胺 sulphonamide
2935.40.00 00 8 Ｎ－(２－羥乙基 N-(2-Hydroxyethyl)-N- KGM 5% 免稅Free 7.5%

)－Ｎ－甲基全氟辛烷 methylperfluorooctane (PA,GT,NI,SV,HN,
磺醯胺 sulphonamide NZ,SG)
2935.50 其他全氟辛烷磺醯胺類 Other perfluorooctane

sulphonamides
2935.50.00 00 5 其他其他全氟辛烷磺醯 Other perfluorooctane KGM 5% 免稅Free 7.5%

胺類 sulphonamides (PA,GT,NI,SV,HN,
NZ,SG)
2935.90.00 其他磺醯胺類 Other sulphonamides 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 思登那菲 Sildenafil KGM 503
20 3 異甲硫－思登那菲 Thioaildenafil KGM 503

(Sulfoaildenafil;
Thiomethisosildenafil,
Aildenafil)
30 1 羥基硫代－蒙莫思登 Hydroxythiohomosildenafil KGM 503

那菲
40 9 硫代－思登那菲 Thiosildenafil KGM 503
50 6 羥基－蒙莫思登那菲 Hydroxyhomosildenafil KGM 503
60 4 伐地那非 Vardenafil KGM 503
70 2 哌啶－伐地那非 Piperidenafil KGM 503
90 8 其他磺醯胺類 Other Sulphonamides KGM
第１１分章維生素原 XI. provitamins, vitamins

、維生素及內分泌素 and hormones
515 Ch. 29 515

國定稅率
Tariff Rate
碼 Unit 規
2936 天然或以合成方法再製之 Provitamins and vitamins,

維生素原及維生素（包括 natural or reproduced by
天然濃縮體）、其主要用 synthesis (including natural
作維生素之衍生物及前述 concentrates), derivatives
各物之互混物，不論加入 thereof used primarily as
溶劑與否 vitamins, and intermixtures of
the foregoing, whether or not in
any solvent
－未混合之維生素及其 -Vitamins and their

衍生物︰ derivatives, unmixed:
2936.21 維生素Ａ及其衍生物 Vitamins A and their

derivatives
2936.21.00 00 0 維生素Ａ及其衍生物 Vitamins A and their KGM 免稅Free 免稅Free 2.5% 806 801
NZ,SG)
2936.22 維生素Ｂ１及其衍生物 Vitamin B1 and its derivatives
2936.22.00 00 9 維生素Ｂ１及其衍生物 Vitamin B1 and its KGM 免稅Free 免稅Free 2.5% 806 801
NZ,SG)
2936.23 維生素Ｂ２及其衍生物 Vitamin B2 and its derivatives
2936.23.00 00 8 維生素Ｂ２及其衍生物 Vitamin B2 and its KGM 免稅Free 免稅Free 2.5% 806 801
NZ,SG)
2936.24 Ｄ─或ｄ１─泛酸（維 D- or dl-pantothenic acid
生素Ｂ３或維生素 (vitamin B3 or vitamin B5)
Ｂ５）及其衍生物 and its derivatives
2936.24.00 00 7 Ｄ─或ｄ１─泛酸（維 D- or dl-pantothenic acid KGM 免稅Free 免稅Free 2.5% 809 801
生素Ｂ３或維生素 (vitamin B3 or vitamin B5) (PA,GT,NI,SV,HN,
Ｂ５）及其衍生物 and its derivatives NZ,SG)
2936.25 維生素Ｂ６及其衍生物 Vitamin B6 and its derivatives
2936.25.00 00 6 維生素Ｂ６及其衍生物 Vitamin B6 and its KGM 免稅Free 免稅Free 2.5% 809 801
NZ,SG)
2936.26 維生素Ｂ１２及其衍生 Vitamin B12 and its
物 derivatives
2936.26.00 00 5 維生素Ｂ１２及其衍生 Vitamin B12 and its KGM 免稅Free 免稅Free 2.5% 806 801
物 derivatives (PA,GT,NI,SV,HN,
NZ,SG)
2936.27 維生素Ｃ及其衍生物 Vitamin C and its derivatives
2936.27.00 00 4 維生素Ｃ及其衍生物 Vitamin C and its derivatives KGM 免稅Free 免稅Free 2.5% 806 801
(PA,GT,NI,SV,HN,
NZ,SG)
2936.28 維生素Ｅ及其衍生物 Vitamin E and its derivatives
2936.28.00 00 3 維生素Ｅ及其衍生物 Vitamin E and its derivatives KGM 免稅Free 免稅Free 2.5% 806 801
(PA,GT,NI,SV,HN,
NZ,SG)
2936.29 其他維生素及其衍生物 Other vitamins and their
derivatives
2936.29.10 00 0 維生素Ｄ及其衍生物 Vitamin D and its derivatives KGM 免稅Free 免稅Free 2.5% 806 801
(PA,GT,NI,SV,HN,
NZ,SG)
2936.29.20 00 8 維生素Ｈ及其衍生物 Biotin H (vitamin H) and its KGM 免稅Free 免稅Free 2.5% 806 801
NZ,SG)
516 Ch. 29 516

國定稅率
Tariff Rate
碼 Unit 規
2936.29.30 00 6 維生素Ｋ及其衍生物 Vitamin K and its derivatives KGM 免稅Free 免稅Free 2.5% 806 801
(PA,GT,NI,SV,HN,
NZ,SG)
2936.29.40 00 4 菸鹼酸 Nicotinic Acid(3-Pyridine KGM 免稅Free 免稅Free 12.5% 806
carboxylic acid or Niacin) (PA,GT,NI,SV,HN,
NZ,SG)
2936.29.50 00 1 菸鹼醯胺 Nicotinamide(3-Pyridine KGM 免稅Free 免稅Free 12.5% 806
carboxamide) (PA,GT,NI,SV,HN,
NZ,SG)
2936.29.90 00 3 其他未混合維生素及其 Other vitamins and their KGM 免稅Free 免稅Free 2.5% 809 801
衍生物 derivatives, unmixed (PA,GT,NI,SV,HN,
NZ,SG)
2936.90 其他，包括天然濃縮體 Other, including natural
concentrates
2936.90.10 00 4 維生素Ａ＋維生素Ｄ Intermixtures of vitamin A KGM 免稅Free 免稅Free 2.5% 806 801
and vitamin D (PA,GT,NI,SV,HN,
NZ,SG)
2936.90.20 00 2 未混合之維生素原 Provitamins, unmixed KGM 免稅Free 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
2936.90.90 00 7 其他天然或以合成方法 Other intermixtures of KGM 免稅Free 免稅Free 2.5% 806 801
再製之維生素原及維生 provitamins and vitamins, (PA,GT,NI,SV,HN,
素（包括天然濃縮體 natural or reproduced by NZ,SG)
）、其主要用作維生素 synthesis (including natural
之衍生物之互混物，不 concentrates), derivatives
論加入溶劑與否 thereof used primarily as
vitamins, whether or not in
any solvent
2937 天然或以合成方法再製之 Hormones, natural or

荷爾蒙、前列腺素、前列 reproduced by synthesis;
凝素、白三烯素；及其主 derivatives thereof, used
要用作荷爾蒙之衍生物及 primarily as hormones; other
結構式類似物，包括鏈改 steroids used primarily as
質之多胜肽荷爾蒙 hormones
－多胜肽荷爾蒙、蛋白 - Polypeptide hormones,

質荷爾蒙及醣蛋白荷爾 protein hormones and
蒙，其衍生物及結構式 glycoprotein hormones, their
類似物 derivatives and structural
analogues:
2937.11 生長激素、其衍生物及 Somatotropin, its derivatives

結構式類似物 and structural analogues
2937.11.00 00 1 生長激素、其衍生物及 Somatotropin, its derivatives KGM 免稅Free 免稅Free 2.5% 802 804
結構式類似物 and structural analogues (PA,GT,NI,SV,HN,
NZ,SG)
2937.12 胰島素及其鹽類 Insulin and its salts
2937.12.00 00 0 胰島素及其鹽類 Insulin and its salts KGM 免稅Free 免稅Free 免稅Free 835 523
(PA,GT,NI,SV,HN,
NZ,SG)
2937.19.00 00 3 其他多胜肽荷爾蒙、蛋 polypeptide hormones, KGM 免稅Free 免稅Free 2.5% 802 804
白質荷爾蒙及醣蛋白荷 protein hormones and (PA,GT,NI,SV,HN,
爾蒙，其衍生物及結構 glycoprotein hormones, their NZ,SG)
式類似物 derivatives and structural
analogues
－類固醇荷爾蒙，其衍 -Steroidal hormones, their

生物及結構式類似物 derivatives and structural
analogues:
517 Ch. 29 517

國定稅率
Tariff Rate
碼 Unit 規
2937.21 可體松（皮質酮）、氫 Cortisone, hydrocortisone,

化可體松、皮質醇（去 prednisone (dehydrocortisone)
氫可體松）及迪皮質醇 and prednisolone
（去氫氫化可體松） (dehydrohydrocortisone)
2937.21.10 00 7 可體松，皮質醇，迪皮 Cortisone, prednisone, KGM 免稅Free 免稅Free 2.5% 802 804
質醇 prednisolone (PA,GT,NI,SV,HN,
NZ,SG)
2937.21.20 00 5 氫化可體松 Hydrocortisone KGM 免稅Free 免稅Free 2.5% 835 804
(PA,GT,NI,SV,HN,
NZ,SG)
2937.22 腎上腺皮質類固醇荷爾 Halogenated derivatives of
蒙之鹵化衍生物 adrenal cortical hormones
2937.22.00 00 8 腎上腺皮質類固醇荷爾 Halogenated derivatives of KGM 免稅Free 免稅Free 2.5% 802 804
蒙之鹵化衍生物 adrenal cortical hormones (PA,GT,NI,SV,HN,
NZ,SG)
2937.23 雌性激素及黃體素 Oestrogens and progestogens
2937.23.00 00 7 雌性激素及黃體素 Oestrogens and progestogens KGM 免稅Free 免稅Free 2.5% 802 804
(PA,GT,NI,SV,HN,
NZ,SG)
2937.29.10 00 9 培尼皮質醇 Methyl prednisolone KGM 免稅Free 免稅Free 2.5% 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
2937.29.90 00 2 其他類固醇荷爾蒙，其 Other steroidal hormones, KGM 免稅Free 免稅Free 2.5% 802 804
衍生物及結構式類似物 their derivatives and (PA,GT,NI,SV,HN,
structural analogues NZ,SG)
2937.50 前列腺素、前列凝素、 Prostaglandins, thromboxanes

白三烯素，其衍生物及 and leukotrienes, their
結構式類似物 derivatives and structural
analogues
2937.50.00 00 3 前列腺素、前列凝素、 Prostaglandins, KGM 免稅Free 免稅Free 2.5% 802 804

白三烯素，其衍生物及 thromboxanes and (PA,GT,NI,SV,HN,
結構式類似物 leukotrienes, their derivatives NZ,SG)
and structural analogues
2937.90.00 其他天然或以合成方法 Other hormones, natural or 免稅Free 免稅Free 2.5%

再製之荷爾蒙；及其主 reproduced by synthesis; (PA,GT,NI,SV,HN,
要用作荷爾蒙之衍生物 derivatives and structural NZ,SG)
及結構式類似物 analogues thereof, used
primarily as hormones
10 3 美服培酮及其衍生物 Mifepristone and its KGM 522 522

11 2 腎上腺素 Epinephrine KGM 802 804
19 4 其他兒茶酚胺荷爾蒙 Other hormones and their KGM 802 804

，其衍生物及結構式 derivatives; other steroid
類似物 used primarily as hormones
20 1 胺基酸衍生物 Amino-acid derivatives KGM 835 804
90 6 其他天然或以合成方 Other hormones, natural or KGM 835 804

法再製之荷爾蒙；及 reproduced by synthesis;
其主要用作荷爾蒙之 derivatives and structural
衍生物及結構式類似 analogues thereof, used
物 primarily as hormones
518 Ch. 29 518

國定稅率
Tariff Rate
碼 Unit 規
第１２分章天然或以 XII. glycosides and alkaloids,

合成方法再製之苷及生 natural or reproduced by
物鹼及其鹽類、醚類、 synthesis, and their salts,
酯類及其他衍生物 ethers, esters and other
derivatives
2938 天然或以合成方法再製之 Glycosides, natural or

苷及其鹽類、醚類、酯類 reproduced by synthesis, and
及其他衍生物 their salts, ethers, esters and
other derivatives
2938.10 芸香苷（蘆亭）及其衍 Rutoside (rutin) and its

生物 derivatives
2938.10.00 00 1 芸香苷（蘆亭）及其衍 Rutoside (rutin) and its KGM 免稅Free 免稅Free 2.5% 802 523
生物 derivatives (PA,GT,NI,SV,HN,
NZ,SG)
2938.90.00 00 4 其他天然或以合成方法 Other glycosides, natural or KGM 免稅Free 免稅Free 2.5% 808 523
再製之苷及其鹽類、醚 reproduced by synthesis, and (PA,GT,NI,SV,HN,
類、酯類及其他衍生物 their salts, ethers, esters and NZ,SG)
other derivatives
2939 天然或以合成方法再製之 Alkaloids, natural or reproduced

生物鹼及其鹽類、醚類、 by synthesis, and their salts,
酯類、及其他衍生物 ethers, esters and other
derivatives
－鴉片鹼及其衍生物 - Alkaloids of opium and their

；其鹽類： derivatives; salts thereof:
2939.11 罌粟草膏；丁基原啡因 Concentrates of poppy straw;

（ＩＮＮ）、可待因、 buprenorphine (INN), codeine,
二氫可待因 dihydrocodeine (INN),
（ＩＮＮ）、乙基嗎啡 ethylmorphine, etorphine
、愛托啡因 (INN), heroin, hydrocodone
（ＩＮＮ）、海洛因、 (INN), hydromorphone (INN),
morphine, nicomorphine
二氫可待因酮
(INN), oxycodone (INN),
（ＩＮＮ）、二氫嗎啡 oxymorphone (INN),
酮（ＩＮＮ）、嗎啡、 pholcodine (INN), thebacon
菸鹼醯嗎啡 (INN) and thebaine; salts
（ＩＮＮ）、羥基可待 thereof
因酮（ＩＮＮ）、羥二
氫嗎啡酮（ＩＮＮ）、
福可汀（ＩＮＮ）、蒂
巴康（ＩＮＮ）及蒂巴
因；及其鹽類
2939.11.00 00 9 嬰粟草濃縮物；丁基原 Concentrates of poppy straw; KGM 免稅Free 免稅Free 免稅Free 522 522
啡因（ＩＮＮ）、可待 buprenorphine (INN), (PA,GT,NI,SV,HN,
因、二氫可待因 codeine, dihydrocodeine NZ,SG)
（ＩＮＮ）、乙基嗎啡 (INN), ethylmorphine,
、愛托啡因 etorphine (INN), heroin,
（ＩＮＮ）、海洛因、 hydrocodone (INN),
hydromorphone (INN),
二氫可待因酮
morphine, nicomorphine
（ＩＮＮ）、二氫嗎啡 (INN), oxycodone (INN),
酮（ＩＮＮ）、嗎啡、 oxymorphone (INN),
菸鹼醯嗎啡 pholcodine (INN), thebacon
（ＩＮＮ）、羥基可待 (INN) and thebaine; salts
因酮（ＩＮＮ）、羥二 thereof
氫嗎啡酮（ＩＮＮ）、
福可汀（ＩＮＮ）、蒂
巴康（ＩＮＮ）及蒂巴
因；及其鹽類
519 Ch. 29 519

國定稅率
Tariff Rate
碼 Unit 規
2939.19.10 其他鴉片鹼（原料藥） Alkaloids of opium 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 東罌粟󺰟 Oripavine KGM 522 522
20 5 去甲羥嗎啡酮 Noroxymorphone KGM 522 522
90 0 其他鴉片鹼（原料藥 Other Alkaloids of opium KGM 522 522

）
2939.19.20 其他鴉片鹼之衍生物 Other derivatives of alkaloids 免稅Free 免稅Free 免稅Free

；及其鹽類 of opium; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
10 5 東罌粟󺰟之異構物、 Isomer, esters, ethers and KGM 522 522
酯類、醚類及鹽類 salts, of Oripavine
20 3 去甲羥嗎啡酮之異構 Isomer, esters, ethers and KGM 522 522

物、酯類、醚類及鹽 salts, of Noroxymorphone
類
30 1 罌粟草膏；丁基原啡 Isomers, esters and ethers KGM 522 522

因（ＩＮＮ）、可待 of Concentrates of poppy
因、二氫可待因 straw; buprenorphine
（ＩＮＮ）、乙基嗎 (INN), codeine,
啡、愛托啡因 dihydrocodeine (INN),
（ＩＮＮ）、海洛因 ethylmorphine, etorphine
(INN), heroin, hydrocodone
、二氫可待因酮
(INN), hydromorphone
（ＩＮＮ）、二氫嗎 (INN), morphine,
啡酮（ＩＮＮ）、嗎 nicomorphine (INN),
啡、菸鹼醯嗎啡 oxycodone (INN),
（ＩＮＮ）、羥基可 oxymorphone (INN),
待因酮（ＩＮＮ）、 pholcodine (INN), thebacon
羥二氫嗎啡酮 (INN) and thebaine
（ＩＮＮ）、福可定
（ＩＮＮ）、蒂巴康
（ＩＮＮ）及蒂巴因
之異構物、酯類及醚
類
90 8 其他鴉片鹼之衍生物 Other derivatives of KGM 802 801

；及其鹽類 alkaloids of opium; salts
thereof
2939.20 金雞納鹼及其衍生物 Alkaloids of cinchona and

；其鹽類 their derivatives; salts thereof
2939.20.00 00 8 金雞納鹼及其衍生物 Alkaloids of cinchona and KGM 免稅Free 免稅Free 2.5% 802 523
；其鹽類 their derivatives; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
2939.30 咖啡鹼及其鹽類 Caffeine and its salts
2939.30.10 00 4 咖啡鹼無水物 Caffeine Anhydrous (3,7- KGM 免稅Free 免稅Free 12.5% 834 523
Dihydro-1,3,7-trimethyl-1H- (PA,GT,NI,SV,HN,
purine-2,6-dione) NZ,SG)
2939.30.20 00 2 咖啡鹼 Caffeine Monohydrate (3,7- KGM 免稅Free 免稅Free 12.5% 834 523
Dihydro-1,3,7-trimethyl-1H- (PA,GT,NI,SV,HN,
purine-2,6-dione NZ,SG)
monohydrate)
2939.30.90 00 7 其他咖啡鹼及其鹽類 Other caffeine and its salts KGM 免稅Free 免稅Free 2.5% 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
520 Ch. 29 520

國定稅率
Tariff Rate
碼 Unit 規
－麻黃鹼類及其鹽類︰ -Ephedrines and their salts
2939.41 麻黃鹼及其鹽類 Ephedrine and its salts
2939.41.00 00 3 麻黃鹼及其鹽類 Ephedrine and its salts KGM 免稅Free 免稅Free 2.5% 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
2939.42 假麻黃鹼及其鹽類 Pseudoephedrine (inn) and its
salts
2939.42.00 00 2 假麻黃鹼及其鹽類 Pseudoephedrine (inn) and its KGM 免稅Free 免稅Free 2.5% 522 522
NZ,SG)
2939.43 去甲假麻黃鹼 Cathine (INN) and its salts
（ＩＮＮ）及其鹽類
2939.43.00 00 1 去甲假麻黃鹼 Cathine (INN) and its salts KGM 免稅Free 免稅Free 2.5% 522 522
（ＩＮＮ）及其鹽類 (PA,GT,NI,SV,HN,
NZ,SG)
2939.44 新麻黃鹼及其鹽類 Norephedrine and its salts
2939.44.00 00 0 新麻黃鹼（去甲麻黃鹼 Norephedrine KGM 免稅Free 免稅Free 2.5% 522 522

）及其鹽類 (Phenylpropanolamine) and (PA,GT,NI,SV,HN,
its salts NZ,SG)
2939.49.90 00 6 其他麻黃鹼類及其鹽類 Other ephedrines and their KGM 免稅Free 免稅Free 2.5% 807 804
salts (PA,GT,NI,SV,HN, MW0
NZ,SG)
11 3 甲基麻黃󺰟及其異構 Methylephedrine , and its KGM 522 522
物、酯類、醚類及鹽 isomer, esters, ethers, salts MW0
類
－茶鹼及胺非林（乙二 - Theophylline and

胺茶鹼）及其衍生物 aminophylline (theophylline-
；其鹽類 ethylenediamine) and their
derivatives; salts thereof:
2939.51 芬乃他林（ＩＮＮ）及 Fenetylline (INN) and its salts

其鹽類
2939.51.00 00 0 芬乃他林（ＩＮＮ）及 Fenetylline (INN) and its KGM 免稅Free 免稅Free 2.5% 522 522
其鹽類 salts (PA,GT,NI,SV,HN,
NZ,SG)
2939.59.10 00 0 茶鹼甘氨基酸鈉 Theophylline sodium KGM 免稅Free 免稅Free 12.5% 802 523
glycinate (PA,GT,NI,SV,HN,
NZ,SG)
2939.59.20 00 8 泰菲林 Dyphylline (7-(2,3- KGM 免稅Free 免稅Free 12.5% 802 523
Dihydroxypropyl)-3,7- (PA,GT,NI,SV,HN,
dihydro-1,3-dimethyl-1H- NZ,SG)
purine-2,6-dione)
2939.59.30 00 6 茶鹼 Theophylline (3,7-Dihydro- KGM 免稅Free 免稅Free 12.5% 802 523

1,3-dimethyl-1H- purine-2,6- (PA,GT,NI,SV,HN,
dione) NZ,SG)
2939.59.90 00 3 其他茶鹼及胺非林（乙 Other theophylline and KGM 免稅Free 免稅Free 2.5% 802 523
二胺茶鹼）及其衍生物 aminophylline (theophylline- (PA,GT,NI,SV,HN,
；其鹽類 ethylenediamine) and their NZ,SG)
－麥角鹼類及其衍生物 -Alkaloids of rye ergot and

；其鹽類︰ their derivatives; salts thereof:
521 Ch. 29 521

國定稅率
Tariff Rate
碼 Unit 規
2939.61 麥角新鹼及其鹽類 Ergometrine (INN) and its

salts
2939.61.00 00 8 麥角新鹼及其鹽類 Ergometrine (INN) and its KGM 免稅Free 免稅Free 2.5% 522 522
NZ,SG)
2939.62 麥角胺及其鹽類 Ergotamine (INN) and its salts
2939.62.00 00 7 麥角胺及其鹽類 Ergotamine (INN) and its KGM 免稅Free 免稅Free 2.5% 522 522
NZ,SG)
2939.63 麥角酸及其鹽類 Lysergic acid and its salts
2939.63.00 00 6 麥角酸及其鹽類 Lysergic acid and its salts KGM 免稅Free 免稅Free 2.5% 522 522
(PA,GT,NI,SV,HN,
NZ,SG)
2939.69.00 00 0 其他麥角鹼類及其衍生 Other alkaloids of rye ergot KGM 免稅Free 免稅Free 2.5% 802 801
物；其鹽類 and their derivatives; salts (PA,GT,NI,SV,HN,
thereof NZ,SG)
－其他，植物性來源： - Other, of vegetal origin :
2939.71 古柯鹼、愛哥寧、左旋 Cocaine, ecgonine,

甲基安非他命、甲基安 levometamfetamine,
非他命（ＩＮＮ）、外 metamfetamine (INN),
消旋甲基安非他命；其 metamfetamine racemate; salts,
鹽類、酯類及衍生物 esters and other derivatives
thereof
2939.71.00 古柯鹼、愛哥寧、左旋 Cocaine, ecgonine, 免稅Free 免稅Free 2.5%

甲基安非他命、甲基安 levometamfetamine, (PA,GT,NI,SV,HN,
非他命（ＩＮＮ）、外 metamfetamine (INN), NZ,SG)
消旋甲基安非他命；其 metamfetamine racemate;
鹽類、酯類及衍生物 salts, esters and other
derivatives thereof
10 4 氟甲基安非他命及其 Fluoromethamphetamine(F KGM 522 522

異構物、酯類、醚類 MA), and their isomers,
及鹽類　 esters, ethers, salts
90 7 其他古柯鹼、愛哥寧 Other Cocaine, ecgonine, KGM 522 522

、左旋甲基安非他命 levometamfetamine,
、甲基安非他命 metamfetamine (INN),
（ＩＮＮ）、外消旋 metamfetamine racemate;
甲基安非他命；其鹽 salts, esters and other
類、酯類及衍生物 derivatives thereof
2939.79.00 天然或以合成方法再製 Other vegetable alkaloids, 免稅Free 免稅Free 2.5%

之其他植物鹼及其鹽類 natural or reproduced by (PA,GT,NI,SV,HN,
、醚類、酯類、及其他 synthesis, and their salts, NZ,SG)
衍生物 ethers, esters and other
derivatives
11 5 大麻類（原料藥） Cannabis indica KGM 522 522
12 4 古柯鹼（原料藥） Cocaine alkaloids KGM 522 522
13 3 其他麻醉藥品類（原 Other narcotics KGM 522 522

料藥）
522 Ch. 29 522

國定稅率
Tariff Rate
碼 Unit 規
20 4 單寧酸黃連鹼 Berberine tannate KGM 802 523

(7,8,13,13A-tetradehydro-
9,10-dimethoxy-2,3-
(methylenedioxy)berbinium
tannate
31 1 ４－甲基乙基卡西酮 4-Methylethcathinone(4- KGM 522 522

及其異構物、酯類、 MEC), and its isomer,
醚類及鹽類 esters, ethers, salts
32 0 氟甲基卡西酮及其異 Fluoromethcathinone(1- KGM 522 522

構物、酯類、醚類及 Fluorophenyl-2-
鹽類　 methylaminopropan-1-one),
and their isomer, esters,
ethers, salts
33 9 甲氧基甲基卡西酮及 Methoxymethcathinone, KGM 522 522

其異構物、酯類、醚 and their isomer, esters,
類及鹽類 ethers, salts
34 8 氯甲基卡西酮及其異 Chloromethcathinone, and KGM 522 522

構物（立體異構物或 their isomer(stereoisomers
光學異構物）、酯類 or optical isomers), esters,
、醚類及鹽類 ethers, salts
35 7 溴甲基卡西酮及其異 Bromomethcathinone, and KGM 522 522

構物（立體異構物或 their isomer (stereoisomers
光學異構物）、酯類 or optical isomers), esters,
、醚類及鹽類　 ethers, salts
90 9 天然或以合成方法再 Other vegetable alkaloids, KGM 808 523

製之其他植物鹼及其 natural or reproduced by
鹽類、醚類、酯類、 synthesis, and their salts,
及其他衍生物 ethers, esters and other
derivatives
2939.80.00 00 5 天然或以合成方法再製 Other vegetable alkaloids, KGM 免稅Free 免稅Free 2.5% 808 523
之其他生物鹼及其鹽類 natural or reproduced by (PA,GT,NI,SV,HN,
、醚類、酯類、及其他 synthesis, and their salts, NZ,SG)
衍生物 ethers, esters and other
derivatives
第１３分章其他有機 XIII. other organic

化合物 compounds
2940 化學級糖類（蔗糖、乳糖 Sugars, chemically pure, other

、麥芽糖、葡萄糖及果糖 than sucrose, lactose, maltose,
除外）；糖醚、糖縮醛及 glucose and fructose; sugar
糖酯及其鹽類（第 ethers, sugar acetals and sugar
２９３７，２９３８及 esters, and their salts, other than
２９３９節之產品除外） products of heading 29.37, 29.38
or 29.39.
2940.00 化學級糖類（蔗糖、乳 Sugars, chemically pure, other

糖、麥芽糖、葡萄糖及 than sucrose, lactose, maltose,
果糖除外）；糖醚、糖 glucose and fructose; sugar
縮醛及糖酯及其鹽類 ethers, sugar acetals and sugar
（第 esters, and their salts, other
２９３７，２９３８及 than products of heading
29.37, 29.38 or 29.39
２９３９節之產品除外
）
523 Ch. 29 523

國定稅率
Tariff Rate
碼 Unit 規
2940.00.00 00 9 化學級糖類（蔗糖、乳 Sugars, chemically pure, KGM 免稅Free 免稅Free 2.5% 508
糖、麥芽糖、葡萄糖及 other than sucrose, lactose, (PA,GT,NI,SV,HN,
果糖除外）；糖醚、糖 maltose, glucose and NZ,SG)
縮醛及糖酯及其鹽類 fructose; sugar ethers, sugar
（第 acetals and sugar esters, and
２９３７，２９３８或 their salts, other than
products of heading 29.37,
２９３９節之產品除外
29.38 or 29.39
）
2941 抗生素 Antibiotics
2941.10 青黴素及具有青黴素酸 Penicillins and their

結構之衍生物；其鹽類 derivatives with a penicillanic
acid structure; salts thereof
2941.10.10 盤尼西林亞碸 Benzylpenicillin G sulfoxide 免稅Free 免稅Free 12.5%

([2s-(2α,5α,6β)]-3,3- (PA,GT,NI,SV,HN,
dimethyl-7-oxo-6- NZ,SG)
[(phenylacetyl)amino]-4-thia-
1-azabicyclo-[3.2.0]heptane-
2-carboxylic acid sulfoxide)
10 2 人用盤尼西林亞碸 Benzylpenicillin G KGM 503 523

sulfoxide ([2s-
(2α,5α,6β)]-3,3-
dimethyl-7-oxo-6-
[(phenylacetyl)amino]-4-
thia-1-azabicyclo-
[3.2.0]heptane-2-carboxylic
acid sulfoxide), for human
20 0 動物用盤尼西林亞碸 Benzylpenicillin G KGM 406 525
sulfoxide ([2s-
(2α,5α,6β)]-3,3-
dimethyl-7-oxo-6-
[(phenylacetyl)amino]-4-
thia-1-azabicyclo-
acid sulfoxide), for animal
2941.10.20 安莫西林三水合物 Amoxicillin Trihydrate(6- 免稅Free 免稅Free 12.5%
[[Amino(4- (PA,GT,NI,SV,HN,
hydroxyphenyl)acetyl]amino] NZ,SG)
-3,3-dimethyl-7-oxo-4-thia-1-
azabicyclo[3.2.0]hephane-2-
carboxylic acid)
10 0 人用安莫西林三水合 Amoxicillin Trihydrate(6- KGM 503 523

物 [[Amino(4-
hydroxyphenyl)acetyl]amin
o]-3,3-dimethyl-7-oxo-4-
thia-1-
azabicyclo[3.2.0]hephane-
2- carboxylic acid), for
human use
20 8 動物用安莫西林三水 Amoxicillin Trihydrate(6- KGM 406 525
合物 [[Amino(4-
hydroxyphenyl)acetyl]amin
o]-3,3-dimethyl-7-oxo-4-
thia-1-
azabicyclo[3.2.0]hephane-
2- carboxylic acid), for
animal use
2941.10.30 安比西林三水合物 Ampicillin Trihydrate(6- 免稅Free 免稅Free 12.5%
[(Aminophenylacetyl) (PA,GT,NI,SV,HN,
amino]-3,3-dimethyl-7-oxo- NZ,SG)
4-thia-1-azabicyclo
acid)
524 Ch. 29 524

國定稅率
Tariff Rate
碼 Unit 規
10 8 人用安比西林三水合 Ampicillin Trihydrate(6- KGM 503 523

物 [(Aminophenylacetyl)amino
]-3,3-dimethyl-7-oxo-4-
thia-1-azabicyclo
acid), for human use
20 6 動物用安比西林三水 Ampicillin Trihydrate(6- KGM 406 525

合物 [(Aminophenylacetyl)
amino]-3,3-dimethyl-7-oxo-
4-thia-1-azabicyclo
acid), for animal use
2941.10.40 卞基青黴素普羅卡因 Procaine Penicillin G (3, 3- 免稅Free 免稅Free 12.5%

Dimethyl - 7 -oxo-6-[ (PA,GT,NI,SV,HN,
(phenylacety) amino] - 4 - NZ,SG)
thia - 1 - azabicyclo [3.2.0]
heptane - 2 -carboxylic acid
compd with 2-
(diethylamino) ethyl 4-
aminobenzoate
monohydrate)(oral)
10 6 人用卞基青黴素普羅 Procaine Penicillin G (3, 3- KGM 503 523

卡因口服級 Dimethyl - 7 -oxo-6-[
(phenylacety) amino] - 4 -
compd with 2-
aminobenzoate
monohydrate)(oral) for
human use
20 4 動物用卞基青黴素普 Procaine Penicillin G (3, 3- KGM 406 525

羅卡因口服級 Dimethyl - 7 -oxo-6-[
(phenylacety) amino] - 4 -
compd with 2-
aminobenzoate
monohydrate)(oral), for
animal use
2941.10.90 青黴素及其他具有青黴 Penicillins and their other 免稅Free 免稅Free 2.5%

素酸結構之衍生物；其 derivatives with a (PA,GT,NI,SV,HN,
鹽類 penicillanic acid structure; NZ,SG)
other salts thereof
10 5 人用青黴素及具有青 Penicillins and their KGM 506 523

黴素酸結構之衍生物 derivatives with a
；其鹽類 penicillanic acid structure;
other salts thereof, for
human use
20 3 動物用青黴素及具有 Penicillins and their other KGM 406 525

青黴素酸結構之衍生 derivatives with a
物；其鹽類 penicillanic acid structure;
other salts thereof, for
animal use
2941.20 鏈黴素及其衍生物；其 Streptomycins and their

2941.20.00 鏈黴素及其衍生物；其 Streptomycins and their 免稅Free 免稅Free 2.5%

鹽類 derivatives; salts thereof (PA,GT,NI,SV,HN,
NZ,SG)
525 Ch. 29 525
國定稅率
Tariff Rate
碼 Unit 規
10 2 人用鏈黴素及其衍生 Streptomycins and their KGM 506 523

物；其鹽類 derivatives; salts thereof,
for human use
20 0 動物用鏈黴素及其衍 Streptomycins and their KGM 406 525

生物；其鹽類 derivatives; salts thereof,
for animal use
2941.30 四環素及其衍生物；其 Tetracyclines and their

2941.30.10 氯四環素 Chlortetracycline(7-Chloro- 免稅Free 免稅Free 12.5%

4-dimethylamino- (PA,GT,NI,SV,HN,
1,4,4a,5,5a,6,11,12a- NZ,SG)
octahydro-3,6,10,12,12a-
pentahydroxy-6-methyl-1,11-
dioxo-2-naphthace-
necarboxamide)
10 8 人用氯四環素 Chlortetracycline(7-Chloro- KGM 503 523
4-dimethylamino-
1,4,4a,5,5a,6,11,12a-
pentahydroxy-6-methyl-
1,11-dioxo-2-naphthace-
necarboxamide), for human
use
20 6 動物用氯四環素 Chlortetracycline(7-Chloro- KGM 406 525

4-dimethylamino-
1,4,4a,5,5a,6,11,12a-
pentahydroxy-6-methyl-
1,11-dioxo-2-naphthace-
necarboxamide), for animal
use
2941.30.90 四環素及其其他衍生物 Tetracyclines and their other 免稅Free 免稅Free 2.5%

NZ,SG)
10 1 人用四環素及其其他 Tetracyclines and their KGM 506 523
衍生物；其鹽類 other derivatives; salts
thereof, for human use
20 9 動物用四環素及其其 Tetracyclines and their KGM 406 525

他衍生物；其鹽類 other derivatives; salts
thereof, for animal use
2941.40 氯絲菌素及其衍生物 Chloramphenicol and its

2941.40.10 氯絲菌素 Chloramphenicol(2,2- 免稅Free 免稅Free 12.5%

Dichloro-N-[2-hydroxy-1- (PA,GT,NI,SV,HN,
(hydroxymethyl)-2-(4- NZ,SG)
nitrophenyl)ethyl] acetamide)
10 6 人用氯絲菌素 Chloramphenicol(2,2- KGM 503 523

Dichloro-N-[2-hydroxy-1-
(hydroxymethyl)-2-(4-
nitrophenyl)ethyl]
acetamide), for human use
20 4 動物用氯絲菌素 Chloramphenicol(2,2- KGM 406 525

Dichloro-N-[2-hydroxy-1- MW0
(hydroxymethyl)-2-(4-
nitrophenyl)ethyl]
acetamide), for animal use
526 Ch. 29 526

國定稅率
Tariff Rate
碼 Unit 規
2941.40.20 氯絲菌素衍生物；其鹽 derivatives of 免稅Free 免稅Free 2.5%

類 chloramphenicol; salts (PA,GT,NI,SV,HN,
thereof NZ,SG)
10 4 人用氯絲菌素衍生物 Derivatives of KGM 503 523

；其鹽類 chloramphenicol; salts
20 2 動物用氯絲菌素及其 Derivatives of KGM 406 525

衍生物；其鹽類 chloramphenicol; salts
2941.50 紅絲菌素及其衍生物 Erythromycin and its

2941.50.10 紅絲菌素月桂硫酸丙脂 Erythromycin 免稅Free 免稅Free 12.5%

Estolate(Erythromycin (PA,GT,NI,SV,HN,
propionate lauryl NZ,SG)
sulphate(salt))
10 3 人用紅絲菌素月桂硫 Erythromycin KGM 503 523
酸丙脂 Estolate(Erythromycin
propionate lauryl
sulphate(salt)), for human
use
20 1 動物用紅絲菌素月桂 Erythromycin KGM 406 525
硫酸丙脂 Estolate(Erythromycin
propionate lauryl
sulphate(salt)), for animal
use
2941.50.90 紅絲菌素及其衍生物 Erythromycin and its 免稅Free 免稅Free 2.5%
；其其他鹽類 derivatives; other salts (PA,GT,NI,SV,HN,
thereof NZ,SG)
10 6 人用紅絲菌素及其衍 Erythromycin and its KGM 503 523

生物；其其他鹽類 derivatives; other salts
20 4 動物用紅絲菌素及其 Erythromycin and its KGM 406 525

衍生物；其其他鹽類 derivatives; other salts
2941.90.10 硫酸紫菌素 Gentamycine sulfate 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 人用硫酸紫菌素 Gentamycine sulfate, for KGM 503 523
human use
20 3 動物用硫酸紫菌素 Gentamycine sulfate, for KGM 406 525

animal use
2941.90.90 其他抗生素 Other antibiotics 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
11 7 人用胺基配醣體類抗 Aminoglycosides KGM 506 523
生素（鏈黴素及其衍 (excluding streptomycins
生物；其鹽類及硫酸 and their derivatives; salts
紫菌素除外） thereof and gentamycine
sulfate), for human use
12 6 動物用胺基配醣體類 Aminoglycosides KGM 406 525

抗生素（鏈黴素及其 (excluding streptomycins
衍生物；其鹽類及硫 and their derivatives; salts
酸紫菌素除外） thereof and gentamycine
sulfate), for animal use
527 Ch. 29 527

國定稅率
Tariff Rate
碼 Unit 規
21 5 人用巨環類抗生素 Macrolides (excluding KGM 506 523

（紅絲菌素及其衍生 erythromycine and its
物；其鹽類除外） derivatives; salts thereof),
for human use
22 4 動物用巨環類抗生素 Macrolides (excluding KGM 406 525

（紅絲菌素及其衍生 erythromycine and its
物；其鹽類除外） derivatives; salts thereof),
for animal use
31 3 人用抗黴菌劑類抗生 Antifungal antibiotics, for KGM 506 523

素 human use
32 2 動物用抗黴菌劑類抗 Antifungal antibiotics, for KGM 406 525

生素 animal use
41 1 人用頭孢子菌類抗生 Cephalosporins, for human KGM 506 523

素 use
42 0 動物用頭孢子菌類抗 Cephalosporins, for animal KGM 406 525

生素 use
51 8 人用其他β－丙醯胺 Other miscellaneous β- KGM 506 523

抗生素（青黴素及其 lactam antibiotics
衍生物；其鹽類及頭 (excluding penicillins and
孢子菌類抗生素除外 their derivatives; salts
） thereof and
cephalosporins), for human
use
52 7 動物用其他β－丙醯 Other miscellaneous β- KGM 406 525

胺抗生素（青黴素及 lactam antibiotics
其衍生物；其鹽類及 (excluding penicillins and
頭孢子菌類抗生素除 their derivatives; salts
外） thereof and
cephalosporins), for animal
use
91 0 人用其他抗生素 Other antibiotics, for KGM 506 523

human use
92 9 動物用其他抗生素 Other antibiotics, for animal KGM 406 525

use
2942 其他有機化合物 Other organic compounds
2942.00 其他有機化合物 Other organic compounds
2942.00.10 00 5 供合成原料藥、動物用 Chemicals, used for KGM 2.5% 免稅Free 2.5% 804
藥及輔助飼料藥之化學 manufacturing of (PA,GT,NI,SV,HN,
產品 pharmaceutical, veterinary NZ,SG)
medicines
2942.00.90 00 8 其他有機化合物 Other organic compounds KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
528 Ch. 29 528

第３０章　 CHAPTER 30
醫藥品 PHARMACEUTICAL PRODUCTS

（甲）食品或飲料（如病人用食品、糖尿病人用食品、加 (a) Foods or beverages (such as dietetic, diabetic or fortified
強營養食品、食品附加物、滋補飲料及礦泉水）， foods, food supplements, tonic beverages and mineral
靜脈內給藥營養品者除外（第4類）； waters), other than nutritional preparations for intravenous
administration (Section IV);
（乙）幫助吸菸者戒菸製品，例如片劑、口嚼錠或貼片 (b) Preparations, such as tablets, chewing gum or patches
（經皮吸收者）（第2106或3824節）； (transdermal systems), intended to assist smokers to stop
smoking (heading 21.06 or 38.24);
（丙）經特殊煆燒或細研磨之石膏用於牙科者（第2520 (c) Plasters specially calcined or finely ground for use in
節）； dentistry (heading 25.20);
（丁）精油之蒸餾液及水溶液，適於藥用者（第3301 (d) Aqueous distillates or aqueous solutions of essential oils,
節）； suitable for medicinal uses (heading 33.01);
（戊）第3303至3307節之製劑，即使含有治療或預防疾病 (e) Preparations of headings 33.03 to 33.07, even if they have
之性質； therapeutic or prophylactic properties;
（己）肥皂或第3401節之其他製品包含已添加藥物者； (f) Soap or other products of heading 34.01 containing added
medicaments;
（庚）以石膏為基料之牙科用製品（第3407節）；或 (g) Preparations with a basis of plaster for use in dentistry
(heading 34.07); or
（辛）血蛋白非供醫療或預防疾病用者（第3502節）。 (h) Blood albumin not prepared for therapeutic or prophylactic
uses (heading 35.02).
二、第3002節所稱「免疫產品」適用於直接涉及免疫調節 2.- For the purposes of heading 30.02, the expression
過程之胜肽和蛋白質（第2937節貨品除外），例如單 “immunological products” applies to peptides and
株抗體（MABS）、抗體片段、抗體結合物及抗體片段 proteins (other than goods of heading 29.37) which are
結合物、白細胞介素、干擾素（IFN）、趨化因子及 directly involved in the regulation of immunological
某些腫瘤壞死因子（TNF）、生長因子（GF）、造血 processes, such as monoclonal antibodies (MAB),
和菌落刺激因子（CSF）。 antibody fragments, antibody conjugates and antibody
fragment conjugates, interleukins, interferons (IFN),
chemokines and certain tumor necrosis factors (TNF),
growth factors (GF), hematopoietins and colony
stimulating factors (CSF).
三、第3003、3004節及本章章註四（丁）項所稱混合及未 3.- For the purposes of headings 30.03 and 30.04 and of Note
混合產品如下： 4 (d) to this Chapter, the following are to be treated :
（甲）可視為未混合產品： (a) As unmixed products :
（1）未混合產品之溶於水中者； (1) Unmixed products dissolved in water;
（2）所有第28或29章之貨品；及 (2) All goods of Chapter 28 or 29; and
（3）第1302節之簡單植物萃取物，僅經標準化或溶 (3) Simple vegetable extracts of heading 13.02, merely

於任何溶劑者； standardised or dissolved in any solvent;
（乙）可視為混合產品： (b) As products which have been mixed :

（1）膠質溶液及懸浮液（膠質琉磺除外）； (1) Colloidal solutions and suspensions (other than
colloidal sulphur);
（2）處理混合物材料所得之植物性萃取物；及 (2) Vegetable extracts obtained by the treatment of

mixtures of vegetable materials; and
（3）蒸發天然礦泉所得之鹽類及濃縮物。 (3) Salts and concentrates obtained by evaporating natural

mineral waters.
四、第3006節僅適用下列各項物品，此類物品只能歸列該 4.- Heading 30.06 applies only to the following, which are to
節，不能歸入其他節： be classified in that heading and in no other heading of
the Nomenclature :
（甲）已消毒外科手術用腸線及類似已消毒縫合材料（包 (a) Sterile surgical catgut, similar sterile suture materials
括外科手術或牙科用已消毒且具被吸收性之紗線） (including sterile absorbable surgical or dental yarns) and
和已消毒之外科傷口閉合用組織黏合劑； sterile tissue adhesives for surgical wound closure;
（乙）已消毒之昆布及已消毒昆布塞條； (b) Sterile laminaria and sterile laminaria tents;
529 Ch. 30 529

（丙）外科或牙科用已消毒且可被吸收性之止血物品；無 (c) Sterile absorbable surgical or dental haemostatics; sterile
論是否具被吸收性之外科或牙科用已消毒黏附阻隔 surgical or dental adhesion barriers, whether or not
層； absorbable;
（丁） X光檢驗用不透明製劑及設計供病人用之診斷用試 (d) Opacifying preparations for X-ray examinations and
藥，其為具有劑量之未混合產品或具有二種或以上 diagnostic reagents designed to be administered to the
成分之產品，經混合後可供作該項用途者； patient, being unmixed products put up in measured doses
or products consisting of two or more ingredients which
have been mixed together for such uses;
（戊）血型分類用試藥； (e) Blood-grouping reagents;
（己）牙科用黏固劑及其他牙科用填充物；骨骼再建黏固 (f) Dental cements and other dental fillings; bone
劑； reconstruction cements;
（庚）急救箱及急救設備； (g) First-aid boxes and kits;
（辛）以荷爾蒙、第2937節之其他產品或殺精蟲劑為基料 (h) Chemical contraceptive preparations based on hormones,
之化學避孕製劑； on other products of heading 29.37 or on spermicides;
（壬）膠狀製品，設計用於人獸醫藥品，供作外科手術或 (ij) Gel preparations designed to be used in human or
體檢時身體局部潤滑劑，或供作身體與醫療器械間 veterinary medicine as a lubricant for parts of the body for
之偶合劑； surgical operations or physical examinations or as a
coupling agent between the body and medical instruments;
（癸）報廢醫藥品即指不適合其原先所定用途之醫藥品， (k) Waste pharmaceuticals, that is, pharmaceutical products
例如超過有效期限者；及 which are unfit for their original intended purpose due to,
for example, expiry of shelf life; and
（子）可辨識供人工造口術用之物品，諸如供結腸造口 (l) Appliances identifiable for ostomy use, that is, colostomy,
術、迴腸造口術及尿道造口術用，已切成一定形狀 ileostomy and urostomy pouches cut to shape and their
之造口袋及其黏貼片或薄板。 adhesive wafers or faceplates.
一、第300213及300214目所稱未混合及混合產品如下： 1.- For the purposes of subheadings 3002.13 and 3002.14,
the following are to be treated :
（甲）可視為未混合產品，純物質產品，不論是否含有雜 (a) As unmixed products, pure products, whether or not
質； containing impurities;
（乙）可視為混合產品： (b) As products which have been mixed :
（1）上列（甲）項所述之產品溶於水或其他溶劑 (1) The products mentioned in (a) above dissolved in
中； water or in other solvents;
（2）上列（甲）及（乙）（1）項所述之各產品為保 (2) The products mentioned in (a) and (b) (1) above with
存或運輸上所必須而加入之安定劑者；及 an added stabiliser necessary for their preservation or
transport; and
（3）上列（甲）、（乙）（1）及（乙）（2）項所 (3) The products mentioned in (a), (b) (1) and (b) (2)
述之各產品含有任何其他添加劑。 above with any other additive.
二、第300360及300460目包括含有青蒿素（INN）結合其 2.- Subheadings 3003.60 and 3004.60 cover medicaments

他藥用有效成分之口服藥劑，或含有任何下列主要有 containing artemisinin (INN) for oral ingestion combined
效成分，不論是否結合其他藥用有效成分之藥劑：氨 with other pharmaceutical active ingredients, or
酚喹（INN）；蒿醚林酸或其鹽類；青蒿醇 containing any of the following active principles, whether
（INN）；蒿乙醚（INN）；蒿甲醚（INN）；青蒿琥 or not combined with other pharmaceutical active
酯（INN）；氯奎寧（INN）；二氫青蒿素 ingredients : amodiaquine (INN); artelinic acid or its
（INN）；苯芴醇（INN）；甲氟喹（INN）；喹哌 salts; artenimol (INN); artemotil (INN); artemether
（INN）；乙胺嘧啶（INN）；磺胺多辛（INN）。 (INN); artesunate (INN); chloroquine (INN);
dihydroartemisinin (INN); lumefantrine (INN);
mefloquine (INN); piperaquine (INN); pyrimethamine
(INN) or sulfadoxine (INN).
一、刪除 1.- deleted.
二、衛生主管機關輸入本章及本章以外其他號別之避孕器 2.- Contraceptive materials or preparations of the present
材或避孕藥劑，免費供應使用者免稅。 Chapter and other headings not within the scope of this
Chapter imported by competent health authorities for free
distribution to the users are exempt from duty.
三、輸入不具劑量之製劑原料，經衛生福利部或行政院農 3.- Medicaments, not put up in measured doses, which are
業委員會證明屬實者，依其證明文件所載主成分適用 imported for manufacturing medicaments, as certified by
之稅率從高課稅。 the Ministry of Health and Welfare or the Council of
Agriculture, Executive Yuan, will be subject to the
highest single tariff rate applicable to all main ingredients
530 Ch. 30 530
shown on the aforesaid certificate.
531 Ch. 30 531

國定稅率
Tariff Rate
碼 Unit 規
3001 已乾燥之醫療用腺體和其 Glands and other organs for

他器官，不論是否製成粉 organo-therapeutic uses, dried,
末；醫療用腺體或其他器 whether or not powdered;
官或其分泌物之萃取物 extracts of glands or other
；肝素及其鹽類；其他未 organs or of their secretions for
列名之已調製人類或動物 organo-therapeutic uses; heparin
and its salts; other human or
物質，供醫療或預防疾病
animal substances prepared for
之用者 therapeutic or prophylactic uses,
included
3001.20 腺體或其他器官或其分 Extracts of glands or other

泌物之萃取物 organs or of their secretions
3001.20.00 00 9 腺體或其他器官或其分 Extracts of glands or other KGM 免稅Free 免稅Free 5% 808 523
泌物之萃取物 organs or of their secretions (PA,GT,NI,SV,HN,
NZ,SG)
3001.90.10 00 2 肝素及其鹽類 Heparin and its salts KGM 免稅Free 免稅Free 5% 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
3001.90.20 經消毒作移植用骨及皮 Bone, skin, for grafting, 免稅Free 免稅Free 免稅Free
sterile (PA,GT,NI,SV,HN,
NZ,SG)
10 8 異體骨移植物 Bone heterograft KGM 504 524
90 1 其他經消毒作移植用 Other bone, skin, for KGM 501 524

骨及皮 grafting, sterile
3001.90.30 00 8 經消毒作移植用眼角膜 Cornea, for transplanting, KGM 免稅Free 免稅Free 免稅Free 501 524
sterile (PA,GT,NI,SV,HN,
NZ,SG)
3001.90.40 已乾燥之腺體和其他器 Glands and other organs, 免稅Free 免稅Free 5%
官，不論是否製成粉末 dried, whether or not (PA,GT,NI,SV,HN,
者 powdered NZ,SG)
10 4 乾燥水獺肝（醫療用 Lutrae jecur, dried (for KGM 502

） therapeutic uses)
20 2 乾熊膽（醫療用） Hsiung tan (ursi fel), dried KGM 501

(for therapeutic uses) B01
30 0 乾紫河車 Hominis placenta, dried KGM 502
90 7 其他已乾燥之腺體和 Other glands and other KGM 821 523

其他器官，不論是否 organs, dried, whether or
製成粉末者 not powdered
3001.90.90 00 5 其他未列名之已調製人 Other human or animal KGM 免稅Free 免稅Free 5% 835 804
類或動物物質，供醫療 substances prepared for (PA,GT,NI,SV,HN, B01
或預防疾病之用者 therapeutic or prophylactic NZ,SG)
uses, not elsewhere specified
or included
3002 人類血液；已調製動物血 Human blood; animal blood

液供治療、預防疾病或診 prepared for therapeutic,
斷用；抗毒血清、其他血 prophylactic or diagnostic uses;
液分離部分及免疫產品等 antisera, other blood fractions
，不論是否經改質或以生 and immunological products,
物技術方法取得者；疫苗 whether or not modified or
obtained by means of
、毒素、微生物培養物
biotechnological processes;
（酵母除外）和類似品 vaccines, toxins, cultures of
micro-organisms (excluding
yeasts) and similar products
532 Ch. 30 532

國定稅率
Tariff Rate
碼 Unit 規
－抗毒血清，其他血液 - Antisera, other blood

分離部分及免疫產品 fractions and immunological
，不論是否經改質或以 products, whether or not
生物技術方法取得者： modified or obtained by means
of biotechnological processes :
3002.11 瘧疾檢測試劑組 Malaria diagnostic test kits
3002.11.00 00 9 瘧疾檢測試劑組 Malaria diagnostic test kits KGM 免稅Free 免稅Free 免稅Free 504
NZ,SG)
3002.12 抗毒血清及其他血液分 Antisera and other blood
離部分 fractions
3002.12.00 抗毒血清及其他血液分 Antisera and other blood 免稅Free 免稅Free 免稅Free

離部分 fractions (PA,GT,NI,SV,HN,
NZ,SG)
11 5 抗毒血清 Antisera KGM 802 804
MW0
B01
19 7 其他血清 Other sera KGM 835 804
B01
MP1
20 4 血漿 Plasma KGM 821 523
MP1
B01
30 2 血液球蛋白及白蛋白 Blood globulin and albumin KGM 802 523
MW0
40 0 抗血友病製劑 Antihemophilia KGM 802 523
preparations MW0
90 9 其他血液分離部分 other blood fractions KGM 823 523

MP1
B01
3002.13 免疫產品，未混合，不 Immunological products,
具有劑量或零售包裝式 unmixed, not put up in
樣者 measured doses or in forms or
packings for retail sale
3002.13.00 00 7 免疫產品，未混合，不 Immunological products, KGM 免稅Free 免稅Free 免稅Free 823 523
具有劑量或零售包裝式 unmixed, not put up in (PA,GT,NI,SV,HN, MP1
樣者 measured doses or in forms NZ,SG)
or packings for retail sale
3002.14 免疫產品，已混合，不 Immunological products,

具有劑量或零售包裝式 mixed, not put up in measured
樣者 doses or in forms or packings
for retail sale
3002.14.00 00 6 免疫產品，已混合，不 Immunological products, KGM 免稅Free 免稅Free 免稅Free 823 523
具有劑量或零售包裝式 mixed, not put up in (PA,GT,NI,SV,HN, MP1
樣者 measured doses or in forms NZ,SG)
or packings for retail sale
3002.15 免疫產品，具有劑量或 Immunological products, put

零售包裝式樣者 up in measured doses or in
forms or packings for retail
sale
3002.15.00 00 5 免疫產品，具有劑量或 Immunological products, put KGM 免稅Free 免稅Free 免稅Free 823 523
零售包裝式樣者 up in measured doses or in (PA,GT,NI,SV,HN, MP1
forms or packings for retail NZ,SG)
sale
533 Ch. 30 533

國定稅率
Tariff Rate
碼 Unit 規
3002.19.00 00 1 其他產品，不論是否經 Other products, whether or KGM 免稅Free 免稅Free 免稅Free 823 523
改質或以生物技術方法 not modified or obtained by (PA,GT,NI,SV,HN, MW0 S01
取得者 means of biotechnological NZ,SG)
processes
3002.20 人類醫藥用疫苗 Vaccines for human medicine
3002.20.00 00 8 人類醫藥用疫苗 Vaccines for human medicine KGM 免稅Free 免稅Free 免稅Free 503 523
(PA,GT,NI,SV,HN, MW0 S01
NZ,SG)
3002.30 動物用疫苗 Vaccines for veterinary
medicine
3002.30.10 00 4 口蹄疫疫苗 Vaccines against foot and KGM 免稅Free 免稅Free 2.5% 406
mouth disease (PA,GT,NI,SV,HN, B01
NZ,SG) MP1
3002.30.90 00 7 其他動物用疫苗 Other vaccines for veterinary KGM 免稅Free 免稅Free 免稅Free 406 S01
medicine (PA,GT,NI,SV,HN, B01
NZ,SG) MW0
3002.90.10 00 1 豬糞尿處理菌材 Micro-organisms (bacteria) KGM 免稅Free 免稅Free 免稅Free 552

for treating swine dungs (PA,GT,NI,SV,HN,
NZ,SG)
3002.90.90 人類血液；已調製動物 Human blood; animal blood 免稅Free 免稅Free 2.5%
血液供治療、預防疾病 prepared for therapeutic, (PA,GT,NI,SV,HN,
或診斷用；毒素、微生 prophylactic or diagnostic NZ,SG)
物培養體（酵母除外 uses; toxins, cultures of
）和類似品 micro-organisms (excluding
10 2 抗毒素 Anti-toxins KGM 802 804

S01
20 0 石房蛤毒素（腰鞭毛 Saxitoxin KGM 802 804
蟲毒素） S01
30 8 蓖麻毒（蓖麻子白蛋 Ricin KGM 802 804

白） S01
40 6 污染防治用微生物產 Microbial preparations for KGM 552

品 pollution control B01
90 5 人類血液；已調製動 Human blood; animal blood KGM 824 806

物血液供治療、預防 prepared for therapeutic, B01 S01
疾病或診斷用；毒素 prophylactic or diagnostic MW0
、微生物培養體（酵 uses; toxins, cultures of
母除外）和類似品 micro-organisms (excluding
3003 醫藥製劑（不包括第 Medicaments (excluding goods

３００２、３００５或 of heading 3002, 3005, 3006,)
３００６節所列者），包 consisting of two or more
含兩種或以上之成分業經 constituents which have been
混合供治療或預防疾病之 mixed together for therapeutic or
用，不具有劑量或零售包 prophylactic uses, not put up in
measured doses or in forms or
裝式樣者
packings for retail sale
3003.10 含青黴素類或具有青黴 Containing penicillins or

素酸結構之衍生物，或 derivatives thereof, with a
鏈黴素或其衍生物 penicillanic acid structure, or
streptomycins or their
derivatives
534 Ch. 30 534

國定稅率
Tariff Rate
碼 Unit 規
3003.10.10 醫藥製劑，含青黴素類 Medicaments, containing 免稅Free 免稅Free 20%

或青黴素衍生物，具有 penicillins or derivatives (PA,GT,NI,SV,HN,
青黴素酸結構者 thereof, with a penicillanic NZ,SG)
acid structure
10 5 人用醫藥製劑，含青 Medicaments, containing KGM 503 523

黴素類或具有青黴素 penicillins or derivatives
酸結構之衍生物者 thereof,with a penicillanic
acid structure, for human
use
20 3 動物用醫藥製劑，含 Medicaments, containing KGM 406 525

青黴素類或具有青黴 penicillins or derivatives MW0
素酸結構之衍生物者 thereof, with a penicillanic
acid structure, for animal
use
3003.10.20 醫藥製劑，含鏈黴素或 Medicaments, containing 免稅Free 免稅Free 20%

其衍生物者 streptomycins or their (PA,GT,NI,SV,HN,
derivatives NZ,SG)
10 3 人用醫藥製劑，含鏈 Medicaments, containing KGM 503 523

黴素或其衍生物者 streptomycins or their
derivatives, for human use

鏈黴素或其衍生物者 streptomycins or their MW0
derivatives, for animal use
3003.20 其他，含有抗生素者 Other, containing antibiotics
3003.20.00 其他醫藥製劑，含有抗 Other medicaments, 免稅Free 免稅Free 20%

生素者 containing antibiotics (PA,GT,NI,SV,HN,
NZ,SG)
11 4 人用醫藥製劑，含胺 Medicaments, containing KGM 503 523
基配醣體類抗生素者 aminoglycosides (excluding
（含鏈黴素或其衍生 streptomycins or their
物；其鹽類者除外） derivatives; salts thereof),
for human use

胺基配醣體類抗生素 aminoglycosides (excluding MW0
者（含鏈黴素或其衍 streptomycins or their
生物；其鹽類者除外 derivatives; salts thereof),
） for animal use
21 2 人用醫藥製劑，含抗 Medicaments, containing KGM 503 523

黴菌劑類抗生素者 antifungal antibiotics, for
human use
23 0 動物用醫藥製劑，含 Other medicaments, KGM 406 525

抗黴菌劑類抗生素者 containing antifungal MW0
antibiotics, for animal use
31 0 人用醫藥製劑，含頭 Medicaments, containing KGM 503 523

孢子菌類抗生素者 cephalosporins, for human
use

頭孢子菌類抗生素者 cephalosporins, for animal MW0
use
535 Ch. 30 535

國定稅率
Tariff Rate
碼 Unit 規
41 8 人用醫藥製劑，含其 Medicaments, containing KGM 503 523

他β－丙醯胺抗生素 other miscellaneous β-
（含青黴素及其衍生 lactam antibiotics
物；其鹽類及頭孢子 (excluding penicillins and
菌類抗生素除外） their derivatives; salts
thereof and
use

其他β－丙醯胺抗生 other miscellaneous β- MW0
素（含青黴素及其衍 lactam antibiotics
生物；其鹽類及頭孢 (excluding penicillins and
子菌類抗生素除外） their derivatives; salts
thereof and
use
51 5 人用醫藥製劑，含氯 Medicaments, containing KGM 503 523

絲菌素或其衍生物者 chloramphenicol or its

氯絲菌素或其衍生物 chloramphenicol or its MW0
者 derivatives, for animal use
61 3 人用醫藥製劑，含巨 Medicaments, containing KGM 503 523

環類抗生素者 macrolides, for human use

巨環類抗生素者 macrolides, for animal use MW0
71 1 人用醫藥製劑，含四 Medicaments, containing KGM 503 523

環素或其衍生物者 tetracyclines or their

四環素或其衍生物者 tetracyclines or their MW0
91 7 人用醫藥製劑，含有 Medicaments, containing KGM 503 523

其他抗生素者 other antibiotics, for human
use

有其他抗生素者 other antibiotics, for animal MW0
use
－其他，含有荷爾蒙或 - Other, containing hormones

第２９３７節之其他產 or other products of heading
品： 29.37 :
3003.31 含有胰島素 Containing insulin
3003.31.00 00 4 其他醫藥製劑，含有胰 Medicaments, containing KGM 免稅Free 免稅Free 免稅Free 802 804
島素者 insulin (PA,GT,NI,SV,HN,
NZ,SG)
3003.39.00 00 6 其他醫藥製劑，含有荷 Other medicaments, KGM 免稅Free 免稅Free 10% 802 801
爾蒙或第２９３７節之 containing hormones or other (PA,GT,NI,SV,HN, MW0
其他產品 products of heading 29.37 NZ,SG)
－其他，含有生物鹼或 - Other, containing alkaloids or

其衍生物： derivatives thereof :
536 Ch. 30 536

國定稅率
Tariff Rate
碼 Unit 規
3003.41 含有麻黃鹼或其鹽類 Containing ephedrine or its

salts
3003.41.00 00 2 其他醫藥製劑，含有麻 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
黃鹼或其鹽類者 containing ephedrine or its (PA,GT,NI,SV,HN, MW0
salts NZ,SG)
3003.42 含有假麻黃鹼 Containing pseudoephedrine

（ＩＮＮ）或其鹽類 (INN) or its salts
3003.42.00 00 1 其他醫藥製劑，含有假 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
麻黃鹼（ＩＮＮ）或其 containing pseudoephedrine (PA,GT,NI,SV,HN, MW0
鹽類者 (INN) or its salts NZ,SG)
3003.43 含有新麻黃鹼或其鹽類 Containing norephedrine or its

salts
3003.43.00 00 0 其他醫藥製劑，含有新 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
麻黃鹼或其鹽類者 containing norephedrine or (PA,GT,NI,SV,HN, MW0
its salts NZ,SG)
3003.49.00 其他醫藥製劑，含有生 Other medicaments, 免稅Free 免稅Free 12.5%

物鹼或其衍生物者 containing alkaloids or (PA,GT,NI,SV,HN,
derivatives NZ,SG)
10 2 鴉片類製劑 Opium and opium alkaloids KGM 522 522

preparations
20 0 印度大麻類製劑 Cannabis indica KGM 522 522

preparations
30 8 古柯鹼類製劑 Cocaine alkaloids KGM 522 522

preparations
40 6 其他麻醉藥品製劑 Other narcotics preparations KGM 522 522
90 5 其他醫藥製劑，含有 Other medicaments, KGM 802 804

生物鹼或其衍生物 containing alkaloids or MW0
derivatives thereof
3003.60 其他，含有本章目註二 Other, containing antimalarial

所述之抗瘧疾主要有效 active principles described in
成分 Subheading Note 2 to this
Chapter
3003.60.00 00 8 其他醫藥製劑，含有本 Other medicaments, KGM 免稅Free 免稅Free 10% 804 801
章目註二所述之抗瘧疾 containing antimalarial active (PA,GT,NI,SV,HN, MP1
主要有效成分者 principles described in NZ,SG)
Subheading Note 2 to this
Chapter
3003.90.10 00 0 含有維他命或第 Other medicaments, KGM 免稅Free 免稅Free 20% 818 801
２９３６節產品之其他 containing vitamins or other (PA,GT,NI,SV,HN, MP1
醫藥製劑 products of heading 2936 NZ,SG)
3003.90.20 00 8 麻醉劑 Anesthetics KGM 免稅Free 免稅Free 免稅Free 802 804

NZ,SG)
3003.90.30 00 6 血液代用品與血漿代用 Substitutes of blood, KGM 免稅Free 免稅Free 免稅Free 802 523
品及基因重組製劑 substitutes of plasma and (PA,GT,NI,SV,HN, MW0
preparations of gennetic NZ,SG)
recombinants
537 Ch. 30 537

國定稅率
Tariff Rate
碼 Unit 規
3003.90.40 00 4 營養與電解質液 Nutrients and electrolytes KGM 免稅Free 免稅Free 10% 802 801
(PA,GT,NI,SV,HN,
NZ,SG)
3003.90.50 00 1 洗腎用清洗液，不具有 Hemodialysis concentrate, KGM 免稅Free 免稅Free 10% 802 523
劑量或零售包裝式樣者 not put up in measured doses (PA,GT,NI,SV,HN,
or in forms or packings for NZ,SG)
retail sale
3003.90.60 00 9 磺胺藥 Antibacterial, sulfa drugs KGM 免稅Free 免稅Free 20% 802 801
NZ,SG)
3003.90.71 00 6 中藥酒劑 Chinese medicine wine KGM 20% 免稅Free 50% 505 523
(PA,NI,NZ,SG) 4%
(GT) 6.6% (SV,HN)
3003.90.79 00 8 其他中藥製劑 Other chinese medicine KGM 免稅Free 免稅Free 12.5% 814 523
NZ,SG)
3003.90.92 00 1 抗癌劑 Anti-cancer preparations KGM 免稅Free 免稅Free 免稅Free 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
3003.90.93 00 0 農藥中毒解毒劑 Pesticide-poisoning cures KGM 免稅Free 免稅Free 免稅Free 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
3003.90.94 00 9 抗人類免疫缺乏病毒感 Drugs for anti human KGM 免稅Free 免稅Free 10% 503 523
染用藥 immunodeficiency virus (PA,GT,NI,SV,HN,
(HIV) infections NZ,SG)
3003.90.99 其他醫藥製劑（不包括 Other medicaments 免稅Free 免稅Free 10%

第３００２、 (excluding goods of heading (PA,GT,NI,SV,HN,
３００５或３００６節 30.02,30.05 or 30.06) NZ,SG)
所列者），包含兩種或 consisting of two or more
以上之成分業經混合供 constituents which have been
治療或預防疾病之用 mixed together for
therapeutic or prophylactic
，不具有劑量或零售包
uses, not put up in measured
裝式樣者 doses or in forms or packings
for retail sale
10 2 抗過敏抗組織胺用藥 Drugs for KGM 804 804

antihypersensitivity and MW0
antihistamine
21 9 醫藥製劑，含有西可 Medicaments, containing KGM 522 522

巴比妥者 secobarbital
22 8 醫藥製劑，含有異戊 Medicaments, containing KGM 522 522

巴比妥者 amobarbital
31 7 醫藥製劑，含有三唑 Medicaments, containing KGM 522 522

他（三唑侖）者 Triazolam
32 6 醫藥製劑，含有氟硝 Medicaments, containing KGM 522 522

西泮者 Flunitrazepam
33 5 醫藥製劑，含有氯甲 Medicaments, containing KGM 522 522

西泮（甲基樂耐平 Lormetazepam
）者
34 4 醫藥製劑，含有氟地 Medicaments, containing KGM 522 522

西泮（氟二氮平）者 Fludiazepam
35 3 醫藥製劑，含有舒樂 Medicaments, containing KGM 522 522

安定（伊疊唑侖）者 Estazolam
538 Ch. 30 538

國定稅率
Tariff Rate
碼 Unit 規
36 2 醫藥製劑，含有阿普 Medicaments, containing KGM 522 522

唑他（三氮二氮平 Alprazolam
）者
37 1 醫藥製劑，含有替馬 Medicaments, containing KGM 522 522

西泮（甲羥氮平）者 Temazepam
38 0 醫藥製劑，含有咪達 Medicaments, containing KGM 522 522

唑他（咪氟唑侖）者 Midazolam
41 5 醫藥製劑，含有特拉 Medicaments, containing KGM 522 522

嗎竇者 Tramadol
51 2 醫藥製劑，含有伯替 Medicaments, containing KGM 522 522

唑他者 Brotizolam
61 0 醫藥製劑，含有唑匹 Medicaments, containing KGM 522 522

可隆者 Zopiclone
71 8 醫藥製劑，含有札來 Medicaments, containing KGM 522 522

普隆者 Zaleplon MW0
72 7 醫藥製劑，含有佐沛 Medicaments, containing KGM 522 522

眠者 Zolpidem MW0
90 5 其他醫藥製劑（不包 Other medicaments KGM 804 801

括第３００２、 (excluding goods of MP1
３００５或 heading 3002, 3005 or
３００６節所列者 3006) consisting of two or
），包含兩種或以上 more constituents which
之成分業經混合供治 have been mixed together
for therapeutic or
療或預防疾病之用
prophylactic uses, not put
，不具有劑量或零售 up in measured doses or in
包裝式樣者 forms or packings for retail
sale
3004 醫藥製劑（不包括第 Medicaments (excluding goods

３００２、３００５或 of heading 30.02, 30.05 or
３００６節所列者），包 30.06) consisting of mixed or
含經混合或未混合產品供 unmixed products for
治療或預防疾病用，具有 therapeutic or prophylactic uses,
劑量（包括經皮給藥形態 put up in measured doses
(including those in the form of
者）或零售包裝式樣者
transdermal administration
systems) or in forms or packings
for retail sale
3004.10 含青黴素類或具有青黴 Containing penicillins or

素酸結構之衍生物，鏈 derivatives thereof, with a
黴素或其衍生物 penicillanic acid structure, or
streptomycins or their
derivatives
3004.10.10 醫藥製劑，含青黴素類 Medicaments, containing 免稅Free 免稅Free 20%

或具有青黴素酸結構之 penicillins or derivatives (PA,GT,NI,SV,HN,
衍生物者 thereof, with a penicillanic NZ,SG)
acid structure
10 4 人用醫藥製劑，含青 Medicaments, containing KGM 503 523

黴素類或具有青黴素 penicillins or derivatives
酸結構之衍生物者 thereof,with a penicillanic
acid structure, for human
use
539 Ch. 30 539

國定稅率
Tariff Rate
碼 Unit 規

青黴素類或具有青黴 penicillins or derivatives MW0
素酸結構之衍生物者 thereof, with a penicillanic
acid structure, for animal
use
3004.10.20 醫藥製劑，含鏈黴素或 Medicaments, containing 免稅Free 免稅Free 20%

其衍生物者 streptomycins or their (PA,GT,NI,SV,HN,
derivatives NZ,SG)
10 2 人用醫藥製劑，含鏈 Medicaments, containing KGM 503 523

黴素或其衍生物者 streptomycins or their

鏈黴素或其衍生物者 streptomycins or their MW0
3004.20 其他，含有抗生素者 Other, containing antibiotics
3004.20.00 其他醫藥製劑，含有抗 Other medicaments, 免稅Free 免稅Free 20%

生素者 containing antibiotics (PA,GT,NI,SV,HN,
NZ,SG)
11 3 人用醫藥製劑，含胺 Medicaments, containing KGM 503 523
基配醣體類抗生素者 aminoglycosides (excluding
（含鏈黴素或其衍生 streptomycins or their
物；其鹽類者除外） derivatives; salts thereof),
for human use

胺基配醣體類抗生素 aminoglycosides (excluding MW0
者（含鏈黴素或其衍 streptomycins or their
生物；其鹽類者除外 derivatives; salts thereof),
） for animal use
21 1 人用醫藥製劑，含抗 Medicaments, containing KGM 503 523

黴菌劑類抗生素者 antifungal antibiotics, for
human use

抗黴菌劑類抗生素者 antifungal antibiotics, for MW0
animal use
31 9 人用醫藥製劑，含頭 Medicaments, containing KGM 503 523

孢子菌類抗生素者 cephalosporins, for human
use

頭孢子菌類抗生素者 cephalosporins, for animal MW0
use
41 7 人用醫藥製劑，含其 Medicaments, containing KGM 503 523

他β－丙醯胺抗生素 other miscellaneous β-
者（含青黴素及其衍 lactam antibiotics
生物；其鹽類及頭孢 (excluding penicillins and
子菌類抗生素者除外 their derivatives; salts
） thereof and
use
540 Ch. 30 540

國定稅率
Tariff Rate
碼 Unit 規

其他β－丙醯胺抗生 other miscellaneous β- MW0
素者（含青黴素及其 lactam antibiotics
衍生物；其鹽類及頭 (excluding penicillins and
孢子菌類抗生素者除 their derivatives; salts
外） thereof and
use
51 4 人用醫藥製劑，含氯 Medicaments, containing KGM 503 523

絲菌素或其衍生物者 chloramphenicol or its

氯絲菌素或其衍生物 chloramphenicol or its MW0
者 derivatives, for animal use
61 2 人用醫藥製劑，含巨 Medicaments, containing KGM 503 523

環類抗生素者 macrolides, for human use

巨環類抗生素者 macrolides, for animal use MW0
71 0 人用醫藥製劑，含四 Medicaments, containing KGM 503 523

環素或其衍生物者 tetracyclines or their

四環素或其衍生物者 tetracyclines or their MW0
91 6 人用醫藥製劑，含有 Medicaments, containing KGM 503 523

其他抗生素者 other antibiotics, for human
use

有其他抗生素者 other antibiotics, for animal MW0
use
－其他，含有荷爾蒙或 - Other, containing hormones

第２９３７節之其他產 or other products of heading
品： 29.37 :
3004.31 含有胰島素 Containing insulin
3004.31.00 00 3 其他醫藥製劑，含有胰 Other medicaments, KGM 免稅Free 免稅Free 免稅Free 802 804
島素者 containing insulin (PA,GT,NI,SV,HN,
NZ,SG)
3004.32 含有腎上腺皮質類固醇 Containing adrenal cortical
荷爾蒙，其衍生物或結 hormones, their derivatives or
構式類似者 structural analogues
3004.32.00 00 2 其他醫藥製劑，含有腎 Other medicaments, KGM 免稅Free 免稅Free 10% 802 804
上腺皮質類固醇荷爾蒙 containing corticosteroid (PA,GT,NI,SV,HN, MW0
及其衍生物或結構式類 hormones, their derivatives NZ,SG)
似者 or structural analogues
3004.39.00 其他醫藥製劑，含有荷 Other medicaments, 免稅Free 免稅Free 10%

爾蒙或第２９３７節之 containing hormones or other (PA,GT,NI,SV,HN,
541 Ch. 30 541

國定稅率
Tariff Rate
碼 Unit 規
10 3 醫藥製劑，含有美服 Medicaments, containing KGM 522 522

培酮及其異構物、酯 Mifepristone , and its MW0
類、醚類及鹽類者 isomer, esters, ethers, salts

荷爾蒙或第 containing hormones or MW0
２９３７節之其他產 other products of heading
品 29.37
－其他，含有生物鹼或 - Other, containing alkaloids or

其衍生物： derivatives thereof :
3004.41 含有麻黃鹼或其鹽類 Containing ephedrine or its

salts
3004.41.00 00 1 其他醫藥製劑，含有麻 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
黃鹼或其鹽類者 containing ephedrine or its (PA,GT,NI,SV,HN, MW0
salts NZ,SG)
3004.42 含有假麻黃鹼 Containing pseudoephedrine

（ＩＮＮ）或其鹽類 (INN) or its salts
3004.42.00 00 0 其他醫藥製劑，含有假 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
麻黃鹼（ＩＮＮ）或其 containing pseudoephedrine (PA,GT,NI,SV,HN, MW0
鹽類者 (INN) or its salts NZ,SG)
3004.43 含有新麻黃鹼或其鹽類 Containing norephedrine or its

salts
3004.43.00 00 9 其他醫藥製劑，含有新 Other medicaments, KGM 免稅Free 免稅Free 12.5% 802 804
麻黃鹼或其鹽類者 containing norephedrine or (PA,GT,NI,SV,HN, MW0
its salts NZ,SG)
3004.49.00 其他醫藥製劑，含有生 Other medicaments, 免稅Free 免稅Free 12.5%

物鹼或其衍生物者 containing alkaloids or (PA,GT,NI,SV,HN,
derivatives NZ,SG)
11 0 醫藥製劑，含有愛托 Medicaments, containing KGM 522 522

啡因及其異構物、酯 Etorphine , and its isomer,
類、醚類及鹽類者 esters, ethers, salts
12 9 醫藥製劑，含有嗎啡 Medicaments, containing KGM 522 522

及其異構物、酯類、 Morphine , and its isomer,
醚類及鹽類者 esters, ethers, salts
13 8 醫藥製劑，含有二氫 Medicaments, containing KGM 522 522

嗎啡酮及其異構物、 Hydromorphone , and its
酯類、醚類及鹽類者 isomer, esters, ethers, salts
14 7 醫藥製劑，含有羥二 Medicaments, containing KGM 522 522

氫可待因酮（羥可酮 Oxycodone , and its isomer,
）及其異構物、酯類 esters, ethers, salts
、醚類及鹽類者
15 6 醫藥製劑，含有丁基 Medicaments, containing KGM 522 522

原啡因及其異構物、 Buprenorphine , and its
酯類、醚類及鹽類者 isomer, esters, ethers, salts
19 2 其他鴉片類製劑 Other opium and opium KGM 522 522

alkaloids preparations
20 9 印度大麻類製劑 Cannabis indica KGM 522 522

preparations
542 Ch. 30 542

國定稅率
Tariff Rate
碼 Unit 規
30 7 古柯鹼類製劑 Cocaine alkaloids KGM 522 522

preparations
40 5 其他麻醉藥品製劑 Other narcotics preparations KGM 522 522
50 2 麻醉藥品解毒藥製劑 Medicaments, antidotes for KGM 503 523

narcotics MW0

生物鹼或其衍生物者 containing alkaloids or MW0
derivatives
3004.50 其他，含有維他命或第 Other, containing vitamins or

２９３６節之其他產品 other products of heading
29.36
3004.50.00 00 9 其他醫藥製劑，含有維 Other medicaments, KGM 免稅Free 免稅Free 20% 818 801
他命或第２９３６節之 containing vitamins or other (PA,GT,NI,SV,HN, MW0
3004.60 其他，含有本章目註二 Other, containing antimalarial

所述之抗瘧疾主要有效 active principles described in
成分 Subheading Note 2 to this
Chapter
3004.60.00 00 7 其他醫藥製劑，含有本 Other medicaments, KGM 免稅Free 免稅Free 10% 804 801
章目註二所述之抗瘧疾 containing antimalarial active (PA,GT,NI,SV,HN, MP1
主要有效成分者 principles described in NZ,SG)
Subheading Note 2 to this
Chapter
3004.90.10 麻醉劑 Anesthetics 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 醫藥製劑，含有硫美 Medicaments,containing KGM 522 522
妥者（包括異構物、 thiamylal,5-allyl-5-(1- MW0
酯類、醚類及鹽類） methylbutyl)-2-
thiobarbiturates, including:
Isomers, Esters, Ethers,
Salts
20 5 醫藥製劑，含有愷他 Medicaments, containing KGM 522 522

命及其異構物、酯類 Ketamine , and its isomer, MW0
、醚類及鹽類者 esters, ethers, salts
30 3 醫藥製劑，含有丙泊 Medicaments, containing KGM 522 522

酚及其異構物、酯類 Propofol , and its isomer, MW0
90 0 其他麻醉劑 Other anesthetics KGM 802 804

MW0
3004.90.20 00 7 血液代用品與血漿代用 Substitutes of blood, KGM 免稅Free 免稅Free 免稅Free 802 523
品及基因重組製劑 substitutes of plasma and (PA,GT,NI,SV,HN, MW0
preparations of gennetic NZ,SG)
recombinants
3004.90.30 00 5 營養與電解質液 Nutrients and electrolytes KGM 免稅Free 免稅Free 10% 802 801
(PA,GT,NI,SV,HN,
NZ,SG)
3004.90.40 00 3 洗腎用清洗液，具有劑 Hemodialysis concentrate, KGM 免稅Free 免稅Free 10% 802 523
量或零售包裝式樣者 put up in measured doses or (PA,GT,NI,SV,HN,
in forms or packings for NZ,SG)
retail sale
543 Ch. 30 543

國定稅率
Tariff Rate
碼 Unit 規
3004.90.50 00 0 磺胺藥 Antibacterial, sulfa drugs KGM 免稅Free 免稅Free 20% 802 801
NZ,SG)
3004.90.61 00 7 中藥酒劑 Chinese medicine wine KGM 20% 免稅Free 50% 505 523
(PA,NI,NZ,SG) 4%
(GT) 6.6% (SV,HN)
3004.90.69 00 9 其他中藥製劑 Other chinese medicine KGM 免稅Free 免稅Free 12.5% 814 523
preparations (PA,GT,NI,SV,HN, MW0
NZ,SG)
3004.90.71 00 5 抗癌藥 Anti-cancer preparations KGM 免稅Free 免稅Free 免稅Free 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
3004.90.72 00 4 抗人類免疫缺乏病毒感 Drugs for anti human KGM 免稅Free 免稅Free 10% 503 523
染用藥 immunodeficiency virus (PA,GT,NI,SV,HN,
(HIV) infections NZ,SG)
3004.90.80 00 4 農藥中毒解毒劑 Pesticide-poisoning cures KGM 免稅Free 免稅Free 免稅Free 802 523
(PA,GT,NI,SV,HN,
NZ,SG)
3004.90.91 00 1 抗排斥醫藥製劑 Immunosuppressive KGM 免稅Free 免稅Free 10% 804 801
NZ,SG)
3004.90.92 00 0 安瓿裝蒸餾水 Water, distilled, in ampoules KGM 免稅Free 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
3004.90.99 其他醫藥製劑（不包括 Other medicaments 免稅Free 免稅Free 10%
第３００２、 (excluding goods of heading (PA,GT,NI,SV,HN,
３００５或３００６節 30.02, 30.05 or 30.06) NZ,SG)
所列者），包含經混合 consisting of mixed or
或未混合產品供治療或 unmixed products for
預防疾病用，具有劑量 therapeutic or prophylactic
uses, put up in measured
（包括經皮給藥形態者
doses (including those in the
）或零售包裝式樣者 form of transdermal
administration systems) or in
forms or packings for retail
sale
10 1 抗過敏抗組織胺用藥 Drugs for KGM 804 804

antihypersensitivity and
antihistamine
21 8 醫藥製劑，含有西可 Medicaments, containing KGM 522 522

巴比妥者 secobarbital
22 7 醫藥製劑，含有異戊 Medicaments, containing KGM 522 522

巴比妥者 amobarbital
31 6 醫藥製劑，含有三唑 Medicaments, containing KGM 522 522

他（三唑侖）者 Triazolam
32 5 醫藥製劑，含有氟硝 Medicaments, containing KGM 522 522

西泮者 Flunitrazepam
33 4 醫藥製劑，含有氯甲 Medicaments, containing KGM 522 522

西泮（甲基樂耐平 Lormetazepam
）者
34 3 醫藥製劑，含有氟地 Medicaments, containing KGM 522 522

西泮（氟二氮平）者 Fludiazepam
35 2 醫藥製劑，含有舒樂 Medicaments, containing KGM 522 522

安定（伊疊唑侖）者 Estazolam
544 Ch. 30 544

國定稅率
Tariff Rate
碼 Unit 規
36 1 醫藥製劑，含有阿普 Medicaments, containing KGM 522 522

唑他（三氮二氮平 Alprazolam
）者
37 0 醫藥製劑，含有替馬 Medicaments, containing KGM 522 522

西泮（甲羥氮平）者 Temazepam
38 9 醫藥製劑，含有咪達 Medicaments, containing KGM 522 522

唑他（咪氟唑侖）者 Midazolam
41 4 醫藥製劑，含有特拉 Medicaments, containing KGM 522 522

嗎竇者 Tramadol
42 3 醫藥製劑，含有伯替 Medicaments, containing KGM 522 522

唑他者 Brotizolam
43 2 醫藥製劑，含有唑匹 Medicaments, containing KGM 522 522

可隆者 Zopiclone
44 1 玻璃體替代物 Viscoelastic material for KGM 504

ophthalmic surgery
45 0 醫藥製劑，含有札來 Medicaments, containing KGM 522 522

普隆者 Zaleplon MW0
46 9 醫藥製劑，含有佐沛 Medicaments, containing KGM 522 522

眠者 Zolpidem MW0
52 0 醫藥製劑，含有瑞吩 Medicaments, containing KGM 522 522

坦尼及其異構物、酯 Remifentanil, and its
53 9 醫藥製劑，含有阿華 Medicaments, containing KGM 522 522

吩坦尼及其異構物、 Alfentanyl , and its isomer,
酯類、醚類及鹽類者 esters, ethers, salts
54 8 醫藥製劑，含有吩坦 Medicaments, containing KGM 522 522

尼及其異構物、酯類 Fentanyl , and its isomer,
55 7 醫藥製劑，含有美沙 Medicaments, containing KGM 522 522

冬及其異構物、酯類 Methadone , and its isomer,
56 6 醫藥製劑，含有潘他 Medicaments, containing KGM 522 522

唑新及其異構物、酯 Pentazocine , and its
57 5 醫藥製劑，含有蘇吩 Medicaments, containing KGM 522 522

坦尼及其異構物、酯 Sufentanil , and its isomer,
58 4 醫藥製劑，含有四氫 Medicaments, containing KGM 522 522

大麻酚及其異構物、 Tetrahydrocannabinols, and
酯類、醚類及鹽類者 its isomer, esters, ethers,
salts
59 3 醫藥製劑，含有派醋 Medicaments, containing KGM 522 522

甲酯及其異構物、酯 Methylphenidate , and its
61 9 醫藥製劑，含有他噴 Medicaments, containing KGM 522 522

他竇及其異構物、酯 Tapentadol, and its isomers,
545 Ch. 30 545

國定稅率
Tariff Rate
碼 Unit 規
62 8 醫藥製劑，含有戊巴 Medicaments, containing KGM 522 522

比妥（不含異戊巴比 Pentobarbital(excluding
妥）及其異構物、酯 amobarbital), and its
63 7 醫藥製劑，含有硝甲 Medicaments, containing KGM 522 522

西泮（硝甲氮平）及 Nimetazepam , and its
其異構物、酯類、醚 isomer, esters, ethers, salts
類及鹽類者
64 6 醫藥製劑，含有巴比 Medicaments, containing KGM 522 522

妥及其異構物、酯類 Barbital , and its isomer,
65 5 醫藥製劑，含有溴西 Medicaments, containing KGM 522 522

泮（溴氮平）及其異 Bromazepam , and its
構物、酯類、醚類及 isomer, esters, ethers, salts
鹽類者
66 4 醫藥製劑，含有勞拉 Medicaments, containing KGM 522 522

西泮（樂耐平）及其 Lorazepam , and its isomer,
異構物、酯類、醚類 esters, ethers, salts
及鹽類者
67 3 醫藥製劑，含有美達 Medicaments, containing KGM 522 522

西泮（美達氮平）及 Medazepam , and its
類及鹽類者
68 2 醫藥製劑，含有甲丙 Medicaments, containing KGM 522 522

氨酯（美普巴邁）及 Meprobamate , and its
類及鹽類者
69 1 醫藥製劑，含有硝西 Medicaments, containing KGM 522 522

泮（耐妥眠）及其異 Nitrazepam , and its isomer,
構物、酯類、醚類及 esters, ethers, salts
鹽類者
71 7 醫藥製劑，含有去甲 Medicaments, containing KGM 522 522

西泮（原氮平）及其 Nordazepam , and its
異構物、酯類、醚類 isomer, esters, ethers, salts
及鹽類者
72 6 醫藥製劑，含有去甲 Medicaments, containing KGM 522 522

羥安定（歐沙氮平、 Oxazepam , and its isomer,
去甲羥氮平）及其異 esters, ethers, salts
鹽類者
73 5 醫藥製劑，含有噁唑 Medicaments, containing KGM 522 522

他（甲唑侖）及其異 Oxazolam , and its isomer,
鹽類者
74 4 醫藥製劑，含有匹嗎 Medicaments, containing KGM 522 522

啉（苯唑啉）及其異 Pemoline , and its isomer,
鹽類者
75 3 醫藥製劑，含有氯巴 Medicaments, containing KGM 522 522

占（甲酮氮平）及其 clobazam , and its isomer,
異構物、酯類、醚類 esters, ethers, salts
及鹽類者
546 Ch. 30 546

國定稅率
Tariff Rate
碼 Unit 規
76 2 醫藥製劑，含有氯硝 Medicaments, containing KGM 522 522

西泮（可那氮平、氯 Clonazepam , and its
硝氮平）及其異構物 isomer, esters, ethers, salts
、酯類、醚類及鹽類
者
77 1 醫藥製劑，含有氯拉 Medicaments, containing KGM 522 522

酸（氯氮平酸鹽）及 Clorazepate , and its
類及鹽類者
78 0 醫藥製劑，含有氯噁 Medicaments, containing KGM 522 522

唑他（氯唑侖）及其 Cloxazolam , and its
異構物、酯類、醚類 isomer, esters, ethers, salts
及鹽類者
79 9 醫藥製劑，含有安定 Medicaments, containing KGM 522 522

（二氮平）及其異構 Diazepam , and its isomer,
物、酯類、醚類及鹽 esters, ethers, salts
類者
81 5 醫藥製劑，含有氟安 Medicaments, containing KGM 522 522

定（氟路洛）及其異 Flurazepam , and its
構物、酯類、醚類及 isomer, esters, ethers, salts
鹽類者
82 4 醫藥製劑，含有普拉 Medicaments, containing KGM 522 522

西泮（環丙氮平）及 Prazepam , and its isomer,
其異構物、酯類、醚 esters, ethers, salts
類及鹽類者
83 3 醫藥製劑，含有莫待 Medicaments, containing KGM 522 522

芬寧及其異構物、酯 Modafinil , and its isomer,
84 2 醫藥製劑，含有美妥 Medicaments, containing KGM 522 522

芬諾及其異構物、酯 Butorphanol , and its
85 1 醫藥製劑，含有氯苄 Medicaments, containing KGM 522 522

雷司及其異構物、酯 Clobenzorex , and its
86 0 醫藥製劑，含有離胺 Medicaments, containing KGM 522 522

右旋安非他命及其異 Lisdexamphetamine , and
構物、酯類、醚類及 its isomer, esters, ethers,
鹽類者 salts
90 4 其他醫藥製劑〈不包 Other medicaments KGM 804 801

括第３００２、 (excluding goods of MP1
３００５或 heading 30.02, 30.05 or
３００６節所列者〉 30.06) consisting of mixed
包含經混合或未混合 or unmixed products for
產品供治療或預防疾 therapeutic or prophylactic
病用，具有劑量（包
doses (including those in
括經皮給藥形態者 the form of transdermal
）或零售包裝式樣者 administration systems) or
in forms or packings for
retail sale
547 Ch. 30 547

國定稅率
Tariff Rate
碼 Unit 規
3005 填塞料、紗布、繃帶及其 Wadding, gauze, bandages and

類似品（例如敷料、絆創 similar articles ( for example,
膏、膏藥），已塗浸藥物 dressings, adhesive plasters,
或製成零售包裝供內科、 poultices), impregnated or
外科、牙科或獸醫用者 coated with pharmaceutical
substances or put up in forms or
packings for retail sale for
medical, surgical, dental or
veterinary purposes
3005.10 粘敷料和其他具有粘層 Adhesive dressings and other

之物品 articles having an adhesive
layer
3005.10.10 00 5 外科用膠帶 Surgical adhesive tape KGM 免稅Free 免稅Free 7.5% 504
(PA,GT,NI,SV,HN,
NZ,SG)
3005.10.20 00 3 絆創膏 Adhesive plasters KGM 免稅Free 免稅Free 12.5% 504
NZ,SG)
3005.10.90 其他粘敷料和其他具有 Other adhesive dressings and 免稅Free 免稅Free 7.5%
粘層之物品 other articles having an (PA,GT,NI,SV,HN,
adhesive layer NZ,SG)
10 6 其他粘敷料和其他具 Other adhesive dressings KGM 503

有粘層之物品，含水 and other articles having an MW0
楊酸２％及以上者 adhesive layer, containing
salicylic acid 2% or more
90 9 其他粘敷料和其他具 Other adhesive dressings KGM 504

有粘層之物品 and other articles having an MP1
adhesive layer
3005.90.10 00 8 填塞料 Wadding KGM 免稅Free 免稅Free 7.5% 504

NZ,SG)
3005.90.20 00 6 藥用紗布 Absorbent gauze KGM 免稅Free 免稅Free 7.5% 504
(PA,GT,NI,SV,HN,
NZ,SG)
3005.90.30 00 4 繃帶 Bandage KGM 免稅Free 免稅Free 7.5% 504
(PA,GT,NI,SV,HN,
NZ,SG)
3005.90.40 藥用棉 Absorbent cotton 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 0 消毒用棉 Sterile cotton KGM 504
MW0
90 3 其他藥用棉 Other absorbent cotton KGM 504
MP1
3005.90.90 00 1 其他屬第３００５節之 Others articles of heading KGM 免稅Free 免稅Free 7.5% 504
貨品 30.05 (PA,GT,NI,SV,HN, MP1
NZ,SG)
3006 本章註四所指之醫藥用品 Pharmaceutical goods specified
in Note 4 to this Chapter
548 Ch. 30 548

國定稅率
Tariff Rate
碼 Unit 規
3006.10 已消毒外科手術用腸線 Sterile surgical catgut, similar

、類似已消毒外科縫合 sterile suture materials
材料（包括外科手術或 (including sterile absorbable
牙科用已消毒且具被吸 surgical or dental yarns) and
收性之紗線）和已消毒 sterile tissue adhesives for
之外科傷口閉合用組織 surgical wound closure; sterile
laminaria and sterile laminaria
黏合劑；已消毒昆布及
tents; sterile absorbable
已消毒昆布塞條；已消 surgical or dental
毒外科用或牙科用且可
吸收性之止血物質；無
論是否具被吸收性之外
科或牙科用已消毒黏附
阻隔層
3006.10.10 00 4 已消毒外科手術用腸線 Sterile surgical catgut, KGM 免稅Free 免稅Free 10% 504
、類似已消毒外科縫合 similar sterile suture (PA,GT,NI,SV,HN,
材料（包括外科手術或 materials (including sterile NZ,SG)
牙科用已消毒且具被吸 absorbable surgical or dental
收性之紗線）和已消毒 yarns) and sterile tissue
之外科傷口閉合用組織 adhesives for surgical wound
closure
黏合劑
3006.10.20 00 2 已消毒昆布及已消毒昆 Sterile laminaria and sterile KGM 免稅Free 免稅Free 10% 504
布塞條 laminaria tents (PA,GT,NI,SV,HN, MW0
NZ,SG)
3006.10.31 00 9 已消毒外科用或牙科用 Sterile absorbable surgical or KGM 免稅Free 免稅Free 10% 504
，具吸收性之止血物質 dental haemostatics, of cotton (PA,GT,NI,SV,HN, MW0
，棉製 NZ,SG)
3006.10.39 00 1 已消毒外科用或牙科用 Sterile absorbable surgical or KGM 免稅Free 免稅Free 10% 504
，具吸收性之止血物質 dental haemostatics, of other (PA,GT,NI,SV,HN, MW0
，其他材料製 materials NZ,SG)
3006.10.40 00 8 無論是否具被吸收性之 sterile surgical or dental KGM 4.9% 免稅Free 5% 804

外科或牙科用已消毒黏 adhesion barriers, whether or (PA,GT,NI,SV,HN,
附阻隔層 not absorbable NZ,SG)
3006.20 血型分類試藥 Blood-grouping reagents
3006.20.00 00 4 血型分類試藥 Blood-grouping reagents KGM 免稅Free 免稅Free 10% 815

