乳品；蛋品；天然蜂蜜；其他食用動物產品 › 乳酪及凝乳
其他乾酪
HS 040690臺灣 → 美國
1概覽
- 目的地關稅: 0%–25% (普通) — 試算採用 0406.90.63.00，稅率 10% — 與臺灣無優惠協定，適用基本／最惠國稅率。同一 HS6 之下，各稅則號列的稅率並不相同。確定號列後請再確認一次。
- 聯邦加值稅（VAT/GST）: 無 — 美國無聯邦加值稅；各州銷售稅不在進口階段課徵。
- 此號列涵蓋: 其他乾酪
- 額外關稅: 約 +2.8% — 第301條強迫勞動關稅（臺灣）
- 須留意的制度: 美國小額免稅（de minimis）全面中止自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov
重點
- 小額免稅已無限期停止：郵遞以外方式自 2026-06-24 起，國際郵遞自 2026-07-24 起。800 美元免稅通關已不存在。
- 沒有聯邦加值稅；各州銷售稅或使用稅屬進口後的另一件事，海關不代徵。
- 2,500 美元是簡易報關與正式報關的分界。價值 2,500 美元以下且屬 HTSUS 第 1 至 97 章的郵遞貨物，可適用新設的郵遞簡易報關程序，關稅應於貨物抵達次月 7 日前繳納。
- 進口人（importer of record）可自行於 ACE 申報，但正式報關須有海關保證金（customs bond），海運貨物另須於裝船前 24 小時完成進口人安全申報（ISF 10+2）。
- 第 122 條附加關稅已於 2026-07-24 終止，同日起改由涵蓋 60 個經濟體的第 301 條強迫勞動措施生效。額外關稅以第 99 章項目課徵，請依報關日查證。
出口方重點
- 一般貨品無出口關稅，但出口貨物仍應繳納推廣貿易服務費：以出口報單所列新臺幣離岸價格（FOB）乘以萬分之 4（0.04%），依貿易法第 21 條之 1 及貿易法施行細則第 17 條辦理；應繳金額未逾新臺幣 100 元者免收。
- 以公司名義出口須先向經濟部國際貿易署辦理出進口廠商登記。依貿易法第 9 條第 5 項及《出進口廠商登記辦法》，除法令另有禁止或限制者外，公司或商號得申請登記；英文名稱預查與登記申請均以電子資料傳輸方式辦理。
- 出口前查詢貨品分類表「輸出規定」欄；戰略性高科技貨品須取得輸出許可。
- 出口報單放行資料用於營業稅零稅率申報與沖退原料稅。
- 輸往中國大陸早收清單貨品可用 ECFA 原產地證明書；臺灣與韓國、美國之間無自由貿易協定。
- 中國大陸已兩度中止 ECFA 早收清單關稅減讓——12 個稅目（國務院關稅稅則委員會公告 2023 年第 9 號，2024-01-01 起）與 134 個稅目（2024 年第 4 號，2024-06-15 起），合計 146 個。其餘早收項目仍適用；截至 2026-09 未見新的中止公告（2024 年第 8 號停止對 34 項臺灣農產品免徵關稅，屬 ECFA 以外的單方政策）。出貨前請以最新公告確認所屬稅目。
資料日期: 2026 HTS Rev.15 · 說明基準日: 2026-09
2稅則分類
HS6 品名
- ko그 밖의 치즈
- enOther cheese
- zh_hant其他乾酪
- zh_hans其他干酪
美國 稅則號列
| 號列 | 品名 |
|---|---|
| 0406.90.05.00 | Bryndza cheeseCheese and curd › Other cheese |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirementsCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.08.90 | OtherCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.12.00 | OtherCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.18.00 | OtherCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milkCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.25.00 | OtherCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.32.00 | OtherCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.33.00 | OtherCheese and curd › Other cheese › Goya cheese › Other |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.37.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.38.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.42.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.43.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.48.00 | OtherCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.49.00 | Gammelost and Nokkelost cheesesCheese and curd › Other cheese |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.54.00 | OtherCheese and curd › Other cheese › Colby cheese |
