海關進口稅則｜法規全文 | Lawby

海關進口稅則

Customs Import Tariff

法律行政＞財政部＞關務目最後異動 20260128顯示中文

沿革（132 筆）

1.中華民國十七年十二月七日國民政府制定公布全文刊國民政府公報第 3
  8 號
  中華民國十八年二月二十一日國民政府公布施行
2.中華民國二十年一月十四日國民政府公布自二十年一月一日辦理、修正
  名稱為海關進口稅則
  （原名稱：民國十八年中華民國海關進口稅則；新名稱：海關進口稅則
  ）
3.中華民國二十三年六月三十日國民政府修正公布全文
4.中華民國二十六年六月十四日國民政府修正紙菸進口稅稅率表
5.中華民國三十七年四月十三日國民政府修正公布第 529 號稅則
6.中華民國三十七年八月二日總統修正公布全文
7.中華民國三十七年十二月三十日總統修正公布第 8  類稅率表
8.中華民國三十八年七月二十六日總統修正公布第 15 類 625  號乙類稅
  率表
9.中華民國三十八年八月二十日總統修正公布第 1  類棉及其製品類稅類
  第 1  號至第 70 號、第 75 號暨第 7  類菸草類稅則第 420  號及第
  421 號稅率表
10. 中華民國三十八年九月二十八日總統修正公布第 334  類稅率表
11. 中華民國三十九年一月二十日總統修正公布第 656  號（乙）（一）
    稅率表
12. 中華民國三十九年一月三十日總統修正公布第 1  類、第 5  類、第
    6 類棉紗織品生菜油硫化鐵碎鐵稅率暨特准免徵棉花進口稅率表
13. 中華民國三十九年五月三十日總統修正公布第 642 號膏稅率表
14. 中華民國四十四年一月十五日總統修正公布全文 672 號
15. 中華民國四十八年八月十九日總統修正公布全文
16. 中華民國五十四年九月二日總統修正公布第 1  類、第 3  類至第 1
    5 類
17. 中華民國六十年八月二十四日總統修正公布全文 21 類九十九章
18. 中華民國六十一年七月二十二日總統修正公布部分稅則
19. 中華民國六十二年八月二十三日總統修正公布部分稅則
20. 中華民國六十三年七月九日總統修正公布部分稅則
21. 中華民國六十三年十二月二十八日總統公布增訂第八十二章增註
22. 中華民國六十四年六月二十二日總統修正公布部分稅則
23. 中華民國六十五年六月二十八日總統修正公布部分稅則
24. 中華民國六十六年三月十五日總統修正公布部分稅則
25. 中華民國六十六年七月十九日總統修正公布部分稅則
26. 中華民國六十七年一月十四日總統修正公布部分稅則
27. 中華民國六十七年一月十四日總統公布化纖原料三號別之進口關稅暫
    行停徵二年
28. 中華民國六十七年七月二十八日總統修正公布部分稅則
29. 中華民國六十八年七月六日總統修正公布部分稅則
30. 中華民國六十九年八月三十日總統修正公布部分稅則
31. 中華民國七十一年七月十日總統修正公布部分稅則
32. 中華民國七十三年一月二十五日總統（73）華總（一）義字第 0430
    號令修正公布
33. 中華民國七十四年一月二十二日總統（74）華總（一）義字第 0449
    號令修正公布
34. 中華民國七十五年一月三十日總統（75）華總（一）義字第 0538 號
    令修正公布
35. 中華民國七十六年一月十六日總統（76）華總（一）義字第 0327 號
    令修正公布
36. 中華民國七十七年二月六日總統（77）華總（一）義字第 0346 號令
    修正公布
37. 中華民國七十七年十二月三十日總統修正公布部分稅則
38. 中華民國七十八年八月七日總統（78）華總（一）義字第 4208 號令
    修正公布
39. 中華民國八十年十二月三十日總統（80）華總（一）義字第 6912 號
    令修正公布
40. 中華民國八十四年七月十二日總統（84）華總（一）義字第 4718 號
    令修正公布
41. 中華民國八十六年五月三十日總統（86）華總（一）義字第 8600126
    750 號令修正公布
42. 中華民國八十七年六月十七日總統（87）華總（一）義字第 8700118
    710 號令修正公布部分稅則
43. 中華民國九十年十月十一日總統（90）華總一義字第 9000200000 號
    令修正公布部分之附則