(PA,GT,NI,SV,HN,
NZ,SG)
3006.30 Ｘ光檢驗用不透光製劑 Opacifying preparations for X-
；專供病人用之診斷用 ray examinations; diagnostic
試藥 reagents designed to be
administered to the patient
3006.30.00 00 2 Ｘ光檢驗用不透光製劑 Opacifying preparations for KGM 免稅Free 免稅Free 10% 802 523
；專供病人用之診斷用 X-ray examinations; (PA,GT,NI,SV,HN,
試藥 diagnostic reagents designed NZ,SG)
to be administered to the
patient
3006.40 牙科用粘固劑及填充物 Dental cements and other

；骨骼再建粘固劑 dental fillings; bone
reconstruction cements
3006.40.10 00 8 牙科用粘固劑及填充物 Dental cements and other KGM 免稅Free 免稅Free 15% 504
dental fillings (PA,GT,NI,SV,HN,
NZ,SG)
3006.40.20 00 6 骨骼再建粘固劑 Bone reconstruction cements KGM 免稅Free 免稅Free 10% 504
(PA,GT,NI,SV,HN,
NZ,SG)
3006.50 急救箱及急救設備 First-aid boxes and kits
549 Ch. 30 549

國定稅率
Tariff Rate
碼 Unit 規
3006.50.10 00 5 急救箱 First-aid boxes KGM 免稅Free 免稅Free 12.5% MW0

(PA,GT,NI,SV,HN,
NZ,SG)
3006.50.20 00 3 急救設備 First-aid kits KGM 免稅Free 免稅Free 10% 504
NZ,SG)
3006.60 以荷爾蒙、第 Chemical contraceptive
２９３７節之其他產品 preparations based on
或殺精蟲劑為基料之化 hormones, on other products of
學避孕製劑 heading 29.37 or on
spermicides
3006.60.00 00 5 以荷爾蒙、第 Chemical contraceptive KGM 免稅Free 免稅Free 10% 802 523
２９３７節之其他產品 preparations based on (PA,GT,NI,SV,HN,
或殺精蟲劑為基料之化 hormones, on other products NZ,SG)
學避孕製劑 of heading 29.37 or on
spermicides
3006.70 膠狀製品，設計用於人 Gel preparations designed to

獸醫藥品，供作外科手 be used in human or veterinary
術或體檢時身體局部潤 medicine as a lubricant for
滑劑，或供作身體與醫 parts of the body for surgical
療器械間之偶合劑 operations or physical
examinations or as a coupling
agent between the body and
medical instruments
3006.70.00 00 3 膠狀製品，設計用於人 Gel preparations designed to KGM 5% 免稅Free 5% 804

獸醫藥品，供作外科手 be used in human or (PA,GT,NI,SV,HN,
術或體檢時身體局部潤 veterinary medicine as a NZ,SG)
滑劑，或供作身體與醫 lubricant for parts of the
療器械間之偶合劑 body for surgical operations
or physical examinations or
as a coupling agent between
the body and medical
instruments
－其他： - Other
3006.91 可辨識供人工造口術用 Appliances identifiable for

之物品 ostomy use
3006.91.00 00 8 可辨識供人工造口術用 Appliances identifiable for KGM 5% 免稅Free 5% 804

之物品 ostomy use (PA,GT,NI,SV,HN,
NZ,SG)
3006.92 報廢醫藥品 Waste pharmaceuticals
3006.92.00 00 7 報廢醫藥品 Waste pharmaceuticals KGM 0.5% 免稅Free 5% 551 531

(PA,GT,NI,SV,HN,
NZ,SG)
550 Ch. 30 550

第３１章　 CHAPTER 31
肥料 FERTILISERS

（甲）第0511節之動物血； (a) Animal blood of heading 05.11;
（乙）符合化學上定義之化合物〔符合下列註二（甲）、 (b) Separate chemically defined compounds (other than those
三（甲）、四（甲）或五規定者除外〕；或 answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5
below); or
（丙）已培養之氯化鉀結晶體（光學元件除外）其每顆重 (c) Cultured potassium chloride crystals (other than optical
量不低於2.5公克者（第3824節）；氯化鉀之光學原 elements) weighing not less than 2.5 g each, of heading
件（第9001節）。 38.24; optical elements of potassium chloride (heading
90.01).
二、第3102節僅適用於下列各項物品，但以其形式或包裝 2.- Heading 31.02 applies only to the following goods,
與第3105節所述不同者為限： provided that they are not put up in the forms or packages
described in heading 31.05 :
（甲）物品之合於下列任何一項規格者： (a) Goods which answer to one or other of the descriptions
given below :
（1）硝酸鈉，不論純粹與否； (1) Sodium nitrate, whether or not pure;
（2）硝酸銨，不論純粹與否； (2) Ammonium nitrate, whether or not pure;
（3）硫酸銨與硝酸銨之複鹽，不論純粹與否； (3) Double salts, whether or not pure, of ammonium

sulphate and ammonium nitrate;
（4）硫酸銨，不論純粹與否； (4) Ammonium sulphate, whether or not pure;
（5）硝酸鈣及硝酸銨之複鹽（不論純粹與否）或混 (5) Double salts (whether or not pure) or mixtures of

合物； calcium nitrate and ammonium nitrate;
（6）硝酸鈣與硝酸鎂之複鹽（不論純粹與否）或混 (6) Double salts (whether or not pure) or mixtures of

合物； calcium nitrate and magnesium nitrate;
（7）氰氮化鈣，不論純粹或經油處理與否； (7) Calcium cyanamide, whether or not pure or treated

with oil;
（8）尿素，不論純粹與否。 (8) Urea, whether or not pure.
（乙）含有上列（甲）項任何物品混合物之肥料。 (b) Fertilisers consisting of any of the goods described in (a)
above mixed together.
（丙）含有氯化銨或含有上列（甲）或（乙）項任何物品 (c) Fertilisers consisting of ammonium chloride or of any of
與白堊、石膏或其他無機非肥料物質混合之肥料。 the goods described in (a) or (b) above mixed with chalk,
gypsum or other inorganic non-fertilising substances.
（丁）含有上列（甲）（2）或（甲）（8）項中物品或其 (d) Liquid fertilisers consisting of the goods of subparagraph
混合品之液體肥料且在水或氨溶液中者。 (a) (2) or (8) above, or of mixtures of those goods, in an
aqueous or ammoniacal solution.
三、第3103節僅適用於下列各項物品，但以其形式或包裝 3.- Heading 31.03 applies only to the following goods,
與第3105節所述不同者為限： provided that they are not put up in the forms or packages
（甲）物品之合於下列任何一項者： (a) Goods which answer to one or other of the descriptions
given below :
（1）鹼性溶渣； (1) Basic slag;
（2）第2510節之天然磷酸鹽，經煆燒或較去除不純 (2) Natural phosphates of heading 25.10, calcined or

物更進一步之熱處理者； further heat-treated than for the removal of impurities;
（3）過磷酸鹽（單、雙倍或三倍者）； (3) Superphosphates (single, double or triple);
（4）正磷酸氫鈣含氟重量以乾基計算不低於0.2％ (4) Calcium hydrogenorthophosphate containing not less

者。 than 0.2 % by weight of fluorine calculated on the dry
551 Ch. 31 551
anhydrous product.
（乙）以上列（甲）項任何各物品混合之肥料，而無氟含 (b) Fertilisers consisting of any of the goods described in (a)
量限制者。 above mixed together, but with no account being taken of
the fluorine content limit.
（丙）含有上列（甲）項或（乙）項任何物品，與白堊、 (c) Fertilisers consisting of any of the goods described in (a)
石膏或其他無機非肥料物質混合之肥料，而無氟含 or (b) above, but with no account being taken of the
量限制者。 fluorine content limit, mixed with chalk, gypsum or other
inorganic non-fertilising substances.
四、第3104節僅適用於下列各項物品，但以其形式或包裝 4.- Heading 31.04 applies only to the following goods,
與第3105節規定不同者為限： provided that they are not put up in the forms or packages
（甲）物品合於下列任何一項者： (a) Goods which answer to one or other of the descriptions
given below :
（1）天然粗鉀鹽（例如光鹵石、鉀鹽鎂礬及鉀鹽 (1) Crude natural potassium salts (for example, carnallite,
石）； kainite and sylvite);
（2）氯化鉀，不論純粹與否，但具有上列註一 (2) Potassium chloride, whether or not pure, except as

（丙）項規定者除外； provided in Note 1 (c) above;
（3）硫酸鉀，不論純粹與否； (3) Potassium sulphate, whether or not pure;
（4）硫酸鉀鎂，不論純粹與否。 (4) Magnesium potassium sulphate, whether or not pure.
（乙）以上列（甲）項任何各品混合之肥料。 (b) Fertilisers consisting of any of the goods described in (a)
above mixed together.
五、正磷酸二氫銨（磷酸一銨）及正磷酸氫二銨（磷酸二 5.- Ammonium dihydrogenorthophosphate (monoammonium
銨），不論是否純粹，及其混合物應歸入第3105節。 phosphate) and diammonium hydrogen-orthophosphate
(diammonium phosphate), whether or not pure, and
intermixtures thereof, are to be classified in heading
31.05.
六、第3105節所稱「其他肥料」僅適用於含構成肥料要素 6.- For the purposes of heading 31.05, the term “ other
即氮、磷、鉀三種中至少有其一之肥料產品。 fertilisers ” applies only to products of a kind used as
fertilisers and containing, as an essential constituent, at
least one of the fertilising elements nitrogen, phosphorus
or potassium.
552 Ch. 31 552

國定稅率
Tariff Rate
碼 Unit 規
3101 不論是否經混合或化學處 Animal or vegetable fertilisers,

理之動植物肥料；動植物 whether or not mixed together or
產品經混合或化學處理製 chemically treated; fertilisers
成之肥料 produced by the mixing or
chemical treatment of animal or
vegetable products
3101.00 不論是否經混合或化學 Animal or vegetable fertilisers,

處理之動植物肥料；動 whether or not mixed together
植物產品經混合或化學 or chemically treated;
處理製成之肥料 fertilisers produced by the
mixing or chemical treatment
of animal or vegetable
products
3101.00.10 00 0 糞肥 Dung TNE 免稅Free 免稅Free 免稅Free 403

NZ,SG) MW0
3101.00.20 00 8 鳥糞（石） Guano TNE 免稅Free 免稅Free 免稅Free 403
NZ,SG)
3101.00.90 其他不論是否經混合或 Other animal or vegetable 免稅Free 免稅Free 5%
化學處理之動植物肥料 fertilisers, whether or not (PA,GT,NI,SV,HN,
；動植物產品經混合或 mixed together or chemically NZ,SG)
化學處理製成之肥料 treated; fertilisers produced
by the mixing or chemical
treatment of animal or
vegetable products
10 1 其他動物或植物及其 Other animal or vegetable TNE 403

混合之肥料，未經化 fertilisers, and fertilisers B01
學處理者 produced by the mixing of
animal or vegetable
products, not chemically
treated
20 9 其他動物或植物及其 Other animal or vegetable TNE 403

混合之肥料，經化學 fertilisers, and fertilisers
處理者 produced by the mixing of
animal or vetetable
products, chemically treated
3102 礦物或化學氮肥 Mineral or chemical fertilisers,

nitrogenous
3102.10 尿素，不論是否為水溶 Urea, whether or not in

液 aqueous solution
3102.10.10 00 7 尿素，肥料用 Urea, for fertilisers use TNE 免稅Free 免稅Free 4% 403 441
(PA,GT,NI,SV,HN,
NZ,SG)
3102.10.20 00 5 裹覆尿素 Urea, coated TNE 免稅Free 免稅Free 5% 403 441
(PA,GT,NI,SV,HN,
NZ,SG)
3102.10.90 00 0 其他尿素 Other urea TNE 免稅Free 免稅Free 5% 508 441
(PA,GT,NI,SV,HN,
NZ,SG)
－硫酸銨；硫酸銨及硝 -Ammonium sulphate; double
酸銨之複鹽及混合物︰ salts and mixtures of
ammonium sulphate and
ammonium nitrate:
3102.21 硫酸銨 Ammonium sulphate
3102.21.10 00 4 硫酸銨，肥料用 Ammonium sulphate, for TNE 免稅Free 免稅Free 4% 403 441
fertiliser use (PA,GT,NI,SV,HN,
NZ,SG)
553 Ch. 31 553

國定稅率
Tariff Rate
碼 Unit 規
3102.21.90 00 7 其他硫酸銨 Other ammonium sulphate TNE 免稅Free 免稅Free 5% 508

NZ,SG)
3102.29.00 00 8 硫酸銨及硝酸銨之複鹽 Double salts and mixtures of TNE 免稅Free 免稅Free 5% 403 441
及混合物 ammonium sulphate and (PA,GT,NI,SV,HN,
ammonium nitrate NZ,SG)
3102.30 硝酸銨，不論是否為水 Ammonium nitrate, whether or

溶液 not in aqueous solution
3102.30.10 00 3 硝酸銨，肥料用 Ammonium nitrate, for TNE 免稅Free 免稅Free 4% 403

NZ,SG)
3102.30.90 00 6 其他硝酸銨 Other ammonium nitrate TNE 免稅Free 免稅Free 5% MW0
(PA,GT,NI,SV,HN,
NZ,SG)
3102.40 硝酸銨與碳酸鈣或與其 Mixtures of ammonium nitrate
他無機非肥料物質之混 with calcium carbonate or
合物 other inorganic non-fertilising
substances
3102.40.00 00 3 硝酸銨與碳酸鈣或與其 Mixtures of ammonium TNE 免稅Free 免稅Free 5% 403

他無機非肥料物質之混 nitrate with calcium (PA,GT,NI,SV,HN,
合物 carbonate or other inorganic NZ,SG)
non-fertilising substances
3102.50 硝酸鈉 Sodium nitrate
3102.50.10 00 8 硝酸鈉，肥料用 Sodium nitrate, for fertiliser TNE 免稅Free 免稅Free 4% 403
use (PA,GT,NI,SV,HN,
NZ,SG)
3102.50.90 00 1 其他硝酸鈉 Other sodium nitrate TNE 免稅Free 免稅Free 1% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3102.60 硝酸鈣與硝酸銨之複鹽 Double salts and mixtures of
及混合物 calcium nitrate and ammonium
nitrate
3102.60.00 00 8 硝酸鈣與硝酸銨之複鹽 Double salts and mixtures of TNE 免稅Free 免稅Free 5% 403
及混合物 calcium nitrate and (PA,GT,NI,SV,HN,
ammonium nitrate NZ,SG)
3102.80 尿素與硝酸銨之混合物 Mixtures of urea and

，存於水或銨溶液者 ammonium nitrate in aqueous
or ammoniacal solution
3102.80.00 00 4 尿素與硝酸銨之混合物 Mixtures of urea and TNE 免稅Free 免稅Free 5% 403 441
，存於水或銨溶液者 ammonium nitrate in aqueous (PA,GT,NI,SV,HN,
or ammoniacal solution NZ,SG)
3102.90 其他，包括未在上述各 Other, including mixtures not

項列舉之混合物 specified in the foregoing
subheadings
3102.90.00 其他礦物或化學氮肥 Other mineral or chemical 免稅Free 免稅Free 5%

，包括未在上述各項列 fertilisers, nitrogenous, (PA,GT,NI,SV,HN,
舉之混合物 including mixtures NZ,SG)
notspecified in the foregoing
subheadings
10 0 尿素硫酸銨（脲硫酸 Urea ammonium sulphate TNE 403 441

銨）
21 7 氰氮化鈣，肥料用 Calcium cyanamide, for TNE 403

fertiliser use
554 Ch. 31 554

國定稅率
Tariff Rate
碼 Unit 規
29 9 其他氰氮化鈣 Other calcium cyanamide TNE MW0
90 3 其他礦物或化學氮肥 Other mineral or chemical TNE 403 441

，包括未在上述各項 fertilisers, nitrogenous,
列舉之混合物 including mixtures not
specified in the foregoing
subheadings
3103 礦物或化學磷肥 Mineral or chemical fertilisers,

phosphatic
－過磷酸鹽 - Superphosphates :
3103.11 含有以重量計大於或等 Containing by weight 35 % or

於３５％之五氧化二磷 more of diphosphorus
（P2O5）者 pentaoxide (P2O5)
3103.11.00 00 7 過磷酸鹽，含有以重量 Superphosphates，containin TNE 免稅Free 免稅Free 5% 403 441

計大於或等於３５％之 g by weight 35 % or more of (PA,GT,NI,SV,HN,
五氧化二磷（P2O5）者 diphosphorus pentaoxide NZ,SG)
(P2O5)
3103.19.00 00 9 其他過磷酸鹽 Other superphosphates TNE 免稅Free 免稅Free 5% 403 441

(PA,GT,NI,SV,HN,
NZ,SG)
3103.90.00 00 1 其他礦物或化學磷肥 Other mineral or chemical TNE 免稅Free 免稅Free 5% 403 441
，包括未在上述各項列 fertilisers, phosphatic, (PA,GT,NI,SV,HN,
舉之混合物 including mixtures not NZ,SG)
subheadings
3104 礦物或化學鉀肥 Mineral or chemical fertilisers,

potassic
3104.20 氯化鉀 Potassium chloride
3104.20.10 00 3 氯化鉀，肥料用 Potassium chloride, for TNE 免稅Free 免稅Free 免稅Free 403 441
NZ,SG)
3104.20.90 00 6 其他氯化鉀 Other potassium chloride TNE 免稅Free 免稅Free 免稅Free 508 441
(PA,GT,NI,SV,HN,
NZ,SG)
3104.30 硫酸鉀 Potassium sulphate
3104.30.10 00 1 硫酸鉀，肥料用 Potassium sulphate, for TNE 免稅Free 免稅Free 免稅Free 403
NZ,SG)
3104.30.90 00 4 其他硫酸鉀 Other potassium sulphate TNE 免稅Free 免稅Free 免稅Free 508
NZ,SG)
3104.90.10 00 8 硫酸鉀鎂（不論純粹與 Potassium magnesium TNE 免稅Free 免稅Free 免稅Free 403

否） sulphate (whether or not (PA,GT,NI,SV,HN,
pure) NZ,SG)
3104.90.90 其他礦物或化學鉀肥 Other mineral or chemical 免稅Free 免稅Free 免稅Free

，包括未在上述各項列 fertilisers, potassic including (PA,GT,NI,SV,HN,
舉之混合物 mixtures not specified in the NZ,SG)
foregoing subheadings
555 Ch. 31 555

國定稅率
Tariff Rate
碼 Unit 規
10 9 光鹵石、鉀鹽石及其 Carnallite, sylvite and other TNE

他天然粗鉀鹽 crude natural potassium
salts
90 2 其他礦物或化學鉀肥 Other mineral or chemical TNE 403 441

，包括未在上述各項 fertilisers, potassic
列舉之混合物 including mixtures not
subheadings
3105 礦物或化學肥料內含有肥 Mineral or chemical fertilisers

料三要素氮、磷、鉀中之 containing two or three of the
兩種或三種者；其他肥料 fertilising elements nitrogen,
；本章所載貨品之屬錠劑 phosphorus and potassium; other
或類似形狀者，或其包裝 fertilisers; goods of this Chapter
毛重不超過１０公斤者 in tablets or similar forms or in
packages of a gross weight not
exceeding 10 kg
3105.10 本章所載貨品屬錠劑或 Goods of this Chapter in

類似形狀或其包裝毛重 tablets or similar forms or in
不超過１０公斤者 packages of a gross weight not
exceeding 10 kg
3105.10.00 本章所載貨品屬錠劑或 Goods of this chapter in 免稅Free 免稅Free 5%

類似形狀或其包裝毛重 tablets or similar forms or in (PA,GT,NI,SV,HN,
不超過１０公斤者 packages of a gross weight NZ,SG)
not exceeding 10 kg
10 4 本章所載貨品屬錠劑 Goods of this chapter in TNE 403

或類似形狀或其包裝 tablets or similar forms or
毛重不超過10公斤者 in packages of a gross
，不含有機肥料者 weight not exceeding
10KG, excluding organic
fertiliser
90 7 其他本章所載貨品屬 Other goods of this chapter TNE 403

錠劑或類似形狀或其 in tablets or similar forms B01
包裝毛重不超過10公 or in packages of a gross
斤者 weight not exceeding 10KG
3105.20 礦物或化學肥料，含有 Mineral or chemical fertilisers

肥料三要素氮、磷、鉀 containing the three fertilising
者 elements nitrogen, phosphorus
and potassium
3105.20.00 00 4 礦物或化學肥料，含有 Mineral or chemical TNE 免稅Free 免稅Free 4% 403 441

肥料三要素氮、磷、鉀 fertilisers containing the three (PA,GT,NI,SV,HN,
者 fertilising elements nitrogen, NZ,SG)
phosphorus and potassium
3105.30 正磷酸氫二銨（磷酸二 Diammonium

銨） hydrogenorthophosphate
(diammonium phosphate)
3105.30.00 00 2 正磷酸氫二銨（磷酸二 Diammonium TNE 免稅Free 免稅Free 4% 508

銨） hydrogenorthophosphate (PA,GT,NI,SV,HN,
(diammonium phosphate) NZ,SG)
3105.40 正磷酸二氫銨（磷酸一 Ammonium

銨）及與正磷酸氫二銨 dihydrogenorthophosphate
（磷酸二銨）之混合物 (monoammonium phosphate)
and mixtures thereof with
diammonium
(diammonium phosphate)
556 Ch. 31 556

國定稅率
Tariff Rate
碼 Unit 規
3105.40.00 00 0 正磷酸二氫銨（磷酸一 Ammonium TNE 免稅Free 免稅Free 4% 508

銨）及與正磷酸氫二銨 dihydrogenorthophosphate (PA,GT,NI,SV,HN,
（磷酸二銨）之混合物 (monoammonium phosphate) NZ,SG)
and mixtures thereof with
diammonium
－其他礦物或化學肥料 -Other mineral or chemical

，含有兩種肥料要素氮 fertilisers containing the two
及磷者︰ fertilising elements nitrogen
and phosphorus:
3105.51 含有硝酸鹽及磷酸鹽者 Containing nitrates and

phosphates
3105.51.00 00 6 其他礦物或化學肥料 Other mineral or chemical TNE 免稅Free 免稅Free 4% 403 441
，含有硝酸鹽及磷酸鹽 fertilisers containing nitrates (PA,GT,NI,SV,HN,
者 and phosphates NZ,SG)
3105.59.00 00 8 其他礦物或化學肥料 Other mineral or chemieal TNE 免稅Free 免稅Free 5% 403 441
，含有兩種肥料要素氮 fertilisers containing the two (PA,GT,NI,SV,HN,
及磷者 fertilising elements nitrogen NZ,SG)
and phosphorus
3105.60 礦物或化學肥料，含有 Mineral or chemical fertilisers

兩種肥料要素磷及鉀者 containing the two fertilising
elements phosphorus and
potassium
3105.60.00 00 5 礦物或化學肥料，含有 Mineral or chemical TNE 免稅Free 免稅Free 5% 403 441

兩種肥料要素磷及鉀者 fertilisers containing the two (PA,GT,NI,SV,HN,
fertilising elements NZ,SG)
phosphours and potassium
3105.90.00 其他肥料 Other fertilisers 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 7 根瘤菌接種劑 Inoculant of nodule bacteria TNE B01
90 0 其他肥料 Other fertilisers TNE 403 441

B01
557 Ch. 31 557

第３２章　 CHAPTER 32
鞣革或染色用萃取物；鞣酸及其衍生物；染料 TANNING OR DYEING EXTRACTS; TANNINS AND
、顏料及其他著色料；漆類及凡立水；油灰及 THEIR DERIVATIVES; DYES, PIGMENTS AND
其他灰泥；墨類 OTHER COLOURING MATTER; PAINTS AND
VARNISHES; PUTTY AND OTHER MASTICS; INKS

（甲）符合化學上定義之個別元素或化合物（但屬於第 (a) Separate chemically defined elements or compounds
3203及3204節者，及第3206節之無機性產品用作發 (except those of heading 32.03 or 32.04, inorganic
光劑者，由熔化石英或其他熔化氧化矽製得之玻璃 products of a kind used as luminophores (heading 32.06),
呈第3207節所述狀態者，及第3212節之零售包裝染 glass obtained from fused quartz or other fused silica in
料或其他色料除外）； the forms provided for in heading 32.07, and also dyes and
other colouring matter put up in forms or packings for
retail sale, of heading 32.12);
（乙）屬於第2936至2939、2941或3501至3504節之鞣酸鹽 (b) Tannates or other tannin derivatives of products of
或其他單寧衍生物者；或 headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
（丙）土瀝青膠泥及其他瀝青膠泥（第2715節）。 (c) Mastics of asphalt or other bituminous mastics (heading
27.15).
二、第3204節包括已安定重氮鹽與供製造偶氮染料用耦合 2.- Heading 32.04 includes mixtures of stabilised diazonium
物之混合物。 salts and couplers for the production of azo dyes.
三、第3203、3204、3205及3206節也包括以著色料為基料 3.- Headings 32.03, 32.04, 32.05 and 32.06 apply also to
之調製品（例如第3206節包括以第2530節或第28章之 preparations based on colouring matter (including, in the
著色顏料，金屬片及金屬粉為基料之調製品）用作著 case of heading 32.06, colouring pigments of heading
色材料、或作著色料調製品之成份用者，但以上各節 25.30 or Chapter 28, metal flakes and metal powders), of
並不包括經分散於非水性媒質中，呈液狀或膏狀之製 a kind used for colouring any material or used as
漆原料，如瓷漆（第3212節）或第3207、3208、 ingredients in the manufacture of colouring preparations.
3209、3210、3212、3213或3215節所列之其他調製品 The headings do not apply, however, to pigments
。 dispersed in non-aqueous media, in liquid or paste form,
of a kind used in the manufacture of paints, including
enamels (heading 32.12), or to other preparations of
heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
四、第3208節包括以第3901至3913節之任何產品溶於揮發 4.- Heading 32.08 includes solutions (other than collodions)
性有機溶劑所成之溶液（膠棉除外），但以溶劑重量 consisting of any of the products specified in headings
超過溶液重量百分之五十為限。 39.01 to 39.13 in volatile organic solvents when the
weight of the solvent exceeds 50 % of the weight of the
solution.
五、本章所稱「著色料」不包括用作油畫顏料塗料之產品 5.- The expression “ colouring matter ” in this Chapter
，不論其適合於彩色膠畫與否。 does not include products of a kind used as extenders in
oil paints, whether or not they are also suitable for
colouring distempers.
六、第3212節所稱「燙印箔」僅適用於作印刷用途之薄片 6.- The expression “ stamping foils ” in heading 32.12
，例如書籍封面、帽帶等且包含： applies only to thin sheets of a kind used for printing, for
example, book covers or hat bands, and consisting of :
（甲）金屬粉（包括貴金屬粉）或顏料以膠、明膠或其他 (a) Metallic powder (including powder of precious metal) or
黏合劑凝集者；或 pigment, agglomerated with glue, gelatin or other binder;
or
（乙）金屬（包括貴金屬）或顏料，沉澱於任何材料之支 (b) Metal (including precious metal) or pigment, deposited on
撐片上者。 a supporting sheet of any material.
558 Ch. 32 558

國定稅率
Tariff Rate
碼 Unit 規
3201 植物性鞣革用萃取物；單 Tanning extracts of vegetable

寧及其鹽類、醚類、酯類 origin; tannins and their salts,
及其他衍生物 ethers, esters and other
derivatives
3201.10 白堅木膏 Quebracho extract
3201.10.00 00 9 白堅木膏 Quebracho extract KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3201.20 荊樹皮膏 Wattle extract
3201.20.00 00 7 荊樹皮膏 Wattle extract KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3201.90.10 00 0 單寧酸及其衍生物 Tannic acid and their KGM 免稅Free 免稅Free 2.5% 508
NZ,SG)
3201.90.20 00 8 橡樹膏、栗樹膏 Oak or chestnut extract KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3201.90.90 00 3 其他植物性鞣革用萃取 Other tanning extracts of KGM 免稅Free 免稅Free 2.5%
物 vegerable origin (PA,GT,NI,SV,HN,
NZ,SG)
3202 合成有機鞣料；無機鞣料 Synthetic organic tanning
；鞣料製品，不論是否包 substances; inorganic tanning
括天然鞣料；鞣前處理用 substances; tanning preparations,
酵素製劑 whether or not containing
natural tanning substances;
enzymatic preparations for pre-
tanning
3202.10 合成有機鞣料 Synthetic organic tanning

substances
3202.10.00 00 8 合成有機鞣料 Synthetic organic tanning KGM 免稅Free 免稅Free 2.5%

substances (PA,GT,NI,SV,HN,
NZ,SG)
3202.90.10 00 9 合成無機鞣料 Synthetic inorganic tanning KGM 免稅Free 免稅Free 2.5%

substances (PA,GT,NI,SV,HN,
NZ,SG)
3202.90.20 00 7 鞣革前處理用酵素製劑 Enzymatic preparations for KGM 免稅Free 免稅Free 2.5%
pre-tanning (PA,GT,NI,SV,HN,
NZ,SG)
3202.90.30 00 5 鞣料製品，不論是否包 Tanning preparations, KGM 免稅Free 免稅Free 2.5%
括天然鞣料 whether or not containing (PA,GT,NI,SV,HN,
natural tanning substances NZ,SG)
3203 植物性或動物性著色料 Colouring matter of vegetable or

（包括染色用萃取物，但 animal origin (including dyeing
動物碳黑除外），不論是 extracts but excluding animal
否符合化學上定義；本章 black), whether or not
註三所述之以植物性或動 chemically defined; preparations
物性著色料為基料之調製 as specified in Note 3 to this
Chapter based on colouring
品
matter of vegetable or animal
origin
559 Ch. 32 559

國定稅率
Tariff Rate
碼 Unit 規
3203.00 植物性或動物性著色料 Colouring matter of vegetable

（包括染色用萃取物 or animal origin (including
，但動物碳黑除外 dyeing extracts but excluding
），不論是否符合化學 animal black), whether or not
定義；本章註三所述之 chemically defined;
以植物性或動物性著色 preparations as specified in
Note 3 to this Chapter based
料為基料之調製品
on colouring matter of
vegetable or animal origin
3203.00.11 00 6 臙脂紅 Cochinea KGM 免稅Free 免稅Free 2.5% F02

(PA,GT,NI,SV,HN,
NZ,SG)
3203.00.19 00 8 其他動物性著色料 Other colouring matter of KGM 免稅Free 免稅Free 2.5% 508
animal origin (PA,GT,NI,SV,HN,
NZ,SG)
3203.00.21 00 4 蘇木膏 Logwood extract KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3203.00.22 00 3 兒茶（拷皮膏） Cutch KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3203.00.29 00 6 其他植物性著色料 Other colouring matter of KGM 免稅Free 免稅Free 2.5% 508
vegetable origin (PA,GT,NI,SV,HN,
NZ,SG)
3203.00.30 本章註三所述之以植物 Preparations based on 免稅Free 免稅Free 2.5%
性動物性混合著色料為 colouring matter of vegetable (PA,GT,NI,SV,HN,
基料之調製品 or animal origin as specified NZ,SG)
10 1 本章註三所述之以植 Preparations based on KGM 404

物性或動物性混合著 colouring matter of
色料為基料之調製品 vegetable or animal origin
，飼料用 as specified in Note 3 to
this Chapter, for feed use
90 4 其他本章註三所述之 Other preparations based on KGM F01

以植物性或動物性混 colouring matter of
合著色料為基料之調 vegetable or animal origin
製品 as specified in Note 3 to
this Chapter
3204 合成有機著色料，不論是 Synthetic organic colouring

否符合化學上定義；本章 matter, whether or not
註三所述之以合成有機著 chemically defined; preparations
色料為基料之調製品；各 as specified in Note 3 to this
種有機產品用作螢光增亮 Chapter based on synthetic
劑或發光劑，不論是否符 organic colouring matter;
synthetic organic products of a
合化學上定義
kind used as fluorescent
brightening agents or as
luminophores, whether or not
chemically defined
－合成有機著色料及以 -Synthetic organic colouring

其為基料之調製品，如 matter and preparations based
本章註三所述者︰ thereon as specified in Note 3
to this Chapter :
3204.11 分散性染料及以其為基 Disperse dyes and preparations

料之調製品 based thereon
3204.11.10 00 3 分散性染料 Disperse dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3204.11.20 00 1 以分散性染料為基料之 Preparations based on KGM 5% 免稅Free 7.5%
調製品 disperse dyes (PA,GT,NI,SV,HN,
CN,NZ,SG)
560 Ch. 32 560

國定稅率
Tariff Rate
碼 Unit 規
3204.12 酸性染料，不論是否已 Acid dyes, whether or not

金屬預處理及以其為基 premetallised, and preparations
料之調製品；媒染料及 based thereon; mordant dyes
以其為基料之調製品 and preparations based thereon
3204.12.10 酸性染料，不論是否已 Acid dyes, whether or not 5% 免稅Free 7.5%

金屬預處理 premetallised (PA,GT,NI,SV,HN,
CN,NZ) 3% (SG)
10 0 酸性食用染料 Acid food dyes KGM 508
90 3 其他酸性染料，不論 Other acid dyes, whether or KGM 508

是否已金屬預處理 not premetallised
3204.12.20 00 0 以酸性染料為基料之調 Preparations based on acid KGM 5% 免稅Free 7.5% 508

製品 dyes (PA,GT,NI,SV,HN,
CN,NZ) 3% (SG)
3204.12.30 00 8 媒染染料 Mordant dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ) 3% (SG)
3204.12.40 00 6 以媒染染料為基料之調 Preparations based on KGM 5% 免稅Free 7.5%

製品 mordant dyes (PA,GT,NI,SV,HN,
CN,NZ) 3% (SG)
3204.13 鹽基性染料及以其為基 Basic dyes and preparations

3204.13.10 00 1 鹽基性染料 Basic dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3204.13.20 00 9 以鹽基性染料為基料之 Preparations based on basic KGM 5% 免稅Free 7.5%
調製品 dyes (PA,GT,NI,SV,HN,
NZ,SG)
3204.14 直接染料及以其為基料 Direct dyes and preparations
之調製品 based thereon
3204.14.10 00 0 直接染料 Direct dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3204.14.20 00 8 以直接染料為基料之調 Preparations based on direct KGM 5% 免稅Free 7.5%
NZ,SG)
3204.15 甕染料（包括就其狀態 Vat dyes (incliding those
可如顏料使用者）及以 usable in that state as
其為基料之調製品 pigments) and preparations
based thereon
3204.15.11 00 8 人造靛 Indigo artificial KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3204.15.19 00 0 其他甕染料（包括就其 Other vat dyes (including KGM 5% 免稅Free 7.5%
狀態可如顏料使用者） those usable in the state as (PA,GT,NI,SV,HN,
pigments) NZ,SG)
3204.15.20 00 7 以甕染料（包括就其狀 Preparations based on vat KGM 5% 免稅Free 7.5%

態可如顏料使用者）為 dyes (including those usable (PA,GT,NI,SV,HN,
基料之調製品 in that state as pigments) NZ,SG)
3204.16 反應性染料及以其為基 Reactive dyes and preparations

3204.16.10 00 8 反應性染料 Reactive dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
561 Ch. 32 561

國定稅率
Tariff Rate
碼 Unit 規
3204.16.20 00 6 以反應性染料為基料之 Preparations based on KGM 5% 免稅Free 7.5%

調製品 reactive dyes (PA,GT,NI,SV,HN,
NZ,SG)
3204.17 合成有機顏料及以其為 Pigments and preparations
基料之調製品 based thereon
3204.17.11 00 6 有機螢光顏料 Organic fluorescent pigments KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3204.17.19 其他合成有機顏料 Other synthetic organic 5% 免稅Free 7.5%

pigments (PA,GT,NI,SV,HN,
CN,NZ,SG)
10 6 合成有機食用顏料 Synthetic organic food KGM 508

pigments
90 9 其他合成有機顏料 Other synthetic organic KGM

pigments
3204.17.20 00 5 以合成有機顏料為基料 Preparations based on KGM 5% 免稅Free 7.5% 508

之調製品 synthetic organic pigments (PA,GT,NI,SV,HN,
CN,NZ,SG)
3204.19 其他，包括第 Other, including mixtures of

３２０４．１１至第 colouring matter of two or
３２０４．１９目之兩 more of the subheadings
種或以上之著色料之混 3204.11 to 3204.19
合物
3204.19.11 00 4 硫化染料 Sulfur dyes KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ) 3% (SG)
3204.19.12 00 3 以硫化染料為基料之調 Preparations based on sulfur KGM 5% 免稅Free 7.5%

NZ) 3% (SG)
3204.19.91 其他合成有機色料，不 Other synthetic organic 5% 免稅Free 7.5%

論是否符合化學定義 colouring matter, whether or (PA,GT,NI,SV,HN,
（包括第 not chemically defined NZ) 3% (SG)
３２０４１１至第 (including mixtures of
３２０４１９目之兩種 colouring matter of two or
或以上色料及混合物） more of the subheadings
3204.11 3204.19)
10 5 其他合成有機食用色 Other synthetic organic KGM 508

料 food colouring metter
20 3 油溶性染料 Solvent dyes KGM
90 8 其他合成有機色料 Other synthetic organic KGM 508

，不論是否符合化學 colouring matter, whether
定義（包括第 or not chemically defined
３２０４．１１至第 (including mixtures of
３２０４．１９目之 colouring matter of two or
兩種或以上色料及混 more of the subheadings
Nos. 3204.11 3204.19)
合物）
3204.19.92 其他以合成有機色料為 Preparations based on other 5% 免稅Free 7.5%

基料之調製品（包括第 synthetic organic colouring (PA,GT,NI,SV,HN,
３２０４１１至第 matter (including NZ) 3% (SG)
３２０４１９目之兩種 preparations based on
或以上色料之調製品） colouring matter of two or
more of the subheading
3204.11 to 3204.19)
562 Ch. 32 562

國定稅率
Tariff Rate
碼 Unit 規
11 3 以油溶性染料為基料 Preparations based on KGM 404

之調製品，飼料用 solvent dyes, for feed use
19 5 其他以油溶性染料為 Other preparations based on KGM

基料之調製品 solvent dyes
91 6 其他以合成有機色料 Preparations based on other KGM 404

為基料之調製品（包 synthetic organic colouring
括第 matter (including
３２０４．１１至第 preparations based on
兩種或以上色料之調 more of the subheading
3204.11 to 3204.19), for
製品），飼料用
feed use
99 8 其他以合成有機色料 Other preparations based on KGM F02

為基料之其他調製品 other synthetic organic
（包括第 colouring matter (including
３２０４．１１至第 preparations based on
兩種或以上色料之調 more of the subheading
Nos. 3204.11 to 3204.19)
製品）
3204.20 用作螢光增亮劑之合成 Synthetic organic products of a
有機產品 kind used as fluorescent
brightening agents
3204.20.00 00 4 用作螢光增亮劑之合成 Synthetic organic products of KGM 5% 免稅Free 7.5%

有機產品 a kind used as fluorescent (PA,GT,NI,SV,HN,
brightening agents CN,NZ,SG)
3204.90.00 00 9 其他用作發光劑之合成 Other synthetic organic KGM 5% 免稅Free 7.5% 508

有機產品，不論是否符 products of a kind used as (PA,GT,NI,SV,HN,
合化學定義 luminophores, whether or not NZ,SG)
chemically defined
3205 色澱；以本章註三所述色 Colour lakes; preparations as

澱為基料之調製品 specified in Note 3 to this
Chapter based on colour lakes
3205.00 色澱；以本章註三所述 Colour lakes; preparations as

色澱為基料之調製品 specified in Note 3 to this
Chapter based on colour lakes
3205.00.10 00 5 色澱 Colour lakes KGM 5% 免稅Free 7.5% 508

NZ,SG)
3205.00.20 00 3 以本章註三所述色澱為 Preparations as specified in KGM 5% 免稅Free 7.5% 508
基料之調製品 Note 3 to this Chapter based (PA,GT,NI,SV,HN,
on colour lakes NZ,SG)
3206 其他著色料；本章註三所 Other colouring matter;

述之調製品，但第 preparations as specified in Note
３２０３、３２０４或 3 to this Chapter, other than
３２０５節之物品除外 those of heading 32.03, 32.04 or
；用作發光劑之無機產品 32.05; inorganic products of a
，不論是否符合化學上定 kind used as luminophores,
whether or not chemically
義者
defined
－以二氧化鈦為基料之 -Pigments and preparations

顏料及調製品︰ based on titanium dioxide:
563 Ch. 32 563

國定稅率
Tariff Rate
碼 Unit 規
3206.11 以乾物質計，含二氧化 Containing 80% or more by

鈦在８０％或以上者 weight of titanium dioxide
3206.11.00 00 3 以乾基物質計，含二氧 Pigments and preparations, KGM 2% 免稅Free 5%

化鈦在８０％或以上之 containing 80% or more by (PA,GT,NI,SV,HN,
顏料及調製品 weight of titanium dioxide CN,NZ,SG)
3206.19.00 00 5 其他以二氧化鈦為基料 Other pigments and KGM 2% 免稅Free 5% 508

之顏料及調製品 preparations based on (PA,GT,NI,SV,HN,
titanium dioxide CN,NZ,SG)
3206.20 以鉻化合物為基料之顏 Pigments and preparations

料及調製品 based on chromium
compounds
3206.20.10 00 0 鉻黃 Chrome yellow KGM 4% 免稅Free 6% MW0

(PA,GT,NI,SV,HN,
NZ,SG)
3206.20.90 其他以鉻化合物為基料 Other pigments and 4% 免稅Free 6%
之顏料及調製品 preparations based on (PA,GT,NI,SV,HN,
chromium compounds NZ,SG)
10 1 硫鉻酸鉛 Lead sulfochromate KGM 553 533

yellow(C.I. Pigment Yellow
34)
20 9 鉬鉻紅 Lead chromate molybdate KGM 553 533
sulphate red(C.I. Pigment
Red 104)
90 4 其他以鉻化合物為基 Other pigments and KGM

料之顏料及調製品 preparations based on
chromium compounds
－其他著色料及其他調 -Other colouring matter and

製品︰ other preparations :
3206.41 碗青及以其為基料之調 Ultramarine and preparations

製品 based thereon
3206.41.10 00 5 碗青（雲青、群青） Ultramarine KGM 4% 免稅Free 6%

(PA,GT,NI,SV,HN,
NZ,SG)
3206.41.20 00 3 以碗青為基料之調製品 Preparations based on KGM 4% 免稅Free 6%
ultramarine (PA,GT,NI,SV,HN,
NZ,SG)
3206.42 鋅鋇白（立德粉）及以 Lithopone and other pigments
硫化鋅為基料之其他顏 and preparations based on zinc
料及調製品 sulphide
3206.42.10 00 4 鋅鋇白（立德粉） Lithopone (lithophone) KGM 4% 免稅Free 6%

(PA,GT,NI,SV,HN,
NZ,SG)
3206.42.20 00 2 以硫化鋅為基料之其他 Other pigments and KGM 4% 免稅Free 6%
顏料及調製品 preparations based on zinc (PA,GT,NI,SV,HN,
sulphide NZ,SG)
3206.49.10 00 7 青銅粉 Powder of bronze KGM 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
3206.49.20 00 5 赭土、富鐵黃土、富錳 Ochres, siennas and umbers, KGM 4% 免稅Free 6%
棕土，經化學處理者 chemically treated (PA,GT,NI,SV,HN,
NZ,SG)
564 Ch. 32 564
國定稅率
Tariff Rate
碼 Unit 規
3206.49.30 00 3 以鎘化合物為基料之顏 Pigments and preparations KGM 5% 免稅Free 7.5%

料及調製品 based on cadmium (PA,GT,NI,SV,HN,
compounds NZ,SG)
3206.49.40 00 1 以六氰基鐵酸鹽（亞鐵 Pigments and preparations KGM 4% 免稅Free 6%

氰化物及鐵氰化物）為 based on hexacyanoferrates (PA,GT,NI,SV,HN,
基料之顏料及調製品 (ferrocyanides and NZ,SG)
ferricyanides)
3206.49.90 00 0 其他著色料及其他調製 Other colouring matters and KGM 4% 免稅Free 6% MP1

品 other preparations (PA,GT,NI,SV,HN,
NZ,SG)
3206.50 用作發光劑之無機產品 Inorganic products of a kind
used as luminophores
3206.50.10 00 3 日光燈用螢光料 Fluorescent material for lamp KGM 5% 免稅Free 10%

NZ,SG)
3206.50.20 00 1 無機螢光顏料 Inorganic fluorescent KGM 5% 免稅Free 7.5%
pigment (PA,GT,NI,SV,HN,
NZ,SG)
3206.50.90 00 6 其他用作發光劑之無機 Other inorganic products of a KGM 5% 免稅Free 7.5%
產品 kind used as luminophores (PA,GT,NI,SV,HN,
NZ,SG)
3207 調製顏料、調製乳光劑及 Prepared pigments, prepared
調製色料、琺瑯及釉、釉 opacifiers and prepared colours,
底料（泥釉）、光澤液、 vitrifiable enamels and glazes,
及類似調製品等之用於陶 engobes (slips), liquid lustres
瓷、搪瓷及玻璃工業者 and similar preparations, of a
；玻璃熔塊及其他玻璃成 kind used in the ceramic,
enamelling or glass industry;
粉、粒或細片狀者
glass frit and other glass, in the
form of powder, granules or
flakes
3207.10 調製顏料、調製乳光劑 Prepared pigments, prepared

、調製色料及類似調製 opacifiers, prepared colours
品 and similar preparations
3207.10.00 調製顏料、調製乳光劑 Prepared pigments, prepared 5% 免稅Free 7.5%

、調製色料及類似調製 opacifiers, prepared colours (PA,GT,NI,SV,HN,
品，用於陶瓷、搪瓷及 and similar preparations of a NZ,SG)
玻璃工業者 kind used in the ceramic,
enamelling or glass industry
10 1 含放射性物質之調製 Prepared pigments, KGM 581

顏料、調製乳光劑、 prepared opacifiers,
調製色料及類似調製 prepared colours and
品，用於陶瓷、搪瓷 similar preparations of a
及玻璃工業者 kind used in the ceramic,
enamelling or glass
industry, containing any
radioactive materials
20 9 其他調製顏料、調製 Other Prepared pigments, KGM

乳光劑、調製色料及 prepared opacifiers,
類似調製品，用於陶 prepared colours and
瓷、搪瓷及玻璃工業 similar preparations of a
者 kind used in the ceramic,
3207.20 琺瑯及釉，釉底料（泥 Vitrifiable enamels and glazes,

釉）及類似調製品 engobes (slips) and similar
preparations
3207.20.10 琺瑯 Enamel 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
565 Ch. 32 565

國定稅率
Tariff Rate
碼 Unit 規
10 7 含放射性物質之琺瑯 Enamel, containing any KGM 581

20 5 其他琺瑯 Other enamel KGM
3207.20.20 釉 Glazes 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 含放射性物質之釉 Glaze, containing any KGM 581
20 3 其他釉 Other glaze KGM
3207.20.30 釉底料（泥釉）及類似 Engobes (slips) and similar 5% 免稅Free 7.5%

調製品 preparations (PA,GT,NI,SV,HN,
NZ,SG)
10 3 含放射性物質之釉底 Engobes (slips) and similar KGM 581
料（泥釉）及類似調 preparations, containing any
製品 radioactive materials
20 1 其他釉底料（泥釉 Other engobes (slips) and KGM

）及類似調製品 similar preparations
3207.30 光澤液及類似調製品 Liquid lustres and similar

preparations
3207.30.10 00 7 金屬導電漿、金屬介質 Metallic conductor paste, KGM 1% 免稅Free 2.5%

漿、金屬電阻漿 metallic dielectric (PA,GT,NI,SV,HN,
paste,metallic resistor paste NZ,SG)
3207.30.90 其他光澤液及類似調製 Other liquid lustres and 5% 免稅Free 7.5%

品，用於陶瓷、搪瓷及 similar preparations of a kind (PA,GT,NI,SV,HN,
玻璃工業者 used in the ceramic, NZ,SG)
10 8 含放射性物質之光澤 Liquid lustres and similar KGM 581

液及類似調製品，用 preparations of a kind used
於陶瓷、搪瓷及玻璃 in the ceramic, enamelling
工業者 or glass industry, containing
any radioactive meterials
20 6 其他光澤液及類似調 Other liquid lustres and KGM

製品，用於陶瓷、搪 similar preparations of a
瓷及玻璃工業者 kind used in the ceramic,
3207.40 玻璃熔塊及其他玻璃成 Glass frit and other glass, in

粉、粒或細片狀者 the form of powder, granules
or flakes
3207.40.00 00 7 玻璃熔塊及其他玻璃成 Glass frit and other glass, in KGM 3.5% 免稅Free 7.5%
粉、粒或細片狀者 the form of powder, granules (PA,GT,NI,SV,HN,
or flakes NZ,SG)
3208 以合成聚合物或經化學改 Paints and varnishes (including

質之天然聚合物為基料之 enamels and lacquers) based on
漆類及凡立水（包括瓷漆 synthetic polymers or
及亮漆），經分散或溶解 chemically modified natural
於非水媒質者；本章註四 polymers, dispersed or dissolved
所述之溶液 in a non-aqueous medium;
solutions as defined in Note 4 to
this Chapter
3208.10 以聚酯類為基料者 Based on polyesters
566 Ch. 32 566

國定稅率
Tariff Rate
碼 Unit 規
3208.10.10 00 0 油漆或磁漆，以聚酯類 Paints or enamels, based on KGM 6% 免稅Free 10% C02

為基料者 polyesters (PA,GT,NI,SV,HN,
NZ) 1.2% (SG)
3208.10.20 00 8 導電漆（以含銅粉或銀 Conductive paints KGM 6.5% 免稅Free 10% C02

粉或鎳粉者為限），以 (containing copper powder, (PA,GT,NI,SV,HN,
聚酯類為基料者 silver powder or nickel NZ) 1.3% (SG)
powder only), based on
polyesters
3208.10.91 00 2 其他以聚酯類為基料之 Other paints (including KGM 6.5% 免稅Free 10% C02
漆類（包括瓷漆及亮漆 enamels and lacquers) based (PA,GT,NI,SV,HN,
），經分散或溶解於非 on polyesters, dispersed or NZ) 1.3% (SG)
水媒質者 dissolved in a non-aqueous
medium
3208.10.92 00 1 其他以聚酯類為基料之 Other varnishes based on KGM 5% 免稅Free 7.5% C02

凡立水，經分散或溶解 polyesters, dispersed or (PA,GT,NI,SV,HN,
於非水媒質者 dissolved in a non-aqueous NZ) 1% (SG)
medium
3208.20 以丙烯酸或乙烯基聚合 Based on acrylic or vinyl

物為基料者 polymers
3208.20.10 00 8 油漆或磁漆，以丙烯酸 Paints or enamels, based on KGM 5% 免稅Free 10% C02

或乙烯基聚合物為基料 acrylic or vinyl polymers (PA,GT,NI,SV,HN,
者 NZ) 1% (SG)
3208.20.20 00 6 導電漆（以含銅粉或銀 Conductive paints KGM 5% 免稅Free 10% C02

粉或鎳粉者為限），以 (containing copper powder, (PA,GT,NI,SV,HN,
丙烯酸或乙烯基聚合物 silver powder or nickel NZ) 1% (SG)
為基料者 powder only), based on
acrylic or vinyl polymers
3208.20.91 00 0 其他以丙烯酸或乙烯基 Other paints(including KGM 5% 免稅Free 10% C02

聚合物為基料之漆類 enamels and lacquers) based (PA,GT,NI,SV,HN,
（包括瓷漆及亮漆 on acrylic or vinyl polymers, NZ) 1% (SG)
），經分散或溶解於非 dispersed or dissolved in a
水媒質者 non-aqueous medium
3208.20.92 00 9 其他以丙烯酸或乙烯基 Other varnishes based on KGM 3.5% 免稅Free 7.5% C02
聚合物為基料之凡立水 acrylic or vinyl polymers, (PA,GT,NI,SV,HN,
，經分散或溶解於非水 dispersed or dissolved in a NZ,SG)
媒質者 non-aqueous medium
3208.90.10 00 3 其他油漆或磁漆 Other paints or enamels KGM 6.5% 免稅Free 10% C02
(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
3208.90.20 00 1 其他導電漆（以含銅粉 Other conductive paints KGM 6.5% 免稅Free 10% C02
或銀粉或鎳粉者為限） (containing copper powder, (PA,GT,NI,SV,HN,
silver powder or nickel NZ) 1.3% (SG)
powder only)
3208.90.91 00 5 其他以合成聚合物或經 Other paints (including KGM 6.5% 免稅Free 10% C02
化學改質之天然聚合物 enamels and lacquers) based (PA,GT,NI,SV,HN,
為基料之漆類（包括瓷 on synthetic polymer or NZ) 1.3% (SG)
漆及亮漆），經分散溶 chemically modified natural
解於非水性媒質者 polymers dispersed or
dissolved in a non-aqueous
medium
567 Ch. 32 567

國定稅率
Tariff Rate
碼 Unit 規
3208.90.92 00 4 其他以合成聚合物或經 Other varnishes based on KGM 5% 免稅Free 7.5% C02

化學改質之天然聚合物 synthetic polymer or (PA,GT,NI,SV,HN,
為基料之凡立水，經分 chemically modified natural NZ) 1% (SG)
散溶解於非水性媒質者 polymers, dispersed or
dissolved in a non-aqueous
medium
3208.90.93 00 3 本章註四所述之溶液 Solutions as defined in note 4 KGM 5% 免稅Free 7.5% C02

to this Chapter (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3209 以合成聚合物或經化學改 Paints and varnishes (including

質之天然聚合物為基料之 enamels and lacquers) based on
漆類及凡立水（包括瓷漆 synthetic polymers or
及亮漆），經分散或溶解 chemically modified natural
於水性媒質者 polymers, dispersed or dissolved
in an aqueous medium
3209.10 以丙烯酸或乙烯基聚合 Based on acrylic or vinyl

物為基料者 polymers
3209.10.10 00 9 以丙烯酸或乙烯基聚合 Paints (including enamels KGM 6.5% 免稅Free 10% C02
物為基料之漆類（包括 and lacquers) based on (PA,GT,NI,SV,HN,
瓷漆及亮漆），經分散 acrylic or vinyl polymers, NZ) 1.3% (SG)
或溶解於水性媒質者 dispersed or dissolved in a
aqueous medium
3209.10.20 00 7 以丙烯酸或乙烯基聚合 Varnishes based on acrylic KGM 5% 免稅Free 7.5% C02

物為基料之凡立水，經 vinyl polymers, dispersed or (PA,GT,NI,SV,HN,
分散或溶解於水性媒質 dissolved in a aqueous NZ) 1% (SG)
者 medium
3209.90.10 00 2 其他以合成聚合物或經 Other paints (including KGM 6.5% 免稅Free 10% C02
化學改質之天然聚合物 enamels and lacquers) based (PA,GT,NI,SV,HN,
為基料之漆類（包括瓷 on synthetic polymers or NZ) 1.3% (SG)
漆及亮漆），經分散或 chemical modified natural
溶解於水性媒質者 polymers, dispersed or
dissolved in a aqueous
medium
3209.90.20 00 0 其他以合成聚合物或經 Other varnishes based on KGM 5% 免稅Free 7.5% C02

化學改質之天然聚合物 synthetic polymers or (PA,GT,NI,SV,HN,
為基料之凡立水，經分 chemically modified natural NZ) 1% (SG)
散或溶解於水性媒質者 polymers.,dispersed or
dissolved in a aqueous
medium
3210 其他漆類及凡立水（包括 Other paints and varnishes

瓷漆、亮漆及膠畫料 (including enamels, lacquers and
）；皮革加工用水性顏料 distempers); prepared water
pigments of a kind used for
finishing leather
3210.00 其他漆類及凡立水（包 Other paints and varnishes

括瓷漆、亮漆及膠畫料 (including enamels, lacquers
）；皮革加工用水性顏 and distempers); prepared
料 water pigments of a kind used
for finishing leather
3210.00.10 00 8 皮革加工用水性顏料 Prepared water pigments of a KGM 2.5% 免稅Free 5% C02

kind used for finshing leather (PA,GT,NI,SV,HN,
NZ,SG)
3210.00.20 00 6 亮漆 Lacqouers KGM 6.5% 免稅Free 10% C02
(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
568 Ch. 32 568

國定稅率
Tariff Rate
碼 Unit 規
3210.00.91 00 0 其他凡立水 Other varnishes KGM 5% 免稅Free 5% C02

(PA,GT,NI,SV,HN,
NZ) 1% (SG)
3210.00.92 00 9 其他漆類 Other paints KGM 6.5% 免稅Free 10% C02

(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
3211 調製催乾劑 Prepared driers
3211.00 調製催乾劑 Prepared driers
3211.00.00 00 9 調製催乾劑 Prepared driers KGM 6% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
3212 顏料（包括金屬粉或金屬 Pigments (including metallic
細片），經分散於非水媒 powders and flakes) dispersed in
質者，呈液狀或膏狀，用 non-aqueous media, in liquid or
於製造漆類（包括瓷漆 paste form, of a kind used in the
）；燙印箔；零售包裝之 manufacture of paints (including
染料及其他著色料 enamels); stamping foils; dyes
and other colouring matter put
up in forms or packings for
retail sale
3212.10 燙印箔 Stamping foils
3212.10.10 00 4 紙底燙印箔 Stamping foils, of paper base KGM 6.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
3212.10.20 00 2 塑膠為底之燙印箔 Stamping foils, of plastics KGM 6.5% 免稅Free 10%
base (PA,GT,NI,SV,HN,
NZ,SG)
3212.10.90 00 7 其他燙印箔 Other stamping foils KGM 6.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
3212.90.10 00 7 珍珠色澤之色料精質 Pearl essence KGM 6.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
3212.90.20 00 5 零售包裝之染料及其他 Dyes and other colouring KGM 6.5% 免稅Free 10%
著色料 matter put up in forms or (PA,GT,NI,SV,HN,
packings for retail sale NZ,SG)
3212.90.30 00 3 著色及油漆材料 Coloring and painting KGM 5% 免稅Free 7.5% MW0

material (PA,GT,NI,SV,HN,
NZ,SG)
3212.90.90 00 0 其他顏料（包括金屬粉 Other pigments (including KGM 6.5% 免稅Free 10% MP1
及細片），經分散於非 metallic powders and flakes) (PA,GT,NI,SV,HN,
水媒質者，呈液狀或膏 dispersed in a non-aqueous NZ,SG)
狀，用於製造漆類（包 media, in liquid or paste
括瓷漆） form, of a kind used in the
manufacture of paints
(including enamels)
3213 藝術家、學生或招牌畫畫 Artists', students' or signboard

家用色料、輔助調色料、 painters' colours, modifying
娛樂性色料及其類似品 tints, amusement colours and the
，以片狀、管裝、罐裝、 like, in tablets, tubes, jars,
瓶裝、盤裝或類似形狀及 bottles, pans or in similar forms
包裝者 or packings
3213.10 成套色料 Colours in sets
3213.10.00 00 5 成套色料 Colours in sets KGM 6.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
569 Ch. 32 569

國定稅率
Tariff Rate
碼 Unit 規
3213.90.00 00 8 其他藝術家、學生或招 Other artists, students or KGM 6.5% 免稅Free 10%

牌畫畫家用色料、輔助 signboard painters colours, (PA,GT,NI,SV,HN,
調色料、娛樂性色料及 modifying tints, amusement NZ,SG)
其類似品，以片狀、管 colours and the like, in
裝、罐裝、瓶裝、盤裝 tablets, tubes, jars, bottles,
或類似形狀及包裝者 pans or in similar forms or
packings
3214 玻璃匠用之油灰、接合用 Glaziers' putty, grafting putty,

之油灰、樹脂黏合劑，填 resin cements, caulking
隙料及其他灰泥；漆匠用 compounds and other mastics;
之填充物；建築物正面 painters' fillings; non-refractory
，室內壁垣，地板及天花 surfacing preparations for
板或其他類似品使用之非 facades, indoor walls, floors,
ceilings or the like
耐火表面處理調製品
3214.10 玻璃匠用之油灰、接合 Glaziers' putty, grafting putty,

用之油灰、樹脂黏合劑 resin cements, caulking
，填隙料及其他灰泥 compounds and other mastics;
；漆匠用之填充物 painters' fillings
3214.10.10 00 2 灰泥、漆匠用之填充物 Mastics, painters' fillings KGM 6.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
3214.10.20 00 0 封口蠟 Sealing wax KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ) 1% (SG)
3214.10.30 00 8 罐頭底蓋封口用封口膠 Sealing compound for can KGM 5% 免稅Free 7%

sealing (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3214.10.90 00 5 其他玻璃匠用之油灰、 Other glaziers' putty, grafting KGM 5% 免稅Free 10%

接合用之油灰、樹脂黏 putty, resin cements, caulking (PA,GT,NI,SV,HN,
合劑，填隙料及其他灰 compounds and other CN,NZ) 1% (SG)
泥；漆匠用之填充物 mastics; painters' filling
3214.90.00 00 7 建築物正面、室內壁垣 Non-refractory surfacing KGM 5% 免稅Free 10% T*

、地板及天花板或其他 preparations for facades, (PA,GT,NI,SV,HN,
類似品使用之非耐火表 indoor walls, floors, ceilings NZ) 1% (SG)
面處理調製品 or the like
3215 油墨，書寫或繪畫用墨水 Printing ink, writing or drawing

及其他墨類，不論是否經 ink and other inks, whether or
濃縮或為固體者 not concentrated or solid
－油墨︰ -Printing ink:
3215.11 黑色 Black
3215.11.10 00 0 固體且具特定形狀之黑 Black solid ink in engineered KGM 4.8% 免稅Free 10%
色油墨，可供置入第 shapes for insertion into (PA,GT,NI,SV,HN,
８４４３３１、 apparatus of HS subheadings NZ) 1.3% (SG)
８４４３３２或 844331, 844332 or 844339
８４４３３９目之器具
者
3215.11.90 00 3 其他黑色油墨 Other black printing ink KGM 6.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
570 Ch. 32 570

國定稅率
Tariff Rate
碼 Unit 規
3215.19.10 00 2 固體且具特定形狀之其 Other solid ink in engineered KGM 4.8% 免稅Free 10%
他顏色油墨，可供置入 shapes for insertion into (PA,GT,NI,SV,HN,
第８４４３３１、 apparatus of HS subheadings NZ) 1.3% (SG)
８４４３３２或 844331, 844332 or 844339
８４４３３９目之器具
者
3215.19.90 00 5 其他顏色油墨 Other printing inks KGM 6.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
3215.90.00 00 6 其他書寫或繪畫用墨水 Other writing or drawing ink KGM 6.5% 免稅Free 10%
及其他墨類 and other inks (PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
571 Ch. 32 571

第３３章　 CHAPTER 33
精油及樹脂狀物質；香水、化粧品或盥洗用品 ESSENTIAL OILS AND RESINOIDS; PERFUMERY,
COSMETICS OR TOILET PREPARATIONS

（甲）第1301或1302節中之天然含油樹脂或植物萃取物； (a) Natural oleoresins or vegetable extracts of heading 13.01
or 13.02;
（乙）第3401節之肥皂或其他產品；或 (b) Soap or other products of heading 34.01; or
（丙）第3805節之膠、木或硫酸鹽松節油或其他產品。 (c) Gum, wood or sulphate turpentine or other products of
heading 38.05.
二、第3302節所稱「芳香物質」僅指第3301節之物質、由 2.- The expression “ odoriferous substances ” in heading
該等物質分離出之芳香成分或合成芳香物。 33.02 refers only to the substances of heading 33.01, to
odoriferous constituents isolated from those substances or
to synthetic aromatics.
三、第3303至3307節包括適用作該等稅號所列之物品且為 3.- Headings 33.03 to 33.07 apply, inter alia, to products,
零售包裝之產品，不論是否為混合物（但不包括精油 whether or not mixed (other than aqueous distillates and
之水餾液及水溶液）。 aqueous solutions of essential oils), suitable for use as
goods of these headings and put up in packings of a kind
sold by retail for such use.
四、第3307節所稱「香水、化粧品及盥洗用品」包括下列 4.- The expression “ perfumery, cosmetic or toilet
產品：香水囊；燻香物品；香水紙及脂粉紙；清洗隱 preparations ” in heading 33.07 applies, inter alia, to the
形眼鏡或人造眼之溶液；經香料或化粧品浸注、塗佈 following products : scented sachets; odoriferous
或被覆之填棉、氈呢及不織布；動物盥洗用品。 preparations which operate by burning; perfumed papers
and papers impregnated or coated with cosmetics; contact
lens or artificial eye solutions; wadding, felt and
nonwovens, impregnated, coated or covered with perfume
or cosmetics; animal toilet preparations.
572 Ch. 33 572

國定稅率
Tariff Rate
碼 Unit 規
3301 精油（巳否含萜者均在內 Essential oils (terpeneless or

），包括浸膏及淨油；樹 not), including concretes and
脂狀物質；萃取含油樹脂 absolutes; resinoids; extracted
；由油脂、固定油、蠟或 oleoresins; concentrates of
類似品中，以萃香法或滲 essential oils in fats, in fixed
浸法所得之精油濃縮液 oils, in waxes or the like,
obtained by enfleurage or
；精油脫萜所得之萜副產
maceration; terpenic by-products
品；精油之水餾液及水溶 of the deterpenation of essential
液 oils; aqueous distillates and
aqueous solutions of essential
oils
－柑桔屬精油︰ -Essential oils of citrus fruit :
3301.12 橙製 Of orange
3301.12.00 00 6 橙油 Orange oil KGM 免稅Free 免稅Free 1% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3301.13 檸檬製 Of lemon
3301.13.00 00 5 檸檬油 Lemon oil KGM 免稅Free 免稅Free 1% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3301.19.00 00 9 其他柑桔屬精油 Other essential oils of citrus KGM 免稅Free 免稅Free 2.5% 508
fruit (PA,GT,NI,SV,HN,
NZ,SG)
－柑桔屬除外之精油︰ -Essential oils other than those
of citrus fruit:
3301.24 薄荷（唇形花科）製 Of peppermint (Mentha

piperita)
3301.24.00 00 2 薄荷油 Peppermint (Mentha piperita) KGM 免稅Free 免稅Free 2.5% F02
oil (PA,GT,NI,SV,HN,
NZ,SG)
3301.25 其他薄荷製 Of other mints
3301.25.00 00 1 其他薄荷製精油 Essential oil of other mints KGM 免稅Free 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3301.29.10 00 5 樟腦油 Camphor oil KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3301.29.20 00 3 雄刈萱（香茅油） Citronella oil KGM 免稅Free 免稅Free 1.25%
(PA,GT,NI,SV,HN,
NZ,SG)
3301.29.90 00 8 其他柑桔屬除外之精油 Other essential oils other than KGM 免稅Free 免稅Free 2.5% F02
those of citrus fruit (PA,GT,NI,SV,HN,
NZ,SG)
3301.30 樹脂狀物質 Resinoids
3301.30.00 00 4 樹脂狀物質 Resinoids KGM 免稅Free 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3301.90.11 00 8 鴉片之萃取含油樹脂 Extracted oleoresins of KGM 免稅Free 免稅Free 免稅Free 111

opium (PA,GT,NI,SV,HN,
NZ,SG)
3301.90.12 00 7 甘草之萃取含油樹脂 Extracted oleoresins of KGM 15% 免稅Free 15%
liquorice (PA,GT,NI,SV,HN,
NZ) 3% (SG)
573 Ch. 33 573

國定稅率
Tariff Rate
碼 Unit 規
3301.90.13 00 6 霍布花（蛇麻花）之萃 Extracted oleoresins of hops KGM 2.5% 免稅Free 5%

取含油樹脂 (PA,GT,NI,SV,HN,
NZ,SG)
3301.90.14 00 5 除蟲菊之萃取含油樹脂 Extracted oleoresins of KGM 2.5% 免稅Free 2.5%
pyrethrum (PA,GT,NI,SV,HN,
NZ,SG)
3301.90.15 00 4 含魚藤酮植物根之萃取 Extracted oleoresins of the KGM 2.5% 免稅Free 5%
含油樹脂 roots of plants containing (PA,GT,NI,SV,HN,
rotenone NZ,SG)
3301.90.16 00 3 蘆薈萃取含油樹脂 Extracted oleoresins of aloes KGM 15% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ) 9% (SG)
3301.90.19 00 0 其他萃取含油樹脂 Other extracted oleoresins KGM 5% 免稅Free 20% F02

(PA,GT,NI,SV,HN,
NZ) 3% (SG)
3301.90.90 00 2 其他由油脂、固定油、 Other concentrates of KGM 免稅Free 免稅Free 2.5% 508

蠟或類似品中以萃香法 essential oils in fats, in fixed (PA,GT,NI,SV,HN,
或滲浸法所得之精油濃 oils, in waxes or the like, NZ,SG)
縮液；精油脫萜所得之 obtained by enfleurage or
萜副產品；精油之水餾 maceration; terpenic by-
液及水溶液 products of the deterpenation
of essential oils; aqueous
distillates and aqueous
solutions of essential oils
3302 工業原料用之芳香物質混 Mixtures of odoriferous

合物及以一種或以上此類 substances and mixtures
芳香物質為基料之混合物 (including alcoholic solutions)
（包括醇類溶劑在內 with a basis of one or more of
）；製造飲料用之以芳香 these substances, of a kind used
物質為基料之其他調製品 as raw materials in industry;
other preparations based on
odoriferous substances, of a kind
used for the manufacture of
beverages
3302.10 供食品或飲料工業用 Of a kind used in the food or

drink industries
3302.10.10 00 5 以芳香物質為基料，用 Compound alcoholic LTR 20% 免稅Free 50% 508

以調製飲料之酒精製品 preparations based on KGM (PA,GT,NI,SV,HN,
，含酒精強度以容積計 odoriferous substance, of a NZ) 12% (SG)
超過０．５％者 kind used for the
manufacture of beverages,
with an alcoholic strength by
volume exceeding 0.5% vol
3302.10.90 00 8 其他供食品或飲料工業 Other mixtures of KGM 免稅Free 免稅Free 2.5% 508

原料用之芳香物質混合 odoriferous substances and (PA,GT,NI,SV,HN,
物及以一種或以上此類 mixtures (including alcoholic NZ,SG)
芳香物質為基料之混合 solutions) with a basis of one
物（包括醇類溶劑在內 or more of these substances,
） of a kind used in the food or
drink industries
3302.90.00 00 0 其他工業原料用之芳香 Other mixtures of KGM 免稅Free 免稅Free 2.5% 508

物質混合物及以一種或 odoriferous substances and (PA,GT,NI,SV,HN,
以上此類芳香物質為基 mixtures (including alcoholic NZ,SG)
料之混合物（包括醇類 solutions) with a basis of one
溶劑在內） or more of these substances,
of a kind used as raw
materials in industry
574 Ch. 33 574

國定稅率
Tariff Rate
碼 Unit 規
3303 香水及盥洗用香水 Perfumes and toilet waters
3303.00 香水及盥洗用香水 Perfumes and toilet waters
3303.00.00 00 8 香水及盥洗用香水 Perfumes and toilet waters KGM 免稅Free 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3304 美容或化粧用品及保養皮 Beauty or make-up preparations
膚用品（藥品除外），包 and preparations for the care of
括防晒及防止皮膚黑用品 the skin (other than
；指甲用化粧品 medicaments), including
sunscreen or sun tan
preparations; manicure or
pedicure preparations
3304.10 唇部化粧用品 Lip make-up preparations
3304.10.00 00 5 唇部化粧用品 Lip make-up preparations KGM 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3304.20 眼部化粧用品 Eye make-up preparations
3304.20.00 眼部化粧用品 Eye make-up preparations 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 睫毛膏、眼線 Mascara, eyeliner KGM
preparations
90 4 其他眼部化粧用品 Other eye make-up KGM

preparations
3304.30 指甲用化粧品 Manicure or pedicure

preparations
3304.30.10 00 9 指甲油 Nail polishes KGM 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3304.30.20 00 7 指甲油去除劑 Nail polish remover KGM 免稅Free 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3304.30.90 00 2 其他指甲用化粧品 Other manicure or pedicure KGM 免稅Free 免稅Free 12.5%
NZ,SG)
3304.91 化粧粉，不論是否壓緊 Powders, whether or not

compressed
3304.91.10 00 5 面粉 Face powder KGM 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3304.91.20 00 3 痱子粉及爽身粉 Prickly heat powder and talc KGM 免稅Free 免稅Free 12.5%
and talcum powder (PA,GT,NI,SV,HN,
NZ,SG)
3304.91.90 00 8 其他化粧粉 Other toilet powders KGM 免稅Free 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3304.99.10 面霜 Face cream 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 含藥之面霜 Medicated face cream KGM 507
90 8 其他面霜 Other face cream KGM
3304.99.20 洗面膏 Cleansing cream 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
575 Ch. 33 575
國定稅率
Tariff Rate
碼 Unit 規
10 3 含藥洗面膏 Medicated cleansing cream KGM 507
90 6 其他洗面膏 Other cleansing cream KGM
3304.99.90 其他美容或化粧用品及 Other beauty or make-up 免稅Free 免稅Free 12.5%

保養皮膚用品（藥品除 preparations and preparations (PA,GT,NI,SV,HN,
外） for the care of the skin (other NZ,SG)
than medicaments)
10 8 含藥之乳液、化粧水 Medicated lotion, tonic KGM 507

lotion
20 6 含藥之洗手液 Medicated hand cleasing KGM 507

preparations
90 1 其他美容或化粧用品 Other beauty or make-up KGM

及保養皮膚用品（藥 preparations and
品除外） preparations for the care of
the skin (other than
medicaments)
3305 髮用製品 Preparations for use on the hair
3305.10 洗髮劑 Shampoos
3305.10.00 洗髮劑及潤絲劑 Shampoos and rinse 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 含藥洗髮劑及潤絲劑 Medicated shampoos and KGM 507
（去頭皮屑，止頭皮 rinse (for antidandruff,
癢用） antiitching)
90 5 其他洗髮劑及潤絲劑 Other shampoos and rinse KGM
3305.20 燙髮劑 Preparations for permanent

waving or straightening
3305.20.00 00 2 燙髮劑 Preparations for permanent KGM 免稅Free 免稅Free 12.5% 507
waving or straightening (PA,GT,NI,SV,HN,
NZ,SG)
3305.30 髮膠 Hair lacquers
3305.30.00 00 0 髮膠 Hair lacquers KGM 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3305.90.10 髮膏、髮油、髮乳、髮 Hair pomade, hair oil, hair 免稅Free 免稅Free 12.5%
蠟或髮水 emulsion, hair wax or (PA,GT,NI,SV,HN,
wonder hair tonic NZ,SG)
10 3 整髮液、養髮液 Hair shaped liquid, hair KGM

tonic
90 6 其他髮膏、髮油、髮 Other hair pomade, hair oil, KGM

乳、髮蠟或髮水 hair emulsion, hair wax or
wonder hair tonic
3305.90.20 00 3 染髮劑 Hair dyes KGM 免稅Free 免稅Free 12.5% 507

(PA,GT,NI,SV,HN,
NZ,SG)
3305.90.90 00 8 其他髮用製品 Other preparations for use on KGM 免稅Free 免稅Free 12.5%
the hair (PA,GT,NI,SV,HN,
NZ,SG)
576 Ch. 33 576

國定稅率
Tariff Rate
碼 Unit 規
3306 口腔或牙科衛生用品，包 Preparations for oral or dental

括假牙固定膏及粉；用以 hygiene, including denture
清潔牙縫之紗線（牙線 fixative pastes and powders;
），具個別零售包裝者 yarn used to clean between the
teeth (dental floss), in individual
retail packages
3306.10 潔牙劑 Dentifrices
3306.10.10 牙膏（不論是否含有藥 Tooth paste (whether or not 免稅Free 免稅Free 12.5%

物） including medicaments) (PA,GT,NI,SV,HN,
NZ,SG)
10 9 牙膏（含藥物者） Tooth paste (including KGM 503 523
medicaments)
90 2 其他牙膏 Other tooth paste KGM
3306.10.20 漱口劑，口腔芳香劑 Mouth washes, oral perfume, 免稅Free 免稅Free 12.5%

，假牙清潔劑 denture cleaner (PA,GT,NI,SV,HN,
NZ,SG)
10 7 含藥漱口劑、口腔芳 Medicated mouth washes, KGM 503 523
香劑 oral perfume
20 5 假牙清潔劑 Denture cleaner KGM 504
90 0 其他漱口劑，口腔芳 Other mouth washes, oral KGM

香劑 perfume
3306.10.90 00 4 其他潔牙劑 Other dentifrices KGM 免稅Free 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3306.20 用以清潔牙縫之紗線 Yarn used to clean between the
（牙線） teeth (dental floss)
3306.20.00 00 1 用以清潔牙縫之紗線 Yarn used to clean between KGM 免稅Free 免稅Free 12.5%
（牙線），具個別零售 the teeth (dental floss), in (PA,GT,NI,SV,HN,
包裝者 individual retail packages NZ,SG)
3306.90.00 00 6 其他口腔或牙科衛生用 Other preparation for oral or KGM 免稅Free 免稅Free 12.5% MP1
品，包括假牙固定膏及 dental hygiene, including (PA,GT,NI,SV,HN,
粉 denture fixative pastes and NZ,SG)
powders
3307 刮鬍或刮鬍前後用劑、身 Pre-shave, shaving or after-

體除臭劑、洗浴用劑、脫 shave preparations, personal
毛劑及其他未列名之香料 deodorants, bath preparations,
製劑、化粧品或盥洗用製 depilatories and other
劑；室內除臭劑，不論是 perfumery, cosmetic or toilet
否芳香或有消毒性質者 preparations, not elsewhere
specified or included; prepared
room deodorisers, whether or
not perfumed or having
disinfectant properties
3307.10 刮鬍或刮鬍前後用劑 Pre-shave, shaving or after-

shave preparations
3307.10.00 00 2 刮鬍或刮鬍前後用劑 Pre-shave, shaving or after- KGM 5% 免稅Free 12.5%

shave preparations (PA,GT,NI,SV,HN,
NZ,SG)
3307.20 身體除臭劑及止汗劑 Personal deodorants and
antiperspirants
577 Ch. 33 577

國定稅率
Tariff Rate
碼 Unit 規
3307.20.00 00 0 身體除汗臭劑 Personal deodorants and KGM 5% 免稅Free 12.5% 507

antiperspirants (PA,GT,NI,SV,HN,
NZ,SG)
3307.30 沐浴香鹽及其他沐浴用 Perfumed bath salts and other
劑 bath preparations
3307.30.00 00 8 沐浴香鹽及其他沐浴用 Perfumed bath salts and other KGM 5% 免稅Free 12.5%
劑 bath preparations (PA,GT,NI,SV,HN,
CN,NZ,SG)
－室內薰香或除臭劑 -Preparations for perfuming or

，包括用於宗教儀式之 deodorising rooms, including
芳香製品︰ odoriferous preparations used
during religious rites:
3307.41 亞珈倍地及其他燻香物 Agarbatti and other

品 odoriferous preparations which
operate by burning
3307.41.00 00 5 亞珈倍地及其他燻香物 Agarbatti and other KGM 5% 免稅Free 12.5%

品 odoriferous preparations (PA,GT,NI,SV,HN,
which operate by burning CN,NZ,SG)
3307.49.00 00 7 其他室內薰香或除臭劑 Other preparations for KGM 5% 免稅Free 12.5%

，包括用於宗教儀式之 perfuming or deodorising (PA,GT,NI,SV,HN,
芳香製品 rooms, including odoriferous CN,NZ,SG)
preparations used during
religious rites
3307.90.20 00 1 隱形眼鏡清洗液 Cleaning solution for contact KGM 5% 免稅Free 10% 504
lens (PA,GT,NI,SV,HN,
NZ,SG)
3307.90.90 脫毛劑及其他未列名之 Depilatories and other 5% 免稅Free 12.5%
香料製劑、化粧品或盥 perfumery, cosmetic or toilet (PA,GT,NI,SV,HN,
洗用製劑，不論是否芳 preparations, not elsewhere CN,NZ) 1% (SG)
香或有消毒性質者 specified or included,
whether or not perfumed or
having disinfectant properties
10 4 脫毛劑 Depilatories KGM 503
20 2 含藥盥洗用製劑 Medicated toilet KGM 802

preparations
90 7 其他未列名之香料製 Other perfumery, cosmetic KGM

劑、化粧品或盥洗用 or toilet preparations, not
製劑，不論是否芳香 elsewhere specified or
或有消毒性質者 included, whether or not
perfumed or having
disinfectant properties
578 Ch. 33 578

第３４章　 CHAPTER 34
肥皂，有機界面活性劑，洗滌劑，潤滑劑，人 SOAP, ORGANIC SURFACE-ACTIVE AGENTS,
造蠟，配製蠟，擦光或除垢劑，蠟燭及類似品 WASHING PREPARATIONS, LUBRICATING
，塑型用軟膏，「牙科用蠟」以及石膏為基料 PREPARATIONS, ARTIFICIAL WAXES, PREPARED
之牙科用劑。 WAXES, POLISHING OR SCOURING
PREPARATIONS, CANDLES AND SIMILAR
ARTICLES, MODELING PASTES, "DENTAL WAXES"
AND DENTAL PREPARATIONS WITH A BASIS OF
PLASTER
（甲）用作脫模劑之可食用動、植物油脂之混合或調製品 (a) Edible mixtures or preparations of animal or vegetable fats
（第1517節）； or oils of a kind used as mould release preparations
(heading 15.17);
（乙）符合化學上定義之個別化合物；或 (b) Separate chemically defined compounds; or
（丙）含有肥皂或其他有機界面活性劑之洗髮劑、潔牙 (c) Shampoos, dentifrices, shaving creams and foams, or bath
劑、刮鬍膏及刮鬍泡沬劑、或沐浴劑（第3305、 preparations, containing soap or other organic surface-
3306或3307節）。 active agents (heading 33.05, 33.06 or 33.07).
二、第3401節所稱「肥皂」僅適用能溶於水之肥皂，歸列 2.- For the purposes of heading 34.01, the expression
第3401節之肥皂及其他產品，可含有添加物（例如消 “soap” applies only to soap soluble in water. Soap and
毒劑、研磨料、填充物或藥物）。產品如含研磨料者 the other products of heading 34.01 may contain added
，必須呈條、塊狀或壓成形狀者，方能歸列第3401節 substances (for example, disinfectants, abrasive powders,
。如屬其他形狀者，視為去污粉或其他類似調製品 fillers or medicaments). Products containing abrasive
，歸屬第3405節。 powders remain classified in heading 34.01 only if in the
form of bars, cakes or moulded pieces or shapes. In other
forms they are to be classified in heading 34.05 as
scouring powders and similar preparations”.
三、第3402節所稱「有機界面活性劑」指當製劑在攝氏二 3.- For the purposes of heading 34.02, organic surface-active
十度與水混合成濃度千分之五，並於同溫時置一小時 agents are products which when mixed with water at a
，呈下述現象者： concentration of 0.5 % at 20 ºC and left to stand for one
hour at the same temperature :
（甲）形成透明、半透明液體或穩定乳濁液，無不溶物分 (a) give a transparent or translucent liquid or stable emulsion
離現象；及 without separation of insoluble matter; and
（乙）水之表面張力減低至4.5×10-2牛頓／公尺（45達因 (b) reduce the surface tension of water to 4.5 x 10-2 N/m (45
／公分）或更低者。 dyne/cm) or less.
四、第3403節所稱「石油及自地瀝青礦物所得之油」係指 4.- In heading 34.03 the expression “petroleum oils and oils
第27章章註二所指之產品。 obtained from bituminous minerals” applies to the
products defined in Note 2 to Chapter 27.
五、除下列規定外，第3404節所稱「人造蠟及調製蠟」僅 5.- In heading 34.04, subject to the exclusions provided
適用於： below, the expression “artificial waxes and prepared
waxes” applies only to :
（甲）以化學方法產製之有機物具有蠟之特性者，不論是 (a) Chemically produced organic products of a waxy
否可溶於水； character, whether or not water-soluble;
（乙）不同蠟混合製品； (b) Products obtained by mixing different waxes;
（丙）以一種或一種以上蠟為基料，含有脂肪、樹脂、礦 (c) Products of a waxy character with a basis of one or more
物質或其他物質，具有蠟之特性者。 waxes and containing fats, resins, mineral substances or
other materials.
本節不適用下列各項： The heading does not apply to :
（1）第1516、3402或3823節之製品，即使具有製蠟 (a) Products of heading 15.16, 34.02 or 38.23, even if
之特性； having a waxy character;
（2）第1521節，未經混合動物性蠟或植物性蠟，不 (b) Unmixed animal waxes or unmixed vegetable waxes,

論是否精製或著色； whether or not refined or coloured, of heading 15.21;
（3）第2712節之礦物蠟或類似產品，不論是否混合 (c) Mineral waxes or similar products of heading 27.12,

或僅著色；或 whether or not intermixed or merely coloured; or
（4）經混合分散或溶解於液態媒質之蠟（第3405、 (d) Waxes mixed with, dispersed in or dissolved in a

3809節等）。 liquid medium (headings 34.05, 38.09, etc.).
579 Ch. 34 579

國定稅率
Tariff Rate
碼 Unit 規
3401 肥皂；作肥皂用途之有機 Soap; organic surface-active

界面活性劑產品及調製品 products and preparations for
，呈條、塊或壓成其他形 use as soap, in the form of bars,
狀者，不論是否含有肥皂 cakes, moulded pieces or shapes
；供清洗皮膚用之有機界 , whether or not containing soap;
面活性劑產品及調製品 organic surface-active products
and preparations for washing the
，呈液狀或乳霜狀且為零
skin, in the form of liquid or
售包裝者，不論是否含肥 cream and put up for retail sale,
皂；以肥皂或清潔劑浸漬 whether or not containing soap;
、塗佈或被覆之紙、填棉 paper, wadding, felt and
、氈呢及不織布 nonwovens, impregnated, coated
or covered with soap or
detergent
－肥皂及有機界面活性 -Soap and organic surface-

產品及調製品，呈條、 active products and
塊或壓成其他形狀者 preparations, in the form of
，及紙、填料、氈呢及 bars, cakes, moulded pieces or
不織布，經以肥皂或清 shapes, and paper, wadding,
潔劑浸漬、塗佈或被覆 felt and nonwovens,
impregnated, coated or covered
者︰
with soap or detergent:
3401.11 供盥洗用（包括含藥物 For toilet use (including

製品） medicated products)
3401.11.00 供盥洗用（包括含藥物 Soap and organic surface- 免稅Free 免稅Free 12.5%

製品）肥皂及有機界面 active products and (PA,GT,NI,SV,HN,
活性產品及調製品，呈 preparations, in the form of NZ,SG)
條、塊或壓成其他形狀 bars, cakes, moulded pieces
者，及紙、填料、氈呢 or shapes, and paper,
及不織布，經以肥皂或 wadding, felt and
nonwovens, impregnated,
清潔劑浸漬、塗佈或被
coated or covered with soap
覆者 or detergent, for toilet use
(including medicated
products)
11 3 含藥香皂 Medicated toilet soap KGM 507
12 2 藥皂、消毒皂 Soap, medicated; soap, KGM 503

disinfected
19 5 其他肥皂 Other soap KGM
90 7 其他有機界面活性劑 Other organic surface- KGM

產品及調製品，呈條 active products and
、塊或壓成其他形狀 preparations, in the form of
者，及紙、填料、氈 bars, cakes, moulded pieces
呢及不織布，經以肥 or shapes, and paper ,
皂或清潔劑浸漬、塗 wadding, felt and
nonwovens, impregnated,
佈或被覆者
coated or covered with soap
or detergent.
3401.19.00 00 8 非盥洗用肥皂及有機界 Soap and organic surface- KGM 免稅Free 免稅Free 12.5%
面活性產品及調製品 active products and (PA,GT,NI,SV,HN,
，呈條、塊或壓成其他 preparations, in the form of NZ,SG)
形狀者，及紙、填料、 bars, moulded pieces or
氈呢及不織布，經以肥 shapes, and paper, wadding,
皂或清潔劑浸漬、塗佈 felt and nonwovens,
impregnated, coated or
或被覆者
covered with soap or
detergent, not for toilet use
580 Ch. 34 580

國定稅率
Tariff Rate
碼 Unit 規
3401.20 其他形狀之肥皂 Soap in other forms
3401.20.10 00 3 水懸性脂肪酸鹽 Water-dispersible salt of a KGM 免稅Free 免稅Free 12.5%

fatty acid (PA,GT,NI,SV,HN,
NZ,SG)
3401.20.90 00 6 其他形狀之肥皂 Soap in other forms KGM 免稅Free 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3401.30 供清洗皮膚用之有機界 Organic surface-active
面活性劑產品及調製品 products and preparations for
，呈液狀或乳霜狀且為 washing the skin, in the form
零售包裝者，不論是否 of liquid or cream and put up
含肥皂 for retail sale, whether or not
containing soap
3401.30.00 00 3 供清洗皮膚用之有機界 Organic surface-active KGM 4% 免稅Free 7.5%

面活性劑產品及調製品 products and preparations for (PA,GT,NI,SV,HN,
，呈液狀或乳霜狀且為 washing the skin, in the form NZ,SG)
零售包裝者，不論是否 of liquid or cream and put up
含肥皂 for retail sale, whether or not
containing soap
3402 有機界面活性劑（肥皂除 Organic surface-active agents

外）；界面活性製劑，洗 (other than soap); surface-active
滌製劑（包括輔助洗滌製 preparations, washing
劑）及清潔製劑，不論是 preparations (including auxiliary
否含肥皂，第３４０１節 washing preparations) and
製品除外 cleaning preparations, whether
or not containing soap, other
than those of heading 34.01
－有機界面活性劑，不 -Organic surface-active agents,

論是否零售包裝︰ whether or not put up for retail
sale:
3402.11 陰離子性 Anionic
3402.11.00 00 5 陰離子性有機界面活性 Anionic, organic surface- KGM 4% 免稅Free 5% 508

劑 active agents (PA,GT,NI,SV,HN,
NZ,SG)
3402.12 陽離子性 Cationic
3402.12.00 00 4 陽離子性有機界面活性 Cationic organic surface- KGM 4% 免稅Free 5%

NZ,SG)
3402.13 非離子性 Non-ionic
3402.13.00 非離子性有機界面活性 Non-ionic organic surface- 4% 免稅Free 5%

CN,NZ,SG)
10 1 壬基酚聚乙氧基醇 Nonylphenol polyethylene KGM 553 533

glycol ether
90 4 其他非離子性有機界 Other non-ionic organic KGM 508

面活性劑 surface-active agents
3402.19.00 00 7 其他有機界面活性劑 Other organic surface-active KGM 4% 免稅Free 5% 508

agents (PA,GT,NI,SV,HN,
NZ,SG)
3402.20 零售包裝製劑 Preparations put up for retail
sale
581 Ch. 34 581

國定稅率
Tariff Rate
碼 Unit 規
3402.20.00 00 4 零售包裝界面活性製劑 Surface-active preparations, KGM 4% 免稅Free 7.5% 508

、洗滌製劑及清潔製劑 washing preparations and (PA,GT,NI,SV,HN,
cleaning preparations, put up CN,NZ,SG)
for retail sale
3402.90.00 00 9 其他界面活性製劑、洗 Other surface-active KGM 4% 免稅Free 5% 508

滌製劑及清潔製劑 preparations, washing (PA,GT,NI,SV,HN,
preparations and cleaning NZ,SG)
preparations
3403 潤滑劑（包括以潤滑製劑 Lubricating preparations

為基料之切削油、螺栓或 (including cutting-oil
螺帽離型劑、防銹或防腐 preparations, bolt or nut release
蝕及脫模劑），及供紡織 preparations, anti-rust or anti-
品、皮革、毛皮或其他材 corrosion preparations and
料之油脂處理用調製品 mould release preparations,
based on lubricants) and
，但以石油或自地瀝青所
preparations of a kind used for
得之油為基本成分且其重 the oil or grease treatment of
量在７０％或以上之調製 textile materials, leather,
品除外 furskins or other materials, but
excluding preparations
containing, as basic constiuents,
70% or more by weight of
petroleum oils or of oils
minerals
－含石油或得自地瀝青 -Containing petroleum oils or

之油類者︰ oils obtained from bituminous
minerals:
3403.11 供紡織品、皮革、毛皮 Preparations for the treatment

或其他材料處理用調製 of textile materials, leather,
品 furskins or other materials
3403.11.10 00 2 紡織用加工處理油 Process oil for textile use KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.11.20 00 0 皮革用加工處理油 Process oil for leather use KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.11.30 00 8 塑膠用加工處理油 Process oil for plastic use KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.11.40 00 6 橡膠用加工處理油 Process oil for rubber use KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.11.90 00 5 其他材料處理用調製品 Preparations for the treatment KGM 3.5% 免稅Free 5%
of other materials (PA,GT,NI,SV,HN,
NZ,SG)
3403.19.10 00 4 潤滑油脂 Grease, lubricating KGM 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3403.19.20 00 2 切削油 Cutting-oil KGM 3.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.19.30 00 0 離型及脫模製劑 Release and mould release KGM 3.5% 免稅Free 5%
NZ,SG)
3403.19.41 00 7 防銹製劑 Anti-rust preparations KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3403.19.42 00 6 防蝕製劑 Anti-corrosion preparations KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
582 Ch. 34 582
國定稅率
Tariff Rate
碼 Unit 規
3403.19.90 其他潤滑製劑（以石油 Other lubricating 3.5% 免稅Free 5%

或自地瀝青所得之油為 preparations (as basic (PA,GT,NI,SV,HN,
基本成分且其重量在 constituents, 70% or more by NZ,SG)
７０％及以上者列入第 weight of petroleum oils or
２７１０節） of oils obtained from
bituminous minerals are
classified in heading 2710)
10 5 潤滑製劑，含有多氯 Lubricating preparations, KGM 111 533

聯苯、多氯萘、多氯 containing polychlorinated
聯三苯或六氯（代 biphenyls, polychlorinated
）苯，（以石油或自 naphthalene,
地瀝青所得之油為基 chloronaphthalene,
本成分且其重量在 polychlorinated terphenyls
or hexachloro benzene,
７０％及以上者列入
perchlorobenzene, (as basic
第２７１０節） constituents, 70% or more
by weight of petroleum oils
or of oils obtained from
90 8 其他潤滑製劑（以石 Other lubricating KGM

油或自地瀝青所得之 preparations (as basic
油為基本成分且其重 constituents, 70% or more
量在７０％及以上者 by weight of petroleum oils
列入第２７１０節） or of oils obtained from
3403.91 供紡織品、皮革、毛皮 Preparations for the treatment

或其他材料處理用調製 of texitle materials, leather,
品 furskins or other materials
3403.91.00 00 7 供紡織品、皮革、毛皮 Preparations for the treatment KGM 3.5% 免稅Free 5%

或其他材料處理用調製 of texitle materials, leather, (PA,GT,NI,SV,HN,
品 furskins or other materials NZ,SG)
3403.99.00 00 9 其他潤滑製劑 Other lubricating KGM 3.5% 免稅Free 5%

NZ,SG)
3404 人造蠟及調製蠟 Artificial waxes and prepared
waxes
3404.20 聚（氧化乙烯）（聚乙 Of polyethylene glycol

二醇）類
3404.20.00 00 2 聚（氧化乙烯）（聚乙 Poly(oxyethylene) KGM 免稅Free 免稅Free 3.5% 508

二醇）蠟 (polyethylene glycol) wax (PA,GT,NI,SV,HN,
NZ,SG)
3404.90.10 00 5 製革用蠟劑 Prepared waxed for leather KGM 免稅Free 免稅Free 3.5%
NZ,SG)
3404.90.20 00 3 氯化蠟 Chlorinated wax KGM 3.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3404.90.30 00 1 經化學改質之褐煤蠟 Lignite wax, chemically KGM 免稅Free 免稅Free 3.5%
modified (PA,GT,NI,SV,HN,
NZ,SG)
3404.90.90 其他人造蠟及調製蠟 Other artificial waxes and 免稅Free 免稅Free 5%
prepared waxes (PA,GT,NI,SV,HN,
NZ,SG)
583 Ch. 34 583
國定稅率
Tariff Rate
碼 Unit 規
10 6 由多氯聯苯或多氯萘 Waxes composed of KGM 111 533

之混合物組成之蠟 polychloro-biphenyls or
polychloronaphthalenes
90 9 其他人造蠟及調製蠟 Other artificial waxes and KGM 508

prepared waxes
3405 靴鞋、家具、地板、車身 Polishes and creams, for

、玻璃或金屬用之擦光料 footwear, furniture, floors,
及膏劑，去污膏與粉及其 coachwork, glass or metal,
他類似品（不論其型態是 scouring pastes and powders and
否為經此類調製品浸漬、 similar preparations (whether or
塗佈或被覆之紙、填料、 not in the form of paper,
wadding, felt, nonwovens
氈呢、不織布、發泡塑膠
cellular plastics or cellular
或發泡橡膠），第 rubber, impregnated, coated or
３４０４節之蠟除外 covered with such preparations),
excluding waxes of heading
34.04
3405.10 靴鞋或皮革用擦光料 Polishes, creams and similar

，膏劑及類似製品 preparations for footwear or
leather
3405.10.00 00 3 靴鞋或皮革用擦光料、 Polishes, creams and similar KGM 免稅Free 免稅Free 10%
膏劑及類似製品 preparations for footwear or (PA,GT,NI,SV,HN,
leather NZ,SG)
3405.20 保養木製家具、地板或 Polishes, creams and similar

其他木製品用擦光料 preparations for the
，膏劑及類似製品 maintenance of wooden
furniture, floors or other
woodwork
3405.20.00 00 1 保養木製家具、地板或 Polishes, creams of similar KGM 免稅Free 免稅Free 10%

其他木製品用擦光料、 preparations for the (PA,GT,NI,SV,HN,
膏劑之類似品 maintenance of wooden NZ,SG)
furniture, floors or other
woodwork
3405.30 車身用擦光料及類似製 Polishes and similar

品，金屬擦光料除外 preparations for coachwork,
other than metal polishes
3405.30.00 00 9 車身用擦光料及類似品 Polishes and similar KGM 免稅Free 免稅Free 10%

