각종 조제 식료품(ko) › Food preparations not elsewhere specified or included(en)
其他未列名食物调制品
HS 210690美国 → 台湾
1概览
- 目的国关税: 20% (第一栏, 21069010008) — 与美国无优惠协定，适用基本／最惠国税率。
- 营业税（相当于增值税）: 5%
- 该编码涵盖: 其他未列名食物调制品
- 需留意的制度: 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 formal declaration.web.customs.gov.tw
要点
- 小额免税：同批货物完税价格新台币 2,000 元以下免征关税、营业税与货物税；同一纳税义务人半年度内超过 6 次的列为频繁进口，不再适用。
- 营业税 5%，由海关代征；另有推广贸易服务费 0.04%、货物税（限法定项目）与烟酒税。
- 委托报关业者非强制，纳税义务人可自行报关，但仍须通过关港贸单一窗口以电子方式申报。
- 快件按完税价格分为 X1（文件）、X2（2,000 元以下免税）、X3（2,001 至 50,000 元应税）、X4（超过 50,000 元，须以一般进口报单申报）。
- 自中国大陆进口前，务必查询货品分类表「输入规定」栏是否列有 MW0 或 MP1。
数据日期: 2026-07-29
2归类
HS6 品名
- ko기타
- enOther food preparations, n. e. s.
- zh_hant其他未列名食物調製品
- zh_hans其他未列名食物调制品
台湾 税则子目
| 子目 | 品名 |
|---|---|
| 21069010008 | 糖漿（著色或加香料）Syrups, coloured or flavoured |
| 21069020104 | 專供病患用之合成甜食Synthetic sweetening agent solely for patients |
| 21069020202 | 專供病患用之特殊營養食品Special dietary foods solely for patients |
| 21069030004 | 高蛋白質調配營養食品（蛋白質含量在５０％及以上者）A nourishing food prepared with high protein (containing 50% or more of protein) |
| 21069040002 | 嬰兒或幼童食品Infants or young children food |
| 21069051008 | 供食品製造用，不攙酒精之化合配製品Non-alcoholic compound preparations for making foodstuff |
| 21069052007 | 供飲料製造用，含酒精強度（以容積計）在０．５％及以下之化合配製品（以芳香物質為基料者除外）Compound preparations for making beverages, with an alcoholic strength by volume of 0.5% vol or lower (other than those based on ordoriferous substances) |
| 21069053006 | 供食品製造用，芳香物質混合物之調製品Preparations of mixtures of odoriferous substances, for making foodstuff |
| 21069054005 | 用以調製飲料之酒精製品，含酒精強度（以容積計）超過０．５％者（以芳香物質為基料者除外）Compound alcoholic preparations of a kind used for the manufacture of beverages, with an alcoholic strength by vloume exceeding 0.5% vol (other than those based on ordoriferous substances) |
| 21069055004 | 檄樹茶Morinda citrifolia tea |
| 21069056003 | 檄樹膠囊Morinda citrifolia in capsule form |
| 21069060007 | 製冰淇淋用之混合料及基料，但以可可或牛奶為基料者除外Mixes and bases for making ice cream , without a basis of milk or cocoa |
| 21069070005 | 不屬稅則第２００９節，供飲料製造用之濃縮果汁精Concentrated fruit juice for drinking maker use, not including falling within heading 20.09 |
| 21069080003 | 花粉Bee pollen |
| 21069091108 | 咖啡乳劑Coffee creamer |
| 21069091206 | 大豆蛋白質食物調製品Preparations of soybeans protein |
| 21069093008 | 椰漿粉Coconut milk powder |
| 21069095006 | 蛋白質水解物Protein hydrolysates |
| 21069096005 | 以合成甜味劑替代糖之糖食、口香糖及類似品Confectionery, gums and the like containing synthetic sweetening agents instead of sugar |
| 21069098003 | 其他食物調製品，含米量不低於３０％者Other food preparation containing not less than 30% of rice |
| 21069099208 | 錠劑、膠囊狀食物製品Food preparations, in capsule or tablet form |