44. 中華民國九十年十二月二十一日總統（90）華總一義字第 900025410
    0 號令修正公布部分條文
45. 中華民國九十一年十二月三十一日總統華總一義字第 09100254840
    號令修正公布第十章、第十一章、第十六章、第十八章、第十九章、
    第二十章、第二十一章、第九十八章
46. 中華民國九十二年六月十一日總統華總一義字第 09200106870  號令
    修正公布第二十七章、第八十四章、第八十五章、第八十七章、第九
    十章
47. 中華民國九十二年六月二十五日總統華總一義字第 09200114900  號
    令修正公布第二十章
48. 中華民國九十二年十二月十七日總統華總一義字第 09200235581  號
    令修正公布
49. 中華民國九十四年二月五日總統華總一義字第 09400017831  號令修
    正公布第十七章及第九十八章
50. 中華民國九十五年六月二十一日總統華總一義字第 09500091071  號
    令修正公布部分稅則
51. 中華民國九十六年二月十四日總統華總一義字第 09600018771  號令
    修正公布部分稅則
52. 中華民國九十七年一月三十日總統華總一義字第 09700013391  號令
    修正公布部分稅則
53. 中華民國九十七年十二月三十日總統華總一義字第 09700280781  號
    令修正公布部分稅則
54. 中華民國九十九年六月十五日總統華總一義字第 09900151021  號令
    修正公布部分稅則
55. 中華民國九十九年九月一日總統華總一義字第 09900220541  號令修
    正公布部分稅則
56. 中華民國一百零一年十一月二十八日總統華總一義字第 10100264251
    號令修正公布部分稅則
57. 中華民國一百零二年十一月二十七日總統華總一義字第 10200217231
    號令修正公布部分稅則
58. 中華民國一百零三年一月二十二日總統華總一義字第 10300009381
    號令修正公布部分稅則
59. 中華民國一百零四年七月一日總統華總一義字第 10400076041  號令
    修正公布部分稅則
60. 中華民國一百零四年十二月九日總統華總一義字第 10400143901  號
    令修正公布部分稅則
61. 中華民國一百零五年五月十八日總統華總一義字第 10500042201  號
    令修正公布部分稅則
62. 中華民國一百零五年十二月三十日總統華總一義字第 10500164761
    號令修正公布部分稅則
63. 中華民國一百零六年十一月二十二日總統華總一義字第 10600141621
    號令修正公布部分稅則
    中華民國一百零六年十一月二十二日總統華總一義字第 10600141761
    號令修正公布部分稅則
64. 中華民國一百零六年十二月二十七日總統華總一義字第 10600157001
    號令修正公布部分稅則
65. 中華民國一百零七年五月三十日總統華總一義字第 10700057301  號
    令修正公布部分稅則
66. 中華民國一百零七年十一月二十八日總統華總一經字第 10700128021
    號令修正公布部分稅則
67. 中華民國一百零八年七月二十四日總統華總一經字第 10800075641
    號令修正公布部分稅則
68. 中華民國一百十年十二月十五日總統華總一經字第 11000111961  號
    令修正公布部分稅則
69. 中華民國一百十一年五月十一日總統華總一經字第 11100039291  號
    令修正公布第 22041010 號稅則稅率
70. 中華民國一百十二年六月二十一日總統華總一經字第 11200051171
    號令修正公布部分稅則
71. 中華民國一百十二年十一月二十九日總統華總一經字第 11200103501
    號令修正公布部分稅則
72. 中華民國一百十三年八月十四日總統華總一義字第 11300072881  號
    令修正公布部分稅則
73. 中華民國一百十四年六月四日總統華總一經字第 11400055111  號令
    修正公布部分稅則
74. 中華民國一百十五年一月二十八日總統華總一經字第 11500007801
    號令修正公布部分稅則

