序號 稅則號列 商品名稱 最惠國稅率（％） 特惠稅率*(%) Article Description
1 01063990 未列名鳥 10 0 Birds, nes
2 01069090 其他非食用活動物 10 0 Other live animals, not edible
3 03033300 凍鰨魚 12 0 Frozen sole
4 03033900 其他凍比目魚 10 0 Frozen flat fish (excl. halibut, plaice & sole)
5 03035000 凍鯡魚（大西洋鯡魚、太平洋鯡魚） 10 0 Frozen herrings (excl. livers & roes)
6 03037100 凍沙丁魚、黍鯡魚 12 0 Frozen sardines, brisling or sprats
7 03037910 凍帶魚 10 0 Frozen scabber fish (trichurius)
8 03037990 其他未列名凍魚 10 0 Frozen fish, nes
9 03038000 凍魚肝及魚卵 10 0 Frozen fish livers & roes
10 03049000 其他凍魚肉 10 0 Frozen fish meat (excl. fillets)
11 03055920 幹魚翅 15 0 Dried sharks' fins, not smoked
12 03055990 其他幹魚 16 0 Other dried fish, not smoked
13 03061319 其他凍小蝦 5 0 Frozen shrimps in shell
14 03061329 其他凍對蝦 5 0 Frozen prawns in shell
15 03061490 其他凍蟹 10 0 Other frozen crabs, nes
16 03074900 其他凍、幹、鹽制的墨魚及魷魚 12 0 Cuttle fish & squid, frozen, dried, saltd or in brine
17 03075900 凍、幹、鹽腌或鹽漬章魚 17 0 Octopus,frozen, dried, salted or in brine
18 03079920 凍、幹、鹽腌或鹽漬的海參 10 0 Sea cucumbers, frozen, dried, salted or in brine
19 05071000 獸牙；獸牙粉末及廢料 10 0 Ivory, its powder & waste, unworked
20 05080090 珊瑚等；軟體、甲殼或棘皮動物殼，墨魚骨 12 0 Coral; shells of molluscs, crustaceans,etc, not cut to shape
21 05119111 受精魚卵 12 0 Fertilized fish eggs
22 05119119 魚的其他產品 12 0 Other products of fish
23 05119190 甲殼動物、軟體動物、其他水生無脊椎動物產品；第三章的死動物 12 0 Products of crustaceans,molluscs or other aquatic invertebrates;dead animals of chapter 3
24 06049900 其他制花束或裝飾用不帶花的植物枝、葉及草 10 0 Parts of plants, without flowers or buds, for ornamental purposes
25 08013100 鮮或幹的未去殼腰果 20 0 Cashew nuts, in shell,fresh or dried
26 09011100 未浸除咖啡堿的未焙炒咖啡 8 0 Coffee, not roasted or decaffeinated
27 09011200 已浸除咖啡堿的未焙炒咖啡 8 0 Decaffeinated coffee, not roasted
28 09050000 香子蘭豆 15 0 Vanilla
29 09070000 丁香(母丁香、公丁香及丁香梗) 3 0 Cloves (whole fruit, cloves & stems)
30 12074090 其他芝麻 10 0 Sesamum seeds excl for sowing
31 12119050 主要用作香料的植物 8 0 Plants and parts of plants, used in perfumery
32 12122090 未列名海草及其他藻類 15 0 Edible seaweeds and other algae, fresh chilled frozen or dried nes
33 13012000 阿拉伯膠 15 0 Gum Arabic
34 13019020 乳香、沒藥及血竭 3 0 Olibanum, myrrh and dragon's blood
35 14019090 未列名主要用作編結用的植物材料 10 0 Other vegetable plaiting materials, nes
36 14049000 未列名植物產品 15 0 Vegetable products, nes
37 15131900 其他椰子油及其分離品 9.5 0 Coconut copra oil (excl. crude) & fractions thereof
38 16041990 其他制作或保藏的魚，整條或切塊 12 0 Prepared or preserved fish (excl. minced), nes
39 18010000 整顆或破碎的可可豆，生的或焙炒的 8 0 Cocoa beans, whole or broken, raw or roasted
40 18040000 可可脂、可可油 22 0 Cocoa butter, fat & oil
41 20041000 非醋方法制作或保藏的冷凍馬鈴薯 13 0 Potatoes, preserved other than by vinegar or acetic acid, frozen
42 25061000 石英 3 0 Quartz
43 25062100 原狀或粗加修整石英巖 3 0 Crude or roughly trimmed quartzite
