Customs Import Tariff

1 Customs import tariff Contents of Each Chapter Sec. I LIVE ANIMALS; ANIMAL PRODUCTS Ch. 1 Live animals Ch. 2 Meat and edible meat offal Ch. 3 Fish and crustaceans, mollusks and other aquatic invertebrates Ch. 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Ch. 5 Products of animal origin, not elsewhere specified or included Sec. II VEGETABLE PRODUCTS Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Ch. 7 Edible vegetables and certain roots and tubers Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons Ch. 9 Coffee, tea, mate and spices Ch. 10 Cereals Ch. 11 Products of the milling industry; malt; starches; inulin; wheat gluten Ch. 12 Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Ch. 13 Lac; gums, resins and other vegetable saps and extracts Ch. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Section III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Ch. 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Section IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Ch. 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Ch. 17 Sugars and sugar confectionery Ch. 18 Cocoa and cocoa preparations Ch. 19 Preparations of cereals, flour, starch or milk; pastrycooks' products Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants Ch. 21 Miscellaneous edible preparations Ch. 22 Beverages, spirits and vinegar Ch. 23 Residues and waste from the food industries; prepared animal fodder Ch. 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intende

2 General Rules For The Interpretation Of The Customs Import Tariff Classification of goods in the nomenclature shall be governed by the following principles: 1. 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. 2. (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. (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. 3. 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: (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

3 General Rules Of The Customs Import Tariff 1. 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. 2. 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. Ⅱ. 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. Ⅲ. If imported goods are subject to both the rates in the first and second columns, the lower one shall apply. Ⅳ. 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