資料來源：全國法規資料庫（ChLaw.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權

11 Customs import tariff

2Contents of Each Chapter

3Sec. I LIVE ANIMALS; ANIMAL PRODUCTS

4Ch. 1 Live animals

5Ch. 2 Meat and edible meat offal

6Ch. 3 Fish and crustaceans, mollusks and other aquatic invertebrates

7Ch. 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

8Ch. 5 Products of animal origin, not elsewhere specified or included

9Sec. II VEGETABLE PRODUCTS

10Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

12 General Rules For The Interpretation Of The Customs Import Tariff

2Classification of goods in the nomenclature shall be governed by the following principles:

31. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or notes do not otherwise require, according to the following provisions.

42. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

5(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

63. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

7(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

8(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

9(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

104. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

115. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein :

12(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. this rule does not, however, apply to containers which give the whole its essential character.

13(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. however, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

146. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

13 General Rules Of The Customs Import Tariff

21. The classification of articles in tariff lines of the Nomenclature is governed by the Sections and the Chapters and the notes thereof, the description of tariff lines and General Rules for the Interpretation of the Customs Import Tariff. Additionally, it may also refer to the “Harmonized Commodity Description and Coding System Explanatory Notes” compiled by the Customs Cooperation Council, and to other relevant documents.

32. Ⅰ. Customs duty shall be collected by Customs either on an ad valorem basis or on a specific basis, in accordance with the Customs Import Tariff.

4Ⅱ. The rates of this Nomenclature are provided for in three columns. The first column applies to goods imported from WTO members or from countries or areas that have reciprocal treatment with the Republic of China. The second column applies to specified goods imported from specified Least Developed Countries, developing countries or areas, or from those countries or areas which have signed a Free Trade Agreement, or an Economic Cooperation Agreement with the Republic of China. When there is no suitable rate in the first and second columns for the imported goods, the rate in the third column shall apply.

5Ⅲ. If imported goods are subject to both the rates in the first and second columns, the lower one shall apply.

6Ⅳ. Countries or areas subject to application of the rates in the first or second columns, unless they have signed a treaty, Free Trade Agreement or Economic Cooperation Agreement with the Republic of China, the Executive Yuan shall then notify the Legislative Yuan for review, shall be listed by the Ministry of Finance (hereinafter referred to as the MOF) 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. The List of Least Developed Countries referred to in Paragraph 2 shall be identified in accordance with the Criteria for the Identification of the LDCs set up by the United Nations.

72-1. When a treaty, Free Trade Agreement, or Economic Cooperation Agreement signed with another country or area has been terminated or withdrawn by a declaration from one or both of the parties, all or part of the goods imported from that country or area shall cease to be governed by the tariff rates in the second column and the additional notes thereof, which shall be announced by the MOF after consulting with other government agencies concerned and then reporting to the Executive Yuan for approval. The Executive Yuan shall then notify the Legislative Yuan of its approval.

83. For items subject to conditional duty reduction or exemption, the qualifying conditions are specified separately in the Additional Notes of the relevant Chapters. If verification by the competent authority is needed, it may be done by a subordinate agency, or by any other government agency authorized by the authority.

94. Ⅰ. For products that are subject to tariff quotas, the allocation of quantities and the tariff rates within the quotas shall be governed by the Additional Notes of the relevant Chapters or the rules prescribed in Chapter 98 of this Customs Import Tariff. The tariff rates for quantities exceeding the quotas are the rates prescribed in Chapters 1 to 97.

10Ⅱ. The countries or areas subject to tariff quotas will be listed by the MOF 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.

115. Except for the products that are subject to tariff quotas, dutiable miscellaneous articles carried by incoming passengers, except for personal effects, and miscellaneous articles imported by postal parcels, are dutiable at a rate of 5% ad valorem.

126. If the application of tariff classification and rate of this Customs Import Tariff is not the same as the application of the condition and the rate prescribed by the treaty, agreement or Economic Cooperation Agreement as ratified and promulgated by our government, the lowest applicable rate will be adopted.

137. The duty amount according to the Customs Import Tariff shall be calculated in New Taiwan Dollars.