44 25062900 其他石英巖 3 0 Quartzite cut into blocks or slabs of a rectangular shape
45 25084000 其他粘土 3 0 Other clays, nes, whether or not calcined
46 25085000 紅柱石、藍晶石及矽線石 3 0 Andalusite, kyanite & sillimanite, whether or not calcined
47 25140000 板巖 3 0 Slate, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape
48 25151100 原狀或粗加修整的大理石及石灰華 4 0 Marble & travertine crude or roughly trimmed
49 25161100 原狀或粗加修整的花崗巖 4 0 Granite, crude or roughly trimmed
50 25162100 原狀或粗加修整的砂巖 3 0 Sandstone, crude or roughly trimmed
51 25171000 卵石、礫石及碎石，圓石子及燧石 4 0 Pebbles, gravel, broken or crushed stone, commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle & flint, whether or not heat-treated
52 25174900 2515及2516所列各種石料的碎粒、碎屑及粉末 3 0 Granules, chippings & powder, of stones(excl. marble) of heading 25.15 & 25.16, whether or not heat-treated
53 25309091 矽灰石 3 0 Wollastonite
54 25309099 其他稅號未列名的礦產品 3 0 Mineral substances, nes
55 26203000 主要含銅礦灰及殘渣 4 0 Ash & residues containing mainly copper & compound thereof
56 27101991 潤滑油 6 0 Lubricating oils
57 27141000 瀝青頁巖、油頁巖及焦油砂 6 0 Bituminous or oil shale & tar sands
58 29071990 未列名壹元酚 5.5 0 Monophenols and their salts, nes
59 29095000 醚酚、醚醇酚及其鹵、磺、硝或亞硝化衍生物 5.5 0 Ether-phenols, ether-alcohol-phenols and their halogenatd, sulphonated, nitrated or nitrosated derivatives
60 29157090 棕櫚酸及其鹽和酯、硬脂酸鹽和酯 5.5 0 Palmitic acid, its salts and esters; salts and esters of stearic acid
61 29392100 奎寧及其鹽 4 0 Quinine and its salts
62 33011300 檸檬油 20 0 Essential oils of lemon (incl. concretes & absolutes)
63 33012990 未列名非柑桔屬果實精油 15 0 Essential oils other than of citrus fruit, (incl. concretes & absolutes), nes
64 33019090 含濃縮精油的制品；其他萜烯副產品及精油液 20 0 Concentrates of essential oils in fats,in fixed oils , in waxes or the like; terpenic by-products of the deterpenation of essential oils (excl. citrus fruits); aqueous distillates & aqueous solutions of essential oils
65 33029000 其他工業用混合香料及香料為基本成份混合物 10 0 Odoriferous substances used as raw materials in other industry
66 34031900 礦物油＜70％的潤滑劑 10 0 Lubricating preparations, containing petroleum oils or oils obtained from bituminous minerals and their weight <70%
67 39152000 苯乙烯聚合物的廢碎料及下腳料 9.7 0 Waste, parings & scrap, of polymers of styrene
68 39159010 聚對苯二甲酸乙二酯的塑料廢碎料及下腳料 9.7 0 Waste, parings & scrap, of diglycol terephthalate of styrene
69 39159090 其他塑料廢碎料及下腳料 9.7 0 Waste, parings & scrap, of other plastics, nes
70 39191099 其他寬≤20cm成卷塑料膠粘板、片、膜、箔等 6.5 0 Self-adhesive tape, plates, strip, sheet , film , foil & other flat shapes, of plastics, in rolls, width≤20cm,nes
71 39219090 未列名塑料板、片、膜、箔、扁條 6.5 0 Other plates, strips, sheet, film of plastics, nes
72 39229000 塑料坐浴盆、便盆、抽水箱及類似衛生潔具 10 0 Bidets, lavatory pans & other sanitary ware of plastics, nes
