其他麻醉劑

• 目的地關稅: 0% (第一欄, 30049010107) — 與韓國無優惠協定，適用基本／最惠國稅率。
• 營業稅: 5%
• 此號列涵蓋: 其他麻醉劑
• 須留意的制度: 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 ↗

重點

• ·小額免稅：同批貨物完稅價格新臺幣 2,000 元以下免徵關稅、營業稅與貨物稅；同一納稅義務人半年度內逾 6 次者列為頻繁進口，不再適用。
• ·營業稅 5%，由海關代徵；另有推廣貿易服務費 0.04%、貨物稅（限法定項目）與菸酒稅。
• ·委任報關業者非強制，納稅義務人可自行報關，但仍須透過關港貿單一窗口以電子方式申報。
• ·快遞貨物依完稅價格分為 X1（文件）、X2（2,000 元以下免稅）、X3（2,001 至 50,000 元應稅）、X4（逾 50,000 元，須以一般進口報單申報）。
• ·自中國大陸進口前，務必查詢貨品分類表「輸入規定」欄是否列有 MW0 或 MP1。

HS6 品名

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

臺灣 稅則號列

不是你的商品？重新搜尋

與韓國無優惠協定，適用基本／最惠國稅率。

• · 營業稅＝（完稅價格＋進口稅＋貨物稅或菸酒稅＋菸品健康福利捐）× 5%，依營業稅法第 41 條由海關代徵。
• · 推廣貿易服務費：按完稅價格 0.04% 計收（設有最低門檻）。
• · 貨物稅：僅對貨物稅條例所列項目課徵，例如電器、車輛、油氣、水泥、飲料、平板玻璃與橡膠輪胎；計算基礎為完稅價格加進口稅。
• · 菸酒稅：捲菸每千支新臺幣 1,590 元、啤酒每公升 26 元、蒸餾酒每公升每度 2.5 元等；菸品另加健康福利捐每千支 1,000 元。
• · 特種貨物及勞務稅：對逾一定金額的小客車、飛機、遊艇及高價貨物課徵 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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…

• 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…

• 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.

• 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.

• 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.

這是依公開資料計算的訊號，並非諮詢意見。

判定理由

• regime[TFDA] Medicines need a pharmaceutical-firm licence and a per-product marketing licence; even personal-use import is quantity-capped.(en)fda.gov.tw ↗2026-09-07
• requirement6 destination import requirement(s) found: For importation of controlled drugs (including narcotics dru, (1) Importation of medicines for human use is governed by th, Importation of Chinese medicines (with the content of the fo(en)portal.sw.nat.gov.tw ↗2026-09-07
• ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codes(en)web.customs.gov.tw ↗2026-09-07

組成

• 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)核定號列: 30049099904日期: 2021
• 其他中藥製劑 ↗枳椇人參茶(Gan-Pyun-Han-Nal) / 液體茶 / 100ML /瓶核定號列: 30049069009日期: 2018
• 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)核定號列: 30049099904日期: 2018
• 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)核定號列: 30049099904日期: 2018
• 其他中藥製劑 ↗云南彝葯排毒眼罩核定號列: 30049069009日期: 2018
• 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 ↗恢甲清覆甲筆(未滅菌) EXCILOR Nail Pen(non-sterile)核定號列: 30049099904日期: 2017
• 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(未滅菌) EXCILOR Nail Solution(non-sterile)核定號列: 30049099904日期: 2017
• 其他中藥製劑 ↗黃金紅蔘精/液體(茶)食品/Net wt. 250g/真空玻璃瓶核定號列: 30049069009日期: 2017
• 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 ↗品名：通用名：骨修復材料 商標名：骨優導 / 型號規格：1mg rhBMP-2/Bottle核定號列: 30049099904日期: 2017
• 其他中藥製劑 ↗韓國護肝寶 HD-1 Premium核定號列: 30049069009日期: 2017
• 其他中藥製劑 ↗晋山之韵/台灣商品名：沛之臨 益甘飲核定號列: 30049069009日期: 2017
• 其他中藥製劑 ↗慶珍丸核定號列: 30049069009日期: 2016
• 其他中藥製劑 ↗紅蔘鹿茸元氣精核定號列: 30049069009日期: 2016
• 其他中藥製劑 ↗五加皮精核定號列: 30049069009日期: 2016
• 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 ↗ESOXX ONE核定號列: 30049099904日期: 2016