，金屬擦光料除外 preparations for coachwork, (PA,GT,NI,SV,HN,
other than metal polishes NZ,SG)
3405.40 去污膏或粉及其他去污 Scouring pastes and powders

劑 and other scouring
preparations
3405.40.00 00 7 去污膏或粉及其他去污 Scouring pastes and powders KGM 免稅Free 免稅Free 10%
劑 and other scouring (PA,GT,NI,SV,HN,
preparations NZ,SG)
3405.90.00 00 6 其他擦光料及類似製品 Other polishes and similar KGM 免稅Free 免稅Free 10%
NZ,SG)
3406 蠟燭、小蠟燭及類似品 Candles, tapers and the like
3406.00 蠟燭、小蠟燭及類似品 Candles, tapers and the like
3406.00.00 00 4 蠟燭、小蠟燭及類似品 Candles, tapers and the like KGM 免稅Free 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
584 Ch. 34 584
國定稅率
Tariff Rate
碼 Unit 規
3407 塑型用軟膏，包括兒童娛 Modelling pastes, including

樂用塑型料；“牙科用蠟 those put up for children's
”或“牙科塑型料”，成 amusement; preparations known
套、零售包裝或成板狀、 as "dental wax" or as "dental
馬蹄狀、條狀及類似形狀 impression compounds", put up
；其他以石膏（煅石膏或 in sets, in packings for retail sale
or in plates, horseshoe shapes,
硫酸鈣）為基料配製之牙
sticks or similar forms; other
科用品 preparations for use in dentistry,
with a basis of plaster (of
calcined gypsum or calcium
sulphate)
3407.00 塑型用軟膏，包括兒童 Modelling pastes, including

娛樂用塑型料；“牙科 those put up for children's
用蠟”或“牙科塑型料 amusement; preparations
”，成套、零售包裝或 known as "dental wax" or as
成板狀、馬蹄狀、條狀 "dental impression
及類似形狀；其他以石 compounds", put up in sets, in
packings for retail sale or in
膏（煅石膏或硫酸鈣
plates, horseshoe shapes, sticks
）為基料配製之牙科用 or similar forms; other
品 preparations for use in
dentistry, with a basis of
plaster (of calcined gypsum or
calcium sulphate)
3407.00.10 00 1 塑型用軟膏，包括兒童 Modelling pastes, including KGM 免稅Free 免稅Free 10% C02
娛樂用塑型料 those put up for children's (PA,GT,NI,SV,HN,
amusement NZ,SG)
3407.00.20 00 9 牙科用蠟或牙科用塑型 Dental waxes or dental KGM 免稅Free 免稅Free 10% 504
料 impression compounds (PA,GT,NI,SV,HN,
NZ,SG)
3407.00.30 00 7 牙科用膠料 Plaster specially prepared for KGM 3.5% 免稅Free 10%
use in dentistry (PA,GT,NI,SV,HN,
NZ,SG)
3407.00.90 00 4 其他以石膏（煅石膏或 Other preparations for use in KGM 免稅Free 免稅Free 10%
硫酸鈣）為基料配製之 dentistry, with a basis of (PA,GT,NI,SV,HN,
牙科用品 plaster (of calcined gypsum NZ,SG)
or calcium sulphate)
585 Ch. 34 585

第３５章　 CHAPTER 35
蛋白狀物質；改質澱粉；膠；酵素 ALBUMINOIDAL SUBSTANCES; MODIFIED
STARCHES; GLUES; ENZYMES
（甲）酵母（第2102節）； (a) Yeasts (heading 21.02);
（乙）血液分離物（血蛋白未經配製成具有醫療或預防疾 (b) Blood fractions (other than blood albumin not prepared for
病功用者除外），屬第30章之藥劑或其他製品； therapeutic or prophylactic uses), medicaments or other
products of Chapter 30;
（丙）鞣革前處理之酵素製劑（第3202節）； (c) Enzymatic preparations for pre-tanning (heading 32.02);
（丁）第34章含酵素濕潤劑或洗滌製劑或其他產品； (d) Enzymatic soaking or washing preparations or other
products of Chapter 34;
（戊）硬化蛋白質（第3913節）；或 (e) Hardened proteins (heading 39.13); or
（己）印刷工業用之明膠製品（第49章）。 (f) Gelatin products of the printing industry (Chapter 49).
二、第3505節所稱「糊精」係指澱粉分解產品其所含還原 2.- For the purposes of heading 35.05, the term “dextrins”
糖量，以葡萄糖表示時，不超過其乾基之百分之十者 means starch degradation products with a reducing sugar
。 content, expressed as dextrose on the dry substance, not
exceeding 10 %.
此類產品其還原糖含量超過百分之十者，則歸第 Such products with a reducing sugar content exceeding 10
1702節。 % fall in heading 17.02.
一、適用稅則第35051051號徵稅之飼料用米澱粉及第 1.- Rice starch for feed use under division 3505.10.51and
35051059號徵稅之其他飼料用黏性澱粉，以經漁業主 other alpha starches for feed use under division
管機關證明確供飼料用為限。 3505.10.59 must be covered by a certificate issued by
fishery authority to the effect that those imported will
actually be used for such purpose.
586 Ch. 35 586

國定稅率
Tariff Rate
碼 Unit 規
3501 酪蛋白，酪蛋白酸鹽（酯 Casein, caseinates and other

）及其他酪蛋白衍生物 casein derivatives; casein glues
；酪蛋白膠
3501.10 酪蛋白 Casein
3501.10.00 00 6 酪蛋白 Casein KGM 4% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3501.90.11 00 6 酪蛋白酸 Casein acid KGM 4% 免稅Free 5% F01

(PA,GT,NI,SV,HN,
NZ,SG)
3501.90.12 00 5 酪蛋白酸鹽（酯） Caseinates KGM 4% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3501.90.19 00 8 其他酪蛋白衍生物 Other casein derivatives KGM 4% 免稅Free 5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
3501.90.20 00 5 酪蛋白膠 Casein glues KGM 4% 免稅Free 7.5% F02
(PA,GT,NI,SV,HN,
NZ,SG)
3502 白蛋白（包括兩種或以上 Albumins, (including
之乳清蛋白質之濃縮物 concentrates of two or more
，其所含乳清蛋白質以乾 whey proteins, containing by
重量計超過八十％者 weight more than 80% whey
）；白蛋白酸鹽（酯）及 proteins, calculated on the dry
其他白蛋白衍生物 matter), albuminates and other
albumin derivatives.
－卵白蛋白︰ -Egg albumin:
3502.11 乾者 Dried
3502.11.10 00 2 乾燥蛋白粉 Egg white powder, dried KGM 20% 免稅Free 50% F01
(PA,GT,NI,SV,HN,
NZ,SG)
3502.11.20 00 0 其他乾燥蛋白類似品 Other similar articles of egg KGM 25% 免稅Free 50% F01
white , dried (PA,NI,NZ,SG)
5.4% (GT) 8.6%
(SV,HN)
3502.11.90 00 5 其他乾卵白蛋白 Other egg albumins, dried KGM 4% 免稅Free 7.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
3502.19.10 00 4 冷凍蛋白 Egg white, frozen KGM 25% 免稅Free 50% B01
(PA,NI,NZ,SG) F01
5.4% (GT) 8.6% MW0
(SV,HN)
3502.19.20 00 2 其他蛋白類似品 Other similar articles of egg KGM 25% 免稅Free 50% F01
white (PA,NI,NZ,SG)
5.4% (GT) 8.6%
(SV,HN)
3502.19.90 00 7 其他卵白蛋白 Other egg albumins KGM 4% 免稅Free 7.5% F01
(PA,GT,NI,SV,HN,
NZ,SG)
3502.20 乳白蛋白，包括兩種或 Milk albumin, including
以上之乳清蛋白質之濃 concentrates of two or more
縮物 whey proteins
3502.20.00 00 3 乳白蛋白，包括兩種或 Milk albumin, including KGM 4% 免稅Free 7.5% F01

以上之乳清蛋白質之濃 concentrates of two or more (PA,GT,NI,SV,HN,
縮物 whey proteins NZ,SG)
587 Ch. 35 587

國定稅率
Tariff Rate
碼 Unit 規
3502.90.00 00 8 其他白蛋白（包括兩種 Other albumins, (including KGM 4% 免稅Free 7.5% F01

或以上之乳清蛋白質之 concentrates of two or more (PA,GT,NI,SV,HN,
濃縮物，其所含乳清蛋 whey proteins, containing by NZ,SG)
白質以乾重量計超過 weight more than 80% whey
８０％者）；白蛋白酸 proteins, calculated on the
鹽（酯）及其他白蛋白 dry matter), albuminates and
other albumin derivatives
衍生物
3503 明膠（包括矩形（含正方 Gelatin (including gelatin in

形）片狀明膠，不論是否 rectangular (including square)
經表面加工或已著色）及 sheets, whether or not surface-
明膠衍生物；　魚鰾膠 worked or coloured) and gelatin
（魚氣囊膠）；其他動物 derivatives; isinglass; other
膠，屬第３５０１節之酪 glues of animal origin,
excluding casein glues of
蛋白膠除外
heading 35.01
3503.00 明膠（包括矩形（含正 Gelatin (including gelatin in

方形）片狀明膠，不論 rectangular (including square)
是否經表面加工或已著 sheets, whether or not surface-
色）及明膠衍生物；　 worked or coloured) and
魚鰾膠（魚氣囊膠 gelatin derivatives; isinglass;
）；其他動物膠，屬第 other glues of animal origin,
excluding casein glues of
３５０１節之酪蛋白膠
heading 35.01
除外
3503.00.10 00 4 白明膠 Gelatin KGM 2.5% 免稅Free 5% F02

(PA,GT,NI,SV,HN,
NZ,SG)
3503.00.20 00 2 白明膠衍生物 Gelatin derivatives KGM 5% 免稅Free 10% F01
(PA,GT,NI,SV,HN,
NZ,SG)
3503.00.30 00 0 魚鰾膠（魚氣囊膠） Isinglass KGM 5% 免稅Free 10% F02
(PA,GT,NI,SV,HN,
NZ,SG)
3503.00.40 00 8 阿膠 A Chiao (Corii Asini Colla) KGM 2.5% 免稅Free 2.5% 502
(PA,GT,NI,SV,HN,
NZ,SG)
3503.00.90 其他動物膠，屬第 Other glues of animal origen, 5% 免稅Free 10%
３５０１節之酪蛋白膠 excluding casein glues of (PA,GT,NI,SV,HN,
除外 heading 35.01 NZ,SG)
10 5 虎骨膠 Hu Ku Chiao (Tigris Os KGM 502

Colla)
20 3 鹿角膠 Lu Chiao Chiao (Cervi KGM 502

Cornus Colla)
90 8 其他動物膠，屬第 Other glues of animal KGM F02

３５０１節之酪蛋白 origin, excluding casein
膠除外 glues of heading 35.01
3504 消化蛋白質（蛋白󻑧）及 Peptones and their derivatives;

其衍生物；其他未列名蛋 other protein substances and
白質及其衍生物；皮粉 their derivatives, not elsewhere
，不論是否經鉻浸漬者 specified or included; hide
powder, whether or not chromed
3504.00 消化蛋白質（蛋白 Peptones and their derivatives;

󻑧）及其衍生物；其他 other protein substances and
未列名蛋白質及其衍生 their derivatives, not elsewhere
物；皮粉，不論是否經 specified or included; hide
鉻浸漬者 powder, whether or not
chromed
3504.00.11 00 2 消化蛋白質（蛋白 Peptones and their KGM 2.5% 免稅Free 10% F02
󻑧）及其衍生物 derivatives (PA,GT,NI,SV,HN,
NZ,SG)
588 Ch. 35 588
國定稅率
Tariff Rate
碼 Unit 規
3504.00.19 00 4 其他蛋白質及其衍生物 Other protein substances and KGM 2.5% 免稅Free 10% 508
their derivatives (PA,GT,NI,SV,HN,
NZ,SG)
3504.00.20 00 1 皮粉，不論是否經鉻鹽 Hide powder, whether or not KGM 5% 免稅Free 10%
浸漬者 chromed (PA,GT,NI,SV,HN,
NZ,SG)
3505 糊精及其他改質澱粉（例 Dextrins and other modified
如預糊化或酯化澱粉 starches (for example,
）；以澱粉、糊精或其他 pregelatinised or esterified
改質澱粉為基料之膠 starches); glues based on
starches or on dextrins or other
modified starches
3505.10 糊精及其他改質澱粉 Dextrins and other modified

starches
3505.10.10 00 0 糊精 Dextrins KGM 10% 免稅Free 20% F02

(PA,GT,NI,SV,HN,
NZ,SG)
3505.10.20 00 8 醚化及酯化澱粉 Etherified or esterified KGM 10% 免稅Free 15.5% 508
starches (PA,GT,NI,SV,HN,
NZ,SG)
3505.10.40 00 4 可溶解或已烘製之澱粉 Soluble or roasted starch KGM 10% 免稅Free 15.5% F02
(PA,GT,NI,SV,HN,
NZ,SG)
3505.10.51 00 0 飼料用米澱粉 Rice starch for fodder use TNE 6% 免稅Free 7.5% N MW0
(GT,SV,HN,NZ,SG)
6% (PA,NI)
3505.10.59 00 2 其他飼料用粘性澱粉 Other alpha starches for TNE 6% 免稅Free 7.5% N

fodder use (PA,GT,NI,SV,HN,
NZ,SG)
3505.10.61 00 8 非飼料用米澱粉 Rice starch, not for fodder TNE 11.2% 免稅Free 15.5% MW0
use (GT,SV,HN,NZ,SG)
11.2% (PA,NI)
3505.10.69 00 0 其他非飼料用粘性澱粉 Other alpha starches, not for TNE 10% 免稅Free 15.5% 508
fodder use (PA,GT,NI,SV,HN,
NZ,SG)
3505.10.90 其他改質澱粉 Other modified starches 10% 免稅Free 15.5%
(PA,GT,NI,SV,HN,
NZ,SG)
10 1 硝化澱粉 Nitro-starch KGM 301 483
90 4 其他改質澱粉 Other modified starches KGM 508
3505.20 膠 Glues
3505.20.00 00 0 以澱粉、糊精或其他改 Glues based on starches or on KGM 12.5% 免稅Free 20% F02
質澱粉為基料之膠 dextrins or other modified (PA,GT,NI,SV,HN,
starches NZ,SG)
3506 未列名調製膠及其他調製 Prepared glues and other

粘著劑；適於作膠或粘著 prepared adhesives, not
劑用之產品，以零售包裝 elsewhere specified or included;
當作膠或粘著劑出售，每 products suitable for use as
件淨重不逾１公斤者 glues or adhesives, put up for
retail sale as glues or adhesives,
not exceeding a net weight of 1
kg
3506.10 適於作膠用或粘著劑用 Products suitable for use as

之產品，以零售包裝當 glues or adhesives, put up for
作膠或粘著劑出售，每 retail sale as glues or
件淨重不逾１公斤者 adhesives, not exceeding a net
weight of 1 kg
589 Ch. 35 589

國定稅率
Tariff Rate
碼 Unit 規
3506.10.00 適於作膠用或粘著劑用 Products suitable for use as 6.5% 免稅Free 10%

之產品，以零售包裝當 glues or adhesives, put up for (PA,GT,NI,SV,HN,
作膠或粘著劑出售，每 retail sale as glues or CN,NZ,SG)
件淨重不逾１公斤者 adhesives, not exceeding a
net weight of 1 kg
10 9 粘著劑，含芳香烴溶 Adhesive, containing KGM

劑（二甲苯除外）並 aromatic solvent other than
添加０．３％（重量 xylene and mixed with
百分率）芥子油者 0.3% w/w mustard oil, not
．每件淨重不逾１公 exceeding a net weight of 1
斤者 kg.

劑（二甲苯除外）者 aromatic solvent other than
（３００公克以上包 xylene (more than 300gm.
裝者） in packing)

（３００公克以下包 xylene (not more than
裝者） 300gm. in packing)
30 5 膠水 Mucilage KGM
90 2 其他適於作膠用或粘 Other products suitable for KGM

著劑用之產品，以零 use as glues or adhesives,
售包裝當作膠粘著劑 put up for retail sale as
出售，每件淨重不逾 glues or adhesives, not
１公斤者 exceeding a net weight of 1
kg
3506.91 以第３９０１至第 Adhesives based on rubber or

３９１３節之聚合物或 plastics (including artificial
以橡膠為基料之粘著劑 resins )
3506.91.10 00 1 熱熔膠 Hot melt adhesives KGM 6.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3506.91.20 00 9 未硫化橡膠或橡膠配合 Adhesives of unvulcanised KGM 5% 免稅Free 10%

物製成之黏著劑 rubber of rubber compounds (PA,GT,NI,SV,HN,
NZ,SG)
3506.91.30 00 7 專用或主要用於平面顯 Optically clear free-film KGM 4.8% 免稅Free 10%
示器或觸控面板製造之 adhesives and optically clear (PA,GT,NI,SV,HN,
光學透明無基材黏著劑 curable liquid adhesives of a CN,NZ,SG)
和光學透明可固化液態 kind used solely or
黏著劑 principally for the
manufacture of flat panel
displays or touch-sensitive
screen panels
3506.91.90 其他以第３９０１至第 Other adhesives based on 6.5% 免稅Free 10%

３９１３節之聚合物或 polymers of headings 39.01 (PA,GT,NI,SV,HN,
以橡膠為基料之粘著劑 to 39.13 or on rubber CN,NZ,SG)

劑（二甲苯除外）並 aromatic solvent other than
添加０．３％（重量 xylene and mixed with
百分率）介子油者 0.3% w/w mustard oil,
，每件淨重逾１公斤 exceeding a net weight of 1
者 kg
590 Ch. 35 590

國定稅率
Tariff Rate
碼 Unit 規

，每件淨重逾１公斤 xylene, exceeding a net
者 weight of 1 kg
90 5 其他以第 Other adhesives based on KGM

３９﹒０１至第 polymers of headings 39.01
３９﹒１３節的聚合 to 39.13 or on rubber
物或以橡膠為基料之
粘著劑
3506.99.00 00 5 其他調製膠及調製粘著 Other prepared glues and KGM 6.5% 免稅Free 7%

劑 adhesives (PA,GT,NI,SV,HN,
CN,NZ,SG)
3507 酵素；未列名調製酵素 Enzymes; prepared enzymes not

3507.10 粗製凝乳酶及其濃縮物 Rennet and concentrates

thereof
3507.10.00 00 0 粗製凝乳酶及其濃縮物 Rennet and concentrates KGM 5% 免稅Free 7.5% F02

thereof (PA,GT,NI,SV,HN,
NZ,SG)
3507.90.00 00 3 其他酵素及調製酵素 Other enzymes, and prepared KGM 5% 免稅Free 7.5% 508
enzymes (PA,GT,NI,SV,HN,
NZ) 1% (SG)
591 Ch. 35 591

第３６章　 CHAPTER 36
炸藥；煙火品；火柴；引火合金；可燃製品 EXPLOSIVES; PYROTECHNIC PRODUCTS;
MATCHES; PYROPHORIC ALLOYS; CERTAIN
COMBUSTIBLE PREPARATIONS
一、本章除下列二（甲）或（乙）所述者外不包括符合化 1.- This Chapter does not cover separate chemically defined
學上定義之個別化合物。 compounds other than those described in Note 2 (a) or (b)
below.
二、第3606節所稱「可燃性物質之製品」僅指下列產品： 2.- The expression “ articles of combustible materials ” in
heading 36.06 applies only to :
（甲）已作型（例如片、棒或類似形狀）供作燃料用之聚 (a) Metaldehyde, hexamethylenetetramine and similar
乙醛、六亞甲基四胺及類似物質；以醇類為基料之 substances, put up in forms (for example, tablets, sticks or
燃料以及固體或半固體狀之類似調製燃料； similar forms) for use as fuels; fuels with a basis of
alcohol, and similar prepared fuels, in solid or semi-solid
form;
（乙）液體或液化氣體燃料儲存於容量不超過300立方公分 (b) Liquid or liquefied-gas fuels in containers of a kind used
之容器中，供灌注或再灌注香煙用或類似之打火機 for filling or refilling cigarette or similar lighters and of a
者；及 capacity not exceeding 300 cm3; and
（丙）樹脂火炬，引火物及類似品。 (c) Resin torches, firelighters and the like.
592 Ch. 36 592

國定稅率
Tariff Rate
碼 Unit 規
3601 發射藥 Propellent powders
3601.00 發射藥 Propellent powders
3601.00.10 00 5 黑火藥 Black powder KGM 5% 免稅Free 5% 301 483

NZ,SG)
3601.00.20 00 3 無煙火藥 Smokeless powders KGM 5% 免稅Free 5% 301 483
NZ,SG)
3601.00.90 00 8 其他發射藥 Other propellent powders KGM 5% 免稅Free 5% 301 483
NZ,SG)
3602 製成炸藥，發射藥除外 Prepared explosives, other than
propellent powders
3602.00 製成炸藥，發射藥除外 Prepared explosives, other than

propellent powders
3602.00.10 00 4 代拿邁 Dynamite KGM 6.5% 免稅Free 7.5% 301 483

NZ,SG)
3602.00.90 00 7 其他製成炸藥 Other prepared explosives KGM 6.5% 免稅Free 7.5% 301 483
NZ,SG)
3603 安全引信；導爆索；擊發 Safety fuses; detonating fuses;
式或引炸式底火；著火器 percussion or detonating caps;
；電雷管 igniters; electric detonators
3603.00 安全引信；導爆索；擊 Safety fuses; detonating fuses;

發式或引炸式底火；著 percussion or detonating caps;
火器；電雷管 igniters; electric detonators
3603.00.10 00 3 安全引信；導爆索 Safety fuses; detonating fuses KGM 6.5% 免稅Free 7.5% 301 483
NZ,SG)
3603.00.20 00 1 擊發式或引炸式底火 Percussion or detonating caps KGM 5% 免稅Free 5% 301 483
NZ,SG)
3603.00.30 00 9 著火器 Igniters KGM 6.5% 免稅Free 7.5% 301 483
NZ,SG)
3603.00.40 00 7 電雷管 Electric detonators KGM 6.5% 免稅Free 7.5% 301 483
NZ,SG)
3604 煙火，信號火炬，落雨火 Fireworks, signalling flares, rain
箭，濃霧信號及其他煙火 rockets, fog signals and other
製品 pyrotechnic articles
3604.10 煙火 Fireworks
3604.10.10 00 0 玩具煙火 Fireworks, toy KGM 免稅Free 免稅Free 免稅Free 366

(PA,GT,NI,SV,HN,
NZ,SG)
3604.10.20 00 8 玩具以外之煙火 Fireworks other than toy KGM 免稅Free 免稅Free 免稅Free 366
(PA,GT,NI,SV,HN,
NZ,SG)
3604.90.10 00 3 信號火炬 Signalling flares KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
3604.90.20 00 1 落雨火箭 Rain rockets KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
3604.90.30 00 9 濃霧信號 Fog signals KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
593 Ch. 36 593

國定稅率
Tariff Rate
碼 Unit 規
3604.90.40 00 7 信號彈 Very flares KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
3604.90.90 00 6 其他煙火製品 Other pyrotechnic articles KGM 免稅Free 免稅Free 免稅Free 366
(PA,GT,NI,SV,HN,
NZ,SG)
3605 火柴，第３６０４節煙火 Matches, other than pyrotechnic
製品除外 articles of heading 36.04
3605.00 火柴，第３６０４節煙 Matches, other than

火製品除外 pyrotechnic articles of heading
36.04
3605.00.00 00 3 火柴，第３６０４節煙 Matches, other than KGM 6.5% 免稅Free 10%

火製品除外 pyrotechnic articles of (PA,GT,NI,SV,HN,
heading 36.04 NZ,SG)
3606 各種形狀之鈰鐵及其他引 Ferro-cerium and other

火合金；本章註二所述之 pyrophoric alloys in all forms;
可燃物質製品 articles of combustible materials
as specified in Note 2 to this
Chapter
3606.10 液體或液化氣體燃料儲 Liquid or liquefied-gas fuels in

存於容量不超過 containers of a kind used for
３００Ｃ之容器中 filling or refilling cigarette or
，供灌注或再灌注香煙 similar lighters and of a
用或類似之打火機用 capacity not exceeding 300
cm3
3606.10.00 00 0 液體或液化氣體燃料儲 Liquid or liquefied-gas fuels TNE 6.5% 免稅Free 10% T* 255 473
存於容量不超過 in containers of a kind used KGM (PA,GT,NI,SV,HN,
３００ｃｍ３之容器中 for filling or refilling NZ,SG)
，供灌注或再灌注香煙 cigarette or similar lighters,
用或類似之打火機用 and of a capacity not
exceeding 300 cm3
3606.90.10 00 1 鈰鐵及其他引火合金 Ferro-cerium and other KGM 6.5% 免稅Free 10%

pyrophoric alloys (PA,GT,NI,SV,HN,
NZ,SG)
3606.90.20 00 9 樹脂火炬 Resin torches KGM 6.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
3606.90.30 00 7 以醇類為基料之固體或 Fuels with a basis of alcohol, KGM 6.5% 免稅Free 10%
半固體燃料 in solid or semi-solid form (PA,GT,NI,SV,HN,
NZ,SG)
3606.90.90 00 4 其他可燃性物質製品 Other articles of combustible KGM 6.5% 免稅Free 10%
NZ,SG)
594 Ch. 36 594

第３７章　 CHAPTER 37
感光或電影用品 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

一、本章不包括廢料或碎屑在內。 1.- This Chapter does not cover waste or scrap.
二、本章所稱「感光」一詞係指經由光線或其他形式之輻 2.- In this Chapter the word “ photographic ” relates to the
射線的作用而直接或間接在感光性表面形成可見影像 process by which visible images are formed, directly or
的過程。 indirectly, by the action of light or other forms of
radiation on photosensitive surfaces.
三、符合工廠管理規定之製造業，輸入供製造印刷用塗佈 3.- Imported by the manufacturers subject to the factory
感光平板版材（CTP）用歸屬稅則第37071000號「供 administration rules, for use in the manufacture of
照相用感光乳液」及第37079010號「供照相用顯影劑 printing computer-to-plate (CTP) under division
」，經經濟部證明屬實者免稅。 3707.90.10 "Developing preparation, for photographic
uses" is exempt from duty if covered by a certificate
issued by the Ministry of Economic Affairs.
595 Ch. 37 595

國定稅率
Tariff Rate
碼 Unit 規
3701 除紙、紙板或紡織品以外 Photographic plates and film in

，任何材料製成之平面裝 the flat, sensitised, unexposed,
、感光性、未曝光照相用 of any material other than paper,
版及軟片；平面裝、感光 paperboard or textiles; instant
性、未曝光之立即沖印組 print film in the flat, sensitised,
合 unexposed, whether or not in
packs
3701.10 供Ｘ光用 For X-ray
3701.10.00 00 4 Ｘ光版及軟片，平面裝 X-ray plates and film, in the KGM 免稅Free 免稅Free 5%
、感光性、未曝光者 flat, sensitised, unexposed (PA,GT,NI,SV,HN,
NZ,SG)
3701.20 立即沖印軟片 Instant print film
3701.20.00 00 2 立即沖印軟片，平面裝 Instant print film, in the flat, KGM 免稅Free 免稅Free 7.5%
、感光性、未曝光者 sensitised, unexpored, (PA,GT,NI,SV,HN,
whether or not in packs NZ,SG)
3701.30 任何一邊超過２５５公 Other plates and film, with any

厘之其他版及軟片 side exceeding 255 mm
3701.30.00 任何一邊超過２５５公 Other plates and film, with 免稅Free 免稅Free 7.5%
厘之其他版及軟片，平 any side exceeding 255 mm, (PA,GT,NI,SV,HN,
面裝、感光性、未曝光 in the flat, sensitised, NZ,SG)
者 unexposed
10 8 任何一邊超過 Photographic PS (Precoated KGM

２５５毫米之照相製 Sensitized) plates, with any
版用 side exceeding 255 mm, in
ＰＳ（Ｐｒｅｃｏａ the flat, sensitised,
ｔｅｄ　　 unexposed
Ｓｅｎｓｉｔｉｚｅ
ｄ）版，平面裝、感
光性、未曝光者
20 6 任何一邊超過 Photographic CTP KGM

２５５毫米之照相製 (Computer to Plate) plates,
版用 with any side exceeding
ＣＴＰ（Ｃｏｍｐｕ 255 mm, in the flat,
ｔｅｒ　ｔｏ　 sensitised, unexposed
Ｐｌａｔｅ）版，平
面裝、感光性、未曝
光者
90 1 任何一邊超過 Other plates and film, with KGM
２５５毫米之其他版 any side exceeding 255
及軟片，平面裝、感 mm, in the flat, sensitised,
光性、未曝光者 unexposed
3701.91 供彩色感光用（多色） For colour photography

(polychrome)
3701.91.00 00 6 其他照相用版及軟片 Other photographic plates KGM 免稅Free 免稅Free 7.5%

，供彩色感光用（多色 and film, for colour (PA,GT,NI,SV,HN,
），平面裝、感光性、 photography (polychrome), NZ,SG)
未曝光者 in the flat, sensitised,
unexposed
596 Ch. 37 596

國定稅率
Tariff Rate
碼 Unit 規
3701.99.90 00 9 其他照相用版及軟片 Other photographic plates KGM 免稅Free 免稅Free 7.5%

，非供彩色感光用（多 and film, not for colour (PA,GT,NI,SV,HN,
色），平面裝、感光性 photography (polychrome), NZ,SG)
、未曝光者 in the flat, sensitised,
unexposed
3702 除紙、紙板或紡織品以外 Photographic film in rolls,

，任何材料製成之感光性 sensitised, unexposed, of any
未曝光照相用膠捲；感光 material other than paper,
性未曝光之立即沖印膠捲 paperboard or textiles; instant
print film in rolls, sensitised,
unexposed
3702.10 供Ｘ光用 For X-ray
3702.10.00 00 3 供Ｘ光用膠捲，感光性 Photographic film in rolls, KGM 免稅Free 免稅Free 5%

未曝光者 for X-ray, sensitised, (PA,GT,NI,SV,HN,
unexposed NZ,SG)
－無孔寬度不超過 -Other film, without

１０５公厘之其他膠捲 perforations, of a width not
︰ exceeding 105 mm:
3702.31 彩色感光用（多色） For colour photography

(polychrome)
3702.31.10 00 6 未剪裁捲筒彩色照相軟 Colour photographic film in KGM 免稅Free 免稅Free 7.5%

片（寬３５公厘及以上 rolls, uncut (width 35 mm (PA,GT,NI,SV,HN,
，長８００公尺以上） and over, length over 800 m) NZ,SG)
3702.31.90 00 9 其他無孔，寬度不超過 Other film in rolls, without KGM 免稅Free 免稅Free 5%

１０５公厘，彩色感光 perforations, of a width not (PA,GT,NI,SV,HN,
用膠捲，感光性、未曝 exceeding 105 mm, for color NZ,SG)
光者 photography (polychrome),
sensitised, unexposed
3702.32 其他，附有鹵化銀乳液 Other, with silver halide

者 emulsion
3702.32.00 00 7 其他無孔寬度不超過 Other film in rolls, without KGM 免稅Free 免稅Free 5%

１０５公厘之膠捲，附 perforations, of a width not (PA,GT,NI,SV,HN,
有鹵化銀乳液，感光性 exceeding 105 mm, with NZ,SG)
、未曝光者 silver halide emulsion,
sensitised, unexposed
3702.39.00 00 0 無孔，寬度不超過 Other photographic film in KGM 免稅Free 免稅Free 5%

１０５公厘之其他照相 rolls, without perforations, of (PA,GT,NI,SV,HN,
用膠捲，感光性、未曝 a width not exceeding 105 NZ,SG)
光者 mm, sensitised, unexposed
－無孔寬度超過 -Other film, without

１０５公厘之其他膠捲 perforations, of a width
︰ exceeding 105 mm:
3702.41 寬度超過６１０公厘及 Of a width exceeding 610 mm

長度超過２００公尺 and of a length exceeding 200
，供彩色感光者（多色 m, for colour photography
） (polychrome)
3702.41.10 00 4 印刷或石印版用感光膠 Photographic film in rolls for KGM 免稅Free 免稅Free 5%

捲 printing or lithographic use (PA,GT,NI,SV,HN,
NZ,SG)
597 Ch. 37 597

國定稅率
Tariff Rate
碼 Unit 規
3702.41.20 00 2 未剪裁捲筒彩色感光膠 Colour photographic film in KGM 免稅Free 免稅Free 7.5%

捲（長８００公尺以上 rolls, uncut (length over (PA,GT,NI,SV,HN,
） 800M) NZ,SG)
3702.41.90 00 7 其他用途無孔捲裝彩色 Other film in rolls, without KGM 免稅Free 免稅Free 5%

感光膠捲，寬度超過 perforations, of a width (PA,GT,NI,SV,HN,
６１０公厘及長度超過 exceeding 610 mm and of a NZ,SG)
２００公尺，未曝光者 length exceeding 200 m, for
colour photography
(polychrome), unexposed

長度超過２００公尺 and of a length exceeding 200
，供彩色感光用者除外 m, other than for colour
photography

NZ,SG)
3702.42.90 00 6 其他用途之其他無孔照 Other photographic film in KGM 免稅Free 免稅Free 5%
相用膠捲，寬度超過 rolls, without perforations, of (PA,GT,NI,SV,HN,
６１０公厘及長度超過 a width exceeding 610 mm NZ,SG)
２００公尺，供彩色感 and of a length exceeding
光用者除外，未曝光者 200 m, other than for colour
photography (polychrome),
unexposed

長度不超過２００公尺 and of a length not exceeding
者 200 m

NZ,SG)
3702.43.90 00 5 其他用途無孔感光用膠 Other photographic film in KGM 免稅Free 免稅Free 5%
捲，寬度超過６１０公 rolls, without perforations, of (PA,GT,NI,SV,HN,
厘及長度不超過 a width exceeding 610 mm NZ,SG)
２００公尺，未曝光者 and of a length not exceeding
200 m, unexposed
3702.44 寬度超過１０５公厘但 Of a width exceeding 105 mm

不超過６１０公厘者 but not exceeding 610 mm
3702.44.10 00 1 未剪裁捲筒彩色感光膠 Colour photographic film in KGM 免稅Free 免稅Free 7.5%

捲（寬度超過１０５公 rolls, uncut (width exceeding (PA,GT,NI,SV,HN,
厘但不超過６１０公厘 105 mm but not exceeding NZ,SG)
，長８００公尺以上者 610 mm, length more than
） 800 m)

NZ,SG)
3702.44.90 00 4 其他用途無孔感光用膠 Other photographic film in KGM 免稅Free 免稅Free 5%
捲，寬度超過１０５公 rolls, without perforations, of (PA,GT,NI,SV,HN,
厘但不超過６１０公厘 a width exceeding 105 mm NZ,SG)
，未曝光者 but not exceeding 610 mm,
unexposed
－供彩色感光用之其他 -Other film, for colour

膠捲（多色）︰ photography (polychrome):
3702.52 寬度不超過１６毫米 Of a width not exceeding 16

mm
598 Ch. 37 598

國定稅率
Tariff Rate
碼 Unit 規
3702.52.00 感光用膠捲，寬度不超 Photographic film in rolls, of 免稅Free 免稅Free 5%

過１６毫米，未曝光者 a width not exceeding 16 (PA,GT,NI,SV,HN,
mm, unexposed NZ,SG)
10 0 彩色感光用之其他膠 Other film in rolls, for KGM

捲，寬度不超過 colour photography, of a
１６公厘及長度不超 width not exceeding 16 mm
過１４公尺，未曝光 and of a length not
者 exceeding 14 m, unexposed
20 8 電影軟片，寬度不超 Cinematograph film in KGM

過１６公厘及長度超 rolls, of a width not
過１４公尺者 exceeding 16 mm and of a
length exceeding 14 m
90 3 其他感光用膠捲，寬 Other film in rolls, for KGM

度不超過１６公厘及 colour photography, of a
長度超過１４公尺 width not exceeding 16 mm
，未曝光者 and of a length exceeding
14m, unexposed
3702.53 寬度超過１６公厘但不 Of a width exceeding 16 mm

超過３５公厘及長度不 but not exceeding 35 mm and
超過３０公尺，供幻燈 of a length not exceeding 30
片用者 m, for slides
3702.53.00 00 1 供彩色感光用之其他膠 Other film in rolls, for colour KGM 免稅Free 免稅Free 5%
捲，寬度超過１６公厘 photography, of a width (PA,GT,NI,SV,HN,
但不超過３５公厘及長 exceeding 16 mm but not NZ,SG)
度不超過３０公尺，供 exceeding 35 mm and of a
幻燈片用，未曝光者 length not exceeding 30 m,
for slides, unexposed

超過３５公厘及長度不 but not exceeding 35 mm and
超過３０公尺，供幻燈 of a length not exceeding 30
片用者除外 m, other than for slides
3702.54.10 00 8 電影軟片，寬度超過 Cinematograph film in rolls, KGM 免稅Free 免稅Free 10%

１６公厘但不超過 of a width exceeding 16 mm (PA,GT,NI,SV,HN,
３５公厘及長度不超過 but not exceeding 35 mm and NZ,SG)
３０公尺 of a length not exceeding 30
m
3702.54.90 00 1 其他感光用膠捲，寬度 Other film in rolls, for colour KGM 免稅Free 免稅Free 5%
超過１６公厘，但不超 photography, of a width (PA,GT,NI,SV,HN,
過３５公厘及長度不超 exceeding 16 mm but not NZ,SG)
過３０公尺，供幻燈片 exceeding 35 mm and of a
用者除外，未曝光者 length not exceeding 30 m,
other than for slides,
unexposed

超過３５公厘及長度超 but not exceeding 35 mm and
過３０公尺者 of a length exceeding 30 m
3702.55.10 00 7 電影軟片，寬度超過 Cinematograph film in rools, KGM 免稅Free 免稅Free 10%

１６公厘但不超過 of a width exceeding 16 mm (PA,GT,NI,SV,HN,
３５公厘及長度超過 but not exceeding 35 mm and NZ,SG)
３０公尺者 of a length exceeding 30 m
3702.55.90 00 0 其他感光用膠捲寬度超 Other film in rolls, for colour KGM 免稅Free 免稅Free 5%
過１６公厘，但不超過 photography of a width (PA,GT,NI,SV,HN,
３５公厘及長度超過 exceeding 16 mm but not NZ,SG)
３０公尺，供幻燈片用 exceeding 35 mm and of a
者除外 length exceeding 30 m,
unexposed
599 Ch. 37 599

國定稅率
Tariff Rate
碼 Unit 規
3702.56 寬度超過３５公厘者 Of a width exceeding 35 mm
3702.56.10 00 6 未剪裁捲筒彩色感光膠 Colour photograph film in KGM 免稅Free 免稅Free 7.5%

捲（長８００公尺以上 rolls, uncut (length over 800 (PA,GT,NI,SV,HN,
） m) NZ,SG)
3702.56.90 00 9 其他感光用膠捲，寬度 Other film in rolls, for colour KGM 免稅Free 免稅Free 5%
超過３５公厘，未曝光 photography of a width (PA,GT,NI,SV,HN,
者 exceeding 35 mm, unexposed NZ,SG)
3702.96 寬度不超過３５毫米且 Of a width not exceeding 35

長度不超過３０米者 mm and of a length not
exceeding 30m
3702.96.00 感光用單色膠捲，寬度 Potographic monochrome 免稅Free 免稅Free 5%

不超過３５毫米且長度 film in rolls, of a width not (PA,GT,NI,SV,HN,
不超過３０米，未曝光 exceeding 35 mm and of a NZ,SG)
者 length not exceeding 30m,
unexposed
10 8 其他感光用單色膠捲 Other photographic KGM

，寬度不超過１６公 monochrome film in rolls,
厘且長度不超過30米 of a width not exceeding 16
，未曝光者 mm and of a length not
exceeding 30m, unexposed
20 6 電影軟片，寬度超過 Cinematograph film in KGM

１６公厘但不超過 rolls, of a width exceeding
３５公厘及長度不超 16 mm but not exceeding
過３０公尺者 35 mm and of a length not
exceeding 30 m

，寬度超過１６公厘 monochrome film in rolls,
，但未超過３５公厘 of a width exceeding 16
及長度不超過３０公 mm but not exceeding 35
尺，未曝光者 mm and of a length not
exceeding 30 m, unexposed
3702.97 寬度不超過３５毫米且 Of a width not exceeding 35

長度超過３０米者 mm and of a length exceeding
30 m
3702.97.00 感光用單色膠捲，寬度 Photographic monochrome 免稅Free 免稅Free 5%

不超過３５毫米且長度 film in rolls, of a width not (PA,GT,NI,SV,HN,
超過３０米，未曝光者 exceeding 35 mm and of a NZ,SG)
length exceeding 30m,
unexposed

，寬度不超過１６毫 monochrome film in rolls,
米且長度超過３０米 of a width not exceeding 16
，未曝光者 mm and of a length
exceeding 30m, unexposed
20 5 電影軟片，寬度超過 Cinematograph film in KGM

１６公厘但不超過 rolls, of a width exceeding
３５公厘及長度超過 16 mm but not exceeding
３０公尺者 35 mm and of a length
exceeding 30 m
600 Ch. 37 600

國定稅率
Tariff Rate
碼 Unit 規

，寬度超過１６公厘 monochrome film in rolls,
，但未超過３５公厘 of a width exceeding 16
及長度超過３０公尺 mm but not exceeding 35
，未曝光者 mm and of a length
exceeding 30 m, unexposed
3702.98 寬度超過３５毫米者 Of a width exceeding 35 mm
3702.98.00 00 8 感光用單色膠捲，寬度 Photographic monochrome KGM 免稅Free 免稅Free 5%

超過３５毫米，未曝光 film in rolls, of a width (PA,GT,NI,SV,HN,
者 exceeding 35 mm, unexposed NZ,SG)
3703 未曝光之感光性照相紙、 Photographic paper, paperboard

紙板及紡織品 and textiles, sensitised,
unexposed
3703.10 寬度超過６１０公厘捲 In rolls of a width exceeding

狀包裝者 610 mm
3703.10.10 00 0 未剪裁捲筒彩色照相紙 Colour photographic paper in KGM 2% 免稅Free 7.5%

（寬１３０公分，長 rolls, uncut (width 130 cm, (PA,GT,NI,SV,HN,
１０００公尺以上） length over 1000M), NZ,SG)
unexposed
3703.10.90 00 3 其他未曝光之感光性照 Other photographic paper, KGM 2% 免稅Free 5%

相紙，紙板及紡織品寬 paperboard and textiles, (PA,GT,NI,SV,HN,
度超過６１０公厘捲狀 sensitised, unexposed, in rolls NZ,SG)
包裝者 of a width exceeding 610 mm
3703.20 其他，供彩色感光用者 Other, for colour photography

（多色） (polychrome)
3703.20.10 00 8 其他未曝光之感光紙、 Other photographic paper, KGM 2% 免稅Free 10%

紙板及紡織品，供彩色 paperboard and textiles, (PA,GT,NI,SV,HN,
感光用，立即顯影者 sensitised, unexposed, for NZ,SG)
instant color photography
print use
3703.20.90 00 1 其他未曝光之感光紙、 Other photographic paper, KGM 2% 免稅Free 7.5%

紙板及紡織品，供彩色 paperboard and textiles, (PA,GT,NI,SV,HN,
照相用者 sensitised, unexposed, for NZ,SG)
colour photography
3703.90.10 00 3 未曝光之Ｘ光相紙 X-ray paper, unexposed KGM 2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3703.90.20 00 1 其他未曝光之感光紙、 Other photographic paper, KGM 2% 免稅Free 10%
紙板及紡織品，立即顯 paperboard and textiles, (PA,GT,NI,SV,HN,
影照相用者 sensitised, unexposed, for NZ,SG)
instant print use
3703.90.91 00 5 其他未曝光之感光性照 Other photographic paper and KGM 2% 免稅Free 7.5%

相紙、紙板 paperboard, unexposed (PA,GT,NI,SV,HN,
NZ,SG)
3703.90.92 00 4 其他未曝光之感光性照 Other photographic textiles, KGM 2% 免稅Free 5%
相紡織品 unexposed (PA,GT,NI,SV,HN,
NZ,SG)
3704 已曝光但未顯影之照相版 Photographic plates, film, paper,
、軟片、紙、紙板及紡織 paperboard and textiles, exposed
品 but not developed
601 Ch. 37 601

國定稅率
Tariff Rate
碼 Unit 規
3704.00 已曝光但未顯影之照相 Photographic plates, film,

版、軟片、紙、紙板及 paper, paperboard and textiles,
紡織品 exposed but not developed
3704.00.10 00 1 電影用軟片，已曝光但 Cinematograph, exposed but KGM 免稅Free 免稅Free 10%

未顯影者 not developed (PA,GT,NI,SV,HN,
NZ,SG)
3704.00.20 00 9 已曝光但未顯影之照相 Photographic paper, KGM 免稅Free 免稅Free 5%
紙、紙板及紡織品 paperboard and textiles, (PA,GT,NI,SV,HN,
exposed but not developed NZ,SG)
3704.00.90 00 4 其他已曝光但未顯影之 Other photographic plates, KGM 免稅Free 免稅Free 7.5%

照相版、軟片 film, exposed but not (PA,GT,NI,SV,HN,
developed NZ,SG)
3705 已曝光及已顯影之照相版 Photographic plates and film,

及軟片，電影軟片除外 exposed and developed, other
than cinematographic film
3705.00 已曝光及已顯影之照相 Photographic plates and film,

版及軟片，電影軟片除 exposed and developed, other
外 than cinematographic film
3705.00.00 已曝光及已顯影之照相 Photographic plates and film, 免稅Free 免稅Free 7.5%

版及軟片，電影軟片除 exposed and developed, other (PA,GT,NI,SV,HN,
外 than cinematographic film NZ,SG)
10 0 已曝光及已顯影之照 Photographic plates and KGM

相版及軟片，電影軟 film, exposed and
片除外 developed, other than
cinematographic film
20 8 書籍、文件、報章雜 Photographic microfilms of KGM

誌縮影膠片，已曝光 books, documents,
及已顯影者 newspaper and periodicals,
exposed and developed
30 6 單晶粒積體電路、混 Masks or reticles with KGM

合積體電路、多晶粒 monolithic, hybrid,
積體電路、薄膜型積 multichip, film type or
體電路、光積體電路 optical integrated circuits
之光罩或網線
40 4 具有相位漂移之多層 Multi-layer masks with a KGM

光罩 phase shift layer
91 2 其他縮影膠片，已曝 Other microfilms, exposed KGM

光及已顯影者 and developed
99 4 其他已曝光及已顯影 Other photographic plates KGM

之照相板及軟片，電 and film, exposed and
影軟片除外 developed, other than
cinematograph film
3706 已曝光及已顯影之電影軟 Cinematographic film, exposed

片，不論是否併合聲帶或 and developed, whether or not
僅為聲帶者均在內 incorporating sound track or
consisting only of sound track
3706.10 寬度３５公厘或以上者 Of a width of 35 mm or more
3706.10.31 00 2 ３５公厘國片正片，第 35 mm mandarin cinema MTR 免稅Free 免稅Free 新臺幣

一拷貝 film, positive, first copy KGM (PA,GT,NI,SV,HN, 2.2元/公尺
NZ,SG) NT$2.2/MT
R
602 Ch. 37 602

國定稅率
Tariff Rate
碼 Unit 規
3706.10.32 00 1 ３５公厘國片正片，第 35 mm mandarin cinema MTR 免稅Free 免稅Free 新臺幣

二拷貝 film, positive, second copy KGM (PA,GT,NI,SV,HN, 1.2元/公尺
NZ,SG) NT$1.2/MT
R
3706.10.33 00 0 ３５公厘國片正片，第 35 mm mandarin cinema MTR 免稅Free 免稅Free 新臺幣1元
三及以下各拷貝 film, positive, third copy and KGM (PA,GT,NI,SV,HN, /公尺
thereafter NZ,SG) NT$1/MTR
3706.10.40 00 1 ３５公厘國片負片 35 mm mandarin cinema MTR 免稅Free 免稅Free 新臺幣

film, negative KGM (PA,GT,NI,SV,HN, 12.5元/公尺
NZ,SG) NT$12.5/M
TR
3706.10.51 00 7 ３５公厘外國片正片 35 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣
，第一拷貝 positive, first copy KGM (PA,GT,NI,SV,HN, 2.2元/公尺
NZ,SG) NT$2.2/MT
R
3706.10.52 00 6 ３５公厘外國片正片 35 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣
，第二拷貝 positive, second copy KGM (PA,GT,NI,SV,HN, 1.2元/公尺
NZ,SG) NT$1.2/MT
R
3706.10.53 00 5 ３５公厘外國片正片 35 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣1元
，第三及以下各拷貝 positive, third copy and KGM (PA,GT,NI,SV,HN, /公尺
thereafter NZ,SG) NT$1/MTR
3706.10.60 00 6 ３５公厘外國片負片 35 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣

negative KGM (PA,GT,NI,SV,HN, 12.5元/公尺
NZ,SG) NT$12.5/M
TR
3706.10.71 00 3 ７０公厘外國片正片 70 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣
，第一拷貝 positive, first copy KGM (PA,GT,NI,SV,HN, 4.3元/公尺
NZ,SG) NT$4.3/MT
R
，第二拷貝 positive, second copy KGM (PA,GT,NI,SV,HN, 2.3元/公尺
NZ,SG) NT$2.3/MT
R
，第三及以下各拷貝 positive, third copy and KGM (PA,GT,NI,SV,HN, 2.2元/公尺
thereafter NZ,SG) NT$2.2/MT
R
3706.10.80 00 2 ７０公厘外國片負片 70 mm foreign cinema film, MTR 免稅Free 免稅Free 新臺幣23元
negative KGM (PA,GT,NI,SV,HN, /公尺
NZ,SG) NT$23/MTR
3706.10.91 00 9 ７０公厘國片正片，第 70 mm mandarin cinema MTR 免稅Free 免稅Free 新臺幣
一拷貝 film, positive, first copy KGM (PA,GT,NI,SV,HN, 4.3元/公尺
NZ,SG) NT$4.3/MT
R
二拷貝 film, positive, second copy KGM (PA,GT,NI,SV,HN, 2.3元/公尺
NZ,SG) NT$2.3/MT
R
三及以下各拷貝 film, positive, third copy and KGM (PA,GT,NI,SV,HN, 2.2元/公尺
thereafter NZ,SG) NT$2.2/MT
R
3706.10.99 00 1 其他已曝光及已顯影之 Other cinematographic film, MTR 免稅Free 免稅Free 新臺幣23元
電影軟片，不論是否併 exposed and developed, KGM (PA,GT,NI,SV,HN, /公尺
含聲帶或僅為聲帶者均 whether or not incorporating NZ,SG) NT$23/MTR
在內，寬度３５公厘或 sound track or consisting
以上者 only of sound track, of a
width 35 mm or more
3706.90.31 00 5 ８公厘彩色電影片 Cinematography film, colour, MTR 免稅Free 免稅Free 新臺幣

of a width of 8 mm KGM (PA,GT,NI,SV,HN, 1.3元/公尺
NZ,SG) NT$1.3/MT
R
603 Ch. 37 603
國定稅率
Tariff Rate
碼 Unit 規
3706.90.32 00 4 １６公厘彩色電影片 Cinematography film, colour, MTR 免稅Free 免稅Free 新臺幣

of a width of 16 mm KGM (PA,GT,NI,SV,HN, 2.5元/公尺
NZ,SG) NT$2.5/MT
R
3706.90.39 00 7 其他３５公厘以下之彩 Other cinematography film, MTR 免稅Free 免稅Free 新臺幣1元
色電影片 colour, of a width less than KGM (PA,GT,NI,SV,HN, /公尺
35 mm NZ,SG) NT$1/MTR
3706.90.41 00 3 ８公厘黑白電影片 Cinematography film, black MTR 免稅Free 免稅Free 新臺幣

and white, of a width of 8 KGM (PA,GT,NI,SV,HN, 1.3元/公尺
mm NZ,SG) NT$1.3/MT
R
3706.90.42 00 2 １６公厘黑白電影片 Cinematography film, black MTR 免稅Free 免稅Free 新臺幣
and white, of a width of 16 KGM (PA,GT,NI,SV,HN, 2.5元/公尺
mm NZ,SG) NT$2.5/MT
R
3706.90.49 00 5 其他３５公厘以下之黑 Other cinematography film, MTR 免稅Free 免稅Free 新臺幣
白電影片 black and white, of a width KGM (PA,GT,NI,SV,HN, 1.3元/公尺
less than 35 mm NZ,SG) NT$1.3/MT
R
3706.90.90 00 3 其他曝光及已顯影之電 Other cinematographic film, MTR 免稅Free 免稅Free 20%
影軟片，不論是否併合 exposed and developed, KGM (PA,GT,NI,SV,HN,
聲帶或僅為聲帶者均在 whether or not incorporating NZ,SG)
內，寬度３５公厘以下 sound track or consisting
only of sound track, of a
width less than 35 mm
3707 供照相用化學製品（凡立 Chemical preparations for

水、膠、接著劑及類似品 photographic uses (other than
除外）；供照相用之未經 varnishes, glues, adhesives and
混合產品，已作成劑量或 similar preparations); unmixed
零售包裝立即可用者 products for photographic uses,
put up in measured portions or
put up for retail sale in a form
ready for use
3707.10 感光乳液 Sensitised emulsions
3707.10.00 00 8 供照相用感光乳液 Sensitised emulsions, for KGM 3.5% 免稅Free 5%

photographic uses (PA,GT,NI,SV,HN,
NZ,SG)
3707.90.10 00 9 供照相用顯影劑 Developing preparation, for KGM 2.6% 免稅Free 5%

NZ,SG)
3707.90.20 00 7 供照相用定影劑 Fixing preparations, for KGM 免稅Free 免稅Free 5%
NZ,SG)
3707.90.30 00 5 供照相用調色劑 Toners, for photographic uses KGM 2.6% 免稅Free 5%
(PA,GT,NI,SV,HN,
CN,NZ,SG)
3707.90.90 00 2 其他供照相用化學製品 Other chemical preparations KGM 2.6% 免稅Free 7.5%

（凡立水、膠、接著劑 for photographic uses (other (PA,GT,NI,SV,HN,
及類似品除外）；供照 than varnishes, glues, NZ,SG)
相用之未經混合產品 adhesives and similar
，已作成劑量或零售包 preparations); unmixed
裝立即可用者 products for photographic
portions or put up for retail
sale in a form ready for use
604 Ch. 37 604

第３８章　 CHAPTER 38
雜項化學產品 MISCELLANEOUS CHEMICAL PRODUCTS

（甲）符合化學定義之個別元素或化合物，但下列者例 (a) Separate chemically defined elements or compounds with
外： the exception of the following :
（1）人造石墨（第3801節）； (1) Artificial graphite (heading 38.01);
（2）第3808節所列之殺蟲劑、殺鼠劑、殺黴菌劑、 (2) Insecticides, rodenticides, fungicides, herbicides, anti-

除草劑、抑芽劑、植物生長調節劑、消毒劑及 sprouting products and plant-growth regulators,
類似產品； disinfectants and similar products, put up as described
in heading 38.08;
（3）產品供作滅火器充填藥或滅火彈配藥用者（第 (3) Products put up as charges for fire-extinguishers or

3813節）； put up in fire-extinguishing grenades (heading 38.13);
（4）下列註二所述之檢定參照物； (4) Certified reference materials specified in Note 2

below;
（5）下列註三（甲）或三（丙）項之產品。 (5) Products specified in Note 3 (a) or 3 (c) below;
（乙）化學品與食料或其他有營養價值之物質之混合物作 (b) Mixtures of chemicals with foodstuffs or other substances

為人類食物之調製品（一般列入第2106節）； with nutritive value, of a kind used in the preparation of
human foodstuffs (generally heading 21.06);
（丙）含金屬、砷或其混合物及具有第26章（第2620節） (c) Slag, ash and residues (including sludges, other than
章註三（甲）或三（乙）條件之熔渣、灰末及渣滓 sewage sludge), containing metals, arsenic or their
（包括污泥，但污水下水道污泥除外）； mixtures and meeting the requirements of Note 3 (a) or 3
(b) to Chapter 26 (heading 26.20);
（丁）藥品（第3003或3004節）；或 (d) Medicaments (heading 30.03 or 30.04); or
（戊）可供提煉卑金屬或製造卑金屬化合物用之已用完觸 (e) Spent catalysts of a kind used for the extraction of base
煤（第2620節）、主要用於回收貴金屬已用完之觸 metals or for the manufacture of chemical compounds of
媒（第7112節）或由金屬、金屬合金所組成細粉狀 base metals (heading 26.20), spent catalysts of a kind used
或編織成網狀之觸媒（第14或15類）。 principally for the recovery of precious metal (heading
71.12) or catalysts consisting of metals or metal alloys in
the form of, for example, finely divided powder or woven
gauze (Section XIV or XV).
二、 2.-
（甲）第3822節所稱「檢定參照物」係指附有證書之參照 (a) For the purpose of heading 38.22, the expression
物，而證明書上指明被證明屬性之數值、用來測定 “certified reference materials” means reference
該數值之方法，及關係每一相關數值之確信度，且 materials which are accompanied by a certificate which
該參照物可適合供分析、校正或參考用。 indicates the values of the certified properties, the methods
used to determine these values and the degree of certainty
associated with each value and which are suitable for
analytical, calibrating or referencing purposes.
（乙）除第28或29章之產品外，為檢定參照物之分類，第 (b) With the exception of the products of Chapter 28 or 29, for
3822節將比本稅則分類之其他節更優先歸列。 the classification of certified reference materials, heading
38.22 shall take precedence over any other heading in the
Nomenclature.
三、第3824節包括非屬於本章任何其他稅則號別之下列貨 3.- Heading 38.24 includes the following goods which are
品： not to be classified in any other heading of the
Nomenclature :
（甲）氧化鎂或鹼金屬鹵化物或鹼土金屬鹵化物之培養晶 (a) Cultured crystals (other than optical elements) weighing
體（光學原件除外）每顆重量不低於2.5公克者； not less than 2.5 g each, of magnesium oxide or of the
halides of the alkali or alkaline-earth metals;
（乙）雜醇油；狄柏而油； (b) Fusel oil; Dippel’s oil;
（丙）零售包裝之脫墨劑； (c) Ink removers put up in packings for retail sale;
（丁）零售包裝之蠟紙修正液、其他修正液及修正帶（第 (d) Stencil correctors, other correcting fluids and correction
9612節除外）；及 tapes (other than those of heading 96.12), put up in
packings for retail sale; and
（戊）可熔性燒窯示溫器（例如賽格圓椎體）。 (e) Ceramic firing testers, fusible (for example, Seger cones).
605 Ch. 38 605
四、整個稅則分類中，「都市廢棄物」係指來自家庭、旅 4.- Throughout the Nomenclature, “municipal waste”
館、餐廳、醫院、商店、辦公室等收集之各種廢棄物 means waste of a kind collected from households, hotels,
，及道路、人行道之清掃物，以及營建及拆除工程之 restaurants, hospitals, shops, offices, etc., road and
廢棄物。都市廢棄物通常包括廣泛之種類，例如塑膠 pavement sweepings, as well as construction and
、橡膠、木材、紙、紡織品、玻璃、金屬、食物、破 demolition waste. Municipal waste generally contains a
損家具以及其他損壞或丟棄之物品，但不包括： large variety of materials such as plastics, rubber, wood,
paper, textiles, glass, metals, food materials, broken
furniture and other damaged or discarded articles. The
term “municipal waste”, however, does not cover :
（甲）自廢棄物中所分離之個別物質或物品，諸如塑膠、 (a) Individual materials or articles segregated from the waste,
橡膠、木材、紙、紡織品、玻璃或金屬之廢料及耗 such as wastes of plastics, rubber, wood, paper, textiles,
損電池，應歸入本稅則分類適當節者； glass or metals and spent batteries which fall in their
appropriate headings of the Nomenclature;
（乙）工業廢棄物； (b) Industrial waste;
（丙）第30章章註四（癸）所述之廢棄醫藥品；或 (c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter
30; or
（丁）下列章註六（甲）所述之醫療廢棄物。 (d) Clinical waste, as defined in Note 6 (a) below.
五、第3825節所稱「污水下水道污泥」係指由都市放流水 5.- For the purposes of heading 38.25, “sewage sludge”
處理廠所產生之污泥，包括其前處理之廢棄物、清洗 means sludge arising from urban effluent treatment plant
之污物及未安定之污泥，但適合用作肥料之安定化污 and includes pre-treatment waste, scourings and
泥除外（第31章）。 unstabilised sludge. Stabilised sludge when suitable for
use as fertiliser is excluded (Chapter 31).
六、第3825節所稱「其他廢棄物」適用於： 6.- For the purposes of heading 38.25, the expression “other
wastes” applies to :
（甲）醫療廢棄物，即指源自醫學研究、診療或其他醫 (a) Clinical waste, that is, contaminated waste arising from
學、外科、牙科或獸醫所得之受污染廢棄物，其經 medical research, diagnosis, treatment or other medical,
常含有病菌、藥物且須經特別程序處理者（例如沾 surgical, dental or veterinary procedures, which often
污之傷口包紮物、用過之手套、用過之注射器）； contain pathogens and pharmaceutical substances and
require special disposal procedures (for example, soiled
dressings, used gloves and used syringes);
（乙）廢有機溶劑； (b) Waste organic solvents;
（丙）廢棄之金屬浸洗液、液壓油、剎車油及抗凍液；及 (c) Wastes of metal pickling liquors, hydraulic fluids, brake
fluids and anti-freezing fluids; and
（丁）化學或相關工業之其他廢棄物。 (d) Other wastes from chemical or allied industries.
但「其他廢棄物」並不包括主要含石油類或得自瀝 The expression “other wastes” does not, however, cover
青質油類之廢油（第2710節）。 wastes which contain mainly petroleum oils or oils
obtained from bituminous minerals (heading 27.10).
七、第3826節所稱生質柴油係指衍生自動植物油脂（不論 7.- For the purposes of heading 38.26, the term
是否使用過），供作燃料用之脂肪酸單烷基酯。 “biodiesel” means mono-alkyl esters of fatty acids of a
kind used as a fuel, derived from animal or vegetable fats
and oils whether or not used.
一、第380852及380859目僅涵蓋第3808節貨品，含有一種 1.- Subheadings 3808.52 and 3808.59 cover only goods of
或多種以下物質：拉草（ISO）；得滅克（ISO）；阿 heading 38.08, containing one or more of the following
特靈（ISO）；谷速松（ISO）；樂殺蟎；毒殺芬 substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO);
（ISO）（氯化茨烯）；四氯丹（ISO）；氯丹 azinphos-methyl (ISO); binapacryl (ISO); camphechlor
（ISO）；克死蟎（ISO）；克氯苯（ISO）；滴滴涕 (ISO) (toxaphene); captafol (ISO); chlordane (ISO);
（ISO）（DDT （INN）， 1，1，1－三氯－2，2－雙 chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO)
－（對氯苯）乙烷）；地特靈 (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
（ISO，INN）；4，6－二硝基鄰甲酚 chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-
（DNOC（ISO））或其鹽類；達諾殺（ISO）、其鹽類 cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts
及其酯類；安殺番（ISO）；二溴乙烯（1，2－二溴 or its esters; endosulfan (ISO); ethylene dibromide (ISO)
乙烷）（ISO）；二氯乙烯（1，2－二氯乙烷 (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-
）（ISO）；氟乙醯氨（ISO）；飛佈達（ISO）；六 dichloroethane); fluoroacetamide (ISO); heptachlor (ISO);
氯苯（ISO）；1，2，3，4，5，6－六氯環己烷（HCH hexachlorobenzene (ISO); 1,2,3,4,5,6-
（ISO））,包括靈丹（ISO,INN）;汞化合物；達馬松 hexachlorocyclohexane (HCH (ISO)), including lindane
（ISO）；亞素靈（ISO）；環氧乙烷（氧化乙烯 (ISO, INN); mercury compounds; methamidophos (ISO);
）；巴拉松（ISO）；巴拉松－甲基（ISO）（甲基 monocrotophos (ISO); oxirane (ethylene oxide); parathion
－巴拉松）；五溴二苯醚及八溴二苯醚；五氯苯酚 (ISO); parathion-methyl (ISO) (methyl-parathion); penta-
（ISO）、其鹽類及其酯類；全氟辛烷磺酸及其鹽類 and octabromodiphenyl ethers; pentachlorophenol (ISO),
；全氟辛烷磺醯胺類；全氟辛烷磺醯氟；福賜米松 its salts or its esters; perfluorooctane sulphonic acid and
（ISO）；2，4，5－T （ISO）（2，4，5－三氯苯氧 its salts; perfluorooctane sulphonamides; perfluorooctane
乙酸）、其鹽類及其酯類；三丁基錫化合物。 sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO)
606 Ch. 38 606
(2,4,5-trichlorophenoxyacetic acid), its salts or its esters;
tributyltin compounds.
第380859目亦包括含有免賴得（ISO）、加保扶 Subheading 3808.59 also covers dustable powder
（ISO）、得恩地（ISO）三者混合的粉劑配方。 formulations containing a mixture of benomyl (ISO),
carbofuran (ISO) and thiram (ISO).
二、第380861至380869目僅涵蓋第3808節貨品，含有：亞 2.- Subheadings 3808.61 to 3808.69 cover only goods of
滅寧（ISO）、免敵克（ISO）、畢芬寧（ISO）、克 heading 38.08, containing alpha-cypermethrin (ISO),
凡派（ISO）、賽扶寧（ISO）、第滅寧 bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO),
（INN，ISO）、依芬寧（INN）、撲滅松（ISO）、賽 cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox
洛寧（ISO）、馬拉松（ISO）、亞特松（ISO）或安 (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO),
丹（ISO）。 malathion (ISO), pirimiphos-methyl (ISO) or propoxur
(ISO).
三、第382481至382488目僅涵蓋含有一種或多種以下物質 3.- Subheadings 3824.81 to 3824.88 cover only mixtures and
之混合物及調製品：環氧乙烷（氧化乙烯）、多溴聯 preparations containing one or more of the following
苯（PBBs）、多氯聯苯（PCBs）、多氯三聯苯 substances : oxirane (ethylene oxide), polybrominated
（PCTs）、三（2，3－二溴丙基）磷酸鹽（ISO）、 biphenyls (PBBs), polychlorinated biphenyls (PCBs),
阿特靈（ISO）、毒殺芬（ISO）（氯化茨烯）、氯丹 polychlorinated terphenyls (PCTs), tris(2,3-
（ISO）、十氯酮（ISO）、滴滴涕 dibromopropyl) phosphate, aldrin (ISO), camphechlor
（ISO）（DDT（INN），1，1，1－三氯－2，2－雙 (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO),
－（對氯苯）乙烷）、地特靈（ISO，INN）、安殺番 DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
（ISO）、安特靈（ISO）、飛佈達（ISO）、滅蟻樂 chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan
（ISO）、1，2，3，4，5，6－六氯環己烷 (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO),
（HCH（ISO）），包括靈丹（ISO，INN）、五氯苯 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)),
（ISO）、六氯苯（ISO）、全氟辛烷磺酸及其鹽類、 including lindane (ISO, INN), pentachlorobenzene (ISO),
全氟辛烷磺醯胺類、全氟辛烷磺醯氟或四溴二苯醚 hexachlorobenzene (ISO), perfluorooctane sulphonic acid,
，五溴二苯醚，六溴二苯醚，七溴二苯醚或八溴二苯 its salts, perfluorooctane sulphonamides, perfluorooctane
醚。 sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or
octabromodiphenyl ethers.
四、第382541及382549目所稱之「廢有機溶劑」係指主要 2.- For the purposes of subheadings 3825.41 and 3825.49,
含有機溶劑之廢棄物，不適合再做原產品使用，不論 “waste organic solvents” are wastes containing mainly
是否供回收溶劑者。 organic solvents, not fit for further use as presented as
primary products, whether or not intended for recovery of
the solvents.
二、輸入專供製造農藥及環境衛生用藥之原料，確為國內 2.- Raw materials imported solely for manufacture of
生產不足供應或其產品品質未符規定，或國內尚無生 pesticides and environmental sanitation medicines, if
產，經行政院農業委員會或環境保護署證明屬實，暨 verified correct by the Council of Agriculture, or
輸入農藥，經行政院農業委員會證明國內無產製且用 Environmental Protection Administration, Executive
途屬實者免稅。 Yuan that the domestic production of these materials is
not sufficient to meet the demand or the quality of such
materials does not meet the specified standard or that they
have not yet been produced locally, are exempt from
duty. The same duty-free treatment applies to the
imported pesticides, if verified correct by the Council of
Agriculture, Executive Yuan, that they have not yet been
produced locally and that they are to be used for pesticide
purpose.
607 Ch. 38 607

國定稅率
Tariff Rate
碼 Unit 規
3801 人造石墨；膠體或半膠體 Artificial graphite; colloidal or

石墨；以石墨或其他碳為 semi-colloidal graphite;
基料之調製品呈膏狀、塊 preparations based on graphite
狀、片狀或呈半製品狀者 or other carbon in the form of
pastes, blocks, plates or other
semi-manufactures
3801.10 人造石墨 Artificial graphite
3801.10.00 00 3 人造石墨 Artificial graphite KGM 2.5% 免稅Free 5% S01

(PA,GT,NI,SV,HN,
NZ,SG)
3801.20 膠體或半膠體石墨 Colloidal or semi-colloidal
graphite
3801.20.00 00 1 膠體或半膠體石墨 Colloidal or semi-colloidal KGM 2.5% 免稅Free 5%

graphite (PA,GT,NI,SV,HN,
NZ,SG)
3801.30 供電極用碳膏及供爐壁 Carbonaceous pastes for
用類似膏狀物 electrodes and similar pastes
for furnace linings
3801.30.00 00 9 供電極用碳膏及供爐壁 Carbonaceous pastes for KGM 2.5% 免稅Free 5%

用類似膏狀物 electrodes and similar pastes (PA,GT,NI,SV,HN,
for furnace linings NZ,SG)
3801.90.00 00 6 其他以石墨或其他碳為 Other preparations based on KGM 2.5% 免稅Free 5%

基料之調製品 graphite or other carbon (PA,GT,NI,SV,HN,
NZ,SG)
3802 活性碳；活性天然礦產品 Activated carbon; activated
；動物炭烟，包括已耗之 natural mineral products; animal
動物炭烟在內 black, including spent animal
black
3802.10 活性碳 Activated carbon
3802.10.00 00 2 活性碳 Activated carbon KGM 6.5% 免稅Free 10% F02

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3802.90.11 00 2 活性白土 Activated clay KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3802.90.12 00 1 活性膨土 Activated bentonite KGM 免稅Free 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3802.90.13 00 0 活性沸石 Activated zeolite KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3802.90.19 00 4 其他活性天然礦產品 Other activated natural KGM 2.5% 免稅Free 2.5% 508
mineral products (PA,GT,NI,SV,HN,
NZ,SG)
3802.90.20 00 1 動物炭烟，包括已耗之 Animal black, including KGM 3.5% 免稅Free 5%
動物炭烟在內 spent animal black (PA,GT,NI,SV,HN,
NZ,SG)
3803 松脂油，不論是否已精製 Tall oil, whether or not refined
3803.00 松脂油，不論是否已精 Tall oil, whether or not refined

製
3803.00.00 00 3 松脂油，不論是否已精 Tall oil, whether or not KGM 免稅Free 免稅Free 5%

製 refined (PA,GT,NI,SV,HN,
NZ,SG)
608 Ch. 38 608

國定稅率
Tariff Rate
碼 Unit 規
3804 製造木漿所產生之殘餘鹼 Residual lyes from the

水，不論是否已濃縮、去 manufacture of wood pulp,
糖份或經化學處理者均在 whether or not concentrated,
內，包括磺化木質素，但 desugared or chemically treated,
不包括第３８０３節之松 including lignin sulphonates, but
脂油 excluding tall oil of heading
38.03
3804.00 製造木漿所產生之殘餘 Residual lyes from the

鹼水，不論是否已濃縮 manufacture of wood pulp,
、去糖份或經化學處理 whether or not concentrated,
者均在內，包括磺化木 desugared or chemically
質素，但不包括第 treated, including lignin
３８０３節之松脂油 sulphonates, but excluding tall
oil of heading 38.03
3804.00.10 00 0 磺化木質素 Lignin sulphonates KGM 3.4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3804.00.90 00 3 其他鹼水，製造木漿所 Other lyes, residual from the KGM 3.4% 免稅Free 7.5%
產生者 manufacture of wood pulp (PA,GT,NI,SV,HN,
NZ,SG)
3805 膠、木餾或硫酸鹽之松節 Gum, wood or sulphate
油及以蒸餾或其他方法處 turpentine and other terpenic oils
理針葉樹木所產生之其他 produced by the distillation or
萜烯油類；粗製二戊烯 other treatment of coniferous
；亞硫酸鹽松節油及其他 woods; crude dipentene; sulphite
粗製對異丙基甲苯；以萜 turpentine and other crude para-
cymene; pine oil containing
烯醇為主要成分之松油
alpha-terpineol as the main
constituent
3805.10 膠、木餾或硫酸鹽松節 Gum, wood or sulphate

油 turpentine oils
3805.10.00 00 9 膠、木餾或硫酸鹽松節 Gum, wood or sulphate KGM 2.5% 免稅Free 5%

油 turpentine oils (PA,GT,NI,SV,HN,
NZ,SG)
3805.90.10 00 0 粗製二戊烯 Crude dipentene KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3805.90.20 00 8 亞硫酸鹽松節油及其他 Sulphite turpentine and other KGM 2.5% 免稅Free 5%
粗製對異丙基甲苯 crude para-cymene (PA,GT,NI,SV,HN,
NZ,SG)
3805.90.30 00 6 以蒸餾或其他方法處理 Other terpenic oils produced KGM 2.5% 免稅Free 5%
針葉樹木所產生之其他 by the distillation or other (PA,GT,NI,SV,HN,
萜烯油類 treatment of coniferous NZ,SG)
woods
3805.90.40 00 4 松油 Pine oil KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3806 松香及樹脂酸，及其衍生 Rosin and resin acids, and
物；松香精及松香油；流 derivatives thereof; rosin spirit
動膠 and rosin oils; run gums
3806.10 松香及樹脂酸 Rosin and resin acids
3806.10.00 00 8 松香及樹脂酸 Rosin and resin acids KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
609 Ch. 38 609

國定稅率
Tariff Rate
碼 Unit 規
3806.20 松香鹽類、樹脂酸鹽類 Salts of rosin, of resin acids or

、松香或樹脂酸衍生物 of derivatives of rosin or resin
鹽類，松香加成物鹽類 acids, other than salts of rosin
除外 adducts
3806.20.00 00 6 松香鹽類、樹脂酸鹽類 Salts of rosin, of resin acids KGM 1.2% 免稅Free 5%

、松香或樹脂酸衍生物 or of derivatives of rosin or (PA,GT,NI,SV,HN,
鹽類，松香加成物鹽類 resin acids, other than salts of NZ,SG)
除外 rosin adducts
3806.30 酯化膠 Ester gums
3806.30.00 00 4 酯化膠 Ester gums KGM 1.2% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3806.90.10 00 9 松香酸 Rosin acid KGM 1.2% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3806.90.20 00 7 松香精 Rosin spirit KGM 1.2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3806.90.30 00 5 松香油 Rosin oil KGM 1.2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3806.90.40 00 3 流動膠 Run gums KGM 1.2% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3806.90.90 00 2 其他松香及樹脂酸之衍 Other derivatives of rosin and KGM 1.2% 免稅Free 5%
生物 resin acids (PA,GT,NI,SV,HN,
CN,NZ,SG)
3807 木焦；木焦油；木餾油 Wood tar; wood tar oils; wood

；木油精；植物瀝青；釀 creosote; wood naphtha;
酒瀝青及以松香、樹脂酸 vegetable pitch; brewers' pitch
或植物瀝青為基料之類似 and similar preparations based
製品 on rosin, resin acids or on
vegetable pitch
3807.00 木焦；木焦油；木餾油 Wood tar; wood tar oils; wood

；木油精；植物瀝青 creosote; wood naphtha;
；釀酒瀝青及以松香、 vegetable pitch; brewers' pitch
樹脂酸或植物瀝青為基 and similar preparations based
料之類似製品 on rosin, resin acids or on
vegetalbe pitch
3807.00.10 00 7 木焦油；木餾油 Wood tar oil; wood creosote KGM 2.5% 免稅Free 2.5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3807.00.20 00 5 木油精 Wood naphtha KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3807.00.30 00 3 植物瀝青 Vegetable pitch KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3807.00.40 00 1 丙酮油 Acetone oil KGM 3.5% 免稅Free 3.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3807.00.50 00 8 松焦精油 Pine tar oil, rectified KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3807.00.90 00 0 其他釀酒瀝青及以松香 Other brewers, pitch and KGM 1.2% 免稅Free 5%
、樹脂酸或植物瀝青為 similar preparations based on (PA,GT,NI,SV,HN,
基料之類似製品 rosin, resin acids or on NZ,SG)
vegetable pitch
610 Ch. 38 610

國定稅率
Tariff Rate
碼 Unit 規
3808 殺蟲劑、殺鼠劑、殺菌劑 Insecticides, rodenticides,

、除草劑、抑芽劑、植物 fungicides, herbicides, anti-
生長調節劑、消毒劑及類 sprouting products and plant-
似產品，已定型或包裝供 growth regulators, disinfectants
零售用，或調製品或成品 and similar products, put up in
者（例如經硫磺處理帶、 forms or packings for retail sale
or as preparations or articles (for
殺蟲燈心及蠟燭、捕蠅紙
example, sulphur-treated bands,
） wick and candles, and fly-
papers)
－本章目註一所列特定 - Goods specified in

物質 Subheading Note 1 to this
Chapter :
3808.52 滴滴涕 DDT (ISO) (clofenotane

（ＩＳＯ）（ＤＤＴ（ (INN)), in packings of a net
ＩＮＮ）），淨重不超 weight content not exceeding
過３００公克之包裝 300 g
3808.52.00 00 5 滴滴涕 DDT (ISO) (clofenotane KGM 3% 免稅Free 5% 801

（ＩＳＯ）（ＤＤＴ（ (INN)), in packings of a net (PA,GT,NI,SV,HN, MW0
ＩＮＮ）），淨重不超 weight content not exceeding NZ,SG)
過３００公克之包裝 300 g
3808.59.10 其他本章目註一所列特 Goods specified in 2.5% 免稅Free 2.5%

定物質之原體 Subheading Note 1 to this (PA,GT,NI,SV,HN,
Chapter in technical grade NZ,SG)
10 4 毒殺芬原體 Toxaphene in technical KGM 801

grade MW0
20 2 本章目註一所列特定 Insecticides specified in KGM 801

物質之殺蟲劑原體 Subheading Note 1 to this
Chapter in technical grade
30 0 本章目註一所列特定 Fungicides specified in KGM 801

物質之殺菌劑原體 Subheading Note 1 to this
41 7 本章目註一所列特定 Herbicides specified in KGM 405

物質之除草劑原體 Subheading Note 1 to this
42 6 本章目註一所列特定 Anti-sprouting products and KGM 405

物質之抑芽劑及植物 plant-growth regulators
生長調節劑原體 specified in Subheading
Note 1 to this Chapter in
technical grade
51 4 本章目註一所列特定 Disinfectants specified in KGM 810

物質之消毒劑原體 Subheading Note 1 to this
52 3 本章目註一所列特定 Miticides specified in KGM 801

物質之殺蟎劑原體 Subheading Note 1 to this
53 2 本章目註一所列特定 Nematocides specified in KGM 801

物質之殺線蟲劑原體 Subheading Note 1 to this
54 1 本章目註一所列特定 Rodenticides specified in KGM 801

物質之殺鼠劑原體 Subheading Note 1 to this
611 Ch. 38 611

國定稅率
Tariff Rate
碼 Unit 規
60 3 本章目註一所列特定 Pesticides or similar KGM 801

物質之農藥或類似產 products specified in
品原體 Subheading Note 1 to this
90 7 其他本章目註一所列 Other goods specified in KGM 801

特定物質之原體 Subheading Note 1 to this MW0
3808.59.20 其他本章目註一所列特 Goods specified in 3.5% 免稅Free 7.5%

定物質之成品 Subheading Note 1 to this (PA,GT,NI,SV,HN,
Chapter products NZ,SG)
10 2 毒殺芬成品 Toxaphene products KGM 801

MW0
20 0 本章目註一所列特定 Insecticides specified in KGM 801
物質之殺蟲劑成品 Subheading Note 1 to this MP1
Chapter products
30 8 本章目註一所列特定 Fungicides specified in KGM 801

物質之殺菌劑成品 Subheading Note 1 to this MP1
Chapter products
41 5 本章目註一所列特定 Herbicides specified in KGM 405

物質之除草劑成品 Subheading Note 1 to this MW0
Chapter products
42 4 本章目註一所列特定 Anti-sprouting products and KGM 405

物質之抑芽劑及植物 plant-growth regulators MW0
生長調節劑成品 specified in Subheading
Note 1 to this Chapter
products
51 2 本章目註一所列特定 Disinfectants specified in KGM 820

物質之消毒劑成品 Subheading Note 1 to this
Chapter products
52 1 本章目註一所列特定 Miticides specified in KGM 801

物質之殺蟎劑成品 Subheading Note 1 to this MW0
Chapter products
53 0 本章目註一所列特定 Nematocides specified in KGM 801

物質之殺線蟲劑成品 Subheading Note 1 to this MW0
Chapter products
54 9 本章目註一所列特定 Rodenticides specified in KGM 801

物質之殺鼠劑成品 Subheading Note 1 to this MP1
Chapter products
90 5 其他本章目註一所列 Other pesticides or similar KGM 801

特定物質之農藥或類 specified in Subheading MW0
似產品成品 Note 1 to this Chapter
products
99 6 其他本章目註一所列 Goods specified in KGM 801

特定物質之成品 Subheading Note 1 to this MW0
Chapter products
－本章目註二所列特定 - Goods specified in

物質： Subheading Note 2 to this
Chapter :
3808.61 淨重不超過３００公克 In packings of a net weight

之包裝 content not exceeding 300 g
3808.61.00 00 4 淨重不超過３００公克 In packings of a net weight KGM 5% 免稅Free 7.5% 801

之包裝 content not exceeding 300 g (PA,GT,NI,SV,HN, MP1
NZ,SG)
612 Ch. 38 612
國定稅率
Tariff Rate
碼 Unit 規
3808.62 淨重超過３００公克但 In packings of a net weight

不超過７.５公斤之包裝 content exceeding 300 g but
not exceeding 7.5 kg
3808.62.00 00 3 淨重超過３００公克但 In packings of a net weight KGM 5% 免稅Free 7.5% 801

不超過７.５公斤之包裝 content exceeding 300 g but (PA,GT,NI,SV,HN, MP1
not exceeding 7.5 kg NZ,SG)
3808.69.10 00 4 其他本章目註二所列特 Goods specified in KGM 2.5% 免稅Free 2.5% 801

定物質之原體 Subheading Note 2 to this (PA,GT,NI,SV,HN,
Chapter in technical grade NZ,SG)
3808.69.20 00 2 其他本章目註二所列特 Goods specified in KGM 5% 免稅Free 7.5% 801

定物質之成品 Subheading Note 2 to this (PA,GT,NI,SV,HN, MP1
Chapter products NZ,SG)
－其他 - Other
3808.91 殺蟲劑 Insecticides
3808.91.10 00 6 殺蟲劑原體 Insecticides in technical KGM 2.5% 免稅Free 2.5% 801

grade (PA,GT,NI,SV,HN,
NZ,SG)
3808.91.20 00 4 捕蠅紙及其類似品 Flypapers and similar articles KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3808.91.30 00 2 蚊香 Mosquito smudges KGM 5% 免稅Free 7.5% 552
(PA,GT,NI,SV,HN,
NZ,SG)
3808.91.40 00 0 殺蟲燈心及蠟燭 Wicks and candles KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3808.91.50 00 7 經硫黃處理之帶 Sulphur-treated bands KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3808.91.90 00 9 其他殺蟲劑成品 Other insecticides products KGM 5% 免稅Free 7.5% 801
(PA,GT,NI,SV,HN, MP1
NZ,SG)
3808.92 殺菌劑 Fungicides
3808.92.10 其他殺菌劑原體 Other fungicides in technical 2.5% 免稅Free 5%

NZ,SG)
10 3 鉻化砷酸銅原體 Chromated copper arsenate KGM 553 533
in technical grade
90 6 其他殺菌劑原體 Other fungicides in KGM 801

technical grade
3808.92.20 其他殺菌劑成品 Other fungicides products 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 鉻化砷酸銅 Chromated copper arsenate KGM 553 533
MW0
90 4 其他殺菌劑成品 Other fungicides products KGM 801
MP1
3808.93 除草劑、抑芽劑及植物 Herbicides, anti-sprouting
生長調節劑 products and plant-growth
regulators
3808.93.11 00 3 巴拉刈原體 Paraquat in technical grade KGM 2.5% 免稅Free 2.5% 405
(PA,GT,NI,SV,HN,
NZ,SG)
3808.93.12 00 2 其他除草劑原體 Other herbicides in technical KGM 免稅Free 免稅Free 2.5% 405
NZ,SG)
613 Ch. 38 613

國定稅率
Tariff Rate
碼 Unit 規
3808.93.19 00 5 其他除草劑成品 Other herbicides products KGM 2% 免稅Free 7.5% 405

NZ,SG)
3808.93.21 00 1 抑芽劑及植物生長調節 Anti-sprouting products and KGM 2.5% 免稅Free 5% 405
劑原體 plant-growth regulators in (PA,GT,NI,SV,HN,
technical grade NZ,SG)
3808.93.22 00 0 抑芽劑及植物生長調節 Anti-sprouting products and KGM 3.5% 免稅Free 7.5% 405
劑成品 plant-growth regulators (PA,GT,NI,SV,HN, MW0
products NZ,SG)
3808.94 消毒劑 Disinfectants
3808.94.10 00 3 消毒劑原體 Disinfectants in technical KGM 2.5% 免稅Free 5% 810

NZ,SG)
3808.94.20 00 1 消毒劑成品 Disinfectants products KGM 5% 免稅Free 7.5% 820
(PA,GT,NI,SV,HN,
NZ,SG)
3808.99.11 00 7 殺蟎劑原體 Miticides in technical grade KGM 2.5% 免稅Free 2.5% 801
(PA,GT,NI,SV,HN,
NZ,SG)
3808.99.12 00 6 殺蟎劑成品 Miticides products KGM 3.5% 免稅Free 7.5% 801
NZ,SG)
3808.99.21 00 5 殺線蟲劑原體 Nematocides in technical KGM 2.5% 免稅Free 5% 801
NZ,SG)
3808.99.22 00 4 殺線蟲劑成品 Nematocides products KGM 3.5% 免稅Free 7.5% 801
NZ,SG)
3808.99.31 00 3 殺鼠劑原體 Rodenticides in technical KGM 2.5% 免稅Free 2.5% 801
NZ,SG)
3808.99.32 00 2 殺鼠劑成品 Rodenticides products KGM 3.5% 免稅Free 7.5% 801
NZ,SG)
3808.99.91 其他農藥或類似產品原 Other pesticides or similar 2.5% 免稅Free 5%
體 products in technical grade (PA,GT,NI,SV,HN,
NZ,SG)
10 8 病媒防治用微生物原 Microbial in technical grade KGM 552 S01
體 for environmental vector B01
control
90 1 其他農藥或類似產品 Other pesticides or similar KGM 801

原體 products in technical grade
3808.99.92 其他農藥或其他類似品 Other pesticides or similar 3.5% 免稅Free 7.5%

成品 products (PA,GT,NI,SV,HN,
NZ,SG)
10 7 溴化甲烷 Methyl bromide KGM 121 550
550
20 5 病媒防治用微生物產 Microbial preparations for KGM 552 S01
品 environmental vector B01
control
90 0 其他農藥或其他類似 Other pesticides or similar KGM 801

品成品 products MW0
614 Ch. 38 614

國定稅率
Tariff Rate
碼 Unit 規
3809 未列名之紡織、造紙、製 Finishing agents, dye carriers to

革或類似工業用之整理劑 accelerate the dyeing or fixing
、促進或固定染料上染之 of dyestuffs and other products
染料載媒劑及其他產品及 and preparations (for example,
調製品（例如上光料處理 dressings and mordants), of a
劑及媒染劑） kind used in the textile, paper,
leather or like industries, not
3809.10 以澱粉質為基料者 With a basis of amylaceous

substances
3809.10.10 00 3 以澱粉質為基料之漿料 Sizes with a basis of KGM 10% 免稅Free 10%

amylaceous substances (PA,GT,NI,SV,HN,
NZ,SG)
3809.10.90 00 6 其他以澱粉質為基料之 Other finishing agents, dye KGM 10% 免稅Free 10%
紡織、造紙、製革或類 carriers and other products (PA,GT,NI,SV,HN,
似工業用之整理劑、染 and preparations, of a kind in NZ,SG)
料載媒劑及其他產品及 the textile, paper, leather or
調製品 like industries, with a basis
of amylaceous substances
3809.91 供紡織或類似工業用者 Of a kind used in the textile or

like industries
3809.91.00 00 7 供紡織或類似工業用之 Finishing agents, dye carriers KGM 5% 免稅Free 7.5%

整理劑、染料載媒劑及 and other products and (PA,GT,NI,SV,HN,
其他產品及調製品 preparations, of a kind used NZ,SG)
in the textile or like
industries
3809.92 供造紙或類似工業用者 Of a kind used in the paper or

like industries
3809.92.00 00 6 供造紙或類似工業用之 Finishing agents, dye carriers KGM 5% 免稅Free 7.5%

in the paper or like industries
3809.93 供製革或類似工業用者 Of a kind used in the leather or

like industries
3809.93.00 00 5 供製革或類似工業用之 Finishing agents, dye carriers KGM 5% 免稅Free 7.5%

in the leather or like
industries
3810 金屬表面浸洗劑；銲接用 Pickling preparations for metal

銲劑及其他輔助製劑；含 surfaces; fluxes and other
有金屬及其他材料銲接用 auxiliary preparations for
粉及膏；作為銲條或電銲 soldering, brazing or welding;
棒之芯或外層塗裝製劑 soldering, brazing or welding
powders and pastes consisting of
metal and other materials;
preparations of a kind used as
cores or coatings for welding
electrodes or rods
3810.10 金屬表面浸洗劑；含有 Pickling preparations for metal

金屬及其他材料之銲接 surfaces; soldering, brazing or
用粉及膏 welding powders and pastes
consisting of metal and other
materials
615 Ch. 38 615

國定稅率
Tariff Rate
碼 Unit 規
3810.10.10 00 0 金屬表面浸洗劑 Pickling preparations for KGM 5% 免稅Free 7.5%

metal surfaces (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3810.10.20 00 8 含有金屬及其他材料銲 Soldering, brazing or welding KGM 5% 免稅Free 10%

接用粉及膏 powders and pastes (PA,GT,NI,SV,HN,
consisting of metal and other NZ) 1% (SG)
materials
3810.90.10 00 3 銲接用銲劑及其他輔助 Fluxes and other auxiliary KGM 5% 免稅Free 7.5%

製劑 preparations for soldering (PA,GT,NI,SV,HN,
brazing or welding NZ) 1% (SG)
3810.90.20 00 1 銲條或電棒銲塗裝製劑 Coating preparations for KGM 5% 免稅Free 7.5%

welding electrodes or rods (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3811 礦物油（包括汽油）或與 Anti-knock preparations,

礦物油相同用途之其他液 oxidation inhibitors, gum
體用之抗震劑、氧化抑制 inhibitors, viscosity improvers,
劑、膠性抑制劑、黏度改 anti-corrosive preparations and
良劑、抗腐蝕劑及其他製 other prepared additives, for
成添加劑 mineral oils (including gasoline)
or for other liquids used for the
same purposes as mineral oils
－抗震製劑︰ -Anti-knock preparations :
3811.11 以鉛化合物為基料者 Based on lead compounds
3811.11.00 00 0 以鉛化合物為基料之抗 Anti-knock preparations KGM 免稅Free 免稅Free 5%

震製劑 based on lead compounds (PA,GT,NI,SV,HN,
NZ,SG)
3811.19.00 00 2 其他抗震製劑 Other anti-knock preparations KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
－潤滑油添加劑︰ -Additives for lubricating oils :
3811.21 含有石油及提自地瀝青 Containing petroleum oils or

之油類者 oils obtained from bituminous
minerals
3811.21.00 00 8 含有石油或提自地瀝青 Additives for lubricating oils, KGM 免稅Free 免稅Free 5%

之油類之潤滑油添加劑 containing petroleum oils, or (PA,GT,NI,SV,HN,
oils obtained from NZ,SG)
bituminous minerals
3811.29.00 00 0 其他潤滑油添加劑 Other additives for KGM 免稅Free 免稅Free 5%

lubricating oils (PA,GT,NI,SV,HN,
NZ,SG)
3811.90.00 00 4 其他添加劑，供礦物油 Other additives for mineral KGM 2.5% 免稅Free 2.5%
或與礦物油相同用途之 oils or for other liquids used (PA,GT,NI,SV,HN,
其他液體用者 for the same purposes as NZ,SG)
mineral oils
616 Ch. 38 616

國定稅率
Tariff Rate
碼 Unit 規
3812 調製之橡膠促進劑；未列 Prepared rubber accelerators;

名之橡膠或塑膠用複合可 compound plasticisers for rubber
塑劑；橡膠或塑膠用抗氧 or plastics, not elsewhere
化劑及其他複合安定劑 specified or included; anti-
oxidising preparations and other
compound stabilisers for rubber
or plastics
3812.10 調製之橡膠促進劑 Prepared rubber accelerators
3812.10.00 00 0 調製之橡膠促進劑 Prepared rubber accelerators KGM 5% 免稅Free 15%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3812.20 橡膠或塑膠用複合可塑 Compound plasticisers for

劑 rubber or plastics
3812.20.00 00 8 橡膠或塑膠用複合可塑 Compound plasticisers for KGM 5% 免稅Free 7.5%

劑 rubber or plastics (PA,GT,NI,SV,HN,
NZ,SG)
－橡膠或塑膠用抗氧化 - Anti-oxidising preparations
製劑和其他複合安定劑 and other compound stabilizers
： for rubber or plastics :
3812.31 ２，２，４－三甲基 Mixtures of oligomers of

－１，２－二氫喹啉 2,2,4-trimethyl-1,2-
（ＴＭＱ）寡聚物之混 dihydroquinoline (TMQ)
合物
3812.31.00 00 5 ２，２，４－三甲基- Mixtures of oligomers of KGM 5% 免稅Free 15%

１，２－二氫喹啉 2,2,4-trimethyl-1,2- (PA,GT,NI,SV,HN,
（ＴＭＱ）寡聚物之混 dihydroquinoline (TMQ) NZ,SG)
合物
3812.39.10 00 5 橡膠或塑膠用抗氧化製 Anti-oxidising preparations KGM 5% 免稅Free 15%

劑 for rubber or plastics (PA,GT,NI,SV,HN,
NZ,SG)
3812.39.20 00 3 橡膠或塑膠用其他複合 Other compound stabilizers KGM 5% 免稅Free 7.5%
安定劑 for rubber or plastics (PA,GT,NI,SV,HN,
CN,NZ,SG)
3813 滅火器配藥；已裝配藥之 Preparations and charges for

滅火彈 fire-extinguishers; charged fire-
extinguishing grenades
3813.00 滅火器配藥；已裝配藥 Preparations and charges for

之滅火彈 fire-extinguishers; charged
fire-extinguishing grenades
3813.00.00 滅火器配藥，已裝配之 Preparations and charges for 5% 免稅Free 10%

滅火彈 fire-extinguishers; charged (PA,GT,NI,SV,HN,
fire-extinguishing grenades NZ,SG)
10 9 滅火器配藥，含有三 Preparations and charges KGM 111

氟一溴甲烷（海龍 for fire-extinguishers, MW0
１３０１）、二氟一 containing
氯一溴甲烷（海龍 bromotrifluoromethane
１２１１）或四氟二 (halon-1301),
溴乙烷（海龍 bromochlorodifluoromethan
e (halon-1211) or
２４０２）者
dibromotetrafluoroethane
(halon-2402)
617 Ch. 38 617

國定稅率
Tariff Rate
碼 Unit 規
90 2 其他滅火器配藥；已 Other preparations and KGM

裝配藥之滅火彈 charges for fire-
extinguishers; charged fire-
extinguishing grenades
3814 未列名有機組合溶劑及稀 Organic composite solvents and

釋劑；漆或凡立水去除製 thinners, not elsewhere specified
劑 or included; prepared paint or
varnish removers
3814.00 未列名有機組合溶劑及 Organic composite solvents

稀釋劑；漆或凡立水去 and thinners, not elsewhere
除製劑 specified or included; prepared
paint or varnish removers
3814.00.00 00 0 未列名有機組合溶劑及 Organic composite solvents LTR 5% 免稅Free 7.5% T*

稀釋劑；漆或凡立水去 and thinners, not elsewhere KGM (PA,GT,NI,SV,HN,
除製劑 specified or included; NZ) 1% (SG)
prepared paint or varnish
removers
3815 未列名反應起始劑、反應 Reaction initiators, reaction

促進劑及觸媒 accelerators and catalytic
preparations, not elsewhere
－載體上之觸媒︰ -Supported catalysts :
3815.11 以鎳或鎳化合物為活性 With nickel or nickel

物質者 compounds as the active
substance
3815.11.00 00 6 以鎳或鎳化合物為活性 Catalysts with nickel or KGM 1% 免稅Free 1%

物質之觸媒 nickel compounds as the (PA,GT,NI,SV,HN,
active substance NZ,SG)
3815.12 以貴金屬或貴金屬化合 With precious metal or

物為活性物質者 precious metal compounds as
the active substance
3815.12.00 00 5 以貴金屬或貴金屬化合 Catalysts with precious metal KGM 1% 免稅Free 1%