| 0406.90.56.00 | In original loaves and suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.59.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milkCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.63.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.68.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.74.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.78.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.84.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.88.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.92.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.94.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.97.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.99.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other |
臺灣 出口端號列（參考）
- 04069000001其他乾酪
美國 案例前三筆
資料日期: 2026 HTS Rev.15
3關稅與稅金
與臺灣無優惠協定，適用基本／最惠國稅率。
| 號列 | 品名 | 普通 | 優惠（special） | Column 2 |
|---|---|---|---|---|
| 0406.90.05.00 | Bryndza cheese | 7.2% | Free | 35% |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirements | — | — | — |
| 0406.90.08.90 | Other | — | — | — |
| 0406.90.12.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.18.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milk | 4.2% | Free | 35% |
| 0406.90.25.00 | Other | 8.5% | Free | 35% |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.32.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.33.00 | Other | 21.3% | Free | 35% |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.37.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.38.00 | Other | 12.2% | Free | 35% |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.42.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.43.00 | Other | 9.6% | Free | 35% |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.48.00 | Other | $1.877/kg | Free / See 9822.04.65 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.59 / See 9919.04.50, 9919.04.58, 9919.04.68 | $2.208/kg |
| 0406.90.49.00 | Gammelost and Nokkelost cheeses | 5.4% | Free | 35% |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.54.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.56.00 | In original loaves and suitable for grating | Free | — | 35% |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for grating | Free | — | 35% |
| 0406.90.59.00 | Other | 9.6% | Free | 35% |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk | 7.5% | Free | 35% |
| 0406.90.63.00 | Other | 10% | Free | 35% |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 7.5% | Free | 35% |
| 0406.90.68.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.74.00 | Other | $2.269/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.52 / See 9919.04.50, 9919.04.51, 9919.04.61 | $2.67/kg |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.78.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.84.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.88.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.92.00 | Other | $1.386/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.57 / See 9919.04.50, 9919.04.56, 9919.04.66 | $1.631/kg |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.94.00 | Other | $1.128/kg | Free / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.58 / See 9919.04.50, 9919.04.57, 9919.04.67 | $1.328/kg |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.97.00 | Other | $1.509/kg | Free / See 9822.04.35 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.51 / See 9919.04.40, 9919.04.41-9919.04.42 | $1.775/kg |
| 0406.90.99.00 | Other | 8.5% | Free | 35% |
第99章額外關稅
約 +2.8%輸美時加徵於上列 HTS 稅率之上的各層措施。每一層均標示狀態、基準日與出處。
| 措施 | 加徵 | 第9903號稅則 | 狀態 · 基準日 · 出處 |
|---|---|---|---|
| 第301條強迫勞動關稅（臺灣）課徵至第1欄稅率與本稅合計達 10% — 7.2% + 2.8%。 | +2.8% | 9903.05.75, 9903.05.76 | 施行中相關訴訟進行中資料日期: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983 |
| IEEPA對等關稅（已失效）現已不再徵收（2026-09-09 基準）。因該日期之前的資料仍在引用，故一併列出。 | —未計入合計 | 9903.01, 9903.02 | 遭判無效相關訴訟進行中資料日期: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| 第122條國際收支附加稅（已屆期）現已不再徵收（2026-07-24 基準）。因該日期之前的資料仍在引用，故一併列出。 | —未計入合計 | — | 已失效相關訴訟進行中資料日期: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| 加徵合計 | 約 +2.8% | ||
注意事項
- 這些措施是以 8 位或 10 位 HTS 稅則號別界定。HS6（040690）只能呈現大致情形。
- 其中至少一項正在法院爭訟。目前仍在徵收，但可能改變。
- US$800 小額免稅已暫停，低價包裹同樣課稅；法律上的廢止於 2027-07-01 生效。
- 關稅不是全部：另有 MPF 與（海運時）HMF，本頁並未計入。
- 2026-09-15 基準之資訊提供。以報關日施行中的 HTSUS 第99章註釋與 CBP CSMS 指引為準 — 請向 CBP 或報關業者確認。
小額免稅（de minimis）狀態
美國 800 美元小額免稅