73 39269010 塑料制機器及儀器用零件 10 0 Machine or instruments parts of plastics
74 39269090 未列名塑料制品 10 0 Articles of plastics, nes
75 40111000 機動小客車用新的充氣橡膠輪胎 10 0 New pneumatic tyres, of rubber of a kind used on motor cars
76 40169310 硫化橡膠制機器及儀器墊片、墊圈等密封墊 8 0 Gaskets, washers/seals of vulcanized rubber for machines
77 41041111 全粒面未剖層及粒面剖層藍濕牛皮 7 0 Chrome-tanned bovine leather (wet blue skin leather), full grains, unsplit, or grain splits, not further prepared
78 41041911 其他藍濕牛皮 7 0 Wet blue bovine leather, not further prepared, nes
79 41051010 藍濕綿羊或羔羊皮 14 0 Wet-blue sheep or lamb skin leather, without wool on, but not further prepared, whether or not split
80 41051090 其他綿羊或羔羊濕革 10 0 Sheep or lamb skin leather, in the wet state other than wet-blue, without wool on, but not further prepared, whether or not split
81 41053000 綿羊或羔羊幹革（坯革） 8 0 Sheep or lamb skin leather, in the dry state(crust), without wool on, but not further prepared, whether or not split
82 41062100 山羊或小山羊濕革(包括藍濕皮) 14 0 Goat or kid skin leather, in the wet state(incl. wet-blue), without hair on, but not further prepared, whether or not split
83 41064000 經鞣制的不帶毛爬行動物皮及其坯革 14 0 Leather of reptiles, tanned or crust, without hair on, but not further prepared, whether or not split
84 41079200 粒面剖層革（整張革除外） 5 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading41.14, other than whole hides and skins, grains
85 41120000 鞣制或半硝後加工的不帶毛的綿羊或羔羊皮革,但稅目41.14的皮革除外 8 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14
86 41131000 經鞣制或半硝處理後加工的山羊或小山羊皮革,但稅目41.14的皮革除外 14 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of goats or kids, without wool or hair on, whether or not split, other than leather of heading 41.14
87 41133000 經鞣制或半硝處理後加工的爬行動物皮革,但稅目41.14的皮革除外 14 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of reptiles, without wool or hair on, whether or not split, other than leather of heading 41.14
88 42022200 塑料片或紡織材料作面的手提包 10 0 Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of plastic sheeting or of textile materials
89 42023100 皮革面通常置於口袋或手提包內的物品 10 0 Articles of a kind normally carried in the pocket or handbag, with outer surface of leather, of composition leather or of patent leather
90 42023200 塑料或紡織材料面的置於口袋或手提包內物品 20 0 Articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting or of textile materials
91 42029200 塑料片或紡織材料作面的其他類似容器 10 0 Tool bags, cutlery cases and containers nes, with outer surface of plastic sheeting or of textile materials
92 44201010 木刻及竹刻 0 0 Wood or bamboo carvings
93 44201090 其他木制小雕像及裝飾品 0 0 Statuettes and other ornaments, of wood, nes
94 44209090 珠寶或刀具木盒及類似品；第94章以外木家具 0 0 Caskets and cases for jewellery or cutlery, and similar articles, of wood; wooden articles or furniture not falling in Chapter 94