物為活性物質之觸媒 or precious metal compounds (PA,GT,NI,SV,HN,
as the active substance NZ,SG)
3815.19.00 00 8 其他載體上觸媒 Other supported catalysts KGM 1% 免稅Free 1%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3815.90.11 00 7 過氧化物系複合觸媒 Complex catalyst of peroxide KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3815.90.19 00 9 其他觸媒 Other catalytics KGM 1% 免稅Free 1%
(PA,GT,NI,SV,HN,
CN,NZ,SG)
3815.90.20 00 6 其他反應起始劑，反應 Other reaction initiators, KGM 5% 免稅Free 5%

促進劑 reaction accelerators (PA,GT,NI,SV,HN,
preparations NZ,SG)
3816 耐火水泥、灰泥、混凝土 Refractory cements, mortars,

及類似配製品，不包括第 concretes and similar
３８０１節所列者 compositions, other than
618 Ch. 38 618

國定稅率
Tariff Rate
碼 Unit 規
3816.00 耐火水泥、灰泥、混凝 Refractory cements, mortars,

土及類似配製品，不包 concretes and similar
括第３８０１節所列者 compositions, other than
3816.00.00 00 8 耐火水泥、灰泥、混凝 Refractory cements, mortars, KGM 2.5% 免稅Free 2.5%

土及類似配製品，不包 concretes and similar (PA,GT,NI,SV,HN,
括第３８０１節所列者 compositions, other than CN,NZ,SG)
3817 混合烷基苯及混合烷基萘 Mixed alkylbenzenes and mixed

，不包括第２７０７或 alkylnaphthalenes, other than
２９０２節所列者 those of heading 27.07 or 29.02
3817.00 混合烷基苯及混合烷基 Mixed alkylbenzenes and

萘，不包括第 mixed alkylnaphthalenes, other
２７０７或２９０２節 than those of heading 27.07 or
所列者 29.02
3817.00.00 00 7 混合烷基苯及混合烷基 Mixed alkylbenzenes and LTR 5% 免稅Free 5% T*

萘，不包括第 mixed alkylnaphthalenes, KGM (PA,GT,NI,SV,HN,
２７０７或２９０２節 other than those of heading NZ,SG)
所列者 27.07 or 29.02
3818 電子工業用已摻雜之化學 Chemical elements doped for

元素，呈圓片、晶圓或類 use in electronics, in the form of
似形狀者；電子工業用已 discs, wafers or similar forms;
摻雜之化學化合物 chemical compounds doped for
use in electronics
3818.00 電子工業用已摻雜之化 Chemical elements doped for

學元素，呈圓片、晶圓 use in electronics, in the form
或類似形狀者；電子工 of discs, wafers or similar
業用已摻雜之化學化合 forms; chemical compounds
物 doped for use in electronics
3818.00.10 晶圓，已摻雜 Wafer, doped 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
11 1 矽晶圓，直徑未達 Wafer of silicon, dimension PCE
５吋者 less than 5 inch KGM
12 0 矽晶圓，直徑５吋及 Wafer of silicon, dimension PCE

以上，但未達６吋者 of 5 inch or more but less KGM
than 6 inch
13 9 矽晶圓，直徑６吋及 Wafer of silicon, dimension PCE

以上，但未達８吋者 of 6 inch or more but less KGM
than 8 inch
14 8 矽晶圓，直徑８吋及 Wafer of silicon, dimension PCE

以上者，但未達 of 8 inch or more but less KGM
１２吋者 than 12 inch
15 7 矽晶圓，直徑１２吋 Wafer of silicon, dimension PCE MW0 S01

及以上者 of 12 inch or more KGM
16 6 矽晶片（正方形或四 Wafer of silicon(square or PCE

角為圓弧狀之正方形 square with rounded KGM
），邊長６吋及以上 corners), side length of 6
，但未達８吋者 inch or more but less than 8
inch
20 0 鍺晶圓 Wafer of germanium KGM S01
30 8 砷化鎵晶圓 Wafer of gallium arsenide KGM S01
619 Ch. 38 619

國定稅率
Tariff Rate
碼 Unit 規
40 6 磷化鎵晶圓 Wafer of gallium phosphide KGM MP1 S01
50 3 磷砷化鎵晶圓 Wafer of gallium phosphide KGM MW0 S01

arsenide
60 1 磷化銦晶圓 Wafer of indium arsenide KGM S01
70 9 砷化鋁鎵晶圓 Wafer of gallium KGM MW0 S01

aluminium arsenide
90 5 其他晶圓，已摻雜 Other wafer, doped KGM MW0 S01
3818.00.90 00 7 其他電子工業用已摻雜 Other chemical elements and KGM 免稅Free 免稅Free 免稅Free S01
之化學元素及化學化合 compounds doped for use in (PA,GT,NI,SV,HN,
物 electronics NZ,SG)
3819 液壓煞車油及其他已調製 Hydraulic brake fluids and other

之液壓傳遞液，不含或含 prepared liquids for hydraulic
石油或瀝青礦物油以重量 transmission, not containing or
計少於７０％者 containing less than 70% by
weigth of petroleum oils or oils
minerals
3819.00 液壓煞車油及其他已調 Hydraulic brake fluids and

製之液壓傳遞液，不含 other prepared liquids for
或含石油或瀝青礦物油 hydraulic transmission, not
以重量計少於７０％者 containing or containing less
than 70% by weight of
petroleum oils or oils obtained
from bituminous minerals
3819.00.10 00 3 液壓煞車油 Hydraulic braking oil KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3819.00.90 00 6 其他已調製之液壓傳遞 Other prepared liquids for KGM 5% 免稅Free 5%
液，不含或含石油或瀝 hydraulic transmission, not (PA,GT,NI,SV,HN,
青礦物油以重量計少於 containing or containing less NZ,SG)
７０％者 than 70% by weight of
petroleum oils or oils
minerals
3820 抗凍劑及除冰液劑 Anti-freezing preparations and

prepared de-icing fluids
3820.00 抗凍劑及除冰液劑 Anti-freezing preparations and

prepared de-icing fluids
3820.00.00 00 2 抗凍劑及除冰液劑 Anti-freezing preparations KGM 5% 免稅Free 5%

and prepared de-icing fluids (PA,GT,NI,SV,HN,
NZ,SG)
3821 培養或保存微生物（包括 Prepared cluture media for
病毒及類似物）或植物、 development or maintenance of
人或動物細胞用之培養基 micro-organisms(including
viruses and the like) or of plant,
human or animal cells
3821.00 培養或保存微生物（包 Prepared cluture media for

括病毒及類似物）或植 development or maintenance
物、人或動物細胞用之 of micro-organisms(including
培養基 viruses and the like) or of
plant, human or animal cells
620 Ch. 38 620

國定稅率
Tariff Rate
碼 Unit 規
3821.00.00 00 1 培養或保存微生物（包 Prepared cluture media for KGM 5% 免稅Free 10% S01
括病毒及類似物）或植 development or maintenance (PA,GT,NI,SV,HN,
物、人或動物細胞用之 of micro-organisms(including NZ,SG)
培養基 viruses and the like) or of
plant, human or animal cells
3822 診斷或實驗用有底襯之試 Diagnostic or laboratory

劑及診斷或實驗用之配製 reagents on a backing and
試劑，不論是否有底襯 prepared diagnostic or
，不包括第３００２節或 laboratory reagents whether or
第３００６節所列者；檢 not on a backing, other than
定參照物 those of heading 30.02 or 30.06;
Certified reference materials
3822.00 診斷或實驗用有底襯之 Diagnostic or laboratory

試劑及診斷或實驗用之 reagents on a backing and
配製試劑，不論是否有 prepared diagnostic or
底襯，不包括第3002節 laboratory reagents whether or
或第3006節所列者；檢 not on a backing, other than
定參照物 those of heading 30.02 or
30.06; Certified reference
materials
3822.00.11 00 7 石蕊試紙，切成一定尺 Litmus paper, cut to size KGM 5% 免稅Free 9%

寸 (PA,GT,NI,SV,HN,
NZ,SG)
3822.00.19 00 9 其他石蕊試紙 Other litmus paper KGM 5% 免稅Free 7%
(PA,GT,NI,SV,HN,
NZ,SG)
3822.00.20 00 6 糖尿病試紙，切成一定 Test tape for diabetes, cut to KGM 5% 免稅Free 9% 504
尺寸 size (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3822.00.30 00 4 供診斷或實驗用之塑膠 Diagnostic or laboratory KGM 5% 免稅Free 5% 526

底襯試劑 reagents on a backing of (PA,GT,NI,SV,HN,
plastics NZ) 1% (SG)
3822.00.41 00 1 浸漬診斷用或實驗用試 Other paper impregnated KGM 5% 免稅Free 10% 526

劑之其他紙張，切成一 with diagnostic or laboratory (PA,GT,NI,SV,HN,
定尺寸 reagents, cut to size NZ) 1% (SG)
3822.00.49 00 3 浸漬診斷用或實驗用試 Other paper impregnated KGM 5% 免稅Free 8.5% 526

劑之其他紙張 with diagnostic or laboratory (PA,GT,NI,SV,HN,
reagents NZ) 1% (SG)
3822.00.50 00 9 檢定參照物 Certified reference materials KGM 5% 免稅Free 7.5% 815

NZ,SG)
3822.00.90 其他診斷或實驗用有底 Other diagnostic or 5% 免稅Free 7.5%
襯之試劑及診斷或實驗 laboratory reagents on a (PA,GT,NI,SV,HN,
用之配製試劑，不論是 backing and prepared NZ) 1% (SG)
否有底襯，不包括第 diagnostic or laboratory
３００２節或第 reagents whether or not on a
３００６節所列者 backing, other than those of
heading 30.02 or 30.06
10 9 肝炎試劑及人類免疫 Hepatitis diagnostic KGM 815

缺乏病毒抗體檢驗試 reagents and human MW0
劑 immunodeficiency
virus(hiv) antibody
diagnostic reagents
621 Ch. 38 621

國定稅率
Tariff Rate
碼 Unit 規
90 2 其他診斷或實驗用有 Other diagnostic or KGM 526

底襯之試劑及診斷或 laboratory reagents on a
實驗用之配製試劑 backing and prepared
，不論是否有底襯 diagnostic or laboratory
，不包括第 reagents whether or not on
３００２節或第 a backing, other than those
of heading 30.02 or 30.06
３００６節所列者
3823 工業用一元脂肪酸類；油 Industrial monocarboxylic fatty
脂精製所得之酸性油；工 acids; acid oils from refining;
業用脂肪醇類 industrial fatty alcohols
－工業用一元脂肪酸 Industrial monocarboxylic

；油脂精製所得之酸性 fatty acids; acid oils from
油︰ refining:
3823.11 硬脂酸 Stearic acid
3823.11.00 00 6 硬脂酸 Stearic acid KGM 免稅Free 免稅Free 2.5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3823.12 油酸 Oleic acid
3823.12.00 00 5 油酸 Oleic acid KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3823.13 松脂油脂肪酸 Tall oil fatty acids
3823.13.00 00 4 松脂油脂肪酸 Tall oil fatty acids KGM 1% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3823.19.10 00 6 粗製動植物性軟脂酸 Crude animal or vegetable KGM 1% 免稅Free 2.5%

palmitic acids (PA,GT,NI,SV,HN,
NZ,SG)
3823.19.20 00 4 動物性油脂精製所得之 Acid oils from refining, KGM 免稅Free 免稅Free 2.5% 832
酸性油 animal (PA,GT,NI,SV,HN,
NZ,SG)
3823.19.30 00 2 植物性油脂精製所得之 Acid oils from refining, KGM 免稅Free 免稅Free 5% 832
酸性油 vegetable (PA,GT,NI,SV,HN,
NZ,SG)
3823.19.90 00 9 其他工業用一元脂肪酸 Other industrial KGM 免稅Free 免稅Free 2.5%
monocarboxylic fatty acids (PA,GT,NI,SV,HN,
NZ,SG)
3823.70 工業用脂肪醇 Industrial fatty alcohols
3823.70.00 00 4 工業用脂肪醇 Industrial fatty alcohols KGM 免稅Free 免稅Free 1%

(PA,GT,NI,SV,HN,
NZ,SG)
3824 鑄模或鑄心用之配成粘合 Prepared binders for foundry
劑；化學或相關工業之未 moulds or cores; chemical
列名化學品及化學製品 products and preparations of the
（包括天然產品混合物） chemical or allied industries
(including those consisting of
mixtures of natural products),
included
3824.10 鑄模或鑄心用之配成黏 Prepared binders for foundry

合劑 moulds or cores
3824.10.00 00 6 鑄模或鑄心用之配成黏 Prepared binders for foundry KGM 4% 免稅Free 10%

合劑 moulds or cores (PA,GT,NI,SV,HN,
NZ,SG)
622 Ch. 38 622

國定稅率
Tariff Rate
碼 Unit 規
3824.30 未經凝聚之金屬碳化物 Non-agglomerated metal

混合物或其與金屬黏結 carbides mixed together or
劑混合者 with metallic binders
3824.30.00 00 2 未經凝聚之金屬碳化物 Non-agglomerated metal KGM 5% 免稅Free 5%

混合物或其與金屬黏結 carbides mixed together or (PA,GT,NI,SV,HN,
劑混合者 with metallic binders CN,NZ,SG)
3824.40 水泥、灰泥或混凝土用 Prepared additives for cements,

之配成添加劑 mortars or concretes
3824.40.00 00 0 水泥、灰泥或混凝土用 Prepared additives for KGM 5% 免稅Free 5%

之配成添加劑 cements, mortars or concretes (PA,GT,NI,SV,HN,
NZ,SG)
3824.50 非耐火之灰泥及混凝土 Non-refractory mortars and
concretes
3824.50.00 00 7 非耐火之灰泥及混凝土 Non-refractory mortars and KGM 5% 免稅Free 5% T*

concretes (PA,GT,NI,SV,HN,
NZ,SG)
3824.60 山梨醇，第 Sorbitol other than that of
２９０５．４４目物品 subheading 2905.44
除外
3824.60.00 00 5 山梨醇，第 Sorbitol other than that of KGM 6.5% 免稅Free 10% 508
２９０５４４目物品除 subheading 2905.44 (PA,GT,NI,SV,HN,
外 NZ,SG)
－含甲烷、乙烷或丙烷 - Mixtures containing

之鹵化衍生物之混合物 halogenated derivatives of
： methane, ethane or propane
3824.71 含氟氯碳化合物 Containing

（ＣＦＣｓ），不論是 chlorofluorocarbons (CFCs),
否含氟氯烴 whether or not containing
（ＨＣＦＣｓ），全氟 hydrochlorofluorocarbons
碳化合物 (HCFCs),perfluorocarbons
（ＰＦＣｓ）或氟碳烴 (PFCs) or hydrofluorocarbons
(HFCs)
化合物（ＨＦＣｓ）
3824.71.00 00 2 含氟氯碳化合物 Mixtures containing KGM 5% 免稅Free 5% 121

（ＣＦＣｓ），不論是 chlorofluorocarbons (CFCs), (PA,GT,NI,SV,HN, 550
否含氟氯烴 whether or not containing NZ,SG)
（ＨＣＦＣｓ），全氟 hydrochlorofluorocarbons
碳化合物 (HCFCs),perfluorocarbons
（ＰＦＣｓ）或氟碳烴 (PFCs) or
hydrofluorocarbons (HFCs)
化合物（ＨＦＣｓ）
3824.72 含溴氯二氟甲烷，溴三 Containing

氟甲烷或四氟二溴乙烷 bromochlorodifluoromethane,
bromotrifluoromethane or
dibromotetrafluoroethanes
3824.72.00 00 1 含溴氯二氟甲烷，溴三 Mixtures containing KGM 5% 免稅Free 5%

氟甲烷或四氟二溴乙烷 bromochlorodifluoromethane, (PA,GT,NI,SV,HN,
bromotrifluoromethane or NZ,SG)
dibromotetrafluoroethanes
3824.73 含氟溴烴 Containing

（ＨＢＦＣｓ） hydrobromofluorocarbons
(HBFCs)
3824.73.00 00 0 含氟溴烴 Mixtures containing KGM 5% 免稅Free 5%

（ＨＢＦＣｓ）之鹵化 hydrobromofluorocarbons (PA,GT,NI,SV,HN,
衍生物之混合物 (HBFCs) NZ,SG)
623 Ch. 38 623

國定稅率
Tariff Rate
碼 Unit 規
3824.74 含氟氯烴 Containing

（ＨＣＦＣｓ），不論 hydrochlorofluorocarbons
是否含全氟碳烴化合物 (HCFCs), whether or not
（ＰＦＣｓ）或氟碳烴 containing perfluorocarbons
化合物（ＨＦＣｓ）之 (PFCs) or hydrofluorocarbons
混合物，但不含氟氯碳 (HFCs), but not containing
chlorofluorocarbons (CFCs)
化合物（ＣＦＣｓ）
3824.74.00 00 9 含氟氯烴 Mixtures containing KGM 5% 免稅Free 5%

（ＨＣＦＣｓ），不論 hydrochlorofluorocarbons (PA,GT,NI,SV,HN,
是否含全氟碳烴化合物 (HCFCs), whether or not NZ,SG)
（ＰＦＣｓ）或氟碳烴 containing perfluorocarbons
化合物（ＨＦＣｓ）之 (PFCs) or
混合物，但不含氟氯碳 hydrofluorocarbons (HFCs),
but not containing
化合物（ＣＦＣｓ）之
chlorofluorocarbons (CFCs)
混合物
3824.75 含四氯化碳 Containing carbon

tetrachloride
3824.75.00 00 8 含四氯化碳之混合物 Mixtures containing carbon KGM 5% 免稅Free 5%

tetrachloride (PA,GT,NI,SV,HN,
NZ,SG)
3824.76 含１，１，１－三氯乙 Containing 1,1,1-
烷（甲基氯仿） trichloroethane
3824.76.00 00 7 含１，１，１－三氯乙 Mixtures containing 1,1,1- KGM 5% 免稅Free 5%

烷（甲基氯仿）之混合 trichloroethane (PA,GT,NI,SV,HN,
物 NZ,SG)
3824.77 含溴甲烷（溴化甲烷 Containing bromomethane

）或溴氯甲烷 (methyl bromide) or
bromochloromethane
3824.77.00 含溴甲烷（溴化甲烷 Mixtures containing 5% 免稅Free 5%

）或溴氯甲烷之混合物 bromomethane (methyl (PA,GT,NI,SV,HN,
bromide) or NZ,SG)
bromochloromethane
10 4 含溴甲烷（溴化甲烷 Mixtures containing KGM 550 550

）之混合物 bromomethane (methyl
bromide)
20 2 含溴氯甲烷之混合物 Mixtures containing KGM

，不含溴甲烷（溴化 bromochloromethane, not
甲烷）者 containing bromomethane
(methyl bromide)
3824.78 含全氟碳化物 Containing perfluorocarbons

（ＰＦＣｓ）或氟碳烴 (PFCs) or hydrofluorocarbons
化合物（ＨＦＣｓ）之 (HFCs), but not containing
混合物，但不含氟氯碳 hlorofluorocarbons (CFCs) or
化合物（ＣＦＣｓ）或 hydrochlorofluorocarbons
氟氯碳氫化合物
3824.78.00 00 5 含全氟碳化物 Mixtures containing KGM 5% 免稅Free 5%

（ＰＦＣｓ）或氟碳烴 perfluorocarbons (PFCs) or (PA,GT,NI,SV,HN,
化合物（ＨＦＣｓ）之 hydrofluorocarbons (HFCs), NZ,SG)
混合物，但不含氟氯碳 but not containing
化合物（ＣＦＣｓ）或 chlorofluorocarbons (CFCs)
氟氯碳氫化合物 or hydrochlorofluorocarbons
624 Ch. 38 624

國定稅率
Tariff Rate
碼 Unit 規
3824.79.00 00 4 其他含甲烷、乙烷或丙 Other mixtures containing KGM 5% 免稅Free 5% 121

烷之鹵化衍生物之混合 halogenated derivatives of (PA,GT,NI,SV,HN, 550
物 methane, ethane or propane NZ,SG)
－本章目註三所列特定 - Goods specified in

物質： Subheading Note 3 to this
Chapter :
3824.81 含環氧乙烷 Containing oxirane (ethylene

oxide)
3824.81.00 00 0 含環氧乙烷之混合物及 Mixtures and preparations KGM 5% 免稅Free 5%

製品 containing oxirane (ethylene (PA,GT,NI,SV,HN,
oxide) NZ,SG)
3824.82 含多氯聯苯 Containing polychlorinated

（ＰＣＢＳ）、多氯三 biphenyls (PCBs),
聯苯（ＰＣＴＳ）或多 polychlorinated terphenyls
溴聯苯（ＰＢＢＳ） (PCTs) or polybrominated
biphenyls (PBBs)
3824.82.10 00 7 含多氯聯苯 Containing polychlorinated KGM 免稅Free 免稅Free 5%

（ＰＣＢｓ）、多氯三 biphenyls (PCBs), (PA,GT,NI,SV,HN,
聯苯（ＰＣＴｓ）或多 polychlorinated terphenyls NZ,SG)
溴聯苯（ＰＢＢｓ）非 (PCTs) or polybrominated
屬礦物油之電容器油 biphenyls (PBBs) ,Condenser
oil not of mineral oil origin
3824.82.90 00 0 其他含多氯聯苯 Other mixtures and KGM 5% 免稅Free 5%

（ＰＣＢｓ）、多氯三 preparations containing (PA,GT,NI,SV,HN,
聯苯（ＰＣＴｓ）或多 polychlorinated biphenyls NZ,SG)
溴聯苯（ＰＢＢｓ）之 (PCBs), polychlorinated
混合物及製品 terphenyls (PCTs) or
polybrominated biphenyls
(PBBs)
3824.83 含三（２，３－二溴丙 Containing tris(2,3-

基）磷酸鹽 dibromopropyl) phosphate
3824.83.00 00 8 含三（２，３－二溴丙 Mixtures and preparations KGM 5% 免稅Free 5%

基）磷酸鹽之混合物及 containing tris(2,3- (PA,GT,NI,SV,HN,
製品 dibromopropyl) phosphate NZ,SG)
3824.84 含阿特靈（ＩＳＯ）， Containing aldrin (ISO),

毒殺芬（ＩＳＯ）（氯 camphechlor (ISO)
化茨烯），氯丹 (toxaphene), chlordane (ISO),
（ＩＳＯ），十氯酮 chlordecone (ISO), DDT (ISO)
（ＩＳＯ），滴滴涕 (clofenotane (INN), 1,1,1-
（ＩＳＯ）（ＤＤＴ trichloro-2,2-bis(p-
chlorophenyl)ethane), dieldrin
（ＩＮＮ），
(ISO, INN), endosulfan (ISO),
１，１，１－三氯 endrin (ISO), heptachlor (ISO)
－２，２－雙－（對氯 or mirex (ISO)
苯）乙烷），地特靈
（ＩＳＯ，ＩＮＮ），
安殺番（ＩＳＯ），安
特靈（ＩＳＯ），飛佈
達（ＩＳＯ）或滅蟻樂
（ＩＳＯ）
625 Ch. 38 625

國定稅率
Tariff Rate
碼 Unit 規
3824.84.00 00 7 含阿特靈（ＩＳＯ）， Mixtures and preparations KGM 5% 免稅Free 5%

毒殺芬（ＩＳＯ）（氯 containing aldrin (ISO), (PA,GT,NI,SV,HN,
化茨烯），氯丹 camphechlor (ISO) CN,NZ) 1% (SG)
（ＩＳＯ），十氯酮 (toxaphene), chlordane
（ＩＳＯ），滴滴涕 (ISO), chlordecone (ISO),
（ＩＳＯ）（ＤＤＴ（ DDT (ISO) (clofenotane
(INN), 1,1,1-trichloro-2,2-
ＩＮＮ），
bis(p-chlorophenyl)ethane),
１，１，１－三氯 dieldrin (ISO, INN),
－２，２－雙－（對氯 endosulfan (ISO), endrin
苯）乙烷），地特靈 (ISO), heptachlor (ISO) or
（ＩＳＯ，ＩＮＮ）， mirex (ISO)
安殺番（ＩＳＯ），安
特靈（ＩＳＯ），飛佈
達（ＩＳＯ）或滅蟻樂
（ＩＳＯ）之混合物及
製品
3824.85 含 Containing 1,2,3,4,5,6-

１，２，３，４，５， hexachlorocyclohexane (HCH
６－六氯環己烷 (ISO)), including lindane (ISO,
（ＨＣＨ INN)
（ＩＳＯ))，包括靈丹
（ＩＳＯ，ＩＮＮ)
3824.85.00 00 6 含 Mixtures and preparations KGM 5% 免稅Free 5%
１，２，３，４，５， containing 1,2,3,4,5,6- (PA,GT,NI,SV,HN,
６－六氯環己烷 hexachlorocyclohexane CN,NZ) 1% (SG)
（ＨＣＨ（ＩＳＯ）） (HCH (ISO)), including
，包括靈丹 lindane (ISO, INN)
（ＩＳＯ，ＩＮＮ）之
混合物及製品
3824.86 含五氯苯（ＩＳＯ）或 Containing
六氯苯（ＩＳＯ） pentachlorobenzene (ISO) or
hexachlorobenzene (ISO)
3824.86.00 00 5 含五氯苯（ＩＳＯ）或 Mixtures and preparations KGM 5% 免稅Free 5%

六氯苯（ＩＳＯ）之混 containing (PA,GT,NI,SV,HN,
合物及製品 pentachlorobenzene (ISO) or CN,NZ) 1% (SG)
hexachlorobenzene (ISO)
3824.87 含全氟辛烷磺酸，及其 Containing perfluorooctane

鹽類、全氟辛烷磺醯胺 sulphonic acid, its salts,
或全氟辛烷磺醯氟 perfluorooctane
sulphonamides, or
fluoride
3824.87.00 00 4 含全氟辛烷磺酸，及其 Mixtures and preparations KGM 5% 免稅Free 5%

鹽類、全氟辛烷磺醯胺 containing perfluorooctane (PA,GT,NI,SV,HN,
或全氟辛烷磺醯氟之混 sulphonic acid, its salts, CN,NZ) 1% (SG)
合物及製品 perfluorooctane
sulphonamides, or
fluoride
3824.88 含四溴二苯醚、五溴二 Containing tetra-, penta-, hexa-

苯醚、六溴二苯醚、七 hepta- or octabromodiphenyl
溴二苯醚或八溴二苯醚 ethers
3824.88.00 00 3 含四溴二苯醚、五溴二 Mixtures and preparations KGM 5% 免稅Free 5%

苯醚、六溴二苯醚、七 containing tetra-, penta-, (PA,GT,NI,SV,HN,
溴二苯醚或八溴二苯醚 hexa- hepta- or CN,NZ) 1% (SG)
之混合物及製品 octabromodiphenyl ethers
－其他 - Other :
626 Ch. 38 626

國定稅率
Tariff Rate
碼 Unit 規
3824.91 主要含有甲膦酸甲基 Mixtures and preparations

（５－乙基－２－甲基 consisting mainly of (5-ethyl-
－２－氧代 2-methyl-2-oxido-1,3,2-
－１，３，２－二氧磷 dioxaphosphinan-5-yl)methyl
雜環己－５－基)甲酯及 methyl methylphosphonate and
甲膦酸雙[（５－乙基 bis[(5-ethyl-2-methyl-2-oxido-
1,3,2-dioxaphosphinan-5-
－２－甲基－２－氧代
yl)methyl] methylphosphonate
－１，３，２－二氧磷
雜環己－５－基)甲基]酯
之混合物及製品
3824.91.00 00 8 主要含有甲膦酸甲基 Mixtures and preparations KGM 5% 免稅Free 5%

（５－乙基－２－甲基 consisting mainly of (5-ethyl- (PA,GT,NI,SV,HN,
－２－氧代 2-methyl-2-oxido-1,3,2- CN,NZ) 1% (SG)
－１，３，２－二氧磷 dioxaphosphinan-5-yl)methyl
雜環己－５－基）甲酯 methyl methylphosphonate
及甲膦酸雙[（５－乙 and bis[(5-ethyl-2-methyl-2-
oxido-1,3,2-
基－２－甲基－２－氧
dioxaphosphinan-5-
代－１，３，２－二氧 yl)methyl]
磷雜環己－５－基）甲 methylphosphonate
基]酯之混合物及製品
3824.99.11 00 7 氧化鎂或鹼及鹼土金屬 Cultured crystals (other than KGM 免稅Free 免稅Free 7.5%
之鹵化物之培養晶體 optical elements) weighing (PA,GT,NI,SV,HN,
（屬於光學者除外）其 not less than 2.5 g each, of NZ,SG)
重量在２．５公克以上 magnesium oxide or of the
者 halides of the alkali or of the
alkaline-earth metals
3824.99.12 00 6 雜醇油 Fusel oil KGM 免稅Free 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.13 00 5 Ｃ４－Ｃ９醇類混合物 Mixtures of C4-C9 alcohol KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.14 00 4 含起始劑之二乙二醇雙 Diethylene glycol KGM 2.5% 免稅Free 2.5%
丙烯碳酸酯 dipropylene carbonate with (PA,GT,NI,SV,HN,
starter NZ,SG)
3824.99.15 00 3 含雙羥乙氧羰苯磺酸鈉 Sodium 3,5-bis (b-hydroxy KGM 2.5% 免稅Free 5%

之乙二醇溶液 ethoxy carbonyl)benzene (PA,GT,NI,SV,HN,
sulfonate of ethylene glycol NZ,SG)
solution
3824.99.16 00 2 氨氣液 Ammoniacal gas liquors KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.21 00 5 已耗用之氧化物 Spent oxide KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.22 00 4 鈦酸鋇糊 Paste of barium titanate KGM 免稅Free 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.23 非屬礦物油之電容器油 Condenser oil not of mineral 免稅Free 免稅Free 5%
oil origin (PA,GT,NI,SV,HN,
NZ,SG)
10 1 非屬礦物油之電容器 Condenser oil not of KGM 111 533
油，（含多氯聯苯、 mineral oil origin,
多氯、多氯聯三苯 (containing polychlorinated
或六氯（代）苯） biphenyls, polychlorinated
naphthalene,
chloronaphthalene,
or hexachloro benzene,
perchlorobenzene)
627 Ch. 38 627

國定稅率
Tariff Rate
碼 Unit 規
90 4 其他非屬礦物油之電 Other condenser oil not of KGM

容器油 mineral oil origin
3824.99.24 00 2 膠點帶 Marker tape dots KGM 2.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.25 00 1 浮選劑 Flotation reagent KGM 2.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.26 00 0 氧氣呼吸器用清淨劑 Cardoxide or carlime for KGM 免稅Free 免稅Free 5%
oxygen breathing apparatus (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.31 00 3 脫墨劑 Ink eraser KGM 3.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.32 00 2 電極糊 Paste for electrode KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.33 00 1 石棉熱浸塗料 Hot melt saturant for felted KGM 5% 免稅Free 10%
asbestos-toch (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.34 00 0 燒窯示溫器（例如賽格 Ceramic firing testers, fusible KGM 免稅Free 免稅Free 7.5%
圓椎體） (for example, seger cones) (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.41 00 1 修正液 Correctors KGM 3% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.42 00 0 二聚脂肪酸、三聚脂肪 Dimer of fatty acid, trimer of KGM 免稅Free 免稅Free 5%
酸 fatty acid (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.43 00 9 複寫用膏 Copying paste KGM 免稅Free 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.44 00 8 離子交換劑 Ion exchangers KGM 3.5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.51 00 8 飼料添加物（不含藥物 Feedstuff additive (not KGM 2.5% 免稅Free 2.5% 404
成分者） containing medicinal (PA,GT,NI,SV,HN,
substances) NZ,SG)
3824.99.52 00 7 非屬第３１章之化學肥 Chemical fertilisers, other KGM 免稅Free 免稅Free 4% 403 441
料 than those of Chapter 31 (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.53 00 6 經調配之植物生長介質 Prepared plant growing KGM 免稅Free 免稅Free 4% B01
media (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.60 00 7 聚多元醇混合物，寡聚 Mixtures of oligomer polyol KGM 2.5% 免稅Free 5%
物 (PA,GT,NI,SV,HN,
NZ,SG)
3824.99.70 00 5 鐵氧體磁心材料 Ferromagnetic material KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.80 00 3 化妝用品，未加香料非 Cosmetic preparations, not KGM 5% 免稅Free 12.5%
供立即使用者 perfumed and not for (PA,GT,NI,SV,HN,
immediate use NZ,SG)
3824.99.91 00 0 膨脹破裂劑 Expansible cracked agent KGM 3.5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3824.99.92 00 9 環烷酸及其不溶於水之 Mixtures and preparations KGM 5% 免稅Free 5%
鹽類及酯類之混合物及 containing naphthenic acids, (PA,GT,NI,SV,HN,
製品 their water-insoluble salts NZ,SG)
and their esters
628 Ch. 38 628

國定稅率
Tariff Rate
碼 Unit 規
3824.99.99 其他化學或相關工業之 Other chemical products and 5% 免稅Free 5%

未列名化學品及化學製 preparations of the chemical (PA,GT,NI,SV,HN,
品（包括天然產品混合 or allied industries (including CN,NZ) 1% (SG)
物） those consisting of mixtures
of natural products), not
included
11 9 多氯聯苯 Polychlorobiphenyls KGM 111 533
12 8 電鍍用化學品 Electroplating chemicals KGM
13 7 水處理化合物，包括 Water treatment KGM

清鍋劑 compounds, including
boiler compounds
14 6 金屬表面處理劑 Metal surface treating KGM

agents
15 5 塑膠用化學品 Plastics chemicals KGM
16 4 塗料用化學品 Coating chemicals KGM
17 3 食品添加物（含食料 Food additives (other than KGM 508

或其他有營養價值之 those contain foodstuff or
物質者除外） other substances with
nutritive value)
21 7 催淚瓦斯 Tear gas preparations KGM 363 551
31 5 含兩種或以上不同鹵 Mixtures containing KGM 121

素原子之非環烴鹵化 halogenated derivatives of 550
衍生物之混合物，不 acyclic hydrocarbons
包括第 containing two or more
３８２４．７１或 different halogens, other
３８２４．７９目所 than those of subheading
no. 3824.71 or 3824.79
列者
41 3 戒煙輔助用之電子口 Cartridge or transdermal of KGM 503
腔吸入器補充包或貼 electronic inhaler as an aid
片 to smoking cessation
treatment
51 0 鄰苯二甲酸二烷基酯 1,2-Benzenedicarboxylic KGM 553 533

（Ｃ７－１１支鏈及 acid, di-C7-11-branched
直鏈）　 and linear alkyl esters
(DHNUP)
52 9 鄰苯二甲酸二烷基酯 1,2-Benzenedicarboxylic KGM 553 533

（Ｃ６－８支鏈及直 acid, di-C6-8-branched
鏈，富含Ｃ７） alkyl esters, C7-rich
(DIHP)
60 9 口香糖膠（含糖、其 Chewing gum base KGM F01

它甜味料或香料者除 (excluding containing
外）　 added sugar or other
sweetening matter or
flavoured)
70 7 加工土壤（以土壤為 Worked soils(based on soils KGM B01

基料，加熱處理未達 , heat-treated not exceeding
攝氏８００度者） 800 degree C)
80 5 防沾黏噴粉 anti-offset spray powder KGM F02
629 Ch. 38 629

國定稅率
Tariff Rate
碼 Unit 規
90 3 其他化學或相關工業 Other chemical products KGM C02

之未列名化學品及化 and preparations of the
學製品（包括天然產 chemical or allied industries
品混合物） (including those consisting
of mixtures of natural
products), not elsewhere
3825 化學或相關工業未列名殘 Residual products of the

餘物；都市廢棄物；污水 chemical or allied industries, not
下水道污泥；本章註６所 elsewhere specified or included;
述之其他廢棄物 municipal waste; sewage sludge;
other wastes specified in note 6
to this chapter
3825.10 都市廢棄物 Municipal waste
3825.10.00 00 5 都市廢棄物 Municipal waste KGM 5% 免稅Free 5% 551 531

(PA,GT,NI,SV,HN,
NZ,SG)
3825.20 污水下水道污泥 Sewage sludge
3825.20.00 00 3 污水下水道污泥 Sewage sludge KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3825.30 醫療廢棄物 Clinical waste
3825.30.00 00 1 醫療廢棄物 Clinical waste KGM 0.7% 免稅Free 7.5% 551 531
(PA,GT,NI,SV,HN,
NZ,SG)
－廢有機溶劑 - Waste organic solvents:
3825.41 含鹵化物者 Halogenated
3825.41.00 00 8 含鹵化物之廢棄的有機 Halogenated waste organic KGM 5% 免稅Free 5% 551 531

溶劑 solvents (PA,GT,NI,SV,HN,
NZ,SG)
3825.49.00 00 0 其他廢棄的有機溶劑 Other waste organic solvents KGM 5% 免稅Free 5% 551 531
(PA,GT,NI,SV,HN,
NZ,SG)
3825.50 金屬浸洗液、液壓油、 Wastes of metal pickling
剎車油及抗凍液之廢棄 liquors, hydraulic fluids, brake
物 fluids and anti-freeze fluids
3825.50.00 00 6 金屬浸洗液、液壓油、 Wastes of metal pickling KGM 5% 免稅Free 5% 551 531

剎車油及抗凍液的廢棄 liquors, hydraulic fluids, (PA,GT,NI,SV,HN,
物 brake fluids and anti-freeze NZ,SG)
fluids
－化學或相關工業之其 - Other wastes from chemical

他廢棄物 or allied industries:
3825.61 主要含有機成分者 Mainly containing organic

constituents
3825.61.00 00 3 主要含有機成分之化學 Other wastes from chemical KGM 5% 免稅Free 5% 551 531
或相關工業的其他廢棄 or allied industries, mainly (PA,GT,NI,SV,HN,
物 containing organic NZ,SG)
constituents
3825.69.00 00 5 其他化學或相關工業的 Other wastes from chemical KGM 5% 免稅Free 5% 551 531
其他廢棄物 or allied industries (PA,GT,NI,SV,HN,
NZ,SG)
630 Ch. 38 630

國定稅率
Tariff Rate
碼 Unit 規
3825.90.00 00 8 其他化學或相關工業未 Other residual products of the KGM 5% 免稅Free 5% 551 531
列名殘餘物 chemical or allied industries, (PA,GT,NI,SV,HN,
not elsewhere specified or NZ,SG)
included
3826 生質柴油及其混合物，不 Biodiesel and mixtures thereof,

含或含石油或提自瀝青礦 not containing or containing less
物之油類，以重量計低於 than 70 % by weight of
７０％者 petroleum oils or oils obtained
3826.00 生質柴油及其混合物 Biodiesel and mixtures thereof,

，不含或含石油或提自 not containing or containing
瀝青礦物之油類，以重 less than 70 % by weight of
量計低於７０％者 petroleum oils or oils obtained
3826.00.00 00 6 生質柴油及其混合物 Biodiesel and mixtures KGM 5% 免稅Free 5% 255

，不含或含石油或提自 thereof, not containing or (PA,GT,NI,SV,HN,
瀝青礦物之油類，以重 containing less than 70 % by CN,NZ) 1% (SG)
量計低於７０％者 weight of petroleum oils or
oils obtained from
bituminous minerals
631 Ch. 38 631

第７類　 SECTION VII
塑膠及其製品；橡膠及其製品 PLASTICS AND ARTICLES THEREOF; RUBBER AND
ARTICLES THEREOF
一、貨品由兩個或以上不同成分組合成套者，當該組合成 1.- Goods put up in sets consisting of two or more separate
分部分或全部歸屬本類，且混合後可成為第6或7類之 constituents, some or all of which fall in this Section and
產品，而該組合成分具有下列情形者，應歸入該產品 are intended to be mixed together to obtain a product of
適於歸屬之節： Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents
are :
（甲）參照成分之組合方式，不須先經重新包裝即能清楚 (a) having regard to the manner in which they are put up,
辨明將供組合用者； clearly identifiable as being intended to be used together
without first being repacked;
（乙）同時申報者；及 (b) presented together; and
（丙）根據其性質或彼此間之比例，能辨明供互相調配用 (c) identifiable, whether by their nature or by the relative
者。 proportions in which they are present, as being
complementary one to another.
二、除了第3918或3919節之貨品外，塑膠、橡膠及其製品 2.- Except for the goods of heading 39.18 or 39.19, plastics,
其上印有文字或圖畫，並做為主要用途者，歸入第 rubber, and articles thereof, printed with motifs,
49章。 characters or pictorial representations, which are not
merely incidental to the primary use of the goods, fall in
Chapter 49.
第３９章　 CHAPTER 39
塑膠及其製品 PLASTICS AND ARTICLES THEREOF

一、本分類所稱「塑膠」一詞，係指第3901至3914節之物 1.- Throughout the Nomenclature the expression “ plastics
品，此類物品能在聚合時或在某一後繼階段經由外力 ” means those materials of headings 39.01 to 39.14
塑造（通常為加熱或加壓，必要時加溶劑或可塑劑 which are or have been capable, either at the moment of
）以壓模、鑄造、擠出（射出）、滾壓或其他程序而 polymerisation or at some subsequent stage, of being
成型且在外力影響除去後能保留原狀者。 formed under external influence (usually heat and
pressure, if necessary with a solvent or plasticiser) by
moulding, casting, extruding, rolling or other process into
shapes which are retained on the removal of the external
influence.
本分類所稱「塑膠」並包括硫化纖維，但不適用視 Throughout the Nomenclature any reference to “ plastics
為（第11類）紡織物之物質。 ” also includes vulcanised fibre. The expression,
however, does not apply to materials regarded as textile
materials of Section XI.
二、本章不包括以下各項： 2.- This Chapter does not cover :
（甲）第2710或3403節之潤滑油調製品； (a) Lubricating preparations of heading 27.10 or 34.03;
（乙）第2712或3404節之蠟； (b) Waxes of heading 27.12 or 34.04;
（丙）符合化學上個別定義之有機化合物（第29章）； (c) Separate chemically defined organic compounds (Chapter
29);
（丁）肝素（第3001節）； (d) Heparin or its salts (heading 30.01);
（戊）第3901至3913節所指之任何產品溶於揮發性有機溶 (e) Solutions (other than collodions) consisting of any of the
劑所形成之溶液（膠棉除外），且溶劑重量超過該 products specified in headings 39.01 to 39.13 in volatile
溶液重量之50％者（第3208節）；第3212節之燙印 organic solvents when the weight of the solvent exceeds
箔； 50 % of the weight of the solution (heading 32.08);
stamping foils of heading 32.12;
（己）第3402節之有機界面活性劑或其製品； (f) Organic surface-active agents or preparations of heading
34.02;
（庚）流質膠或酯化膠（第3806節）； (g) Run gums or ester gums (heading 38.06);
（辛）礦物油（包括汽油）或與礦物油相同用途之其他液 (h) Prepared additives for mineral oils (including gasoline) or
體用之製成添加劑（第3811節）； for other liquids used for the same purposes as mineral oils
(heading 38.11);
（壬）以聚乙二元醇、矽樹脂或第39章之其他聚合物為基 (ij) Prepared hydraulic fluids based on polyglycols, silicones
料之液壓性流體製品（第3819節）； or other polymers of Chapter 39 (heading 38.19);
（癸）供診斷或實驗用之塑膠底襯試劑（第3822節）； (k) Diagnostic or laboratory reagents on a backing of plastics
(heading 38.22);
632 Ch. 39 632

（子）符合第40章定義之合成橡膠或成品； (l) Synthetic rubber, as defined for the purposes of Chapter
40, or articles thereof;
（丑）鞍具或輓具（第4201節）或第4202節之行李箱、皮 (m) Saddlery or harness (heading 42.01) or trunks, suitcases,
箱、手提包或其他容器； handbags or other containers of heading 42.02;
（寅）第46章之編條、柳條製品或其他物品； (n) Plaits, wickerwork or other articles of Chapter 46;
（卯）第4814節之牆壁覆蓋物； (o) Wall coverings of heading 48.14;
（辰）第11類之物品（紡織品及紡織製品）； (p) Goods of Section XI (textiles and textile articles);
（巳）第12類之物品（例如靴鞋、帽類、雨傘、陽傘、手 (q) Articles of Section XII (for example, footwear, headgear,
杖、鞭子、馬鞭或其零件）； umbrellas, sun umbrellas, walking-sticks, whips, riding-
crops or parts thereof);
（午）第7117節之仿首飾； (r) Imitation jewellery of heading 71.17;
（未）第16類之物品（機器及機械或電器用具）； (s) Articles of Section XVI (machines and mechanical or
electrical appliances);
（申）第17類之車輛或航空器之零件； (t) Parts of aircraft or vehicles of Section XVII;
（酉）第90章之物品（例如光學元件、眼鏡架、繪圖儀 (u) Articles of Chapter 90 (for example, optical elements,
器）； spectacle frames, drawing instruments);
（戌）第91章之物品（例如鐘或錶殼）； (v) Articles of Chapter 91 (for example, clock or watch cases);
（亥）第92章之物品（例如樂器或其零件）； (w) Articles of Chapter 92 (for example, musical instruments
or parts thereof);
（天）第94章之物品（例如家具、燈及燈配件，照明告 (x) Articles of Chapter 94 (for example, furniture, lamps and
示、預鑄建築物）； lighting fittings, illuminated signs, prefabricated
buildings);
（地）第95章之物品（例如玩具、遊戲品及運動器材）； (y) Articles of Chapter 95 (for example, toys, games, sports
或 requisites); or
（玄）第96章之雜項製品（例如刷子、鈕扣、拉錬、梳 (z) Articles of Chapter 96 (for example, brushes, buttons, slide
子、煙斗之嘴或柄、紙煙嘴或類似品、保溫器零件 fasteners, combs, mouthpieces or stems for smoking pipes,
或類似品，鋼筆、自動鉛筆、單腳架、雙腳架、三 cigarette-holders or the like, parts of vacuum flasks or the
腳架及其類似物品）。 like, pens, propelling pencils, and monopods, bipods,
tripods and similar articles).
三、第3901至3911節僅適用由化學合成製成，且符合下列 3.- Headings 39.01 to 39.11 apply only to goods of a kind
種類之貨品： produced by chemical synthesis, falling in the following
categories :
（甲）當採用減壓蒸餾法於水銀柱調整為1013毫巴後置於 (a) Liquid synthetic polyolefins of which less than 60 % by
攝氏三百度蒸餾時，餾分容積低於百分之六十之液 volume distils at 300 ºC, after conversion to 1,013 milibars
體合成聚烯烴（第3901及3902節）； when a reduced-pressure distillation method is used
(headings 39.01 and 39.02);
（乙）非高度聚合薰草酮─樹脂（第3911節）； (b) Resins, not highly polymerised, of the coumarone-indene
type (heading 39.11);
（丙）平均至少五個單體之其他合成聚合物； (c) Other synthetic polymers with an average of at least 5
monomer units;
（丁）聚矽氧（第3910節）； (d) Silicones (heading 39.10);
（戊）可溶酚醛樹脂（第3909節）及其他預聚合物。 (e) Resols (heading 39.09) and other prepolymers.
四、所稱「共聚合物」係指所有聚合物，其中無一單體單 4.- The expression “ copolymers ” covers all polymers in
元含量以重量計達全部聚合物含量之百分之九十五或 which no single monomer unit contributes 95 % or more
以上者。 by weight to the total polymer content.
除分類另有規定者外，本章之共聚合物（包括共聚 For the purposes of this Chapter, except where the context
縮合物，共聚加成物、團聯共聚物及接枝共聚物） otherwise requires, copolymers (including co-
及聚摻合物，歸入聚合物中所含共單體單元重量比 polycondensates, co-polyaddition products, block
其他任一共單體單元要大之共聚合物所屬之節。本 copolymers and graft copolymers) and polymer blends are
註規定同一節聚合物之共單體應合併比較重量。 to be classified in the heading covering polymers of that
comonomer unit which predominates by weight over every
other single comonomer unit. For the purposes of this
Note, constituent comonomer units of polymers falling in
the same heading shall be taken together.
共聚合物或聚摻合物，如無單一共單體單元重量大 If no single comonomer unit predominates, copolymers or
於其他共單體單元時，應歸入可予考慮之節中擇其 polymer blends, as the case may be, are to be classified in
節位列最後者為準。 the heading which occurs last in numerical order among
those which equally merit consideration.
五、化學改質之聚合物，即僅是附加於主要聚合鏈之部份 5.- Chemically modified polymers, that is those in which
經化學反應改變者，歸入未改質前該聚合物適用之 only appendages to the main polymer chain have been
633 Ch. 39 633
節，接枝之聚合物不適用本規定。 changed by chemical reaction, are to be classified in the
heading appropriate to the unmodified polymer. This
provision does not apply to graft copolymers.
六、第3901至3914節所稱「初級狀態」僅適用於下列狀態 6.- In headings 39.01 to 39.14, the expression “ primary
： forms ” applies only to the following forms :
（甲）液體及糊狀，包括分散液（乳化液或懸浮液）及溶 (a) Liquids and pastes, including dispersions (emulsions and
液； suspensions) and solutions;
（乙）不規則形狀之塊、團、粉（包括磨碎之粉）、粒、 (b) Blocks of irregular shape, lumps, powders (including
細片及類似之散裝狀態。 moulding powders), granules, flakes and similar bulk
forms.
七、第3915節並不適用於單一熱可塑性塑膠廢料，剝屑物 7.- Heading 39.15 does not apply to waste, parings and scrap
碎片轉變成初狀態者（第3901至3914節）。 of a single thermoplastic material, transformed into
primary forms (headings 39.01 to 39.14).
八、第3917節之「管」係指中空之產品，通常用在輸送或 8.- For the purposes of heading 39.17, the expression “
引導氣體或液體，（例如花園用加強管、打洞管 tubes, pipes and hoses ” means hollow products,
），不論其係半成品或成品，此名稱同時包括腸衣及 whether semi-manufactures or finished products, of a
其他平滑管狀物。然而最後一項外，其內橫部面不屬 kind generally used for conveying, conducting or
於圓形、橢圓形、長方形（長度未超過寬度之1.5倍 distributing gases or liquids (for example, ribbed garden
）或正多角形者，不視為管，應視為定型。 hose, perforated tubes). This expression also includes
sausage casings and other lay-flat tubing. However,
except for the last-mentioned, those having an internal
cross-section other than round, oval, rectangular (in which
the length does not exceed 1.5 times the width) or in the
shape of a regular polygon are not to be regarded as
tubes, pipes and hoses but as profile shapes.
九、第3918節之「牆壁或天花板之塑膠被覆物」指寬度不 9.- For the purposes of heading 39.18, the expression “ wall
少於45厘米成捲之產品，適合做為牆壁或天花板之裝 or ceiling coverings of plastics ” applies to products in
飾品。塑膠永久附著於任何材質（紙除外）作成之襯 rolls, of a width not less than 45 cm, suitable for wall or
背上，該塑膠層表面已經漆成紋理、壓紋、著色、印 ceiling decoration, consisting of plastics fixed
圖案或其他裝飾者。 permanently on a backing of any material other than
paper, the layer of plastics (on the face side) being
grained, embossed, coloured, design-printed or otherwise
decorated.
十、第3920及3921節之「板、片、薄膜、箔及條」僅適用 10.- In headings 39.20 and 39.21, the expression “ plates,
於板、片、薄膜、箔及條（第54章者除外）及規則幾 sheets, film, foil and strip ” applies only to plates,
何圖形之塊狀物，不論其是否經過印刷或其他表面加 sheets, film, foil and strip (other than those of Chapter 54)
工，未切或已切成長方形（包括正方形）但未經進一 and to blocks of regular geometric shape, whether or not
步加工（縱使經如此之切割可供即時使用者）。 printed or otherwise surface-worked, uncut or cut into
rectangles (including squares) but not further worked
(even if when so cut they become articles ready for use).
十一、第3925節僅適用於第2分章前各節所列貨品以外之下 11.- Heading 39.25 applies only to the following articles, not
列產品： being products covered by any of the earlier headings of
sub-Chapter II :
（甲）貯水池、槽（包括化糞池）、桶及類似容器，其容 (a) Reservoirs, tanks (including septic tanks), vats and similar
量超過300公升者； containers, of a capacity exceeding 300 l;
（乙）用於例如地板、牆、分隔物、天花板或屋頂之建築 (b) Structural elements used, for example, in floors, walls or
用料； partitions, ceilings or roofs;
（丙）溝槽及其配件； (c) Gutters and fittings thereof;
（丁）門、窗、及其框、門檻； (d) Doors, windows and their frames and thresholds for doors;
（戊）陽台、欄干、籬、門及類似障礙物； (e) Balconies, balustrades, fencing, gates and similar barriers;
（己）百葉窗、窗簾（包括威尼斯窗簾），類似品及其零 (f) Shutters, blinds (including Venetian blinds) and similar
件及配件； articles and parts and fittings thereof;
（庚）供裝配並永久裝置之大型架，例如商店、工廠、倉 (g) Large-scale shelving for assembly and permanent
庫中者； installation, for example, in shops, workshops,
warehouses;
（辛）裝飾建築物，例如凹槽、圓頂閣、鴿舍等；及 (h) Ornamental architectural features, for example, flutings,
cupolas, dovecotes; and
（壬）在門、窗、樓梯、牆或建築物其他部份安裝之永久 (ij) Fittings and mountings intended for permanent installation
性配件及架，例如柄、把手、鉤子、托架、手巾 in or on doors, windows, staircases, walls or other parts of
架、開關板及其他保護板。 buildings, for example, knobs, handles, hooks, brackets,
towel rails, switch-plates and other protective plates.
634 Ch. 39 634
一、本章任何一個號內，聚合物（包括共聚合物）及經化 1.- Within any one heading of this Chapter, polymers
學改質之聚合物按下列規定分類： (including copolymers) and chemically modified
polymers are to be classified according to the following
provisions :
（甲）在相同系列中有「其他」之目時： (a) Where there is a subheading named “ Other ” in the
same series :
（1）聚合物目內其名稱字首為「聚」（例如聚乙烯 (1) The designation in a subheading of a polymer by the
及聚醯胺─6，6）者，係指組成該名稱聚合物 prefix “ poly ” (for example, polyethylene and
之一種或多種單體單元總重量必須達全部聚合 polyamide-6,6) means that the constituent monomer
物含量之95％或以上者。 unit or monomer units of the named polymer taken
together must contribute 95 % or more by weight of
the total polymer content.
（2）第390130、390140、390320、390330及390430 (2) The copolymers named in subheadings 3901.30,

目所稱共聚合物，係指共單體單元達全部聚合 3901.40, 3903.20, 3903.30 and 3904.30 are to be
物含量之95％或以上者。 classified in those subheadings, provided that the
comonomer units of the named copolymers contribute
95 % or more by weight of the total polymer content.
（3）經化學改質之聚合物，如其未明確被歸入另外 (3) Chemically modified polymers are to be classified in

一個目時，則應歸入於稱為「其他」之目內。 the subheading named “ Other ”, provided that the
chemically modified polymers are not more
specifically covered by another subheading.
（4）不符合上列第（1）（2）或（3）項之聚合物， (4) Polymers not meeting (1), (2) or (3) above, are to be
則在系列中所餘之目內，歸入聚合物中重量比 classified in the subheading, among the remaining
其他任一共單體單元要大之單體單元之聚合物 subheadings in the series, covering polymers of that
所屬之目內。為此，聚合物之構成單體單元屬 monomer unit which predominates by weight over
於相同目者應合併比較重量。進行比較之構成 every other single comonomer unit. For this purpose,
共單體單元，以屬同目內之系列聚合物者為 constituent monomer units of polymers falling in the
限。 same subheading shall be taken together. Only the
constituent comonomer units of the polymers in the
series of subheadings under consideration are to be
compared.
（乙）相同系列中無「其他」目時： (b) Where there is no subheading named “ Other ” in the

same series :
（1）聚合物應歸類於聚合物中重量比其他任一單一 (1) Polymers are to be classified in the subheading
共單體單元大之單體單元之聚合物所屬之目。 covering polymers of that monomer unit which
為此，相同目內構成聚合物之單體單元應合併 predominates by weight over every other single
比較重量。進行比較之構成共單體單元以屬同 comonomer unit. For this purpose, constituent
目內之系列聚合物者為限。 monomer units of polymers falling in the same
subheading shall be taken together. Only the
constituent comonomer units of the polymers in the
series under consideration are to be compared.
（2）經化學改質之聚合物應歸入未改質聚合物適用 (2) Chemically modified polymers are to be classified in

之目。 the subheading appropriate to the unmodified
polymer.
聚摻合物歸類係比照相同比例之相同單體單元 Polymer blends are to be classified in the same

構成之聚合物所屬之目號。 subheading as polymers of the same monomer units in
the same proportions.
二、第392043目所稱「可塑劑」包括次級可塑劑。 2.- For the purposes of subheading 3920.43, the term

“plasticisers” includes secondary plasticisers.
一、塑膠廢料係指融熔之塊狀物、碎屑及不堪用之成品 1.- Plastic waste means melted lumps, flakes and scraps
（不包括含雜質之粒狀及粉粒混合者）；及單一熱固 (excluding granules and powder mixture with other
性材料或兩個以上的熱塑性材料之廢料，削屑及碎片 ingredients; and waste, parings and scrap of a single
的混合物（亦包括轉變成原料型）。 thermosetting material or of two or more thermoplastic
materials mixed together. or even transformed into
primary forms.
二、偏光性板片製造廠商輸入歸屬本章或第29章專供製造 2.- The articles under this Chapter or Chapter 29 for only use
偏光性板片之原料，經經濟部證明屬實者免稅。 in the manufacture of raw materials of polarized plates
635 Ch. 39 635
and sheets, imported by the manufacturers of polarized
plates and sheets are exempt from duty if covered by a
certificate issued by the Ministry of Economic Affairs.
三、輸入歸屬本章稅則第39081020號之聚醯胺6，6（尼龍 3.- For polyamide 6,6 (Nylon) granules falling within
）粒子，符合工廠管理規定之人纖製造業，經經濟部 division 3908.10.20 of this Chapter, imported by the man-
證明專供生產第54、55及56章之人造纖維產品用途者 made fibers manufacturers subject to the factory
，其進口關稅稅率為1％。 administration rules, solely for the production of man-
made fibers products of Chapters 54, 55 and 56 as
certified by the Ministry of Economic Affairs, the tariff
rate applicable will be 1 %.
四、符合工廠管理規定之製造業，輸入供製造印刷用塗佈 4.- Imported by the manufacturers subject to the factory
感光平板版材（CTP）用歸屬稅則第39094000號「酚 administration rules, for use in the manufacture of
樹脂，初級狀態」，經經濟部證明屬實者免稅。 printing computer-to-plate (CTP) under division
3909.40.00 "Phenolic resins, in primary forms" is exempt
from duty if covered by a certificate issued by the
636 Ch. 39 636

國定稅率
Tariff Rate
碼 Unit 規
第１分章初級狀態 I. Primary forms
3901 乙烯之聚合物，初級狀態 Polymers of ethylene, in primary

forms
3901.10 比重小於０．９４之聚 Polyethylene having a specific

乙烯 gravity of less than 0.94
3901.10.00 比重小於０．９４之聚 Polyethylene having a 2.5% 免稅Free 5%

乙烯，初級狀態 specific gravity of less than (PA,GT,NI,SV,HN,
0.94, in primary forms NZ,SG)
10 0 比重小於０．９４之 Line polyethylene having a KGM

線性聚乙烯，初級狀 specific gravity of less than
態 0.94, in primary forms
90 3 比重小於０．９４之 Other polyethylene having KGM

其他聚乙烯，初級狀 a specific gravity of less
態 than 0.94, in primary forms
3901.20 比重等於０．９４或大 Polyethylene having a specific

於０．９４之聚乙烯 gravity of 0.94 or more
3901.20.00 00 0 比重等於０．９４或大 Polyethylene having a KGM 2.5% 免稅Free 5%

於０．９４之聚乙烯 specific gravity of 0.94 or (PA,GT,NI,SV,HN,
，初級狀態 more, in primary forms NZ,SG)
3901.30 乙烯－醋酸乙烯之共聚 Ethylene-vinyl acetate

合物 copolymers
3901.30.00 乙烯－醋酸乙烯之共聚 Ethylene-vinyl acetate 2.5% 免稅Free 5%

合物，初級狀態 copolymers, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
10 6 乙烯－醋酸乙烯之共 Ethylene-vinyl acetate KGM
聚合物，初級狀態 copolymers, in primary
，乳膠 forms, emulsion
20 4 乙烯－醋酸乙烯之共 Ethylene-vinyl acetate KGM

聚合物，初級狀態 copolymers, in primary
，固態 forms, solid
3901.40 比重小於０．９４之乙 Ethylene-alpha-olefin

烯-α-烯烴共聚合物 copolymers, having a specific
gravity of less than 0.94
3901.40.00 00 6 比重小於０．９４之乙 Ethylene-alpha-olefin KGM 2.5% 免稅Free 5%

烯－α－烯烴共聚合物 copolymers, having a specific (PA,GT,NI,SV,HN,
，初級狀態 gravity of less than 0.94 NZ,SG)
3901.90.10 00 3 氯化聚乙烯，初級狀態 Chlorinated polyethylene, in KGM 2.5% 免稅Free 5%

primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3901.90.90 00 6 其他乙烯之聚合物，初 Other polymers of ethylene, KGM 2.5% 免稅Free 5%
級狀態 in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3902 丙烯或其他烯烴之聚合物 Polymers of propylene or of
，初級狀態 other olefins, in primary forms
3902.10 聚丙烯 Polypropylene
3902.10.00 聚丙烯，初級狀態 Polypropylene, in primary 2.5% 免稅Free 5%

forms (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
637 Ch. 39 637

國定稅率
Tariff Rate
碼 Unit 規
10 9 不規則性聚丙烯 Atactic polypropylene KGM
90 2 其他聚丙烯 Other polypropylene KGM
3902.20 聚異丁烯 Polyisobutylene
3902.20.00 00 9 聚異丁烯，初級狀態 Polyisobutylene, in primary KGM 2.5% 免稅Free 2.5%

forms (PA,GT,NI,SV,HN,
NZ,SG)
3902.30 丙烯共聚合物 Propylene copolymers
3902.30.00 00 7 丙烯共聚合物，初級狀 Propylene copolymers, in KGM 2.5% 免稅Free 5%

態 primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3902.90.10 00 2 氯化聚丙烯，初級狀態 Chlorinated polypropylene, KGM 2.5% 免稅Free 5%

in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3902.90.20 00 0 氯化聚丁烯，初級狀態 Chlorinated polybutylene, in KGM 2.5% 免稅Free 2.5%
NZ,SG)
3902.90.90 00 5 其他烯烴之聚合物，初 Other polymers of other KGM 2.5% 免稅Free 5%
級狀態 olefins, in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3903 苯乙烯之聚合物，初級狀 Polymers of styrene, in primary

態 forms
－聚苯乙烯︰ -Polystyrene :
3903.11 發泡級 Expansible
3903.11.00 00 9 發泡級聚苯乙烯 Expansible polystyrene KGM 2.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3903.19.00 00 1 其他聚苯乙烯，初級狀 Other polystyrene, in primary KGM 2.5% 免稅Free 5%

態 forms (PA,GT,NI,SV,HN,
NZ,SG)
3903.20 苯乙烯－丙烯腈 Styrene-acrylonitrile (SAN)
（ＳＡＮ）共聚合物 copolymers
3903.20.00 00 8 苯乙烯－丙烯腈共聚合 Styrene-acrylonitrile (SAN) KGM 2.5% 免稅Free 5%

物，初級狀態 copolymers, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3903.30 丙烯腈－丁二烯－苯乙 Acrylonitrile - butadiene -
烯（ＡＢＳ）共聚合物 styrene (ABS) copolymers
3903.30.00 00 6 丙烯腈－丁二烯－苯乙 Acrylonitrile - butadiene - KGM 2.5% 免稅Free 5%

烯（ＡＢＳ）共聚合物 styrene (ABS) copolymers, in (PA,GT,NI,SV,HN,
，初級狀態 primary forms NZ,SG)
3903.90.10 00 1 甲基丙烯酸甲酯－丁二 Methyl methacrylate - KGM 2.5% 免稅Free 5%

烯－苯乙烯 butadiene - styrene (MBS) (PA,GT,NI,SV,HN,
（ＭＢＳ）共聚合物 copolymers, in primary forms NZ,SG)
，初級狀態
638 Ch. 39 638

國定稅率
Tariff Rate
碼 Unit 規
3903.90.20 00 9 多孔型苯乙烯與二乙烯 The medium of ion exchange KGM 1% 免稅Free 2.5%

苯共聚合物、氯甲基化 resins of porous styrene- (PA,GT,NI,SV,HN,
苯乙烯與二乙烯苯共聚 divinyl benzene copolymer, NZ,SG)
合物、胺甲基化苯乙烯 chloromethylated styrene-
與二乙烯苯共聚合物等 divinyl benzene copolymer,
三種離子交換樹脂中間 and aminomethylated
styrene-divinyl benzene
體
copolymer
3903.90.90 00 4 其他苯乙烯之聚合物 Other polymers of styrene, in KGM 2.5% 免稅Free 5%

，初級狀態 primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3904 氯乙烯或其他鹵化烯烴之 Polymers of vinyl chloride or of

聚合物，初級狀態 other halogenated olefins, in
primary forms
3904.10 聚氯乙烯，未與任何其 Polyvinyl chloride, not mixed

他物質混合者 with any other substances
3904.10.00 00 9 聚氯乙烯，未與任何其 Polyvinyl chloride, not mixed KGM 2.5% 免稅Free 5%

他物質混合者，初級狀 with any other substances, in (PA,GT,NI,SV,HN,
態 primary forms NZ,SG)
－其他聚氯乙烯︰ -Other polyvinyl chloride:
3904.21 未塑化 Non-plasticised
3904.21.00 00 6 未塑化聚氯乙烯，初級 Non-plasticised polyvinyl KGM 2.5% 免稅Free 5%

狀態 chloride, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3904.22 已塑化 Plasticised
3904.22.00 00 5 已塑化聚氯乙烯，初級 Plasticised polyvinyl KGM 2.5% 免稅Free 5%

狀態 chloride, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3904.30 氯乙烯－醋酸乙烯共聚 Vinyl chloride-vinyl acetate
合物 copolymers
3904.30.00 00 5 氯乙烯－醋酸乙烯共聚 Vinyl chloride-vinyle acetate KGM 2.5% 免稅Free 5%

合物，初級狀態 copolymer, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3904.40 其他氯乙烯共聚合物 Other vinyl chloride
copolymers
3904.40.00 00 3 其他氯乙烯共聚合物 Other vinyl chloride KGM 2.5% 免稅Free 5%

，初級狀態 copolymers, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3904.50 氯亞乙烯共聚合物 Vinylidene chloride polymers
3904.50.00 00 0 氯亞乙烯共聚合物，初 Vinylidene chloride KGM 2.5% 免稅Free 5%

級狀態 polymers, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
－含氟聚合物︰ -Fluoro-polymers:
3904.61 聚四氟乙烯 Polytetrafluoroethylene
3904.61.00 00 7 聚四氟乙烯，初級狀態 Polytetrafluoroethylene, in KGM 2.5% 免稅Free 5% S01

NZ,SG)
3904.69.00 00 9 其他含氟聚合物，初級 Other fluoro-polymers, in KGM 2.5% 免稅Free 5% S01

狀態 primary forms (PA,GT,NI,SV,HN,
NZ,SG)
639 Ch. 39 639

國定稅率
Tariff Rate
碼 Unit 規
3904.90.00 00 2 其他氯乙烯或其他鹵化 Other polymers of vinyl KGM 2.5% 免稅Free 5%

烯烴之聚合物，初級狀 chloride or of other (PA,GT,NI,SV,HN,
態 halogenated olefins, in NZ,SG)
primary forms
3905 醋酸乙烯或其他乙烯酯之 Polymers of vinyl acetate or of

聚合物，初級狀態；其他 other vinyl esters, in primary
初級狀態之乙烯基聚合物 forms; other vinyl polymers in
primary forms
－聚醋酸乙烯︰ -Polyvinyl acetate:
3905.12 水性分散液 In aqueous dispersion
3905.12.00 00 6 聚醋酸乙烯水性分散液 Polyvinyl acetate, in aqueous KGM 4% 免稅Free 7.5%

dispersion (PA,GT,NI,SV,HN,
NZ,SG)
3905.19.00 00 9 其他聚醋酸乙烯，初級 Other polyvinyl acetate, in KGM 4% 免稅Free 7.5%

狀態 primary form (PA,GT,NI,SV,HN,
NZ,SG)
－醋酸乙烯共聚合物︰ -Vinyl acetate copolymers:
3905.21 水性分散液 In aqueous dispersion
3905.21.00 00 5 醋酸乙烯共聚合物水性 Vinyl acetate copolymers, in KGM 4% 免稅Free 7.5%

分散液 aqueous dispersion (PA,GT,NI,SV,HN,
NZ,SG)
3905.29.00 00 7 其他醋酸乙烯共聚合物 Other vinyl acetate KGM 4% 免稅Free 7.5%

，初級狀態 copolymers, in primary form (PA,GT,NI,SV,HN,
NZ,SG)
3905.30 聚乙烯醇，不論是否含 Polyvinyl alcohol, whether or
有未經水解之醋酸基 not containing unhydrolysed
acetate groups
3905.30.00 00 4 聚乙烯醇，不論是否含 Polyvinyl alcohol, whether or KGM 5% 免稅Free 7.5% 508

有未經水解之醋酸基 not containing unhydrolysed (PA,GT,NI,SV,HN,
acetate groups NZ) 3% (SG)
3905.91 共聚合物 Copolymers
3905.91.00 00 0 其他乙烯酯之共聚合物 Copolymers of other vinyl KGM 4% 免稅Free 7.5% 508

或其他乙烯基共聚合物 esters or other vinyl (PA,GT,NI,SV,HN,
，初級狀態 copolymers, in primary forms NZ,SG)
3905.99.10 00 0 聚乙烯醚 Polyvinylether KGM 4% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3905.99.20 00 8 聚乙烯縮丁醛 Polyvinyl butyral KGM 5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ) 3% (SG)
3905.99.90 00 3 其他乙烯酯之聚合物或 Polymers of other vinyl KGM 4% 免稅Free 7.5% 508

其他乙烯基聚合物，初 esters or other vinyl (PA,GT,NI,SV,HN,
級狀態 polymers, in primary forms NZ,SG)
640 Ch. 39 640

國定稅率
Tariff Rate
碼 Unit 規
3906 丙烯酸聚合物，初級狀態 Acrylic polymers in primary

forms
3906.10 聚甲基丙烯酸甲酯 Polymethyl methacrylate
3906.10.10 00 5 聚甲基丙烯酸甲酯粒 Polymethyl methacrylate KGM 2.5% 免稅Free 5%

，初級狀態 granules, in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3906.10.20 00 3 聚甲基丙烯酸甲酯乳液 Polymethyl methacrylate KGM 4% 免稅Free 7.5%

，初級狀態 emulsion, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3906.90.10 00 8 其他丙烯酸聚合物粒 Other acrylic polymers KGM 1% 免稅Free 5% 508

，初級狀態 granules, in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3906.90.90 00 1 其他丙烯酸聚合物乳液 Other acrylic polymers KGM 4% 免稅Free 7.5%

，初級狀態 emulsion, in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3907 聚縮醛，其他聚醚及環氧 Polyacetals, other polyethers and

樹脂，初級狀態；聚碳酸 epoxide resins, in primary
樹脂，醇酸樹脂，聚丙烯 forms; polycarbonates, alkyd
酯及其他聚酯，初級狀態 resins, polyallyl esters and other
polyesters, in primary forms
3907.10 聚縮醛 Polyacetals
3907.10.00 00 6 聚縮醛，初級狀態 Polyacetals, in primary forms KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3907.20 其他聚醚 Other polyethers
3907.20.10 00 2 聚乙二醇，初級狀態 Polyethylene glycol , in KGM 2.5% 免稅Free 2.5% 508

NZ,SG)
3907.20.20 00 0 聚丙二醇，初級狀態 Polypropylene glycol, in KGM 2.5% 免稅Free 2.5%
NZ,SG)
3907.20.30 00 8 聚氧化二甲苯 Polyphenylene oxide KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3907.20.90 00 5 其他聚醚，初級狀態 Other polyethers, in primary KGM 2.5% 免稅Free 2.5%
NZ,SG)
3907.30 環氧樹脂 Epoxide resins
3907.30.10 00 0 丙二酚型環氧樹脂 Bisphenol a type epoxy resin KGM 4% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
3907.30.20 00 8 酚醛清漆樹脂型環氧樹 Novolac resin type epoxy KGM 4% 免稅Free 5%
脂 resin (PA,GT,NI,SV,HN,
NZ,SG)
3907.30.90 00 3 其他環氧樹脂，初級狀 Other epoxide resins, in KGM 4% 免稅Free 5%
NZ,SG)
3907.40 聚碳酸樹脂 Polycarbonates
3907.40.00 00 0 聚碳酸樹脂，初級狀態 Polycarbonates, in primary KGM 2.5% 免稅Free 5%

CN,NZ,SG)
3907.50 醇酸樹脂 Alkyd resins
641 Ch. 39 641

國定稅率
Tariff Rate
碼 Unit 規
3907.50.00 00 7 醇酸樹脂，初級狀態 Alkyd resins, in primary KGM 5% 免稅Free 5%

form (PA,GT,NI,SV,HN,
CN,NZ,SG)
－聚對苯二甲酸乙烯酯 - Poly(ethylene terephthalate) :
3907.61 黏度值等於或高於 Having a viscosity number of

７８ｍｌ／ｇ 78 ml/g or higher
3907.61.00 黏度值等於或高於 Poly(ethylene terephthalate), 2.5% 免稅Free 2.5%

７８ｍｌ／ｇ之聚對苯 having a viscosity number of (PA,GT,NI,SV,HN,
二甲酸乙烯酯，初級狀 78 ml/g or higher, in NZ,SG)
態 primary forms
10 2 瓶用級聚對苯二甲酸 Poly (ethylene KGM

乙烯酯（特性黏度 terephthalate), bottle grade-
０．７〈相當於黏度 intrinsic viscosity 0.7
值７８ｍｌ／ｇ〉至 (having a viscosity number
０．９２），初級狀 of 78 ml/g) - 0.92, in
態 primary forms
90 5 其他聚對苯二甲酸乙 Other poly (ethylene KGM

烯酯（特性黏度大於 terephthalate), having a
０．９２），初級狀 viscosity higher 0.92, in
態 primary forms
3907.69.00 00 6 其他聚對苯二甲酸乙烯 Other poly(ethylene KGM 2.5% 免稅Free 2.5%

酯，初級狀態 terephthalate), in primary (PA,GT,NI,SV,HN,
forms NZ,SG)
3907.70 聚乳酸 Poly(lactic acid)
3907.70.00 00 3 聚乳酸，初級狀態 Polylactic acid, in primary KGM 免稅Free 免稅Free 2.5%

NZ,SG)
－其他聚酯︰ -Other polyesters:
3907.91 不飽和者 Unsaturated
3907.91.00 00 8 其他聚酯，不飽和者 Other polyesters, unsaturated, KGM 2.5% 免稅Free 2.5%

，初級狀態 in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3907.99.10 00 8 聚對苯二甲酸二丁酯 Polybutylene terephthalate, in KGM 3.5% 免稅Free 3.5%

，初級狀態 primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3907.99.20 熱塑性液晶芳香族聚酯 Thermoplastic liquid crystal 1.8% 免稅Free 2.5%
共聚合物 aromatic polyester (PA,GT,NI,SV,HN,
copolymers NZ,SG)
10 4 熱塑性液晶芳香族聚 Thermoplastic liquid crystal KGM R

酯共聚合物 aromatic polyester
copolymers
3907.99.90 00 1 其他聚酯，飽和者，初 Other polyesters, saturated, in KGM 2.5% 免稅Free 2.5%

級狀態 primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3908 聚醯胺，初級狀態 Polyamides in primary forms
642 Ch. 39 642

國定稅率
Tariff Rate
碼 Unit 規
3908.10 聚醯胺－６，　 Polyamide-6, -11, -12, -6,6, -

－１１，　－１２，　 6,9, -6,10 or -6,12
－６，６，　
－６，９，　
－６，１０或　
－６，１２
3908.10.10 00 3 聚醯胺６（尼龍６） Polyamide 6 (nylon 6) KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3908.10.20 00 1 聚醯胺６，６（尼龍 Polyamide 6,6 (nylon 6,6) KGM 2.5% 免稅Free 5%
６，６） (PA,GT,NI,SV,HN,
NZ,SG)
3908.10.30 00 9 聚醯胺 Polyamide -11, -12, -6,9, - KGM 2.5% 免稅Free 5%
－１１，－１２，－６ 6,10 or -6,12 (PA,GT,NI,SV,HN,
，９，－６，１０或 NZ,SG)
－６，１２
3908.90.00 00 8 其他聚醯胺，初級狀態 Other polyamides, in primary KGM 2.5% 免稅Free 5%

NZ,SG)
3909 胺基樹脂、酚樹脂及聚胺 Amino-resins, phenolic resins
基甲酸乙酯，初級狀態 and polyurethanes, in primary
forms
3909.10 尿素樹脂；硫脲樹脂 Urea resins; thiourea resins
3909.10.00 00 4 尿素樹脂或硫脲樹脂 Urea resins or thiourea KGM 5% 免稅Free 5%

，初級狀態 resins, in primary forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3909.20 三聚氰胺樹脂 Melamine resins
3909.20.00 00 2 三聚氰胺樹脂，初級狀 Melamine resins, in primary KGM 5% 免稅Free 5%

態 forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
－其他胺基樹脂 - Other amino-resins :
3909.31 聚（亞甲基苯基異氰酸 Poly(methylene phenyl

酯）（粗ＭＤＩ，聚合 isocyanate) (crude MDI,
ＭＤＩ） polymeric MDI)
3909.31.10 00 7 聚（亞甲基苯基異氰酸 Poly(methylene phenyl KGM 1.2% 免稅Free 5%

酯）（平均單體數小於 isocyanate) (polymers with (PA,GT,NI,SV,HN,
4之聚合物），初級狀 an average less than 4 CN,NZ) 1% (SG)
態 monomer units), in primary
forms
3909.31.90 00 0 其他聚（亞甲基苯基異 Other poly(methylene phenyl KGM 1.2% 免稅Free 1.2%

氰酸酯），初級狀態 isocyanate) , in primary (PA,GT,NI,SV,HN,
forms NZ,SG)
3909.39.00 00 1 其他胺基樹脂，初級狀 Other amino resins, in KGM 5% 免稅Free 5%

CN,NZ,SG)
3909.40 酚樹脂 Phenolic resins
3909.40.00 00 8 酚樹脂，初級狀態 Phenolic resins, in primary KGM 5% 免稅Free 5%

CN,NZ,SG)
3909.50 聚胺基甲酸乙酯 Polyurethanes
643 Ch. 39 643

國定稅率
Tariff Rate
碼 Unit 規
3909.50.00 00 5 聚胺基甲酸乙酯，初級 Polyurethanes, in primary KGM 2.5% 免稅Free 2.5%

狀態 forms (PA,GT,NI,SV,HN,
CN,NZ,SG)
3910 聚矽氧，初級狀態 Silicones, in primary forms
3910.00 聚矽氧，初級狀態 Silicones, in primary forms
3910.00.10 00 1 矽油 Silicone oil KGM 2.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
3910.00.20 00 9 矽油膏 Silicone grease KGM 2.5% 免稅Free 3%
(PA,GT,NI,SV,HN,
NZ,SG)
3910.00.30 00 7 矽樹脂 Silicone resin KGM 4% 免稅Free 10% 508
(PA,GT,NI,SV,HN,
CN,NZ,SG)
3910.00.40 00 5 矽橡膠 Silicone rubber KGM 4% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3910.00.90 00 4 其他聚矽氧，初級狀態 Other silicones, in primary KGM 1.2% 免稅Free 10%

NZ,SG)
3911 未列名石油樹脂、薰草酮 Petroleum resins, coumarone-
樹脂、多萜烯、多硫化 indene resins, polyterpenes,
合物、聚碸及其他符合本 polysulphides, polysulphones
章註三之產品，初級狀態 and other products specified in
Note 3 to this Chapter, not
elsewhere specified or included,
in primary forms
3911.10 石油樹脂、薰草酮、 Petroleum resins, coumarone,

或薰草酮樹脂及多 indene or coumarone-indene
萜烯 resins and polyterpenes
3911.10.10 00 8 石油樹脂 Petroleum resins KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
CN,NZ,SG)
3911.10.20 00 6 呋喃樹脂 Furan resin KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3911.10.90 00 1 其他薰草酮、或薰草 Other coumarone, indene or KGM 5% 免稅Free 5%
酮樹脂及多萜烯 coumarone-indene resine and (PA,GT,NI,SV,HN,
polyterpenes NZ,SG)
3911.90.10 00 1 聚碸 Polysulfone KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3911.90.30 00 7 聚醯亞胺 Polyimide KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3911.90.40 00 5 聚矽烷 Polysilane KGM 2.5% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3911.90.90 00 4 其他符合本章註三之產 Other products specified in KGM 2.5% 免稅Free 2.5%
品，初級狀態 Note 3 to this Chapter, not (PA,GT,NI,SV,HN,
elsewhere specified or NZ,SG)
included, in primary forms
3912 未列名纖維素及其化學衍 Cellulose and its chemical

生物，初級狀態 derivatives, not elsewhere
specified or included, in primary
forms
644 Ch. 39 644

國定稅率
Tariff Rate
碼 Unit 規
－醋酸纖維素︰ -Cellulose acetates:
3912.11 未塑化 Non-plasticised
3912.11.00 00 8 未塑化醋酸纖維素，初 Non-plasticised cellulose KGM 2.5% 免稅Free 5%

級狀態 acetates, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3912.12 已塑化 Plasticised
3912.12.00 00 7 已塑化醋酸纖維素，初 Plasticised cellulose acetates, KGM 2.5% 免稅Free 5%

級狀態 in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3912.20 硝化纖維素（包括膠棉 Cellulose nitrates (including
） collodions)
3912.20.00 硝化纖維素（包括膠棉 Cellulose nitrates (including 6.5% 免稅Free 10%

），初級狀態 collodions), in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
10 5 硝化纖維素（含氮量 Nitrocellulose (nitrogen KGM 301 483
１２．２％以上） content of 12.2% or more)
90 8 其他硝化纖維素（包 Other nitrocellulose KGM

含膠棉），初級狀態 (including collodion), in
primary forms
－纖維素醚︰ -Cellulose ethers:
3912.31 羧甲基纖維素及其鹽類 Carboxymethylcellulose and

its salts
3912.31.00 00 4 羧甲基纖維素及其鹽類 Carboxymethylcellulose and KGM 2.5% 免稅Free 5% 508

，初級狀態 its salts, in primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3912.39.10 00 4 甲基纖維素 Methyl cellulose KGM 2.5% 免稅Free 5% 508

(PA,GT,NI,SV,HN,
NZ,SG)
3912.39.20 00 2 乙基纖維素 Ethyl cellulose KGM 2.5% 免稅Free 5% 508
(PA,GT,NI,SV,HN,
NZ,SG)
3912.39.90 其他纖維素醚，初級狀 Other cellulose ethers, in 2.5% 免稅Free 5%
NZ,SG)
10 5 醋酸－酪酸纖維素 Cellulose acetate-butyrate KGM
20 3 羥乙基纖維素 Hydroxy ethyl cellulose KGM
30 1 丙酸纖維素 Cellulose propionate KGM
90 8 其他纖維素醚，初級 Other cellulose ethers, in KGM 508

狀態 primary forms
3912.90.00 00 2 其他纖維素及其化學衍 Other cellulose and its KGM 2.5% 免稅Free 5% F01
生物，初級狀態 chemical derivatives, in (PA,GT,NI,SV,HN,
primary forms NZ,SG)
3913 未列名天然聚合物（例如 Natural polymers (for example,

藻酸）及改質天然聚合物 alginic acid) and modified
（例如硬化蛋白質，天然 natural polymers (for example,
橡膠之化學衍生物），初 hardened proteins, chemical
級狀態 derivatives of natural rubber),
included, in primary forms
645 Ch. 39 645

國定稅率
Tariff Rate
碼 Unit 規
3913.10 藻酸、藻酸鹽類及酯類 Alginic acid, its salts and

esters
3913.10.10 00 6 藻酸，初級狀態 Alginic acid, in primary KGM 3.5% 免稅Free 3.5% 508
NZ,SG)
3913.10.20 00 4 藻酸鹽類及酯類，初級 Alginic salts and esters, in KGM 3.5% 免稅Free 5% 508
狀態 primary forms (PA,GT,NI,SV,HN,
NZ,SG)
3913.90.10 00 9 硬化蛋白質 Hardened protein KGM 2.5% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
3913.90.21 00 6 氯化天然橡膠 Chlorinated rubber KGM 2.5% 免稅Free 5%
(PA,GT,NI,SV,HN,
NZ,SG)
3913.90.29 00 8 其他天然橡膠之化學衍 Other chemical derivatives of KGM 5% 免稅Free 5%
生物 natural rubber (PA,GT,NI,SV,HN,
NZ,SG)
3913.90.90 00 2 其他天然聚合物及改質 Other natural polymers and KGM 5% 免稅Free 5% 508
天然聚合物，初級狀態 modified natural polymers, in (PA,GT,NI,SV,HN,
primary forms NZ,SG)
3914 以第３９０１至 Ion-exchangers based on

３９１３節之聚合物為基 polymers of headings 39.01 to
料之離子交換樹脂，初級 39.13, in primary forms
狀態
3914.00 以第３９０１至 Ion-exchangers based on
３９１３節之聚合物為 polymers of headings 39.01 to
基料之離子交換樹脂 39.13, in primary forms
，初級狀態
3914.00.00 00 9 以第３９０１至 Ion-exchangers based on KGM 2% 免稅Free 7.5% 508

３９１３節之聚合物為 polymers of headings 39.01 (PA,GT,NI,SV,HN,
基料之離子交換樹脂 to 39.13, in primary forms NZ,SG)
，初級狀態
第２分章廢料、剝屑 II. Waste, parings and scrap;

及碎片；半製品；製品 semi-manufactures; articles
3915 塑膠廢料、剝屑及碎片 Waste, parings and scrap, of

plastics
3915.10 乙烯聚合物 Of polymers of ethylene
3915.10.00 00 6 乙烯聚合物之廢料、剝 Waste, parings and scrap, of KGM 6.5% 免稅Free 10%
屑及碎片 polymers of ethylene (PA,GT,NI,SV,HN,
NZ,SG)
3915.20 苯乙烯聚合物 Of polymers of styrene
3915.20.00 00 4 苯乙烯聚合物之廢料、 Waste, parings and scrap, of KGM 6.5% 免稅Free 10%
剝屑及碎片 polymers of styrene (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
3915.30 氯乙烯聚合物 Of polymers of vinyl chloride
3915.30.00 00 2 氯乙烯聚合物之廢料、 Waste, parings and scrap, of KGM 6.5% 免稅Free 10%
剝屑及碎片 polymers of vinyl chloride (PA,GT,NI,SV,HN,
NZ,SG)
3915.90 其他塑膠 Of other plastics
3915.90.00 其他塑膠之廢料、剝屑 Waste, parings and scrap, of 6.5% 免稅Free 10%

及碎片 other plastics (PA,GT,NI,SV,HN,
NZ,SG)
646 Ch. 39 646

國定稅率
Tariff Rate
碼 Unit 規
10 7 賽璐珞之廢料、剝屑 Waste, parings and scrap of KGM

及碎片 celluloid
90 0 其他塑膠之廢料、剝 Waste, parings and scrap, KGM

屑及碎片 of other plastics
3916 橫切面直徑超過１公厘之 Monofilament of which any

塑膠單絲、棒、杖及定型 cross-Sectional dimension
，除表面外未經其他加工 exceeds 1 mm, rods, sticks and
者 profile shapes, whether or not
surface-worked but not
otherwise worked, of plastics
3916.10 乙烯聚合物製 Of polymers of ethylene
3916.10.00 00 5 橫切面直徑超過１公厘 Monofilament of which any KGM 5% 免稅Free 5%

（㎜）之乙烯聚合物製 cross-Sectional dimension (PA,GT,NI,SV,HN,
單絲、棒、杖及定型 exceeds 1 mm, rods, sticks NZ,SG)
，除表面外未經其他加 and profile shapes, whether
工者 or not surface-worked but not
otherwised worked, of
polymers of ethylene
3916.20 氯乙烯聚合物製 Of polymers of vinyl chloride

（㎜）之氯乙烯聚合物 cross-Sectional dimension (PA,GT,NI,SV,HN,
製單絲、棒、杖及定型 exceeds 1 mm, rods, sticks NZ,SG)
，除表面外未經其他加 and profile shapes, whether
工者 or not surface-worked but not
otherwise worked, of
polymers of vinyl chloride
3916.90 其他塑膠製 Of other plastics

（㎜）之其他塑膠單絲 cross-Sectional dimension (PA,GT,NI,SV,HN,
、棒、杖及定型，除表 exceeds 1 mm, rods, sticks NZ,SG)
面外未經其他加工者 and profile shapes, whether
or not surface-worked but not
otherwise worked, of other
plastics
3917 塑膠管及附件（例如接頭 Tubes, pipes and hoses, and

、肘管、凸緣） fittings therefor (for example,
joints, elbows, flanges), of
plastics
3917.10 硬化蛋白質或纖維素質 Artificial guts (sausage

製人工腸衣 casings) of hardened protein or
of cellulosic materials
3917.10.00 00 4 硬化蛋白質或纖維素質 Artificial guts (sausage KGM 5% 免稅Free 5%

製人工腸衣 casings) of hardened protein (PA,GT,NI,SV,HN,
or of cellulosic materials NZ,SG)
－硬質管︰ -Tubes, pipes and hoses, rigid:
3917.21.00 00 1 乙烯聚合物硬質管 Tubes, pipes and hoses, PE, KGM 5% 免稅Free 5%

rigid (PA,GT,NI,SV,HN,
NZ,SG)
3917.22 丙烯聚合物製 Of polymers of propylene
3917.22.00 00 0 丙烯聚合物硬質管 Tubes, pipes and hoses, PP, KGM 5% 免稅Free 5%

NZ,SG)
647 Ch. 39 647
國定稅率
Tariff Rate
碼 Unit 規
3917.23.00 00 9 氯乙烯聚合物硬質管 Tubes, pipes and hoses, PVC, KGM 5% 免稅Free 5% C02
NZ,SG)
3917.29.00 00 3 其他塑膠硬質管 Tubes, pipes and hoses, of KGM 5% 免稅Free 5%

other plastics, rigid (PA,GT,NI,SV,HN,
NZ,SG)
－其他管子︰ -Other tubes, pipes and hoses:
3917.31 破裂壓 Flexible tubes, pipes and

２７．６ＭＰＡ或以上 hoses, having a minimum burst
之可撓性管 pressure of 27.6 MPA
3917.31.00 00 9 破裂壓 Flexible tubes, pipes and KGM 5% 免稅Free 5%

２７．６ＭＰＡ或以上 hoses, having a minimum (PA,GT,NI,SV,HN,
之塑膠可撓性管 burst pressure of 27.6 MPA, NZ,SG)
of plastic
3917.32 其他，未經加強或另與 Other, not reinforced or

其他物質結合者，未附 otherwise combined with other
管件 materials, without fittings
3917.32.00 其他塑膠管，未經加強 Other tubes, pipes and hoses, 5% 免稅Free 5%

或另與其他物質結合者 not reinforced or otherwise (PA,GT,NI,SV,HN,
，未附管件 combined with other NZ,SG)
materials, without fittings, of
plastics
10 6 聚乙烯管子，未經加 PE tubes, pipes and hoses, KGM

強或另與其他物質結 not reinforced or otherwise
合者，未附管件 combined with other
materials, without fittings
20 4 聚氯乙烯管子，未經 PVC tubes, pipes and KGM

加強或另與其他物質 hoses, not reinforced or
結合者，未附管件 otherwise combined with
other materials, without
fittings
30 2 塑膠製食品用吸管 Straws for food, of plastics KGM
90 9 其他塑膠管子，未經 Other tubes, pipes and KGM

結合者，未附管件 otherwise combined with
other materials, without
fittings, of plastics
3917.33 其他，未經加強或另與 Other, not reinforced or

其他物質結合者，附管 otherwise combined with other
件 materials, with fittings
3917.33.00 其他塑膠管，未經加強 Other tubes, pipes and hoses, 5% 免稅Free 5%

或另與其他物質結合者 not reinforced or otherwise (PA,GT,NI,SV,HN,
，附管件 combined with other NZ,SG)
materials, with fittings, of
plastics
10 5 聚乙烯管子，未經加 PE tubes, pipes and hoses, KGM

強或另與其他物質結 not reinforced or otherwise
合者，附管件 combined with other
materials, with fittings
648 Ch. 39 648

國定稅率
Tariff Rate
碼 Unit 規
20 3 聚氯乙烯管子，未經 PVC tubes, pipes and KGM

結合者，附管件 otherwise combined with
other materials, with fittings
90 8 其他塑膠管子，未經 Other tubes, pipes and KGM

結合者，附管件 otherwise combined with
other materials, with
fittings, of plastics
3917.39.10 00 9 玻璃纖維強化塑膠管 Tubes, pipes and hoses, of KGM 6.5% 免稅Free 7.5%
glass fibre reinforced plastics (PA,GT,NI,SV,HN,
NZ,SG)
3917.39.90 00 2 其他塑膠管 Other tubes, pipes and hoses, KGM 5% 免稅Free 5%
of plastic (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
3917.40 管件 Fittings
3917.40.10 00 6 玻璃纖維強化塑膠管件 Fittings of glass fibre KGM 6.5% 免稅Free 10%

reinforced plastics for tubes, (PA,GT,NI,SV,HN,
pipes and hoses NZ,SG)
3917.40.90 00 9 其他塑膠管件 Other fittings for tubes, pipes KGM 5% 免稅Free 7.5%
and hoses, of plastics (PA,GT,NI,SV,HN,
NZ,SG)
3918 成捲或磚形之塑膠製地面 Floor coverings of plastics,
覆蓋物，不論是否為自粘 whether or not self-adhesive, in
性；如本章註九定義之塑 rolls or in the form of tiles; wall
膠製牆或天花板覆蓋物 or ceiling coverings of plastics,
as defined in Note 9 to this
Chapter
3918.10.10 00 1 舖地用聚氯乙烯板、磚 Polyvinyl chloride in the KGM 5% 免稅Free 7.5%

或條、片 form of plates tiles or strip of (PA,GT,NI,SV,HN,
the types used for flooring NZ,SG)
3918.10.90 其他聚氯乙烯製成捲或 Other floor coverings of 5% 免稅Free 7.5%

磚形之地面覆蓋物，不 polyvinyl chloride, whether (PA,GT,NI,SV,HN,
論是否為自粘性；如本 or not self-adhesive, in rolls NZ,SG)
章註九定義之聚氯乙烯 or in the form of tiles; wall or
製牆或天花板覆蓋物 ceiling coverings of
polyvinyl chloride, as defined
10 2 聚氯乙烯製地毯 Carpets, PVC KGM
90 5 其他聚氯乙烯製成捲 Other floor coverings of KGM C02

或磚形之地面覆蓋物 polyvinyle chloride,
，不論是否為自粘性 whether or not self-
；如本章註九定義之 adhesive, in rolls or in the
聚氯乙烯製牆或天花 form of tiles; wall or ceiling
板覆蓋物 coverings of polyvinyl
chloride, as defined in Note
9 to this Chapter
3918.90.10 00 4 其他塑膠製舖地用板、 Plates, tiles or strip of other KGM 5% 免稅Free 7.5% C02
磚或條片 plastic, used for flooring (PA,GT,NI,SV,HN,
NZ,SG)
649 Ch. 39 649

國定稅率
Tariff Rate
碼 Unit 規
3918.90.90 00 7 其他塑膠製成捲或磚形 Floor coverings of other KGM 5% 免稅Free 7.5% C02

之地面覆蓋物，不論是 plastics, whether or not self- (PA,GT,NI,SV,HN,
否為自粘性；如本章註 adhesive, in rolls or in the NZ,SG)
九定義之其他塑膠製牆 form of tiles; wall or ceiling
或天花板覆蓋物 coverings of other plastics, as
defined in Note 9 to this
Chapter
3919 塑膠製自粘性板、片、薄 Self-adhesive plates, sheets,

膜、箔、帶、條及其他平 film, foil, tape, strip and other
面形狀，不論是否成捲者 flat shapes, of plastics, whether
or not in rolls
3919.10 捲狀寬度未超過２０公 In rolls of a width not

分 exceeding 20 cm
3919.10.00 00 2 塑膠製自粘性板、片、 Self-adhesive plates, sheets, KGM 5% 免稅Free 7.5%

薄膜、箔、帶、條及其 film, foil, tape, strip and (PA,GT,NI,SV,HN,
他平面形狀，捲狀寬度 other flat shapes, of plastics, NZ,SG)
未超過２０公分 in rolls of a width not
exceeding 20 cm
3919.90.10 00 3 感壓塑膠帶 Press-sensitive tape,of KGM 5% 免稅Free 7.5%

plastics (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3919.90.20 00 1 供製造半導體晶圓用之 Self-adhesive circular KGM 3.7% 免稅Free 7.5% C02

自黏性圓形研磨墊，屬 polishing pads of a kind used (PA,GT,NI,SV,HN,
塑膠製品者 for the manufacture of NZ) 1% (SG)
semiconductor wafers
3919.90.90 00 6 其他塑膠製自粘性板、 Other self-adhesive plates, KGM 5% 免稅Free 7.5% C02

片、薄膜、箔、帶、條 sheets, film, foil, tape, strip (PA,GT,NI,SV,HN,
及其他平面形狀，不論 and other flat shapes, of NZ) 1% (SG)
是否成捲 plastics, whether or not in
rolls
3920 其他塑膠板、片、薄膜、 Other plates, sheets, film, foil