| 21069099903 | 其他未列名食物調製品Other food preparations, n. e. s. |
美国 出口侧编码（参考）
- 2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.09.00Other
- 2106.90.12.00Containing not over 20 percent of alcohol by weight
- 2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight
- 2106.90.18.00Containing over 50 percent of alcohol by weight
- 2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.26.00Other
- 2106.90.28.00Other
- 2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.36.00Other
- 2106.90.38.00Other
- 2106.90.39.00Artificially sweetened cough drops
- 2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions
- 2106.90.46.00Other
- 2106.90.48.00Orange juice
- 2106.90.52.00Juice of any single fruit or vegetable
- 2106.90.54.00Mixtures of juices
- 2106.90.58Of gelatin
- 2106.90.58.30Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.50Other
- 2106.90.58.70Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.90Other
- 2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.66.00Other
- 2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.72.00Other
- 2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.76.00Other
- 2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.80.00Other
- 2106.90.82.00Other
- 2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.87.00Other
- 2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.91.00Other
- 2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.94.00Other
- 2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.97.00Other
- 2106.90.99Other
- 2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharin
- 2106.90.99.72Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.73Other
- 2106.90.99.75Non-dairy coffee whiteners
- 2106.90.99.80Other cream or milk substitutes
- 2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar
- 2106.90.99.87Herbal teas and herbal infusions comprising mixed herbs
- 2106.90.99.88Flavored honey
- 2106.90.99.90Canned
- 2106.90.99.91Frozen
- 2106.90.99.92Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.93Certified organic
- 2106.90.99.94Other
台湾 案例前三条
- 供食品製造用，不攙酒精之化合配製品Cacao Flavanol Extract
- 以合成甜味劑替代糖之糖食、口香糖及類似品PaperMints COOLCAPS Tubes EAN: 5425010096426 規格:1.2 x 1.2 x 7.5cm
- 供食品製造用，不攙酒精之化合配製品浙江醫藥魚油(REFINED FISH OIL) / EPA-EE8000
数据日期: 2026-07-29
3关税与税费
与美国无优惠协定，适用基本／最惠国税率。
| 子目 | 品名 | 第一栏 | 第二栏 | 第三栏 |
|---|---|---|---|---|
| 21069010008 | 糖漿（著色或加香料） | 20% | 0% | 50% |
| 21069020104 | 專供病患用之合成甜食 | 10% | 0% | 10% |
| 21069020202 | 專供病患用之特殊營養食品 | 10% | 0% | 10% |
| 21069030004 | 高蛋白質調配營養食品（蛋白質含量在５０％及以上者） | 5% | 0% | 7.5% |
| 21069040002 | 嬰兒或幼童食品 | 5% | 0% | 12.5% |
| 21069051008 | 供食品製造用，不攙酒精之化合配製品 | 10% | 0% | 25% |
