Other anesthetics

• Destination duty: 0%–20% (Column 1) — calculator uses 30049010107 at 0% — No preferential agreement with United States — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
• Business tax (營業稅): 5%
• This code covers: Other anesthetics
• Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw ↗

Key points

• ·De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
• ·Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
• ·Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
• ·Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
• ·Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.

Key points on the origin side

• ·No export duty and no export VAT refund, because the United States has no VAT.
• ·EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
• ·Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
• ·Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
• ·Export records are generally kept for five years from the date of export under 15 CFR 30.10.

HS6 names

• ko기타
• enOther anesthetics
• zh_hant其他麻醉劑
• zh_hans其他麻醉剂

Taiwan tariff lines

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No preferential agreement with United States — the basic / MFN rate applies.

• · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
• · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
• · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
• · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
• · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

• 503Importation of drugs (including pharmaceutical products, active pharmaceutical ingredients, diagnostics and biological products) for human use requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of 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 Welfa…

• 5041. Importation of medical devices for human use must be handled according to the following regulations: (1) A photocopy of the medical devices pre-marketing license or an approval document issued by the Ministry of Health and Welfare should be submitted. In addition, the number of the pre-marketing license (consisting of 14 letters and digits) must be declared and listed in the import declaration…

• 505Importation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of Health and Welfare 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…

• 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs

• 802(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of commodity not 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 and veterinary medicines" is required.

• 804(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of medical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".(4)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is…

• 814(1) Importation of traditional chinese drugs for human use is governed by the regulation of "505". (2) Importation of veterinary chinese medicines is governed by the regulation of "406".(3) For importing good under this item without import approval document from the competent authority, is not allowed to be imported.

• MP1(1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulat…

• MW0Importation of Mainland China products is prohibited.

A signal derived from public data, not advice.

Why this reading

• regime[TFDA] 藥事法 — 藥商許可執照 + 藥品許可證Medicines need a pharmaceutical-firm licence and a per-product marketing licence; even personal-use import is quantity-capped.fda.gov.tw ↗2026-09-07
• requirement6 destination import requirement(s) found: For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an ap, (1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of veterinary medicines is governed by the regulation of "406".(3)Importation of co, Importation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the dru, and 3 moreportal.sw.nat.gov.tw ↗2026-09-07
• ambiguityClassification is contested — 17 TW rulings split across 2 subheadings.web.customs.gov.tw ↗2026-09-07

Components

Rulings held:Korea 197United States 1057Taiwan 17China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Taiwan rulings (destination)

Showing the 10 most recent of 17 held

• 其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者 ↗恢甲清覆甲液-全日型加強配方(未滅菌) EXCILOR FORTE-nail solution(non-sterile)Decided line: 30049099904Date: 2021Reference: 110AA0179
• 其他中藥製劑 ↗枳椇人參茶(Gan-Pyun-Han-Nal) / 液體茶 / 100ML /瓶Decided line: 30049069009Date: 2018Reference: 107AA0256
• 其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者 ↗Hiruscar Silicone Pro(non-sterile) 喜療疤 疤痕護理矽凝膠(未滅菌)Decided line: 30049099904Date: 2018Reference: 107AA0177
• 其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者 ↗貽貝粘蛋白創面修復敷料 型號、規格：0.5mg/mL×0.2mL、0.5mg/mL×0.5mL、0.5mg/mL×1mL、0.5mg/mL×3mL、0.5mg/mL×5mL 0.5mg/mL×10mL、0.5mg/mL×15mL、0.5mg/mL×20mL、1.5mg/mL×0.2mL、1.5mg/mL×0.5mL 1.5mg/mL×3mL、……、1.5mg/mL×20mL等(詳附件)Decided line: 30049099904Date: 2018Reference: 107AA0128
• 其他中藥製劑 ↗云南彝葯排毒眼罩Decided line: 30049069009Date: 2018Reference: 107AA0382

United States rulings (origin)

Showing the 10 most recent of 1057 held

• NYThe tariff classification of Pantoprazole Sodium Tablets in dosage form, from India ↗Decided line: 3004.90.9255Date: 2026-07-14Reference: N362421
• NYThe tariff classification of Tadalafil Tablets in dosage form, from India ↗Decided line: 3004.90.9276Date: 2026-06-25Reference: N361847
• NYThe tariff classification of Nintedanib Capsules in dosage form, from India ↗Decided line: 3004.90.9216Date: 2026-05-26Reference: N361639
• NYThe tariff classification of Brivaracetam Oral Solution in dosage form, from India ↗Decided line: 3004.90.9243Date: 2026-05-06Reference: N360453
• NYThe tariff classification of Colestipol Hydrochloride Tablets in dosage form, from Taiwan ↗Decided line: 3004.90.9225Date: 2026-05-06Reference: N360493