箔及扁條，非多孔性及未 and strip, of plastics, non-
經以其他物質加強、積層 cellular and not reinforced,
、支持或與其他物質類似 laminated, supported or
結合者 similarly combined with other
materials
3920.10.10 00 7 聚乙烯塑膠板、片及扁 Plates, sheets and strip KGM 5% 免稅Free 5%

條 polyethylene (PA,GT,NI,SV,HN,
NZ,SG)
3920.10.21 00 4 電容器用金屬化聚乙烯 Metallized polyethylene film KGM 1% 免稅Free 1%
薄膜，留有未鍍邊，總 for capacitor use, with (PA,GT,NI,SV,HN,
寬度不超過５０公厘 unmetallized borders, total NZ,SG)
，總厚度在 width no more than 50 mm,
０．０２５公厘以下者 total thickness no more than
0.025 mm
3920.10.29 其他聚乙烯薄膜、箔 Other polyethylene film or 5% 免稅Free 5%

，厚度不超過 foil, thickness no more than (PA,GT,NI,SV,HN,
０．２５公厘者 0.25 mm NZ,SG)
10 4 乙烯聚合物製食品用 Polyethylene film for food KGM

保鮮膜
650 Ch. 39 650

國定稅率
Tariff Rate
碼 Unit 規
90 7 其他聚乙烯薄膜、箔 Other polyethylene film or KGM

，厚度不超過 foil, thickness no more than
０．２５公厘者 0.25mm
3920.20 丙烯聚合物製 Of polymers of propylene
3920.20.10 00 5 聚丙烯塑膠板、片及扁 Plates, sheets and strip, KGM 5% 免稅Free 5%

條 polypropylene (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
3920.20.21 00 2 電容器用金屬化聚丙烯 Metallized polypropylene KGM 1% 免稅Free 1%

薄膜，留有未鍍邊，總 film for capacitor use, with (PA,GT,NI,SV,HN,
寬度不超過１００公厘 unmetallized borders, total NZ,SG)
０．０１５公厘以上 total thickness no less than
，０．０２５公厘以下 0.015 mm no more than
0.025mm
者
3920.20.22 00 1 聚丙烯薄膜、箔，厚度 Polypropylene film or foil, KGM 1% 免稅Free 1%
不超過０．０１５公厘 thickness no more than 0.015 (PA,GT,NI,SV,HN,
者 mm NZ,SG)
3920.20.23 00 0 電容器用聚丙烯薄膜 Polypropylene film for KGM 1% 免稅Free 1%

，總寬度不超過 capacitor use, total width no (PA,GT,NI,SV,HN,
４３０公厘，總厚度在 more than 430 mm, total NZ,SG)
０．０１９５公厘以下 thickness no more than
者 0.0195mm
3920.20.29 00 4 其他聚丙烯薄膜、箔 Other polypropylene film or KGM 5% 免稅Free 5%

3920.30 苯乙烯聚合物製 Of polymers of styrene
3920.30.10 00 3 聚苯乙烯塑膠板、片及 Plates, sheets and strip, KGM 5% 免稅Free 5%

扁條 polystyrene (PA,GT,NI,SV,HN,
NZ,SG)
3920.30.21 00 0 電容器用金屬化聚苯乙 Metallized polystyrlene film KGM 1% 免稅Free 1%
烯塑膠薄膜，留有未鍍 for capacitor use, with (PA,GT,NI,SV,HN,
邊，總寬度不超過 unmetallized borders, total NZ,SG)
１００公厘，總厚度在 width no more than 100 mm,
0.025 mm
3920.30.29 00 2 其他聚苯乙烯薄膜、箔 Other polystyrene film or KGM 5% 免稅Free 5%

－氯乙烯聚合物製︰ -Of polymers of vinyl chloride:
3920.43 含以重量計不低於 Containing by weight not less

６％之可塑劑 than 6 % of plasticisers
3920.43.10 00 8 含以重量計不低於 Plates, sheets and strip of KGM 5% 免稅Free 5%

６％可塑劑之聚氯乙烯 PVC, containing by weight (PA,GT,NI,SV,HN,
板、片及扁條 not less than 6 % of NZ,SG)
plasticisers
3920.43.20 00 6 含以重量計不低於 Metallized PVC film for KGM 1% 免稅Free 1%

６％可塑劑之電容器用 capacitor use , containing by (PA,GT,NI,SV,HN,
金屬化聚氯乙烯薄膜 weight not less than 6 % of NZ,SG)
，留有未鍍邊，總寬度 plasticisers, with
不超過１００公厘，總 unmetallized borders, total
厚度在０．０２５公厘 width no more than 100 mm,
total thickness no more than
以下者
0.025 mm
651 Ch. 39 651

國定稅率
Tariff Rate
碼 Unit 規
3920.43.30 00 4 含以重量計不低於 PVC film or foil, containing KGM 5% 免稅Free 5%

６％可塑劑之聚氯乙烯 by weight not less than 6 % (PA,GT,NI,SV,HN,
薄膜、箔，厚度不超過 of plasticisers, thickness no NZ,SG)
０．２５公厘者 more than 0.25mm
3920.49.10 其他聚氯乙烯板、片及 Other plates, sheets and strip, 5% 免稅Free 5%

扁條 of PVC (PA,GT,NI,SV,HN,
NZ,SG)
10 0 硬質聚氯乙烯板、片 Plates, sheets and strip, KGM
及扁條 PVC, rigid
20 8 可撓性聚氯乙烯塑膠 Plates, sheets and strip, KGM C02

板、片及扁條 PVC, flexible
3920.49.20 00 0 其他電容器用金屬化聚 Other metallized PVC film KGM 1% 免稅Free 1%

氯乙烯薄膜，留有未鍍 for capacitor use, with (PA,GT,NI,SV,HN,
邊，總寬度不超過 unmetallized borders, total NZ,SG)
0.025 mm
3920.49.30 其他聚氯乙烯薄膜、箔 Other PVC film or foil, 5% 免稅Free 5%

，厚度不超過 thickness no more than (PA,GT,NI,SV,HN,
０．２５公厘者 0.25mm NZ,SG)
11 5 聚氯乙烯製食品用保 PVC film for food KGM

鮮膜
19 7 其他聚氯乙烯薄膜、 Other PVC film or foil, KGM

箔，厚度不超過 thickness no more than 0.25
０．２５公厘者 mm
20 4 其他可撓性聚氯乙烯 Other Plates, sheets and KGM

塑膠板、片及扁條 strip, PVC, flexible
－丙烯酸酯聚合物製︰ -Of acrylic polymers:
3920.51 聚甲基丙烯酸甲酯製 Of polymethyl methacrylate
3920.51.10 00 7 聚甲基丙烯酸甲酯板、 Plates, sheets and strip, KGM 5% 免稅Free 5%

片及扁條 polymethyl methacrylate (PA,GT,NI,SV,HN,
NZ,SG)
3920.51.21 00 4 電容器用金屬化聚甲基 Metallized polymethyl KGM 1% 免稅Free 1%
丙稀酸甲酯薄膜，留有 methacrylate film for (PA,GT,NI,SV,HN,
未鍍邊，總寬度不超過 capacitor use, with NZ,SG)
１００公厘，總厚度在 unmetallized borders, total
０．０２５公厘以下者 width no more than 100 mm,
total thickness no more than
0.025 mm
3920.51.29 00 6 其他聚甲基丙烯酸甲酯 Other polymethyl KGM 5% 免稅Free 5%

薄膜、箔，厚度不超過 methacrylate film or foil, (PA,GT,NI,SV,HN,
０．２５公厘者 thickness no more than 0.25 NZ,SG)
mm
3920.59.10 00 9 其他丙烯酸酯聚合物板 Plates, sheets and strip, of KGM 5% 免稅Free 5%

、片及扁條 other acrylic polymers (LDCs,PA,GT,NI,S
V,HN,NZ,SG)
652 Ch. 39 652

國定稅率
Tariff Rate
碼 Unit 規
3920.59.21 00 6 其他電容器用金屬化丙 Other metallized acrylic KGM 1% 免稅Free 1%

烯酸脂聚合物薄膜，留 polymers film for capacitor (PA,GT,NI,SV,HN,
有未鍍邊，總寬度不超 use, with unmetallized NZ,SG)
過１００公厘，總厚度 borders, total width no more
在０．０２５公厘以下 than 100 mm, total thickness
者 no more than 0.025 mm
3920.59.29 00 8 其他丙烯酸酯聚合物薄 Other acrylic polymers film KGM 5% 免稅Free 5%

膜、箔，厚度不超過 or foil, thickness no more (PA,GT,NI,SV,HN,
０．２５公厘者 than 0.25 mm NZ,SG)
－聚碳酸樹脂、醇酸樹 -Of polycarbonates, alkyd

脂、聚丙烯酯或其他聚 resins, polyallyl esters or other
酯製︰ polyesters:
3920.61 聚碳酸樹脂製 Of polycarbonates
3920.61.10 00 5 聚碳酸樹脂製板、片及 Plates, sheets and strip, of KGM 5% 免稅Free 5%

扁條 polycarbonates (PA,GT,NI,SV,HN,
NZ,SG)
3920.61.21 00 2 電容器用金屬化聚碳酸 Metallized polycarbonate KGM 1% 免稅Free 1%
樹脂薄膜，留有未鍍邊 film for capacitor use, with (PA,GT,NI,SV,HN,
，總寬度不超過 unmetallized borders, total NZ,SG)
１００公厘，總厚度不 width no more than 100 mm,
超過０．０２５公厘者 total thickness no more than
0.025 mm
3920.61.29 00 4 其他聚碳酸樹脂製薄膜 Film or foil, other KGM 5% 免稅Free 5%

、箔，厚度不超過 polycarbonates, of a (PA,GT,NI,SV,HN,
０．２５公厘者 thickness not exceeding 0.25 NZ,SG)
mm
3920.62 聚對苯二甲酸乙二酯製 Of polyethylene terephthalate
3920.62.10 00 4 聚對苯二甲酸乙二酯製 Plates, sheets and strip, of KGM 5% 免稅Free 5%

板、片及扁條 polyethylene terephthalate (PA,GT,NI,SV,HN,
NZ,SG)
3920.62.21 00 1 電容器用金屬化聚對苯 Metallized polyethlene KGM 1% 免稅Free 1%
二甲酸乙二酯薄膜，留 terephthalate film for (PA,GT,NI,SV,HN,
有未鍍邊，總寬度不超 capacitor use, with NZ,SG)
過１００公厘，總厚度 unmetallized borders, total
在０．０２５公厘以下 width no more than 100 mm,
者 total thickness no more than
0.025 mm
3920.62.22 00 0 聚對苯二甲酸乙二酯薄 polyethylene terephthaylene KGM 免稅Free 免稅Free 5%

膜、箔，厚度不超過 film or foil, thickness no (PA,GT,NI,SV,HN,
０．００８公厘者 more than 0.008 mm NZ,SG)
3920.62.29 00 3 其他聚對苯二甲酸乙二 Other poly(ethylene KGM 5% 免稅Free 5%

酯製薄膜、箔，厚度超 terephthaylene) film or foil, (PA,GT,NI,SV,HN,
過０．００８公厘但不 thickness more than 0.008 NZ,SG)
超過０．２５公厘者 mm, no more than 0.25 mm
3920.63 不飽和聚酯製 Of unsaturated polyesters
3920.63.10 00 3 不飽和聚酯製板、片及 Plates, sheets and strip, of KGM 5% 免稅Free 5%

扁條 unsaturated polyesters (PA,GT,NI,SV,HN,
NZ,SG)
3920.63.21 00 0 電容器用金屬化不飽和 Metallized unsaturated KGM 1% 免稅Free 1%
聚酯製薄膜，留有未鍍 polyesters film for capacitor (PA,GT,NI,SV,HN,
邊，總寬度不超過 use, with unmetallized NZ,SG)
１００公厘，總厚度在 borders, total width no more
０．０２５公厘以下者 than 100 mm, total thickness
no more than 0.025 mm
653 Ch. 39 653

國定稅率
Tariff Rate
碼 Unit 規
3920.63.29 00 2 其他不飽和聚酯製薄膜 Other unsaturated polyesters KGM 5% 免稅Free 5%

、箔，厚度不超過 film or foil, thickness no (PA,GT,NI,SV,HN,
０．２５公厘者 more than 0.25 mm NZ,SG)
3920.69 其他聚酯製 Of other polyesters
3920.69.10 00 7 其他聚酯製板、片及扁 Plates, sheets and strip, of KGM 5% 免稅Free 5%

條 other polyesters (PA,GT,NI,SV,HN,
NZ,SG)
3920.69.21 00 4 其他電容器用金屬化聚 Other metallized polyesters KGM 1% 免稅Free 1%
酯製薄膜，留有未鍍邊 film for capacitor use, with (PA,GT,NI,SV,HN,
０．０１５公厘以上 total thickness no less than
，０．０２５公厘以下 0.015 mm, no more than
0.025 mm
者
3920.69.22 00 3 聚酯製薄膜、箔，厚度 Polyester film or foil, KGM 1% 免稅Free 1%
不超過０．０１５公厘 thickness no more than 0.015 (PA,GT,NI,SV,HN,
者 mm NZ,SG)
3920.69.29 00 6 其他聚酯製薄膜、箔 Film or foil, of other KGM 5% 免稅Free 5%

，厚度不超過 polyesters, thickness not (PA,GT,NI,SV,HN,
－纖維素或其化學衍生 -Of cellulose or its chemical

物製︰ derivatives:
3920.71 再生纖維素製 Of regenerated cellulose
3920.71.10 00 3 再生纖維素製片、板及 Plates, sheets and strip, of KGM 5% 免稅Free 5%

扁條 regenerated cellulose (PA,GT,NI,SV,HN,
NZ,SG)
3920.71.21 00 0 玻璃紙 Cellophane KGM 6.5% 免稅Free 13.5%
(PA,GT,NI,SV,HN,
NZ,SG)
3920.71.29 00 2 其他再生纖維素製薄膜 Other regenerated cellulose KGM 5% 免稅Free 5%
、箔，厚度不超過 film or foil, thickness no (PA,GT,NI,SV,HN,
3920.73 醋酸纖維素製 Of cellulose acetate
3920.73.00 00 3 醋酸纖維素製板、片、 Plates, sheets, foil, film and KGM 5% 免稅Free 5%

箔、薄膜及扁條 strip, of cellulose acetate (PA,GT,NI,SV,HN,
NZ,SG)
3920.79 其他纖維素衍生物製 Of other cellulose derivatives
3920.79.00 00 7 其他纖維素衍生物製板 Plates, sheets, foil, film and KGM 5% 免稅Free 5%

、片、箔、薄膜及扁條 strip, of other cellulose (PA,GT,NI,SV,HN,
derivatives NZ,SG)
－其他塑膠製︰ -Of other plastics:
3920.91 聚乙烯縮丁醛製 Of polyvinyl butyral
3920.91.10 00 9 聚乙烯縮丁醛製板、片 Plates, sheets and strip, of KGM 5% 免稅Free 5%

及扁條 polyvinyl butyral (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3920.91.21 00 6 電容器用金屬化聚乙烯 Metallized polyvinyl butyral KGM 1% 免稅Free 1%

縮丁醛製薄膜，留有未 film for capacitor use, with (PA,GT,NI,SV,HN,
鍍邊，總寬度不超過 unmetallized borders, total NZ,SG)
0.025 mm
654 Ch. 39 654

國定稅率
Tariff Rate
碼 Unit 規
3920.91.29 00 8 其他聚乙烯縮丁醛製薄 Other film or foil, polyvinyl KGM 5% 免稅Free 5%

膜、箔，厚度不超過 butyral, of a thickness not (PA,GT,NI,SV,HN,
０．２５公厘者 exceeding 0.25 mm NZ) 1% (SG)
3920.92 聚醯胺製 Of polyamides
3920.92.10 00 8 聚醯胺塑膠板、片及扁 Plates, sheets and strip, of KGM 5% 免稅Free 5%

條 polyamides (PA,GT,NI,SV,HN,
NZ,SG)
3920.92.21 00 5 電容器用金屬化聚醯胺 Metallized polyamides film KGM 1% 免稅Free 1%
薄膜，留有未鍍邊，總 for capacitor use, with (PA,GT,NI,SV,HN,
寬度不超過１００公厘 unmetallized borders, total NZ,SG)
0.025 mm
3920.92.29 00 7 其他聚醯胺薄膜、箔 Other film or foil, KGM 5% 免稅Free 5%

，厚度不超過 polyamides, of a thickness (PA,GT,NI,SV,HN,
０．２５公厘者 not exceeding 0.25 mm NZ,SG)
3920.93 胺基樹脂製 Of amino-resins
3920.93.10 00 7 胺基樹脂製板、片及扁 Plates, sheets and strip, of KGM 5% 免稅Free 5%

條 amino-resins (PA,GT,NI,SV,HN,
NZ,SG)
3920.93.21 00 4 電容器用金屬化胺基樹 Metallized amino-resins film KGM 1% 免稅Free 1%
脂製薄膜，留有未鍍邊 for capacitor use, with (PA,GT,NI,SV,HN,
0.025 mm
3920.93.29 00 6 其他胺基樹脂製薄膜、 Other film or foil, amino- KGM 5% 免稅Free 5%

箔，厚度不超過 resins, of a thickness not (PA,GT,NI,SV,HN,
０．２５公厘者 exceeding 0.25 mm NZ,SG)
3920.94 酚樹脂製 Of phenolic resins
3920.94.10 00 6 酚樹脂製板、片及扁條 Plates, sheets and strip, of KGM 5% 免稅Free 5%

phenolic resins (PA,GT,NI,SV,HN,
NZ,SG)
3920.94.21 00 3 電容器用金屬化酚樹脂 Metallized film for capacitor KGM 1% 免稅Free 1%
製薄膜，留有未鍍邊 use, with unmetallized (PA,GT,NI,SV,HN,
，總寬度不超過 borders, total width not NZ,SG)
１００公厘，總厚度在 exceeding 100 mm, total
０．０２５公厘以下者 thickness under 0.025 mm, of
phenolic resins
3920.94.29 00 5 其他酚樹脂製薄膜、箔 Other film or foil, phenolic KGM 5% 免稅Free 5%

，厚度不超過 resins, of a thickness not (PA,GT,NI,SV,HN,
０．２５公厘者 exceeding 0.25 mm NZ,SG)
3920.99.11 00 0 聚四氟乙烯樹脂板、片 Plates, sheets and strip, of KGM 5% 免稅Free 5%

及扁條 teflon resin (PA,GT,NI,SV,HN,
NZ,SG)
3920.99.12 00 9 電容器用金屬化聚四氟 Metallized teflon film for KGM 1% 免稅Free 1%
乙烯薄膜，留有未鍍邊 capacitor use, with (PA,GT,NI,SV,HN,
0.025 mm
655 Ch. 39 655

國定稅率
Tariff Rate
碼 Unit 規
3920.99.19 00 2 其他聚四氟乙烯薄膜、 Film or foil, of other teflon KGM 5% 免稅Free 5%

箔，厚度不超過 resin, thickness no more than (PA,GT,NI,SV,HN,
3920.99.91 00 3 其他塑膠板、片及扁條 Plates, sheets and strip, of KGM 5% 免稅Free 5%

，非多孔性及未經以其 other plastics, non-cellular (PA,GT,NI,SV,HN,
他物質加強、積層、支 and not reinforced, NZ,SG)
持或與其他物質類似結 laminated, supported or
合者 similarly combimed with
other materials
3920.99.92 00 2 其他電容器用金屬化塑 Metallized film for capacitor KGM 1% 免稅Free 1%

膠製薄膜，留有未鍍邊 use, with unmetallized (PA,GT,NI,SV,HN,
，總寬度不超過 borders, total width no more NZ,SG)
１００公厘，總厚度在 than 100 mm, total thickness
０．０２５公厘以下 no more than 0.025 mm, of
，屬於縮合、聚縮合、 other condensation,
polycondensation,
聚加合、聚合及共聚合
polyaddition,polymerization
者 and copolymerization
products
3920.99.93 其他塑膠製薄膜、箔 Film or foil, of other plastics, 5% 免稅Free 5%

，厚度不超過 thickness no more than 0.25 (PA,GT,NI,SV,HN,
０．２５公厘者 mm NZ,SG)
10 9 聚偏氯乙烯製食品用 PVDC film for food KGM

保鮮膜
20 7 聚甲基戊烯製食品用 PMP film for food KGM

保鮮膜
30 5 聚乳酸製食品用保鮮 PLA film for food KGM

膜
90 2 其他塑膠製薄膜、箔 Film or foil, of other KGM

，厚度不超過 plastics, thickness no more
０．２５公厘者 than 0.25 mm
3921 其他塑膠板、片、薄膜、 Other plates, sheets, film, foil

箔及扁條 and strip, of plastics
－多孔性︰ -Cellular:
3921.11 苯乙烯聚合物製 Of polymers of styrene
3921.11.10 00 5 聚苯乙烯多孔性板、片 Cellular plates, sheets and KGM 5% 免稅Free 5%

及扁條 strip, of polymers of styrene (PA,GT,NI,SV,HN,
NZ,SG)
3921.11.21 00 2 苯乙烯聚合物製電容器 Metallized film for capacitor KGM 1% 免稅Free 1%
用金屬化薄膜，留有未 use, with unmetallized (PA,GT,NI,SV,HN,
鍍邊，總寬度不超過 borders, total width not NZ,SG)
１００公厘，總厚度在 exceeding 100 mm, total
０．０２５公厘以下者 thickness under 0.025 mm, of
polymers of styrene, cellular
3921.11.29 00 4 其他苯乙烯聚合物製多 Other film or foil, polymers KGM 5% 免稅Free 5%

孔性薄膜、箔，厚度不 of styrene, cellular, of a (PA,GT,NI,SV,HN,
超過０．２５公厘者 thickness not exceeding 0.25 NZ,SG)
mm
3921.12.10 聚氯乙烯多孔性板、片 Cellular plates, sheets and 5% 免稅Free 5%

及扁條 strip, of polymers of vinyl (PA,GT,NI,SV,HN,
chloride NZ,SG)
656 Ch. 39 656

國定稅率
Tariff Rate
碼 Unit 規
10 2 聚氯乙烯多孔性板、 Cellular plates, sheets and KGM

片及扁條，與紡織物 strip, of polymers of vinyl
貼合（其紡織物僅作 chloride, laminated with
為強化功能），且含 textile materials (where the
紡織物重量超過 textile is present merely for
３０％者 reforcing purposes),
containing more than 30%
by weight of textile
materials
90 5 其他聚氯乙烯多孔性 Other cellular plates, sheets KGM

板、片及扁條 and strip, of polymers of
vinyl chloride
3921.12.21 00 1 電容器用金屬化氯乙烯 Metallized film for capacitor KGM 1% 免稅Free 1%

聚合物製多孔性薄膜 use, with unmetallized (PA,GT,NI,SV,HN,
，留有未鍍邊，總寬度 borders, total width not NZ,SG)
不超過１００公厘，總 exceeding 100 mm, total
厚度在０．０２５公厘 thickness under 0.025 mm,
以下者 polymers of vinyl chloride,
cellular
3921.12.29 00 3 其他氯乙烯聚合物製多 Other film or foil, polymers KGM 5% 免稅Free 5%

孔性薄膜、箔，厚度不 of vinyl chloride, cellular, of (PA,GT,NI,SV,HN,
超過０．２５公厘者 a thickness not exceeding NZ,SG)
0.25 mm
3921.13 聚胺基甲酸乙酯製 Of polyurethanes
3921.13.10 聚胺基甲酸乙酯多孔性 Cellular plates, sheets and 5% 免稅Free 5%

板、片及扁條 strip of polyurethanes (PA,GT,NI,SV,HN,
NZ,SG)
10 1 聚胺基甲酸乙酯多孔 Cellular plates, sheets and KGM
性板、片及扁條，與 strip of polyurethanes,
紡織物貼合（其紡織 laminated with textile
物僅作為強化功能 materials (where the textile
），且含紡織物重量 is present merely for
超過３０％者 reinforcing purposes,
materials
90 4 其他聚胺基甲酸乙酯 Other cellular plates, sheets KGM

多孔性板、片及扁條 and strip of polyurethanes
3921.13.21 00 0 電容器用金屬化聚胺基 Metallized film for capacitor KGM 1% 免稅Free 1%

甲酸乙酯製多孔性薄膜 use, with unmetallized (PA,GT,NI,SV,HN,
，留有未鍍邊，總寬度 borders, total width not NZ,SG)
不超過１００公厘，總 exceeding 100 mm, total
厚度在０．０２５公厘 thickness under 0.025 mm, of
以下者 polyurethanes, cellular
3921.13.29 00 2 其他聚胺基甲酸乙酯製 Other film or foil, KGM 5% 免稅Free 5%

多孔性薄膜、箔，厚度 polyurethanes, cellular, of a (PA,GT,NI,SV,HN,
不超過０．２５公厘者 thickness not exceeding 0.25 NZ,SG)
mm
3921.14 再生纖維素製 Of regenerated cellulose
3921.14.00 00 4 再生纖維素多孔性板、 Cellular plates, sheets, film, KGM 5% 免稅Free 5%

片、薄膜、箔及扁條 foil and strip of regenerated (PA,GT,NI,SV,HN,
cellulose NZ,SG)
3921.19.10 00 7 其他塑膠製多孔性板、 Other plastics cellular plates, KGM 5% 免稅Free 5%

片及扁條 sheets and strips (PA,GT,NI,SV,HN,
NZ,SG)
657 Ch. 39 657
國定稅率
Tariff Rate
碼 Unit 規
3921.19.20 00 5 其他塑膠製多孔性薄膜 Other plastics cellular film or KGM 5% 免稅Free 5%

、箔，厚度不超過 foil, thickness no more than (PA,GT,NI,SV,HN,
０．２５公厘者 0.25mm NZ,SG)
3921.90.10 玻璃纖維強化塑膠板、 Plates, sheets and strips, of 6.5% 免稅Free 7.5%

片及扁條 glass fibre reinforced plastics (PA,GT,NI,SV,HN,
NZ,SG)
10 7 玻璃纖維強化塑膠板 Plates, sheets and strip, of KGM
、片及扁條，與紡織 glass fibre reinforced
物貼合（其紡織物僅 plastics, laminated with
作為強化功能），且 textile materials (where the
含紡織物重量超過 textile is present merely for
３０％者 reinforcing purposes),
materials
90 0 其他玻璃纖維強化塑 Other Plates, sheets and KGM

膠板、片及扁條 strip, of glass fibre
reinforced plastics
3921.90.30 00 5 樹脂預浸材料，呈板、 Resin preimpregnate, in plate KGM 6.5% 免稅Free 7.5%

片型態者 or sheet (PA,GT,NI,SV,HN,
NZ,SG)
3921.90.40 00 3 離子交換膜或片 Film or sheet for ion KGM 1% 免稅Free 2.5%
exchange (PA,GT,NI,SV,HN,
NZ,SG)
3921.90.90 00 2 其他塑膠製板、片、薄 Other plastics plates, sheets KGM 5% 免稅Free 5%
膜、箔及扁條 film foil and strips (PA,GT,NI,SV,HN,
NZ,SG)
3922 塑膠製浴缸、淋浴缸、洗 Baths, shower-baths, wash-
滌槽、洗盆、馬桶墊及蓋 basins, bidets, lavatory pans,
，抽水馬桶之水箱及類似 seats and covers, flushing
品 cisterns and similar sanitary
ware, of plastics
3922.10 浴缸、淋浴缸、洗滌槽 Baths, shower-baths and wash-

及洗盆 basins
3922.10.10 00 5 玻璃纖維強化塑膠 Baths, shower-baths , sinks KGM 6.5% 免稅Free 10%

（ＦＲＰ）製之浴缸、 and wash-basins, of glass (PA,GT,NI,SV,HN,
淋浴缸、洗滌槽及洗盆 fibre-reinforced plastics NZ,SG)
3922.10.90 00 8 其他塑膠材料製浴缸、 Baths, wash-basins, sinks and KGM 5% 免稅Free 7.5%

淋浴缸、洗滌槽及洗盆 shower-baths, of other (PA,GT,NI,SV,HN,
plastics NZ,SG)
3922.20 馬桶墊及蓋 Lavatory seats and covers
3922.20.10 00 3 玻璃纖維強化塑膠 Lavatory seats and covers, of KGM 6.5% 免稅Free 10%
（ＦＲＰ）製馬桶墊及 glass fibre reinforced plastics (PA,GT,NI,SV,HN,
蓋 NZ,SG)
3922.20.90 00 6 其他塑膠材料製馬桶墊 Lavatory seats and covers, of KGM 5% 免稅Free 7.5%

及蓋 other plastics (PA,GT,NI,SV,HN,
NZ,SG)
3922.90.10 00 8 玻璃纖維強化塑膠 Other similar sanitary ware, KGM 6.5% 免稅Free 10%
（ＦＲＰ）製其他類似 of glass fibre reinforced (PA,GT,NI,SV,HN,
品 plastics NZ,SG)
658 Ch. 39 658

國定稅率
Tariff Rate
碼 Unit 規
3922.90.90 00 1 其他塑膠材料製其他類 Other similar sanitary ware, KGM 5% 免稅Free 7.5%

似品 of plastics (PA,GT,NI,SV,HN,
NZ,SG)
3923 塑膠製供輸送或包裝貨物 Articles for the conveyance or
之製品；塑膠製瓶塞、蓋 packing of goods, of plastics;
子及其他栓塞體 stoppers, lids, caps and other
closures, of plastics
3923.10 箱子、盒子、籃子及類 Boxes, cases, crates and

似品 similar articles
3923.10.10 00 4 塑膠製箱子、盒子、籃 Boxes, cases, crates and KGM 3.7% 免稅Free 7.5%
子及類似品，其形狀或 similar articles, of plastic, (LDCs,PA,GT,NI,S
適合供運輸或包裝半導 specially shaped or fitted for V,HN,NZ,SG)
體晶圓或網線 the conveyance or packing of
semiconductor wafers,
masks, or reticles
3923.10.90 00 7 其他塑膠製箱子、盒子 Other boxes, cases, crates KGM 5% 免稅Free 7.5% C02
、籃子及類似品 and similar articles, of (LDCs,PA,GT,NI,S
plastics V,HN,NZ,SG)
－大袋子及袋子（包括 -Sacks and bags (including

錐體）︰ cones):
3923.21.00 00 3 聚乙烯袋（包括錐體） Sacks and bags (including KGM 5% 免稅Free 7.5%

cones), of polyethylene (PA,GT,NI,SV,HN,
NZ,SG)
3923.29.10 00 3 殺菌塑膠鋁箔袋 Disinfecting aluminum KGM 5% 免稅Free 7.5%

backed plastic bags (PA,GT,NI,SV,HN,
NZ,SG)
3923.29.90 其他塑膠製袋（包括錐 Sacks and bags (including 5% 免稅Free 7.5%
體） cones), of other plastics (PA,GT,NI,SV,HN,
NZ,SG)
10 4 聚丙烯塑膠袋 Polypropylene bag KGM
20 2 聚氯乙烯塑膠袋 Polyvinyl chloride bag KGM
30 0 一次使用食品塑膠袋 Disposable bags for food, KGM

of plastics
90 7 其他塑膠製袋（包括 Sacks and bags (including KGM

錐體） cones), of other plastics
3923.30 大瓶、瓶子、細頸瓶及 Carboys, bottles, flasks and

類似品 similar articles
3923.30.00 00 2 塑膠製大瓶、瓶子、細 Carboys, bottles, flasks and KGM 5% 免稅Free 7.5%

頸瓶及類似品 similar articles, of plastics (PA,GT,NI,SV,HN,
NZ,SG)
3923.40 線軸、錐形管、紗管及 Spools, cops, bobbins and
類似品 similar supports
3923.40.10 00 8 塑膠製紗管 Bobbins, of plastics KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
3923.40.90 00 1 塑膠製線軸、錐形管及 Spools, cops and similar KGM 5% 免稅Free 5%
類似品 supports, of plastics (PA,GT,NI,SV,HN,
NZ,SG)
3923.50 瓶塞、蓋子及其他栓塞 Stoppers, lids, caps and other
體 closures
659 Ch. 39 659

國定稅率
Tariff Rate
碼 Unit 規
3923.50.00 塑膠製瓶塞、蓋子及其 Stoppers, lids, caps and other 5% 免稅Free 7.5%

他栓塞體 closures, of plastics (PA,GT,NI,SV,HN,
NZ,SG)
10 5 一次使用食品塑膠杯 Disposable cup lid for food, KGM
蓋 of plastics
90 8 其他塑膠製瓶塞、蓋 Other stoppers, lids, caps KGM C02

子及其他栓塞體 and other closures, of
plastics stoppers, lids
3923.90.90 其他供輸送或包裝貨物 Other articles for the 5% 免稅Free 7.5%

之塑膠製品 conveyance or packing of (PA,GT,NI,SV,HN,
goods, of plastics NZ,SG)
10 8 一次使用包裝食品塑 Disposable cups for KGM

膠杯 packing food, of plastics
90 1 其他供輸送或包裝貨 Other articles for the KGM

物之塑膠製品 conveyance or packing of
goods, of plastics
3924 塑膠製餐桌用餐具、廚房 Tableware, kitchenware, other

用具，其他家庭用製品及 household articles and hygienic
衛生保健或盥洗用具 or toilet articles, of plastics.
3924.10 餐桌用餐具及廚房用具 Tableware and kitchenware
3924.10.00 塑膠製餐桌用餐具及廚 Tableware and kitchenware, 5% 免稅Free 7.5%

房用具 of plastics (PA,GT,NI,SV,HN,
NZ,SG)
10 3 塑膠碗盤 Bowls or plates, of plastics KGM F02
20 1 塑膠類重複性使用之 Reusable microwavable KGM F01

微波用餐盒、保鮮盒 meal boxes, crispers and
及環保水杯 cups, of plastics
30 9 一次使用食品塑膠杯 Disposable cups for food, KGM

of plastics
40 7 一次使用塑膠製碗、 Disposable bowls, trays and KGM

盤及餐具 tableware , of plastics
90 6 其他塑膠製餐桌用餐 Other tableware and KGM

具及廚房用具 kitchenware, of plastics
3924.90.00 其他塑膠製家庭用製品 Other household articles and 5% 免稅Free 7.5%

及衛生保健或盥洗用具 hygienic or toilet articles, of (PA,GT,NI,SV,HN,
plastics. NZ,SG)
10 6 塑膠製衣架 Clothes-horse, of plastics KGM
20 4 塑膠製奶瓶 Feeding bottles, of plastics KGM F01
30 2 塑膠類重複性使用水 Reusable drinking bottles, KGM F01

壺 of plastics
90 9 其他塑膠製家庭用製 Other household articles KGM C02

品及衛生保健或盥洗 and hygienic or toilet
用具 articles, of plastics
660 Ch. 39 660

國定稅率
Tariff Rate
碼 Unit 規
3925 未列名塑膠製之建築用器 Builders' ware of plastics, not

具 elsewhere specified or included
3925.10 蓄水池、槽、大桶及類 Reservoirs, tanks, vats and

似容器，容量超過 similar containers, of a
３００公升者 capacity exceeding 300 l
3925.10.10 00 2 強化玻璃纖維製蓄水池 Reservoirs, tanks, vats and KGM 6.5% 免稅Free 10%
、槽、大桶及類似容器 similar containers, of a (PA,GT,NI,SV,HN,
，容量超過３００公升 capacity exceeding 300 l NZ,SG)
者 made of FRP
3925.10.90 00 5 其他材料製者 Made of other plastic KGM 5% 免稅Free 7.5%

NZ,SG)
3925.20 門、窗及其框以及門檻 Doors, windows and their
frames and thresholds for
doors
3925.20.00 00 2 塑膠製門、窗及其框以 Doors, windows and their KGM 5% 免稅Free 7.5%

及門檻 frames and thresholds for (PA,GT,NI,SV,HN,
doors, of plastics NZ,SG)
3925.30 百葉窗、簾子（包括活 Shutters, blinds (including

動百葉窗）及類似品及 Venetian blinds) and similar
其零件 articles and parts thereof
3925.30.00 00 0 塑膠製百葉窗、簾子 Shutters, blinds (including KGM 5% 免稅Free 7.5%

（包括活動百葉窗）及 Venetian blinds) and similar (PA,GT,NI,SV,HN,
類似品及其零件 articles and parts thereof, of NZ,SG)
plastics
3925.90.00 00 7 其他塑膠製建築用器具 Other builders' ware of KGM 5% 免稅Free 7.5%

NZ,SG)
3926 其他塑膠製品及第 Other articles of plastics and
３９０１至３９１４節之 articles of other materials of
材料製成品 headings 39.01 to 39.14.
3926.10 辦公室或學校用品 Office or school supplies
3926.10.00 00 3 塑膠製辦公室或學校用 Office or school supplies, of KGM 5% 免稅Free 7.5% C02

品 plastics (PA,GT,NI,SV,HN,
NZ,SG)
3926.20 衣服及服飾附屬品（包 Articles of apparel and
括手套、併指手套、露 clothing accessories (including
指手套） gloves)
3926.20.00 衣服及服飾附屬品（包 Articles of apparel and 5% 免稅Free 7.5%

括手套、併指手套、露 clothing accessories (LDCs,PA,GT,NI,S
指手套） (including gloves, mittens V,HN,NZ,SG)
and mitts)
10 9 塑膠腰帶 Belts for apparel, of plastics KGM
21 6 塑膠製一次性檢驗手 Disposable examination DZN 504

套 gloves, of plastics KGM
22 5 塑膠皮製棒球手套及 Baseball gloves and softball DZN

壘球手套 gloves, of plastic leather KGM
29 8 其他塑膠製手套 Other gloves, of plastics DZN

KGM
661 Ch. 39 661

國定稅率
Tariff Rate
碼 Unit 規
30 5 防疫用塑膠製衣著及 Apparel and clothing SET

其附屬品 accessories for epidemic KGM
prevention, of plastics
90 2 其他塑膠製衣著及服 Other articles of apparel KGM C02

飾附屬品 and clothing accessories, of
plastics
3926.30 家具、車輛或類似品之 Fittings for furniture,

配件 coachwork or the like
3926.30.00 00 9 塑膠製家具、車輛或類 Fittings for furniture, KGM 5% 免稅Free 5%

似品之配件 coachwork or the like, of (PA,GT,NI,SV,HN,
plastics NZ,SG)
3926.40 小塑像及其他裝飾品 Statuettes and other

ornamental articles
3926.40.00 00 7 塑膠製小塑像及其他裝 Statuettes and other KGM 5% 免稅Free 7.5% C02

飾品 ornamental articles, of (PA,GT,NI,SV,HN,
plastics NZ,SG)
3926.90.11 00 3 塑膠製錶玻璃 Watch glass, of plastics KGM 5% 免稅Free 7.5%

(PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.12 00 2 電氣絕緣用塑膠製品 Insulating plastic articles for KGM 5% 免稅Free 5%

electricity (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.13 00 1 塑膠製反光片、帶，具 Reflective sheets and bands, KGM 5% 免稅Free 7.5%

自粘性者除外 of plastics, other than self- (PA,GT,NI,SV,HN,
adhesive NZ) 1% (SG)
3926.90.14 00 0 塑膠製道路及交通標線 Articles for road and traffic KGM 5% 免稅Free 7.5%
用品（反光標識在內） marking line (including (PA,GT,NI,SV,HN,
reflective signs), of plastics NZ) 1% (SG)
3926.90.15 00 9 製模具用模型，塑膠製 Mould for making die, of KGM 5% 免稅Free 7.5%

NZ) 1% (SG)
3926.90.16 塑膠製實驗室、衛生及 Laboratory, hygienic and 5% 免稅Free 5%

醫療用之物品 pharmaceutical articles,of (PA,GT,NI,SV,HN,
plastics NZ) 1% (SG)
11 5 耳溫槍塑膠耳套 Infrared ear thermometer PCE 504

probe covers KGM
12 4 防疫用塑膠製面罩 face shields for epidemic PCE

prevention, of plastics KGM
90 9 其他塑膠製實驗室、 Other laboratory, hygienic KGM

衛生及醫療用之物品 and pharmaceutical articles,
of plastics
3926.90.21 00 1 塑膠製電焊用海綿 Solder iron cleaning sponge, KGM 5% 免稅Free 5%

of plastic (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.22 00 0 感熱式製版用塑膠蠟紙 Master thermal stencil sheets, KGM 5% 免稅Free 5%

of plastics (PA,GT,NI,SV,HN,
NZ) 1% (SG)
662 Ch. 39 662

國定稅率
Tariff Rate
碼 Unit 規
3926.90.23 00 9 織布機用膠卡 Plastic cards, for weaving KGM 5% 免稅Free 5%

machines (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.31 00 9 塑膠製專供工業用安全 Face-shields solely for KGM 5% 免稅Free 5%

面罩 industrial use, of platics (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.39 00 1 其他專供工業用塑膠製 Other articles solely for KGM 5% 免稅Free 5%

品 industrial use, of plastics (PA,GT,NI,SV,HN,
NZ) 1% (SG)
3926.90.49 00 9 塑膠製傳動、輸送及升 Transmission, conveyer and KGM 5% 免稅Free 7.5%

降機帶（包括以金屬或 elevator belts or belting (PA,GT,NI,SV,HN,
其他物質加強者） (including strengthened with NZ) 1% (SG)
metal or other material), of
plastics
3926.90.90 其他塑膠製品及第 Other articles of plastics and 5% 免稅Free 7.5%

３９０１至３９１４節 articles of other materials of (LDCs,PA,GT,NI,S
之材料製成品 headings 39.01 to 39.14 V,HN,NZ) 1% (SG)
11 4 塑膠褲 Trousers, of plastics KGM
19 6 其他塑膠製成衣 Other clothing, of plastics KGM
90 8 其他塑膠製品及第 Other articles of plastics KGM C02

３９０１至 and articles of other
３９１４節之材料製 materials of headings 39.01
成品 to 39.14
663 Ch. 39 663

第４０章　 CHAPTER 40
橡膠及其製品 RUBBER AND ARTICLES THEREOF

一、除另有規定者外，本分類內所稱「橡膠」係指不論是 1.- Except where the context otherwise requires, throughout
否硫化或硬化之下列用品：天然橡膠、巴拉塔橡膠、 the Nomenclature the expression “ rubber ” means the
古塔波橡膠、怪有力樹膠、奇克力樹膠、及類似天然 following products, whether or not vulcanised or hard :
樹膠、合成橡膠，及從油類中獲得之硫化油膏及該類 natural rubber, balata, gutta-percha, guayule, chicle and
物質再生者。 similar natural gums, synthetic rubber, factice derived
from oils, and such substances reclaimed.
（甲）第11類之貨品（紡織品及紡織製品）； (a) Goods of Section XI (textiles and textile articles);
（乙）第64章之靴、鞋或零件； (b) Footwear or parts thereof of Chapter 64;
（丙）第65章之帽類或零件（包括浴帽）； (c) Headgear or parts thereof (including bathing caps) of
Chapter 65;
（丁）第16類硬化橡膠製機械或電機用具或其零件（包括 (d) Mechanical or electrical appliances or parts thereof of
各種電器）； Section XVI (including electrical goods of all kinds), of
hard rubber;
（戊）第90、92、94或96章之物品；或 (e) Articles of Chapter 90, 92, 94 or 96; or
（已）第95章之物品（運動用手套、併指手套、露指手套 (f) Articles of Chapter 95 (other than sports gloves, mittens
及第4011至4013節之製品除外）。 and mitts and articles of headings 40.11 to 40.13).
三、第4001至4003及4005節中所稱「初級狀態」僅適用下 3.- In headings 40.01 to 40.03 and 40.05, the expression “
列狀態： primary forms ” applies only to the following forms :
（甲）液體及膠漿（包括乳膠，不論是否預先硫化，及其 (a) Liquids and pastes (including latex, whether or not pre-
他分散體及溶液）； vulcanised, and other dispersions and solutions);
（乙）不規則形狀之塊、團、包、粉、粒、碎屑及類似之 (b) Blocks of irregular shape, lumps, bales, powders, granules,
散裝狀態。 crumbs and similar bulk forms.
四、本章章註一及第4002節中所稱「合成橡膠」適用於下 4.- In Note 1 to this Chapter and in heading 40.02, the
列各項： expression “ synthetic rubber ” applies to :
（甲）不飽和之合成物質其能以硫經硫化反應不可逆地轉 (a) Unsaturated synthetic substances which can be irreversibly
變為非熱可塑性物質者，而此類物質在攝氏一八至 transformed by vulcanisation with sulphur into non-
二九度之間時能被拉伸至原長度之三倍而不斷裂且 thermoplastic substances which, at a temperature between
於拉伸至原長度二倍後，在五分鐘內能恢復至不超 18 ºC and 29 ºC, will not break on being extended to three
過原長度一倍半者。此類試驗，可加入交聯所需之 times their original length and will return, after being
物質如硫化活化劑或促進劑；註五（乙）（2）及 extended to twice their original length, within a period of
（3）所規定之物質亦可予加入。至於非交聯所需之 five minutes, to a length not greater than one and a half
物質，如展延劑、可塑劑及填充劑，則不得添加； times their original length. For the purposes of this test,
substances necessary for the cross-linking, such as
vulcanising activators or accelerators, may be added; the
presence of substances as provided for by Note 5 (B) (2)
and (3) is also permitted. However, the presence of any
substances not necessary for the cross-linking, such as
extenders, plasticisers and fillers, is not permitted;
（乙）多硫化合橡膠（TM）；及 (b) Thioplasts (TM); and
（丙）經與塑膠接枝或混合之改質天然橡膠、解聚天然橡 (c) Natural rubber modified by grafting or mixing with
膠，不飽和合成物質與飽和合成高聚物質之混合 plastics, depolymerised natural rubber, mixtures of
物，其可符合上列（甲）項硫化延伸及恢復之規定 unsaturated synthetic substances with saturated synthetic
者。 high polymers provided that all the above-mentioned
products comply with the requirements concerning
vulcanisation, elongation and recovery in (a) above.
五、 5.-
（甲）第4001及4002節不適用於在凝聚前或凝聚後已經與 (a) Headings 40.01 and 40.02 do not apply to any rubber or
下列物質調配之橡膠或橡膠混合物： mixture of rubbers which has been compounded, before or
after coagulation, with :
（1）硫化劑、促進劑、阻滯劑或活性劑（調製預硫 (1) vulcanising agents, accelerators, retarders or activators
化橡漿而加入者除外）； (other than those added for the preparation of pre-
vulcanised rubber latex);
（2）顏料或其他色料僅為識別而添加者除外； (2) pigments or other colouring matter, other than those
added solely for the purpose of identification;
664 Ch. 40 664

（3）可塑劑或展延劑（油展性橡膠之礦物油除 (3) plasticisers or extenders (except mineral oil in the case
外），填充劑、加強劑、有機溶劑或任何其他 of oil-extended rubber), fillers, reinforcing agents,
物質，下列（乙）項所許可者除外； organic solvents or any other substances, except those
permitted under (b);
（乙）任何橡膠或橡膠混合物如含下列物質而仍保持其原 (b) The presence of the following substances in any rubber or
材料之必要特性者，則該些物質之存在並不影響橡 mixture of rubbers shall not affect its classification in
膠或橡膠混合物在第4001或4002節之分類： heading 40.01 or 40.02, as the case may be, provided that
such rubber or mixture of rubbers retains its essential
character as a raw material :
（1）乳化劑或抗剝落劑； (1) emulsifiers or anti-tack agents;
（2）少量之乳化劑破壞品； (2) small amounts of breakdown products of emulsifiers;
（3）極少量之下列產品：熱敏感劑（通常為取得熱 (3) very small amounts of the following : heat-sensitive

感應橡膠漿）陽離子界面活性劑（通常為取得 agents (generally for obtaining thermosensitive rubber
陽電橡膠漿），抗氧化劑、凝結劑、粉碎劑、 latexes), cationic surface-active agents (generally for
抗冷凍劑、膠散劑、保存劑、安定劑、黏度控 obtaining electropositive rubber latexes), antioxidants,
制劑及類似特別用途添加劑。 coagulants, crumbling agents, freeze-resisting agents,
peptisers, preservatives, stabilisers, viscosity-control
agents, or similar special-purpose additives.
六、第4004節之「廢料、剝屑、碎片」係指因製造或加工 6.- For the purposes of heading 40.04, the expression “

橡膠及橡膠製品而產生之橡膠廢料、剝屑及碎片，由 waste, parings and scrap ” means rubber waste, parings
於切碎、磨損或其他原因，絕對無法當作橡膠或橡膠 and scrap from the manufacture or working of rubber and
貨品用。 rubber goods definitely not usable as such because of
cutting-up, wear or other reasons.
七、完全由硫化橡膠製成之絲，其任何剖面之直徑超過 7.- Thread wholly of vulcanised rubber, of which any cross-
5公厘者，應歸入第4008節之條、桿或定型。 sectional dimension exceeds 5 mm, is to be classified as
strip, rods or profile shapes, of heading 40.08.
八、第4010節包括以橡膠浸漬、塗佈、被覆或黏合之紡織 8.- Heading 40.10 includes conveyor or transmission belts or
品或以橡膠浸漬、塗佈被覆或套覆之紡織紗或索所製 belting of textile fabric impregnated, coated, covered or
之輸送帶、傳動帶或其他之帶。 laminated with rubber or made from textile yarn or cord
impregnated, coated, covered or sheathed with rubber.
九、第4001、4002、4003、4005及4008節中所稱「板」「 9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the
片」及「條」僅適用於板、片、條及規則幾何型之塊 expressions “ plates ”, “ sheets ” and “ strip ”
，不論是否經印刷或其他表面加工，但未經切成型或 apply only to plates, sheets and strip and to blocks of
其他加工，以及切成長方形（包括正方形），但未再 regular geometric shape, uncut or simply cut to
加工者。 rectangular (including square) shape, whether or not
having the character of articles and whether or not printed
or otherwise surface-worked, but not otherwise cut to
shape or further worked.
第4008節所稱「桿」及「定型」僅適用於不論是否 In heading 40.08 the expressions “ rods ” and “ profile
經切斷或表面加工但未經其他加工者。 shapes ” apply only to such products, whether or not cut
to length or surface-worked but not otherwise worked.
665 Ch. 40 665

國定稅率
Tariff Rate
碼 Unit 規
4001 初級狀態或呈板、片、條 Natural rubber, balata, gutta-

狀之天然橡膠、巴拉塔橡 percha, guayule, chicle and
膠、古塔波橡膠、怪有力 similar natural gums, in primary
橡膠、奇克力橡膠及類似 forms or in plates, sheets or strip
天然橡膠
4001.10 天然橡膠乳膠，不論是 Natural rubber latex, whether

否預硫化者 or not prevulcanised
4001.10.00 00 9 天然橡膠乳膠，不論是 Natural rubber latex, whether KGM 免稅Free 免稅Free 2.5%
否預硫化者 or not prevulcanised (PA,GT,NI,SV,HN,
NZ,SG)
－其他狀態之天然橡膠 -Natural rubber in other forms:
︰
4001.21 燻烟片 Smoked sheets
4001.21.00 00 6 天然橡膠，燻烟片 Natural rubber, smoked KGM 免稅Free 免稅Free 2.5%

sheets (PA,GT,NI,SV,HN,
NZ,SG)
4001.22 工業特殊規定天然橡膠 Technically specified natural
（ＴＳＮＲ） rubber (TSNR )
4001.22.00 00 5 工業特殊規定天然橡膠 Technically specified natural KGM 免稅Free 免稅Free 2.5%

（ＴＳＮＲ） rubber (TSNR ) (PA,GT,NI,SV,HN,
NZ,SG)
4001.29.00 00 8 其他狀態之未列名天然 Natural rubber, n.e.s., in KGM 免稅Free 免稅Free 2.5%

橡膠 other forms (PA,GT,NI,SV,HN,
NZ,SG)
4001.30 巴拉塔橡膠、古塔波橡 Balata, gutta-percha, guayule,
膠、怪有力橡膠、奇克 chicle and similar natural gums
力橡膠及類似天然膠
4001.30.00 00 5 巴拉塔橡膠、古塔波橡 Balata, gutta-percha, guayule, KGM 免稅Free 免稅Free 2.5%

膠、怪有力橡膠、奇克 chicle and similar natural (PA,GT,NI,SV,HN,
力橡膠及類似天然膠 gums NZ,SG)
4002 初級狀態或成板、片、條 Synthetic rubber and factice

之合成橡膠及從油類獲得 derived from oils, in primary
之硫化油膏；第 forms or in plates, sheets or
４００１節之任何產品與 strip; mixtures of any product of
本節之任何產品之混合膠 heading 40.01 with any product
，呈初級狀態或板、片、 of this heading, in primary
forms or in plates, sheets or strip
條狀者
－苯乙烯－丁二烯橡膠 -Styrene-butadiene rubber (
（ＳＢＲ）；羧酸化苯 SBR ); carboxylated styrene-
乙烯－丁二烯橡膠︰ butadiene rubber (XSBR):
4002.11 乳膠 Latex
4002.11.00 00 7 苯乙烯－丁二烯橡膠 Styrene-butadiene rubber KGM 3.5% 免稅Free 5%

（ＳＢＲ）及羧酸化苯 (SBR) latex; carboxylated (PA,GT,NI,SV,HN,
乙烯－丁二烯橡膠 styrene-butadiene rubber NZ,SG)
（ＸＳＢＲ）乳膠 (XSBR) latex
4002.19.10 00 7 熱可塑性橡膠 Thermoplastic rubber KGM 3.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
666 Ch. 40 666

國定稅率
Tariff Rate
碼 Unit 規
4002.19.90 00 0 其他苯乙烯－丁二烯橡 Other styrene-butadiene KGM 3.5% 免稅Free 5%

膠（ＳＢＲ）及羧酸化 rubber (SBR); carboxylated (PA,GT,NI,SV,HN,
苯乙烯－丁二烯橡膠 styrene-butadiene rubber NZ) 0.7% (SG)
（ＸＳＢＲ） (XSBR)
4002.20 丁二烯橡膠（ＢＲ） Butadiene rubber (BR)
4002.20.00 00 6 丁二烯橡膠（ＢＲ） Butadiene rubber (BR) KGM 3.5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
－異丁烯－異戊二烯 -Isobutene-isoprene (butyl)
（丁基）橡膠 rubber (IIR); halo-isobutene-
（ＩＩＲ）；鹵化－異 isoprene rubber (CIIR or BIIR)
丁烯－異戊二烯橡膠 :
（ＣＩＩＲ或
ＢＩＩＲ）︰
4002.31 異丁烯－異戊二烯（丁 Isobutene-isoprene (butyl)

基）橡膠（ＩＩＲ） rubber (IIR)
4002.31.00 00 3 異丁烯－異戊二烯（丁 Isobutene-isoprene (butyl) KGM 1% 免稅Free 2.5%

基）橡膠（ＩＩＲ） rubber (IIR) (PA,GT,NI,SV,HN,
NZ,SG)
4002.39.00 00 5 鹵化－異丁烯－異戊二 Halo-isobutene-isoprene KGM 2% 免稅Free 2.5%

烯橡膠（ＣＩＩＲ或 rubber (CIIR or BIIR) (PA,GT,NI,SV,HN,
ＢＩＩＲ） NZ,SG)
－氯丁二烯橡膠 -Chloroprene ( chlorobutadiene

（ＣＲ）︰ ) rubber ( CR ):
4002.41.00 00 1 氯丁二烯橡膠乳膠 Chloroprene KGM 2% 免稅Free 2.5%

(chlorobutadiene) rubber (PA,GT,NI,SV,HN,
(CR), latex NZ,SG)
4002.49.00 00 3 其他氯丁二烯橡膠 Other chloroprene KGM 2% 免稅Free 2.5%

（ＣＲ） (chlorobutadiene) rubber (PA,GT,NI,SV,HN,
(CR) NZ,SG)
－丙烯腈－丁二烯橡膠 -Acrylonitrile-butadiene rubber

（ＮＢＲ）︰ ( NBR ) :
4002.51.00 00 8 丙烯腈－丁二烯橡膠乳 Acrylonitrile-butadiene KGM 3.5% 免稅Free 5%

膠 rubber, latex (PA,GT,NI,SV,HN,
NZ,SG)
4002.59.00 00 0 其他丙烯腈－丁二烯橡 Other acrylonitrile-butadiene KGM 3.5% 免稅Free 5%

膠（ＮＢＲ） rubber (NBR) (PA,GT,NI,SV,HN,
NZ,SG)
4002.60 異戊二烯橡膠（ＩＲ） Isoprene rubber ( IR )
4002.60.00 00 7 異戊二烯橡膠（ＩＲ） Isoprene rubber ( IR ) KGM 2% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4002.70 乙烯－丙烯－非－共軛 Ethylene - propylene - non -
二烯橡膠（ＥＰＤＭ） conjugated diene rubber
(EPDM)
667 Ch. 40 667

國定稅率
Tariff Rate
碼 Unit 規
4002.70.00 00 5 乙烯－丙烯－非－共軛 Ethylene - propylene - non - KGM 2% 免稅Free 5%

二烯橡膠（ＥＰＤＭ） conjugated diene rubber (PA,GT,NI,SV,HN,
(EPDM) NZ,SG)
4002.80 第４００１節之任何產 Mixtures of any product of

品與本節之任何產品之 heading 40.01 with any
混合物 product of this heading
4002.80.00 00 3 第４００１節之任何產 Mixtures of any product of KGM 2% 免稅Free 2.5%

品與本節之任何產品之 heading 40.01 with any (PA,GT,NI,SV,HN,
混合物 product of this heading NZ,SG)
4002.91.00 00 0 其他乳膠 Other latex KGM 2% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4002.99.10 00 0 聚硫橡膠 Polysulfide rubber KGM 2% 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4002.99.90 00 3 其他合成橡膠 Other synthetic rubber KGM 2% 免稅Free 2.5%
(PA,GT,NI,SV,HN,
NZ,SG)
4003 初級狀態或呈板、片或條 Reclaimed rubber in primary
狀之再生橡膠 forms or in plates, sheets or strip
4003.00 初級狀態或呈板、片或 Reclaimed rubber in primary

條狀之再生橡膠 forms or in plates, sheets or
strip
4003.00.00 00 9 初級狀態或呈板、片或 Reclaimed rubber in primary KGM 10% 免稅Free 10%

條狀之再生橡膠 forms or in plates, sheets or (PA,GT,NI,SV,HN,
strip NZ,SG)
4004 橡膠之廢料、剝屑及碎片 Waste, parings and scrap of

（硬質橡膠除外）及由其 rubber ( other than hard rubber)
產生之粉及粒 and powders and granules
obtained therefrom
4004.00 橡膠之廢料、剝屑及碎 Waste, parings and scrap of

片（硬質橡膠除外）及 rubber ( other than hard rubber
由其產生之粉及粒 ) and powders and granules
obtained therefrom
4004.00.00 00 8 橡膠之廢料、剝屑及碎 Waste, parings and scrap of KGM 10% 免稅Free 10%
片（硬質橡膠除外）及 rubber (other than hard (PA,GT,NI,SV,HN,
由其產生之粉及粒 rubber) and powders and NZ,SG)
granules obtained therefrom
4005 初級狀態或呈板、片、條 Compounded rubber,

狀之未硫化配合橡膠 unvulcanised, in primary forms
or in plates, sheets or strip
4005.10 經與碳黑或氧化矽配合 Compounded with carbon

者 black or silica
4005.10.00 00 5 初級狀態或呈板、片、 Compounded rubber, KGM 3.5% 免稅Free 3.5%

條狀之未硫化配合橡膠 unvulcanised, in primary (PA,GT,NI,SV,HN,
，經與碳黑或氧化矽配 forms or in plates, sheets or NZ,SG)
合者 strip, compounded with
carbon black or silica
668 Ch. 40 668

國定稅率
Tariff Rate
碼 Unit 規
4005.20 溶液；分散體（第 Solutions; dispersions other

４００５．１０目者除 than those of subheading
外） 4005.10
4005.20.00 00 3 未硫化配合橡膠之溶液 Compounded rubber, KGM 3.5% 免稅Free 3.5%

及分散體（第 unvulcanised, solutions and (PA,GT,NI,SV,HN,
４００５．１０目者除 dispersions other than those NZ,SG)
外） of subheading 4005.10
4005.91 板、片及條狀 Plates, sheets and strip
4005.91.00 00 7 其他呈板、片及條狀之 Other compounded rubber, KGM 3.5% 免稅Free 3.5%

未硫化配合橡膠 unvulcanised, in plates, (PA,GT,NI,SV,HN,
sheets and strip NZ,SG)
4005.99.00 00 9 其他初級狀態之未硫化 Other compounded rubber, KGM 3.5% 免稅Free 3.5%

配合橡膠 unvulcanised, in primary (PA,GT,NI,SV,HN,
forms NZ,SG)
4006 其他形狀（如桿、管、及 Other forms ( for example, rods,

定型）之未硫化橡膠及未 tubes and profile shapes ) and
硫化橡膠製品（如圓板及 articles ( for example, discs and
環） rings ), of unvulcanised rubber
4006.10 翻新橡膠輪胎用之「駝 Camel-back strips for

背」胎面膠 retreading rubber tyres
4006.10.00 00 4 翻新橡膠輪胎用之「駝 Camel-back strips for KGM 3.5% 免稅Free 5%

背」胎面膠 retreading rubber tyres (PA,GT,NI,SV,HN,
NZ,SG)
4006.90.20 00 3 其他形狀之未加硫天然 Unvulcanised natural or KGM 3.5% 免稅Free 3.5%

及合成橡膠 synthetic rubber in other (PA,GT,NI,SV,HN,
forms or states NZ,SG)
4006.90.90 00 8 其他未硫化橡膠製品 Other articles of KGM 3.5% 免稅Free 5% C02

unvulcanised rubber (PA,GT,NI,SV,HN,
NZ,SG)
4007 硫化橡膠絲及索 Vulcanised rubber thread and
cord
4007.00 硫化橡膠絲及索 Vulcanised rubber thread and

cord
4007.00.00 00 5 硫化橡膠絲及索 Vulcanised rubber thread and KGM 3% 免稅Free 10%

cord (PA,GT,NI,SV,HN,
NZ,SG)
4008 硫化橡膠板、片、條、桿 Plates, sheets, strip, rods and
及定型，硬質橡膠除外 profile shapes, of vulcanised
rubber other than hard rubber
－多孔性橡膠︰ -Of cellular rubber:
4008.11 板、片及條 Plates, sheets and strip
4008.11.00 00 1 多孔性硫化橡膠板、片 Plates, sheets, and strip of KGM 8% 免稅Free 12.5%

及條 cellular vulcanised rubber (PA,GT,NI,SV,HN,
NZ,SG)
669 Ch. 40 669

國定稅率
Tariff Rate
碼 Unit 規
4008.19.00 00 3 其他多孔性硫化橡膠 Other cellular vulcanised KGM 8% 免稅Free 12.5%

rubber (PA,GT,NI,SV,HN,
NZ,SG)
－非多孔性橡膠︰ -Of non-cellular rubber:
4008.21 板、片及條 Plates, sheets and strip
4008.21.10 00 7 橡膠製電氣絕緣膠帶 Insulating tapes for KGM 8% 免稅Free 10%

electricity, of rubber (PA,GT,NI,SV,HN,
NZ,SG)
4008.21.20 00 5 橡膠製遮蔽膠帶 Masking tapes, of rubber KGM 8% 免稅Free 12.5%
(PA,GT,NI,SV,HN,
NZ,SG)
4008.21.30 00 3 印刷用橡膠毯 Rubber blankets for printing KGM 10% 免稅Free 12.5%
NZ,SG)
4008.21.90 00 0 其他非多孔性硫化橡膠 Other plates, sheets and strip KGM 8% 免稅Free 12.5%
板、片及條 of non-cellular vulcanised (PA,GT,NI,SV,HN,
rubber NZ,SG)
4008.29.00 00 1 其他非多孔性硫化橡膠 Other non-cellular vulcanised KGM 8% 免稅Free 12.5%

NZ,SG)
4009 已否附有配件（如接頭管 Tubes, pipes and hoses, of
、肘管、凸緣）之硫化橡 vulcanised rubber other than
膠管，硬質橡膠除外 hard rubber, with or without
their fittings ( for example,
joints, elbows, flanges )
－未加強或未與其他材 -Not reinforced or otherwise

料結合者 combined with other materials
4009.11 未附配件 Without fittings
4009.11.10 00 8 未附配件之硫化橡膠管 Tubes, pipes and hoses, of KGM 7.5% 免稅Free 7.5%
，供鐵道及電車道機車 vulcanised rubber without (PA,GT,NI,SV,HN,
配件用者 fittings, for railway and NZ,SG)
tramway locomotives
4009.11.90 00 1 其他未附配件之硫化橡 Other tubes, pipes and hoses, KGM 7.5% 免稅Free 12.5%
膠管，未加強或未與其 of vulcanised rubber without (PA,GT,NI,SV,HN,
他物質結合者 fittings, not reinforced or NZ,SG)
otherwise combined with
other materials
4009.12 已附配件 With fittings
4009.12.10 00 7 已附配件之硫化橡膠管 Tubes, pipes and hoses, of KGM 7.5% 免稅Free 7.5%
，供鐵道及電車道機車 vulcanised rubber with (PA,GT,NI,SV,HN,
tramway locomotives
4009.12.20 00 5 已附配件之未硬化硫化 Tubes, pipes and hoses of KGM 10% 免稅Free 12.5%
橡膠管，供醫療用具或 unhardened vulcanised (PA,GT,NI,SV,HN,
科學儀器配件（包括供 rubber with fittings, for NZ,SG)
製造用者在內）用者 medical apparatus and
scientific instruments
(including those for
manufacturing use)
4009.12.30 00 3 已附配件之未硬化硫化 Insulating tubes, pipes and KGM 10% 免稅Free 10%
橡膠管，供電氣絕緣用 hoses for electricity, of (PA,GT,NI,SV,HN,
者 unhardened vulcanised NZ,SG)
rubber with fittings
670 Ch. 40 670

國定稅率
Tariff Rate
碼 Unit 規
4009.12.40 00 1 已附配件之硫化橡膠管 Tubes, pipes and hoses, of KGM 10% 免稅Free 10%
，供堆土機及類似機械 vulcanised rubber with (PA,GT,NI,SV,HN,
配件用者 fittings, for bulldozers and NZ,SG)
similar machinery
4009.12.90 00 0 其他已附配件之硫化橡 Other tubes, pipes and hoses, KGM 7.5% 免稅Free 12.5%
膠管，未加強或未與其 of vulcanised rubber with (PA,GT,NI,SV,HN,
他物質結合者 fittings, not reinforced or NZ,SG)
other materials
－已加強或另外僅與金 -Reinforced or otherwise

屬結合者 combined only with metal
tramway locomotives
膠管，已加強或另外僅 of vulcanised rubber without (PA,GT,NI,SV,HN,
與金屬結合者 fittings, reinforced or NZ,SG)
otherwise combined only
with metal
tramway locomotives
膠管，已加強或另外僅 of vulcanised rubber with (PA,GT,NI,SV,HN,
與金屬結合者 fittings, reinforced or NZ,SG)
with metal
－已加強或另外僅與紡 -Reinforced or otherwise

織材料結合者 combined only with textile
materials
tramway locomotives
膠管，已加強或另外僅 of vulcanised rubber without (PA,GT,NI,SV,HN,
與紡織材料結合者 fittings,reinforced or NZ,SG)
with textile materials
tramway locomotives
671 Ch. 40 671

國定稅率
Tariff Rate
碼 Unit 規
4009.32.90 00 6 其他附有配件之硫化橡 Other tubes, pipes and hoses, KGM 7.5% 免稅Free 12.5%
膠管，已加強或另外僅 of vulcanised rubber with (PA,GT,NI,SV,HN,
與紡織材料結合者 fittings,reinforced or NZ,SG)
with textile materials
－已加強或另外與其他 -Reinforced or otherwise

材料結合者 combined with other materials
tramway locomotives
4009.41.90 00 5 其他未附配件硫化橡膠 Other tubes, pipes and hoses, KGM 8.5% 免稅Free 12.5%
管，已加強或另外與其 of vulcanised rubber without (PA,GT,NI,SV,HN,
他材料結合者 fittings, reinforced or NZ,SG)
other materials
4009.42.10 00 1 已附配件硫化橡膠管 Tubes, pipes and hoses, of KGM 7.5% 免稅Free 7.5%
tramway locomotives
4009.42.20 00 9 已附配件之未硬化硫化 Tubes, pipes and hoses of KGM 10% 免稅Free 12.5%
橡膠管，供醫療用具或 unhardened vulcanised (PA,GT,NI,SV,HN,
科學儀器配件（包括供 rubber with fittings, for NZ,SG)
製造用者在內）用者 medical apparatus and
scientific instruments
(including those for
manufacturing use
4009.42.30 00 7 已附配件之未硬化硫化 Insulating tubes, pipes and KGM 10% 免稅Free 10%
橡膠管，供電氣絕緣用 hoses for electricity, of (PA,GT,NI,SV,HN,
者 unhardened vulcanised NZ,SG)
rubber with fittings
4009.42.40 00 5 已附配件之硫化橡膠管 Tubes, pipes and hoses, of KGM 10% 免稅Free 10%
，供堆土機及類似機械 vulcanised rubber with (PA,GT,NI,SV,HN,
配件用者 fittings, for bulldozers and NZ,SG)
similar machinery
膠管，已加強或另外與 of vulcanised rubber with (PA,GT,NI,SV,HN,
其他材料結合者 fittings, reinforced or NZ,SG)
other materials
4010 硫化橡膠製輸送或傳動帶 Conveyor or transmission belts

或輪帶 or belting, of vulcanised rubber
－輸送帶或輪帶︰ -Conveyor belts or belting:
4010.11 僅以金屬強化者 Reinforced only with metal
4010.11.00 00 7 僅以金屬強化之輸送帶 Conveyor belts or belting KGM 6.8% 免稅Free 12.5% MW0
或輪帶 reinforced only with metal (PA,GT,NI,SV,HN,
NZ,SG)
4010.12 僅以紡織材料強化者 Reinforced only with textile
materials
672 Ch. 40 672

國定稅率
Tariff Rate
碼 Unit 規
4010.12.00 00 6 僅以紡織材料強化之輸 Conveyor belts or belting KGM 6.8% 免稅Free 12.5% MW0
送帶或輪帶 reinforced only with textile (PA,GT,NI,SV,HN,
materials NZ,SG)
4010.19.00 00 9 其他輸送帶或輪帶 Other conveyor belts or KGM 6.8% 免稅Free 12.5% MW0
belting (PA,GT,NI,SV,HN,
NZ,SG)
－傳動帶或輪帶： - Transmission belts or belting
:
4010.31 Ｖ型肋骨紋型之梯形橫 Endless transmission belts of

切面傳動環帶（Ｖ型帶 trapezoidal cross-section(V-
），外圓周長超過 belts), V-ribbed, of an outside
６０公分但不超過 circumference exceeding 60
１８０公分者 cm but not exceeding 180 cm
4010.31.00 00 3 Ｖ型肋骨紋型之梯形橫 Endless transmission belts of KGM 6.8% 免稅Free 12.5% MW0
切面傳動環帶（Ｖ型帶 trapezoidal cross-section(V- (PA,GT,NI,SV,HN,
），外圓周長超過 belts), V-ribbed, of an NZ,SG)
６０公分但不超過 outside circumference
１８０公分者 exceeding 60 cm but not
exceeding 180 cm
4010.32 非Ｖ型肋骨紋型之梯形 Endless transmission belts of

橫切面傳動環帶（Ｖ型 trapezoidal cross-section(V-
帶），外圓周長超過 belts), other than V-ribbed, of
６０公分但不超過 an outside circumference
１８０公分者 exceeding 60 cm but not
exceeding 180 cm
4010.32.00 00 2 非Ｖ型肋骨紋型之梯形 Endless transmission belts of KGM 6.8% 免稅Free 12.5% MW0
橫切面傳動環帶（Ｖ型 trapezoidal cross-section(V- (PA,GT,NI,SV,HN,
帶），外圓周長超過 belts), other than V-ribbed, of NZ,SG)
６０公分但不超過 an outside circumference
１８０公分 exceeding 60 cm but not
exceeding 180 cm
4010.33 Ｖ型肋骨紋型之梯形橫 Endless transmission belts of

切面傳動環帶（Ｖ型帶 trapezoidal cross-section (V-
），外圓周長超過 belts), V-ribbed, of an outside
１８０公分但不超過 circumference exceeding 180
２４０公分者 cm but not exceeding 240 cm
4010.33.00 00 1 Ｖ型肋骨紋型之梯形橫 Endless transmission belts of KGM 6.8% 免稅Free 12.5% MW0
切面傳動環帶（Ｖ型帶 trapezoidal cross-section (V- (PA,GT,NI,SV,HN,
），外圓周長超過 belts), V-ribbed, of an NZ,SG)
１８０公分但不超過 outside circumference
２４０公分者 exceeding 180 cm but not
exceeding 240 cm
4010.34 非Ｖ型肋骨紋型之梯形 Endless transmission belts of

橫切面傳動環帶（Ｖ型 trapezoidal cross-section (V-
帶），外圓周長超過 belts), other than V-ribbed, of
１８０公分但不超過 an outside circumference
exceeding 240 cm
4010.34.00 00 0 非Ｖ型肋骨紋型之梯形 Endless transmission belts of KGM 6.8% 免稅Free 12.5% MW0
橫切面傳動環帶（Ｖ型 trapezoidal cross-section (V- (PA,GT,NI,SV,HN,
帶），外圓周長超過 belts), other tan V-ribbed, of NZ,SG)
１８０公分但不超過 an outside circumference
exceeding 240 cm
673 Ch. 40 673

國定稅率
Tariff Rate
碼 Unit 規
4010.35 同步環帶，外圓周長超 Endless synchronous belts, of

過６０公分但不超過 an outside circumference
１５０公分者 exceeding 60 cm but not
exceeding 150 cm
4010.35.00 00 9 同步環帶，外圓周長超 Endless synchronous belts, of KGM 6.8% 免稅Free 12.5% MW0
過６０公分但不超過 an outside circumference (PA,GT,NI,SV,HN,
１５０公分者 exceeding 60 cm but not NZ,SG)
exceeding 150 cm
4010.36 同步環帶，外圓周長超 Endless synchronous belts, of

過１５０公分但不超過 an outside circumference
１９８公分者 exceeding 150 cm but not
exceeding 198 cm
4010.36.00 00 8 同步環帶，外圓周長超 Endless synchronous belts, of KGM 6.8% 免稅Free 12.5% MW0
過１５０公分但不超過 an outside circumference (PA,GT,NI,SV,HN,
１９８公分者 exceeding 150 cm but not NZ,SG)
exceeding 198 cm
4010.39.00 00 5 其他硫化橡膠製傳動帶 Other transmission belts or KGM 6.8% 免稅Free 12.5% MW0
或輪帶 belting, of vulcanised rubber (PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
4011 新橡膠氣胎 New pneumatic tyres, of rubber
4011.10 小客車（包括旅行車及 Of a kind used on motor cars

賽車）用 (including station wagons and
racing cars)
4011.10.00 新橡膠氣胎，小客車 New pneumatic tyres, of 10% 免稅Free 20%

（包括旅行車及賽車 rubber, of a kind used on (PA,GT,NI,SV,HN,
）用 motor cars (including station CN,NZ) 2% (SG)
wagons and racing cars)
10 5 輻射層輪胎，小客車 Radial tyres, of a kind used PCE T C02

（包括旅行車及賽車 on motor cars (including KGM
）用 station wagons and ra cing
cars)
90 8 其他新橡膠氣胎，小 Other new pneumatic tyres, PCE T C02

客車（包括旅行車及 of rubber, of a kind used on KGM
賽車）用 motor cars (including
station wagons and racing
cars)
4011.20 大客車或貨車用 Of a kind used on buses or

lorries
4011.20.00 新橡膠氣胎，大客車及 New pneumatic tyres, of 10% 免稅Free 20%

貨車用 rubber, of a kind used on (PA,GT,NI,SV,HN,
buses or lorries CN,NZ) 2% (SG)
10 3 輻射層輪胎，大客車 Radial tyres, of a kind used PCE T C01

及貨車用 on buses or lorries KGM
90 6 其他新橡膠氣胎，大 Other new pneumatic tyres, PCE T C01

客車及貨車用 of rubber, of a kind used on KGM
buses or lorries
4011.30 航空用 Of a kind used on aircraft
4011.30.00 00 3 新橡膠氣胎，航空用 New pneumatic tyres, of PCE 免稅Free 免稅Free 2.5% T

rubber, of a kind used on KGM (PA,GT,NI,SV,HN,
aircraft NZ,SG)
674 Ch. 40 674

國定稅率
Tariff Rate
碼 Unit 規
4011.40 機器腳踏車用 Of a kind used on motorcycles
4011.40.00 00 1 新橡膠氣胎，機器腳踏 New pneumatic tyres, of PCE 10% 免稅Free 12.5% T C02
車用 rubber, of a kind used on KGM (PA,GT,NI,SV,HN,
motorcycles NZ) 2% (SG)
4011.50 腳踏車用 Of a kind used on bicycles
4011.50.00 00 8 新橡膠氣胎，腳踏車用 New pneumatic tyres, of PCE 5% 免稅Free 12.5%

rubber, of a kind used on KGM (PA,GT,NI,SV,HN,
bicycles CN,NZ,SG)
4011.70 供農業或森林車及機械 Of a kind used on agricultural

之用者 or forestry vehicles and
machines
4011.70.10 00 2 具有「鯡骨」或類似面 Having a ""herring-bone"" or PCE 10% 免稅Free 12.5% T*

紋，供農業或森林車及 similar tread, of a kind used KGM (PA,GT,NI,SV,HN,
機械之用者 on agricultural or forestry NZ,SG)
vehicles and machines
4011.70.90 00 5 其他新橡膠氣胎，供農 Other new pneumatic tyres, PCE 免稅Free 免稅Free 免稅Free T*
業或森林車及機械之用 of rubber, of a kind used on KGM (PA,GT,NI,SV,HN,
者 agricultural or forestry NZ,SG)
4011.80 供建築、礦業或工業操 Of a kind used on construction,

作車及機械之用 mining or industrial handling
4011.80.10 00 0 具有「鯡骨」或類似面 Having a ""herring-bone"" or PCE 10% 免稅Free 12.5% T*

紋者，供建築、礦業或 similar tread, of a kind used KGM (PA,GT,NI,SV,HN,
工業操作車及機械之用 on construction, mining or NZ,SG)
，且輪圈大小不超過 industrial handling vehicles
６１公分者 and machines and having a
rim size not exceeding 61 cm
4011.80.90 00 3 其他新橡膠氣胎，供建 Other new pneumatic tyres, PCE 10% 免稅Free 12.5% T*
築、礦業或工業操作車 of rubber, of a kind used on KGM (PA,GT,NI,SV,HN,
及機械之用 construction, mining or NZ) 2% (SG)
industrial handling vehicles
and machines
4011.90.00 00 0 其他新橡膠氣胎 Other new pneumatic tyres PCE 10% 免稅Free 12.5% T*
NZ) 2% (SG)
4012 翻修或已使用之橡膠氣胎 Retreaded or used pneumatic

；實心或半實心橡膠輪胎 tyres of rubber; solid or cushion
，輪胎面及輪胎襯帶 tyres, interchangeable tyre treads
and tyre flaps, of rubber
－翻修輪胎 -Retreaded tyres
4012.11 供機動車輛（包括旅行 Of a kind used on motor cars

車及賽車）之用者 (including station wagons and
racing cars)
4012.11.00 00 5 供機動車輛（包括旅行 Of a kind used on motor cars PCE 10% 免稅Free 20% T* MW0
車及賽車）之用者 (including station wagons KGM (PA,GT,NI,SV,HN,
and racing cars) NZ) 2% (SG)
4012.12 供公共汽車或貨車之用 Of a kind used on buses or

者 lorries
675 Ch. 40 675

國定稅率
Tariff Rate
碼 Unit 規
4012.12.00 00 4 供公共汽車或貨車之用 Of a kind used on buses or PCE 10% 免稅Free 12.5% T* MW0
者 lorries KGM (PA,GT,NI,SV,HN,
NZ) 2% (SG)
4012.13 航空用者 Of a kind used on aircraft
4012.13.00 00 3 航空用者 Of a kind used on aircraft PCE 10% 免稅Free 12.5% T*

NZ,SG)
4012.19.00 00 7 其他翻修輪胎 Other retreaded tyres PCE 10% 免稅Free 12.5% T* MW0
NZ) 2% (SG)
4012.20 已使用之氣胎 Used pneumatic tyres
4012.20.10 00 2 機動車輛用已使用之橡 Used pneumatic tyres, of KGM 10% 免稅Free 20% T* MW0
膠氣胎 rubber, for motor vehicles (PA,GT,NI,SV,HN,
NZ) 2% (SG)
4012.20.90 00 5 其他已使用之橡膠氣胎 Other used pneumatic tyre, of KGM 10% 免稅Free 12.5% T* MW0
NZ) 2% (SG)
4012.90.10 00 7 實心或半實心橡膠輪胎 Solid or cushion tyres, KGM 10% 免稅Free 20% T*

及可替換之輪胎面 interchangeable tyre treads, (PA,GT,NI,SV,HN,
of rubber NZ) 2% (SG)
4012.90.20 00 5 輪胎襯帶 Tyre flaps, of rubber KGM 10% 免稅Free 20%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
4013 橡膠內胎 Inner tubes, of rubber
4013.10 小客車（包括旅行車及 Of a kind used on motor cars (

賽車）、大客車或貨車 including station wagons and
用 racing cars ), buses or lorries
4013.10.00 00 5 橡膠內胎，小客車（包 Inner tubes, of rubber, of a PCE 10% 免稅Free 20%

括旅行車及賽車）、大 kind used on motor cars KGM (PA,GT,NI,SV,HN,
客車或貨車用 (including station wagons NZ) 2% (SG)
and racing cars), buses or
lorries
4013.20 腳踏車用 Of a kind used on bicycles
4013.20.00 00 3 橡膠內胎，腳踏車用 Inner tubes, of rubber, of a PCE 5% 免稅Free 12.5%

kind used on bicycles KGM (PA,GT,NI,SV,HN,
NZ,SG)
4013.90.10 00 6 橡膠內胎，機器腳踏車 Inner tubes, of rubber, of a PCE 10% 免稅Free 12.5%

用 kind used on motorcycle KGM (PA,GT,NI,SV,HN,
NZ) 2% (SG)
4013.90.20 00 4 橡膠內胎，航空器用 Inner tubes, of rubber, of a PCE 免稅Free 免稅Free 2.5%

kind used on aircraft KGM (PA,GT,NI,SV,HN,
NZ,SG)
4013.90.30 00 2 橡膠內胎，農耕機用 Inner tubes, of rubber, for PCE 免稅Free 免稅Free 免稅Free
agricultural tractors KGM (PA,GT,NI,SV,HN,
NZ,SG)
4013.90.90 00 9 其他橡膠內胎 Other inner tubes, of rubber PCE 10% 免稅Free 12.5%
NZ) 2% (SG)
676 Ch. 40 676

國定稅率
Tariff Rate
碼 Unit 規
4014 已否帶有硬質橡膠零件之 Hygienic or pharmaceutical

硫化橡膠製衛生及醫藥用 articles ( including teats ), of
品（包括奶嘴），硬質橡 vulcanised rubber other than
膠者除外 hard rubber, with or without
fittings of hard rubber
4014.10 避孕套 Sheath contraceptives
4014.10.00 避孕套 Sheath contraceptives 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 不含殺精劑之衛生套 Condoms, not containing KGM 504
spermicides F03
90 5 其他避孕套 Other sheath contraceptives KGM 504

F03
4014.90.10 00 5 注射器用橡皮球 Bulbs for syringes, rubber KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4014.90.20 00 3 外科用橡膠製品 Medical articles, surgical, KGM 5% 免稅Free 5%
NZ,SG)
4014.90.30 00 1 橡膠製奶嘴 Teats, of rubber KGM 5% 免稅Free 7.5%
(PA,GT,NI,SV,HN,
NZ,SG)
4014.90.40 00 9 乳杯橡皮 Rubber liner (rubber KGM 5% 免稅Free 7.5%
inflation) (PA,GT,NI,SV,HN,
NZ,SG)
4014.90.90 00 8 其他已否帶有硬質橡膠 Other hygienic or KGM 5% 免稅Free 5% 504
零件之硫化橡膠製衛生 pharmaceutical articles, of (PA,GT,NI,SV,HN,
及醫藥用品 vulcanised rubber, with or NZ,SG)
without fitting of hard rubber
4015 穿著用之硫化橡膠製品 Articles of apparel and clothing

（包括手套、併指手套、 accessories ( including gloves,
露指手套）硬質橡膠除外 mittens and mitts), for all
purposes, of vulcanised rubber
other than hard rubber
－手套、併指手套、露 -Gloves, mittens and mitts:

指手套
4015.11 外科手術用者 Surgical
4015.11.00 00 2 手套，外科手術用者 Gloves, surgical NPR 5% 免稅Free 5% 504

NZ,SG)
4015.19.10 00 2 Ｘ光操作人員用手套 Gloves for X-ray operators PCE 5% 免稅Free 5% 504

NZ,SG)
4015.19.90 其他橡膠製手套、併指 Other gloves, mittens and 5% 免稅Free 7.5%
手套、露指手套 mitts, of rubber (PA,GT,NI,SV,HN,
NZ,SG)
10 3 橡膠乳膠製一次性檢 Disposable examination DZN 504
驗手套 gloves, of rubber latex KGM
20 1 防疫用橡膠製手套 Gloves for epidemic NPR

prevention, of rubber KGM
90 6 其他橡膠製手套、併 Other gloves, mittens and DZN C02

指手套、露指手套 mitts, of vulcanised rubber KGM
677 Ch. 40 677

國定稅率
Tariff Rate
碼 Unit 規
4015.90.10 00 4 Ｘ光操作人員用外衣 Overcoats for X-ray KGM 5% 免稅Free 5% 504

operators (PA,GT,NI,SV,HN,
NZ,SG)
4015.90.90 00 7 其他穿著用之硫化橡膠 Other articles of apparel and KGM 5% 免稅Free 7.5%
製品 clothing accessories, for all (PA,GT,NI,SV,HN,
purposes, of vulcanised NZ,SG)
rubber
4016 其他硫化橡膠製品，硬質 Other articles of vulcanised

橡膠者除外 rubber other than hard rubber
4016.10 多孔性橡膠 Of cellular rubber
4016.10.00 00 2 多孔性橡膠製品 Articles of cellular rubber KGM 10% 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.91 地板覆蓋物及蓆 Floor coverings and mats
4016.91.00 00 4 地板覆蓋物及蓆，橡膠 Floor coverings and mats, of KGM 10% 免稅Free 12.5%
製 rubber (PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.92 橡皮擦 Erasers
4016.92.00 00 3 橡皮擦 Erasers KGM 10% 免稅Free 12.5% C01

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.93 密合墊、墊圈及其他封 Gaskets, washers and other

密物 seals
4016.93.10 00 0 汽車用之密合墊、墊圈 Gaskets, washers and other KGM 7.5% 免稅Free 12.5%
及其他封密物 seals, for automobiles (PA,GT,NI,SV,HN,
NZ) 1.5% (SG)
4016.93.20 00 8 非汽車用之密合墊、墊 Gaskets, washers and other KGM 7.5% 免稅Free 12.5%
圈及其他封密物 seals, not for automobiles (PA,GT,NI,SV,HN,
NZ) 1.5% (SG)
4016.94 不論是否可充氣之船用 Boat or dock fenders, whether

或塢用護墊 or not inflatable
4016.94.00 00 1 不論是否可充氣之船用 Boat or dock fenders, KGM 10% 免稅Free 12.5%

或塢用護墊 whether or not inflatable (PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.95 其他可充氣之製品 Other inflatable articles
4016.95.00 00 0 其他可充氣之製品 Other inflatable articles KGM 10% 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.99.10 00 4 補胎膠片 Patches, puncture repair KGM 10% 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
4016.99.30 00 0 橡膠製科學儀器配件 Parts of scientific KGM 7.5% 免稅Free 10%

instruments, of rubber (PA,GT,NI,SV,HN,
NZ,SG)
4016.99.40 00 8 未硬化加硫橡膠製工業 Parts of machinery for KGM 10% 免稅Free 10%
機器配件 industrial use, of unhardened (PA,GT,NI,SV,HN,
vulcanised rubber NZ) 2% (SG)
678 Ch. 40 678

國定稅率
Tariff Rate
碼 Unit 規
4016.99.90 00 7 其他硫化橡膠製品，硬 Other articles of vulcanised KGM 7.5% 免稅Free 12.5%

橡膠者除外 rubber other than hard rubber (PA,GT,NI,SV,HN,
NZ,SG)
4017 任何形狀之硬質橡膠（例 Hard rubber ( for example,
如硬橡膠），包括廢料及 ebonite ) in all forms, including
碎片；硬質橡膠製品 waste and scrap; articles of hard
rubber
4017.00 任何形狀之硬質橡膠 Hard rubber ( for example,

（例如硬橡膠），包括 ebonite ) in all forms,
廢料及碎片；硬質橡膠 including waste and scrap;
製品 articles of hard rubber
4017.00.11 00 0 硬質橡膠廢料及碎片 Waste and scrap, of hard KGM 10% 免稅Free 15%
NZ) 2% (SG)
4017.00.19 00 2 其他任何形狀之硬質橡 Other hard rubber (for KGM 10% 免稅Free 10%
膠（例如硬橡膠） example, ebonite) in all (PA,GT,NI,SV,HN,
forms NZ) 2% (SG)
4017.00.20 硬質橡膠製品 Articles of hard rubber 10% 免稅Free 12.5%

(PA,GT,NI,SV,HN,
NZ) 2% (SG)
10 7 硬質橡膠滾筒 Roll hardened rubber KGM
90 0 其他硬質橡膠製品 Other articles of hard KGM

rubber
679 Ch. 40 679

第８類　 SECTION VIII
生皮、皮革、毛皮及其製品；鞍具及輓具；旅 RAW HIDES AND SKINS, LEATHER, FURSKINS
行用物品、手提袋及其類似容器；動物腸線製 AND ARTICLES THEREOF; SADDLERY AND
品（蠶腸線除外）。 HARNESS; TRAVEL GOODS, HANDBAGS AND
SIMILAR CONTAINERS; ARTICLES OF ANIMAL
GUT (OTHER THAN SILK-WORM GUT)
第４１章　 CHAPTER 41
生皮（毛皮除外）及皮革 RAW HIDES AND SKINS (OTHER THAN FURSKINS)
AND LEATHER
（甲）生皮之削片及類似廢品（第0511節）； (a) Parings or similar waste, of raw hides or skins (heading
05.11);
（乙）第0505或6701節之帶羽毛或絨毛之鳥皮或部分鳥 (b) Birdskins or parts of birdskins, with their feathers or down,
皮；或 of heading 05.05 or 67.01; or
（丙）生、鞣製或硝製之帶毛生皮（第43章），但下開動 (c) Hides or skins, with the hair or wool on, raw, tanned or
物之帶毛生皮則歸入第41章：牛類（包括水牛）、 dressed (Chapter 43); the following are, however, to be
馬類、綿羊及小羊（阿斯特拉堪、尾寬種、卡拉卡 classified in Chapter 41, namely, raw hides and skins with
爾、波斯及類似之小羊以及印度、中國、蒙古與西 the hair or wool on, of bovine animals (including buffalo),
藏在內所產之小羊除外）山羊及小山羊（葉門、蒙 of equine animals, of sheep or lambs (except Astrakhan,
古或西藏所產之山羊及小山羊除外）、豬（包括美 Broadtail, Caracul, Persian or similar lambs, Indian,
洲野豬）、羚羊、瞪羚羊、駱駝（包括單峰駱 Chinese, Mongolian or Tibetan lambs), of goats or kids
駝）、馴鹿、麋鹿、鹿、洛鹿或狗。 (except Yemen, Mongolian or Tibetan goats and kids), of
swine (including peccary), of chamois, of gazelle of
camels (including dromedaries), of reindeer, of elk, of
deer, of roebucks or of dogs.
二、 2.-
（甲）第4104至4106節不涵蓋已經過可逆鞣製（包括預 (a) Headings 41.04 to 41.06 do not cover hides and skins
鞣）處理之皮（視情況歸列第4101至4103節）。 which have undergone a tanning (including pre-tanning)
process which is reversible (headings 41.01 to 41.03, as
the case may be).
（乙）第4104至4106節所稱「坯皮革」包括在乾燥前已再 (b) For the purposes of headings 41.04 to 41.06, the term
鞣製、染色或加脂之皮。 “crust” includes hides and skins that have been
retanned, coloured or fat-liquored (stuffed) prior to drying.
三、本分類所稱組合皮僅以第4115節所述之物為限。 3.- Throughout the Nomenclature the expression “
composition leather ” means only substances of the kind
referred to in heading 41.15.
680 Ch. 41 680

國定稅率
Tariff Rate
碼 Unit 規
4101 牛（包括水牛）及馬類動 Raw hides and skins of bovine

物之皮（生鮮、鹽漬、乾 (including buffalo) or equine
、灰漬、酸漬或以其他方 animals (fresh, or salted, dried,
法保存，但未鞣製、羊皮 limed, pickled or otherwise
紙法製、或進一步處理者 preserved, but not tanned,
），不論是否去毛或剖層 parchment-dressed or further
prepared), whether or not
dehaired or split
4101.20 整張生皮，未剖層，簡 Whole hides and skins, unsplit,

單乾燥者每張不超過 of a weight per skin not
８公斤，鹽乾者每張不 exceeding 8 kg when simply
超過１０公斤，生鮮、 dried, 10 kg when dry-salted,
鹽濕或以其他方法保存 or 16 kg when fresh, wet-
者每張不超過１６公斤 salted or otherwise preserved
4101.20.00 整張生皮，未剖層，簡 Whole hides and skins, 免稅Free 免稅Free 免稅Free

單乾燥者每張不超過 unsplit, of a weight per skin (PA,GT,NI,SV,HN,
８公斤，鹽乾者每張不 not exceeding 8 kg when NZ,SG)
超過１０公斤，生鮮、 simply dried, 10 kg when
鹽濕或以其他方法保存 dry-salted, or 16 kg when
者每張不超過１６公斤 fresh, wet-salted or otherwise
preserved
10 4 經可逆性預鞣處理之 Whole bovine skin, had KGM

整張不帶毛牛皮，未 undergone a pre-tanning
剖層，每張面積不超 process which is reversible,
過２８平方英尺 without hair on, unsplit, of
（２．６平方公尺） a unit surface area not
exceeding 28 square feet
(2.6 square meter)
90 7 其他整張生皮，未剖 Other whole hides and KGM B01

層，簡單乾燥者每張 skins, unsplit, of a weight
不超過８公斤，鹽乾 per skin not exceeding 8 kg
者每張不超過１０公 when simply dried, 10 kg
斤，生鮮、鹽濕或以 when dry-salted, or 16 kg
其他方法保存者每張 when fresh, wet-salted or
otherwise preserved
不超過１６公斤
4101.50 整張超過１６公斤之皮 Whole hides and skins, of a

weight exceeding 16 kg
4101.50.00 00 9 整張超過１６公斤之皮 Whole hides and skins, of a KGM 免稅Free 免稅Free 免稅Free B01
weight exceeding 16 kg (PA,GT,NI,SV,HN,
NZ,SG)
4101.90 其他，包括整張背皮、 Other, including butts, bends
半張背皮、腹部皮 and bellies.
4101.90.00 00 1 其他，包括整張背皮、 Other, including butts, bends KGM 免稅Free 免稅Free 免稅Free B01
半張背皮、腹部皮 and bellies. (PA,GT,NI,SV,HN,
NZ,SG)
4102 綿羊或小綿羊生皮（生鮮 Raw skins of sheep or lambs
、鹽漬、乾、灰漬、酸漬 (fresh, or salted, dried, limed,
或以其他方法保存，但未 pickled or otherwise preserved,
鞣製、羊皮紙法製或進一 but not tanned, parchment-
步處理者），不論是否帶 dressed, or further prepared),
毛或剖層，本章註一（丙 whether or not with wool on or
split, other than those excluded
）不包括者除外
by Note 1(c) to this Chapter
4102.10 帶毛 With wool on
681 Ch. 41 681

國定稅率
Tariff Rate
碼 Unit 規
4102.10.00 00 7 帶毛綿羊或小綿羊生皮 Raw skins of sheep or lambs KGM 免稅Free 免稅Free 免稅Free B01
（生鮮、鹽漬、乾、灰 (fresh, or salted, dried, limed, (PA,GT,NI,SV,HN,
漬、酸漬或以其他方法 pickled or otherwise NZ,SG)
保存，但未鞣製，羊皮 preserved, but not tanned ,
紙法製或進一步處理者 parchment-dressed, or further
），不論是否剖層 prepared), with wool on,
whether or not split
－不帶毛者︰ -Without wool on :
4102.21 酸漬者 Pickled
4102.21.00 00 4 不帶毛酸漬綿羊或小綿 Pickled skins of sheep or KGM 免稅Free 免稅Free 免稅Free

羊生皮 lambs, without wool on (PA,GT,NI,SV,HN,
NZ,SG)
4102.29.00 其他方法保存之不帶毛 Raw skins of sheep or lambs, 免稅Free 免稅Free 免稅Free

綿羊或小綿羊生皮，不 otherwise preserved, without (PA,GT,NI,SV,HN,
論是否剖層 wool on, whether or not split NZ,SG)
30 0 不帶毛灰漬綿羊、小 Limed skins of sheep or KGM

綿羊生皮 lambs, without wool on
90 7 其他方法保存之不帶 Raw skins of sheep or KGM B01

毛綿羊、小綿羊生皮 lambs, otherwise preserved,
without wool on
4103 其他生皮（生鮮、鹽漬、 Other raw hides and skins