自 2025-08-29 起對所有國家停止適用，並經 2026-06-24 CBP 暫行最終規則無限期停止（非郵遞立即生效，國際郵件自 2026-07-24）。2026-08-13 國際貿易法院駁回對該停止之訴訟，制度更趨確定。2027-07-01 起依 One Big Beautiful Bill Act 廢止；截至 2026-09-09 複查，尚無變更該日期之立法。100 美元禮品與 200 美元隨身物品免稅仍存續。附有第99章關稅之貨物不得使用郵遞簡易報關。
- 門檻金額:
- US$800
- 暫停適用:
- 2025-08-29
- 法律廢止:
- 2027-07-01
僅供參考，非專業建議。美國附加關稅變動頻繁且訴訟進行中。實際稅額以報關日生效之 HTSUS 第99章註釋與 CBP CSMS 公告為準，請向 CBP 或報關業者確認。
資料日期: 2026-09-15
- · 美國無聯邦層級的加值稅，海關僅徵收關稅與規費。
- · 商品處理費（MPF）：正式報關時為申報價格的 0.3464%，上下限每一會計年度依物價重新調整。2026 會計年度（至 2026-09-30）為 33.58 至 651.50 美元；2027 會計年度（自 2026-10-01 起）為 34.58 至 670.86 美元。簡易報關改按定額收取，2027 會計年度為 2.77、8.30 或 12.45 美元。
- · 港埠維護費（HMF）：以船舶運抵的貨物按價格 0.125% 計收。
- · 各州銷售稅或使用稅針對貨物後續的銷售或使用，由各州稅捐機關管理，與 CBP 無關。
- · 第 99 章的額外關稅加計於一般稅率之上。截至 2026-09，包括第 232 條措施與 2026-07-24 生效的第 301 條強迫勞動措施；第 122 條附加關稅已於 2026-07-24 終止。請依報關日確認適用情形。
稅金概算
- 採用稅率(0%–25%)
- 10%
- 完稅價格
- —
- 關稅
- —
- 額外關稅（第99章） (2.8%)
- —
- 聯邦加值稅（VAT/GST）
- —
- 預估總額
- —
此為概算。實際金額會因完稅價格核定、稅則歸列與原產地認定而不同。
同一 HS6 之下，各稅則號列的稅率並不相同。確定號列後請再確認一次。 試算採用 0406.90.63.00，稅率 10%
資料日期: 2026 HTS Rev.15
4輸入規定
- FD4FDA
Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.
- 可信度:
- chapter-heuristic
CBP 未完整公開各 HS 的 PGA 旗標，此處以章／節層級啟發式對應。
相關機關
- 美國海關暨邊境保護局（CBP）辦理進口通關、核課關稅與規費，並在邊境執行其他機關的規定cbp.gov
- 美國國際貿易委員會（USITC）編訂並公布 HTSUS，含第 99 章額外關稅條款hts.usitc.gov
- 美國食品藥物管理局（FDA）食品、藥品、醫療器材與化粧品；事前通報與 MoCRA 登錄列名fda.gov
- 美國農業部動植物防檢局（APHIS）動植物產品的輸入許可與檢疫要求aphis.usda.gov
- 美國聯邦通訊委員會（FCC）無線電頻率設備與器材驗證fcc.gov
- 美國消費品安全委員會（CPSC）消費性產品與兒童用品驗證cpsc.gov
資料日期: 2026-08-27
5文件
臺灣 出口文件
- 出口報單
- 核發單位:
- 報關業者或出口人，經關港貿單一窗口傳輸
- 時點:
- 貨物裝運前
常見報單類別包括國貨出口與外貨復出口，實際代號依關務署規定填報。
官方頁面 - 商業發票
- 核發單位:
- 出口人
- 時點:
- 報關時
載明品名、數量、單價、貿易條件與原產地；輸入國海關亦據以核估。
官方頁面 - 裝箱單
- 核發單位:
- 出口人
- 時點:
- 報關時
逐箱內容、重量、材積與嘜頭，查驗時使用。
官方頁面 - 裝貨單（S/O）或託運單
- 核發單位:
- 運送人或承攬業者
- 時點:
- 訂艙後取得
作為貨物進儲碼頭、集散站與裝船的依據。
官方頁面 - 提單（B/L）或空運提單（AWB）
- 核發單位:
- 運送人
- 時點:
- 裝運後簽發
供押匯或其他付款方式使用，並供買方提貨。
官方頁面 - 輸出許可證
- 核發單位:
- 經濟部國際貿易署或其他主管機關
- 時點:
- 貨品分類表「輸出規定」欄有相應代號時
戰略性高科技貨品（SHTC）須取得輸出許可，並注意最終使用者與最終用途的規範。
官方頁面 - 原產地證明書
- 核發單位:
- 標準檢驗局、商業或工業團體等簽發機構
- 時點:
- 買方於輸入國主張優惠或依規定需要時
輸往中國大陸早收清單貨品適用 ECFA 原產地證明書；一般情形則簽發一般原產地證明書。
官方頁面 - 委任書
- 核發單位:
- 出口人
- 時點:
- 委任報關業者前
報關業者據以代辦出口報關與相關手續。
官方頁面 - 檢驗或檢疫證明
- 核發單位:
- 標準檢驗局（BSMI）、農業部動植物防疫檢疫署
- 時點:
- 屬應施出口檢驗商品或應檢疫貨品時
動植物及其產品的輸出檢疫證明，以及應施出口檢驗商品的報驗合格證明。
官方頁面
美國 進口文件
- CBP Form 3461（Entry/Immediate Delivery，放行申報書）
- 核發單位:
- 美國海關暨邊境保護局（CBP）
- 時點:
- 抵達時或抵達前，以 ACE 電子傳輸
放行用文件，一般可於抵達前 5 日內遞送。
官方頁面 - CBP Form 7501（Entry Summary，報關摘要表）