95 46012029 其他草制的席子、席料及簾子 9 0 Mats, matting and screens of grass or straw (other than rushes)
96 46019199 未列名植物編結材料制其他平行連結或編結品 9 0 Plaits materials, plaits and similar products of plaiting materials, bond together in parallel strands or woven, in sheet form, whether or not being finished articles, of other vegetable plaiting material, nes
97 46021020 草編制的籃筐及其他制品 9 0 Basketwork, wickerwork and other articles, of grass or straw
98 49100000 印刷的各種日歷，包括日歷芯 7.5 0 Calendars of any kind, printed, including calendar blocks
99 51081000 粗梳動物細毛紗線，非供零售用 5 0 Carded yarn of fine animal hair, not put up for retail sale
100 52052100 非零售精梳粗支純棉單紗 5 0 Combed single cotton yarn, with≥85% cotton, nprs≤14mn
101 52053200 棉≥85％，232≤單紗＜714分特未精梳多股線 5 0 Uncombed cabled cotton yarn, with≥85% cotton, nprs>14mn but≤43mn
102 52054200 棉≥85％，232≤單紗＜714分特精梳多股紗線 5 0 Combed cabled cotton yarn, with≥85% cotton, nprs>14mn but≤43mn
103 52083200 棉≥85％染色平紋布，100g＜平米重≤200g 10 0 Dyed plain cotton weave, with≥85% cotton, >100g/m2,≤200g/m2
104 52085200 棉≥85％印花平紋布，100g＜平米重≤200g 10 0 Printed plain cotton weave, with≥85% cotton, >100g/m2,≤200g/m2
105 52091100 棉≥85％未漂平紋布，平米重＞200g 10 0 Unbleached plain cotton weave, with≥85% cotton, >200g/m2
106 52105900 棉＜85％與化纖紡印花其他布，平米重≤200g 10 0 Printed woven cotton fabrics, nes, with<85% cotton,≤200g/m2
107 53041000 生的紡織用龍舌蘭類纖維 5 0 Sisal & other textile fibres of the genus Agave, raw
108 53049000 其他加工但未紡龍舌蘭類纖維及其短纖和廢麻 5 0 Sisal, etc (excl. raw), not spun; tow & waste of these fibres
109 53082000 大麻紗線 6 0 True hemp yarn
110 54076100 含聚酯非變形長絲≥85％的機織物 10 0 Other woven fabrics of synthetic yarn,≥85% non-textured polyester
111 54079200 其他合成纖維長絲染色布 10 0 Dyed woven fabrics of synthetic filament yarn, nes
112 55081000 合成纖維短纖縫紉線 5 0 Sewing thread of synthetic staple fibres
113 58012200 棉制割絨的燈芯絨 10 0 Cut corduroy of cotton
114 58071000 機織的紡織材料制非繡制標簽、徽章及類似品 10 0 Labels, badges and similar articles of textiles, woven, in piece,in strips or cut to shape or size, not embriodered
115 61033200 棉制針織或鉤編的男式上衣 16 0 Men's or boys' jackets & blazers of cotton, knitted or crocheted
116 61043200 棉制針織或鉤編的女式上衣 16 0 Women's or girls' jackets, of cotton, knitted or crocheted
117 61061000 棉制針織或鉤編的女襯衫 16 0 Women's or girls' blouses, etc, of cotton, knitted or crocheted
118 61091000 棉制針織或鉤編的T恤衫、汗衫、背心 14 0 T-shirts, singlets & other vests, of cotton, knitted or crocheted
119 61099090 未列名紡材制針織或鉤編T恤衫、汗衫、背心 14 0 T-shirts, singlets, etc, of other textiles, nes, knitted/crocheted
120 61101100 羊毛制針織鉤編套頭衫開襟衫外穿背心及似品 14 0 Jerseys, pullovers, etc, of wool, knitted or crocheted
121 61102000 棉制針織鉤編的套頭衫、開襟衫、外穿背心等 14 0 Jerseys, pullovers, etc, of cotton, knitted or crocheted