乾、灰漬、酸漬或以其他 (fresh, or salted, dried, limed,
方法保存，但未鞣製、羊 pickled or otherwise preserved,
皮紙法製或進一步處理者 but not tanned, parchment-
），不論是否去毛或剖層 dressed or further prepared),
，本章註－（乙）或（丙 whether or not dehaired or split,
other than those excluded by
）不包括者除外
Note 1 (b) or 1 (c) to this
Chapter
4103.20 爬蟲動物生皮 Of reptiles
4103.20.00 爬蟲動物生皮 Raw skins of reptiles 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 乾蛇生皮 Dried raw skins of snake KGM
90 5 其他爬蟲動物生皮 Other raw skins of reptiles KGM
4103.30 豬皮 Of swine
4103.30.00 00 2 豬皮 Of swine KGM 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
4103.90.00 其他生皮 Raw hides and skins of other 免稅Free 免稅Free 免稅Free
animals (PA,GT,NI,SV,HN,
NZ,SG)
11 6 生鮮鯨魚皮、鯊魚皮 Skins of whale or shark, KGM
fresh
12 5 生鮮鹿皮 Fresh skins of deer KGM B01
13 4 生鮮山甲皮 Fresh skins of armadillo KGM
14 3 生鮮犀牛皮 Skins of rhinocero, fresh KGM B01
682 Ch. 41 682

國定稅率
Tariff Rate
碼 Unit 規
19 8 生鮮其他動物生皮 Hides and skins of other KGM B01

animals, fresh
21 4 鹽漬豬皮 Skins of swine, salted KGM B01
22 3 鹽漬鯨魚、鯊魚皮 Skins of whale or shark, KGM

salted
23 2 鹽漬鹿皮 Skins of deer, salted KGM B01
24 1 鹽漬山甲皮 Skins of armadillo, salted KGM
25 0 鹽漬犀牛皮 Skins of rhinocero, salted KGM B01
29 6 鹽漬其他動物生皮 Raw hides and skins of KGM B01

other animals, salted
31 2 乾鯨魚、鯊魚皮 Skins of whale or shark, KGM

dried
32 1 乾鹿皮 Dried skins of deer KGM B01
33 0 乾犀牛皮 Skins of rhinocero, dried KGM B01
34 9 乾象皮（包括中藥用 Dried skins of elephatis KGM 502

） corium (including for B01
Chinese drugs)
39 4 乾其他動物生皮 Raw hides and skins of KGM B01

other animals, dried
41 0 灰漬或酸漬鹿皮 Skins of deer, limed or KGM

pickled
42 9 灰漬或酸漬山甲皮 Skins of armadillo, limed or KGM

pickled
43 8 灰漬或酸漬犀牛皮 Skins of rhinocero, limed or KGM

pickled
49 2 灰漬或酸漬其他動物 Hides and skins of other KGM

皮 animals, limed or pickled
91 9 其他方法保存之犀牛 Skins of rhinocero, KGM B01

皮 otherwise preserved
99 1 其他方法保存之其他 Raw hides and skins of KGM B01

動物生皮 other animals, otherwise
preserved
4104 不帶毛之牛（包括水牛 Tanned or crust hides and skins

）、馬類動物鞣製皮革或 of bovine (including buffalo) or
胚皮革，不論是否剖層 equine animals, without hair on,
，但未進一步處理者 whether or not split, but not
further prepared.
－濕皮革（包括濕藍皮 - In the wet state (including

革）： wet-blue) :
4104.11 全粒面，未剖層皮革 Full grains, unsplit; grain splits

；粒面剖層皮革
683 Ch. 41 683

國定稅率
Tariff Rate
碼 Unit 規
4104.11.10 00 2 整張不帶毛濕牛皮革 Whole bovine skin leather, in KGM 免稅Free 免稅Free 5%

（不包括濕藍皮革 the wet state (excluding wet- (LDCs,PA,GT,NI,S
），每張面積不超過 blue), without hair on, full V,HN,NZ,SG)
２８平方英尺 grain unsplits and grain
（２．６平方公尺 splits, of a unit surface area
），全粒面未剖層及粒 not exceeding 28 square feet
(2.6 square meter)
面剖層者
4104.11.90 00 5 其他濕皮革（包括濕藍 Other leather, in the wet state KGM 免稅Free 免稅Free 5%
皮革），全粒面未剖層 (including wet-blue), full (PA,GT,NI,SV,HN,
及粒面剖層者 grain unsplits and grain splits NZ,SG)
4104.19.10 00 4 其他整張不帶毛濕牛皮 Other whole bovine skin KGM 免稅Free 免稅Free 5%

革（不包括濕藍皮革 leather, in the wet state (LDCs,PA,GT,NI,S
），每張面積不超過 (excluding wet-blue), without V,HN,NZ,SG)
２８平方英尺 hair on, of a unit surface area
（２．６平方公尺） not exceeding 28 square feet
(2.6 square meter)
4104.19.90 00 7 其他濕皮革（包括濕藍 Other leather in the wet state KGM 免稅Free 免稅Free 5%
皮革） (including wet-blue) (PA,GT,NI,SV,HN,
NZ,SG)
－乾皮革（胚皮革）： - In the dry state (crust) :
4104.41 全粒面，未剖層皮革 Full grains, unsplit; grain splits

；粒面剖層皮革
4104.41.10 00 6 整張不帶毛牛（包括水 whole bovine (including KGM 免稅Free 免稅Free 5%

牛）乾皮革（胚皮革 buffalo) skin leather, in the (LDCs,PA,GT,NI,S
），每張面積不超過 dry state (crust), without hair V,HN,NZ,SG)
２８平方英尺 on, of a unit surface area not
（２．６平方公尺 exceeding 28 square feet (2.6
），全粒面及粒面剖層 square meter), full grain
unsplits and grain splits
者
4104.41.90 00 9 其他不帶毛牛（包括水 Other bovine (including KGM 2.5% 免稅Free 5%
牛）及馬類動物乾皮革 buffalo) or equine animals (LDCs,PA,GT,NI,S
（胚皮革），全粒面及 skin leather, in the dry state V,HN,NZ,SG)
粒面剖層者 (crust), without hair on, full
grain unsplits and grain splits
4104.49.10 00 8 其他整張不帶毛牛（包 Other whole bovine KGM 免稅Free 免稅Free 5%

括水牛）乾皮革（胚皮 (including buffalo) skin (LDCs,PA,GT,NI,S
革），每張面積不超過 leather, in the dry state V,HN,NZ,SG)
２８平方英尺 (crust), without hair on, of a
（２．６平方公尺 unit surface area not
），不論是否剖層 exceeding 28 square feet (2.6
square meter), whether or not
split
4104.49.90 00 1 其他不帶毛牛（包括水 Other bovine (including KGM 2.5% 免稅Free 5%

牛）及馬類動物乾皮革 buffalo) or equine animals (LDCs,PA,GT,NI,S
（胚皮革），不論是否 skin leather, in the dry state V,HN,NZ,SG)
剖層 (crust), without hair on,
whether or not split
4105 不帶毛之綿羊或小綿羊鞣 Tanned or crust skins of sheep

製皮革或胚皮革，不論是 or lambs, without wool on,
否剖層，但未進一步處理 whether or not split, but not
者 further prepared.
4105.10 濕皮革（包括濕藍皮革 In the wet state (including wet-

） blue)
684 Ch. 41 684

國定稅率
Tariff Rate
碼 Unit 規
4105.10.00 00 4 不帶毛之綿羊或小綿羊 Sheep or lamb skin leather, KGM 免稅Free 免稅Free 免稅Free
鞣製濕皮革（包括濕藍 in the wet state (including (PA,GT,NI,SV,HN,
皮），不論是否剖層 wet-blue) , without wool on, NZ,SG)
，但未進一步處理者。 whether or not split, but not
further prepared.
4105.30 乾皮革（胚皮革） In the dry state (crust)
4105.30.00 00 0 不帶毛之綿羊或小綿羊 Sheep or lamb skin leather, KGM 1.5% 免稅Free 5%

鞣製乾皮革（胚皮革 in the dry state (crust), (LDCs,PA,GT,NI,S
），不論是否剖層，但 without wool on, whether or V,HN,NZ,SG)
未進一步處理者。 not split, but not further
prepared
4106 不帶毛其他動物鞣製皮革 Tanned or crust hides and skins

或胚皮革，不論是否剖層 of other animals, without wool
，但未進一步處理者 or hair on, whether or not split,
but not further prepared.
－山羊或小山羊皮革： - Of goats or kids :

） blue)
4106.21.00 00 0 不帶毛山羊或小山羊濕 Goat or kid skin leather, in KGM 免稅Free 免稅Free 免稅Free
皮革（包括濕藍皮革 the wet state (including wet- (PA,GT,NI,SV,HN,
），不論是否剖層，但 blue) , without hair on, NZ,SG)
未進一步處理者。 whether or not split, but not
further prepared
4106.22.00 00 9 不帶毛山羊或小山羊乾 Goat or kid skin leather, in KGM 2.5% 免稅Free 5%

皮革（胚皮革），不論 the dry state (crust), without (LDCs,PA,GT,NI,S
是否剖層，但未進一步 hair on, whether or not split, V,HN,NZ,SG)
處理者 but not further prepared
－豬皮革： - Of swine :

） blue)
4106.31.10 00 6 不帶毛豬濕藍皮革，不 Swine wet-blue leather, KGM 免稅Free 免稅Free 免稅Free

論是否剖層，但未進一 without hair on, whether or (PA,GT,NI,SV,HN,
步處理者 not split, but not further NZ,SG)
prepared
4106.31.90 00 9 其他不帶毛豬濕皮革 Other swine skin leather, in KGM 免稅Free 免稅Free 免稅Free
，不論是否剖層，但未 the wet state , without hair (PA,GT,NI,SV,HN,
進一步處理者 on, whether or not split, but NZ,SG)
not further prepared
4106.32.00 00 7 不帶毛豬乾皮革（胚皮 Swine skin leather, in the dry KGM 2.5% 免稅Free 5%
革），不論是否剖層 state (crust), without hair on, (PA,GT,NI,SV,HN,
，但未進一步處理者 whether or not split, but not NZ,SG)
further prepared
4106.40 爬蟲動物皮革 Of reptiles
4106.40.10 00 5 植物預鞣之不帶毛爬蟲 Reptiles skin leather, KGM 免稅Free 免稅Free 免稅Free

動物皮革，不論是否剖 vegetable pre-tanned, without (PA,GT,NI,SV,HN,
層，但未進一步處理者 hair on, whether or not split, NZ,SG)
but not further prepared
685 Ch. 41 685

國定稅率
Tariff Rate
碼 Unit 規
4106.40.20 00 3 不帶毛爬蟲動物濕藍皮 Reptiles wet-blue leather, KGM 免稅Free 免稅Free 免稅Free

革，不論是否剖層，但 without hair on, whether or (PA,GT,NI,SV,HN,
未進一步處理者 not split, but not further NZ,SG)
prepared
4106.40.90 00 8 其他不帶毛爬蟲動物皮 Other reptiles skin leather, KGM 2.5% 免稅Free 5%

革，不論是否剖層，但 without hair on, whether or (PA,GT,NI,SV,HN,
未進一步處理者 not split, but not further NZ,SG)
prepared
－其他： - Other:

） blue)
4106.91.10 00 3 不帶毛其他動物濕藍皮 Other animals wet-blue KGM 免稅Free 免稅Free 免稅Free

革，不論是否剖層，但 leather, without hair on, (PA,GT,NI,SV,HN,
未進一步處理者 whether or not split, but not NZ,SG)
further prepared
4106.91.90 00 6 不帶毛其他動物濕皮革 Other animals skin leather, in KGM 免稅Free 免稅Free 免稅Free
，不論是否剖層，但未 the wet state , without hair (LDCs,PA,GT,NI,S
進一步處理者 on, whether or not split, but V,HN,NZ,SG)
not further prepared
4106.92.00 00 4 不帶毛其他動物乾皮革 Other animals skin leather, in KGM 2.5% 免稅Free 5%

（胚皮革），不論是否 the dry state (crust), without (LDCs,PA,GT,NI,S
剖層，但未進一步處理 hair on, whether or not split, V,HN,NZ,SG)
者 but not further prepared
4107 不帶毛之牛（包括水牛 Leather further prepared after

）、馬類動物鞣製皮革或 tanning or crusting, including
胚皮革（包括以羊皮紙法 parchment-dressed leather, of
製作皮革），已進一步處 bovine (including buffalo) or
理者，不論是否剖層，第 equine animals, without hair on,
４１１４節所列者除外 whether or not split, other than
leather of heading 41.14.
－整張皮革： - Whole hides and skins :
4107.11 全粒面，未剖層 Full grains, unsplit
4107.11.10 00 9 整張不帶毛之牛（包括 Whole bovine (including KGM 免稅Free 免稅Free 5%

水牛）皮革，全粒面未 buffalo) skin leather, without (LDCs,PA,GT,NI,S
剖層者，每張面積不超 hair on, of a unit surface area V,HN,NZ,SG)
過２８平方英尺 not exceeding 28 square feet
（２．６平方公尺） (2.6 square meter), full grain
unsplit
4107.11.90 00 2 其他整張不帶毛之牛 Other whole leather further KGM 2.5% 免稅Free 5%

（包括水牛）、馬類動 prepared after tanning or (LDCs,PA,GT,NI,S
物鞣製皮革或胚皮革 crusting, including V,HN,NZ,SG)
（包括以羊皮紙法製作 parchment-dressed leather, of
皮革）已進一步處理 bovine (including buffalo) or
，全粒面未剖層者，第 equine animals, without hair
on, full grains, unsplit, other
４１１４節所列者除外
than leather of heading 41.14
4107.12 粒面剖層 Grain splits
686 Ch. 41 686

國定稅率
Tariff Rate
碼 Unit 規
4107.12.10 00 8 整張不帶毛之牛（包括 Whole bovine (including KGM 免稅Free 免稅Free 5%

水牛）皮革，粒面剖層 buffalo) skin leather, without (LDCs,PA,GT,NI,S
，每張面積不超過 hair on, of a unit surface area V,HN,NZ,SG)
２８平方英尺 not exceeding 28 square feet
（２．６平方公尺） (2.6 square meter), grain
splits
4107.12.90 00 1 其他不帶毛之牛（包括 Other whole leather further KGM 2.5% 免稅Free 5%

水牛）、馬類動物鞣製 prepared after tanning or (LDCs,PA,GT,NI,S
皮革或胚皮革（包括以 crusting, including V,HN,NZ,SG)
羊皮紙法製作皮革）已 parchment-dressed leather, of
進一步處理，粒面剖層 bovine (including buffalo) or
者，第４１１４節所列 equine animals, without hair
on, grain splits, other than
者除外
leather of heading 41.14
4107.19.10 00 1 其他整張不帶毛之牛 Other whole bovine KGM 免稅Free 免稅Free 5%

（包括水牛）皮革，每 (including buffalo) skin (LDCs,PA,GT,NI,S
張面積不超過２８平方 leather, without hair on, of a V,HN,NZ,SG)
英尺（２．６平方公尺 unit surface area not
） exceeding 28 square feet (2.6
square meter)
4107.19.90 00 4 其他整張不帶毛之牛 Other whole leather further KGM 2.5% 免稅Free 5%

（包括水牛）、馬類動 prepared after tanning or (LDCs,PA,GT,NI,S
物鞣製皮革或胚皮革 crusting, including V,HN,NZ,SG)
（包括以羊皮紙法製作 parchment-dressed leather, of
皮革）已進一步處理 bovine (including buffalo) or
，第４１１４節所列者 equine animals, without hair
on, other than leather of
除外
heading 41.14
－其他，包括邊皮革： - Other, including sides :
4107.91 全粒面，未剖層 Full grains, unsplit
4107.91.00 00 4 其他不帶毛之牛（包括 Other leather further prepared KGM 2.5% 免稅Free 5%

水牛）、馬類動物鞣製 aftre tanning or crusting, (LDCs,PA,GT,NI,S
皮革或胚皮革（包括邊 including side leathers and V,HN,NZ,SG)
皮革及以羊皮紙法製作 parchment-dressed leather, of
皮革），已進一步處理 bovin (including buffalo) or
，全粒面未剖層者，第 equine animals, without hair
on, full grains, unsplit, other
4107.92 粒面剖層 Grain splits

水牛）、馬類動物鞣製 after tanning or crusting, (LDCs,PA,GT,NI,S
皮革），已進一步處理 bovine (including buffalo) or
，粒面剖層者，第 equine animals, without hair
on, grain splits, other than
leather of heading 41.14
687 Ch. 41 687

國定稅率
Tariff Rate
碼 Unit 規

水牛）、馬類動物鞣製 after tanning or crusting, (LDCs,PA,GT,NI,S
皮革），已進一步處理 bovine (including buffalo) or
者，不論是否剖層，第 equine animals, without hair
on, whether or not split, other
4112 不帶毛之綿羊或小綿羊鞣 Leather further prepared after

製皮革或胚皮革（包括以 tanning or crusting, including
羊皮紙法製作皮革），已 parchment-dressed leather, of
進一步處理者，不論是否 sheep or lamb, without wool on,
剖層，第４１１４節所列 whether or not split, other than
者除外 leather of heading 41.14.
4112.00 不帶毛之綿羊或小綿羊 Leather further prepared after

鞣製皮革或胚皮革（包 tanning or crusting, including
括以羊皮紙法製作皮革 parchment-dressed leather, of
），已進一步處理者 sheep or lamb, without wool
，不論是否剖層，第 on, whether or not split, other
４１１４節所列者除外 than leather of heading 41.14.
4112.00.00 00 7 不帶毛之綿羊或小綿羊 Leather further prepared after KGM 1.5% 免稅Free 5%

鞣製皮革或胚皮革（包 tanning or crusting, including (LDCs,PA,GT,NI,S
括以羊皮紙法製作皮革 parchment-dressed leather, of V,HN,NZ,SG)
），已進一步處理者 sheep or lamb, without wool
４１１４節所列者除外 than leather of heading 41.14
4113 不帶毛之其他動物鞣製皮 Leather further prepared after

革或胚皮革（包括以羊皮 tanning or crusting, including
紙法製作皮革），已進一 parchment-dressed leather, of
步處理者，不論是否剖層 other animals, without wool or
，第４１１４節所列者除 hair on, whether or not split,
外 other than leather of heading
41.14.
4113.10 山羊皮革及小山羊皮革 Of goats or kids
4113.10.00 00 4 不帶毛之山羊或小山羊 Leather further prepared after KGM 2.5% 免稅Free 5%

鞣製皮革或胚皮革（包 tanning or crusting, including (LDCs,PA,GT,NI,S
括以羊皮紙法製作皮革 parchment-dressed leather, of V,HN,NZ,SG)
），已進一步處理者 goats or kids, without hair
4113.20 豬皮革 Of swine
4113.20.00 00 2 不帶毛之豬鞣製皮革或 Leather further prepared after KGM 2.5% 免稅Free 5%

胚皮革（包括以羊皮紙 tanning or crusting, including (PA,GT,NI,SV,HN,
法製作皮革），已進一 parchment-dressed leather, of NZ,SG)
步處理者，不論是否剖 swine, without hair on,
層，第４１１４節所列 whether or not split, other
者除外 than leather of heading 41.14
4113.30 爬蟲動物皮革 Of reptiles
4113.30.00 00 0 不帶毛之爬蟲動物鞣製 Leather further prepared after KGM 2.5% 免稅Free 5%

皮革或胚皮革（包括以 tanning or crusting, including (PA,GT,NI,SV,HN,
羊皮紙法製作皮革 parchment-dressed leather, of NZ,SG)
），已進一步處理者 reptiles, without hair on,
，不論是否剖層，第 whether or not split, other
688 Ch. 41 688

國定稅率
Tariff Rate
碼 Unit 規
4113.90.00 00 7 不帶毛之其他動物鞣製 Leather further prepared after KGM 2.5% 免稅Free 5%

皮革或胚皮革（包括以 tanning or crusting, including (LDCs,PA,GT,NI,S
羊皮紙法製作皮革 parchment-dressed leather, of V,HN,NZ,SG)
），已進一步處理者 other animals, without hair
4114 油鞣皮革（包括混製油鞣 Chamois (including combination

皮革）；漆皮及貼合漆皮 chamois) leather; patent leather
；敷金屬皮革 and patent laminated leather;
metallised leather.
4114.10 油鞣皮革（包括混製油 Chamois (including

鞣皮革） combination chamois) leather
4114.10.00 00 3 油鞣皮革（包括混製油 Chamois (including KGM 2.5% 免稅Free 5%

鞣皮革） combination chamois) leather (PA,GT,NI,SV,HN,
NZ,SG)
4114.20 漆皮及貼合漆皮；敷金 Patent leather and patent
屬皮革 laminated leather; metallised
leather
4114.20.00 00 1 漆皮及貼合漆皮；敷金 Patent leather and patent KGM 2.5% 免稅Free 5%

屬皮革 laminated leather; metallised (PA,GT,NI,SV,HN,
leather NZ,SG)
4115 以皮革或皮革纖維為主要 Composition leather with a basis

成分之組合皮革，成塊、 of leather or leather fibre, in
張或條，不論是否成捲者 slabs, sheets or strip, whether or
；皮革或組合皮之削片及 not in rolls; parings and other
其他廢料，不適於製造皮 waste of leather or of
製品者；皮末、皮粉 composition leather, not suitable
for the manufacture of leather
articles; leather dust, powder
and flour
4115.10 以皮革或皮革纖維為主 Composition leather with a

要成分之組合皮革，成 basis of leather or leather fibre,
塊、張或條，不論是否 in slabs, sheets or strip,
成捲者 whether or not in rolls
4115.10.00 00 2 以皮革或皮革纖維為主 Composition leather with a KGM 2.5% 免稅Free 5%

要成分之組合皮革，成 basis of leather or leather (LDCs,PA,GT,NI,S
塊、張或條，不論是否 fibre, in slabs, sheets or strip, V,HN,NZ,SG)
成捲者 whether or not in rolls
4115.20 皮革之削片及其他皮革 Parings and other waste of

或組合皮廢料，不適於 leather or of composition
製造皮製品者；皮末、 leather, not suitable for the
皮粉 manufacture of leather articles;
leather dust, powder and flour
4115.20.00 00 0 皮革之削片及其他皮革 Parings and other waste of KGM 2.5% 免稅Free 5%

或組合皮廢料，不適於 leather or of composition (PA,GT,NI,SV,HN,
製造皮製品者；皮末、 leather, not suitable for the NZ,SG)
皮粉 manufacture of leather
articles; leather dust, powder
and flour
689 Ch. 41 689

第４２章　 CHAPTER 42
皮革製品；鞍具及輓具；旅行用物品、手提袋 ARTICLES OF LEATHER; SADDLERY AND
及類似容器；動物腸線（蠶腸線除外）製品 HARNESS; TRAVEL GOODS, HANDBAGS AND
SIMILAR CONTAINERS; ARTICLES OF ANIMAL
GUT (OTHER THAN SILK-WORM GUT)
一、本章所稱「皮革」包含油鞣皮革（包括混製油鞣皮革 1.- For the purposes of this Chapter, the term “leather”
）、漆皮、貼合漆皮及敷金屬皮革。 includes chamois (including combination chamois)
leather, patent leather, patent laminated leather and
metallised leather.
（甲）用作外科縫線之已消毒腸線或類似已消毒材料（第 (a) Sterile surgical catgut or similar sterile suture materials
3006節）； (heading 30.06);
（乙）以毛皮或人造毛皮作裡或作面（僅作為緣飾者除 (b) Articles of apparel or clothing accessories (except gloves,
外）之衣著物之附屬品（手套、併指手套、露指手 mittens and mitts), lined with furskin or artificial fur or to
套除外）（第4303或4304節）； which furskin or artificial fur is attached on the outside
except as mere trimming (heading 43.03 or 43.04);
（丙）已製網（第5608節）； (c) Made up articles of netting (heading 56.08);
（丁）第64章之物品； (d) Articles of Chapter 64;
（戊）第65章之帽類或其零件； (e) Headgear or parts thereof of Chapter 65;
（已）第6602節之鞭、馬鞭或其他物品； (f) Whips, riding-crops or other articles of heading 66.02;
（庚）第71章之物品〔例如袖扣、手鐲及其他仿首飾（第 (g) Cuff-links, bracelets or other imitation jewellery (heading
7117節）〕； 7117);
（辛）輓具之配件或裝飾品，諸如個別之馬鐙、馬勒、馬 (h) Fittings or trimmings for harness, such as stirrups, bits,
用銅器及帶釦（通常歸入第15類）； horse brasses and buckles, separately presented (generally
Section XV);
（壬）絃線、製鼓用皮及其類似品，或其他樂器零件（第 (ij) Strings, skins for drums or the like, or other parts of
9209節）； musical instruments (heading 92.09);
（癸）第94章之物品（例如家具、燈及照明配件）； (k) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings);
（子）第95章之物品（例如玩具、遊戲品、運動用具）； (l) Articles of Chapter 95 (for example, toys, games, sports
或 requisites); or
（丑）第9606節之鈕釦、按釦、撳釦、飾釦、鈕釦模或該 (m) Buttons, press-fasteners, snap-fasteners, press-studs, button
類物品之其他零件，鈕釦坯。 moulds or other parts of these articles, button blanks, of
heading 96.06.
三、 3.-
（甲）除上列註二所規定者外，第4202節亦不包括下列各 (a) In addition to the provisions of Note 2 above, heading
項： 42.02 does not cover :
（1）塑膠布製之提袋，有手把者，不論是否有印 (1) Bags made of sheeting of plastics, whether or not
刷，並非設計供長期使用者（第3923節）； printed, with handles, not designed for prolonged use
(heading 39.23);
（2）編結材料製品（第4602節）。 (2) Articles of plaiting materials (heading 46.02).
（乙）第4202及4203節之物品，其含有貴金屬或包貴金屬 (b) Articles of headings 42.02 and 42.03 which have parts of
之金屬、珍珠或養珠、寶石或半寶石（天然、合成 precious metal or metal clad with precious metal, of
或再造）等配件者，即使此等配件超過作為小配件 natural or cultured pearls, of precious or semi-precious
或小裝飾，但此等配件尚不構成該物品之主要特性 stones (natural, synthetic or reconstructed) remain
者，仍應歸入這些節，惟此等配件若構成該物品之 classified in those headings even if such parts constitute
主要特性，則該物品應歸入第71章。 more than minor fittings or minor ornamentation, provided
that these parts do not give the articles their essential
character. If, on the other hand, the parts give the articles
their essential character, the articles are to be classified in
Chapter 71.
四、第4203節所稱「衣著物及服飾附屬品」亦包括手套、 4.- For the purposes of heading 42.03, the expression “
併指手套、露指手套（包括運動用或保護用）、裙及 articles of apparel and clothing accessories ” applies,
其他保護性衣著、束帶、帶、肩帶及腕帶，但不包括 inter alia, to gloves, mittens and mitts (including those for
錶帶（第9113節）。 sport or for protection), aprons and other protective
clothing, braces, belts, bandoliers and wrist straps, but
690 Ch. 42 690
excluding watch straps (heading 91.13).
691 Ch. 42 691

國定稅率
Tariff Rate
碼 Unit 規
4201 任何材料製成之牲畜用鞍 Saddlery and harness for any

具及輓具（包括拖索、牽 animal (including traces, leads,
帶、護膝套、鼻籠、鞍褥 knee pads, muzzles, saddle
、鞍囊、狗衣及類似品） cloths, saddle bags, dog coats
and the like), of any material
4201.00 任何材料製成之牲畜用 Saddlery and harness for any

鞍具及輓具（包括拖索 animal (including traces, leads,
、牽帶、護膝套、鼻籠 knee pads, muzzles, saddle
、鞍褥、鞍囊、狗衣及 cloths, saddle bags, dog coats
類似品） and the like), of any material
4201.00.00 任何材料製成之牲畜用 Saddlery and harness for any 7.5% 免稅Free 15%
鞍具及輓具（包括拖索 animal (including traces, (PA,GT,NI,SV,HN,
、牽帶、護膝套、鼻籠 leads, knee pads, muzzles, NZ) 1.5% (SG)
、鞍褥、鞍囊、狗衣及 saddle cloths, saddle bags,
類似品） dog coats and the like), of
any material
10 7 紡織材料製之牲畜用 Saddlery and harness for KGM

鞍具及輓具（包括拖 any animal (including
索、牽帶、護膝套、 traces, leads, knee pads,
鼻籠、鞍褥、鞍囊、 muzzles, saddle cloths,
狗衣及類似品） saddle bags, dog coats and
the like),of textile materials
20 5 皮革或重組皮革製之 Saddlery and harness for KGM

牲畜用鞍具及輓具 any animal (including
（包括拖索、牽帶、 traces, leads, knee pads,
護膝套、鼻籠、鞍褥 muzzles, saddle
、鞍囊、狗衣及類似 cloths,saddle bags, dog
品） coats and the like),of
leather or composition
leather
30 3 塑膠製之牲畜用鞍具 Saddlery and harness for KGM
及輓具（包括拖索、 any animal (including
牽帶、護膝套、鼻籠 traces, leads, knee pads,
、鞍褥、鞍囊、狗衣 muzzles, saddle
及類似品） cloths,saddle bags, dog
coats and the like),of
plastics
90 0 其他材料製之牲畜用 Saddlery and harness for KGM
鞍具及輓具（包括拖 any animal (including
索、牽帶、護膝套、 traces, leads, knee pads,
鼻籠、鞍褥、鞍囊、 muzzles, saddle cloths,
狗衣及類似品） saddle bags, dog coats and
the like),of other materials
692 Ch. 42 692

國定稅率
Tariff Rate
碼 Unit 規
4202 衣箱、手提箱、化妝箱、 Trunks, suit-cases, vanity-cases,

公事箱、公事包、書包、 executive-cases, brief-cases,
眼鏡盒、望遠鏡盒、照相 school satchels, spectacle cases,
機盒、樂器盒、槍械盒、 binocular cases, camera cases,
槍套及類似容器；旅行袋 musical instrument cases, gun
、食物或飲料用之保溫袋 cases, holsters and similar
containers; travelling-bags,
、化妝袋、背包、手提袋
insulated food or beverages
、購物袋、錢夾、錢袋、 bags, toilet bags, rucksacks,
地圖盒、菸盒、菸絲袋、 handbags, shopping-bags,
工具袋、運動用具袋、瓶 wallets, purses, map-cases,
類盒、首飾盒、粉盒、刀 cigarette-cases, tobacco-
具盒及類似容器，以皮革 pouches, tool bags, sports bags,
、組合皮、塑膠布、紡織 bottle-cases, jewellery boxes,
材料、硬化纖維或紙板製 powder-boxes, cutlery cases and
成者，或其全部或主要部 similar containers, of leather or
分以此類材料或紙類包覆 of composition leather, of
sheeting of plastics, of textile
者
materials, of vulcanised fibre or
of paperboard, or wholly or
mainly covered with such
materials or with paper
－衣箱、手提箱、化粧 -Trunks, suit-cases, vanity-

箱、公事箱、公事包、 cases, executive-cases, brief-
書包及類似容器︰ cases, school satchels and
similar containers :
4202.11 外層為皮革或組合皮者 With outer surface of leather

or of composition leather
4202.11.00 00 5 衣箱、手提箱、化粧箱 Trunks, suit-cases, vanity- KGM 6.6% 免稅Free 15% C02
、公事箱、公事包、書 cases, executive-cases, brief- (PA,GT,NI,SV,HN,
包及類似容器，外層為 cases, school satchels and NZ) 3.9% (SG)
皮革或組合皮者 similar containers, with outer
surface of leather or of
composition leather
4202.12 外層為塑膠或紡織材料 With outer surface of plastics

者 or of textile materials
4202.12.00 衣箱、手提箱、化粧箱 Trunks, suit-cases, vanity- 6.6% 免稅Free 15%

包及類似容器，外層為 cases, school satchels and NZ) 1.3% (SG)
塑膠或紡織材料者 similar containers, with outer
surface of plastics or of
textile materials
10 2 衣箱、手提箱、化粧 Trunks, suit-cases, vanity KGM C02

箱、公事箱、公事包 cases, executive-cases,
、書包及類似容器 brief-cases, school satchels
，外層為塑膠者 and similar containers, with
outer surface of plastics
20 0 衣箱、手提箱、化粧 Trunks, suit-cases, vanity KGM C02

箱、公事箱、公事包 cases, executive-cases,
、書包及類似容器 brief-cases, school satchels
，外層為紡織材料者 and similar containers, with
outer surface of textile
materials
693 Ch. 42 693

國定稅率
Tariff Rate
碼 Unit 規
4202.19.00 00 7 衣箱、手提箱、化粧箱 Trunks, suit-cases, vanity- KGM 6.6% 免稅Free 15% C02
包及其他類似容器，外 cases, school satchels and NZ) 3.9% (SG)
層為其他材料者 other similar containers, with
outer surface of other
materials
－不論是否附肩帶或把 -Handbags, whether or not

手之手提袋︰ with shoulder strap, including
those without handle :

4202.21.00 00 3 不論是否附肩帶或把手 Handbags, whether or not KGM 6.6% 免稅Free 15%

之手提袋，外層為皮革 with shoulder strap, including (LDCs,PA,GT,NI,S
或組合皮者 those without handle, with V,HN,NZ) 1.3%
outer surface of leather or of (SG)
composition leather
4202.22 外層為塑膠布或紡織材 With outer surface of sheeting

料者 of plastics or of textile
materials
4202.22.00 不論是否附肩帶或把手 Handbages, whether or not 6.6% 免稅Free 15%

之手提袋，外層為塑膠 with shoulder strap, including (LDCs,PA,GT,NI,S
布或紡織材料者 those without handle, with V,HN,NZ) 3.9%
outer surface of plastic (SG)
sheeting or of textile
materials
10 0 不論是否附有肩帶或 Handbags, whether or not KGM

把手之手提袋，外層 with shoulder strap,
為塑膠布者 including those without
handle, with outer surface
of plastic sheeting
20 8 不論是否附有肩帶或 Handbags, whether or not KGM C02

把手之手提袋，外層 with shoulder strap,
為紡織材料者 including those without
handle, with outer surface
of textile materials
4202.29.00 00 5 不論是否附肩帶或把手 Handbags, whether or not KGM 10% 免稅Free 15%

之手提袋，外層為其他 with shoulder strap, including (LDCs,PA,GT,NI,S
材料者 those without handle, with V,HN,NZ) 6% (SG)
outer surface of other
materials
－通常置於衣袋或手提 -Articles of a kind normally

袋中攜帶者︰ carried in the pocket or in the
handbag :

4202.31.00 00 1 其他類似容器，通常置 Other similar containers, of a KGM 6.6% 免稅Free 15%

於衣袋或手提袋中攜帶 kind normally carried in the (LDCs,PA,GT,NI,S
，外層為皮革或組合皮 pocket or in the handbag, V,HN,NZ) 1.3%
者 with outer surface of leather (SG)

materials
694 Ch. 42 694

國定稅率
Tariff Rate
碼 Unit 規
4202.32.00 其他類似容器，通常置 Other similar containers, of a 6.6% 免稅Free 15%

，外層為塑膠布或紡織 pocket or in the handbag, V,HN,NZ) 3.9%
材料者 with outer surface of plastic (SG)
sheeting or of textile
materials
10 8 其他類似容器，通常 Other similar containers, of KGM

置於衣袋或手提袋中 a kind normally carried in
攜帶，外層為塑膠布 the pocket or in the
者 handbag, with outer surface
of plastic sheeting
20 6 其他類似容器，通常 Other similar containers, of KGM

置於衣袋或手提袋中 a kind normally carried in
攜帶，外層為紡織材 the pocket or in the
料者 handbag, with outer surface
of textile materials
4202.39.00 00 3 其他類似容器，通常置 Other similar containers, of a KGM 6.6% 免稅Free 15%

，外層為其他材料者 pocket or in the handbag, V,HN,NZ) 1.3%
with outer surface of other (SG)
materials

4202.91.10 00 6 樂器盒，外層為皮革或 Musical instrument cases, KGM 7.5% 免稅Free 10%

組合皮者 with outer surface of leather (LDCs,PA,GT,NI,S
or of composition leather V,HN,NZ) 1.5%
(SG)
4202.91.90 其他類似容器，外層為 Other similar containers, with 7.5% 免稅Free 15%
皮革或組合皮者 outer surface of leather or of (PA,GT,NI,SV,HN,
composition leather NZ) 1.5% (SG)
10 7 槍械盒或槍套，外層 Gun cases or holsters,with KGM

為皮革或組合皮者 outer surface of leather or
of composition leather
90 0 其他類似容器，外層 Other similar KGM

為皮革或組合皮者 containers,with outer
surface of leather or of
composition leather
materials
4202.92.10 00 5 樂器盒，外層為塑膠布 Musical instrument cases, KGM 10% 免稅Free 10%

或紡織材料者 with outer surface of plastic (PA,GT,NI,SV,HN,
sheeting or of textile NZ) 6% (SG)
materials
4202.92.90 其他類似容器，外層為 Other similar containers, with 6.6% 免稅Free 15%

塑膠布或紡織材料者 outer surface of plastic (PA,GT,NI,SV,HN,
sheeting or of textile NZ) 1.3% (SG)
materials
11 5 槍械盒或槍套，外層 Gun cases or holsters, with KGM

為塑膠布者 outer surface of plastic
sheeting
695 Ch. 42 695

國定稅率
Tariff Rate
碼 Unit 規

為紡織材料者 outer surface of textile
materials
91 8 其他類似容器，外層 Other similar containers, KGM

為塑膠布者 with outer surface of plastic
sheeting
92 7 其他類似容器，外層 Other similar containers, KGM C02

為紡織材料者 with outer surface of textile
materials
4202.99.10 00 8 樂器盒，外層為其他材 Musical instrument cases, KGM 10% 免稅Free 10%

料者 with outer surface of other (PA,GT,NI,SV,HN,
materials NZ) 6% (SG)
4202.99.90 其他類似容器，外層為 Other similar containers, with 10% 免稅Free 15%

其他材料者 outer surface of other (LDCs,PA,GT,NI,S
materials V,HN,NZ) 6% (SG)

為其他材料者 outer surface of other
materials
90 2 其他類似容器，外層 Other similar containers, KGM

為其他材料者 with outer surface of other
materials
4203 皮革或組合皮製成之衣著 Articles of apparel and clothing

物及服飾附屬品 accessories, of leather or of
composition leather
4203.10 衣著物 Articles of apparel
4203.10.00 00 5 衣著物，皮革或組合皮 Articles of apparel, of leather KGM 6.7% 免稅Free 15%

製 or of composition leather (PA,GT,NI,SV,HN,
NZ) 1.3% (SG)
－手套、併指手套及露 -Gloves, mittens and mitts :

指手套︰
4203.21 專為運動用而設計者 Specially designed for use in

sports
4203.21.00 專為運動用而設計之手 Gloves, mittens and mitts, 10% 免稅Free 15%

套、併指手套及露指手 specially designed for use in (PA,GT,NI,SV,HN,
套，皮革或組合皮製 sports, of leather or of NZ) 6% (SG)
composition leather
10 0 棒球手套及壘球手套 Baseball gloves and softball DZN

，皮革或組合皮製 gloves, of leather or of KGM
composition leather
90 3 其他專為運動用而設 Other gloves, mittens and DZN

計之手套、併指手套 mitts, specially designed for KGM
及露指手套，皮革或 use in sports, of leather or
組合皮製 of composition leather
4203.29.00 00 4 其他手套、併指手套及 Other gloves, mittens and DZN 6.6% 免稅Free 15% C02
露指手套，皮革或組合 mitts,of leather or of KGM (PA,GT,NI,SV,HN,
皮製 composition leather NZ,SG)
696 Ch. 42 696

國定稅率
Tariff Rate
碼 Unit 規
4203.30 帶及肩帶 Belts and bandoliers
4203.30.10 00 9 褲帶及腰帶，皮革或組 Waistbands, of leather or of KGM 6.7% 免稅Free 15%

合皮製 composition leather (PA,GT,NI,SV,HN,
NZ,SG)
4203.30.90 其他帶及肩帶，皮革或 Other belts and bandoliers, of 6.6% 免稅Free 15%
組合皮製 leather or of composition (PA,GT,NI,SV,HN,
leather NZ,SG)
10 0 子彈帶，皮革或組合 Bandoliers (cartridge belts), KGM

皮製 of leather or of composition
leather
90 3 其他帶及肩帶，皮革 Other belts and bandoliers, KGM

或組合皮製 of leather or of composition
leather
4203.40 其他服飾附屬品 Other clothing accessories
4203.40.00 00 9 其他服飾附屬品，皮革 Other clothing accessories, of KGM 10% 免稅Free 15%

或組合皮製 leather or of composition (PA,GT,NI,SV,HN,
leather NZ) 6% (SG)
4205 其他皮革或組合皮製品 Other articles of leather or of

composition leather
4205.00 其他皮革或組合皮製品 Other articles of leather or of

composition leather
4205.00.10 00 3 皮革或組合皮製標籤 Labels, of leather or of KGM 7.5% 免稅Free 15%

composition leather (PA,GT,NI,SV,HN,
NZ,SG)
4205.00.20 00 1 機器、機械或工業用之 Articles of leather or of KGM 10% 免稅Free 15%
皮革或組合皮製品 composition leather, of a (PA,GT,NI,SV,HN,
kind used in machinery or NZ) 6% (SG)
mechanical appliances or for
other technical uses
4205.00.90 其他皮革或組合皮製品 Other articles of leather or of 7.5% 免稅Free 15%

composition leather (PA,GT,NI,SV,HN,
NZ,SG)
10 4 由動物皮製成供寵物 Pet chews, manufactured by KGM B01
嚼咬之製品 animal origin rawhide
90 7 其他皮革或組合皮製 Other articles of leather or KGM

品 of composition leather
4206 腸製品（蠶腸線除外）、 Articles of gut (other than silk-

牛大腸膜製品、膀胱製品 worm gut), of goldbeater's skin,
、腱製品 of bladders or of tendons
4206.00 腸製品（蠶腸線除外 Articles of gut (other than silk-

），牛大腸膜製品、膀 worm gut), of goldbeater's
胱製品、腱製品 skin, of bladders or of tendons
4206.00.10 00 2 貓腸線 Catgut KGM 10% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4206.00.90 00 5 其他腸製品（蠶腸線除 Other articles of gut (other KGM 5% 免稅Free 10%
外），牛大腸膜製品、 than silk-worm gut), of (PA,GT,NI,SV,HN,
膀胱製品、腱製品 goldbeater's skin, of bladders NZ,SG)
or of tendons
697 Ch. 42 697

第４３章　 CHAPTER 43
毛皮與人造毛皮及其製品 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES
THEREOF
一、除第4301節之生毛皮外，本分類所稱「毛皮」係指各 1.- Throughout the Nomenclature references to “ furskins
種動物之帶毛之生皮，經鞣製或硝製者。 ”, other than to raw furskins of heading 43.01, apply to
hides or skins of all animals which have been tanned or
dressed with the hair or wool on.
（甲）帶羽毛或絨毛之鳥皮或部分鳥皮（第0505或6701 (a) Birdskins or parts of birdskins, with their feathers or down
節）； (heading 05.05 or 67.01);
（乙）第41章之帶毛生皮〔見該章章註一（丙）〕； (b) Raw hides or skins, with the hair or wool on, of Chapter
41 (see Note 1 (c) to that Chapter);
（丙）皮革及毛皮製或皮革及人造毛皮製之手套、併指手 (c) Gloves, mittens and mitts, consisting of leather and furskin
套、露指手套（第4203節）； or of leather and artificial fur (heading 42.03);
（丁）第64章之物品； (d) Articles of Chapter 64;
（戊）第65章之帽類或其零件；或 (e) Headgear or parts thereof of Chapter 65; or
（已）第95章之物品（例如玩具、遊戲品、運動用具）。 (f) Articles of Chapter 95 (for example, toys, games, sports
requisites).
三、第4303節包括加入其他材料之毛皮及其部分品。已縫 3.- Heading 43.03 includes furskins and parts thereof,
製為成衣式樣或其零件、附屬品或其他物品式樣之毛 assembled with the addition of other materials, and
皮及其部分品。 furskins and parts thereof, sewn together in the form of
garments or parts or accessories of garments or in the
form of other articles.
四、衣著物及其附屬品（註二不包括之物品除外）之以毛 4.- Articles of apparel and clothing accessories (except those
皮或人造毛皮作裡或作面者（僅作飾者除外），應視 excluded by Note 2) lined with furskin or artificial fur or
情形歸入第4303或4304節。 to which furskin or artificial fur is attached on the outside
except as mere trimming are to be classified in heading
43.03 or 43.04 as the case may be.
五、本分類所稱「人造毛皮」係指以毛、髮或其他纖維黏 5.- Throughout the Nomenclature the expression “ artificial
或縫於皮革、織物或其他材料上之仿毛皮，但不包括 fur ” means any imitation of furskin consisting of wool,
織或編成之仿毛皮，（通常歸入第5801或6001節）。 hair or other fibres gummed or sewn on to leather, woven
fabric or other materials, but does not include imitation
furskins obtained by weaving or knitting (generally,
heading 58.01 or 60.01).
698 Ch. 43 698

國定稅率
Tariff Rate
碼 Unit 規
4301 生毛皮（包括頭、尾、足 Raw furskins (including heads,

掌及其他皮片或切片，適 tails, paws and other pieces or
於毛皮商使用者），第 cuttings, suitable for furriers'
４１０１、４１０２或 use), other than raw hides and
４１０３節之生皮除外 skins of heading 41.01, 41.02 or
41.03
4301.10 有或無頭、尾或足掌之 Of mink, whole, with or

整張貂生毛皮 without head, tail or paws
4301.10.00 00 6 有或無頭、尾或足掌之 Raw furskins of mink, whole, KGM 免稅Free 免稅Free 免稅Free L* B01
整張貂生毛皮 with or without head, tail or (PA,GT,NI,SV,HN,
paws NZ,SG)
4301.30 有或無頭、尾或足掌之 Of lamb, the following

整張小羊生毛皮︰阿斯 Astrakhan, Broadtail, Caracul,
特拉堪、寬尾種、卡拉 Persian and similar lamb,
卡爾、波斯產及類似之 Indian, Chinese, Mongolian or
小羊，印度、中國－蒙 Tibetan lamb, whole, with or
古與西藏在內－所產之 without head, tail or paws
小羊
4301.30.00 00 2 有或無頭、尾或足掌之 Raw furskins of lamb, the KGM 免稅Free 免稅Free 免稅Free L* B01
整張小羊生毛皮︰阿斯 following: Astrakhan, (PA,GT,NI,SV,HN,
特拉堪、寬尾種、卡拉 Broadtail, Caracul, Persian NZ,SG)
卡爾、波斯產及類似之 and similar lamb, Indian,
小羊，印度、中國－蒙 Chinese, Mongolian or
古與西藏在內－所產之 Tibetan lamb, whole, with or
without head, tail or paws
小羊
4301.60 有或無頭、尾或足掌之 Of fox, whole, with or without

整張狐生毛皮 head, tail or paws
4301.60.00 00 5 有或無頭、尾或足掌之 Raw furskins of fox, whole, KGM 免稅Free 免稅Free 免稅Free L* B01
整張狐生毛皮 with or without head, tail or (PA,GT,NI,SV,HN,
paws NZ,SG)
4301.80 有或無頭、尾或足掌之 Other furskins, whole, with or

整張其他生毛皮 without head, tail or paws
4301.80.00 有或無頭、尾或足掌之 Other raw furskins, whole, 免稅Free 免稅Free 免稅Free

整張其他生毛皮 with or without head, tail or (PA,GT,NI,SV,HN,
paws NZ,SG)
10 9 有或無頭、尾或足掌 Raw furskins of tiger, and KGM L* B01

之整張虎、豹生毛皮 leopard, whole, with or
without head, tail or paws
90 2 有或無頭、尾或足掌 Other raw furskins, whole, KGM L* B01

之整張其他生毛皮 with or without head, tail or
paws
4301.90 頭、尾、足掌及其他皮 Heads, tails, paws and other

片或切片，適於毛皮商 pieces or cuttings, suitable for
使用者 furriers' use
4301.90.00 生毛皮，頭、尾、足掌 Raw furskins, heads, tails, 免稅Free 免稅Free 免稅Free

或其他皮片或切片，適 paws and other pieces or (PA,GT,NI,SV,HN,
於毛皮商使用者 cuttings, suitable for furriers' NZ,SG)
use
10 7 虎、豹生毛皮，頭、 Raw furskins of tiger and KGM L* B01

尾、足掌及其他皮片 leopard, heads, tails, paws
或切片，適於毛皮商 and other pieces or cuttings,
使用者 suitable for furriers' use
699 Ch. 43 699

國定稅率
Tariff Rate
碼 Unit 規
90 0 其他生毛皮，頭、尾 Other raw furskins, heads, KGM L* B01

、足掌及其他皮片或 tails, paws and other pieces
切片，適於毛皮商使 or cuttings, suitable for
用者 furriers' use
4302 鞣製或硝製毛皮（包括頭 Tanned or dressed furskins

、尾、足掌及其他皮片或 (including heads, tails, paws and
切片），未拼組或拼組者 other pieces or cuttings),
（未加入其他材料），第 unassembled, or assembled
４３０３節貨品除外 (without the addition of other
materials) other than those of
heading 43.03
－有或無頭、尾或足掌 -Whole skins, with or without

之整張皮，未拼組者︰ head, tail or paws, not
assembled :
4302.11 貂毛皮 Of mink
4302.11.00 00 4 鞣製或硝製貂毛皮，有 Tanned or dressed furskins of KGM 2.5% 免稅Free 5% L*

或無頭、尾或足掌之整 mink (marten), whole skins, (PA,GT,NI,SV,HN,
張皮，未拼組者 with or without head, tail or NZ,SG)
paws, not assembled
4302.19.00 其他鞣製或硝製毛皮 Other tanned or dressed 免稅Free 免稅Free 5%

，有或無頭、尾或足掌 furskins, whole skins, with or (PA,GT,NI,SV,HN,
之整張皮，未拼組者 without head, tail or paws, NZ,SG)
not assembled
10 4 鞣製或硝製虎、豹毛 Tanned or dressed furskins KGM L*

皮，有或無頭、尾或 of tiger and leopard, whole
足掌之整張皮，未拼 skins, with or without head,
組者 tail or paws, not assembled
90 7 其他鞣製或硝製毛皮 Other tanned or dressed KGM L*

，有或無頭、尾或足 furskins, with or without
掌之整張皮，未拼組 head, tail or paws, not
者 assembled
4302.20 頭、尾、足掌及其他皮 Heads, tails, paws and other

片或切片，未拼組者 pieces or cuttings, not
assembled
4302.20.00 鞣製或硝製毛皮，頭、 Tanned or dressed furskins, 免稅Free 免稅Free 5%

尾、足掌及其他皮片或 heads, tails, paws and other (PA,GT,NI,SV,HN,
切片，未拼組者 pieces or cuttings, not NZ,SG)
assembled

皮，頭、尾、足掌及 of tiger and leopard heads,
其他皮片或切片，未 tails, paws and other pieces
拼組者 or cuttings, not assembled

，頭、尾、足掌及其 furskins, heads, tails, paws
他皮片或切片，未拼 and other pieces or cuttings,
組者 not assembled
4302.30 整張皮及皮片或切片 Whole skins and pieces or

，已拼組者 cuttings thereof, assembled
4302.30.00 鞣製或硝製毛皮，整張 Tanned or dressed furskins, 免稅Free 免稅Free 2.5%

皮及皮片或切片，已拼 whole skins and pieces or (PA,GT,NI,SV,HN,
組者 cuttings thereof, assembled NZ,SG)
700 Ch. 43 700

國定稅率
Tariff Rate
碼 Unit 規

皮，整張皮及皮片或 of tiger and leopard whole
切片，已拼組者 skins and pieces or cuttings
thereof, assembled

，整張皮及皮片或切 furskins, whole skins and
片，已拼組者 pieces or cuttings thereof,
assembled
4303 毛皮製衣著物、衣著附屬 Articles of apparel, clothing

品及其他物品 accessories and other articles of
furskin
4303.10 衣著物及衣著附屬品 Articles of apparel and

clothing accessories
4303.10.00 毛皮製衣著物及衣著附 Articles of apparel and 5% 免稅Free 10%

屬品 clothing accessories, of (PA,GT,NI,SV,HN,
furskin NZ,SG)
10 2 虎、豹毛皮製衣著物 Articles of apparel and KGM L*

及衣著附屬品 clothing accessories, of
tiger and leopard furskin
90 5 其他毛皮製衣著物及 Other articles of apparel KGM L*

衣著附屬品 and clothing accessories, of
furskin
4303.90.00 其他毛皮製物品 Other articles of furskin 5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
10 5 虎、豹毛皮製其他物 Other articles of tiger and KGM L*
品 leopard furskin
90 8 其他毛皮製物品 Other articles of furskin KGM L*
4304 人造毛皮及其製品 Artificial fur and articles thereof
4304.00 人造毛皮及其製品 Artificial fur and articles

thereof
4304.00.00 00 5 人造毛皮及其製品 Artificial fur and articles KGM 10% 免稅Free 15%
thereof (LDCs,PA,GT,NI,S
V,HN,NZ) 6% (SG)
701 Ch. 43 701

第９類　 SECTION IX
木及木製品；木炭；軟木及軟木製品；草及其 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
他編結材料之編結品；編籃及柳條編結品。 CORK AND ARTICLES OF CORK; MANUFACTURES
OF STRAW, OF ESPARTO OR OF OTHER PLAITING
MATERIALS; BASKETWARE AND WICKERWORK
第４４章　 CHAPTER 44
木及木製品；木炭 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

（甲）主要供作香料、製藥、殺蟲、殺菌等或類似用途之 (a) Wood, in chips, in shavings, crushed, ground or powdered,
碎木片、木刨花、木粉等（第1211 節）； of a kind used primarily in perfumery, in pharmacy, or for
insecticidal, fungicidal or similar purposes (heading
12.11);
（乙）竹及以編結為主要用途之其他具木質特性之材料， (b) Bamboos or other materials of a woody nature of a kind
未加工的，不論是否縱劈、縱鋸截成一定長度者均 used primarily for plaiting, in the rough, whether or not
包括在內（第1401節）； split, sawn lengthwise or cut to length (heading 14.01);
（丙）主要供作染料或鞣料用之碎木、木刨花、木粉等 (c) Wood, in chips, in shavings, ground or powdered, of a
（第1404節）； kind used primarily in dyeing or in tanning (heading
14.04);
（丁）活性碳（第3802節）； (d) Activated charcoal (heading 38.02);
（戊）第4202節之物品； (e) Articles of heading 42.02;
（己）第46章之物品； (f) Goods of Chapter 46;
（庚）第64章之靴、鞋或其配件； (g) Footwear or parts thereof of Chapter 64;
（辛）第66章之貨品（例如傘、手扙及其配件）； (h) Goods of Chapter 66 (for example, umbrellas and walking-
sticks and parts thereof);
（壬）第6808節之貨品； (ij) Goods of heading 68.08;
（癸）第7117節之仿首飾； (k) Imitation jewellery of heading 71.17;
（子）第16或17類之貨品（例如機器之零件、箱子、蓋 (l) Goods of Section XVI or Section XVII (for example,
子，貯藏機器、儀器、或修理車輛用具之櫥）； machine parts, cases, covers, cabinets for machines and
apparatus and wheelwrights’ wares);
（丑）第18類之貨品（例如鐘外殼及樂器及其零件）； (m) Goods of Section XVIII (for example, clock cases and
musical instruments and parts thereof);
（寅）武器之配件（第9305節）； (n) Parts of firearms (heading 93.05);
（卯）第94章之物品（例如家具、燈及燈配件、預鑄房 (o) Articles of Chapter 94 (for example, furniture, lamps and
屋）； lighting fittings, prefabricated buildings);
（辰）第95章之物品（例如玩具、遊戲品及運動用具）； (p) Articles of Chapter 95 (for example, toys, games, sports
requisites);
（巳）第96章之物品（例如煙斗及其零件、鈕扣、鉛筆、 (q) Articles of Chapter 96 (for example, smoking pipes and
單腳架、雙腳架、三腳架及其類似品）但第9603節 parts thereof, buttons, pencils, and monopods, bipods,
內木製品之本體及柄除外；或 tripods and similar articles) excluding bodies and handles,
of wood, for articles of heading 96.03; or
（午）第97章之物品（例如藝術品）。 (r) Articles of Chapter 97 (for example, works of art).
二、本章所稱「增密木」係指經化學或物理處理之木材 2.- In this Chapter, the expression “ densified wood ”
（以膠合夾板而論其處理程度超過確保膠合良好所需 means wood which has been subjected to chemical or
），經此項處理後，增加其密度或硬度，同時並改進 physical treatment (being, in the case of layers bonded
其機械強度、抗化學或抗電能力。 together, treatment in excess of that needed to ensure a
good bond), and which has thereby acquired increased
density or hardness together with improved mechanical
strength or resistance to chemical or electrical agencies.
三、第4414至4421節亦適用粒片板或類似板、纖維板、集 3.- Headings 44.14 to 44.21 apply to articles of the respective
成材或增密木等之製品。 descriptions of particle board or similar board, fibreboard,
laminated wood or densified wood as they apply to such
articles of wood.
四、第4410、4411或4412節之產品可以加工成第4409節之 4.- Products of heading 44.10, 44.11 or 44.12 may be worked
物品形狀，其所加工之形狀如彎曲狀、波紋狀、孔洞 to form the shapes provided for in respect of the goods of
狀、或切割或裂成其他形狀（正方形或長方形者除 heading 44.09, curved, corrugated, perforated, cut or
702 Ch. 44 702
外），但任何方式之加工以不構成其他各節物品之特 formed to shapes other than square or rectangular or
性為限。 submitted to any other operation provided it does not give
them the character of articles of other headings.
五、第4417節不適用於其刀片、工作利刃、工作面或其他 5.- Heading 44.17 does not apply to tools in which the blade,
工作部分由第82章章註一所列任何材料製成者。 working edge, working surface or other working part is
formed by any of the materials specified in Note 1 to
Chapter 82.
六、除內文另有規定者外，本章之節所稱「木材」除須符 6.- Subject to Note 1 above and except where the context
合前述註一之規定外，亦適用於竹材及其他具木質特 otherwise requires, any reference to “ wood ” in a
性之材料。 heading of this Chapter applies also to bamboos and other
materials of a woody nature.
一、第440131目所稱「木屑棒」係由機械式木材加工業 1.- For the purposes of subheading 4401.31, the expression
、家具製造業或其他木材加工作業所產生之副產品。 “wood pellets” means by-products such as cutter
例如切削之刨花、鋸屑或碎屑，以直接加壓或添加重 shavings, sawdust or chips, of the mechanical wood
量不超過3％的黏結劑所聚集而成者；該「木屑棒」 processing industry, furniture-making industry or other
係圓柱狀，直徑不超過25毫米，長度不超過100毫米 wood transformation activities, which have been
。 agglomerated either directly by compression or by the
addition of a binder in a proportion not exceeding 3 % by
weight. Such pellets are cylindrical, with a diameter not
exceeding 25 mm and a length not exceeding 100 mm.
703 Ch. 44 703

國定稅率
Tariff Rate
碼 Unit 規
4401 薪材，呈圓木段、木塊、 Fuel wood, in logs, in billets, in

木枝、木束或類似形狀 twigs, in faggots or in similar
；木片或粒片；鋸屑、廢 forms; wood in chips or
材（料）及殘屑材，不論 particles; sawdust and wood
是否壓縮成棍、塊、球或 waste and scrap, whether or not
類似形狀者 agglomerated in logs, briquettes,
pellets or similar forms
－薪材，呈圓木段、木 - Fuel wood, in logs, in billets,

塊、木枝、木束或類似 in twigs, in faggots or in
形狀者： similar forms :
4401.11 針葉樹類 Coniferous
4401.11.00 針葉樹類薪材，呈圓木 Fuel wood, coniferous, in 免稅Free 免稅Free 免稅Free

段、木塊、木枝、木束 logs, in billets, in twigs, in (PA,GT,NI,SV,HN,
或類似形狀者 faggots or in similar forms NZ,SG)
10 2 針葉樹類蔓生植物藤 Coniferous, vine stems and KGM B01

莖及樹根 tree root
90 5 其他針葉樹類薪材 Other fuel wood, KGM B01

，呈圓木段、木塊、 coniferous, in logs, in
木枝、木束或類似形 billets, in twigs, in faggots
狀者 or in similar forms
4401.12 非針葉樹類 Non-coniferous
4401.12.00 非針葉樹類薪材，呈圓 Fuel wood, non-coniferous, 免稅Free 免稅Free 免稅Free

木段、木塊、木枝、木 in logs, in billets, in twigs, in (PA,GT,NI,SV,HN,
束或類似形狀者 faggots or in similar forms NZ,SG)
10 1 非針葉樹類蔓生植物 Non-coniferous, vine stems KGM B01

藤莖及樹根 and tree root
90 4 其他非針葉樹類薪材 Other fuel wood, non- KGM B01

，呈圓木段、木塊、 coniferous, in logs, in
木枝、木束或類似形 billets, in twigs, in faggots
狀者 or in similar forms
－木片或粒片︰ -Wood in chips or particles :
4401.21.00 00 2 木片或粒片，針葉樹類 Wood in chips or particles, KGM 免稅Free 免稅Free 免稅Free B01
coniferous (PA,GT,NI,SV,HN,
NZ,SG)
4401.22.00 00 1 木片或粒片，非針葉樹 Wood in chips or particles, KGM 免稅Free 免稅Free 免稅Free B01
類 non-coniferous (PA,GT,NI,SV,HN,
NZ,SG)
－鋸屑、廢材（料）及 - Sawdust and wood waste and
殘屑材，壓縮成棍、塊 scrap, agglomerated, in logs,
、球或類似形狀者： briquettes, pellets or similar
forms :
4401.31 木屑棒 Wood pellets
4401.31.00 00 0 木屑棒 Wood pellets KGM 免稅Free 免稅Free 免稅Free B01

(PA,GT,NI,SV,HN,
NZ,SG)
704 Ch. 44 704

國定稅率
Tariff Rate
碼 Unit 規
4401.39.00 其他鋸屑、廢材（料 Other sawdust and wood 免稅Free 免稅Free 免稅Free

）及殘屑材，壓縮成棍 waste and scrap, (PA,GT,NI,SV,HN,
、塊、球或類似形狀者 agglomerated, in logs, NZ,SG)
briquettes, pellets or similar
forms
11 9 樹皮，壓縮 Wood bark, agglomerated KGM B01
91 2 其他鋸屑、廢材（料 Other sawdust and wood KGM B01

）及殘屑材，壓縮成 waste and scrap,
棍、塊、球或類似形 agglomerated, in logs,
狀者 briquettes, pellets or similar
forms
4401.40 鋸屑、廢材（料）及殘 Sawdust and wood waste and

屑材，未壓縮者 scrap, not agglomerated
4401.40.00 鋸屑、廢材（料）及殘 Sawdust and wood waste and 免稅Free 免稅Free 免稅Free
屑材，未壓縮者 scrap, not agglomerated (PA,GT,NI,SV,HN,
NZ,SG)
10 7 樹皮，未壓縮 Wood bark, not KGM B01
agglomerated
90 0 其他鋸屑、廢材（料 Other sawdust and wood KGM B01

）及殘屑材，未壓縮 waste and scrap, not
者 agglomerated
4402 木炭（包括果殼與果核炭 Wood charcoal (including shell

），不論是否壓縮而成者 or nut charcoal), whether or not
agglomerated
4402.10 竹炭 Of bamboo
4402.10.00 00 4 竹炭，不論是否壓縮而 Bamboo charcoal , whether KGM 免稅Free 免稅Free 免稅Free

成者 or not agglomerated (PA,GT,NI,SV,HN,
NZ,SG)
4402.90.00 00 7 其他木炭（包括果殼與 Other wood charcoal KGM 免稅Free 免稅Free 免稅Free

果核炭），不論是否壓 (including shell or nut (PA,GT,NI,SV,HN,
縮而成者 charcoal), whether or not NZ,SG)
agglomerated
4403 原木，不論是否去皮、去 Wood in the rough, whether or

邊材或粗鋸角材 not stripped of bark or sapwood,
or roughly squared
－經油漆、染色劑、木 - Treated with paint, stains,

焦油或其他防腐劑處理 creosote or other preservatives
者： :
4403.11.00 針葉樹類原木，不論是 Coniferous wood in the 免稅Free 免稅Free 免稅Free

否去皮、去邊材或粗鋸 rough, whether or not (PA,GT,NI,SV,HN,
角材，經油漆、染色劑 stripped of bark or sapwood, NZ,SG)
、木焦油或其他防腐劑 or roughly squared, treated
處理者 with paint, stains, creosote or
other preservatives
705 Ch. 44 705

國定稅率
Tariff Rate
碼 Unit 規
10 0 針葉樹類橡膠原木 Coniferous, rubber wood in MTQ

，不論是否去皮、去 the rough, whether or not TNE
邊材或粗鋸角材，經 stripped of bark or
防腐處理者 sapwood, or roughly
squared, treated with paint,
stains, creosote or other
preservatives
90 3 其他針葉樹類原木 Other coniferous wood in MTQ

，不論是否去皮、去 the rough, whether or not TNE
油漆、染色劑、木焦 sapwood, or roughly
油或其他防腐劑處理 squared, treated with paint,
者 stains, creosote or other
preservatives
4403.12.00 非針葉樹類原木，不論 Non-coniferous wood in the 免稅Free 免稅Free 免稅Free

是否去皮、去邊材或粗 rough, whether or not (PA,GT,NI,SV,HN,
鋸角材，經油漆、染色 stripped of bark or sapwood, NZ,SG)
劑、木焦油或其他防腐 or roughly squared, treated
劑處理者 with paint, stains, creosote or
other preservatives
10 9 非針葉樹類橡膠原木 Non-coniferous, rubber MTQ

，不論是否去皮、去 wood in the rough, whether TNE
邊材或粗鋸角材，經 or not stripped of bark or
防腐處理者 sapwood, or roughly
squared, treated with paint,
stains, creosote or other
preservatives
90 2 其他非針葉樹類原木 Other non-coniferous wood MTQ

，不論是否去皮、去 in the rough, whether or not TNE
油漆、染色劑、木焦 sapwood, or roughly
油或其他防腐劑處理 squared, treated with paint,
者 stains, creosote or other
preservatives
－其他，針葉樹類： - Other, coniferous :
4403.21 松類（松屬），任一橫 Of pine (Pinus spp.), of which

斷面尺寸在１５公分或 any cross-sectional dimension
以上者 is 15 cm or more
4403.21.00 00 0 松類原木，任一橫斷面 Pine wood in the rough, of MTQ 免稅Free 免稅Free 免稅Free B01
尺寸在１５公分或以上 which any cross-sectional TNE (PA,GT,NI,SV,HN,
者，不論是否去皮、去 dimension is 15 cm or more, NZ,SG)
邊材或粗鋸角材 whether or not stripped of
bark or sapwood, or roughly
squared
4403.22 其他松類（松屬） Of pine (Pinus spp.), other
4403.22.00 00 9 其他松類原木，不論是 Other pine wood in the MTQ 免稅Free 免稅Free 免稅Free B01
否去皮、去邊材或粗鋸 rough, whether or not TNE (PA,GT,NI,SV,HN,
角材 stripped of bark or sapwood, NZ,SG)
or roughly squared
4403.23 杉類（杉屬）及雲杉類 Of fir (Abies spp.) and spruce

（雲杉屬），任一橫斷 (Picea spp.), of which any
面尺寸在１５公分或以 cross-sectional dimension is 15
上者 cm or more
706 Ch. 44 706

國定稅率
Tariff Rate
碼 Unit 規
4403.23.00 杉類及雲杉類原木，任 Fir and spruce wood in the 免稅Free 免稅Free 免稅Free
一橫斷面尺寸在１５公 rough, of which any cross- (PA,GT,NI,SV,HN,
分或以上者，不論是否 sectional dimension is 15 cm NZ,SG)
去皮、去邊材或粗鋸角 or more, whether or not
材 stripped of bark or sapwood,
or roughly squared
10 6 帝杉類原木，任一橫 (Pseudotsuga spp.) wood in MTQ B01

斷面尺寸在１５公分 the rough, of which any TNE
或以上者，不論是否 cross-sectional dimension is
去皮、去邊材或粗鋸 15 cm or more, whether or
角材 not stripped of bark or
sapwood, or roughly
squared
20 4 鐵杉類原木，任一橫 (Tsuga spp.) wood in the MTQ B01

斷面尺寸在１５公分 rough, of which any cross- TNE
或以上者，不論是否 sectional dimension is 15
去皮、去邊材或粗鋸 cm or more, whether or not
角材 stripped of bark or
sapwood, or roughly
squared
30 2 雲杉類原木，任一橫 (Picea spp.) wood in the MTQ B01

sapwood, or roughly
squared
40 0 南洋杉類及貝殼杉類 (Araucaria & agathis spp.) MTQ B01

原木，任一橫斷面尺 wood in the rough, of TNE
寸在１５公分或以上 which any cross-sectional
者，不論是否去皮、 dimension is 15 cm or
去邊材或粗鋸角材 more, whether or not
stripped of bark or
sapwood, or roughly
squared
50 7 福杉類原木，任一橫 (Cunninghamia lanceolata MTQ B01

斷面尺寸在１５公分 spp.) wood in the rough, of TNE MW0
或以上者，不論是否 which any cross-sectional
去皮、去邊材或粗鋸 dimension is 15 cm or
角材 more, whether or not
stripped of bark or
sapwood, or roughly
squared
90 9 其他杉類及雲杉類原 Other fir and spruce wood MTQ B01

木，任一橫斷面尺寸 in the rough, of which any TNE
在１５公分或以上者 cross-sectional dimension is
，不論是否去皮、去 15 cm or more, whether or
邊材或粗鋸角材 not stripped of bark or
sapwood, or roughly
squared
4403.24 其他杉類（杉屬）及雲 Of fir (Abies spp.) and spruce

杉類（雲杉屬） (Picea spp.), other
4403.24.00 其他杉類及雲杉類原木 Other fir and spruce wood in 免稅Free 免稅Free 免稅Free
，不論是否去皮、去邊 the rough, whether or not (PA,GT,NI,SV,HN,
材或粗鋸角材 stripped of bark or sapwood, NZ,SG)
or roughly squared
707 Ch. 44 707

國定稅率
Tariff Rate
碼 Unit 規
10 5 其他帝杉類原木，不 (Pseudotsuga spp.) Other MTQ B01

論是否去皮、去邊材 wood in the rough, whether TNE
或粗鋸角材 or not stripped of bark or
sapwood, or roughly
squared
20 3 其他鐵杉類原木，不 (Tsuga spp.) Other wood in MTQ B01

論是否去皮、去邊材 the rough, whether or not TNE
或粗鋸角材 stripped of bark or
sapwood, or roughly
squared
30 1 其他雲杉類原木，不 (Picea spp.) Other wood in MTQ B01

sapwood, or roughly
squared
40 9 其他南洋杉類及貝殼 (Araucaria & agathis spp.) MTQ B01

杉類原木，不論是否 Other wood in the rough, TNE
去皮、去邊材或粗鋸 whether or not stripped of
角材 bark or sapwood, or
roughly squared
50 6 其他福杉類原木，不 (Cunninghamia lanceolata MTQ B01

論是否去皮、去邊材 spp.) Other wood in the TNE MW0
或粗鋸角材 rough, whether or not
stripped of bark or
sapwood, or roughly
squared
90 8 其他杉類及雲杉類原 Other fir and spruce wood MTQ B01

木，不論是否去皮、 in the rough, whether or not TNE
去邊材或粗鋸角材 stripped of bark or
sapwood, or roughly
squared
4403.25 其他，任一橫斷面尺寸 Other, of which any cross-

在１５公分或以上者 sectional dimension is 15 cm
or more
4403.25.00 其他針葉樹類原木，任 Other coniferous wood in the 免稅Free 免稅Free 免稅Free

一橫斷面尺寸在１５公 rough, of which any cross- (PA,GT,NI,SV,HN,
分或以上者，不論是否 sectional dimension is 15 cm NZ,SG)
去皮、去邊材或粗鋸角 or more, whether or not
材 stripped of bark or sapwood,
or roughly squared
10 4 檜木類原木，任一橫 (Chamaecyparis spp.) wood MTQ B01

斷面尺寸在１５公分 in the rough, of which any TNE
或以上者，不論是否 cross-sectional dimension is
去皮、去邊材或粗鋸 15 cm or more, whether or
角材 not stripped of bark or
sapwood, or roughly
squared
20 2 側柏類原木，任一橫 (Thuja spp.) wood in the MTQ B01

sapwood, or roughly
squared
708 Ch. 44 708

國定稅率
Tariff Rate
碼 Unit 規
90 7 其他針葉樹類原木 Other coniferous wood in MTQ B01

，任一橫斷面尺寸在 the rough, of which any TNE
１５公分或以上者 cross-sectional dimension is
，不論是否去皮、去 15 cm or more, whether or
sapwood, or roughly
squared
4403.26.00 其他針葉樹類原木，不 Other coniferous wood in the 免稅Free 免稅Free 免稅Free

論是否去皮、去邊材或 rough, whether or not (PA,GT,NI,SV,HN,
粗鋸角材 stripped of bark or sapwood, NZ,SG)
or roughly squared
10 3 其他檜木類原木，不 (chamaecyparis spp.) Other MTQ B01

論是否去皮、去邊材 wood in the rough, whether TNE
或粗鋸角材 or not stripped of bark or
sapwood, or roughly
squared
20 1 其他側柏類原木，不 (Thuja spp.) Other wood in MTQ B01

sapwood, or roughly
squared
90 6 其他針葉樹類原木 Other wood in the rough, MTQ B01

，不論是否去皮、去 coniferous, whether or not TNE
邊材或粗鋸角材 stripped of bark or
sapwood, or roughly
squared
－其他，熱帶樹類︰ - Other, of tropical wood :
4403.41 暗紅柳桉、淺紅柳桉及 Dark Red Meranti, Light Red

巴考柳桉 Meranti and Meranti Bakau
4403.41.00 00 6 暗紅柳桉、淺紅柳桉及 Dark Red Meranti, Light Red MTQ 免稅Free 免稅Free 免稅Free B01
巴考柳桉原木，不論是 Meranti, and Meranti Bakau TNE (PA,GT,NI,SV,HN,
否去皮、去邊材或粗鋸 in the rough, whether or not NZ,SG)
角材 stripped of bark or sapwood,
or roughly squared
4403.49.00 其他熱帶樹類原木，不 Other tropical wood in the 免稅Free 免稅Free 免稅Free

論是否去皮、去邊材或 rough, whether or not (PA,GT,NI,SV,HN,
or roughly squared
10 6 白柳桉（包括 White lauan, White MTQ B01

ＷＨＩＴＥ　 Meranti, White Seraya, TNE
ＬＡＵＡＮ、 Yellow Meranti and alan
ＷＨＩＴＥ　 wood in the rough, whether
ＭＥＲＡＮＴＩ、 or not stripped of bark or
ＷＨＩＴＥ　 sapwood, or roughly
squared
ＳＥＲＡＹＡ）黃柳
桉及亞蘭柳桉原木
，不論是否去皮、去
邊材或粗鋸角材
709 Ch. 44 709

國定稅率
Tariff Rate
碼 Unit 規
20 4 油仔、白木、冰片樹 Keruing, ramin, kapur, teak, MTQ B01

、柚木、沙巴野牡丹 jongkong, merbau, jelutong TNE
、太平洋鐵木、南洋 and kempas, wood in the
桐、鋼柏木原木，不 rough, whether or not
論是否去皮、去邊材 stripped of bark or
或粗鋸角材 sapwood, or roughly
squared
30 2 歐蔻美、歐比其、沙 Okoume, Obeche, Sapelli, MTQ B01

比利桃花心木、西伯 Sipo, Acajou d afrique, TNE
桃花心木、卡雅桃花 Makore and Iroko wood in
心木、瑪蔻木及伊洛 the rough, whether or not
可木原木，不論是否 stripped of bark or
去皮、去邊材或粗鋸 sapwood, or roughly
squared
角材
40 0 蒂瑪桃花心木、非洲 Tiama, Mansonia, Ilomba, MTQ B01

黑胡桃、伊侖巴木、 Dibetou, Limba and Azobe, TNE
虎木、林巴欖仁及亞 wood in the rough, whether
卓比原木，不論是否 or not stripped of bark or
去皮、去邊材或粗鋸 sapwood, or roughly
角材 squared
51 6 摩鹿加合歡原木，不 Malacca albizia wood in the MTQ B01

論是否去皮、去邊材 rough, whether or not TNE
sapwood, or roughly
squared
59 8 其他非針葉樹類原木 Other wood in the rough MTQ B01

，不論是否去皮、去 non-coniferous, whether or TNE
sapwood, or roughly
squared
90 9 其他熱帶樹類原木 Other tropical wood in the MTQ B01

，不論是否去皮、去 rough, whether or not TNE
sapwood, or roughly
squared
4403.91 橡木類（櫟屬） Of oak (Quercus spp.)
4403.91.00 00 5 橡木類原木，不論是否 Oak wood in the rough, MTQ 免稅Free 免稅Free 免稅Free B01
去皮、去邊材或粗鋸角 whether or not stripped of TNE (PA,GT,NI,SV,HN,
材 bark or sapwood, or roughly NZ,SG)
squared
4403.93 山毛櫸類（山毛櫸屬 Of beech (Fagus spp.), of

），任一橫斷面尺寸在 which any cross-sectional
１５公分或以上者 dimension is 15 cm or more
4403.93.00 00 3 山毛櫸類原木，任一橫 Beech wood in the rough, of MTQ 免稅Free 免稅Free 免稅Free B01
斷面尺寸在１５公分或 which any cross-sectional TNE (PA,GT,NI,SV,HN,
以上者，不論是否去皮 dimension is 15 cm or more, NZ,SG)
、去邊材或粗鋸角材 whether or not stripped of
squared
4403.94 其他山毛櫸類（山毛櫸 Of beech (Fagus spp.), other

屬）
710 Ch. 44 710

國定稅率
Tariff Rate
碼 Unit 規
4403.94.00 00 2 其他山毛櫸類原木，不 Other beech wood in the MTQ 免稅Free 免稅Free 免稅Free B01
論是否去皮、去邊材或 rough, whether or not TNE (PA,GT,NI,SV,HN,
or roughly squared
4403.95 樺木類（樺木屬），任 Of birch (Betula spp.), of

一橫斷面尺寸在１５公 which any cross-sectional
分或以上者 dimension is 15 cm or more
4403.95.00 00 1 樺木類原木，任一橫斷 Birch wood in the rough, of MTQ 免稅Free 免稅Free 免稅Free B01
面尺寸在１５公分或以 which any cross-sectional TNE (PA,GT,NI,SV,HN,
上者，不論是否去皮、 dimension is 15 cm or more, NZ,SG)
去邊材或粗鋸角材 whether or not stripped of
squared
4403.96 其他樺木類（樺木屬) Of birch (Betula spp.), other
4403.96.00 00 0 其他樺木類原木，不論 Other birch wood in the MTQ 免稅Free 免稅Free 免稅Free B01
是否去皮、去邊材或粗 rough, whether or not TNE (PA,GT,NI,SV,HN,
鋸角材 stripped of bark or sapwood, NZ,SG)
or roughly squared
4403.97 楊樹類及白楊樹類（楊 Of poplar and aspen (Populus

屬) spp.)
4403.97.00 00 9 楊樹類及白楊樹類原木 Poplar and aspen wood in the MTQ 免稅Free 免稅Free 免稅Free B01
，不論是否去皮、去邊 rough, whether or not TNE (PA,GT,NI,SV,HN,
or roughly squared
4403.98 桉樹類（桉屬) Of eucalyptus (Eucalyptus

spp.)
4403.98.00 00 8 桉樹類原木，不論是否 Eucalyptus wood in the MTQ 免稅Free 免稅Free 免稅Free B01
去皮、去邊材或粗鋸角 rough, whether or not TNE (PA,GT,NI,SV,HN,
材 stripped of bark or sapwood, NZ,SG)
or roughly squared
4403.99.00 其他非針葉樹類原木 Other non-coniferous wood 免稅Free 免稅Free 免稅Free

，不論是否去皮、去邊 in the rough, whether or not (PA,GT,NI,SV,HN,
or roughly squared
20 3 槭木類原木，不論是 Maple (acer spp.) wood in MTQ B01

否去皮、去邊材或粗 the rough, whether or not TNE
鋸角材 stripped of bark or
sapwood, or roughly
squared
30 1 梣木類原木，不論是 Ash (fraxinus spp.) wood in MTQ B01

否去皮、去邊材或粗 the rough, whether or not TNE
鋸角材 stripped of bark or
sapwood, or roughly
squared
90 8 其他非針葉樹類原木 Other non-coniferous wood MTQ B01

，不論是否去皮、去 in the rough, whether or not TNE
sapwood, or roughly
squared
711 Ch. 44 711

國定稅率
Tariff Rate
碼 Unit 規
4404 箍木；木劈柱；木椿、欄 Hoopwood; split poles; piles,

柵及木柱削尖，但未經縱 pickets and stakes of wood,
面鋸開者；木棒經簡單整 pointed but not sawn lengthwise;
修尚未車圓、彎曲或另行 wooden sticks, roughly trimmed
加工，適於製造手杖、傘 but not turned, bent or otherwise
柄、工具把手及類似品 worked, suitable for the
manufacture of walking-sticks,
；削（切）木片及類似品
umbrellas, tool handles or the
like; chipwood and the like
4404.10.00 00 2 箍木；木劈柱；木椿、 Hoopwood; split poles; piles, KGM 免稅Free 免稅Free 免稅Free B01
欄柵及木柱削尖，但未 pickets and stakes of wood, (PA,GT,NI,SV,HN, MP1
經縱面鋸開者；木棒經 pointed but not sawn NZ,SG)
簡單整修尚未車圓、彎 lengthwise; wooden sticks,
曲或另行加工，適於製 roughly trimmed but not
造手杖、傘柄、工具把 turned, bent or otherwise
worked, suitable for the
手及類似品；削（切
manufacture of walking-
）木片及類似品，針葉 sticks, umbrellas, tool
樹類 handles or the like; chipwood
and the like, coniferous
4404.20.00 00 0 箍木；木劈柱；木椿、 Hoopwood; split poles; piles, KGM 免稅Free 免稅Free 免稅Free B01
欄柵及木柱削尖，但未 pickets and stakes of wood, (PA,GT,NI,SV,HN,
經縱面鋸開者；木棒經 pointed but not sawn NZ,SG)
簡單整修尚未車圓、彎 lengthwise; wooden sticks,
曲或另行加工，適於製 roughly trimmed but not
造手杖、傘柄、工具把 turned, bent or otherwise
worked, suitable for the
手及類似品；削（切
manufacture of walking-
）木片及類似品，非針 sticks, umbrellas, tool
葉樹類 handles or the like; chipwood
and the like, non-coniferous
4405 木絲、木粉 Wood wool, wood flour
4405.00 木絲、木粉 Wood wool, wood flour
4405.00.10 00 1 檀香木粉 Sandal wood flour KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
4405.00.20 00 9 抽油檀香木粉 Sandal wood flour, oil KGM 免稅Free 免稅Free 免稅Free
extracted (PA,GT,NI,SV,HN,
NZ,SG)
4405.00.90 00 4 其他木絲、木粉 Other wood wool, wood flour KGM 免稅Free 免稅Free 免稅Free
(PA,GT,NI,SV,HN,
NZ,SG)
4406 鐵道或電車道枕木 Railway or tramway sleepers
(cross-ties) of wood
－未經浸漬處理者： - Not impregnated :
4406.11.00 00 9 未經浸漬處理之針葉樹 Railway or tramway sleepers PCE 免稅Free 免稅Free 免稅Free B01
類鐵道或電車道枕木 (cross-ties) of coniferous KGM (PA,GT,NI,SV,HN,
wood, not impregnated NZ,SG)
712 Ch. 44 712

國定稅率
Tariff Rate
碼 Unit 規
4406.12.00 00 8 未經浸漬處理之非針葉 Railway or tramway sleepers PCE 免稅Free 免稅Free 免稅Free B01
樹類鐵道或電車道枕木 (cross-ties) of non-coniferous KGM (PA,GT,NI,SV,HN,
wood, not impregnated NZ,SG)
4406.91.00 00 2 其他針葉樹類鐵道或電 Other railway or tramway PCE 免稅Free 免稅Free 免稅Free

車道枕木 sleepers (cross-ties) of KGM (PA,GT,NI,SV,HN,
coniferous wood NZ,SG)
4406.92.00 00 1 其他非針葉樹類鐵道或 Other railway or tramway PCE 免稅Free 免稅Free 免稅Free

電車道枕木 sleepers (cross-ties) of non- KGM (PA,GT,NI,SV,HN,
coniferous wood NZ,SG)
4407 木材，經縱鋸或縱削、平 Wood sawn or chipped

切或旋切，不論是否經刨 lengthwise, sliced or peeled,
平、砂磨或端接，其厚度 whether or not planed, sanded or
超過６公厘者。 end-jointed, of a thickness
exceeding 6 mm
－針葉樹類： - Coniferous :
4407.11 松類（松屬) Of pine (Pinus spp.)
4407.11.00 00 8 松類木材，經縱鋸或縱 Pine wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
削、平切或旋切，不論 lengthwise, sliced or peeled, KGM (PA,GT,NI,SV,HN, C02
是否經刨平、砂磨或端 whether or not planed, NZ,SG)
接，其厚度超過６公厘 sanded or end-jointed, of a
者 thickness exceeding 6 mm
4407.12 杉類（杉屬)及雲杉類 Of fir (Abies spp.) and spruce

（雲杉屬) (Picea spp.)
4407.12.00 杉類及雲杉類木材，經 Fir and spruce wood sawn or 免稅Free 免稅Free 免稅Free
縱鋸或縱削、平切或旋 chipped lengthwise, sliced or (PA,GT,NI,SV,HN,
切，不論是否經刨平、 peeled, whether or not NZ,SG)
砂磨或端接，其厚度超 planed, sanded or end-
過６公厘者 jointed, of a thickness
exceeding 6 mm
10 5 帝杉類木材，經縱鋸 (Pseudotsuga spp.) wood MTQ B01

或縱削、平切或旋切 sawn or chipped KGM C02
，不論是否刨平、砂 lengthwise, sliced or
磨或指接，其厚度超 peeled, whether or not
過６公厘者 planed, sanded or end-
jointed, of a thickness
exceeding 6 mm
20 3 鐵杉類木材，經縱鋸 (Tsuga spp.) wood sawn or MTQ B01

或縱削、平切或旋切 chipped lengthwise, sliced KGM C02
，不論是否刨平、砂 or peeled, whether or not
磨或端接，其厚度超 planed, sanded or end-
exceeding 6 mm
30 1 雲杉類木材，經縱鋸 (Picea spp.) wood sawn or MTQ B01

exceeding 6 mm
713 Ch. 44 713

國定稅率
Tariff Rate
碼 Unit 規
40 9 南洋杉類及貝殼杉類 (Araucaria & agathis spp.) MTQ B01

木材，經縱鋸或縱削 wood sawn or chipped KGM C02
、平切或旋切，不論 lengthwise, sliced or
是否刨平、砂磨或端 peeled, whether or not
接，其厚度超過６公 planed, sanded or end-
厘者 jointed, of a thickness
exceeding 6 mm
50 6 福杉類木材，經縱鋸 (Cunninghamia lanceolata MTQ B01

或縱削、平切或旋切 spp.) wood sawn or chipped KGM C02
，不論是否刨平、砂 lengthwise, sliced or MW0
磨或端接，其厚度超 peeled, whether or not
exceeding 6 mm
90 8 其他杉類及雲杉類木 Other fir and spruce wood MTQ B01

材，經縱鋸或縱削、 sawn or chipped KGM C02
平切或旋切，不論是 lengthwise, sliced or
否經刨平、砂磨或端 peeled, whether or not
接，其厚度超過６公 planed, sanded or end-
厘者 jointed, of a thickness
exceeding 6 mm
4407.19.00 其他針葉樹類木材，經 Other coniferous wood sawn 免稅Free 免稅Free 免稅Free

縱鋸或縱削、平切或旋 or chipped lengthwise, sliced (PA,GT,NI,SV,HN,
切，不論是否經刨平、 or peeled, whether or not NZ,SG)
砂磨或端接，其厚度超 planed, sanded or end-
exceeding 6 mm
10 8 檜木類木材，經縱鋸 (Chamaecyparis spp.) wood MTQ B01

或縱削、平切或旋切 sawn or chipped KGM C02
，不論是否刨平、砂 lengthwise, sliced or
磨或端接，其厚度超 peeled, whether or not
exceeding 6 mm
20 6 側柏類木材，經縱鋸 (Thuja spp.) wood sawn or MTQ B01

exceeding 6 mm
90 1 其他針葉樹類木材 Other coniferous wood MTQ B01

，經縱鋸或縱削、平 sawn or chipped KGM C02
切或旋切，不論是否 lengthwise, sliced or
經刨平、砂磨或端接 peeled, whether or not
，其厚度超過６公厘 planed, sanded or end-
者 jointed, of a thickness
exceeding 6 mm
－熱帶樹類︰ - Of tropical wood :
4407.21 桃花心木（桃花心木屬 Mahogany (Swietenia spp.)