| 21069052007 | 供飲料製造用，含酒精強度（以容積計）在０．５％及以下之化合配製品（以芳香物質為基料者除外） | 1% | 0% | 2.5% |
| 21069053006 | 供食品製造用，芳香物質混合物之調製品 | 1% | 0% | 2.5% |
| 21069054005 | 用以調製飲料之酒精製品，含酒精強度（以容積計）超過０．５％者（以芳香物質為基料者除外） | 20% | 0% | 50% |
| 21069055004 | 檄樹茶 | 30% | 0% | 50% |
| 21069056003 | 檄樹膠囊 | 30% | 0% | 50% |
| 21069060007 | 製冰淇淋用之混合料及基料，但以可可或牛奶為基料者除外 | 5% | 0% | 27.5% |
| 21069070005 | 不屬稅則第２００９節，供飲料製造用之濃縮果汁精 | 25% | 0% | 45% |
| 21069080003 | 花粉 | 35% | 0% | 50% |
| 21069091108 | 咖啡乳劑 | 10% | 0% | 25% |
| 21069091206 | 大豆蛋白質食物調製品 | 10% | 0% | 25% |
| 21069093008 | 椰漿粉 | 20% | 0% | 50% |
| 21069095006 | 蛋白質水解物 | 25% | 0% | 50% |
| 21069096005 | 以合成甜味劑替代糖之糖食、口香糖及類似品 | 30% | 0% | 50% |
| 21069098003 | 其他食物調製品，含米量不低於３０％者 | NT$49/KGM | NT$6.5/KGM / NT$49/KGM / 0% | — |
| 21069099208 | 錠劑、膠囊狀食物製品 | 30% | 0% | 50% |
| 21069099903 | 其他未列名食物調製品 | 30% | 0% | 50% |
- · 营业税＝（完税价格＋进口税＋货物税或烟酒税＋烟品健康福利捐）× 5%，依营业税法第 41 条由海关代征。
- · 推广贸易服务费：按完税价格 0.04% 计收（设有最低门槛）。
- · 货物税：仅对货物税条例所列项目征收，例如电器、车辆、油气、水泥、饮料、平板玻璃与橡胶轮胎；计税基础为完税价格加进口税。
- · 烟酒税：卷烟每千支新台币 1,590 元、啤酒每升 26 元、蒸馏酒每升每度 2.5 元等；烟品另加健康福利捐每千支 1,000 元。
- · 特种货物及劳务税：对超过一定金额的小客车、飞机、游艇及高价货物征收 10%。
税费概算
- 采用税率
- 20%
- 完税价格
- —
- 关税
- —
- 营业税（相当于增值税）
- —
- 预估合计
- —
此为概算。实际金额取决于完税价格审定、归类与原产地认定。
数据日期: 2026-07-29
4监管要求
- 501應檢附衛生福利部同意文件。
Approval from the Ministry of Health and Welfare 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.
- 508一、進口食品添加物應依下列規定辦理：（一）輸入衛生福利部發布「食品添加物使用範圍及限量暨規格標準」收載之單方食品添加物（香料除外），應向衛生福利部取得食品添加物許可證，並依Ｆ０１規定辦理。（二）如屬香料或複方食品添加物，應依Ｆ０１規定辦理。二、進口非食品添加物之食品原料，應依Ｆ０１規定辦理。三、如屬食品添加物之樣品、贈品，應向衛生福利部取得「貨品進口同意書」。四、進口非供食品或食品添加物用途者，於進口報單填列專用代碼ＤＨ９９９９９９９９９５０８，免依上述規定辦理。
1. For importation of food additives must be handled according to the following regulations: (1) If the petitioned food additive (excluding flavorings) is enlist in the current "Standards for Specification, Scope, Application and Limitation of Food Additives", a food additives license approval from the Ministry of Health and Welfare is required, and shall be governed by the regulation of "F01". (…
- 511進口錠劑、膠囊狀食物製品，應向衛生福利部取得許可文件（該許可文件僅限申請之進口業者自行持用，不得授權其他業者使用）。如屬樣品、贈品，應向衛生福利部取得「貨品進口同意書」。
For importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and authorization to use by others is prohibited.) If the imported goods are samples or gifts, an "import certificate" approval from the Ministry of Health and Welfare is required.
- 511進口錠劑、膠囊狀食物製品，應向衛生福利部取得許可文件（該許可文件僅限申請之進口業者自行持用，不得授權其他業者使用）。如屬樣品、贈品，應向衛生福利部取得「貨品進口同意書」。
For importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and authorization to use by others is prohibited.) If the imported goods are samples or gifts, an "import certificate" approval from the Ministry of Health and Welfare is required.