122 61178000 針織或鉤編的其他衣著附件 14 0 Other clothing accessories, knitted or crocheted, nes
123 62031100 毛制男式西服套裝 17.5 0 Men's or boys' suits of wool or fine animal hair
124 62033200 棉制男式上衣 16 0 Men's or boys' jackets & blazers of cotton
125 62033300 合成纖維制男式上衣 17.5 0 Men's or boys' jackets & blazers of synthetic fibres
126 62033990 未列名紡織材料制男式上衣 16 0 Men's or boys' jackets & blazers of other textl materials, nes
127 62034990 其他紡織材料制其他男褲 16 0 Men's or boys' trousers, breeches, nes, of oth textile fibres
128 62043100 毛制女式上衣 16 0 Women's or girls' jackets & blazers of wool or fine animal hair
129 62045990 未列名紡織材料制女式裙子及裙褲 14 0 Women's or girls' skirts of other textile materials, nes
130 62046200 棉制女褲 16 0 Women's or girls' trousers, breeches, etc, of cotton
131 62052000 棉制男襯衫 16 0 Men's or boys' shirts of cotton
132 62053000 化纖制男襯衫 16 0 Men's or boys' shirts of man-made fibres
133 62069000 其他紡織材料制女襯衫 16 0 Women's or girls' blouses, shirts, etc, of other textiles, nes
134 62079100 棉制其他男內衣、浴衣、晨衣及類似品 14 0 Men's or boys' singlets, dressing gowns, etc, of cotton
135 62159000 其他紡織材料制領帶及領結 14 0 Ties, bow ties & cravats of other textiles, nes
136 62179000 服裝或衣著附件的零件 14 0 Parts of garments or of clothing accessories, nes
137 68021010 大理石制表面積＜7cm×7cm磚瓦；染色石粉粒 24 0 Tiles etc of marble, side<7cm; artificial colored granuls,powder
138 68029990 未列名已加工石制品 24 0 Worked building stone and articles thereof, nes
139 68159900 未列名石制品及其他礦物制品 17.5 0 Articles of stone or of other mineral substances nes
140 71023100 未加工或簡單鋸開、劈開或粗磨的非工業鉆石 3 0 Diamonds non-industrial unworked or simply sawn, cleaved or bruted
141 71031000 未加工寶石或半寶石 3 0 Precious or semi-precious stones (other than diamonds) ,unworked or simply sawn or rough shaped
142 71049099 經其他加工非工業用合成再造其他寶石半寶石 8 0 Synthetic/reconstructed precious/semi-precious stones, further worked, not for technical use
143 71162000 寶石或半寶石（天然、合成或再造）制品 35 0 Articles of precious or semi-precious stones(natural,synthectic or reconstructed)
144 71171900 賤金屬制其他仿首飾 17 0 Imitation jewellery nes of base metal
145 72022900 矽鐵，按重量計含矽量在55%及以下 2 0 Ferro-silicon, nes
146 73089000 其他鋼鐵結構體；鋼結構體用部件及加工鋼材 4 0 Structure/parts nes, plate,rods etc prepared for use in structures,of iron/steel
147 73181500 其他螺釘及螺栓，不論是否帶有螺母或墊圈 8 0 Bolts and screws nes, whether or not with their nuts or washers,of iron/steel
148 74011000 銅鋶 2 0 Cu mattes
149 74020000 未精煉銅；電解精煉用的銅陽極 2 0 Cu unrefined, Cu anodes for electrolytic refining
150 74031100 未鍛軋的精煉銅陰極及陰極型材 2 0 Cu cathodes & sections of cathodes unwrought
151 74040000 銅廢碎料 1.5 0 Waste & scrap, Cu/Cu alloy
152 74199990 未列名銅制品 20 0 Articles of Cu, nes, not for technical use
153 75022000 未鍛軋的鎳合金 3 0 Ni unwrought, alloyed
154 76011000 未鍛軋的非合金鋁 5 0 Al unwrought, not alloyed