- 核發單位:
- 美國海關暨邊境保護局（CBP）
- 時點:
- 放行後 10 個工作日內
載明 HTSUS 分類、完稅價格與稅額計算，可逐筆繳納或以每月定期結算方式繳納。
官方頁面 - 商業發票
- 核發單位:
- 賣方或出口人
- 時點:
- 隨報關文件
應載明買賣雙方、品名、數量、單價與總價、幣別、貿易條件與原產地。
官方頁面 - 裝箱單
- 核發單位:
- 賣方或出口人
- 時點:
- 隨報關文件
逐箱內容、重量與嘜頭，查驗時使用。
官方頁面 - 提單（B/L）或空運提單（AWB）
- 核發單位:
- 運送人或承攬業者
- 時點:
- 裝運時簽發
運送契約與提貨權利的憑證。
官方頁面 - 進口人安全申報（ISF 10+2）
- 核發單位:
- 進口人或其代理人
- 時點:
- 貨物裝上船舶前至少 24 小時
僅適用海運貨物，空運、卡車與鐵路運輸不適用。
官方頁面 - 海關保證金（單筆或連續型）
- 核發單位:
- 美國財政部認可的保證機構
- 時點:
- 報關前設定
正式報關與新設的郵遞簡易報關程序均須具備。
官方頁面 - 自由貿易協定原產地聲明
- 核發單位:
- 出口人、生產者或進口人
- 時點:
- 主張優惠稅率時持有
韓國原產貨物適用美韓 FTA，採自我證明、無固定格式，報關時以特別方案代號 KR 主張。臺灣與中國大陸與美國之間沒有自由貿易協定。
官方頁面 - 其他主管機關資料（PGA data）
- 核發單位:
- FDA、USDA、FCC、CPSC、EPA 等
- 時點:
- 隨報關文件
例如食品的 FDA 事前通報（Prior Notice）、依 MoCRA 辦理的化粧品廠登錄與產品列名並指定美國責任人、無線電設備的 FCC 符合性聲明、兒童用品的 CPSC 證明。
官方頁面
6流程
- 裝船前申報進口人或代理人於貨物裝上船舶前至少 24 小時完成進口人安全申報（ISF 10+2），運送人亦依同一 24 小時期限傳輸預報艙單。
- 遞送報關文件以 ACE 遞送 CBP Form 3461，一般可於抵達前 5 日內申報。抵達後 15 個日曆天內未申報者，貨物將移入 General Order 倉庫。
- 審核、查驗與機關留置CBP 可能指定文件審核、X 光或人工查驗，FDA、USDA、CPSC 等主管機關亦可能另行留置。
- 放行CBP 與各機關的留置解除後，貨物即可放行離開港區。
- 報關摘要與繳稅放行後 10 個工作日內遞送 CBP Form 7501，並繳納關稅、商品處理費與港埠維護費，可逐筆或以每月定期結算繳納。
- 稅額確定（Liquidation）CBP 通常於報關後 314 日內確定稅額。事後更正（post-summary correction）與異議（protest）另有期限。
- 預報艙單航空公司於抵達前傳輸預報貨物資訊。進口人安全申報（ISF）不適用於空運貨物。
- 遞送報關文件以 ACE 遞送 CBP Form 3461，多在班機落地前申報，以便抵達後迅速放行。
- 審核與機關留置CBP 與其他主管機關審核申報，並可能在機場貨運站查驗。
- 放行提貨放行後即可自航空貨物集散站提領。
- 報關摘要與稅額確定放行後 10 個工作日內處理 CBP Form 7501 與稅款，之後比照海運貨物辦理稅額確定。
- 預先傳輸資料快遞業者或郵政機構於貨物抵達前將資料傳送 CBP。
- 報關自 2026-06-24 起，低價貨物不得再憑艙單放行。快遞貨物以簡易報關（通常為 Entry Type 11）辦理，超過 2,500 美元者必須辦理正式報關。
- 郵遞貨物自 2026-07-24 起，價值 2,500 美元以下且可歸入 HTSUS 第 1 至 97 章的郵遞貨物，可適用郵遞簡易報關程序，由持照報關人或貨物所有人、購買人申報，並須具備基本的進口與報關保證金。
- 稅費計算與繳納依申報價格計算關稅與規費。快遞業者通常先行墊付關稅再向買方收取；郵遞程序下，關稅最遲應於包裹抵達次月 7 日前繳納。
- 機關審查與派送食品、化粧品、藥品、無線電設備與兒童用品仍須檢附主管機關資料。涉及配額、反傾銷或平衡稅、第 98 章或第 99 章關稅，或主張自由貿易協定優惠者，不得使用郵遞簡易報關程序。
- 入境申報旅客以 CBP Form 6059B 或電子申報方式申報在境外取得的全部物品，並回答入境口岸 CBP 人員的詢問。
- 個人免稅額返國的美國居民一般享有 800 美元個人免稅額；非居民隨身攜帶、價值 200 美元以下的個人與家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免稅。
- 商業性貨物為轉售而攜帶的貨物不適用個人免稅額，須與一般進口同樣辦理簡易或正式報關，其他主管機關的規定亦同樣適用。
- 繳稅超出免稅額而申報的物品，其關稅於旅客離開海關管制區前在入境口岸繳納。
顯示 臺灣 出口端流程
- 資格與規定查詢確認已辦妥出進口廠商登記，並於單一窗口查詢貨品分類號列與「輸出規定」欄代號，判斷是否需輸出許可、檢驗或檢疫。
- 訂艙與備貨向船公司或承攬業者訂艙並取得裝貨單，完成包裝與嘜頭，備妥發票、裝箱單與必要證照。
- 遞送出口報單由報關業者或出口人經關港貿單一窗口遞送出口報單，系統依 C1／C2／C3 分流。
- 進儲與查驗貨物進儲貨櫃集散站或碼頭，屬 C3 者配合查驗，必要時併同辦理檢驗或檢疫。
- 放行與裝船取得放行後裝船出口，並依規定完成結關。
- 後續申報取得提單辦理收款，並以出口報單放行資料辦理營業稅零稅率申報與沖退原料稅。
7難度
建議委任報關業者