- B01進口時，應依農業部動植物防疫檢疫署編訂之「應施檢疫動植物品目表」及有關檢疫規定辦理。
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animal and Plant Health Inspection Agency, Ministry of Agriculture.
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- F01輸入商品應依照「食品及相關產品輸入查驗辦法」規定，向衛生福利部食品藥物管理署申請辦理輸入查驗。【註：相關規定應洽衛生福利部食品藥物管理署】。
Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
- MP1（一）大陸物品有條件准許輸入，應符合「大陸物品有條件准許輸入項目、輸入管理法規彙總表」之規定。（二）「大陸物品有條件准許輸入項目、輸入管理法規彙總表」內列有特別規定「ＭＸＸ」代號者，應向國際貿易署辦理輸入許可證；未列有特別規定「ＭＸＸ」代號者，依一般簽證規定辦理。
(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…
- MP1（一）大陸物品有條件准許輸入，應符合「大陸物品有條件准許輸入項目、輸入管理法規彙總表」之規定。（二）「大陸物品有條件准許輸入項目、輸入管理法規彙總表」內列有特別規定「ＭＸＸ」代號者，應向國際貿易署辦理輸入許可證；未列有特別規定「ＭＸＸ」代號者，依一般簽證規定辦理。
(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…
- MW0大陸物品不准輸入。
Importation of Mainland China products is prohibited.
- MW0大陸物品不准輸入。
Importation of Mainland China products is prohibited.
- MW0大陸物品不准輸入。
Importation of Mainland China products is prohibited.
- MW0大陸物品不准輸入。
Importation of Mainland China products is prohibited.
相关机关
- 财政部关务署进口通关、税则归类、关税审定与代征营业税、货物税web.customs.gov.tw
- 关港贸单一窗口进出口报单、输入规定查询与税费缴纳的电子平台portal.sw.nat.gov.tw
- 国际贸易署货品进出口规定、输入许可证、大陆货物输入管理（MW0／MP1）trade.gov.tw
- 标准检验局（BSMI）应施检验商品的报验、验证与商品安全标示bsmi.gov.tw
- 食品药物管理署（TFDA）输入食品边境查验、化妆品产品登录与产品信息档案fda.gov.tw
- 动植物防疫检疫署动植物及其产品的输入检疫aphia.gov.tw
数据日期: 2026-08-27
5单证
美国 出口单证
- 商业发票
- 签发:
- 出口商
- 时点:
- 随货附送
载明买卖双方、品名、数量、价值、币种、贸易条件与原产地；进口国海关同样会查看该单证。
官方页面 - 装箱单
- 签发:
- 出口商
- 时点:
- 随货附送
逐箱内容、重量、体积与唛头。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人或货运代理
- 时点:
- 装运时签发
运输合同凭证；海运提单同时具有物权凭证性质。
官方页面 - 电子出口信息（EEI）与 ITN
- 签发:
- 出口商或受权代理人，在 ACE 内 AESDirect 申报
- 时点:
- 装载前，按运输方式的期限
当单一 Schedule B 或 HTS 项超过 2,500 美元或需要许可时应申报，ITN 为申报凭证。
官方页面 - 托运人指示书（SLI）
- 签发:
- 出口商
- 时点:
- 由货运代理代为申报时
授权货运代理为代理人，并提供 AES 申报所需数据。
官方页面 - 出口许可证
- 签发:
- 工业安全局（BIS，EAR）或国防贸易管制局（DDTC，ITAR）
- 时点:
- ECCN 或 USML 类别与目的地要求时，于出口前取得
部分情形可适用许可例外；许可证号或例外条款须填入 AES 申报。
官方页面 - 自由贸易协定原产地声明
- 签发:
- 出口商或生产商
- 时点:
- 提供买方用于其进口优惠申报
美韩 FTA 采自我证明、无固定格式。台湾地区与中国大陆无适用协定。
官方页面 - 自由销售证明（CFS）或 FDA 出口证书
- 签发:
- 美国食品药品监督管理局（FDA）或州政府机构
- 时点:
- 进口国主管机构要求时
发往韩国、台湾地区或中国大陆的食品、膳食补充剂、化妆品、药品与医疗器械常被要求。