155 76020000 鋁廢碎料 1.5 0 Waste & scrap, Al
156 81052000 鈷鋶等冶煉鈷時所得中間產品；未鍛軋鈷；鈷粉 4 0 Cobalt,unwrought,intermediate products,powders
157 81059000 鍛軋鈷及鈷制品 8 0 Cobalt wrought & articles thereof
158 83024900 鞍具、衣箱、盒子等其他賤金屬制附件及架座 12 0 Mountings, fittings & similar articles of base metal, nes
159 83081000 賤金屬制鉤、環、眼 10.5 0 Hooks,eyes & eyelets of base metal
160 83089000 賤金屬制扣等；珠子及亮晶片，包括零件 10.5 0 Claps,buckles & like, beads & spangles of base metal
161 84139100 液體泵零件 5 0 Parts of pumps for liquids
162 84314310 石油或天然氣鉆機的零件 4 0 Parts of oil/gas boring machinery
163 84339090 其他8433所列機械的零件 3 0 Parts of other machines of heading 84.33
164 84701000 不需外接電源的電子計算器 0 0 Electronic calculators, operating without external source of power
165 84821000 滾珠軸承 8 0 Bearings, ball
166 84829900 滾動軸承的其他零件 6 0 Bearing parts, nes
167 84831090 其他傳動軸及曲柄 6 0 Transmission shafts not for ships; cranks
168 84834090 齒輪及其他變速、傳動裝置；滾珠螺桿傳動軸 8 0 Gears/gearing,ball screws,gear boxes,speed changers, etc
169 84839000 單獨報驗的帶齒的輪等；84.83貨品的其他零件 8 0 Parts of applianced of heading No. 84.83
170 84849000 已包裝成套或不同材料密封墊或類似接合襯墊 8 0 Gasket sets consisting of gaskets of different materials
171 85011099 其他電動機，P≤37.5W 9 0 Electric motors of an output≤37.5 W, nes
172 85021100 壓燃式內燃機發電機組，P≤75KVA 10 0 Generating sets,diesel or semi-diesel engines, output≤75 KVA
173 85139010 手電筒零件 14 0 Parts of torches of subheading No. 8513.1010
174 85189000 8518所列貨品的零件 10.5 0 Parts of microphones,loudspeakers,headphones,earphones&elec sound amplier sets
175 85245390 其他已錄制非教學用磁帶，寬＞6.5mm 10 0 Other recorded magnetic tapes, width>6.5 mm, nes
176 85389000 8535、8536所列裝置的其他零件 7 0 Parts for switches,fuses,panels and etc of heading No85.35,85.36,nes
177 87120041 16、18、20英寸越野自行車 13 0 Cross-country bicycles, 16", 18", 20"
178 90183100 註射器，不論是否裝有針頭 8 0 Syringes, with or without needles
179 90229090 X光發生器等、檢查用家具等；9022設備零件 6 0 Parts & accessories of apparatus of 90.22, nes
180 90230000 專供示範而無其他用途的儀器、裝置及模型 7 0 Instruments/apparatus/models, for demonstrational purposes
181 90328900 其他自動調節或控制儀器及裝置 7 0 Automatic regulating or controlling instruments & apparatus, nes
182 91051100 電動的鬧鐘 23 0 Electric alarm clocks
183 92099200 9202所列樂器的零件、附件 17.5 0 Parts & accessories for musical instruments of heading No 92.02
184 94016900 其他木框架坐具 0 0 Seats with wooden frames, nes
185 94035099 臥室用其他木家具 0 0 Bedroom furniture, wooden, nes
186 94036099 其他木家具 0 0 Furniture, wooden, nes
187 96020090 已加工植物質或礦物質雕刻材料及其制品等 25 0 Workd veg/mineral carving material/artcls, mould/carved articles
188 96071100 裝有賤金屬齒的拉鏈 21 0 Slide fasteners fitted with chain scoops of base metal
189 96081000 圓珠筆 15 0 Ball point pens
190 97030000 各種材料制的雕塑品原件 12 0 Original sculptures & statuary, in any material