）
4407.21.00 00 6 桃花心木，經縱鋸或縱 Mahogany (Swietenia spp.) MTQ 免稅Free 免稅Free 免稅Free B01
削、平切或旋切，不論 sawn or chipped lengthwise, KGM (PA,GT,NI,SV,HN, C02
是否經刨平、砂磨或端 sliced or peeled, whether or NZ,SG)
接，其厚度超過６公厘 not planed, sanded or end-
exceeding 6 mm
714 Ch. 44 714

國定稅率
Tariff Rate
碼 Unit 規
4407.22 巴本木、南美雅楠及輕 Virola, Imbuia and Balsa

木
4407.22.00 00 5 巴本木、南美雅楠及輕 Virola, Imbuia and Balsa MTQ 免稅Free 免稅Free 免稅Free B01
木，經縱鋸或縱削、平 sawn or chipped lengthwise, KGM (PA,GT,NI,SV,HN, C02
切或旋切，不論是否經 sliced or peeled, whether or NZ,SG)
刨平、砂磨或端接，其 not planed, sanded or end-
厚度超過６公厘者 jointed, of a thickness
exceeding 6 mm

巴考柳桉 Meranti and Meranti, Bakau
4407.25.00 00 2 暗紅柳桉、淺紅柳桉及 Dark Red Meranti, Light Red MTQ 免稅Free 免稅Free 免稅Free B01
巴考柳桉，經縱鋸或縱 Meranti and Meranti, Bakau KGM (PA,GT,NI,SV,HN, C02
削、平切或旋切，不論 sawn or chipped lengthwise, NZ,SG)
是否經刨平、砂磨或端 sliced or peeled, whether or
接，其厚度超過６公厘 not planed, sanded or end-
exceeding 6 mm
4407.26 白柳桉（包括 White Lauan, White Meranti,

ＷＨＩＴＥ　 White Seraya, Yellow Meranti
ＬＡＵＡＮ、 and Alan
ＷＨＩＴＥ　
ＭＥＲＡＮＴＩ、
ＷＨＩＴＥ　
ＳＥＲＡＹＡ）、黃柳
桉及亞蘭柳桉
4407.26.00 00 1 白柳桉包括ＷＨＩＴＥ White Lauan, White Meranti, MTQ 免稅Free 免稅Free 免稅Free B01
　ＬＡＵＡＮ、 White Seraya, Yellow KGM (PA,GT,NI,SV,HN, C02
ＷＨＩＴＥ　 Meranti and Alan sawn or NZ,SG)
ＭＥＲＡＮＴＩ、 chipped lengthwise, sliced or
ＷＨＩＴＥ　 peeled, whether or not
ＳＥＲＡＹＡ、黃柳桉 planed, sanded or end-
及亞蘭柳桉，經縱鋸或
exceeding 6 mm
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
4407.27 沙比利桃花心木 Sapelli
4407.27.00 00 0 沙比利桃花心木，經縱 Sapelli sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
鋸或縱削、平切或旋切 lengthwise, sliced or peeled, KGM (PA,GT,NI,SV,HN, C02
，不論是否經刨平、砂 whether or not planed, NZ,SG)
磨或端接，其厚度超過 sanded or end-jointed, of a
６公厘者 thickness exceeding 6 mm
4407.28 伊洛可木 Iroko
4407.28.00 00 9 伊洛可木，經縱鋸或縱 Iroko sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
削、平切或旋切，不論 lengthwise, sliced or peeled, KGM (PA,GT,NI,SV,HN, C02
是否經刨平、砂磨或端 whether or not planed, NZ,SG)
接，其厚度超過６公厘 sanded or end-jointed, of a
者 thickness exceeding 6 mm
715 Ch. 44 715

國定稅率
Tariff Rate
碼 Unit 規
4407.29.00 其他熱帶樹類，經縱鋸 Other tropical wood sawn or 免稅Free 免稅Free 免稅Free

或縱削、平切或旋切 chipped lengthwise, sliced or (PA,GT,NI,SV,HN,
，不論是否經刨平、砂 peeled, whether or not NZ,SG)
磨或端接，其厚度超過 planed, sanded or end-
６公厘者 jointed, of a thickness
exceeding 6 mm
10 6 油仔材，經縱鋸或縱 Keruing wood sawn or MTQ B01

削、平切或旋切，不 chipped lengthwise, sliced KGM C02
論是否經刨平、砂磨 or peeled, whether or not
或端接，其厚度超過 planed, sanded or end-
exceeding 6 mm
20 4 白木材，經縱鋸或縱 Ramin wood sawn or MTQ B01

削、平切或旋切，不 chipped lengthwise, sliced KGM C02
論是否經刨平、砂磨 or peeled, whether or not
exceeding 6 mm
30 2 柚木材，經縱鋸或縱 Teak wood sawn or chipped MTQ B01

削、平切或旋切，不 lengthwise, sliced or KGM C02
論是否經刨平、砂磨 peeled, whether or not
exceeding 6 mm
40 0 冰片樹、沙巴野牡丹 Kapur, Jongkong, Merbau, MTQ B01

、太平洋鐵木、南洋 Jelutong and Kempas wood KGM C02
桐及鋼柏木材，經縱 sawn or chipped
鋸或縱削、平切或旋 lengthwise, sliced or
切，不論是否經刨平 peeled, whether or not
、砂磨或端接，其厚 planed, sanded or end-
度超過６公厘者
exceeding 6 mm
50 7 歐蔻美、歐比其、西 Okoume, obeche, sipo, MTQ B01

伯桃花心木、卡雅桃 acajou d afrique, makore, KGM C02
花心木、瑪蔻木、蒂 tiama, mansonia, ilomba,
瑪桃花心木、非洲黑 dibetou, limba and azobe
胡桃、伊侖巴木、虎 wood sawn or chipped
木、林巴欖仁、亞卓 lengthwise, sliced or
peeled, whether or not
比，經縱鋸或縱削、
planed, sanded or end-
平切或旋切，不論是 jointed, of athickness
否經刨平、砂磨或端 exceeding 6 mm
接，其厚度超過６公
厘者
90 9 其他熱帶樹類，經縱 Other tropical wood sawn MTQ B01

鋸或縱削、平切或旋 or chipped lengthwise, KGM C02
切，不論是否經刨平 sliced or peeled, whether or
、砂磨或端接，其厚 not planed, sanded or end-
度超過６公厘者 jointed, of a thickness
exceeding 6 mm
4407.91 橡木類（櫟屬） Of oak (Quercus spp.)
4407.91.00 00 1 橡木類木材，經縱鋸或 Oak wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
縱削、平切或旋切，不 lengthwise, sliced or peeled, KGM (PA,GT,NI,SV,HN, C02
論是否經刨平、砂磨或 whether or not planed, NZ,SG)
端接，其厚度超過６公 sanded or end-jointed, of a
厘者 thickness exceeding 6 mm
716 Ch. 44 716

國定稅率
Tariff Rate
碼 Unit 規
4407.92 山毛櫸類（山毛櫸屬） Of beech (Fagus spp.)
4407.92.00 00 0 山毛櫸類木材，經縱鋸 Beech wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
或縱削、平切或旋切 lengthwise, sliced or peeled, KGM (PA,GT,NI,SV,HN, C02
，不論是否經刨平、砂 whether or not planed, NZ,SG)
磨或端接，其厚度超過 sanded or end-jointed, of a
６公厘者 thickness exceeding 6 mm
4407.93 槭木類（槭屬） Of maple (Acer spp.)
4407.93.00 00 9 槭木類木材，經縱鋸或 Maple wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
4407.94 櫻桃木類（李屬） Of cherry (Prunus spp.)
4407.94.00 00 8 櫻桃木類木材，經縱鋸 Cherry wood sawn or MTQ 免稅Free 免稅Free 免稅Free B01
或縱削、平切或旋切 chipped lengthwise, sliced or KGM (PA,GT,NI,SV,HN, C02
，不論是否經刨平、砂 peeled, whether or not NZ,SG)
磨或端接，其厚度超過 planed, sanded or end-
exceeding 6 mm
4407.95 梣木類（梣木屬） Of ash (Fraxinus spp.)
4407.95.00 00 7 梣木類木材，經縱鋸或 Ash wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
4407.96 樺木類（樺木屬） Of birch (Betula spp.)
4407.96.00 00 6 樺木類木材，經縱鋸或 Birch wood sawn or chipped MTQ 免稅Free 免稅Free 免稅Free B01
4407.97 楊樹類及白楊樹類（楊 Of poplar and aspen (Populus

屬） spp.)
4407.97.00 00 5 楊樹類及白楊樹類木材 Poplar and aspen wood sawn MTQ 免稅Free 免稅Free 免稅Free B01
，經縱鋸或縱削、平切 or chipped lengthwise, sliced KGM (PA,GT,NI,SV,HN, C02
或旋切，不論是否經刨 or peeled, whether or not NZ,SG)
平、砂磨或端接，其厚 planed, sanded or end-
exceeding 6 mm
4407.99.00 00 3 其他非針葉樹類木材 Other non-coniferous wood MTQ 免稅Free 免稅Free 免稅Free B01
，經縱鋸或縱削、平切 sawn or chipped lengthwise, KGM (PA,GT,NI,SV,HN, C02
或旋切，不論是否經刨 sliced or peeled, whether or NZ,SG)
平、砂磨或端接，其厚 not planed, sanded or end-
exceeding 6 mm
717 Ch. 44 717

國定稅率
Tariff Rate
碼 Unit 規
4408 供飾面用（包括由平切積 Sheets for veneering (including

層材取得者）、合板用或 those obtained by slicing
其他類似積層材用單板及 laminated wood), for plywood
其他經縱鋸、平切或旋切 or for similar laminated wood
木材，不論是否經刨平、 and other wood, sawn
砂磨、併接或端接，其厚 lengthwise, sliced or peeled,
whether or not planed, sanded,
度不超過６公厘者
spliced or end-jointed, of a
thickness not exceeding 6 mm
4408.10.00 針葉樹類之供飾面用、 Coniferous sheets for 免稅Free 免稅Free 10%

合板用或類似積層材用 veneering, for plywood or for (PA,GT,NI,SV,HN,
單板，及其他經縱鋸、 similar laminated wood and NZ,SG)
平切或旋切之木材，不 other wood, sawn lengthwise,
論是否經刨平、砂磨、 sliced or peeled, whether or
併接或端接，其厚度不 not planed, sanded, spliced or
end-jointed, of a thickness
超過６公厘者
not exceeding 6 mm
10 6 針葉樹類之供飾面用 Coniferous sheets for MTQ

、合板用或類似積層 veneering, for plywood or KGM
材用單板，及其他經 for similar laminated wood
縱鋸、平切或旋切之 and other wood, sawn
木材，不論是否經刨 lengthwise, sliced or
平、砂磨、併接或端 peeled, whether or not
planed, sanded, spliced or
接，其厚度不超過
６公厘者 not exceeding 6 mm
－熱帶樹類︰ - Of tropical wood :

巴考柳桉 Meranti and Meranti, Bakau
4408.31.00 暗紅柳桉、淺紅柳桉及 Dark Red Meranti, Light Red 免稅Free 免稅Free 10%
巴考柳桉之供飾面用、 Meranti and Meranti, Bakau (PA,GT,NI,SV,HN,
合板用或類似積層材用 wood sheets for veneering, NZ,SG)
單板，及其他經縱鋸、 for plywood or for similar
平切或旋切之木材，不 laminated wood and other
論是否經刨平、砂磨、 wood, sawn lengthwise,
sliced or peeled, whether or
併接或端接，其厚度不
not planed, sanded, spliced or
超過６公厘者 end-jointed, of a thickness
not exceeding 6 mm
10 1 暗紅柳桉、淺紅柳桉 Dark Red Meranti, Light MTQ

及巴考柳桉之供飾面 Red Meranti and Meranti, KGM
用、合板用或類似積 Bakau wood sheets for
層材用單板，及其他 veneering, for plywood or
經縱鋸、平切或旋切 for similar laminated wood
之木材，不論是否經 and other wood, sawn
lengthwise, sliced or
刨平、砂磨、併接或
peeled, whether or not
端接，其厚度不超過 planed, sanded, spliced or
６公厘者 end-jointed, of a thickness
not exceeding 6 mm
4408.39.10 00 3 其他熱帶樹類之供飾面 Other tropical wood sheets MTQ 8.5% 免稅Free 20%
用單板，由平切兩外層 for veneering by slicing KGM (PA,GT,NI,SV,HN,
非均由針葉樹木材製成 laminated wood, with both NZ,SG)
之第４４１２節所屬產 outer plies of not all
品取得者 coniferous wood, of heading
44.12
718 Ch. 44 718

國定稅率
Tariff Rate
碼 Unit 規
4408.39.90 00 6 其他熱帶樹類之供飾面 Other tropical wood sheets MTQ 免稅Free 免稅Free 10%
用、合板用或類似積層 for veneering, for plywood or KGM (PA,GT,NI,SV,HN,
材用單板，及其他經縱 for similar laminated wood NZ,SG)
鋸、平切或旋切之木材 and other wood, sawn
，不論是否經刨平、砂 lengthwise, sliced or peeled,
磨、併接或端接，其厚 whether or not planed,
sanded, spliced or end-
度不超過６公厘者
jointed, of a thickness not
exceeding 6 mm
4408.90.10 00 9 其他供飾面用單板，由 Other wood sheets for MTQ 8.5% 免稅Free 20%
平切兩外層非均由針葉 veneering by slicing KGM (PA,GT,NI,SV,HN,
樹木材製成之第 laminated wood, with both NZ,SG)
４４１２節所屬產品取 outer plies of not all
得者 coniferous wood, of heading
44.12
4408.90.90 00 2 其他供飾面用、合板用 Other sheets for veneering, MTQ 免稅Free 免稅Free 10%
或類似積層材用單板 for plywood or for similar KGM (PA,GT,NI,SV,HN,
，及其他經縱鋸、平切 laminated wood and other NZ,SG)
或旋切之木材，不論是 wood, sawn lengthwise,
否經刨平、砂磨、併接 sliced or peeled, whether or
或端接，其厚度不超過 not planed, sanded, spliced or
６公厘者
not exceeding 6 mm.
4409 木材（包括用於拼花地板 Wood (including strips and

但未裝配之木條及飾條 friezes for parquet flooring, not
），沿著任何材邊、端或 assembled) continuously shaped
材面作連續型鉋或類似加 (tongued, grooved, rebated,
工，（已製舌榫、槽榫、 chamfered, V-jointed, beaded,
嵌槽口、去角、製Ｖ型接 moulded, rounded or the like)
along any of its edges or faces,
口、製連珠、成型、製圓
whether or not planed, sanded or
邊或類似加工），不論是 end-jointed
否經刨平、砂磨或端接
4409.10.00 00 7 針葉樹類木材（包括用 Coniferous wood (including MTQ 免稅Free 免稅Free 免稅Free C02
於拼花地板但未裝配之 strips and friezes for parquet KGM (PA,GT,NI,SV,HN, MP1
木條及飾條），沿著任 flooring, not assembled) NZ,SG)
何材邊及材面作連續型 continuously shaped
鉋或類似加工，（已製 (tongued, grooved, rebated,
舌榫，槽榫，嵌槽口 chamfered, V-jointed,
beaded, moulded, rounded or
，去角，製Ｖ型接口
the like) along any of its
，製連珠，成型，製圓 edges, ends or faces, whether
邊或類似加工），不論 or not planed, sanded or end-
是否經刨平、砂磨或端 jointed
接。
－非針葉樹類： Non-coniferous :
4409.21 竹製 Of bamboo
719 Ch. 44 719

國定稅率
Tariff Rate
碼 Unit 規
4409.21.00 00 4 竹材（包括用於拼花地 Bamboo (including strips and MTQ 免稅Free 免稅Free 免稅Free C02
板但未裝配之木條及飾 friezes for parquet flooring, KGM (PA,GT,NI,SV,HN,
條），沿著任何材邊、 not assembled) continuously NZ,SG)
端或材面作連續型鉋或 shaped (tongued, grooved,
類似加工，（已製舌榫 rebated, chamfered, V-
、槽榫、嵌槽口、去角 jointed, beaded, moulded,
rounded or the like) along
、製Ｖ型接口、製連珠
any of its edges or faces,
、成型、製圓邊或類似 whether or not planed,
加工），不論是否經刨 sanded or end-jointed
平、砂磨或端接
4409.22 熱帶樹類 Of tropical wood
4409.22.00 00 3 熱帶樹類木材（包括用 Tropical wood (including MTQ 免稅Free 免稅Free 免稅Free C02
於拼花地板但未裝配之 strips and friezes for parquet KGM (PA,GT,NI,SV,HN,
木條及飾條），沿著任 flooring, not assembled) NZ,SG)
何材邊、端或材面作連 continuously shaped
續型鉋或類似加工（已 (tongued, grooved, rebated,
製舌榫、槽榫、嵌槽口 chamfered, V-jointed,
beaded, moulded, rounded or
、去角、製Ｖ型接口、
the like) along any of its
製連珠、成型、製圓邊 edges or faces, whether or
或類似加工），不論是 not planed, sanded or end-
否經刨平、砂磨或端接 jointed
4409.29.00 00 6 其他非針葉樹類木材 Other non-coniferous wood MTQ 免稅Free 免稅Free 免稅Free C02
（包括用於拼花地板但 (including strips and friezes KGM (PA,GT,NI,SV,HN,
未裝配之木條及飾條 for parquet flooring, not NZ,SG)
），沿著任何材邊、端 assembled) continuously
或材面作連續型鉋或類 shaped (tongued, grooved,
似加工，（已製舌榫、 rebated, chamfered, V-
jointed, beaded, moulded,
槽榫、嵌槽口、去角、
rounded or the like) along
製Ｖ型接口、製連珠、 any of its edges or faces,
成型、製圓邊或類似加 whether or not planed,
工），不論是否經刨平 sanded or end-jointed
、砂磨或端接
4410 以木材或其他木質纖維製 Particle board, oriented strand

成之粒片板、定向粒片板 board (OSB) and similar board
(ＯＳＢ)及類似板（例如 (for example, waferboard) of
方薄片型粒片板），不論 wood or other ligneous
是否用樹脂或其他有機膠 materials, whether or not
合劑膠合者 agglomerated with resins or
other organic binding substances
－木製 Of wood :
4410.11 粒片板 Particle board
4410.11.00 木製粒片板，不論是否 Particle board of wood, 免稅Free 免稅Free 5%

用樹脂或其他有機膠合 whether or not agglomerated (PA,GT,NI,SV,HN,
劑膠合者 with resins or other organic NZ,SG)
binding substances
10 1 其他木製粒片板及類 Other particle board and KGM C02

似板，不論是否用樹 similar board of wood,
脂或其他有機膠合劑 whether or not
膠合，未加工或除砂 agglomerated with resins or
磨外未進一步加工者 other organic binding
substances, unworked or
not further worked than
sanded
720 Ch. 44 720

國定稅率
Tariff Rate
碼 Unit 規
20 9 表面以含浸漬三聚氰 Other particle board and KGM C02

胺紙覆蓋之其他木製 similar board of wood,
粒片板及類似板，不 surface-covered with
論是否用樹脂或其他 melamine-impregnated
有機膠合劑膠合者 paper, whether or not
agglomerated with resins or
other organic binding
substances
30 7 表面以裝飾用塑膠薄 Other particle board and KGM C02

片覆蓋之其他木製粒 similar board of wood,
片板及類似板，不論 surface-covered with
是否用樹脂或其他有 decorative laminates of
機膠合劑膠合者 plastic, whether or not
agglomerated with resins or
substances
90 4 其他木製粒片板及類 Other particle board and KGM C02

似板，不論是否用樹 similar board of wood,
脂或其他有機膠合劑 whether or not
膠合者 agglomerated with resins or
substances
4410.12 定向粒片板(ＯＳＢ) Oriented strand board (OSB)
4410.12.00 00 2 木製定向粒片板，不論 Oriented strand board (OSB) KGM 免稅Free 免稅Free 5% C02
是否用樹脂或其他有機 of wood, whether or not (PA,GT,NI,SV,HN,
膠合劑膠合 agglomerated with resins or NZ,SG)
substances
4410.19.10 木製方薄片型粒片板 Waferboard of wood, 免稅Free 免稅Free 5%

，不論是否用樹脂或其 whether or not agglomerated (PA,GT,NI,SV,HN,
他有機膠合劑膠合者 with resins or other organic NZ,SG)
binding substances
10 1 木製方薄片型粒片板 Waferboard of wood, KGM C02

，不論是否用樹脂或 whether or not
其他有機膠合劑膠合 agglomerated with resins or
，未加工或除砂磨外 other organic binding
未進一步加工者 substances, unworked or
not further worked than
sanded
90 4 其他木製方薄片型粒 Other waferboard of wood, KGM C02

片板，不論是否用樹 whether or not
脂或其他有機膠合劑 agglomerated with resins or
膠合者 other organic binding
substances
4410.19.90 00 6 其他木製類似板，不論 Other similar board of wood, KGM 免稅Free 免稅Free 5% C02
是否用樹脂或其他有機 whether or not agglomerated (PA,GT,NI,SV,HN,
膠合劑膠合者 with resins or other organic NZ,SG)
binding substances
4410.90 其他 Of other ligneous materials
4410.90.00 00 7 其他木質纖維製類似板 Similar board of other KGM 免稅Free 免稅Free 5% C02

，不論是否用樹脂或其 ligneous materials, whether (PA,GT,NI,SV,HN,
他有機膠合劑膠合者 or not agglomerated with NZ,SG)
resins or other organic
binding substances
721 Ch. 44 721

國定稅率
Tariff Rate
碼 Unit 規
4411 以木材或其他木質纖維製 Fibreboard of wood or other

成之纖維板，不論是否用 ligneous materials, whether or
樹脂或其他有機膠合劑膠 not bonded with resins or other
合者 organic substances
－中密度纖維板 -Medium density

（ＭＤＦ）： fibreboard(MDF):
4411.12 其厚度不超過５公厘者 Of a thickness not exceeding 5

mm
4411.12.10 00 9 中密度纖維板，其厚度 Medium density fibreboard, KGM 免稅Free 免稅Free 5% C02

不超過５公厘，未經機 of a thickness not exceeding (PA,GT,NI,SV,HN,
械加工或未經敷面者 5 mm, not mechanically NZ,SG)
worked or surface covered
4411.12.90 00 2 其他中密度纖維板，其 Other medium density KGM 免稅Free 免稅Free 5% C02

厚度不超過５公厘 fibreboard, of a thickness not (PA,GT,NI,SV,HN,
exceeding 5 mm NZ,SG)
4411.13 其厚度超過５公厘者 Of a thickness exceeding 5

，但不超過９公厘者 mm but not exceeding 9 mm

超過５公厘者，但不超 of a thickness exceeding 5 (PA,GT,NI,SV,HN,
過９公厘者，未經機械 mm but not exceeding 9 mm, NZ,SG)
加工或未經敷面者 not mechanically worked or
surface covered

厚度超過５公厘者，但 fibreboard, of a thickness (PA,GT,NI,SV,HN,
不超過９公厘者 exceeding 5 mm but not NZ,SG)
exceeding 9 mm
4411.14 其厚度超過９公厘者 Of a thickness exceeding 9

mm

超過９公厘者，未經機 of a thickness exceeding 9 (PA,GT,NI,SV,HN,
械加工或未經敷面者 mm , not mechanically NZ,SG)
worked or surface covered

厚度超過９公厘者 fibreboard, of a thickness (PA,GT,NI,SV,HN,
exceeding 9mm NZ,SG)
4411.92 其密度超過０﹒８公克 Of a density exceeding 0.8

/立方公分者 g/cm3
4411.92.10 00 2 其他纖維板，密度超過 Other fibreboard, of a density KGM 免稅Free 免稅Free 5% C02

０﹒８公克／立方公分 exceeding 0.8 g/cm3, not (PA,GT,NI,SV,HN,
，未經機械加工或未經 mechanically worked or NZ,SG)
敷面者 surface covered
4411.92.90 00 5 其他纖維板，密度超過 Other fibreboard, of a density KGM 免稅Free 免稅Free 5% C02

０﹒８公克／立方公分 exceeding 0.8 g/cm3 (PA,GT,NI,SV,HN,
者 NZ,SG)
4411.93 其密度超過０﹒５公克 Of a density exceeding 0.5

／立方公分，但不超過 g/cm3 but not exceeding 0.8
０﹒８公克／立方公分 g/cm3
者
722 Ch. 44 722

國定稅率
Tariff Rate
碼 Unit 規
4411.93.10 00 1 其他纖維板，密度超過 Other fibreboard of a density KGM 免稅Free 免稅Free 5% C02

０﹒５公克／立方公分 exceeding 0.5 g/cm3 but not (PA,GT,NI,SV,HN,
，但不超過０﹒８公克 exceeding 0.8 g/cm3, not NZ,SG)
／立方公分，未經機械 mechanically worked or
加工或未經敷面者 surface covered
4411.93.90 00 4 其他纖維板，密度超過 Other fibreboard of a density KGM 免稅Free 免稅Free 5% C02

０﹒５公克／立方公分 exceeding 0.5 g/cm3 but not (PA,GT,NI,SV,HN,
，但不超過０﹒８公克 exceeding 0.8 g/cm3 NZ,SG)
／立方公分者
4411.94 其密度不超過０﹒５公 Of a density not exceeding 0.5

克/立方公分者 g/cm3
4411.94.10 00 0 其他纖維板，密度不超 Other fibreboard, of a density KGM 免稅Free 免稅Free 5% C02

過０﹒５公克／立方公 not exceeding 0.5 g/cm3, not (PA,GT,NI,SV,HN,
分，未經機械加工或未 mechanically worked or NZ,SG)
經敷面者 surface covered
4411.94.90 00 3 其他纖維板，密度不超 Other fibreboard, of a density KGM 免稅Free 免稅Free 5% C02

過０﹒５公克／立方公 not exceeding 0.5 g/cm3 (PA,GT,NI,SV,HN,
分 NZ,SG)
4412 合板、單板貼面板及類似 Plywood, veneered panels and

積層材 similar laminated wood
4412.10.11 00 9 兩外層均由針葉樹木材 Plywood, veneered panels MTQ 免稅Free 免稅Free 10% C02
製成，含有至少一層竹 and similar laminated wood, KGM (PA,GT,NI,SV,HN,
製者，且未含有粒片板 with both outer plies of NZ,SG)
層之合板、單板貼面板 coniferous wood,containing
及類似積層材。 at least one ply of bamboo
and not containing any layer
of particle board
4412.10.12 00 8 兩外層均由針葉樹木材 Plywood, veneered panels MTQ 12.5% 免稅Free 25% C02
製成，含有至少一層竹 and similar laminated wood, KGM (PA,GT,NI,SV,HN,
製者，且含有至少一層 with both outer plies of NZ) 2.5% (SG)
粒片板之合板、單板貼 coniferous wood,containing
面板及類似積層材。 at least one ply of bamboo
and at least one layer of
particle board
4412.10.91 00 2 其他至少含有一層由竹 Other unfinished plywood, MTQ 8.5% 免稅Free 20% C02
製成之素面合板、單板 veneered panels and similar KGM (PA,GT,NI,SV,HN,
貼面板及類似積層材。 laminated wood,with at least NZ,SG)
one ply of bamboo
4412.10.92 00 1 其他至少含有一層由竹 Other processed plywood, MTQ 12.5% 免稅Free 25% C02
製成之加工合板、單板 veneered panels and similar KGM (PA,GT,NI,SV,HN,
貼面板及類似積層材。 laminated wood,with at least NZ) 2.5% (SG)
one ply of bamboo
－其他全由單板（竹製 -Other plywood consisting

除外）組成之合板，每 solely of sheets of wood(other
層厚度不超過６公厘者 than bamboo), each ply not
： exceeding 6 mm thickness :
4412.31 至少有一外層由熱帶樹 With at least one outer ply of

類製成者 tropical wood
723 Ch. 44 723

國定稅率
Tariff Rate
碼 Unit 規
4412.31.10 00 5 其他素面合板（未含有 Other unfinished plywood MTQ 8.5% 免稅Free 20% C02
竹製單板者），至少有 (other than bamboo veneer), KGM (PA,GT,NI,SV,HN,
一外層由熱帶樹類製成 with at least one outer ply of NZ,SG)
，每層厚度不超過６公 tropical wood specified in
厘者 Subheading Note 2 to this
Chapter, each ply not
exceeding 6 mm thickness
4412.31.20 00 3 其他加工合板（未含有 Other processed plywood MTQ 12.5% 免稅Free 25% C02
一外層由熱帶樹類製成 with at least one outer ply of NZ) 2.5% (SG)
，每層厚度不超過６公 tropical wood specified in
厘者 Subheading Note 2 to this
Chapter, each ply not
4412.33 其他，至少有一外層屬 Other, with at least one outer

榿木類（榿木屬）、梣 ply of non-coniferous wood of
木類（梣木屬）、山毛 the species alder (Alnus spp.),
櫸類（山毛櫸屬）、樺 ash (Fraxinus spp.), beech
木類（樺木屬）、櫻桃 (Fagus spp.), birch (Betula
木類（李屬）、栗木類 spp.), cherry (Prunus spp.),
chestnut (Castanea spp.), elm
（栗屬）、榆木類（榆
(Ulmus spp.), eucalyptus
屬）、桉樹類（桉屬 (Eucalyptus spp.), hickory
）、山核桃類（山核桃 (Carya spp.), horse chestnut
屬）、七葉樹類（七葉 (Aesculus spp.), lime (Tilia
樹屬）、椴木類（椴屬 spp.), maple (Acer spp.), oak
）、槭木類（槭屬）、 (Quercus spp.), plane tree
橡木類（櫟屬）、懸鈴 (Platanus spp.), poplar and
木類（懸鈴木屬）、楊 aspen (Populus spp.), robinia
樹類及白楊樹類（楊屬 (Robinia spp.), tulipwood
）、刺槐類（刺槐屬 (Liriodendron spp.) or walnut
(Juglans spp.)
）、鵝掌楸類（鵝掌楸
屬）或胡桃木類（胡桃
屬）等非針葉樹類製成
者
4412.33.10 00 3 其他素面合板（未含有 Other unfinished plywood MTQ 8.5% 免稅Free 20% C02
一外層屬榿木類、梣木 with at least one outer ply of NZ,SG)
類、山毛櫸類、樺木類 non-coniferous wood of the
、櫻桃木類、栗木類、 species alder, ash, beech,
榆木類、桉樹類、山核 birch, cherry, chestnut, elm,
eucalyptus, hickory, horse
桃類、七葉樹類、椴木
chestnut, lime, maple, oak,
類、槭木類、橡木類、 plane tree, poplar and aspen,
懸鈴木類、楊樹類及白 robinia, tulipwood or walnut,
楊樹類、刺槐類、鵝掌 each ply not exceeding 6 mm
楸類或胡桃木類等非針 thickness
葉樹類製成，每層厚度
不超過６公厘者
一外層屬榿木類、梣木 with at least one outer ply of NZ) 2.5% (SG)
類、山毛櫸類、樺木類 non-coniferous wood of the
、櫻桃木類、栗木類、 species alder, ash, beech,
榆木類、桉樹類、山核 birch, cherry, chestnut, elm,
eucalyptus, hickory, horse
桃類、七葉樹類、椴木
chestnut, lime, maple, oak,
類、槭木類、橡木類、 plane tree, poplar and aspen,
懸鈴木類、楊樹類及白 robinia, tulipwood or walnut,
楊樹類、刺槐類、鵝掌 each ply not exceeding 6 mm
楸類或胡桃木類等非針 thickness
葉樹類製成，每層厚度
不超過６公厘者
724 Ch. 44 724

國定稅率
Tariff Rate
碼 Unit 規
4412.34 其他，至少有一外層非 Other, with at least one outer

屬第４４１２３３目所 ply of non-coniferous wood
述之非針葉樹類製成者 not specified under subheading
4412.33
4412.34.10 00 2 其他素面合板（未含有 Other unfinished MTQ 8.5% 免稅Free 20% C02

竹製單板者），至少有 plywood(other than bamboo KGM (PA,GT,NI,SV,HN,
一外層非屬第 veneer), with at least one NZ,SG)
４４１２３３目所述之 outer ply of non-coniferous
非針葉樹類製成，每層 wood not specified under
厚度不超過６公厘者 subheading 4412.33, each ply
not exceeding 6 mm
thickness
一外層非屬第 with at least one outer ply of NZ) 2.5% (SG)
４４１２３３目所述之 non-coniferous wood not
非針葉樹類製成，每層 specified under subheading
厚度不超過６公厘者 4412.33, each ply not
4412.39 其他，兩外層均由針葉 Other, with both outer plies of

樹類製成者 coniferous wood
4412.39.10 00 7 其他兩外層均由針葉樹 Other unfinished plywood MTQ 免稅Free 免稅Free 10% C02
類製成之素面合板（未 (other than bamboo veneer), KGM (PA,GT,NI,SV,HN,
含有竹製單板者），每 with both outer plies of NZ,SG)
層厚度不超過６公厘者 coniferous wood, each ply
not exceeding 6 mm
thickness
4412.39.20 00 5 其他兩外層均由針葉樹 Other processed MTQ 免稅Free 免稅Free 15% C02

類製成之加工合板（未 plywood(other than bamboo KGM (PA,GT,NI,SV,HN,
含有竹製單板者），每 veneer), with both outer plies NZ,SG)
層厚度不超過６公厘者 of coniferous wood, each ply
not exceeding 6 mm
thickness
4412.94 窄板條木心板、層積木 Blockboard, laminboard and

心板及寬板條木心板 battenboard
4412.94.11 00 8 素面之窄板條木心板、 Unfinished MTQ 免稅Free 免稅Free 10% C02

層積木心板及寬板條木 blockboard,laminboard and KGM (PA,GT,NI,SV,HN,
心板，兩外層均由針葉 battenboard, with both outer NZ,SG)
樹木材製成者 plies of coniferous wood
4412.94.12 00 7 加工之窄板條木心板、 Processed MTQ 免稅Free 免稅Free 15% C02

層積木心板及寬板條木 blockboard,laminboard and KGM (PA,GT,NI,SV,HN,
心板，兩外層均由針葉 battenboard, with both outer NZ,SG)
樹木材製成者 plies of coniferous wood
4412.94.21 00 6 其他素面之窄板條木心 Other unfinished MTQ 10% 免稅Free 20% C02

板、層積木心板及寬板 blockboard,laminboard and KGM (PA,GT,NI,SV,HN,
條木心板，至少有一外 battenboard, with at least one NZ) 2% (SG)
層由非針葉樹木材製成 outer ply of non- coniferous
者 wood
4412.94.22 00 5 其他加工之窄板條木心 Other processed MTQ 12.5% 免稅Free 25% C02

板、層積木心板及寬板 blockboard,laminboard and KGM (PA,GT,NI,SV,HN,
條木心板，至少有一外 battenboard, with at least one NZ) 2.5% (SG)
層由非針葉樹木材製成 outer ply of non- coniferous
者 wood
725 Ch. 44 725

國定稅率
Tariff Rate
碼 Unit 規
4412.99.31 00 9 其他兩外層均由針葉樹 Other plywood, veneered MTQ 免稅Free 免稅Free 10% C02
木材製成之合板、單板 panels and similar laminated KGM (PA,GT,NI,SV,HN,
貼面板及類似積層材 wood, with both outer plies NZ,SG)
，不含粒片板者 of coniferous wood, not
containing any layer of
particle board
4412.99.32 00 8 其他兩外層均由針葉樹 Other plywood, veneered MTQ 12.5% 免稅Free 25% C02
木材製成之合板、單板 panels and similar laminated KGM (PA,GT,NI,SV,HN,
貼面板及類似積層材 wood, with both outer plies NZ) 2.5% (SG)
，含有至少一層粒片板 of coniferous wood,
者 containing at least one layer
of particle board
4412.99.40 00 8 其他合板、單板貼面板 Other plywood, veneered MTQ 12.5% 免稅Free 25% C02
及類似積層材，至少有 panels and similar laminated KGM (PA,GT,NI,SV,HN,
一外層由非針葉樹木材 wood, with at least one outer NZ) 2.5% (SG)
製成，且含有至少一層 ply of non-coniferous wood ,
粒片板者 containing at least one layer
of particle board
4412.99.51 00 4 其他素面之合板、單板 Other unfinished plywood, MTQ 10% 免稅Free 20% C02
貼面板及類似積層材 veneered panels and similar KGM (PA,GT,NI,SV,HN,
，至少有一外層由非針 laminated wood, with at least NZ) 2% (SG)
葉樹木材製成者 one outer ply of non-
coniferous wood
4412.99.52 00 3 其他加工之合板、單板 Other processed plywood, MTQ 12.5% 免稅Free 25% C02
貼面板及類似積層材 veneered panels and similar KGM (PA,GT,NI,SV,HN,
，至少有一外層由非針 laminated wood, with at least NZ) 2.5% (SG)
葉樹木材製成者 one outer ply of non-
coniferous wood
4413 塊狀、板狀、條狀或成型 Densified wood, in blocks,

之增密木 plates, strips or profile shapes
4413.00 塊狀、板狀、條狀或成 Densified wood, in blocks,

型之增密木 plates, strips or profile shapes
4413.00.10 00 1 梭子用壓縮木塊 Blocks for making shuttles KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4413.00.90 00 4 其他塊狀、板狀、條狀 Other densified wood, in KGM 免稅Free 免稅Free 5%
或成型之增密木 blocks, plates, strips or (PA,GT,NI,SV,HN,
profile shapes NZ,SG)
4414 木框，供畫像、相片、鏡 Wooden frames for paintings,

子或類似品之用 photographs, mirrors or similar
objects
4414.00 木框，供畫像、相片、 Wooden frames for paintings,

鏡子或類似品之用 photographs, mirrors or similar
objects
4414.00.00 00 2 木框，供畫像、相片、 Wooden frames for paintings, KGM 免稅Free 免稅Free 5%

鏡子或類似品之用 photographs, mirrors or (PA,GT,NI,SV,HN,
similar objects NZ,SG)
4415 裝貨用之木箱、木盒、條 Packing cases, boxes, crates,

板箱、木桶及類似木製包 drums and similar packings, of
裝容器；繞纜用木軸；木 wood; cable-drums of wood;
製墊板　箱型墊板及其他 pallets, box pallets and other
承壓木板；木製墊板圍框 load boards, of wood; pallet
collars of wood.
726 Ch. 44 726

國定稅率
Tariff Rate
碼 Unit 規
4415.10 木箱、木盒、條板箱、 Cases, boxes, crates, drums

木桶或類似容器；繞纜 and similar packings; cable-
用木軸 drums
4415.10.00 00 9 木箱、木盒、條板箱、 Cases, boxes, crates, drums KGM 免稅Free 免稅Free 5% B01
木桶或類似容器；繞纜 and similar packings; cable- (PA,GT,NI,SV,HN,
用木軸 drums, of wood NZ,SG)
4415.20 墊板、箱型墊板及其他 Pallets, box pallets and other

承壓木板；墊板圍框 load boards; pallet collars
4415.20.00 00 7 木製墊板、箱型墊板及 Pallets, box pallets and other KGM 免稅Free 免稅Free 5% B01
其他承壓木板；木製墊 load boards, of wood; pallet (PA,GT,NI,SV,HN, MP1
板圍框 collars, of wood NZ,SG)
4416 各種木製箍桶、琵琶桶、 Casks, barrels, vats, tubs and

大桶、盆、其他木桶及其 other coopers procucts and parts
零件，包括桶板 thereof, of wood, including
staves
4416.00 各種木製箍桶、琵琶桶 Casks, barrels, vats, tubs and

、大桶、盆、其他木桶 other coopers products and
及其零件，包括桶板 parts thereof, of wood,
including staves
4416.00.10 00 8 各種桶板 Staves KGM 免稅Free 免稅Free 2.5% MP1

(PA,GT,NI,SV,HN,
NZ,SG)
4416.00.90 00 1 各種木製箍桶、琵琶桶 Casks, barrels, vats, tubs and KGM 免稅Free 免稅Free 5% MP1
、大桶、盆、其他木桶 other coopers products and (PA,GT,NI,SV,HN,
及其零件 parts thereof, of wood NZ,SG)
4417 木製工具、工具之身及柄 Tools, tool bodies, tool handles,

、掃帚或刷子之身及柄 broom or brush bodies and
；木製靴楦、鞋楦 handles, of wood; boot or shoe
lasts and trees, of wood
4417.00 木製工具、工具之身及 Tools, tool bodies, tool

柄、掃帚或刷子之身及 handles, broom or brush
柄；木製靴楦、鞋楦 bodies and handles, of wood;
boot or shoe lasts and trees, of
wood
4417.00.00 00 9 木製工具、工具之身及 Tools, tool bodies, tool KGM 免稅Free 免稅Free 5%

柄、掃帚或刷子之身及 handles, broom or brush (PA,GT,NI,SV,HN,
柄；木製靴楦、鞋楦 bodies and handles, of wood; NZ,SG)
boot or shoe lasts and trees,
of wood
4418 建築用木工製品及木作成 Builders' joinery and carpentry

品，包括鑲空格子木板、 of wood, including cellular
已組成之地板、木瓦及屋 wood panels, assembled flooring
頂板 panels, shingles and shakes
4418.10 窗、落地窗及其窗框 Windows, French-windows

and their frames
4418.10.00 00 6 木製窗、落地窗及其窗 Windows, French-windows KGM 免稅Free 免稅Free 5% MP1

框 and their frames, of wood (PA,GT,NI,SV,HN,
NZ,SG)
4418.20 門及門框及門檻 Doors and their frames and
thresholds
4418.20.00 00 4 木製門及門框及門檻 Door and their frames and KGM 免稅Free 免稅Free 5% C02
thresholds, of wood (PA,GT,NI,SV,HN, MP1
NZ,SG)
727 Ch. 44 727

國定稅率
Tariff Rate
碼 Unit 規
4418.40 混凝土營建之板模 Shuttering for concrete

constructional work
4418.40.00 00 0 混凝土營建之板模 Shuttering for concrete KGM 免稅Free 免稅Free 5%

constructional work, of (PA,GT,NI,SV,HN,
woods NZ,SG)
4418.50 木瓦及屋頂板 Shingles and shakes
4418.50.00 00 7 木瓦及屋頂板 Shingles and shakes, of wood KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4418.60 柱及樑 Posts and beams
4418.60.00 00 5 木製柱及樑 Posts and beams , of wood KGM 免稅Free 免稅Free 5% C02
NZ,SG)
－已組成之地板 -Assembled flooring panels
4418.73 竹製或至少頂層（耐磨 Of bamboo or with at least the

層）為竹製者 top layer (wear layer) of
bamboo
4418.73.00 00 0 已組成地板，竹製或至 Assembled flooring panels, KGM 免稅Free 免稅Free 5% C02

少頂層（耐磨層）為竹 of bamboo or with at least (PA,GT,NI,SV,HN,
製者 the top layer (wear layer) of NZ,SG)
bamboo
4418.74 其他，馬賽克地板 Other, for mosaic floors
4418.74.00 00 9 其他，已組成之木製馬 Other, assembled mosaic KGM 免稅Free 免稅Free 5% C02

賽克地板 flooring panels, of wood (PA,GT,NI,SV,HN,
NZ,SG)
4418.75 其他，多層地板 Other, multilayer
4418.75.00 00 8 其他，已組成之木製多 Other, assembled multilayer KGM 免稅Free 免稅Free 5% C02

層地板 flooring panels, of wood (PA,GT,NI,SV,HN,
NZ,SG)
4418.79.00 00 4 其他已組成之木製地板 Other assembled flooring KGM 免稅Free 免稅Free 5% C02

panels, of wood (PA,GT,NI,SV,HN,
NZ,SG)
4418.91.00 00 8 其他建築用竹工製品及 Other builders' joinery and KGM 免稅Free 免稅Free 5% C02
竹作成品 carpentry, of bamboo (PA,GT,NI,SV,HN, MP1
NZ,SG)
4418.99.00 其他建築用木工製品及 Other builders' joinery and 免稅Free 免稅Free 5%

木作成品 carpentry, of wood (PA,GT,NI,SV,HN,
NZ,SG)
10 8 鑲空格子板，木製 Celluar panels, of wood KGM
90 1 其他建築用木工製品 Other builders' joinery and KGM C02

及木作成品 carpentry, of wood MP1
4419 木製餐具及廚具 Tableware and kitchenware, of

wood
－竹製： - Of bamboo :
728 Ch. 44 728

國定稅率
Tariff Rate
碼 Unit 規
4419.11 麵包切板、砧板及類似 Bread boards, chopping boards

板 and similar boards
4419.11.00 00 4 竹製麵包切板、砧板及 Bread boards, chopping KGM 免稅Free 免稅Free 5%

類似板 boards and similar boards, of (PA,GT,NI,SV,HN,
bamboo NZ,SG)
4419.12 筷子 Chopsticks
4419.12.00 竹製筷子 Chopsticks, of bamboo 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 1 免洗筷，竹製 Disposable chopsticks, of KGM F01
bamboo
90 4 其他竹製筷子 Other chopsticks, of KGM F02

bamboo
4419.19.00 00 6 其他竹製餐具及廚具 Other tableware and KGM 免稅Free 免稅Free 5%

kitchenware, of bamboo (PA,GT,NI,SV,HN,
NZ,SG)
4419.90.00 其他木製餐具及廚具 Tableware and kitchenware, 免稅Free 免稅Free 5%

of wood (PA,GT,NI,SV,HN,
NZ,SG)
10 6 免洗筷，木製 Disposable chopsticks, of KGM F01
wood
20 4 其他木製筷子 Other chopsticks, of wood KGM F02
90 9 其他木製餐具及廚具 Other tableware and KGM

kitchenware, of wood
4420 細工鑲嵌木及鑲嵌木；木 Wood marquetry and inlaid

質珠寶箱、切割器具箱或 wood; caskets and cases for
類似品；木雕刻品或其他 jewellery or cutlery, and similar
木質裝飾品；未列入第九 articles, of wood; statuettes and
十四章之木製家具 other ornaments, of wood;
wooden articles of furniture not
falling in Chapter 94
4420.10 木雕刻品及其他木質裝 Statuettes and other ornaments,

飾品 of wood
4420.10.00 00 2 木雕刻品及其他木質裝 Statuettes and other KGM 免稅Free 免稅Free 5%

飾品 ornaments, of wood (PA,GT,NI,SV,HN,
NZ,SG)
4420.90.10 00 3 細工鑲嵌木及鑲嵌木 Wood marquetry and inlaid MTQ 免稅Free 免稅Free 5%

wood KGM (PA,GT,NI,SV,HN,
NZ,SG)
4420.90.20 00 1 木質珠寶箱、切割器具 Caskets and cases for KGM 免稅Free 免稅Free 5% MP1
箱或類似物品；未列入 jewellery or cutlery, and (PA,GT,NI,SV,HN,
第９４章之木製家具 similar articles, of wood; NZ,SG)
wooden articles of furniture
not falling in Chapter 94
4421 其他木製品 Other articles of wood
4421.10 衣架 Clothes hangers
729 Ch. 44 729

國定稅率
Tariff Rate
碼 Unit 規
4421.10.00 00 1 木衣架 Clothes hangers, of wood KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4421.91.00 00 3 其他竹製品 Other articles of bamboo KGM 免稅Free 免稅Free 5% C02

(PA,GT,NI,SV,HN,
NZ,SG)
4421.99.00 其他木製品 Other articles of wood 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
10 3 船舵，盲人用點字盤 Rudders, ships, boards for KGM
the blind
20 1 製模具用模型，各種 Mould for making die, KGM MP1

木質線板 wooden beadings and
mouldings, including
moulded skirting and other
moulded boards
30 9 蜂箱 Bee-hives KGM
40 7 紡織機用紗管 Bobbins and the like for KGM

textile machinery use
50 4 其他木製線軸，錐形 Other spools, cops, sewing KGM

線軸，縫紉線軸 thread reels and the like, of
turned wood
60 2 火柴棒 Match splints KGM
90 6 其他木製品 Other articles of wood KGM C02

MP1
730 Ch. 44 730

第４５章　 CHAPTER 45
軟木及軟木製品 CORK AND ARTICLES OF CORK

（甲）第64章之靴、鞋及其配件； (a) Footwear or parts of footwear of Chapter 64;
（乙）第65章之帽類及其配件；或 (b) Headgear or parts of headgear of Chapter 65; or
（丙）第95章物品（例如玩具、遊戲品及運動用具）。 (c) Articles of Chapter 95 (for example, toys, games, sports
requisites).
731 Ch. 45 731

國定稅率
Tariff Rate
碼 Unit 規
4501 天然軟木，未加工或簡單 Natural cork, raw or simply

加工者；廢軟木；打碎、 prepared; waste cork; crushed,
成粒狀或磨碎之軟木 granulated or ground cork
4501.10 天然軟木，未加工或簡 Natural cork, raw or simply

單加工者 prepared
4501.10.00 00 4 天然軟木，未加工或簡 Natural cork, raw or simply KGM 免稅Free 免稅Free 免稅Free
單加工者 prepared (PA,GT,NI,SV,HN,
NZ,SG)
4501.90.00 00 7 廢軟木；經打碎、成粒 Waste cork; crushed, KGM 免稅Free 免稅Free 免稅Free

狀或磨碎之軟木 granulated or ground cork (PA,GT,NI,SV,HN,
NZ,SG)
4502 天然軟木，去皮或粗製成 Natural cork, debacked or
方形者，或呈長方形（包 roughly squared, or in
括正方形）之塊狀、板狀 rectangular (including square)
、片狀或扁條狀者（包括 blocks, plates, sheets or strip,
已切邊加工供作瓶塞材料 (including sharp-edged blanks
者） for corks or stoppers)
4502.00 天然軟木，去皮或粗製 Natural cork, debacked or

成方形者，或呈長方形 roughly squared, or in
（包括正方形）之塊狀 rectangular (including square)
、板狀、片狀或扁條狀 block, plates, sheets or strip,
者（包括已切邊加工供 (including sharp-edged blanks
作瓶塞材料用者） for corks or stoppers)
4502.00.00 00 5 天然軟木經去皮或粗製 Natural cork, debacked or KGM 免稅Free 免稅Free 5%

成方形者，或呈長方形 roughly squared, or in (PA,GT,NI,SV,HN,
（包括正方形）之塊狀 rectangular (including NZ,SG)
、板狀、片狀或扁條狀 square) blocks, plates, sheets
者（包括已切邊加工供 or strip (including sharp-
作瓶塞材料用者） edged blanks for corks or
stoppers)
4503 天然軟木製品 Articles of natural cork
4503.10 軟木塞 Corks and stoppers
4503.10.00 00 2 軟木塞 Corks and stoppers KGM 2.5% 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4503.90.10 00 3 附有金屬瓶蓋之軟木塞 Stoppers fitted with metal KGM 3.5% 免稅Free 10%
caps (PA,GT,NI,SV,HN,
NZ,SG)
4503.90.90 00 6 其他天然軟木製品 Other articles of natural cork KGM 2.5% 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
4504 凝聚軟木（含膠合劑或未 Agglomerated cork (with or
含膠合劑）及凝聚軟木製 without a binding substance) and
品 articles of agglomerated cork
4504.10 塊、板、片及條；各種 Blocks, plates, sheets and strip;

形狀之瓦；實心圓筒 tiles of any shape; solid
（包括圓盤） cylinders, including discs
4504.10.00 00 1 凝聚軟木塊、板、片及 Agglomerated cork blocks, KGM 2.5% 免稅Free 10%

條；各種形狀之凝聚軟 plates, sheets and strip; tiles (PA,GT,NI,SV,HN,
木瓦；凝聚軟木實心圓 of any shape; agglomerated NZ,SG)
筒（包括圓盤） cork solid cylinders,
including discs
732 Ch. 45 732

國定稅率
Tariff Rate
碼 Unit 規
4504.90.10 00 2 附有金屬瓶蓋之凝聚軟 Agglomerated cork stoppers KGM 3.5% 免稅Free 10%

木塞 fitted with metal caps (PA,GT,NI,SV,HN,
NZ,SG)
4504.90.90 00 5 其他凝聚軟木（包括含 Other agglomerated cork KGM 2.5% 免稅Free 10%
膠合劑或未含膠合劑 (with or without a binding (PA,GT,NI,SV,HN,
）及凝聚軟木製品 substance) and articles of NZ,SG)
agglomerated cork
733 Ch. 45 733

第４６章　 CHAPTER 46
草及其他編結材料之編結品；編籃及柳條編結 MANUFACTURES OF STRAW OF ESPARTO AND OF
品 OTHER PLAITING MATERIALS; BASKETWARE ANDD
WICKERWORK
一、本章所稱「編結材料」係指適於編結交織或類似加工 1.- In this Chapter the expression “ plaiting materials ”
之材料，包括草、柳條、竹、藤、燈心草、蘆葦、 means materials in a state or form suitable for plaiting,
扁木條、其他植物纖維扁條（如樹皮扁條、狹葉片及 interlacing or similar processes; it includes straw, osier or
拉菲亞棕櫚樹葉片纖維或取自寬葉片之其他條狀物 willow, bamboos, rattans, rushes, reeds, strips of wood,
）、未紡之天然纖維、塑膠單絲、塑膠扁條或紙條 strips of other vegetable material (for example, strips of
，但不包括熟皮條、合成皮條、氈呢條、不織布條、 bark, narrow leaves and raffia or other strips obtained
人髮、馬鬃、紡織用粗紗或細紗或第54章之單絲扁條 from broad leaves), unspun natural textile fibres,
及類似材料。 monofilament and strip and the like of plastics and strips
of paper, but not strips of leather or composition leather
or of felt or nonwovens, human hair, horsehair, textile
rovings or yarns, or monofilament and strip and the like
of Chapter 54.
（甲）第4814節之壁紙； (a) Wall coverings of heading 48.14;
（乙）已否編結之撚線、繩索或纜（第5607節）； (b) Twine, cordage, ropes or cables, plaited or not (heading
56.07);
（丙）第64或65章之靴、鞋、帽及其配件； (c) Footwear or headgear or parts thereof of Chapter 64 or 65;
（丁）具有編籃之車輛及車身（第87章）；或 (d) Vehicles or bodies for vehicles of basketware (Chapter
87); or
（戊）第94章之物品（如家具、燈及照明設備）。 (e) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings).
三、第4601節所稱「編結材料、編條及以平行連結編成之 3.- For the purposes of heading 46.01, the expression “
類似編結材料產品」係指紡織、或其他材料、編條及 plaiting materials, plaits and similar products of plaiting
以並排連成張方式裝成之類似編結材料產品，不論連 materials, bound together in parallel strands ” means
結材料是否為已紡之紡織材料。 plaiting materials, plaits and similar products of plaiting
materials, placed side by side and bound together, in the
form of sheets, whether or not the binding materials are
of spun textile materials.
734 Ch. 46 734

國定稅率
Tariff Rate
碼 Unit 規
4601 編條及以編結材料編成之 Plaits and similar products of

類似產品，不論已否編成 plaiting materials, whether or
長條者；以編結材料（編 not assembled into strips;
條及類似編結產品）平行 plaiting materials, plaits and
編結或編織成張者，不論 similar products of plaiting
是否為完成品（如墊、蓆 materials, bound together in
parallel strands or woven, in
、簾幕等）
sheet form, whether or not being
finished articles (for example,
mats, matting, screens)
－植物材料製成之墊、 - Mats, matting and screens of

蓆、簾幕： vegetable materials:
4601.21.00 00 0 竹製之墊、蓆、簾幕 Mats, matting and screens of KGM 5% 免稅Free 7.5%

bamboo (PA,GT,NI,SV,HN,
NZ,SG)
4601.22 籐製 Of rattan
4601.22.10 00 7 籐墊、蓆之半製品（藤 Mats and matting of rattan in KGM 免稅Free 免稅Free 免稅Free
笪） semi-manufactured forms (PA,GT,NI,SV,HN,
(rattan cane webbing) NZ,SG)
4601.22.90 00 0 其他籐製之墊、蓆、簾 Other mats, matting and KGM 5% 免稅Free 7.5%

幕 screens of rattan (PA,GT,NI,SV,HN,
NZ,SG)
4601.29 其他植物材料製 Other
4601.29.10 00 0 草製成之墊、蓆、簾幕 Mats, matting and screens of KGM 5% 免稅Free 7.5% B01
straw (PA,GT,NI,SV,HN,
NZ,SG)
4601.29.20 00 8 包蓆（船艙墊貨用蓆在 Mats for packing purposes KGM 5% 免稅Free 5% B01
內） (including dunnage mats) (PA,GT,NI,SV,HN,
NZ,SG)
4601.29.90 00 3 其他植物材料製成之墊 Mats, mattings and screens of KGM 5% 免稅Free 7.5%
、蓆、簾幕 other vegetable materials (PA,GT,NI,SV,HN,
NZ,SG)
4601.92.00 00 4 竹製之編條及類似產品 Bamboo plaits and similar KGM 5% 免稅Free 7.5%

，無論是否編成長條者 products, whether or not (PA,GT,NI,SV,HN,
；以竹平行編結或編織 assembled into strips; NZ,SG)
成張之製品（墊、蓆、 products of bamboo, bound
簾幕列入 together in parallel strands or
４６０１２１目） woven, in sheet form (mats,
mattings and screen are
classified in subheading
4601.21)
4601.93.10 00 1 籐編條，無論是否編成 Plaits, rattan, whether or not KGM 免稅Free 免稅Free 免稅Free
長條者 assembled into strips (PA,GT,NI,SV,HN,
NZ,SG)
735 Ch. 46 735

國定稅率
Tariff Rate
碼 Unit 規
4601.93.90 00 4 其他籐製之類似產品 Other rattan plaits and similar KGM 5% 免稅Free 7.5%
，無論是否編成長條者 products, whether or not (PA,GT,NI,SV,HN,
；以籐平行編結或編織 assembled into strips; NZ,SG)
成張之製品（墊、蓆、 products of rattan, bound
簾幕列入 together in parallel strands or
４６０１２２目） woven, in sheet form (mats,
4601.22)
4601.94 其他植物材料製 Of other vegetable materials
4601.94.00 其他植物材料編條及類 Other vegetable materials 5% 免稅Free 7.5%

似產品，無論是否編成 plaits and similar products, (PA,GT,NI,SV,HN,
長條者；其他植物材料 whether or not assembled NZ,SG)
平行編結或編織成張之 into strips; products of other
製品（墊、蓆、簾幕列 vegetable materials, bound
入第４６０１２９目） together in parallel strands or
woven, in sheet form (mats,
4601.29)
10 0 稻草編條及類似產品 straw plaits and similar KGM B01

，無論是否編成長條 products, whether or not
者；稻草平行編結或 assembled into strips;
編織成張之製品（墊 products of straw, bound
、蓆、簾幕列入 together in parallel strands
４６０１２９目） or woven, in sheet form
(mats, mattings and screen
are classified in subheading
4601.29)
90 3 其他植物材料編條及 Other vegetable materials KGM

類似產品，無論是否 plaits and similar products,
編成長條者；其他植 whether or not assembled
物材料平行編結或編 into strips; products of
織成張之製品（墊、 other vegetable materials,
蓆、簾幕列入 bound together in parallel
strands or woven, in sheet
４６０１２９目）
form (mats, mattings and
screen are classified in
subheading 4601.29)
4601.99.10 00 5 毛編條，無論是否編成 Plaits of wool, whether or not KGM 10% 免稅Free 12.5% B01
長條者；動物纖維類製 assembled into strips; mats (PA,GT,NI,SV,HN,
之墊、蓆 and matting, of animal fibres NZ,SG)
4601.99.20 00 3 帽緶 Hat braids KGM 5% 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4601.99.30 00 1 絲編條，無論是否編成 Plaits of silk, whether or not KGM 10% 免稅Free 25%
長條者 assembled into strips (PA,GT,NI,SV,HN,
NZ,SG)
4601.99.40 00 9 紙編條，無論是否編成 Plaits of paper, whether or KGM 5% 免稅Free 5%
長條者 not assembled into strips (PA,GT,NI,SV,HN,
NZ,SG)
4601.99.91 00 7 其他材料編條及以編結 Other materials plaits and KGM 5% 免稅Free 7.5%
材料編成之類似產品 similar products of plaiting (PA,GT,NI,SV,HN,
，無論是否編成長條者 materials, whether or not NZ,SG)
assembled into strips
4601.99.92 00 6 其他編結材料平行編結 Other products of plaiting KGM 3.3% 免稅Free 7.5%

或編織成張之製品 materials, bound together in (PA,GT,NI,SV,HN,
parallel stands or woven, in NZ,SG)
sheet form
736 Ch. 46 736

國定稅率
Tariff Rate
碼 Unit 規
4602 編籃、柳條製品及其他編 Basketwork, wickerwork and

結品，以編結材料直接編 other articles, made directly to
製成形者，或以第 shape from plaiting materials or
４６０１節所屬貨品製成 made up from goods of heading
者；絲瓜絡製成之物品 46.01; articles of loofah
－植物材料製成者： Of vegetable materials
4602.11.00 00 1 編籃及其他編結品，以 Basketwork and other KGM 5% 免稅Free 10%

竹製之編結材料直接編 articles, made directly to (PA,GT,NI,SV,HN,
製成形者，或以竹材製 shape from bamboo plaiting NZ,SG)
之第４６０１節所屬貨 materials or made up from
品製成者 articles of heading 46.01 of
bamboo

籐製之編結材料直接編 articles, made directly to (PA,GT,NI,SV,HN,
製成形者，或以籐材製 shape from rattan plaiting NZ,SG)
之第４６０１節所屬貨 materials or made up from
品製成者 articles of heading 46.01 of
rattan
4602.19 其他植物材料製 Other
4602.19.10 00 1 草包 Bags, of straw and grass KGM 5% 免稅Free 5% B01

(PA,GT,NI,SV,HN,
NZ,SG)
4602.19.90 編籃、柳條製品及其他 Basketwork, wickerwork and 5% 免稅Free 10%
編結品，以其他植物材 other articles, made directly (PA,GT,NI,SV,HN,
料製之編結材料直接編 to shape from other vegetable NZ,SG)
製成形者，或以其他植 plaiting materials or made up
物材料製之第 from articles of heading
４６０１節所屬貨品製 46.01 of other vegetable
materials; articles of loofah
成者；絲瓜絡製成之物
品
10 2 編籃及其他編結品 Basketwork and other KGM B01
，以稻草製直接編製 articles, made directly to
成形者，或以稻草製 shape from straw or made
之第４６０１節所屬 up from articles of heading
貨品製成者 46.01 of straw
90 5 編籃、柳條製品及其 Basketwork, wickerwork KGM

他編結品，以其他植 and other articles, made
物材料製之編結材料 directly to shape from other
直接編製成形者，或 vegetable plaiting materials
以其他植物材料製之 or made up from articles of
第４６０１節所屬貨 heading 46.01 of other
vegetable materials; articles
品製成者；絲瓜絡製
of loofah
成之物品

其他編結材料直接編製 articles, made directly to (PA,GT,NI,SV,HN,
成形者，或以其他材料 shape from other plaiting NZ,SG)
製之第４６０１節所屬 materials or made up from
貨品製成者 articles of heading 46.01 of
other materials
737 Ch. 46 737

第１０類　 SECTION X
木漿或其他纖維素材料之紙漿；回收（廢料及 PULP OF WOOD OR OF OTHER FIBROUS
碎屑）紙或紙板；紙及紙板及其製品 CELLULOSIC MATERIAL; (WASTE AND SCRAP )
PAPER OR PAPERBOARD; PAPER AND PAPERBOARD
AND ARTICLES THEREOF
第４７章　 CHAPTER 47
木漿或其他纖維素材料之紙漿；回收（廢料及 PULP OF WOOD OR OF OTHER FIBROUS
碎屑）紙或紙板 CELLULOSIC MATERIAL; (WASTE AND SCRAP )
PAPER OR PAPERBOARD
一、第4702節所稱「溶解級化學木漿」係指化學木漿在攝 1.- For the purposes of heading 47.02, the expression “
氏溫度20度時溶解於含有18％之氫氧化鈉之苛性鈉溶 chemical wood pulp, dissolving grades ” means
液中一小時之後，其不溶解部分之重量佔蘇打木漿或 chemical wood pulp having by weight an insoluble
硫酸鹽木漿92％或以上，佔亞硫酸鹽木漿88％或以上 fraction of 92 % or more for soda or sulphate wood pulp
，且亞硫酸鹽木漿含灰分重量不超過0.15％。 or of 88 % or more for sulphite wood pulp after one hour
in a caustic soda solution containing 18 % sodium
hydroxide (NaOH) at 20 ºC, and for sulphite wood pulp
an ash content that does not exceed 0.15 % by weight.
738 Ch. 47 738

國定稅率
Tariff Rate
碼 Unit 規
4701 機械木漿 Mechanical wood pulp
4701.00 機械木漿 Mechanical wood pulp
4701.00.00 00 4 機械木漿 Mechanical wood pulp KGM 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
4702 溶解級化學木漿 Chemical wood pulp, dissolving
grades
4702.00 溶解級化學木漿 Chemical wood pulp,

dissolving grades
4702.00.00 00 3 溶解級化學木漿 Chemical wood pulp, KGM 免稅Free 免稅Free 2%

dissolving grades (PA,GT,NI,SV,HN,
NZ,SG)
4703 蘇打或硫酸鹽化學木漿 Chemical wood pulp, soda or
，溶解級除外 sulphate, other than dissolving
grades
－未漂白︰ -Unbleached :
4703.11 針葉樹製 Coniferous
4703.11.00 00 9 針葉樹化學木漿，未漂 Coniferous, chemical wood KGM 免稅Free 免稅Free 免稅Free

白 pulp, unbleached (PA,GT,NI,SV,HN,
NZ,SG)
4703.19 非針葉樹製 Non-coniferous
4703.19.00 00 1 非針葉樹化學木漿，未 Non-coniferous, chemical KGM 免稅Free 免稅Free 免稅Free

漂白 wood pulp, unbleached (PA,GT,NI,SV,HN,
NZ,SG)
－半漂白或已漂白︰ -Semi-bleached or bleached :
4703.21.00 00 7 針葉樹化學木漿，半漂 Coniferous, chemical wood KGM 免稅Free 免稅Free 2.5%

白或已漂白 pulp, semi-bleached or (PA,GT,NI,SV,HN,
bleached NZ,SG)
4703.29.00 00 9 非針葉樹化學木漿，半 Non-coniferous chemical KGM 免稅Free 免稅Free 2.5%

漂白或已漂白 wood pulp, semi-bleached or (PA,GT,NI,SV,HN,
bleached NZ,SG)
4704 亞硫酸鹽化學木漿，溶解 Chemical wood pulp, sulphite,

級除外 other than dissolving grades
－未漂白︰ -Unbleached :
4704.11.00 00 8 針葉樹亞硫酸鹽化學木 Coniferous chemical wood KGM 免稅Free 免稅Free 免稅Free

漿，溶解級除外，未漂 pulp, sulphite other than (PA,GT,NI,SV,HN,
白 dissolving grades, NZ,SG)
unbleached
4704.19.00 00 0 非針葉樹亞硫酸鹽化學 Non-coniferous chemical KGM 免稅Free 免稅Free 免稅Free

木漿，溶解級除外，未 wood pulp, sulphite, other (PA,GT,NI,SV,HN,
漂白 than dissolving grades, NZ,SG)
unbleached
－半漂白或已漂白︰ -Semi-bleached or bleached :
739 Ch. 47 739

國定稅率
Tariff Rate
碼 Unit 規
4704.21.00 00 6 針葉樹亞硫酸鹽化學木 Coniferous chemical wood KGM 免稅Free 免稅Free 2.5%

漿，溶解級除外，半漂 pulp, sulphite, other than (PA,GT,NI,SV,HN,
白或已漂白 dissolving grades, semi- NZ,SG)
bleached or bleached
4704.29 非針葉樹 Non-coniferous
4704.29.00 00 8 非針葉樹亞硫酸鹽化學 Non-coniferous chemical KGM 免稅Free 免稅Free 2.5%

木漿，溶解級除外，半 wood pulp, sulphite, other (PA,GT,NI,SV,HN,
漂白或已漂白 than dissolving grades, semi- NZ,SG)
bleached or bleached
4705 結合機械法及化學製漿法 Wood pulp obtained by a

所得之木漿 combination of mechanical and
chemical pulping processes
4705.00 結合機械法及化學製漿 Wood pulp obtained by a

法所得之木漿 combination of mechanical and
chemical pulping processes
4705.00.00 00 0 結合機械法及化學製漿 Wood pulp obtained by a KGM 免稅Free 免稅Free 2.5%

法所得之木漿 combination of mechanical (PA,GT,NI,SV,HN,
and chemical pulping NZ,SG)
processes
4706 得自回收（廢料及碎屑 Pulps of fibres derived from

）紙或紙板之纖維紙漿或 recovered (waste and
其他纖維素材料之纖維紙 scrap)paper or paperboard or of
漿 other fibrous cellulosic material
4706.10 棉籽絨紙漿 Cotton linters pulp
4706.10.00 00 7 棉籽絨紙漿 Cotton linters pulp KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4706.20 得自回收（廢料及碎屑 Pulps of fibrous derived from
）紙或紙板之纖維紙漿 recovered (waste and scrap)
paper or paperboard
4706.20.00 00 5 得自回收（廢料及碎屑 Pulps of fibrous derived from KGM 免稅Free 免稅Free 2.5%
）紙或紙板之纖維紙漿 recovered (waste and scrap) (PA,GT,NI,SV,HN,
paper or paperboard NZ,SG)
4706.30 其他，竹製 Other,of bamboo
4706.30.00 00 3 其他竹製紙漿 Other pulp, of bamboo KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4706.91 機械製 Mechanical
4706.91.00 00 9 其他纖維素材料機械紙 Mechanical pulp of other KGM 免稅Free 免稅Free 2.5%

漿 fibrous cellulosic material (PA,GT,NI,SV,HN,
NZ,SG)
4706.92 化學製 Chemical
4706.92.10 00 6 蔗渣化學紙漿 Chemical pulp of bagasse KGM 免稅Free 免稅Free 2.5%

(PA,GT,NI,SV,HN,
NZ,SG)
4706.92.90 00 9 其他纖維素材料化學紙 Chemical pulp of other KGM 免稅Free 免稅Free 2.5%
漿 fibrous cellulosic material (PA,GT,NI,SV,HN,
NZ,SG)
740 Ch. 47 740

國定稅率
Tariff Rate
碼 Unit 規
4706.93 結合機械法和化學法所 Obtained by a combination of

得者 mechanical and chemical
processes
4706.93.00 00 7 其他纖維素材料以結合 Pulps of other fibrous KGM 免稅Free 免稅Free 2.5%

機械法和化學法所得紙 cellulosic material, obtained (PA,GT,NI,SV,HN,
漿 by a combination of NZ,SG)
mechanical and chemical
processes
4707 回收（廢料及碎屑）紙或 Recovered (waste and scrap)

紙板 paper or paperboard
4707.10 未漂白牛皮紙或紙板 Unbleached kraft paper or

，或瓦楞紙或紙板 paperboard or corrugated paper
or paperboard
4707.10.00 00 6 回收（廢料及碎屑）之 Recovered (waste and scrap) TNE 免稅Free 免稅Free 免稅Free
未漂白牛皮紙或紙板及 unbleached kraft paper or (PA,GT,NI,SV,HN,
瓦楞紙或紙板 paperboard or corrugated NZ,SG)
paper or paperboard
4707.20 已漂白化學紙漿為主製 Other paper or paperboard

成之其他紙或紙板，未 made mainly of bleached
整批著色者 chemical pulp, not coloured in
the mass
其他紙或紙板，由已漂 other paper or paperboard (PA,GT,NI,SV,HN,
白化學紙漿為主製成 made mainly of bleached NZ,SG)
，未整批著色者 chemical pulp, not coloured
in the mass
4707.30 以機械紙漿為主製成之 Paper or paperboard made

紙或紙板（例如報紙、 mainly of mechanical pulp (for
雜誌及類似印刷品） example, newspapers, journals
and similar printed matter)
舊報、舊雜誌、印刷或 newspaper, periodicals, (PA,GT,NI,SV,HN,
校樣紙 printed material or NZ,SG)
proofsheets
其他以機械紙漿為主製 other paper or paperboard (PA,GT,NI,SV,HN,
成之紙或紙板 made mainly of mechanical NZ,SG)
pulp
4707.90 其他，包括未分類整理 Other, including unsorted

之廢料及碎料 waste and scrap
4707.90.00 00 9 其他回收（廢料及碎屑 Other recovered (waste and TNE 免稅Free 免稅Free 免稅Free
）之紙或紙板包括未分 scrap) paper or paperboard, (PA,GT,NI,SV,HN,
類整理之廢料及碎屑 including unsorted waste and NZ,SG)
scrap
741 Ch. 47 741

第４８章　 CHAPTER 48
紙及紙板；紙漿、紙或紙板之製品 PAPER AND PAPERBOARD; ARTICLES OF PAPER
PULP, OF PAPER OR OF PAPERBOARD
一、本章除有特別要求者外，「紙」也包括紙板（無關其 1.- For the purposes of this Chapter, except where the
厚度或每平方公尺重量）。 context otherwise requires, a reference to “paper”
includes references to paperboard (irrespective of
thickness or weight per m²).
（甲）第30章之製品； (a) Articles of Chapter 30;
（乙）第3212節之燙印紙； (b) Stamping foils of heading 32.12;
（丙）香水紙或以化妝品浸漬或塗佈之紙（第33章）； (c) Perfumed papers or papers impregnated or coated with
cosmetics (Chapter 33);
（丁）以肥皂或清潔劑浸漬、塗佈或覆蓋之紙或纖維素胎 (d) Paper or cellulose wadding impregnated, coated or covered
（第3401節）；以光亮劑、油膏或類似調製品浸 with soap or detergent (heading 34.01), or with polishes,
漬、塗佈或覆蓋之紙或纖維素胎（第3405節）； creams or similar preparations (heading 34.05);
（戊）感光紙或紙板（第3701至3704節）； (e) Sensitised paper or paperboard of headings 37.01 to 37.04;
（己）浸漬診斷用或實驗用試劑之紙張（第3822節）； (f) Paper impregnated with diagnostic or laboratory reagents
(heading 38.22);
（庚）紙底之塑膠片，或以一層塑膠塗佈或覆蓋於另一層 (g) Paper-reinforced stratified sheeting of plastics, or one layer
之紙或紙板上，而塑膠之厚度超過總厚度之半者， of paper or paperboard coated or covered with a layer of
或此類材料之製品，不包括第4814節之糊牆紙（第 plastics, the latter constituting more than half the total
39章）； thickness, or articles of such materials, other than wall
coverings of heading 48.14 (Chapter 39);
（辛）第4202節之製品（例如旅行用品）； (h) Articles of heading 42.02 (for example, travel goods);
（壬）第46章之製品（編結材料之製品）； (ij) Articles of Chapter 46 (manufactures of plaiting material);
（癸）紙紗或紙紗紡織品（第11類）； (k) Paper yarn or textile articles of paper yarn (Section XI);
（子）第64或65章之物品； (l) Articles of Chapter 64 or Chapter 65;
（丑）研磨紙或紙板（第6805節）或紙底或紙板底雲母片 (m) Abrasive paper or paperboard (heading 68.05) or paper- or
（第6814節）（但塗以雲母粉之紙及紙板則列入本 paperboard-backed mica (heading 68.14) (paper and
章）； paperboard coated with mica powder are, however, to be
classified in this Chapter);
（寅）紙或紙板為底之金屬箔（通常屬第14或15類）； (n) Metal foil backed with paper or paperboard (generally
Section XIV or XV);
（卯）第9209節之物品； (o) Articles of heading 92.09;
（辰）第95章之物品（例如玩具、遊戲品、運動用具）； (p) Articles of Chapter 95 (for example, toys, games, sports
或 requisites); or
（巳）第96章之物品〔例如鈕扣、衛生棉（墊）及衛生棉 (q) Articles of Chapter 96 (for example, buttons, sanitary
塞、嬰兒用尿墊（尿布）及其裏襯〕。 towels (pads) and tampons, napkins (diapers) and napkin
liners for babies).
三、除須符合註七規定外，第4801至4805節包括用壓光、 3.- Subject to the provisions of Note 7, headings 48.01 to
超壓光、打光或經類似處理及加仿水印或表面上膠之 48.05 include paper and paperboard which have been
紙及紙板，及整幅加以染色或製成大理石紋之紙、紙 subjected to calendering, super-calendering, glazing or
板、纖維素胎及纖維素紙，除第4803節特別規定外 similar finishing, false water-marking or surface sizing,
，這些節不適用於其他方式加工之紙、紙板、纖維素 and also paper, paperboard, cellulose wadding and webs
胎或纖維素紙。 of cellulose fibres, coloured or marbled throughout the
mass by any method. Except where heading 48.03
otherwise requires, these headings do not apply to paper,
paperboard, cellulose wadding or webs of cellulose fibres
which have been otherwise processed.
四、本章所稱「印報紙」係指用於印製報紙（新聞紙）之 4.- In this Chapter the expression “newsprint” means
未塗佈紙，其含機械法或化學機械法產生之木質紙纖 uncoated paper of a kind used for the printing of
維重量不少於全部纖維量之50％，未上膠或少量上膠 newspapers, of which not less than 50 % by weight of the
，紙面每一面之帕克印刷凸度（1MPa）粗糙度超過 total fibre content consists of wood fibres obtained by a
2.5微米（μm），而每平方公尺之基重在40公克及以 mechanical or chemi-mechanical process, unsized or very
上但不超過65公克者，及僅適用於下述之紙： lightly sized, having a surface roughness Parker Print Surf
(1 MPa) on each side exceeding 2.5 micrometres
(microns), weighing not less than 40 g/m² and not more
than 65 g/m², and apply only to paper :
（甲）成條或捲筒，其寬度超過28公分者；或 (a) in strips or rolls of a width exceeding 28 cm; or
742 Ch. 48 742
（乙）平版矩形（包括正方形）未摺疊時，其一邊超過28 (b) in rectangular (including square) sheets with one side
公分，而另一邊超過15公分者。 exceeding 28 cm and the other side exceeding 15 cm in the
unfolded state.
五、第4802節「用於書寫、印刷或其他製圖用紙及紙板」 5.- For the purposes of heading 48.02, the expressions
及「未打孔之卡片紙及打孔紙帶」係指主要由漂白紙 “paper and paperboard, of a kind used for writing,
漿、機械法或化學機械法紙漿所製之紙及紙板，並符 printing or other graphic purposes” and “non
合下述任一標準： perforated punch-cards and punch tape paper” mean
paper and paperboard made mainly from bleached pulp or
from pulp obtained by a mechanical or chemi-mechanical
process and satisfying any of the following criteria :
每平方公尺基重不超過150公克之紙或紙板： For paper or paperboard weighing not more than 150 g/m²
:
（甲）機械法產生之纖維含量在10％或以上，且 (a) containing 10 % or more of fibres obtained by a
mechanical or chemi-mechanical process, and
1. 每平方公尺基重不超過80公克，或 1. weighing not more than 80 g/m², or

2. 整幅染色；或 2. coloured throughout the mass; or
（乙）含灰分重量超過8％，且 (b) containing more than 8 % ash, and
1. 每平方公尺基重不超過80公克，或 1. weighing not more than 80 g/m², or

2. 整幅染色；或 2. coloured throughout the mass; or
（丙）含灰分重量超過在3％，且其白度在60％或以 (c) containing more than 3 % ash and having a brightness
上；或 of 60 % or more ; or
（丁）含灰分重量超過在3％但未超過8％，其白度低 (d) containing more than 3 % but not more than 8 % ash,
於60％，比破裂度等於2.5KPa.㎡/g及以下者； having a brightness less than 60 % , and a burst index
或 equal to or less than 2.5 kPa m2/g; or
（戊）含灰分重量在3％以下，其白度在60％或以上比 (e) containing 3 % ash or less, having a brightness of 60

破裂度等於2.5KPa.㎡/g及以下者。 % or more and a burst index equal to or less than 2.5
kPa m2/g.
每平方公尺基重超過150公克之紙或紙板： For paper or paperboard weighing more than 150 g/m² :

（甲）整幅染色；或 (a) coloured throughout the mass; or
（乙）白度在60％或以上，且 (b) having a brightness of 60 % or more, and
1. 厚度在225微米（μm）或以下；或 1. a caliper of 225 micrometres (microns) or less, or

2. 厚度超過225微米（μm）但不超過508微米 2. a caliper more than 225 micrometres (microns) but not
（μm）且灰分含量超過3％；或 more than 508 micrometres (microns) and an ash
content more than 3 %; or
（丙）白度低於60％，厚度在254微米（μm）或以 (c) having a brightness of less than 60 %, a caliper of 254
下，且含灰分重量超過8％。 micrometres (microns) or less and an ash content more
than 8 %.
第4802節不包括過濾紙及紙板（包括茶袋用 Heading 48.02 does not, however, cover filter paper or

紙）或毛氈紙及紙板。 paperboard (including tea-bag paper) or felt paper or
paperboard.
六、本章所稱「牛皮紙及紙板」係指以化學硫酸鹽法或蘇 6.- In this Chapter " kraft paper and paperboard " means
打法製成之纖維重量佔全部纖維含量80％及以上之紙 paper and paperboard of which not less than 80 % by
及紙板。 weight of the total fibre content consists of fibres
obtained by the chemical sulphate or soda processes.
七、除各節之說明另有規定者外，紙、紙板、纖維素胎及 7.- Except where the terms of the headings otherwise require,
纖維素紙符合第4801至4811節中任何兩個或兩個以上 paper, paperboard, cellulose wadding and webs of
節號之規定者，其分類應以最後之節為準。 cellulose fibres answering to a description in two or more
of the headings 48.01 to 48.11 are to be classified under
that one of such headings which occurs last in numerical
order in the Nomenclature.
八、第4803至4809節僅適用於下述之紙、紙板、纖維素胎 8.- Headings 48.03 to 48.09 apply only to paper, paperboard,
及纖維素紙： cellulose wadding and webs of cellulose fibres :
（甲）成條或捲筒，其寬度超過36公分者；或 (a) in strips or rolls of a width exceeding 36 cm; or
743 Ch. 48 743

（乙）平版矩形（包括正方形）未摺疊時，其一邊超過36 (b) in rectangular (including square) sheets with one side
公分，而另一邊超過15公分者。 exceeding 36 cm and the other side exceeding 15 cm in the
unfolded state.
九、第4814節所稱「壁紙及類似糊牆紙」僅限於下述貨品 9.- For the purposes of heading 48.14, the expression “
： wallpaper and similar wall coverings ” applies only to :
（甲）適合作牆壁或天花板裝飾用，其寬度在45公分及以 (a) Paper in rolls, of a width of not less than 45 cm and not
上，而不超過160公分之捲筒紙張； more than 160 cm, suitable for wall or ceiling decoration :
（1）印刷紋理、浮凸壓紋、表面著色、印有圖案或 (1) Grained, embossed, surface-coloured, design-printed
其他表面裝飾者（例如帶有織物絨毛者），不 or otherwise surface-decorated (for example, with
論是否塗佈或覆蓋透明保護塑膠層者； textile flock), whether or not coated or covered with
transparent protective plastics;
（2）因摻有木材、稻草等之顆粒而造成一種不平整 (2) With an uneven surface resulting from the

之表面者； incorporation of particles of wood, straw, etc.;
（3）正面塗佈或覆蓋以塑膠，該塑膠層已被印刷紋 (3) Coated or covered on the face side with plastics, the
理、浮凸壓紋、著色、印有圖案或加上其他裝 layer of plastics being grained, embossed, coloured,
飾；或 design-printed or otherwise decorated; or
（4）正面覆蓋有編結材料，不論是否屬平行編結， (4) Covered on the face side with plaiting material,
或屬編織者； whether or not bound together in parallel strands or
woven;
（乙）供牆壁或天花板裝飾用，並已作上述處理之不論捲 (b) Borders and friezes, of paper, treated as above, whether or
筒與否之紙邊及橫條； not in rolls, suitable for wall or ceiling decoration;
（丙）捲筒或平版之成套已印刷糊牆紙，合貼於牆壁時可 (c) Wall coverings of paper made up of several panels, in rolls
構成一幅風景、圖案或藝術作品。 or sheets, printed so as to make up a scene, design or motif
when applied to a wall.
以或紙板為底之產品，同時適於做地覆蓋物及糊牆 Products on a base of paper or paperboard, suitable for use
紙使用者，歸入第4823節。 both as floor coverings and as wall coverings, are to be
classified in heading 48.23.
十、第4820節不包括切成一定尺寸之活頁紙或紙卡不論是 10.- Heading 48.20 does not cover loose sheets or cards, cut to
否印刷、壓紋或打孔。 size, whether or not printed, embossed or perforated.
十一、第4823節包括提花機或類似機器用之穿孔紙或紙板卡 11.- Heading 48.23 applies, inter alia, to perforated paper or
片，及紙花邊。 paperboard cards for Jacquard or similar machines and
paper lace.
十二、除第4814及4821節所列物品外，印有文字或圖畫之紙 12.- Except for the goods of heading 48.14 or 48.21, paper,
、紙板、纖維素胎及製品，其所印文字或圖畫為該物 paperboard, cellulose wadding and articles thereof,
主要用途者，列入第49章。 printed with motifs, characters or pictorial
representations, which are not merely incidental to the
primary use of the goods, fall in Chapter 49.
一、第480411及480419目所稱「裱面（牛皮）紙板」係指 1.- For the purposes of subheadings 4804.11 and 4804.19, “
機械壓光或機械打光之捲筒紙或紙板，其所含化學硫 kraftliner ” means machine-finished or machine-glazed
酸鹽法或蘇打法製成之木材纖維重量佔全部纖維含量 paper and paperboard, of which not less than 80 % by
之80％及以上，每平方公尺之重量超過115公克，並 weight of the total fibre content consists of wood fibres
符合下表所載之最小米蘭破裂強度，或以內插法或外 obtained by the chemical sulphate or soda processes, in
推法對任何其他重量所求得之其他最小值。 rolls, weighing more than 115 g/m² and having a
minimum Mullen bursting strength as indicated in the
following table or the linearly interpolated or extrapolated
equivalent for any other weight.
744 Ch. 48 744

二、第480421及480429目所稱「袋用牛皮紙」係指成捲機 2.- For the purposes of subheadings 4804.21 and 4804.29, “
械壓光之紙，其所含化學硫酸鹽法或蘇打法製成之纖 sack kraft paper ” means machine-finished paper, of
維重量佔全部纖維含量之80％及以上，每平方公尺之 which not less than 80 % by weight of the total fibre
重量不少於60公克，但不超過115公克，並符合下述 content consists of fibres obtained by the chemical
一組規定者： sulphate or soda processes, in rolls, weighing not less
than 60 g/m² but not more than 115 g/m² and meeting one
of the following sets of specifications :
（a）米蘭比破裂度在3.7kPa.㎡/g及以上，且橫向伸長率 (a) Having a Mullen burst index of not less than 3.7 kPa m²/g
超過4.5％，而縱向伸長率超過2％。 and a stretch factor of more than 4.5 % in the cross
direction and of more than 2 % in the machine direction.
（b）符合下表所載之最小撕裂強度及最小抗張強度以及 (b) Having minima for tear and tensile as indicated in the
內插法對任何其他重量所求得之最小值： following table or the linearly interpolated equivalent for
any other weight :
三、第480511目所稱「半化學瓦楞原紙」係指成捲紙，其 3.- For the purposes of subheading 4805.11, “semi-

所含結合機械法與化學製漿法所得之未漂白闊葉樹纖 chemical fluting paper” means paper, in rolls, of which
維（短纖維）重量不少於全部纖維含量65％，且在 not less than 65 % by weight of the total fibre content
50％之相對濕度及攝氏23度下，經過30分鐘平壓測試 consists of unbleached hardwood fibres obtained by a
（CMT30）所測得之耐壓強度值超過1.8牛頓/公克/平 combination of mechanical and chemical pulping
方公尺。 processes, and having a CMT 30 (Corrugated Medium
Test with 30 minutes of conditioning) crush resistance
exceeding 1.8 newtons/g/m² at 50 % relative humidity, at
23 °C.
四、第480512目涵蓋主要以結合機械法與化學製漿法所得 4.- Subheading 4805.12 covers paper, in rolls, made mainly
草漿製之成捲紙，每平方公尺重量為130公克及以上 of straw pulp obtained by a combination of mechanical
，且在50％之相對濕度及攝氏23度下，經過30分鐘平 and chemical processes, weighing 130 g/m² or more, and
壓測試（CMT30）所測得之耐壓強度值超過1.4牛頓 having a CMT 30 (Corrugated Medium Test with 30
/公克/平方公尺。 minutes of conditioning) crush resistance exceeding 1.4
newtons/g/m² at 50 % relative humidity, at 23 °C.
五、第480524及480525目涵蓋由全部或主要由回收（廢料 5.- Subheadings 4805.24 and 4805.25 cover paper and
及碎屑）紙漿製成之紙或紙板。再生裱面紙板也可以 paperboard made wholly or mainly of pulp of recovered
有染色紙或由漂白或未漂白非回收紙漿製紙之表層。 (waste and scrap) paper or paperboard. Testliner may also
這些產品米蘭破裂度指數不小於2 kPa.m²/g。 have a surface layer of dyed paper or of paper made of
bleached or unbleached non-recovered pulp. These
products have a Mullen burst index of not less than 2
kPa·m²/g.
六、第480530目所稱「亞硫酸鹽包裝紙」係指單光紙，其 6.- For the purposes of subheading 4805.30, “ sulphite
所含以化學亞硫酸鹽法所製之木材纖維重量超過全部 wrapping paper ” means machine-glazed paper, of
纖維含量40％，含灰分重量不超過8％，且米蘭比破 which more than 40 % by weight of the total fibre content
裂度不小於1.47kPa.㎡/g。 consists of wood fibres obtained by the chemical sulphite
process, having an ash content not exceeding 8 % and
having a Mullen burst index of not less than 1.47 kPa
m²/g.
七、第481021目所稱「輕量塗佈紙」係指雙面塗佈之紙 7.- For the purposes of subheading 4810.22, “ light-weight
，其每平方公尺之總重量不超過72公克，每面每平方 coated paper ” means paper, coated on both sides, of a
公尺塗佈基重不超過15公克，其底紙所含機械法製得 total weight not exceeding 72 g/m², with a coating weight
木材纖維重量不少於全部纖維含量之50％。 not exceeding 15 g/m² per side, on a base of which not
less than 50 % by weight of the total fibre content
consists of wood fibres obtained by a mechanical process.
745 Ch. 48 745

746 Ch. 48 746

國定稅率
Tariff Rate
碼 Unit 規
4801 捲筒或平版之印報紙 Newsprint, in rolls or sheets
4801.00 捲筒或平版之印報紙 Newsprint, in rolls or sheets
4801.00.00 00 3 捲筒或平版之印報紙 Newsprint, in rolls or sheets KGM 免稅Free 免稅Free 5%

(PA,GT,NI,SV,HN,
NZ,SG)
4802 任何尺寸捲筒或矩形（包 Uncoated paper and paperboard,
括正方形）平版之未塗佈 of a kind used for writing,
紙與紙板，用於書寫、印 printing or other graphic
刷或其他製圖用，未打孔 purposes, and nonperforated
之打孔卡片紙和打孔紙帶 punch-cards and punch tape
（第４８０１或 paper, in rolls or rectangular
(including square) sheets, of any
４８０３節者除外）；手
size, other than paper of heading
工製紙及紙板 48.01 or 48.03; hand-made
paper and paperboard
4802.10 手工製紙及紙板 Hand-made paper and

paperboard
4802.10.00 手工製紙及紙板，未塗 Hand-made paper and 免稅Free 免稅Free 7.5%

佈，捲筒或平版 paperboard, uncoated, in rolls (PA,GT,NI,SV,HN,
or sheets NZ,SG)
10 8 手工製宣紙，未塗佈 Shiuan paper (chinese KGM MW0

，捲筒或平版 writing painting paper),
hand-made, uncoated, in
rolls or sheets
20 6 手工製鈔票紙，捲筒 Bank-note paper, hand- KGM 343

或平版 made, uncoated, in rolls or
sheets
90 1 其他手工製紙及紙板 Other hand-made paper and KGM

，未塗佈，捲筒或平 paperboard, uncoated, in
板 rolls or sheets
4802.20 供製感光、感熱或感電 Paper and paperboard of a kind

紙或紙板用之原紙及原 used as a base for photo-
紙板 sensitive, heat-sensitive or
electro-sensitive paper or
paperboard
4802.20.00 00 8 供製感光、感熱或感電 Paper and paperboard of a KGM 免稅Free 免稅Free 5%

紙或紙板用之原紙及原 kind used as a base for (PA,GT,NI,SV,HN,
紙板，捲筒或平版 photo-sensitive, heat- NZ,SG)
sensitive or electro-sensitive
paper or paperboard, in rolls
or sheets
4802.40 壁紙之原紙 Wallpaper base
4802.40.00 00 4 壁紙之原紙，捲筒或平 Wallpaper base, in rolls or in KGM 免稅Free 免稅Free 7.5%

版 sheet (PA,GT,NI,SV,HN,
NZ,SG)
－其他紙及紙板，不含 -Other paper and paperboard,
用機械法或化學機械法 not containing fibres obtained
製得纖維，或所含前述 by a mechanical or chemi-
纖維重量占全部纖維含 mechanical process or of
量之１０％及以下者： which not more than 10% by
weight of the total fibre
content consists of such fibres
:
4802.54 每平方公尺重量不及 Weighing less than 40 g/square

４０公克者 meter
747 Ch. 48 747

國定稅率
Tariff Rate
碼 Unit 規
4802.54.00 00 7 書寫、印刷或其他製圖 Uncoated paper and KGM 免稅Free 免稅Free 5%

用紙及紙板，未塗佈 paperboard, of a kind used (PA,GT,NI,SV,HN,
，捲筒或平版，每平方 for writing, printing or other NZ,SG)
公尺重量不及４０公克 graphic purposes, weighing
者 less than 40 g/square meter,
in rolls or sheets
4802.55 每平方公尺重量在 Weighing 40 g/square meter or

４０公克及以上，但不 more but not more than 150
超過１５０公克之捲筒 g/square meter, in rolls
紙
，捲筒，寬度為１５公 for writing, printing or other NZ,SG)
分及以下，每平方公尺 graphic purposes, weighing
重量在４０公克及以上 40 g/square meter or more
，但不超過１５０公克 but not more than 150
g/square meter, in rolls of a
者
width not exceeding 150 mm
4802.55.90 00 7 其他書寫、印刷或其他 Other uncoated paper and KGM 免稅Free 免稅Free 5%

製圖用紙及紙板，未塗 paperboard, of a kind used (PA,GT,NI,SV,HN,
佈，捲筒，每平方公尺 for writing, printing or other NZ,SG)
重量在４０公克及以上 graphic purposes, weighing
，但不超過１５０公克 40 g/square meter or more
者 but not more than 150
g/square meter, in rolls
4802.56 每平方公尺重量在 Weighing 40 g/square meter or

４０公克及以上，但不 more but not more than 150
超過１５０公克，不摺 g/square meter, in sheets with
疊時，其一邊不超過 one side not exceeding 435
４３５公厘，另一邊不 mm and the other side not
超過２９７公厘之平版 exceeding 297 mm in the
unfolded state
紙

，平版，不摺疊時，任 for writing, printing or other NZ,SG)
一邊均不及１５０公厘 graphic purposes, weighing
，每平方公尺重量在 40 g/square meter or more
４０公克及以上，但不 but not more than 150
g/square meter, in sheets with
超過１５０公克者
each side less than 150 mm
in the unfolded state

，平版，不摺疊時，其 for writing, printing or other NZ,SG)
一邊在１５０公厘或以 graphic purposes, weighing
上，但不超過４３５公 40 g/square meter or more
厘，另一邊亦在 but not more than 150
１５０公厘或以上，但
one side 150 mm or more but
不超過２９７公厘，每 not exceeding 435 mm, the
平方公尺重量在４０公 other side 150 mm or more
克及以上，但不超過 but not exceeding 297 mm in
１５０公克者 the unfolded state
748 Ch. 48 748

國定稅率
Tariff Rate
碼 Unit 規

佈，平版，不摺疊時 for writing, printing or other NZ,SG)
，其一邊不超過 graphic purposes, weighing
４３５公厘，另一邊亦 40 g/square meter or more
不超過２９７公厘，每 but not more than 150
g/square meter, in sheets
平方公尺重量在４０公
with one side not exceeding
克及以上，但不超過 435 mm and the other side
１５０公克者 not exceeding 297 mm in the
unfolded state
4802.57 其他每平方公尺重量在 Other, weighing 40 g/square

４０公克及以上，但不 meter or more but not more
超過１５０公克者 than 150 g/square meter

，其一邊超過４３５公 graphic purposes, weighing
厘，另一邊亦超過 40 g/square meter or more
２９７公厘，每平方公 but not more than 150
尺重量在４０公克及以
one side exceeding 435 mm
上，但不超過１５０公 and the other side exceeding
克者 297 mm in the unfolded state

佈，平版，每平方公尺 for writing, printing or other NZ,SG)
重量在４０公克及以上 graphic purposes, weighing
，但不超過１５０公克 40 g/square meter or more
者 but not more than 150
4802.58 每平方公尺重量超過 Weighing more than 150

１５０公克者 g/square meter
4802.58.10 書寫、印刷或其他製圖 Uncoated paper and 免稅Free 免稅Free 5%

，每平方公尺重量超過 for writing, printing or other NZ,SG)
１５０公克，捲筒者 graphic purposes, weighing
more than 150 g/square
meter, in rolls
10 9 書寫、印刷或其他製 Uncoated paper and KGM

圖用紙及紙板，未塗 paperboard, of a kind used
佈，每平方公尺重量 for writing, printing or
超過１５０公克，但 other graphic purposes,
不超過２００公克 weighing more than 150
，捲筒者 g/square meter but not more
than 200 g/square meter, in
rolls

超過２００公克，捲 other graphic purposes,
筒者 weighing more than 200

，每平方公尺重量超過 for writing, printing or other NZ,SG)
１５０公克，平版者 graphic purposes, weighing
more than 150 g/square
meter, in sheets
749 Ch. 48 749

國定稅率
Tariff Rate
碼 Unit 規

超過１５０公克，但 other graphic purposes,
不超過２００公克 weighing more than 150
，平版者 g/square meter but not more
sheets

超過２００公克，平 other graphic purposes,
版者 weighing more than 200
－其他紙及紙板，其所 -Other paper and paperboard,

含用機械法或化學機械 of which more than 10 % by
法製得纖維重量超過全 weight of the total fibre
部纖維含量之１０％者 content consists of fibres
obtained by a mechanical or
chemi-mechanical process:
4802.61 捲筒紙 In rolls

用紙及紙板，未塗佈 paperboard, of other kind (PA,GT,NI,SV,HN,
，捲筒，寬度１５０公 used for writing, printing or NZ,SG)
厘及以下者 other graphic purposes, in
rolls with a width not
exceeding 150 mm

圖用紙及紙板，未塗 paperboard, of other kind
佈，捲筒，寬度 used for writing, printing or
１５公分及以下者 other graphic purposes, in
，每平方公尺重量不 rolls with a width not
及４０公克者 exceeding 150 mm,
weighing less than 40
g/square meter

，每平方公尺重量在 rolls with a width not
４０公克及以上，但 exceeding 150 mm,
weighing 40 g/square meter
不及１５０公克者
or more but less than 150
g/square meter

１５０公克及以上 exceeding 150 mm,
weighing 150 g/square
，但不及２００公克
meter or more, but less than
者 200 g/square meter
750 Ch. 48 750

國定稅率
Tariff Rate
碼 Unit 規

２００公克及以上者 exceeding 150 mm,
meter or more

，捲筒，寬度超過 used for writing, printing or NZ,SG)
１５０公厘者 other graphic purposes, in
rolls with a width exceeding
150mm
10 2 鈔票紙，未塗佈，捲 Bank-note paper, uncoated , KGM 343

筒，寬度超過 in rolls with a width
１５０公厘者 exceeding 150mm
91 4 其他書寫、印刷或其 Other uncoated paper and KGM

他製圖用紙及紙板 paperboard, of other kind
，未塗佈，捲筒，寬 used for writing, printing or
度超過１５０公厘者 other graphic purposes, in
，每平方公尺重量不 rolls with a width
及４０公克者 exceeding 150 mm,
g/square meter

，每平方公尺重量在 rolls with a width
４０公克及以上，但 exceeding 150 mm,
weighing 40 g/square or
不及１５０公克者
more, but less than 150
g/square meter

１５０公克及以上 exceeding 150 mm,
weighing 150 g/square or
，但不及２００公克
者 g/square meter

２００公克及以上者 exceeding 150 mm,
meter or more
4802.62 未摺疊時，其一邊不超 In sheets with one side not

過４３５公厘，另一邊 exceeding 435 mm and the
不超過２９７公厘之平 other side not exceeding 297
版紙 mm in the unfolded state
751 Ch. 48 751

國定稅率
Tariff Rate
碼 Unit 規

，平版，未摺疊時，任 used for writing, printing or NZ,SG)
一邊均不及１５０公厘 other graphic purposes, in
者 sheets with each side less
than 150mm in the unfolded
state

佈，平板，未摺疊時 used for writing, printing or
，任一邊均不及 other graphic purposes, in
１５０公厘者，每平 sheets with each side less
方公尺重量不及 than 150 mm in the
unfolded state, weighing
４０公克者
less than 40 g/square meter

方公尺重量在４０公 than 150 mm in the
unfolded state, weighing 40
克及以上，但不及
g/square or more, but less
１５０公克者 than 150 g/square meter

方公尺重量在 than 150 mm in the
１５０公克及以上
150 g/square meter or
，但不及２００公克 more, but less than 200
者 g/square meter

方公尺重量在 than 150 mm in the
２００公克及以上者
200 g/square meter or more

，平版，未摺疊時，其 used for writing, printing or NZ,SG)
一邊在１５０公厘或以 other graphic purposes, in
上，但不超過４３５公 sheets with one side 150mm
厘，另一邊亦１５０公 or more but not exceeding
435mm, the other side
厘或以上，但不超過
150mm or more but not
２９７公厘者 exceeding 297mm in the
unfolded state
10 1 鈔票紙，未塗佈，平 Banknotes paper, uncoated, KGM 343

版，未摺疊時，其一 in sheets with one side 150
邊在１５０公厘或以 mm or more but not
上，但不超過 exceeding 435 mm, the
４３５公厘，另一邊 other side 150 mm or more
亦１５０公厘或以上 but not exceeding 297 mm
，但不超過２９７公
厘者
752 Ch. 48 752

國定稅率
Tariff Rate
碼 Unit 規
91 3 其他書寫、印刷或其 "Other uncoated paper and KGM

，未塗佈，平版，未 used for writing, printing or
摺疊時，其一邊在 other graphic purposes, in
１５０公厘或以上 sheets with one side 150
，但不超過４３５公 mm or more but not
exceeding 435 mm, the
厘，另一邊亦
other side 150 mm or more
１５０公厘或以上 but not exceeding 297 mm
，但不超過２９７公 in the unfolded state,
厘者，每平方公尺重 weighing less than 40
量不及４０公克者 g/square meter"

厘，另一邊亦
厘者，每平方公尺重 weighing 40 g/square meter
量在４０公克及以上 or more, but less than 150
，但不及１５０公克 g/square meter
者
厘，另一邊亦
厘者，每平方公尺重 weighing 150 g/square
量在１５０公克及以 meter or more, but less than
上，但不及２００公 200 g/square meter
克者
厘，另一邊亦
厘者，每平方公尺重 weighing 200 g/square
量在２００公克及以 meter or more
上者
4802.62.90 其他書寫、印刷或其他 Other uncoated paper and 免稅Free 免稅Free 5%
佈，平版，未摺疊時 for writing, printing or other NZ,SG)
，其一邊不超過 graphic purposes, in sheets
４３５公厘，另一邊不 with one side not exceeding
超過２９７公厘者 435mm and the other side not
exceeding 297mm in the
unfolded state
753 Ch. 48 753

國定稅率
Tariff Rate
碼 Unit 規

版，未摺疊時，其一 in sheets with one side not
邊不超過４３５公厘 exceeding 435 mm and the
，另一邊不超過 other side not exceeding
２９７公厘者 297 mm in the unfolded
state

他製圖用紙及紙板 paperboard, of a kind used
，未塗佈，平版，未 for writing, printing or
摺疊時，其一邊不超 other graphic purposes, in
過４３５公厘，另一 sheets with one side not
邊不超過２９７公厘 exceeding 435 mm and the
other side not exceeding
者，每平方公尺重量
297 mm in the unfolded
不及４０公克者 state, weighing less than 40
g/square meter

在４０公克及以上者 state, weighing 40 g/square
，但不及１５０公克 meter or more, but less than

在１５０公克及以上 state, weighing 150
者，但不及２００公 g/square meter or more, but
克者 less than 200 g/square
meter

在２００公克及以上 state, weighing 200
者 g/square meter or more

，其一邊超過４３５公 graphic purposes, in sheets
厘，另一邊超過 with one side exceeding
２９７公厘者 435mm and the other side
exceeding 297mm in the
unfolded state
754 Ch. 48 754

國定稅率
Tariff Rate
碼 Unit 規

版，不摺疊時，其一 in sheets with one side
邊超過４３５公厘 exceeding 435 mm and the
，另一邊超過 other side exceeding 297
２９７公厘者 mm in the unfolded state

，未塗佈，平版，不 for writing, printing or
摺疊時，其一邊超過 other graphic purposes, in
４３５公厘，另一邊 sheets with one side
超過２９７公厘者 exceeding 435 mm and the
other side exceeding 297
，每平方公尺重量不
mm in the unfolded state,
及４０公克者 weighing less than 40
g/square meter

，每平方公尺重量在
４０公克及以上，但 weighing 40 g/square meter
不及１５０公克者 or more, but less than 150
g/square meter

１５０公克及以上 weighing 150 g/square
，但不及２００公克 meter or more, but less than

２００公克及以上者 weighing 200 g/square
meter or more

佈，平版者 for writing, printing or other NZ,SG)
graphic purposes, in sheets
10 9 其他鈔票紙，未塗佈 Other bank-note KGM 343

，平版者 paper,uncoated, in sheets

，未塗佈，平版者 for writing, printing or
other graphic purposes, in
sheets
755 Ch. 48 755