官方页面 - 委托货运代理的授权书
- 签发:
- 出口商
- 时点:
- 货运代理开始作业前
货运代理据此以受权代理人身份申报 EEI 并对 CBP 办理相关事务。
官方页面
台湾 进口单证
- 进口报单
- 签发:
- 报关业者或进口人，经关港贸单一窗口传输
- 时点:
- 自运输工具进口日的次日起 15 日内
低价快件可改以简易申报单（X1 至 X3）申报；涉及输入规定、退税、配额、特别关税或特种货物税的，须以一般进口报单申报。
官方页面 - 小提单（提货单，D/O）
- 签发:
- 承运人或货运代理
- 时点:
- 货物抵达后换领
凭以从集装箱集散站或仓库提取货物。
官方页面 - 商业发票
- 签发:
- 出口人
- 时点:
- 报关时
审定完税价格的主要依据，应载明品名、数量、单价、贸易条件与原产地。
官方页面 - 装箱单
- 签发:
- 出口人
- 时点:
- 报关时
查验（C3）时作为核对资料。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人
- 时点:
- 装运时签发
与舱单核对，并作为换领小提单的依据。
官方页面 - 产地证明书
- 签发:
- 出口地签发机构
- 时点:
- 适用优惠税率或输入规定要求时
自中国大陆输入早收清单货品并拟适用 ECFA 优惠的，须附 ECFA 原产地证明书。
官方页面 - 输入许可证
- 签发:
- 国际贸易署或其他主管机关
- 时点:
- 货品分类表「输入规定」栏有相应代号时
无代号的多为免证进口；MW0、MP1 等代号涉及大陆货物的输入管理。
官方页面 - 委任书
- 签发:
- 进口人（纳税义务人）
- 时点:
- 委托报关业者前
报关业者据以代办报关、缴税与提货。
官方页面 - 检验与查验文件
- 签发:
- 标准检验局（BSMI）、食品药物管理署（TFDA）
- 时点:
- 报关同时或报关前
应施检验商品的报验合格证明；输入食品的查验申请；化妆品的产品登录与产品信息档案（PIF）。
官方页面
6流程
- 预报货物信息与进仓承运人传输舱单，货物卸船后进入集装箱集散站、码头或保税仓库。
- 换领小提单与备齐单证向承运人或货运代理换领小提单，备齐发票、装箱单、产地证明与必要的输入许可证。
- 报送进口报单由报关业者或进口人经关港贸单一窗口报送进口报单，申报期限为自运输工具进口日的次日起 15 日内。
- 通关方式筛选系统筛选为 C1（免审免验）、C2（单证审核）或 C3（货物查验，分人工查验 C3M 与机检 C3X）。属应施检验或查验商品的，须先取得主管机关结果。
- 缴纳税费缴纳关税、营业税、货物税（如有）与推广贸易服务费，可在线缴纳，也可按规定申请先放后税。
- 放行与提货取得放行通知后从集散站提货。事后仍有更正、退税与海关事后稽核等程序。
- 舱单与进仓航空公司传输舱单，货物进入航空货运集散站。
- 备齐单证与报送报单备齐单证后经关港贸单一窗口报送进口报单，同样适用 15 日申报期限。
- 通关方式与查验按 C1／C2／C3 分流；属 BSMI 或 TFDA 管理商品的，须完成报验或查验程序。
- 缴税缴纳关税、营业税与相关规费。
- 放行提货从航空货运集散站提取货物。
- 快件分类按完税价格分为 X1（进口快递文件）、X2（2,000 元以下低价免税）、X3（2,001 至 50,000 元低价应税）与 X4（超过 50,000 元高价货物）。
- 简易申报或一般报单X1 至 X3 可用简易申报单申报；X4 及涉及输入规定、退税、配额、特别关税或特种货物税的，须以一般进口报单申报。
- 免税与频繁进口判断完税价格 2,000 元以下的免税，但同一纳税义务人半年度内超过 6 次的列为频繁进口，此后不再适用免税。烟、酒与关税配额农产品不适用。
- 缴税应税的由快递企业代为缴纳后向收货人收取，或由收货人自行缴纳。
- 应施检验商品跨境网购的电器等应施检验商品，仍须按规定报验或申请免验，不符合规定的不予放行并可能受罚。
- 入境申报旅客携带应税或应申报物品入境的，走红色通道并填写申报单。
- 免税额度成年旅客自用行李物品完税价格合计在新台币 20,000 元以下的免税，酒类与烟品另有数量限制。
- 商业性货物非自用的商业性货物即使随身携带，仍须按一般进口程序报关，并符合输入规定与检验要求。
- 缴税超出免税额度的部分在入境时由海关审定价格并当场缴纳。
显示 美国 出口侧流程
- 归类与名单筛查确定 Schedule B 编码，核查该物项是否列入商业管制清单（ECCN）或属 USML，并以 OFAC 与 BIS 名单筛查买方、最终用户与最终用途。
- 订舱与备齐单证向承运人或货运代理订舱，备齐商业发票、装箱单与托运人指示书，并取得适用的出口许可证。
- 申报 EEI在货物装船前至少 24 小时通过 AESDirect 申报 EEI，并记录系统返回的 ITN。
