其他麻醉剂

• 目的国关税: 0%–20% (第一栏) — 试算采用 30049010107，税率 0% — 与美国无优惠协定，适用基本／最惠国税率。同一 HS6 之下，各税号的税率并不相同。确定税号后请再确认一次。
• 营业税（相当于增值税）: 5%
• 该编码涵盖: 其他麻醉剂
• 需留意的制度: 台湾快递小额免税及次数限制新台币 2,000 元以下快递货物免税，但同一收货人半年内超过 6 次的即不予免税，须改以正式报关单申报。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）。
• ·自大陆进口前，须确认「输入规定」栏是否列有 MW0（不准输入）或 MP1（有条件准许）。个人收货的进口快件，收货人须先完成 EZ WAY 易利委实名认证，海关才受理报关。

出口方要点

• ·没有出口关税；美国无增值税，因此也没有出口退税制度。
• ·同一票货物中任一 Schedule B 或 HTS 项下价值超过 2,500 美元，或无论金额需要许可时，须在 AESDirect 申报 EEI；AES 返回的 ITN 须在装载前交付承运人。
• ·申报用归类以 Schedule B 为准；可能受 EAR 管制的物项应先判定 ECCN。
• ·装运前应以 OFAC 特别指定国民（SDN）名单及 BIS 的 Entity List、Denied Persons List 筛查所有当事人。
• ·出口记录依 15 CFR 30.10 一般自出口日起保存五年。

HS6 品名

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

台湾 税则子目

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与美国无优惠协定，适用基本／最惠国税率。

• · 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：完税价格的万分之 4（0.04%）。依贸易法第 21 条之 1 及贸易法施行细则第 17 条办理；应缴金额未超过新台币 100 元的免收。
• · 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%。

• 503進口人用藥品（包括製劑、原料藥、助診藥類及人用生物製劑）：應檢附（一）藥商許可執照影本及衛生福利部核發之（輸入）藥品許可證影本，或（二）衛生福利部核發之同意文件。

  Importation 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…

• 504一、進口人用醫療器材應依下列規定辦理：（一）應檢附衛生福利部核發之醫療器材許可證影本或同意文件，並應申報填列醫療器材許可證號碼（十四碼）。（二）如屬危險性醫療儀器，除應檢附衛生福利部核發之醫療器材許可證影本，及申報填列醫療器材許可證號碼（十四碼）外，並須檢附衛生福利部核准醫療機構購置之同意文件。二、非供人用者免依上述規定辦理。

  1. 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…

• 505進口中藥藥品（藥品許可證處方內容以中文標示者）應檢附（一）藥商許可執照影本及衛生福利部核發之（輸入）藥品許可證影本，或（二）衛生福利部中醫藥司核發之同意文件。

  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 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…

• 522進口管制藥品（包括人用、動物用麻醉藥品、影響精神藥品及其原料）應檢附衛生福利部食品藥物管理署核發之同意文件（輸入憑照或輸入同意書）；該同意文件第二聯於通關時經海關核驗簽署後，由進口人交還食品藥物管理署。

  For 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（一）進口人用藥品，應依５０３規定辦理（二）進口動物用藥品，應依４０６規定辦理。（三）進口非屬上述項目者，應註明「本貨品非屬人用藥品、動物用藥品」字樣，免依上述規定辦理。

  (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（一）進口人用藥品，應依５０３規定辦理（二）進口人用醫療器材，應依５０４規定辦理。（三）進口動物用藥品，應依４０６規定辦理。（四）進口非屬上述項目者，應註明「本貨品非屬人用藥品、人用醫療器材、動物用藥品」字樣，免依上述規定辦理。

  (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（一）進口人用中藥藥品，應依５０５規定辦理。（二）進口動物用中藥藥品，應依４０６規定辦理。（三）進口本項貨品未取得上開主管機關輸入許可文件者，不准進口。

  (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（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.

这是依公开数据计算的信号，并非咨询意见。

判定理由

• regime[TFDA] 藥事法 — 藥商許可執照 + 藥品許可證药品须取得药商（进口）许可执照及各品项的药品许可证；个人自用进口也有数量限制。fda.gov.tw ↗2026-09-07
• requirement目的国进口要求 6 件：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 等另有 3 件portal.sw.nat.gov.tw ↗2026-09-07
• ambiguity品目归类易生争议 — TW 案例 17 件分散于 2 个下位税号。web.customs.gov.tw ↗2026-09-07

组成

持有案例:韩国 197 件美国 1057 件台湾 17 件中国 —

先列出目的国核定机关的案例，并按日期由新到旧排序。相似案例本身并不等于同一归类。

台湾 案例（目的国）

共 17 件，显示最新 10 件

• 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)核定编码: 30049099904日期: 2021文号: 110AA0179
• 其他中藥製劑 ↗枳椇人參茶(Gan-Pyun-Han-Nal) / 液體茶 / 100ML /瓶核定编码: 30049069009日期: 2018文号: 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)核定编码: 30049099904日期: 2018文号: 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)核定编码: 30049099904日期: 2018文号: 107AA0128
• 其他中藥製劑 ↗云南彝葯排毒眼罩核定编码: 30049069009日期: 2018文号: 107AA0382

美国 案例（出发国）

共 1057 件，显示最新 10 件

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