國定稅率
Tariff Rate
碼 Unit 規
4803 衛生紙或面紙之原紙、紙 Toilet or facial tissue stock,

巾或紙餐巾之原紙及類似 towel or napkin stock and
之供家用及衛生用紙之原 similar paper of a kind used for
紙、纖維素胎及纖維素紙 household or sanitary purposes,
，不論是否皺摺、壓紋、 cellulose wadding and webs of
打孔、表面著色、表面裝 cellulose fibres, whether or not
creped, crinkled, embossed,
飾或印刷處理，捲筒或平
perforated, surface-coloured,
版者均在內 surface-decorated or printed, in
rolls or sheets
4803.00 衛生紙或面紙之原紙、 Toilet or facial tissue stock,

紙巾或紙餐巾之原紙及 towel or napkin stock and
類似之供家用及衛生用 similar paper of a kind used
紙之原紙、纖維素胎及 for household or sanitary
纖維素紙，不論是否皺 purposes, cellulose wadding
摺、壓紋、打孔、表面 and webs of cellulose fibres,
whether or not creped,
著色、表面裝飾或印刷
crinkled, embossed, perforated,
處理，捲筒或平版者均 surface-coloured, surface-
在內 decorated or printed, in rolls or
sheets
4803.00.10 00 9 纖維素胎及纖維素紙不 Cellulose wadding and webs KGM 免稅Free 免稅Free 7.5%
論是否皺摺、壓紋、打 of cellulose fibres, whether (PA,GT,NI,SV,HN,
孔、表面著色、表面裝 or not creped, crinkled, NZ,SG)
飾或印刷處理，捲筒或 embossed, perforated,
平版者 surface-coloured, surface-
decorated or printed, in rolls
or sheets
4803.00.20 00 7 衛生紙或面紙之原紙、 Toilet or facial tissue stock, KGM 免稅Free 免稅Free 7.5%
紙巾或紙餐巾之原紙及 towel or napkin stock and (PA,GT,NI,SV,HN,
類似之供家用及衛生用 similar paper of a kind used NZ,SG)
之原紙，不論是否皺摺 for household or sanitary
、壓紋、打孔、表面著 purposes, whether or not
色、表面裝飾或印刷處 creped, crinkled, embossed,
perforated, surface-coloured,
理，捲筒或平版者
surface-decorated or printed,
in rolls or sheets
4804 捲筒或平版之未塗佈牛皮 Uncoated kraft paper and

紙及紙板（第４８０２或 paperboard, in rolls or sheets,
４８０３節者除外） other than that of heading 48.02
or 48.03
－裱面（牛皮）紙板︰ -Kraftliner :
4804.11 未漂白 Unbleached
4804.11.00 00 7 未漂白裱面（牛皮）紙 Unbleached kraftliner, KGM 免稅Free 免稅Free 7.5%

板，未塗佈，捲筒或平 uncoated, in rolls or sheets (PA,GT,NI,SV,HN,
版 NZ,SG)
4804.19.00 00 9 其他裱面（牛皮）紙板 Other kraftliner, uncoated, in KGM 免稅Free 免稅Free 7.5%

，未塗佈，捲筒或平版 rolls or sheets (PA,GT,NI,SV,HN,
NZ,SG)
－袋用牛皮紙︰ -Sack kraft paper:
4804.21.00 00 5 未漂白袋用牛皮紙，未 Unbleached sack kraft paper, KGM 免稅Free 免稅Free 7.5%
塗佈，捲筒或平版 uncoated, in rolls or sheets (PA,GT,NI,SV,HN,
NZ,SG)
756 Ch. 48 756

國定稅率
Tariff Rate
碼 Unit 規
4804.29.00 00 7 其他袋用牛皮紙，未塗 Other sack kraft paper, KGM 免稅Free 免稅Free 7.5%
佈，捲筒或平版 uncoated, in rolls or sheets (PA,GT,NI,SV,HN,
NZ,SG)
－其他牛皮紙及紙板 -Other kraft paper and
，其每平方公尺重量在 paperboard weighing 150
１５０公克及以下者︰ g/square meter or less :
4804.31.00 00 3 其他未漂白牛皮紙及紙 Other unbleached kraft paper KGM 免稅Free 免稅Free 7.5%
板，未塗佈，捲筒或平 and paperboard, uncoated, in (PA,GT,NI,SV,HN,
版，其每平方公尺重量 rolls or sheets, weighing 150 NZ,SG)
在１５０公克及以下者 g/square meter or less
4804.39.00 00 5 其他牛皮紙及紙板，未 Other kraft paper and KGM 免稅Free 免稅Free 7.5%
塗佈，捲筒或平版，其 paperboard, uncoated, in rolls (PA,GT,NI,SV,HN,
每平方公尺重量在 or sheets, weighing 150 NZ,SG)
１５０公克及以下者 g/square meter or less

，其每平方公尺重量超 paperboard weighing more
過１５０公克，但未達 than 150 g/square meter but
２２５公克者︰ less than 225 g/square meter :
4804.41.00 00 1 其他未漂白之牛皮紙及 Other unbleached kraft paper KGM 免稅Free 免稅Free 7.5%
紙板，未塗佈，捲筒或 and paperboard, uncoated, in (PA,GT,NI,SV,HN,
平版，其每平方公尺重 rolls or sheets, weighing NZ,SG)
量超過１５０公克，但 more than 150 g/square meter
未達２２５公克者 but less than 225 g/square
meter
4804.42 整幅均勻漂白，且所含 Bleached uniformly throughout

化學法木材纖維重量超 the mass and of which more
過全部纖維含量之 than 95% by weight of the
９５％ total fibre content consists of
wood fibres obtained by a
chemical process
4804.42.00 00 0 其他整幅均勻漂白之牛 Other kraft paper and KGM 免稅Free 免稅Free 7.5%
皮紙及紙板，且所含化 paperboard, bleached (PA,GT,NI,SV,HN,
學法木材纖維重量超過 uniformly throughout the NZ,SG)
全部纖維含量之 mass and of which more than
９５％，未塗佈，捲筒 95% by weight of the total
或平版，其每平方公尺 fibre content consists of
重量超過１５０公克
chemical process, uncoated,
，但未達２２５公克者 in rolls or sheets, weighing
more than 150 g/square meter
but less than 225 g/square
meter
每平方公尺重量超過 or sheets, weighing more NZ,SG)
１５０公克，但未達 than 150 g/square meter but
２２５公克者 less than 225 g/square meter
757 Ch. 48 757

國定稅率
Tariff Rate
碼 Unit 規

，其每平方公尺重量在 paperboard weighing 225
２２５公克及以上者︰ g/square meter or more :
4804.51.00 00 8 其他未漂白之牛皮紙及 Other unbleached kraft paper KGM 免稅Free 免稅Free 7.5%
紙板，未塗佈，捲筒或 and paperboard, uncoated, in (PA,GT,NI,SV,HN,
平版，其每平方公尺重 rolls or sheets, weighing 225 NZ,SG)
量在２２５公克及以上 g/square meter or more
者

９５％ total fibre content consists of
chemical process
4804.52.00 00 7 其他整幅漂白之牛皮紙 Other kraft paper and KGM 免稅Free 免稅Free 7.5%
及紙板，且所含化學法 paperboard, bleached (PA,GT,NI,SV,HN,
木材纖維重量超過全部 uniformly throughout the NZ,SG)
纖維含量之９５﹪，未 mass and of which more than
塗佈，捲筒或平版，其 95% by weight of the total
每平方公尺重量在 fibre content consistsof wood
fibres obtained by a chemical
２２５公克及以上者
process, uncoated, in rolls or
sheets, weighing 225
g/square meter or more
每平方公尺重量在 or sheets, weighing 225 NZ,SG)
２２５公克及以上者 g/square meter or more
4805 捲筒或平版之其他未塗佈 Other uncoated paper and

紙及紙板，其加工或處理 paperboard, in rolls or sheets,
程度不超過本章註三所述 not further worked or processed
者 than as specified in note 3 to this
Chapter.
－瓦楞原紙： -Fluting paper :
4805.11 半化學瓦楞原紙 Semi-chemical fluting paper
4805.11.00 00 6 半化學瓦楞原紙，未塗 Uncoated semi-chemical KGM 免稅Free 免稅Free 5%

佈，捲筒或平版，其加 fluting paper and paperboard, (PA,GT,NI,SV,HN,
工或處理程度不超過本 in rolls or sheets, not further NZ,SG)
章註三所述者 worked or processed than as
specified in Note 3 to this
Chapter
4805.12 草製瓦楞原紙 Straw fluting paper
4805.12.00 00 5 草製瓦楞原紙，未塗佈 Uncoated straw fluting paper KGM 免稅Free 免稅Free 5%

，捲筒或平版，其加工 and paperboard, in rolls or (PA,GT,NI,SV,HN,
或處理程度不超過本章 sheets, not further worked or NZ,SG)
註三所述者 processed than as specified in
4805.19 其他 other
758 Ch. 48 758

國定稅率
Tariff Rate
碼 Unit 規
4805.19.10 再生瓦楞原紙，未塗佈 Uncoated recycled fluting 免稅Free 免稅Free 5%

，捲筒或平版，其加工 paper and paperboard, in (PA,GT,NI,SV,HN,
或處理程度不超過本章 rolls or sheets, not further NZ,SG)
註三所述者 worked or processed than as
specified in Note 3 to this
Chapter
10 4 再生瓦楞原紙，未塗 Uncoated recycled fluting KGM

佈，捲筒或平版，其 paper and paperboard, in
加工或處理程度不超 rolls or sheets, not further
過本章註三所述者 worked or processed than
，每平方公尺重量不 as specified in Note 3 to
及１００公克者 this Chapter, weighing less
than 100 g/square meter

，每平方公尺重量在 as specified in Note 3 to
１００公克及以上 this Chapter, weighing 100
g/square meter or more, but
，但不及１３０公克
less than 130 g/square
者 meter

１３０公克及以上 this Chapterr, weighing 130
，但不及１８０公克
者 meter

１８０公克及以上 this Chapterr, weighing 180
，但不及２１５公克
者 meter

２１５公克及以上者 this Chapter, weighing 215
4805.19.90 00 9 其他瓦楞原紙，未塗佈 Other uncoated fluting paper KGM 免稅Free 免稅Free 5%

，捲筒或平版，其加工 and paperboard, in rolls or (PA,GT,NI,SV,HN,
或處理程度不超過本章 sheets, not further worked or NZ,SG)
註三所述者 processed than as specified in
－再生裱面紙板： -Testliner (recycled liner

board) :
4805.24 每平方公尺重量 Weighing 150 g/square meter

１５０公克及以下者 or less
759 Ch. 48 759

國定稅率
Tariff Rate
碼 Unit 規
4805.24.00 再生裱面紙板，未塗佈 Uncoated testliner (recycled 免稅Free 免稅Free 5%

，捲筒或平版，每平方 liner board), in rolls or (PA,GT,NI,SV,HN,
公尺重量１５０公克及 sheets, weighing 150 NZ,SG)
以下，其加工或處理程 g/square meter or less, not
度不超過本章註三所述 further worked or processed
者 than as specified in Note 3 to
this Chapter
10 9 再生裱面紙板，未塗 Uncoated testliner (recycled KGM

佈，捲筒或平版，其 liner board), in rolls or
加工或處理程度不超 sheets, not further worked
過本章註三所述者者 or processed than as
，每平方公尺重量不 specified in Note 3 to this
及１２５公克者 Chapter, weighing less than
125 g/square meter

過本章註三所述者者 or processed than as
，每平方公尺重量在 specified in Note 3 to this
１２５公克及以上 Chapter, weighing 125
，但不超過１５０公
not exceeding 150 g/square
克者 meter

１５０公克公者 g/square meter
4805.25.00 再生裱面紙板，未塗佈 Uncoated testliner(recycled 免稅Free 免稅Free 5%

，捲筒或平版，每平方 liner board), in rolls or (PA,GT,NI,SV,HN,
公尺重量超過１５０公 sheets, weighing more than NZ,SG)
克，其加工或處理程度 150 g/square meter, not
不超過本章註三所述者 further worked or processed
than as specified in Note 3 to
this Chapter

過本章註三所述者 or processed than as
，每平方公尺重量 specified in Note 3 to this
１５０公克及以上 Chapter, weighing 150
g/square meter or more but
，但不及１７５公克
者 meter

１７５公克及以上 Chapter, weighing 175
，但不及２５０公克
者 meter

２５０公克及以上者 Chapter, weighing 250
4805.30 亞硫酸鹽包裝紙 Sulphite wrapping paper
760 Ch. 48 760

國定稅率
Tariff Rate
碼 Unit 規
4805.30.00 00 3 亞硫酸鹽包裝紙，未塗 Sulphite wrapping paper, KGM 免稅Free 免稅Free 7.5%

佈，捲筒或平版，其加 uncoated, in rolls or sheets, (PA,GT,NI,SV,HN,
工或處理程度不超過本 not further worked or NZ,SG)
章註三所述者 processed than as specified in
4805.40 過濾紙及紙板 Filter paper and paperboard
4805.40.11 00 8 茶袋紙，捲筒或平版 Tea bag paper, in rolls or KGM 免稅Free 免稅Free 7.5%
，其加工或處理程度不 sheets, not further worked or (PA,GT,NI,SV,HN,
超過本章註三所述者 processed than as specified in NZ,SG)
4805.40.19 00 0 其他過濾紙，捲筒或平 Other filter paper, in rolls or KGM 免稅Free 免稅Free 7.5%
版，其加工或處理程度 sheets, not further worked or (PA,GT,NI,SV,HN,
不超過本章註三所述者 processed than as specified in NZ,SG)
4805.40.20 00 7 過濾紙板，捲筒或平版 Filter paperboard, in rolls or KGM 免稅Free 免稅Free 7.5%

，其加工或處理程度不 sheets, not further worked or (PA,GT,NI,SV,HN,
超過本章註三所述者 processed than as specified in NZ,SG)
4805.50 毛氈紙及紙板 Felt paper and paperboard
4805.50.00 00 8 毛氈紙及紙板，捲筒或 Felt paper and paperboard, in KGM 免稅Free 免稅Free 7.5%
平版，其加工或處理程 rolls or sheets, not further (PA,GT,NI,SV,HN,
度不超過本章註三所述 worked or processed than as NZ,SG)
者 specified in Note 3 to this
Chapter
－其他 -Other:

１５０公克及以下者 or less
4805.91.00 捲筒或平版之其他未塗 Other uncoated paper or 免稅Free 免稅Free 5%

佈紙及紙板，每平方公 paperboard, in rolls or sheets, (PA,GT,NI,SV,HN,
尺重量１５０公克及以 weighing 150 g/square meter NZ,SG)
下，其加工或處理程度 or less, not further worked or
不超過本章註三所述者 processed than as specified in
10 7 電氣用絕緣紙或紙板 Insulating paper or KGM

（絕緣阻抗 paperboard for electrical
１００００００００ equipment (insulation
０歐姆以上），捲筒 resistivity over 1000000000
或平版，未塗佈，每 ohm), uncoated, in rolls or
平方公尺重量 sheets, weighing 150
g/square meter or less, not
１５０公克及以下
further worked or processed
，其加工或處理程度 than as specified in Note 3
不超過本章註三所述 to this Chapter
者
90 0 捲筒或平版之其他未 Other uncoated paper or KGM
塗佈紙及紙板，每平 paperboard, in rolls or
方公尺重量１５０公 sheets, weighing 150
克及以下，其加工或 g/square meter or less, not
處理程度不超過本章 further worked or processed
註三所述者 than as specified in Note 3
to this Chapter

１５０公克但不及 g/square meter but less than
２２５公克者 225 g/square meter
761 Ch. 48 761

國定稅率
Tariff Rate
碼 Unit 規
4805.92.10 多層紙及紙板，未塗佈 Multi-ply paper and 免稅Free 免稅Free 5%

，捲筒或平版，每平方 paperboard, uncoated, in rolls (PA,GT,NI,SV,HN,
公尺重量超過１５０公 or sheets, weighing more NZ,SG)
克，但不及２２５公克 than 150 g/square meter but
者，其加工或處理程度 less than 225 g/square meter,
不超過本章註三所述者 not further worked or
processed than as specified in
10 4 電氣用多層絕緣紙或 Insulating multi-ply paper KGM

紙板（絕緣阻抗 or paperboard for electrical
０歐姆以上），未塗 resistivity over 1000000000
佈，捲筒或平版，每 ohm), uncoated, in rolls or
平方公尺重量超過 sheets, weighing more than
150 g/square meter but less
１５０公克，但不及
than 225 g/square meter,
２２５公克者，其加 not further worked or
工或處理程度不超過 processed than as specified
本章註三所述者 in Note 3 to this Chapter
91 6 其他多層紙及紙板 Other multi-ply paper and KGM

版，每平方公尺重量 rolls or sheets, weighing
超過１５０公克，但 more than 150 g/square
不及２２５公克者 meter but less than 225
，每層均漂白，其加 g/square meter, not further
worked or processed than
工或處理程度不超過
as specified in Note 3 to
本章註三所述者 this Chapter, each layer
bleached

，僅一外層漂白，其 g/square meter, not further
加工或處理程度不超
過本章註三所述者 this Chapter, with only one
outer layer bleached

，僅兩外層漂白，其 g/square meter, not further
過本章註三所述者 this Chapter, with only two
outer layers bleached

，每層均未漂白，其 g/square meter, not further
過本章註三所述者 this Chapter, without any
layer bleached
762 Ch. 48 762

國定稅率
Tariff Rate
碼 Unit 規

，其加工或處理程度 g/square meter, not further
不超過本章註三
this Chapter
4805.92.90 00 9 其他捲筒或平版之未塗 Other paper or paperboard, KGM 免稅Free 免稅Free 5%

佈紙及紙板，每平方公 uncoated, in rolls or sheets, (PA,GT,NI,SV,HN,
尺重量超過１５０公克 weighing more than 150 NZ,SG)
但不及２２５公克者 g/square meter but less than
，其加工或處理程度不 225g/square meter, not
超過本章註三所述者 further worked or processed
than as specified in Note 3 to
this Chapter

２２５公克及以上者 or more
4805.93.10 多層紙及紙板，未塗佈 Multi-ply paper and 免稅Free 免稅Free 5%

，捲筒或平版，每平方 paperboard, uncoated, in rolls (PA,GT,NI,SV,HN,
公尺重量２２５公克及 or sheets, weighing 225 NZ,SG)
以上，其加工或處理程 g/square meter or more, not
度不超過本章註三所述 further worked or processed
者 than as specified in Note 3 to
this Chapter
10 3 電氣用多層絕緣紙或 Insulating multi-ply paper KGM

紙板（絕緣阻抗 or paperboard for electrical
０歐姆以上），未塗 resistivity over 1000000000
佈，捲筒或平版，每 ohm), uncoated, in rolls or
平方公尺重量 sheets, weighing 225
g/square meter or more, not
２２５公克及以上
further worked or processed
，其加工或處理程度 than as specified in Note 3
不超過本章註三所述 to this Chapter
者
91 5 其他多層紙及紙板 Multi-ply paper and KGM
２２５公克及以上 225 g/square meter or
，每層均漂白，其加 more, not further worked or
工或處理程度不超過 processed than as specified
in Note 3 to this Chapter,
本章註三所述者
each layer bleached

，僅一外層漂白，其 more, not further worked or
加工或處理程度不超 processed than as specified
過本章註三所述者
with only one outer layer
bleached
763 Ch. 48 763

國定稅率
Tariff Rate
碼 Unit 規

，僅兩外層漂白，其 more, not further worked or
with only two outer layers
bleached

，每層均未漂白，其 more, not further worked or
without any outer layer
bleached

，其加工或處理程度 more, not further worked or
不超過本章註三所述 processed than as specified
者
4805.93.90 00 8 其他捲筒或平版之未塗 Other paper or paperboard, KGM 免稅Free 免稅Free 5%
佈紙及紙板，每平方公 uncoated, in rolls or sheets, (PA,GT,NI,SV,HN,
尺重量２２５公克及以 weighing 225 g/square meter NZ,SG)
上，其加工或處理程度 or more, not further worked
不超過本章註三所述者 or processed than as specified
4806 捲筒或平版之植物纖維羊 Vegetable parchment,

皮紙、防油紙、描圖紙及 greaseproof papers, tracing
格拉新紙及其他打光透明 papers and glassine and other
紙或半透明紙 glazed transparent or translucent
papers, in rolls or sheets
4806.10 植物纖維羊皮紙 Vegetable parchment
4806.10.00 00 6 植物纖維羊皮紙，捲筒 Vegetable parchment paper, KGM 免稅Free 免稅Free 7.5%

或平版 in rolls or sheets (PA,GT,NI,SV,HN,
NZ,SG)
4806.20 防油紙 Greaseproof papers
4806.20.00 00 4 防油紙，捲筒或平版 Greaseproof paper, in rolls or KGM 免稅Free 免稅Free 7.5%

NZ,SG)
4806.30 描圖紙 Tracing papers
4806.30.00 00 2 描圖紙，捲筒或平版 Tracing papers, in rolls or KGM 免稅Free 免稅Free 7.5%

NZ,SG)
4806.40 格拉新紙及其他打光透 Glassine and other glazed
明紙或半透明紙 transparent or translucent
papers
4806.40.00 00 0 格拉新紙及其他打光透 Glassine and other glazed KGM 免稅Free 免稅Free 7.5%
明紙或半透明紙，捲筒 transparent or translucent (PA,GT,NI,SV,HN,
或平版 papers, in rolls or sheets NZ,SG)
764 Ch. 48 764

國定稅率
Tariff Rate
碼 Unit 規
4807 捲筒或平版，表面未經塗 Composite paper and paperboard

佈或浸漬之組合紙及紙板 (made by sticking flat layers of
（以膠黏合數層平坦之紙 paper or paperboard together
或紙板而成者），不論其 with an adhesive), not surface-
內部是否加強 coated or impregnated, whether
or not internally reinforced, in
rolls or sheets
4807.00 捲筒或平版，表面未經 Composite paper and

塗佈或浸漬之組合紙及 paperboard (made by sticking
紙板（以膠黏合數層平 flat layers of paper or
坦之紙或紙板而成者 paperboard together with an
），不論其內部是否加 adhesive), not surface-coated
強。 or impregnated, whether or not
internally reinforced, in rolls or
sheets.
4807.00.00 00 7 捲筒或平版，表面未經 Composite paper and KGM 免稅Free 免稅Free 5%

塗佈或浸漬之組合紙及 paperboard (made by sticking (PA,GT,NI,SV,HN,
紙板（以膠黏合數層平 flat layers of paper or NZ,SG)
坦之紙或紙板而成者 paperboard together with an
），不論其內部是否加 adhesive), not surface-coated
強。 or impregnated, whether or
not internally reinforced, in
rolls or sheets.
4808 捲筒或平版紙及紙板，波 Paper and paperboard,

浪狀（有或無以平坦面紙 corrugated (with or without
膠合者均在內）、皺紋狀 glued flat surface sheets),
、壓紋或打孔者，第 creped, crinkled, embossed or
４８０３節所述者除外 perforated, in rolls or sheets,
other than paper of the kind
described in heading 48.03.
4808.10 瓦楞紙及紙板，不論是 Corrugated paper and

否打孔均在內 paperboard, whether or not
perforated
4808.10.10 00 2 單層或雙層瓦楞紙板 Corrugated container board, KGM 免稅Free 免稅Free 10%

，第４８０３節所述者 single or double wall, other (PA,GT,NI,SV,HN,
除外 than paper of the kind NZ,SG)
4808.10.20 00 0 三層及以上瓦楞紙板 Corrugated container board, KGM 免稅Free 免稅Free 5%

，第４８０３節所述者 triple wall, other than paper (PA,GT,NI,SV,HN,
除外 of the kind described in NZ,SG)
heading 48.03.
4808.10.90 00 5 其他瓦楞紙及紙板，不 Other corrugated paper and KGM 免稅Free 免稅Free 10%
論是否打孔均在內，捲 paperboard, whether or not (PA,GT,NI,SV,HN,
筒或平版，第 perforated, in rolls or sheets, NZ,SG)
４８０３節所述者除外 other than paper of the kind
4808.40 縐紋牛皮紙，不論是否 Kraft paper, creped or

壓紋或打孔均在內 crinkled, whether or not
embossed or perforated
4808.40.00 00 8 縐紋牛皮紙，不論是否 Kraft paper, creped or KGM 免稅Free 免稅Free 7.5%

壓紋或打孔均在內，捲 crinkled, whether or not (PA,GT,NI,SV,HN,
筒或平版，第 embossed or perforated, in NZ,SG)
４８０３節所述者除外 rolls or sheets, other than
paper of the kind described in
heading 48.03
765 Ch. 48 765

國定稅率
Tariff Rate
碼 Unit 規
4808.90.00 其他紙及紙板，波浪狀 Other paper and paperboard, 免稅Free 免稅Free 5%

、縐紋狀、壓紋或打孔 corrugated, creped, crinkled, (PA,GT,NI,SV,HN,
者，捲筒或平版，第 embossed or perforated, in NZ,SG)
４８０３節所述者除外 rolls or sheets, other than
paper of the kind described in
heading 48.03.
10 5 變壓器用縐紋絕緣紙 Creped insulating paper for KGM

，捲筒或平版（絕緣 transformer, in rolls or
阻抗 sheets (insulation resistivity
１００００００００ over 1000000000 ohm),
０歐姆以上），第 other than paper of the kind
４８０３節所述者除 described in heading 48.03.
外
90 8 其他紙及紙板，波浪 Other paper and KGM

狀、縐紋狀、壓紋或 paperboard, corrugated,
打孔者，捲筒或平版 creped, crinkled, embossed
，第４８０３節所述 or perforated, in rolls or
者除外 sheets, other than paper of
the kind described in
heading 48.03.
4809 碳粉複寫紙、自行複寫紙 Carbon paper, self-copy paper

及其他複寫或轉印紙（包 and other copying or transfer
括經塗佈或浸漬之複印蠟 papers (including coated or
紙或套版印刷版紙），不 impregnated paper for duplicator
論是否印刷均內，捲筒或 stencils or offset plates),
平版者 whether or not printed, in rolls
or sheets
4809.20 自行複寫紙 Self-copy paper
4809.20.00 00 1 自行複寫紙 Self-copy paper KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4809.90.10 00 4 轉印紙（包括已塗佈之 Transfer paper (including KGM 免稅Free 免稅Free 5% C02

轉印紙原紙） coated transferable base (PA,GT,NI,SV,HN,
paper) NZ,SG)
4809.90.90 00 7 其他複寫紙 Other copying papers KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4810 任何尺寸捲筒或長方形 Paper and paperboard, coated on
（包括正方形）平版之紙 one or both sides with kaolin
及紙板，其一面或雙面用 (China clay) or other inorganic
高嶺土（白土）或其他無 substances, with or without a
機物塗佈，不論是否有黏 binder, and with no other
結劑均在內，惟未有其他 coating, whether or not surface-
coloured, surface-decorated or
塗佈，且不論是否經表面
printed, in rolls or rectangular
著色、表面裝飾、或表面 (including square) sheets, of any
印刷。 size
－書寫、印刷或其他製 -Paper and paperboard of a

圖用紙及紙板，不含用 kind used for writing, printing
機械法或化學機械法製 or other graphic purposes, not
得纖維，或所含前述纖 containing fibres obtained by a
維重量佔全部纖維含量 mechanical or chemi-
不超過１０％者： mechanical process or of
which not more than 10% by
content consists of such fibres
:
4810.13 捲筒 In rolls:
766 Ch. 48 766

國定稅率
Tariff Rate
碼 Unit 規
4810.13.10 供書寫、印刷或其他製 Printing and writing or other 免稅Free 免稅Free 5%

圖用紙及紙板，塗佈 graphic purposes paper, or (PA,GT,NI,SV,HN,
，捲筒，寬度不超過 paperboard, coated, in rolls NZ,SG)
１５公分者 of a width not exceeding
150mm
10 3 供書寫、印刷或其他 Printing and writing or KGM

製圖用紙及紙板，塗 other graphic purposes
佈，捲筒，寬度不超 paper, or paperboard,
過１５公分者，每平 coated, in rolls of a width
方公尺重量不及 not exceeding 150 mm,
６０公克者 weighing less than 60
g/square meter

方公尺重量６０公克 not exceeding 150 mm,
及以上，但不及 weighing 60 g/square meter
or more, but less than 75
７５公克者
g/square meter

方公尺重量７５公克 not exceeding 150 mm,
及以上，但不及 weighing 75 g/square meter
１５０公克者
g/square meter

方公尺重量１５０公 not exceeding 150 mm,
克及以上，但不及 weighing 150 g/square
２００公克者
200 g/square meter

製圖用紙及紙板，單 other graphic purposes
面塗佈，捲筒，寬度 paper, or paperboard,one
不超過１５公分者 side coated, in rolls of a
，每平方公尺重量 width not exceeding 15 cm,
meter or more

製圖用紙及紙板，雙 other graphic purposes
面塗佈，捲筒，寬度 paper, or paperboard, both
不超過１５公分者 sides coated, in rolls of a
，每平方公尺重量 width not exceeding 15 cm,
meter or more
4810.13.20 供書寫、印刷或其他製 Printing and writing or other 免稅Free 免稅Free 5%

圖用紙及紙板，塗佈 graphic purposes paper, or (PA,GT,NI,SV,HN,
，捲筒，寬度超過 paperboard, coated, in rolls NZ,SG)
１５公分者 of a width more than 150 mm
767 Ch. 48 767

國定稅率
Tariff Rate
碼 Unit 規

佈，捲筒，寬度超過 paper, or paperboard,
１５公分者，每平方 coated, in rolls of a width
公尺不及６０公克者 more than 150 mm,
g/square meter

公尺重量６０公克及 more than 150 mm,
以上，但不及７５公 weighing 60 g/square meter
克者
g/square meter

公尺重量７５公克及 more than 150 mm,
以上，但不及 weighing 75 g/square meter
１５０公克者
g/square meter

公尺重量１５０公克 more than 150 mm,
及以上，但不及 weighing 150 g/square
２００公克者
200 g/square meter

製圖用紙及紙板，單 other graphic purposes
面塗佈，捲筒，寬度 paper, or paperboard,one
超過１５公分者，每 side coated, in rolls of a
平方公尺重量 width more than 15 cm,
meter or more

製圖用紙及紙板，雙 other graphic purposes
面塗佈，捲筒，寬度 paper, or paperboard, both
超過１５公分者，每 sides coated, in rolls of a
平方公尺重量 width more than 15 cm,
meter or more
4810.14 不摺疊時，其一邊不超 In sheets with one side not

過４３５公厘，另一邊 exceeding 435 mm and the
不超過２９７公厘之平 other side not exceeding 297
版紙 mm in the unfolded state
4810.14.10 書寫、印刷或其他製圖 Printing and writing or other 免稅Free 免稅Free 5%

用紙及紙板，塗佈，平 graphic purposes paper, or (PA,GT,NI,SV,HN,
版，不摺疊時，任一邊 paperboard, coated, in sheets NZ,SG)
均不及１５０公厘者 with each side less than
150mm in the unfolded state
768 Ch. 48 768

國定稅率
Tariff Rate
碼 Unit 規
10 2 書寫、印刷或其他製 Printing and writing or KGM

圖用紙及紙板，塗佈 other graphic purposes
，平版，不摺疊時 paper, or paperboard,
，任一邊均不及 coated, in sheets with each
１５０公厘者，每平 side less than 150 mm in
方公尺重量不及 the unfolded state, weighing
６０公克者

方公尺重量６０公克 the unfolded state, weighing
60 g/square meter or more,
及以上，但不及
７５公克者 meter

方公尺重量７５公克 the unfolded state, weighing
及以上，但不及
１５０公克者 meter

方公尺重量１５０公 the unfolded state, weighing
150 g/square meter or
克及以上，但不及
２００公克者 g/square meter

圖用紙及紙板，單面 other graphic purposes
塗佈，平版，不摺疊 paper, or paperboard,one
時，任一邊均不及 side coated, in sheets with
１５０公厘者，每平 each side less than 150 mm
方公尺重量２００公 in the unfolded state,
克及以上者
meter or more

圖用紙及紙板，雙面 other graphic purposes
塗佈，平版，不摺疊 paper, or paperboard, both
時，任一邊均不及 sides coated, in sheets with
１５０公厘者，每平 each side less than 150 mm
方公尺重量２００公 in the unfolded state,
克及以上
meter or more

用紙及紙板，塗佈，平 graphic purposes paper, or (PA,GT,NI,SV,HN,
版，不摺疊時，其一邊 paperboard, coated, in sheets NZ,SG)
在１５０公厘或以上 with one side150mm or more
，但不超過４３５公厘 but not exceeding 435 mm,
，另一邊亦１５０公厘 the other side 150 mm or
more but not exceeding 297
或以上，但不超過
mm in the unfolded state
２９７公厘者
769 Ch. 48 769

國定稅率
Tariff Rate
碼 Unit 規

，其一邊在１５０公 coated, in sheets with one
厘或以上，但不超過 side 150 mm or more, but
４３５公厘，另一邊 not exceeding 435 mm, the
other side 150 mm or more,
亦１５０公厘或以上
but not exceeding 297 mm
厘者，每平方公尺重 weighing less than 60
量不及６０公克者 g/square meter

厘或以上，但不超過 side 150 mm or more but
厘，每平方公尺重量 weighing 60 g/square meter
６０公克及以上，但 or more, but less than 75
不及７５公克者 g/square meter

厘，每平方公尺重量 weighing 75 g/square meter
７５公克及以上，但 or more, but less than 150
不及１５０公克者 g/square meter

厘，每平方公尺重量 weighing 150 g/square
１５０公克及以上 meter or more, but less than
，但不及２００公克 200 g/square meter
者

圖用紙及紙板，單面 other graphic purposes
塗佈，平版，不摺疊 paper, or paperboard, one
時，其一邊在 side coated, in sheets with
１５０公厘或以上 one side150 mm or more
，但不超過４３５公 but not exceeding 435 mm,
the other side 150 mm or
厘，另一邊亦
１５０公厘或以上 mm in the unfolded state,
，但不超過２９７公 weighing 200 g/square
厘，每平方公尺重量 meter or more
770 Ch. 48 770

國定稅率
Tariff Rate
碼 Unit 規

塗佈，平版，不摺疊 paper, or paperboard, both
時，其一邊在 sides coated, in sheets with
１５０公厘或以上 one side150 mm or more
，但不超過４３５公 but not exceeding 435 mm,
the other side 150 mm or
厘，另一邊亦
１５０公厘或以上 mm in the unfolded state,
，但不超過２９７公 weighing 200 g/square
厘，每平方公尺重量 meter or more
4810.14.90 其他書寫、印刷或其他 Other printing and writing or 免稅Free 免稅Free 5%

製圖用紙及紙板，塗佈 other graphic purposes paper, (PA,GT,NI,SV,HN,
，平版，不摺疊時，其 or paperboard, coated, in NZ,SG)
一邊不超過４３５公厘 sheets with one side not
，另一邊亦不超過 exceeding 435 mm and the
２９７公厘者 other side not exceeding 297
mm in the unfolded state
10 5 其他書寫、印刷或其 Other printing and writing KGM

他製圖用紙及紙板 or other graphic purposes
，塗佈，平版，不摺 paper, or paperboard,
疊時，其一邊不超過 coated, in sheets with one
４３５公厘，另一邊 side not exceeding 435 mm
亦不超過２９７公厘 and the other side not
exceeding 297 mm in the
，每平方公尺不及
６０公克者 less than 60 g/square meter

，每平方公尺重量
６０公克及以上，但 g/square meter or more, but
不及７５公克者 less than 75 g/square meter

７５公克及以上，但 g/square meter or more, but
不及１５０公克者 less than 150 g/square
meter

１５０公克及以上 150 g/square meter or
，但不及２００公克 more, but less than 200
者 g/square meter
771 Ch. 48 771

國定稅率
Tariff Rate
碼 Unit 規

，單面塗佈，平版 paper, or paperboard, one
，不摺疊時，其一邊 side coated, in sheets with
不超過４３５公厘 one side not exceeding 435
，另一邊亦不超過 mm and the other side not
２９７公厘，每平方
公尺重量２００公克 200 g/square meter or more
及以上者
，雙面塗佈，平版 paper, or paperboard, both
，不摺疊時，其一邊 sides coated, in sheets with
不超過４３５公厘 one side not exceeding 435
，另一邊亦不超過 mm and the other side not
２９７公厘，每平方
公尺重量２００公克 200 g/square meter or more
及以上者
4810.19.10 其他書寫、印刷或其他 Other printing and writing or 免稅Free 免稅Free 5%

製圖用紙及紙板，塗佈 other graphic purposes paper, (PA,GT,NI,SV,HN,
，平版，不摺疊時，其 or paperboard, coated, in NZ,SG)
一邊超過４３５公厘 sheets with one side
，另一邊亦超過 exceeding 435 mm and the
２９７公厘者 other side exceeding 297 mm

疊時，其一邊超過 coated, in sheets with one
４３５公厘，另一邊 side exceeding 435 mm and
亦超過２９７公厘 the other side exceeding
，每平方公尺不及
state, weighing less than 60
６０公克者 g/square meter

state, weighing 60 g/square
６０公克及以上，但 meter or more, but less than
不及７５公克者 75 g/square meter

state, weighing 75 g/square
７５公克及以上，但 meter or more, but less than
不及１５０公克者 150 g/square meter
772 Ch. 48 772

國定稅率
Tariff Rate
碼 Unit 規

state, weighing 150
１５０公克及以上 g/square meter or more, but
，但不及２００公克 less than 200 g/square
者 meter

，單面塗佈，平版 paper, or paperboard, one
，不摺疊時，其一邊 side coated, in sheets with
超過４３５公厘，另 one side exceeding 435 mm
一邊亦超過２９７公 and the other side
厘者及，每平方公尺
重量２００公克及以 200 g/square meter or more
上者
，不摺疊時，其一邊 sides coated, in sheets with
超過４３５公厘，另 one side exceeding 435 mm
一邊亦超過２９７公 and the other side
厘者及，每平方公尺
重量２００公克及以 200 g/square meter or more
上者
4810.19.90 其他供書寫、印刷或其 Other printing and writing or 免稅Free 免稅Free 5%
他製圖用紙及紙板，塗 other graphic purposes paper, (PA,GT,NI,SV,HN,
佈，平版者 or paperboard, coated, in NZ,SG)
sheets
10 0 其他供書寫、印刷或 Other printing and writing KGM

其他製圖用紙及紙板 or other graphic purposes
，塗佈，平版，每平 paper, or paperboard,
方公尺不及６０公克 coated, in sheets, weighing
者 less than 60 g/square meter

方公尺重量６０公克 coated, in sheets, weighing
及以上，但不及 60 g/square meter or more,
７５公克者 but less than 75 g/square
meter

方公尺重量７５公克 coated, in sheets, weighing
及以上，但不及 75 g/square meter or more,
１５０公克者 but less than 150 g/square
meter

方公尺重量１５０公 coated, in sheets, weighing
克及以上，但不及 150 g/square meter or
２００公克者 more, but less than 200
g/square meter
773 Ch. 48 773

國定稅率
Tariff Rate
碼 Unit 規

，單面塗佈，平版 paper, or paperboard,one
，每平方公尺重量 side coated, in sheets,
meter or more

，每平方公尺重量 sides coated, in sheets,
meter or more
－書寫、印刷或其他製 -Paper and paperboard of a

圖用紙及紙板，其所含 kind used for writing, printing
用機械法或化學機械法 or other graphic purposes of
製得纖維重量超過全部 which more than 10% by
纖維含量之１０％： weight of the total fibre
content consists of fibres
obtained by a mechanical or
chemi-mechanical process :
4810.22 輕量塗佈紙 Light-weight coated paper:

用紙及紙板，雙面塗佈 graphic purposes paper, or (PA,GT,NI,SV,HN,
，每面每平方公尺塗佈 paperboard, coated on both NZ,SG)
重量不超過１５公克 sides, of a total weight not
，每平方公尺總重量不 exceeding 72 g/square meter
超過７２公克，捲筒者 with a coating weight not
exceeding 15 g/square meter
per side, in rolls

塗佈，每面每平方公 paper, or paperboard,
尺塗佈重量不超過 coated on both sides with a
６公克，每平方公尺 coating weight not
總重量不及５０公克 exceeding 6 g/square meter
per side, in rolls, weighing
，捲筒者

尺塗佈重量超過６公 coated on both sides with a
克，但不超過１５公 coating weight exceeding 6
克，每平方公尺總重 g/square meter per side but
量不及５０公克，捲
meter per side, in rolls,
筒者 weighing less than 50
g/square meter

總重量５０公克及以 exceeding 6 g/square meter
上，但不及６０公克
，捲筒者 but less than 60 g/square
meter
774 Ch. 48 774

國定稅率
Tariff Rate
碼 Unit 規

量５０公克及以上
，但不及６０公克 weighing less than 50
，捲筒者 g/square meter, but less

總重量６０公克及以 exceeding 6 g/square meter
上，但不及７２公克
，捲筒者 but less than 72 g/square
meter

量６０公克及以上
，但不及７２公克 weighing 60 g/square meter
，捲筒者 or more, but less than 72
g/square meter

用紙及紙板，雙面塗佈 graphic purposes paper, or (PA,GT,NI,SV,HN,
，每面每平方公尺塗佈 paperboard, coated on both NZ,SG)
重量不超過１５公克 sides, of a total weight not
，每平方公尺總重量不 exceeding 72 g/square meter
超過７２公克，平版者 with a coating weight not
exceeding 15 g/square meter
per side, in sheets

總重量不及５０公克 exceeding 6 g/square meter
per side, in sheets,
，平版者
g/square meter

量不及５０公克，平
meter per side, in sheets,
版者 weighing less than 50
g/square meter
775 Ch. 48 775

國定稅率
Tariff Rate
碼 Unit 規

總重量５０公克及以 exceeding 6 g/square meter
上，但不及６０公克
，平版者 or more, but less than 60
g/square meter

量５０公克及以上
，但不及６０公克 weighing 50 g/square meter
g/square meter

總重量６０公克及以 exceeding 6 g/square meter
上，但不及７２公克
g/square meter

量６０公克及以上
，但不及７２公克 weighing 60 g/square meter
g/square meter
4810.29.00 00 9 其他書寫、印刷或其他 Other coated paper and KGM 免稅Free 免稅Free 5%

製圖用紙及紙板，塗佈 paperboard of a kind used for (PA,GT,NI,SV,HN,
，捲筒或平版，其所含 writing, printing or other NZ,SG)
用機械法或化學機械法 graphic purposes, in rolls or
製得纖維重量超過全部 sheets, of which more than
纖維含量之１０％者 10 percent by weight of the
total fiber content consists of
fibers obtained by a
mechanical or chemi-
mechanical process
－牛皮紙及紙板，書寫 -Kraft paper and paperboard,

、印刷或其他製圖用者 other than that of a kind used
除外︰ for writing, printing or other
graphic purposes :
776 Ch. 48 776

國定稅率
Tariff Rate
碼 Unit 規

９５％，而其每平方公 total fibre content consists of
尺重量不超過１５０公 wood fibres obtained by a
克 chemical process, and
or less
4810.31.00 00 5 整幅均勻漂白之牛皮紙 Kraft paper and paperboard, KGM 免稅Free 免稅Free 5%

及紙板，且所含化學法 other than that of a kind used (PA,GT,NI,SV,HN,
木材纖維重量超過全部 for writing, printing or other NZ,SG)
纖維含量之９５％，而 graphic purposes, bleached
其每平方公尺重量不超 uniformly throughout the
過１５０公克，捲筒或 mass and of which more than
95% by weight of the total
平版
fibre content consists of
chemical process, and
or less, in rolls or sheets

９５％，而其每平方公 total fibre content consists of
尺重量超過１５０公克 wood fibres obtained by a
weighing more than 150
g/square meter
4810.32.10 整幅均勻漂白之牛皮紙 Kraft paper and paperboard, 免稅Free 免稅Free 5%

及紙板，書寫、印刷或 other than that of a kind used (PA,GT,NI,SV,HN,
其他製圖用者除外，所 for writing, printing or other NZ,SG)
含化學法木材纖維重量 graphic purposes, bleached
超過全部纖維含量之 uniformly throughout the
９５％，且每平方公尺 mass and of which more than
，捲筒者 wood fibres obtained by a
10 0 整幅均勻漂白之牛皮 Kraft paper and paperboard, KGM

紙及紙板，書寫、印 other than that of a kind
刷或其他製圖用者除 used for writing, printing or
外，所含化學法木材 other graphic purposes,
纖維重量超過全部纖 bleached uniformly
維含量之９５％，且 throughout the mass and of
which more than 95% by
每平方公尺重量過
１５０公克，但不及 content consists of wood
２００公克，捲筒者 fibres obtained by a
g/square meter, but less
rolls
777 Ch. 48 777

國定稅率
Tariff Rate
碼 Unit 規

每平方公尺重量
２００公克及以上 content consists of wood
，但不及４００公克 fibres obtained by a
，捲筒者 chemical process, and
400 g/square meter, in rolls

４００公克及以上 content consists of wood
，捲筒者 fibres obtained by a
meter or more, in rolls
4810.32.20 整幅均勻漂白之牛皮紙 Kraft paper and paperboard, 免稅Free 免稅Free 5%

及紙板，書寫、印刷或 other than that of a kind used (PA,GT,NI,SV,HN,
其他製圖用者除外，所 for writing, printing or other NZ,SG)
含化學法木材纖維重量 graphic purposes, bleached
超過全部纖維含量之 uniformly throughout the
９５％，且每平方公尺 mass and of which more than
，平版者 wood fibres obtained by a
chemical process, in sheets,
weighing exceeding 150
g/square meter

每平方公尺重量超過
１５０公克，但不及 content consists of wood
２００公克，平版者 fibres obtained by a
sheets
778 Ch. 48 778

國定稅率
Tariff Rate
碼 Unit 規

２００公克及以上 content consists of wood
，但不及４００公克 fibres obtained by a
，平版者 chemical process, and
400 g/square meter, in
sheets

４００公克及以上 content consists of wood
，平版者 fibres obtained by a
meter or more, in sheets
4810.39.10 其他牛皮紙及紙板，書 Other kraft paper and 免稅Free 免稅Free 5%

寫、印刷或其他製圖用 paperboard, other than that of (PA,GT,NI,SV,HN,
者除外，捲筒者 a kind used for writing, NZ,SG)
printing or other graphic
purposes, in rolls
10 3 其他牛皮紙及紙板 Other kraft paper and KGM

，書寫、印刷或其他 paperboard, other than that
製圖用者除外，捲筒 of a kind used for writing,
，每平方公尺重量 printing or other graphic
１５０公克及以下者 purposes, in rolls, weighing
150 g/square meter or less

１５０公克及以上 purposes, in rolls, weighing
，但不及２００公克 150 g/square meter or
者
g/square meter

２００公克及以上 purposes, in rolls, weighing
，但不及４００公克 200 g/square meter or
者
g/square meter
779 Ch. 48 779

國定稅率
Tariff Rate
碼 Unit 規

４００公克及以上者 purposes, in rolls, weighing
400 g/square meter or more
4810.39.20 其他牛皮紙及紙板，書 Other kraft paper and 免稅Free 免稅Free 5%

寫、印刷或其他製圖用 paperboard, other than that of (PA,GT,NI,SV,HN,
者除外，平版者 a kind used for writing, NZ,SG)
printing or other graphic
purposes, in sheets

製圖用者除外，平版 of a kind used for writing,
１５０公克及以下者 purposes, in sheets,
meter or less

１５０公克以上，但 purposes, in sheets,
不及２００公克者 weighing exceeding 150

２００公克及以上 purposes, in sheets,
，但不及４００公克 weighing 200 g/square
者
400 g/square meter

４００公克及以上者 purposes, in sheets,
meter or more
－其他紙及紙板︰ -Other paper and paperboard :
4810.92 多層 Multi-ply
4810.92.10 多層紙及紙板，每層均 Multi-ply paper or 免稅Free 免稅Free 5%

漂白，其一面或雙面用 paperboard, bleached (PA,GT,NI,SV,HN,
高嶺土（白土）或其他 uniformly throughout the NZ,SG)
無機物塗佈，捲筒或平 mass, coated on one or both
版 sides with kaolin (china clay)
or other inorganic substances,
in rolls or sheets
10 7 多層紙及紙板，每層 Multi-ply paper or KGM

均漂白，其單面用高 paperboard, bleached
嶺土（白土）或其他 uniformly throughout the
無機物塗佈，捲筒或 mass,one side coated with
平版 kaolin (china clay) or other
inorganic substances, in
rolls or sheets
780 Ch. 48 780

國定稅率
Tariff Rate
碼 Unit 規
20 5 多層紙及紙板，每層 Multi-ply paper or KGM

均漂白，其雙面用高 paperboard, bleached
嶺土（白土）或其他 uniformly throughout the
無機物塗佈，捲筒或 mass, both sides coated
平版 with kaolin (china clay) or
other inorganic substances,
in rolls or sheets
4810.92.20 00 7 多層紙及紙板，僅一外 Multi-ply paper or KGM 免稅Free 免稅Free 5%

層漂白，其一面或雙面 paperboard, only with one (PA,GT,NI,SV,HN,
用高嶺土（白土）或其 outer layer bleached, coated NZ,SG)
他無機物塗佈，捲筒或 on one or both sides with
平版 kaolin (china clay) or other
inorganic substances, in rolls
or sheets
4810.92.30 三層及以上多層紙及紙 Paper and paperboard, having 免稅Free 免稅Free 5%

板，僅外二層漂白，其 three or more layers, of (PA,GT,NI,SV,HN,
一面或雙面用高嶺土 which only the two outer NZ,SG)
（白土）或其他無機物 layers are bleached, coated
塗佈，捲筒或平版 on one or both sides with
kaolin (china clay) or other
inorganic substances, in rolls
or sheets
10 3 三層及以上多層紙及 Paper and paperboard, KGM

紙板，僅二外層漂白 having three or more layers,
，其單面用高嶺土 of which only the two outer
（白土）或其他無機 layers are bleached, one
物塗佈，捲筒或平版 side coated with kaolin
(china clay) or other
rolls or sheets
20 1 三層及以上多層紙及 Paper and paperboard, KGM

紙板，僅二外層漂白 having three or more layers,
，其雙面用高嶺土 of which only the two outer
（白土）或其他無機 layers are bleached, both
物塗佈，捲筒或平版 sides coated with kaolin
(china clay) or other
rolls or sheets
4810.92.90 其他多層紙及紙板，其 Other multi-ply paper or 免稅Free 免稅Free 5%

一面或雙面用高嶺土 paperboard, coated on one or (PA,GT,NI,SV,HN,
（白土）或其他無機物 both sides with kaolin (china NZ,SG)
塗佈，捲筒或平版 clay) or other inorganic
substances, in rolls or sheets
10 0 其他多層紙及紙板 Other multi-ply paper or KGM

，其單面用高嶺土 paperboard, one side coated
（白土）或其他無機 with kaolin (china clay) or
物塗佈，捲筒或平版 other inorganic substances,
in rolls or sheets
20 8 其他多層紙及紙板 Other multi-ply paper or KGM

，其雙面用高嶺土 paperboard,both sides
（白土）或其他無機 coated with kaolin (china
物塗佈，捲筒或平版 clay) or other inorganic
substances, in rolls or
sheets
781 Ch. 48 781

國定稅率
Tariff Rate
碼 Unit 規
4810.99.00 其他紙及紙板，其一面 Other paper and paperboard, 免稅Free 免稅Free 5%

或雙面用高嶺土（白土 coated on one or both sides (PA,GT,NI,SV,HN,
）或其他無機物塗佈 with kaolin (china clay) or NZ,SG)
，捲筒或平版 other inorganic substances, in
rolls or sheets
10 2 其他紙及紙板，其單 Other paper and KGM

面用高嶺土（白土 paperboard, one side coated
）或其他無機物塗佈 with kaolin (china clay) or
，捲筒或平版 other inorganic substances,
in rolls or sheets
20 0 其他紙及紙板，其雙 Other paper and KGM

面用高嶺土（白土 paperboard, both sides
）或其他無機物塗佈 coated with kaolin (china
，捲筒或平版 clay) or other inorganic
substances, in rolls or
sheets
4811 任何尺寸之捲筒或長方形 Paper, paperboard, cellulose

（包括正方形）平版之紙 wadding and webs of cellulose
、紙板、纖維素胎及纖維 fibres, coated, impregnated,
素紙，經塗佈、浸漬、覆 covered, surface-coloured,
面、表面著色、表面裝飾 surface-decorated or printed,in
或印刷者，第４８０３、 rolls or rectangular (including
square) sheets, of any size, other
４８０９、４８１０節者
than goods of the kind described
除外 in heading 48.03, 48.09 or 48.10
4811.10 焦油、瀝青或柏油紙及 Tarred, bituminised or

紙板 asphalted paper and
paperboard
4811.10.00 00 9 焦油、瀝青或柏油紙及 Tarred, bituminised or KGM 免稅Free 免稅Free 8.5%

紙板，捲筒或平版，第 asphalted paper and (PA,GT,NI,SV,HN,
４８０３、４８０９或 paperboard, in rolls or sheets, NZ,SG)
４８１０節所述者除外 other than goods of the kind
described in heading 48.03,
48.09 or 48.10
－塗膠或塗接著劑之紙 -Gummed or adhesive paper

及紙板︰ and paperboard :
4811.41 自黏性者 Self-adhesive
4811.41.00 00 2 自黏性紙及紙板，捲筒 Self-adhesive paper and KGM 免稅Free 免稅Free 5%

或平版，第４８０３、 paperboard, in rolls or sheets, (PA,GT,NI,SV,HN,
４８０９、４８１０節 other than goods of the kind NZ,SG)
所述者除外 described in heading 48.03,
48.09 or 48.10
4811.49.00 00 4 其他塗膠或塗接著劑之 Other gummed or adhesive KGM 免稅Free 免稅Free 5%

紙及紙板，第 paper and paperboard, other (PA,GT,NI,SV,HN,
４８０３、４８０９、 than goods of the kind NZ,SG)
４８１０節所述者除外 described in heading 48.03,
48.09 or 48.10
－以塑膠（接著劑除外 -Paper and paperboard, coated,

）塗佈、浸漬或覆面之 impregnated or covered with
紙及紙板︰ plastics (excluding adhesives):
4811.51 已漂白，且每平方公尺 Bleached, weighing more than

重量超過１５０公克者 150 g/square meter
：
782 Ch. 48 782

國定稅率
Tariff Rate
碼 Unit 規
4811.51.00 00 9 以塑膠〈接著劑除外〉 Paper and paperboard, KGM 免稅Free 免稅Free 5% MP1

塗佈、浸漬或覆面之紙 coated, impregnated or (PA,GT,NI,SV,HN,
及紙板，已漂白，且每 covered with plastics NZ,SG)
平方公尺重量超過 (excluding adhesives),
１５０公克者，捲筒或 bleached, weighing more
平板，第４８０３、 than 150 g/m2, in rolls or
sheets, other than goods of
４８０９、４８１０節
the kind described in heading
所述者除外 48.03, 48.09 or 48.10
4811.59.00 00 1 其他以塑膠〈接著劑除 Other paper or paperboard KGM 免稅Free 免稅Free 5% MP1

外〉塗佈、浸漬或覆面 coated, impregnated or (PA,GT,NI,SV,HN,
之紙及紙板，第 covered with plastics NZ,SG)
４８０３、４８０９、 (excluding adhesives), other
４８１０節所述者除外 than goods of the kind
described in heading 48.03,
48.09 or 48.10
4811.60 以蠟、石蠟、硬脂、油 Paper and paperboard, coated

或甘油塗佈、浸漬或覆 or impregnated with wax,
面之紙及紙板 paraffin wax, stearin, oil or
glycerol
4811.60.00 00 8 以蠟、石蠟、硬脂、油 Paper and paperboard, coated KGM 免稅Free 免稅Free 5%

或甘油塗佈、浸漬或覆 or impregnated with wax, (PA,GT,NI,SV,HN,
面之紙及紙板，捲筒或 paraffin wax, stearin, oil or NZ,SG)
平版，第４８０３、 glycerol, in rolls or sheets,
４８０９、４８１０節 other than goods of the kind
所述者除外 described in heading 48.03,
48.09 or 48.10
4811.90 其他紙、紙板、纖維素 Other paper, paperboard,

胎及纖維素紙 cellulose wadding and webs of
cellulose fibres
4811.90.00 其他紙、紙板、纖維素 Other paper, paperboard, 免稅Free 免稅Free 5%

胎及纖維素紙，第 cellulose wadding and webs (PA,GT,NI,SV,HN,
４８０３、４８０９、 of cellulose fibres, other than NZ,SG)
４８１０節所述者除外 goods of the kind described
in heading 48.03, 48.09 or
48.10
10 0 電氣用絕緣紙及紙板 Insulating paper and KGM C02

（絕緣阻抗 paperboard for electrical
０歐姆以上，包括製 resistivity over 1000000000
造乾電池用防腐紙 ohm, including anti-
），第４８０３、 corrosion paper for
manufacturing dry cells),
４８０９、
other than goods of the kind
４８１０節所述者除 described in heading 48.03,
外 48.09 or 48.10
20 8 傳真紀錄紙，第 Facsimile recording paper, KGM C02

４８０３、 other than goods of the kind
４８０９或 described in heading 48.03,
４８１０節所述者除 48.09 or 48.10
外
90 3 其他紙、紙板、纖維 Other paper, paperboard, KGM C02
素胎及纖維素紙，第 cellulose wadding and webs
４８０３、 of cellulose fibres, other
４８０９、 than goods of the kind
４８１０節所述者除 described in heading 48.03,
外 48.09 or 48.10
783 Ch. 48 783

國定稅率
Tariff Rate
碼 Unit 規
4812 紙漿製濾塊、濾板及濾片 Filter blocks, slabs and plates, of

paper pulp
4812.00 紙漿製濾塊、濾板及濾 Filter blocks, slabs and plates,

片 of paper pulp
4812.00.00 00 0 紙漿製過濾用紙塊、紙 Filter blocks, slabs and KGM 免稅Free 免稅Free 7.5%
板 plates, of paper pulp (PA,GT,NI,SV,HN,
NZ,SG)
4813 捲菸紙，不論是否切成一 Cigarette paper, whether or not
定尺寸，亦不論其是否為 cut to size or in the form of
小冊或管狀均在內 booklets or tubes
4813.10 小冊或管狀者 In the form of booklets or

tubes
4813.10.00 00 7 捲菸紙，小冊或管狀者 Cigarette paper, in the form KGM 免稅Free 免稅Free 10%
of booklets or tubes (PA,GT,NI,SV,HN,
NZ,SG)
4813.20 寬度不超過５公分之成 In rolls of a width not
捲者 exceeding 5 cm
4813.20.00 00 5 捲菸紙，寬度不超過 Cigarette paper, in rolls of a KGM 免稅Free 免稅Free 10%

５公分之成捲者 width not exceeding 5 cm (PA,GT,NI,SV,HN,
NZ,SG)
4813.90.10 00 8 寬度超過１５公分之捲 Cigarette paper, exceeding 15 KGM 免稅Free 免稅Free 10%

菸紙 cm in width (PA,GT,NI,SV,HN,
NZ,SG)
4813.90.90 00 1 其他捲菸紙 Other cigarette paper KGM 免稅Free 免稅Free 9%
(PA,GT,NI,SV,HN,
NZ,SG)
4814 壁紙及類似糊牆紙；窗用 Wallpaper and similar wall
透明紙 coverings; window
transparencies of paper
4814.20 壁紙及類似糊牆紙，其 Wallpaper and similar wall

正面塗佈或覆蓋以塑膠 coverings, consisting of paper
，該塑膠層具有印刷紋 coated or covered, on the face
理，浮凸壓紋、表面著 side, with a grained, embossed,
色、印就圖案或其他裝 coloured, design-printed or
飾 otherwise decorated layer of
plastics
4814.20.00 00 4 壁紙及類似糊牆紙，其 Wallpaper and similar wall KGM 免稅Free 免稅Free 9% C02
正面塗佈或覆蓋以塑膠 coverings, consisting of (PA,GT,NI,SV,HN,
，該塑膠層具有印刷紋 paper coated or covered, on NZ,SG)
理，浮凸壓紋、表面著 the face side, with a grained,
色、印就圖案或其他裝 embossed, coloured, design-
飾 printed or otherwise
decorated layer of plastics
4814.90.00 其他第４８１４節所屬 Other articles of heading 免稅Free 免稅Free 9%

NZ,SG)
10 7 生染紙 ingrain paper KGM
20 5 其他壁紙 Other wallpaper, of paper KGM C02
30 3 窗用透明紙 Window transparencies of KGM

paper
40 1 油氈紙 Lincrusta paper KGM
784 Ch. 48 784

國定稅率
Tariff Rate
碼 Unit 規
90 0 其他第４８１４節所 Other articles of heading KGM C02

屬之貨品 48.14
4816 碳粉複寫紙、自行複寫紙 Carbon paper, self-copy paper

及其他複寫或轉印紙（第 and other copying or transfer
４８０９節除外），複印 papers (other than those of
蠟紙及套版印刷版紙，不 heading 48.09), duplicator
論是否盒裝 stencils and offset plates, of
paper,whether or not put up in
boxes
4816.20 自行複寫紙 Self-copy paper
4816.20.00 00 2 自行複寫紙（第 Self-copy paper (other than KGM 免稅Free 免稅Free 10%
４８０９節除外） those of heading 48.09) (PA,GT,NI,SV,HN,
NZ,SG)
4816.90.10 00 5 轉印紙（包括已塗佈之 Transfer paper (including KGM 免稅Free 免稅Free 5% C02

轉印紙原紙，第 coated transferable base (PA,GT,NI,SV,HN,
４８０９節除外） paper, other than those of NZ,SG)
heading 48.09)
4816.90.90 00 8 其他第４８１６節所屬 Other articles of heading KGM 免稅Free 免稅Free 10%

NZ,SG)
4817 紙或紙板製之信封、郵簡 Envelopes, letter cards, plain
、明信片及通信用卡片 postcards and correspondence
；紙或紙板製之裝有各式 cards, of paper or paperboard;
紙類文具之盒、袋、夾及 boxes, pouches, wallets and
摘記夾 writing compendiums, of paper
or paperboard, containing an
assortment of paper stationery
4817.10 信封 Envelopes
4817.10.00 00 3 信封 Envelopes KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4817.20 郵簡、明信片及通信用 Letter cards, plain postcards
卡片 and correspondence cards
4817.20.00 00 1 郵簡、明信片及通信用 Letter cards, plain postcards KGM 免稅Free 免稅Free 10%
卡片 and correspondence cards (PA,GT,NI,SV,HN,
NZ,SG)
4817.30 紙或紙板製之裝有各式 Boxes, pouches, wallets and
紙類文具之盒、袋、夾 writing compendiums, of paper
及摘記夾 or paperboard, containing an
assortment of paper stationery
4817.30.00 00 9 紙或紙板製之裝有各式 Boxes, pouches, wallets and KGM 免稅Free 免稅Free 10%
紙類文具之盒、袋、夾 writing compendiums, of (PA,GT,NI,SV,HN,
及摘記夾 paper or paperboard, NZ,SG)
containing an assortment of
paper stationery
785 Ch. 48 785

國定稅率
Tariff Rate
碼 Unit 規
4818 家用或衛生用之衛生紙及 Toilet paper and similar paper,

類似用紙、纖維素胎或纖 cellulose wadding or webs of
維素紙，成捲筒狀，其寬 cellulose fibres, of a kind used
度不超過３６公分者，或 for household or sanitary
依尺寸或形狀裁切者；紙 purposes, in rolls of a width not
漿、紙、纖維素胎或纖維 exceeding 36cm, or cut to size
or shape; handkerchiefs,
素紙所製之紙手帕、面紙
cleansing tissues, towels,
、紙巾、桌巾、餐巾、床 tablecloths, serviettes, bed sheets
單及供家庭、衛生或醫院 and similar household, sanitary
用之類似製品、衣著及服 or hospital articles, articles of
飾附屬品 apparel and clothing accessories,
of paper pulp, paper, cellulose
wadding or webs of cellulose
fibres.
4818.10 衛生紙 Toilet paper
4818.10.00 00 2 衛生紙 Toilet paper KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4818.20 紙手帕、面紙及紙巾 Handkerchiefs, cleansing or
facial tissues and towels
4818.20.00 00 0 紙手帕、面紙及紙巾 Handkerchiefs, cleansing or KGM 免稅Free 免稅Free 10%

facial tissues and towels, of (PA,GT,NI,SV,HN,
paper NZ,SG)
4818.30 桌巾及餐巾 Tablecloths and serviettes
4818.30.00 00 8 紙桌巾及餐巾 Tablecloths and serviettes, of KGM 免稅Free 免稅Free 10%

paper (PA,GT,NI,SV,HN,
NZ,SG)
4818.50 衣著及服飾附屬品 Articles of apparel and
clothing accessories
4818.50.00 00 3 紙製衣著及服飾附屬品 Articles of apparel and KGM 免稅Free 免稅Free 10%

clothing accessories, of paper (PA,GT,NI,SV,HN,
NZ,SG)
4818.90.00 其他供家庭、衛生或醫 Other household, sanitary or 免稅Free 免稅Free 10%

院用紙製品 hospital articles, of paper (PA,GT,NI,SV,HN,
NZ,SG)
10 3 紙製口罩 Masks, of paper PCE
KGM
90 6 其他供家庭、衛生或 Other household, sanitary KGM
醫院用紙製品 or hospital articles, of paper
4819 紙、紙板、纖維素胎或纖 Cartons, boxes, cases, bags, and

維素紙所製之箱、盒、匣 other packing containers, of
、袋及其他包裝容器；辦 paper, paperboard, cellulose
公室及商店等用之紙或紙 wadding or webs of cellulose
板製之文卷盒、信盤及其 fibres; box files, letter trays, and
類似品 similar articles, of paper or
paperboard of a kind used in
offices, shops or the like
4819.10 瓦楞紙或紙板製之箱、 Cartons, boxes and cases, of

盒及匣 corrugated paper or paperboard
4819.10.00 00 1 瓦楞紙或紙板製之箱、 Cartons, boxes and cases, of KGM 免稅Free 免稅Free 10%
盒及匣 corrugated paper or (PA,GT,NI,SV,HN,
paperboard NZ,SG)
786 Ch. 48 786

國定稅率
Tariff Rate
碼 Unit 規
4819.20 非瓦楞紙或紙板製之可 Folding cartons, boxes and

折疊之箱、盒及匣 cases, of non-corrugated paper
or paperboard
4819.20.00 00 9 非瓦楞紙或紙板製之可 Folding cartons, boxes and KGM 免稅Free 免稅Free 10%
折疊之箱、盒及匣 cases, of non-corrugated (PA,GT,NI,SV,HN,
paper or paperboard NZ,SG)
4819.30 底邊寬度在４０公分或 Sacks and bags, having a base

以上之紙袋 of a width of 40 cm or more
4819.30.00 00 7 底邊寬度在４０公分或 Sacks and bags, having a KGM 免稅Free 免稅Free 10%
以上之紙袋 base of a width of 40 cm or (PA,GT,NI,SV,HN,
more, paper NZ,SG)
4819.40 其他紙袋，包括錐形者 Other sacks and bags,

including cones
4819.40.00 00 5 其他紙袋，包括錐形者 Other sacks and bags, KGM 免稅Free 免稅Free 10%
including cones, paper (PA,GT,NI,SV,HN,
NZ,SG)
4819.50 其他包裝容器，包括唱 Other packing containers,
片封套 including record sleeves
4819.50.00 00 2 其他紙製包裝容器，包 Other packing containers, KGM 免稅Free 免稅Free 5%

括唱片封套 including record sleeves, of (PA,GT,NI,SV,HN,
paper NZ,SG)
4819.60 辦公室及商店等用之文 Box files, letter trays, storage

卷盒、信盤、存物盒及 boxes and similar articles, of a
其他類似品 kind used in offices, shops or
the like
4819.60.00 00 0 辦公室及商店等用之紙 Box files, letter trays, storage KGM 免稅Free 免稅Free 10%
製文卷盒、信盤、存物 boxes and similar articles, of (PA,GT,NI,SV,HN,
盒及其他類似品 a kind used in offices, shops NZ,SG)
or the like, paper
4820 紙或紙板製之登記簿、記 Registers, account books, note

帳簿、筆記簿、訂貨簿、 books, order books, receipt
收據簿、信紙本、記事簿 books, letter pads, memorandum
、日記及類似簿冊、練習 pads, diaries and similar articles,
簿、吸墨紙簿、活頁或其 exercise books, blotting-pads,
他裝訂冊、紙夾、文卷套 binders (loose-leaf or other),
folders, file covers, manifold
、各種事務用表格、夾有
business forms, interleaved
空白紙葉之複寫套紙及其 carbon sets and other articles of
他文具；紙或紙板製之樣 stationery, of paper or
本或其他收集簿及書籍封 paperboard; albums for samples
套 or for collections and book
covers, of paper or paperboard
4820.10 登記簿、記帳簿、筆記 Registers, account books, note

簿、訂貨簿、收據簿、 books, order books, receipt
信紙本、記事簿、日記 books, letter pads,
簿及類似簿冊 memorandum pads, diaries and
similar articles
4820.10.00 登記簿、記帳簿、筆記 Registers, account books, 免稅Free 免稅Free 10%

簿、訂貨簿、收據簿、 note books, order books, (PA,GT,NI,SV,HN,
信紙本、記事簿、日記 receipt books, letter pads, NZ,SG)
簿及類似簿冊 memorandum pads, diaries
and similar articles
10 6 日記簿 Diaries KGM
20 4 記事簿 Memorandum pads KGM
787 Ch. 48 787

國定稅率
Tariff Rate
碼 Unit 規
30 2 地址簿 Address books KGM
90 9 其他登記簿、記帳簿 Other registers, account KGM

、筆記簿、訂貨簿、 books, note books, order
收據簿、信紙本及類 books, letter padsand
似簿冊 similar articles
4820.20 練習簿 Exercise books
4820.20.00 00 6 練習簿 Exercise books KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4820.30 裝訂冊（書籍封套除外 Binders (other than book
），紙夾及文卷套 covers), folders and file covers
4820.30.00 00 4 裝訂冊（書籍封套除外 Binders (other than book KGM 免稅Free 免稅Free 10%
），紙夾及文卷套 covers), folders and file (PA,GT,NI,SV,HN,
covers NZ,SG)
4820.40 各種事務用表格及夾有 Manifold business forms and

空白紙葉之複寫套紙 interleaved carbon sets
4820.40.00 00 2 各種事務用表格及夾有 Manifold business forms and KGM 免稅Free 免稅Free 10%
空白紙葉之複寫套紙 interleaved carbon sets (PA,GT,NI,SV,HN,
NZ,SG)
4820.50 收集樣本或收集物之簿 Albums for samples or for
冊 collections
4820.50.10 00 7 相片簿 Alburms, photograph KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4820.50.20 00 5 郵票簿 Alburms, stamp KGM 免稅Free 免稅Free 10%
(PA,GT,NI,SV,HN,
NZ,SG)
4820.50.90 00 0 其他收集樣本或收集物 Other albums for samples or KGM 免稅Free 免稅Free 10%
之簿冊 for collections (PA,GT,NI,SV,HN,
NZ,SG)
4820.90.00 00 1 其他 Other KGM 免稅Free 免稅Free 10%

(PA,GT,NI,SV,HN,
NZ,SG)
4821 紙或紙板製之各種標籤 Paper or paperboard labels of all
，不論是否印刷者 kinds, whether or not printed
4821.10 已印刷 Printed
4821.10.00 00 7 已印刷之紙或紙板標籤 Labels, paper or paperboard, KGM 免稅Free 免稅Free 10% C02
printed (PA,GT,NI,SV,HN,
NZ,SG)
4821.90.00 00 0 其他紙或紙製之各種標 Other paper or paperboard KGM 免稅Free 免稅Free 10%

籤，未印刷者 labels of all kinds, not (PA,GT,NI,SV,HN,
printed NZ,SG)
4822 紙漿、紙或紙板製之線軸 Bobbins, spools, cops and

、線管及其類似品（不論 similar supports of paper pulp,
是否打孔或硬化者） paper or paperboard (whether or
not perforated or hardened)
4822.10 供紡織紗線纏繞用者 Of a kind used for winding

textile yarn
788 Ch. 48 788

國定稅率
Tariff Rate
碼 Unit 規
4822.10.00 00 6 供紡織紗線纏繞用之紙 Bobbins, spools, cops and KGM 免稅Free 免稅Free 9%

漿、紙或紙板製之線軸 similar supports of paper (PA,GT,NI,SV,HN,
、線管及其類似品，不 pulp, paper or paperboard, NZ,SG)
論是否打孔或硬化者 used for winding textile yarn,
whether or not perforated or
hardened
4822.90.00 00 9 紙漿、紙或紙板製非供 Other similar articles of KGM 免稅Free 免稅Free 10%

紡織紗線纏繞用之其他 paper pulp, paper or (PA,GT,NI,SV,HN,
類似品，不論是否打孔 paperboard, not used for NZ,SG)
或硬化者 winding textile yarn, whether
or not perforated or hardened
4823 其他切成一定尺寸或形狀 Other paper, paperboard,

之紙、紙板、纖維素胎及 cellulose wadding and webs of
纖維素紙；其他以紙漿、 cellulose fibres, cut to size or
紙、紙板、纖維素胎或纖 shape; other articles of paper
維素紙所製之物品 pulp, paper, paperboard,
cellulose wadding or webs of
cellulose fibres
4823.20 過濾紙及紙板 Filter paper and paperboard
4823.20.00 00 3 過濾紙及紙板，切成一 Filter paper and paperboard, KGM 免稅Free 免稅Free 5%

定尺寸 cut to size (PA,GT,NI,SV,HN,
NZ,SG)
4823.40 己印刷自動紀錄機用之 Rolls, sheets and dials, printed
成捲、成張或盤狀紀錄 for self-recording apparatus
紙
4823.40.00 00 9 已印刷自動紀錄機用之 Rolls, sheets and dials, KGM 免稅Free 免稅Free 10%
成捲、成張或盤狀紀錄 printed for self-recording (PA,GT,NI,SV,HN,
紙 apparatus NZ,SG)
－紙或紙板製之盤、碟 - Trays, dishes, plates, cups

、杯及其類似品： and the like, of paper or
paperboard:
4823.61.00 00 3 紙或紙板製之盤、碟、 Trays, dishes, plates, cups KGM 免稅Free 免稅Free 10%
杯及其類似品，竹製者 and the like, of paper or (PA,GT,NI,SV,HN,
paperboard, of bamboo NZ,SG)
4823.69.00 00 5 其他紙或紙板製之盤、 Trays, dishes, plates cups and KGM 免稅Free 免稅Free 10%
碟、杯及其類似品 the like, of other paper or (PA,GT,NI,SV,HN,
paperboard NZ,SG)
4823.70 紙漿之模製或壓製品 Moulded or pressed articles of

paper pulp
4823.70.00 00 2 紙漿之模製或壓製品 Moulded or pressed articles KGM 免稅Free 免稅Free 10%

of paper pulp (PA,GT,NI,SV,HN,
NZ,SG)
789 Ch. 48 789

國定稅率
Tariff Rate
碼 Unit 規
4823.90.00 其他切成一定尺寸或形 Other paper, paperboard, 免稅Free 免稅Free 5%

狀之紙、紙板、纖維素 cellulose wadding and webs (PA,GT,NI,SV,HN,
胎及纖維素紙；其他以 of cellulose fibers, cut to size NZ,SG)
紙漿、紙、紙板、纖維 or shape; other articles of
素胎或纖維素紙所製之 paper pulp, paper,
物品 paperboard, cellulose
wadding or webs of cellulose
fibers
10 6 絕緣用紙帶或紙板 Insulating paper tapes or KGM C02

（絕緣阻抗 paperboard (insulation
１００００００００ resistivity over 1000000000
０歐姆以上） ohm)
20 4 以紙或紙板為底而製 Floor coverings on a base KGM C02

成之地覆蓋物，不論 of paper or paperboard,
是否切成一定尺寸 whether or not cut to size
31 1 自黏性之紙，切成一 Self-adhesive paper, cut to KGM C02

定尺寸，成條或成捲 size, in strips or rolls
39 3 其他塗膠或塗接著劑 Other gummed or adhesive KGM C02

之紙，切成一定尺寸 paper, cut to size, in strips
，成條或成捲 or rolls
90 9 其他切成一定尺寸或 Other paper, paperboard, KGM C02

形狀之紙、紙板、纖 cellulose wadding and webs
維素胎及纖維素紙 of cellulose fibers, cut to
；其他以紙漿、紙、 size or shape; other articles
紙板、纖維素胎或纖 of paper pulp, paper,
維素紙所製之物品 paperboard, cellulose
wadding or webs of
cellulose fibers
790 Ch. 48 790

第４９章　 CHAPTER 49
書籍，新聞報紙，圖書及其他印刷工業產品 PRINTED BOOKS, NEWSPAPERS, PICTURES AND
；手寫稿、打字稿及設計圖樣 OTHER PRODUCTS OF THE PRINTING INDUSTRY;
MANUSCRIPTS, TYPESCRIPTS AND PLANS

（甲）透明底之照相正片或負片（第37章）； (a) Photographic negatives or positives on transparent bases
(Chapter 37);
（乙）立體之地圖、設計圖或球儀圖，已否印刷者均在內 (b) Maps, plans or globes, in relief, whether or not printed
（第9023節）； (heading 90.23);
（丙）撲克牌或第95章之其他物品；或 (c) Playing cards or other goods of Chapter 95; or
（丁）原本刻印書畫、印刷書畫及石印書畫（第9702 (d) Original engravings, prints or lithographs (heading 97.02),
節），郵票或印花稅票、郵資符誌、首日封、具有 postage or revenue stamps, stamp-postmarks, first-day
郵資符誌之明信片、信封、郵簡及第9704節之類似 covers, postal stationery or the like of heading 97.04,
品，第97章所列產製超過一百年之古玩或其他物 antiques of an age exceeding one hundred years or other
品。 articles of Chapter 97.
二、本章所稱「印刷」亦指以複印機複印、以自動資料處 2.- For the purposes of Chapter 49, the term “ printed ”
理機控制製作、浮凸印刷、攝影、影印、燙印或打字 also means reproduced by means of a duplicating
。 machine, produced under the control of an automatic data
processing machine, embossed, photographed,
photocopied, thermocopied or typewritten.
三、新聞報紙、雜誌及期刊，經另行裝訂已非散頁或單本 3.- Newspapers, journals and periodicals which are bound
者、成套報紙、雜誌或定期刊物，在同一封面下有一 otherwise than in paper, and sets of newspapers, journals
期以上者，應列入第4901節，不論其是否含有廣告品 or periodicals comprising more than one number under a
在內。 single cover are to be classified in heading 49.01, whether
or not containing advertising material.
四、第4901節亦包括下列各項： 4.- Heading 49.01 also covers :
（甲）彙集之印刷複製品，例如藝術作品或繪畫附有文字 (a) A collection of printed reproductions of, for example,
說明並註明頁數，俾便裝訂成冊者； works of art or drawings, with a relative text, put up with
numbered pages in a form suitable for binding into one or
more volumes;
（乙）已裝訂書籍之圖書附刊；或 (b) A pictorial supplement accompanying, and subsidiary to, a
bound volume; and
（丙）已印書籍或小冊之部分品，屬散頁或集頁，或印有 (c) Printed parts of books or booklets, in the form of
摺疊記號，構成該書之全部或一部分以備裝訂者。 assembled or separate sheets or signatures, constituting the
whole or a part of a complete work and designed for
binding.
但印刷圖畫或圖解而無文字說明，不論其是否印有 However, printed pictures or illustrations not bearing a
裝訂用摺疊記號或散頁，均列入第4911節。 text, whether in the form of signatures or separate sheets,
fall in heading 49.11.
五、合於本章章註三規定者，第4901節不包括主要用於廣 5.- Subject to Note 3 to this Chapter, heading 49.01 does not
告之出版物（例如小冊、時事小冊、傳單、商業型錄 cover publications which are essentially devoted to
、商業圖體發行之年鑑、旅遊宣傳品）。該項出版物 advertising (for example, brochures, pamphlets, leaflets,
應列入第4911節。 trade catalogues, year books published by trade
associations, tourist propaganda). Such publications are to
be classified in heading 49.11.
六、第4903節所稱「兒童畫刊」係指以圖畫為主，文字為 6.- For the purposes of heading 49.03, the expression “
副，供兒童閱讀之書籍。 children’s picture books ” means books for children in
which the pictures form the principal interest and the text
is subsidiary.
791 Ch. 49 791

國定稅率
Tariff Rate
碼 Unit 規
4901 書籍、小冊、傳單及類似 Printed books, brochures,

印刷品，不論是否單頁者 leaflets and similar printed
matter, whether or not in single
sheets
4901.10 單頁，是否摺疊者均在 In single sheets, whether or not

內 folded
4901.10.00 00 0 書籍、小冊、傳單及類 Printed books, brochures, KGM 免稅Free 免稅Free 免稅Free MP1
似印刷品、單頁，是否 leaflets and similar printed (PA,GT,NI,SV,HN,
摺疊者均在內 matter, in single sheets, NZ,SG)
whether or not folded
4901.91 字典及百科全書，及其 Dictionaries and

分期發行者 encyclopaedias, and serial
instalments thereof
4901.91.00 00 2 字典及百科全書，及其 Dictionaries and KGM 免稅Free 免稅Free 免稅Free MP1

分期發行者 encyclopaedias, and serial (PA,GT,NI,SV,HN,
instalments thereof NZ,SG)
4901.99.10 00 2 美術作品重製或複製者 Reproductions, printed of KGM 免稅Free 免稅Free 10%

work of art (PA,GT,NI,SV,HN,
NZ,SG)
4901.99.90 00 5 其他書籍、小冊、傳單 Other printed books, KGM 免稅Free 免稅Free 免稅Free MP1
及類似印刷品，非單頁 brochures, leaflets and (PA,GT,NI,SV,HN,
者 similar printed matter, not in NZ,SG)
single sheets
4902 報紙、雜誌及期刊，不論 Newspapers, journals and

是否附有圖解或含有廣告 periodicals, whether or not
品 illustrated or containing
advertising material
4902.10 至少每週發行４次者 Appearing at least four times a

week
4902.10.00 00 9 報紙、雜誌或期刊不論 Newspapers, journals and KGM 免稅Free 免稅Free 免稅Free MP1
是否附有圖解或含有廣 periodicals, whether or not (PA,GT,NI,SV,HN,
告品，至少每週發行 illustrated or containing NZ,SG)
４次者 advertising material,
appearing at least four times
a week
4902.90.00 00 2 其他報紙，雜誌或期刊 Other newspapers, journals KGM 免稅Free 免稅Free 免稅Free MP1
and periodicals, whether or (PA,GT,NI,SV,HN,
not illustrated or containing NZ,SG)
advertising material
4903 兒童圖畫書、繪畫簿或著 Children's picture, drawing or

色簿 colouring books
4903.00 兒童圖畫書、繪畫簿或 Children's picture, drawing or

著色簿 colouring books
4903.00.10 00 8 兒童圖畫書 Children's picture KGM 免稅Free 免稅Free 免稅Free C02

NZ,SG)
4903.00.20 00 6 兒童繪畫簿或著色簿 Children's drawing or KGM 免稅Free 免稅Free 20%
colouring books (PA,GT,NI,SV,HN,
NZ,SG)
792 Ch. 49 792

國定稅率
Tariff Rate
碼 Unit 規
4904 樂譜原稿或印本，不論是 Music, printed or in manuscript,

否裝訂成冊或有無說明者 whether or not bound or
均在內 illustrated
4904.00 樂譜原稿或印本，不論 Music, printed or in

是否裝訂成冊或有無說 manuscript, whether or not
明者均在內 bound or illustrated
4904.00.00 00 9 樂譜原稿或印本，不論 Music, printed or in KGM 免稅Free 免稅Free 免稅Free MP1

是否裝訂成冊或有無說 manuscript, whether or not (PA,GT,NI,SV,HN,
明者均在內 bound or illustrated NZ,SG)
4905 印刷之地圖及水道圖或各 Maps and hydrographic or

種類似圖，包括地圖集、 similar charts of all kinds,
懸掛地圖、地形圖及球儀 including atlases, wall maps,
圖等 topographical plans and globes,
printed
4905.10 球儀圖 Globes
4905.10.00 00 6 印刷球儀圖（立體球儀 Globes, printed (globes, in KGM 免稅Free 免稅Free 免稅Free

圖列入第９０２３節） relief are classified in (PA,GT,NI,SV,HN,
heading 90.23) NZ,SG)
4905.91 成冊者 In book-form
4905.91.00 00 8 印刷之地圖及水道圖或 Maps and hydrographic or KGM 免稅Free 免稅Free 免稅Free

各種類似圖，包括地圖 similar charts of all kinds, (PA,GT,NI,SV,HN,
集、懸掛地圖及地形圖 including atlases, wall maps NZ,SG)
，成冊者 and topographical plans,
printed, in book form
4905.99.00 00 0 其他印刷之地圖及水道 Other maps and hydrographic KGM 免稅Free 免稅Free 免稅Free
圖或各種類似圖、包括 or similar charts of all kinds, (PA,GT,NI,SV,HN,
地圖集、懸掛地圖及地 including atlases, wall maps NZ,SG)
形圖，非成冊者 and topographical plans
printed, not in book form
4906 供建築、工程、工業、商 Plans and drawings for

業、地形學上的或類似目 architectural, engineering,
的之設計及圖表之手繪原 industrial, commercial,
稿；手抄稿；上述文件之 topographical, or similar
感光紙影印本及副本 purposes, being originals drawn
by hand; hand-written texts;
photographic reproductions on
sensitised paper and carbon
copies of the foregoing
4906.00 供建築、工程、工業、 Plans and drawings for

商業、地形學上的或類 architectural, engineering,
似目的之設計及圖表之 industrial, commercial,
手繪原稿；手抄稿；上 topographical, or similar
述文件之感光紙影印本 purposes, being originals
及副本 drawn by hand; hand-written
texts; photographic
reproductions on sensitised
paper and carbon copies of the
foregoing
793 Ch. 49 793

國定稅率
Tariff Rate
碼 Unit 規
4906.00.00 00 7 供建築、工程、工業、 Plans and drawings for KGM 免稅Free 免稅Free 免稅Free
商業、地形學上的或類 architectural, engineering, (PA,GT,NI,SV,HN,
似目的之設計及圖表之 industrial, commercial, NZ,SG)
手繪原稿；手抄稿；上 topographical, or similar
述文件之感光紙影印本 purpose, being originals
及副本 drawn by hand; hand-written
texts; photographic
reproductions on senstised
paper and carbon copies of
the foregoing
4907 發行國之現行或新發行有 Unused postage, revenue or

或將有面值而未經使用之 similar stamps of current or new
郵票、印花稅票或類似票 issue in the country in which
品；印有該項票樣之紙張 they have, or will have, a
；支票；鈔票；證券、股 recognised face value; stamp-
票或債券及其他賦有權益 impressed paper; cheque forms;
banknotes; stock, share or bond
之票券
certificates and similar
documents of title
4907.00 發行國之現行或新發行 Unused postage, revenue or

有或將有面值而未經使 similar stamps of current or
用之郵票、印花稅票或 new issue in the country in
類似票品；印有該項票 which they have, or will have,
樣之紙張；支票；鈔票 a recognised face value;
；證券、股票或債券及 stamp-impressed paper; cheque
forms; banknotes; stock, share
其他賦有權益之票券
or bond certificates and similar
documents of title
4907.00.10 鈔票 Banknotes 免稅Free 免稅Free 免稅Free

(PA,GT,NI,SV,HN,
NZ,SG)
10 2 新台幣鈔票 New Taiwan dollars KGM 344 516
banknotes
90 5 其他鈔票 Other banknotes KGM
4907.00.20 00 2 支票簿 Cheque forms (cheque KGM 免稅Free 免稅Free 10%

books) (PA,GT,NI,SV,HN,
NZ,SG)
4907.00.30 郵票、印花稅票或類似 Postage stamps, revenue 免稅Free 免稅Free 免稅Free
票品及印有該項票樣之 stamps and stamp-impressed (PA,GT,NI,SV,HN,
紙張 paper NZ,SG)
10 8 郵票及印有該票樣之 Postage stamps, and stamp- KGM

紙張 impressed paper
20 6 印花稅票及印有該票 Revenue stamps, and KGM

樣之紙張 stamp-impressed paper
90 1 其他類似票品或印有 Other similar stamp or KGM

該票樣之紙張 stamp-impressed paper
4907.00.40 証券、股票、債券及其 Stock, share or bond 免稅Free 免稅Free 免稅Free

他賦有權益之票券 certificates and similar (PA,GT,NI,SV,HN,
documents of title NZ,SG)
10 6 旅行支票 Traveller's checks KGM
20 4 未公開發行之股票 Non-public issuing share KGM

certificates title
90 9 其他股票、證券、債 Other share, stock or bond KGM

券及其他賦有權益之 certificates and similar
票券 documents of title
794 Ch. 49 794

國定稅率
Tariff Rate
碼 Unit 規
4907.00.90 其他屬第４９０７節之 Other articles of heading 免稅Free 免稅Free 10%

貨品 49.07 (PA,GT,NI,SV,HN,
NZ,SG)
10 5 空白匯票及空白本票 Unissued exchange bills KGM
and unissued cashing
money
90 8 其他屬第４９０７節 Other articles of heading KGM

之貨品 49.07
4908 轉印紙（轉印圖畫紙） Transfers (decalcomanias)
4908.10 轉印紙（轉印圖畫紙 Transfers (decalcomanias),

），可瓷化者 vitrifiable
4908.10.00 00 3 轉印紙（轉印圖畫紙 Transfers (decalcomanias), KGM 免稅Free 免稅Free 7.5% C02

），可瓷化者 vitrifiable (PA,GT,NI,SV,HN,
NZ,SG)
4908.90.00 00 6 其他轉印紙（轉印圖畫 Other transfers KGM 免稅Free 免稅Free 7.5% C02

紙） (decalcomanias) (PA,GT,NI,SV,HN,
NZ,SG)
4909 印刷或附有圖畫之明信片 Printed or illustrated postcards;
；載有個人問候語句、消 printed cards bearing personal
息或通知之印刷卡片，不 greetings, messages or
論有無圖畫、封套或鑲邊 announcements, whether or not
者 illustrated, with or without
envelopes or trimmings
4909.00 印刷或附有圖畫之明信 Printed or illustrated posteards;

片；載有個人問候語句 printed cards bearing personal
、消息或通知之印刷卡 greetings, messages or
片，不論有無圖畫、封 announcements, whether or not
套或鑲邊者 illustrated, with or without
envelopes or trimmings
4909.00.10 00 2 印刷或附有圖畫之明信 Printed or illustrated KGM 免稅Free 免稅Free 免稅Free

片；載有個人問候語句 postcards; printed cards (PA,GT,NI,SV,HN,
、消息或通知之印刷卡 bearing personal greetings, NZ,SG)
片，不論有無圖畫、封 massages or announcements,
套或鑲邊，印有寄件人 whether or not illustrated,
姓名者 with or without envelopes or
trimmings, with names of
senders printed
4909.00.90 00 5 其他印刷或附有圖畫之 Other printed or illustrated KGM 免稅Free 免稅Free 12.5%

明信片；載有個人問候 postcards; printed cards (PA,GT,NI,SV,HN,
語句、消息或通知之印 bearing personal greetings, NZ,SG)
刷卡片，不論有無圖畫 massages or announcements,
、封套或鑲邊者 whether or not illustrated,
with or without envelopes or
trimmings
4910 各種印刷曆，包括檯曆 Calendars of any kind, printed,

including calendar blocks
4910.00 各種印刷曆，包括檯曆 Calendars of any kind, printed,

including calendar blocks
4910.00.00 00 1 各種印刷曆，包括檯曆 Calendars of any kind, KGM 免稅Free 免稅Free 20%

printed, including calendar (PA,GT,NI,SV,HN,
blocks NZ,SG)
4911 其他印刷品，包括印成之 Other printed matter, including

圖畫及照片等 printed pictures and photographs
795 Ch. 49 795

國定稅率
Tariff Rate
碼 Unit 規
4911.10 貿易廣告品，商品型錄 Trade advertising material,

及其類似品 commercial catalogues and the
like
4911.10.00 00 8 貿易廣告品，商品型錄 Trade advertising material, KGM 免稅Free 免稅Free 免稅Free

及其類似品 commercial catalogues and (PA,GT,NI,SV,HN,
the like NZ,SG)
4911.91 圖畫、圖案及照片 Pictures, designs and

photoghaphs
4911.91.00 印刷之圖畫、圖案及照 Printed pictures, designs and 免稅Free 免稅Free 免稅Free

片 photographs, printed (PA,GT,NI,SV,HN,
NZ,SG)
10 8 印刷之圖畫、圖案 Printed pictures, designs KGM C02
20 6 照片 Photographs KGM
4911.99.00 00 2 其他印刷品 Other printed matter KGM 免稅Free 免稅Free 免稅Free C02
(PA,GT,NI,SV,HN,
NZ,SG)
796 Ch. 49 796

10606稅則合訂本 上冊

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總 說 明

四、本書所採用之資料，係截至 106 年 5 月 15 日以前公告者，資料如有誤植、漏列或嗣

ColumnⅠ of the Customs Import Tariff of the Republic of China：

non-application of the agreement by the R.O.C.)

（2）Other countries or territories with reciprocal relationship with the R.O.C.

1 AS 美屬薩摩亞 American Samoa

3. THE CRITERIA OF ASCERTAINMENT OF COUNTRY OF

Ⅱ. INSTRUCTION OF UNIT COLUMN

代 碼 Code 計量單位 Units of Measurement

TNE 公噸 Metric Ton

TND 乾公噸 Dry Metric Ton

MTK 平方公尺 Square Meter

MTQ 立方公尺 Cubic Meter

PCE 個、片、塊、段、枝 Piece

SET 組、套 Set

NIU 輛、架、艘 Unit

KVA 仟伏安 Kilovolt Ampere

（一） 使用須知 1. Users’ Guide

1. 輸入貨品，應依貿易法、貿易法施行 1. The importation of commodities shall be made in

2. 依照貿易法，貨品輸入管理係採取原 2. According to the Foreign Trade Act, the imports

3. 「限制輸入貨品表」內之貨品，包括下 3. For the commodities in the “List of Commodities

(2) 有條件准許輸入貨品：有一定之核 (2) Commodities can only be imported subject to

4. 「限制輸入貨品表」外之貨品，不限 4. For the commodities not in the "List of

5. 為便於各界查閱輸入規定，經將絕大 5. For the convenience of the public to check the

6. 本書所列貨品，其輸入規定為管制輸 6. For any commodity in this publication, if it is

7. 輸入「限制輸入貨品表」內之貨品，應 7. The registered exporting/importing firms

(3) 已立案私立小學以上學校。 (2) Government agency, and/or a government

(7)Commodities which are not listed in the "List

If the imported commodities are listed in the

8. 進口人輸入「限制輸入貨品表」內之貨 8. When an importer imports a commodity in the

10. 輸入貨品其屬應施檢驗或檢疫之品 10. If the imported commodities are subject to

(二)輸入規定代號說明 2. Instruction of Import Regulation Codes

(空白) 准許（免除簽發許可證）。 Import permitted (free from licensing)

111 管制輸入。 Import controlled (licensed by the Bureau of Foreign

113 自美國或加拿大進口時，應向經濟部 Importation from the United States or Canada shall

114 朝鮮人民共和國（北韓）物品不准 Importation of Democratic People's Republic of

121 由貿易局簽發輸入許可證。 Import permitted (licensed by the Bureau of Foreign

236 應檢附輸入光碟製造機具申報備查 It is necessary to submit a Certificate for Optical

251 應檢附經濟部工業局同意文件。 Approval from the Industrial Development Bureau,

255 應檢附經濟部能源局同意文件。 Approval from the Bureau of Energy, Ministry of

256 輸 入 25 瓦 特 以 上 （ 含 ） 之 白 熾 燈 Importing incandescent lamps with an input power

Approval from the Ministry of Economic Affairs is

344 應檢附中央銀行發行局之同意文 An approval from the Issue Department of the

362 應檢附直轄巿或縣（巿）警察局同 An approval from the local city or county police

366 應檢附內政部核發之同意文件或非 Approval from the Ministry of the Interior, or a

367 進口量達 50 公斤（含）以上者，應 Approval from the Ministry of the Interior is

375 一、進口經勞動部指定或公告指定 1. Importation of the required or regulated

defense use, sole purpose of technological

405 進口農藥：(一)農藥成品應檢附行 For importation of pesticides: (1) A photocopy of

406 進口動物用藥品（包括原料藥、製劑 For importation of veterinary medicines

442 應檢附行政院農業委員會漁業署同 Approval from the Fishery Administration, Council

451 應檢附行政院農業委員會核發之同意 Importers are required to attach a photocopy of an

are required to attach a photocopy of an approval

462 進口英國蘇格蘭威士忌酒，應檢附 Imported Scotch whisky shall be taxed and released

463 一、應檢附財政部核發之菸酒進口業 1. A photocopy of the tobacco and/or alcohol

465 應檢附（一）產製國政府或其授權 Importers are required to have one of the following

467 一、供製酒及製藥酒以外工業使用 1.For importation of undenatured ethyl alcohol to be

之自用未變性酒精，應檢附衛生主 military hospitals, an approval from the Ministry of

501 應檢附衛生福利部同意文件。 Approval from the Ministry of Health and Welfare is

502 進口乾品：（一）應檢附中藥商執 For importing dry goods:(1) A photocopy of

503 進口人用藥品（包括製劑、原料藥、 Importation of drugs (including pharmaceutical

504 一、進口人用醫療器材應依下列規定 1. Importation of medical devices for human

505 進口中藥藥品（藥品許可證處方內 Importation of Chinese medicines (with the

10606稅則合訂本上冊

10606稅則合訂本上冊

總說明

代碼 Code 計量單位 Units of Measurement

（一）使用須知 1. Users’ Guide

256 輸入 25 瓦特以上（含）之白熾燈 Importing incandescent lamps with an input power

601 進口航空器（含地面用飛行訓練 For importing aircraft (included ground flying

三、輸入規定代號 402（種苗、種 3. Commodities under import regulation code 402