- 进场与装船将货物送交码头。承运人在出口舱单中引用 ITN；未取得 ITN 不应装船。
- 离港与寄送单证开航后取得提单，并将装运单证与原产地声明寄交买方，供其办理进口通关。
- 记录保存出口记录一般自出口日起保存五年；装运内容变更时应更正 AES 申报。
7难度
分数: 0.87
这是依公开数据计算的信号，并非咨询意见。
判定理由
- regime[TFDA] Tablet/capsule food products need a prior MHW permit (import rule 511) on top of food-business registration and border inspection; a "health food" claim escalates to a Health Food Control Act licence.(en)fda.gov.tw2026-09-07
- requirement5 destination import requirement(s) found: Approval from the Ministry of Health and Welfare is required, 1. For importation of food additives must be handled accordi, For importation of foods in capsule or tablet form, approval(en)portal.sw.nat.gov.tw2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codes(en)web.customs.gov.tw2026-09-07
组成
| 进口要求 | 0.90 | Approval from the Ministry of Health and Welfare is required. portal.sw.nat.gov.tw1. For importation of food additives must be handled according to the following regulations: (1) If the petitioned food additive (excluding flavorings) is enlist in the current "St portal.sw.nat.gov.twFor importation of foods in capsule or tablet form, approval from the Ministry of Health and Welfare is required. (This APPROVAL should be used exclusively by the owner himself and portal.sw.nat.gov.tw |
|---|---|---|
| 归类模糊度 | 0.84 | TW 결정례 228건 · 하위 세번 11종으로 분산 web.customs.gov.twUS CROSS 1838건 중 복수 세번 결정 비율 38% · 같은 사건에서 함께 검토된 다른 HS6 185개 rulings.cbp.gov |
| 管制制度 | 0.87 | 食安法 + 膠囊錠狀食品 查驗登記(511) fda.gov.tw |
数据日期: 2026-09-07
8案例
- 供食品製造用，不攙酒精之化合配製品Cacao Flavanol Extract核定编码: 21069051008日期: 2025
- 以合成甜味劑替代糖之糖食、口香糖及類似品PaperMints COOLCAPS Tubes EAN: 5425010096426 規格:1.2 x 1.2 x 7.5cm核定编码: 21069096005日期: 2023
- 供食品製造用，不攙酒精之化合配製品浙江醫藥魚油(REFINED FISH OIL) / EPA-EE8000核定编码: 21069051008日期: 2021
- 其他未列名食物調製品Tarami吸果凍150g(水蜜桃)核定编码: 21069099903日期: 2021
- 其他未列名食物調製品50g魔芋爽-香辣味/50g KONJAC SHUANG HOT&SPICY核定编码: 21069099903日期: 2021
- 其他未列名食物調製品50g魔芋爽-酸辣味/50g KONJAC SHUANG SOUR&HOT核定编码: 21069099903日期: 2021
- 其他未列名食物調製品塩津鋪子魚豆腐(燒烤味) / 400公克/盒(20公克x 20包)核定编码: 21069099903日期: 2021
- 其他未列名食物調製品塩津鋪子魚豆腐(香辣味) / 400公克/盒(20公克x 20包)核定编码: 21069099903日期: 2021
- 大豆蛋白質食物調製品塩津鋪子拉撕素肉(川辣水煮肥牛味) / 440公克/盒(22公克x 20包)核定编码: 21069091206日期: 2021
- 大豆蛋白質食物調製品塩津鋪子拉撕素肉(日式岩燒牛肉味) / 440公克/盒(22公克x 20包)核定编码: 21069091206日期: 2021
- 其他未列名食物調製品膠原三肽益生菌果凍/果味型條形果凍/150g(15gx10)1盒核定编码: 21069099903日期: 2021
- 其他未列名食物調製品貨品名稱：SpringHealth Happy MI&BI 規格：2g/條核定编码: 21069099903日期: 2021
- 其他未列名食物調製品貨品名稱：SpringHealth Happy PRO 規格：2g/條核定编码: 21069099903日期: 2021
- 其他未列名食物調製品1502TW 紫錐花強健飲(食品) 10錠 發泡錠核定编码: 21069099903日期: 2021
- 其他未列名食物調製品紫玉米粉. Product code : 24354100核定编码: 21069099903日期: 2021
显示其他国家的案例 (30)
- KRBase for beverage, non-alcoholic; 산돌배발효액
- KRPreparations of royal jelly and honey; BAEKDUSAN NATURAL ROYAL JELLY HONEY S
- KRFood preparation ; Soup base powder
- KRFood preparations; Stabisol HYv1
- KRFood preparations; JILA Spearmint Tins
- KRFood preparations; Stabisol HYv2
- KRFood preparations; GLOW BALAN C - glutathione
- KRFood preparations; SLEEMOOD - melatonin
- KRPreparations of royal jelly and honey; Royal Ielly Honey Mix
- KRFood preparation; SOYA CELL (SOY FIBER)
- KRPreparations of royal and honey; G'DAY HONEY MANUKA WITH ROYAL JELLY MGO 300+
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 사과 (Apple)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 딸기 (Strawberry)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 자두 (Plum)
- KRFood preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 샤인머스캣 (Shine muscat)
- USThe tariff classification of Dairy-Free Yogurt Alternatives from Canada
- USThe tariff classification of an imitation meat product from the United Kingdom
- USThe tariff classification of imitation meat products from the United Kingdom
- USThe tariff classification of imitation meat products from the United Kingdom
- USThe tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of three gelatin and sugar blends
来源: 台湾财政部 — 海外网购虽容易 频繁进口要留意 · 台湾关务署 — 海关如何课征进口货物营业税 · 台湾关务署 — 进口货物应缴之税费有哪些 · 台湾关务署 — 大陆物品准许输入项目为何 · 台湾台北关 — 进口快递货物简易申报应注意及配合事项 · 台湾财政部法规系统 — 空运快递货物简易申报通关作业规定 · 台湾国际贸易署 — 大陆物品输入特别规定查询 · 台湾食品药物管理署 — 化妆品产品登录专区 · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine
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