分數: 0.73
這是依公開資料計算的訊號，並非諮詢意見。
判定理由
- regime[FDA] FDA food facility registration + prior notice + FSVP國外食品製造設施須向 FDA 登錄（每兩年更新）；每批貨物須申報事前通報（Prior Notice）；美國進口商須執行國外供應商驗證計畫（FSVP）。國外設施須指定美國代理人。fda.gov2026-09-07
- requirement目的國輸入規定 1 件：Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.fda.gov2026-09-07
- ambiguity品目分類易生爭議 — US 案例 195 件分散於 44 個下位號列。rulings.cbp.gov2026-09-07
- timing自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov2026-09-07
組成
| 進口規定 | 0.42 | Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential. fda.govCBP 未提供完整的逐項 HS PGA 旗標檔案，故採用章／節啟發式對應（confidence=chapter-heuristic）。 customs_v0.sqlite:us_requirements |
|---|---|---|
| 歸列模糊度 | 0.91 | US 稅則預先審核案例 195 件 · 分散於 44 個下位號列 rulings.cbp.gov美國 CROSS 195 件中，涉及多個號列者占 77% · 同案併同檢視之其他 HS6 共 13 個 rulings.cbp.gov |
| 管制制度 | 0.80 | FDA food facility registration + prior notice + FSVP fda.gov |
臺灣 出口端備註: 本 HS6 無臺灣輸出規定。 portal.sw.nat.gov.tw
資料日期: 2026-09-07
8案例
持有案例:韓國 28 件美國 195 件臺灣 1 件中國 —
先列出目的地核定機關的案例，並依日期由新到舊排序。相似案例本身並不等於同一分類。
美國 案例（目的地）
共 195 件，顯示最新 10 件
- NYThe tariff classification of Dehydrated Cheese Bites from United Kingdom核定號列: 0406.90.9500, 0406.90.9700日期: 2026-05-14文號: N361047
- NYThe tariff classification of Gouda Cheese from Germany核定號列: 0406.90.1600, 0406.90.1800, 9903.02.19日期: 2025-10-09文號: N353510
- NYThe tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan Cheese核定號列: 0406.90.4200, 9823.04.01日期: 2025-04-16文號: N347157
- NYThe tariff classification of Parmesan Style Aged Cheese from Estonia核定號列: 0406.90.4100, 0406.90.4200日期: 2024-11-07文號: N343151
- NYThe tariff classification of Organic Feta Cheese from Greece核定號列: 0406.90.5900日期: 2024-10-31文號: N343004
再顯示 5 件
- NYThe tariff classification of Cheeses from Estonia核定號列: 0406.90.9500, 0406.90.9700日期: 2024-10-31文號: N343026
- NYThe tariff classification of Fondue Cheese Bakes from United Kingdom核定號列: 0406.90.0890, 0406.90.1200日期: 2023-12-08文號: N336590
- NYThe tariff classification of Hard Cheeses from Estonia核定號列: 0406.90.9500, 0406.90.9700日期: 2023-09-22文號: N335003
- NYThe tariff classification of Sveitser Cheese from Norway核定號列: 0406.90.4600, 0406.90.4800日期: 2023-05-26文號: N332568
- NYThe tariff classification of Pre-fried Frozen Cheese Sticks from Argentina核定號列: 0406.30.2400, 0406.30.2800, 0406.30.7700, 0406.30.7900, 0406.90.9500, 0406.90.9700日期: 2021-07-30文號: N320340
臺灣 案例（出發地）
顯示最新 1 件
- 其他乾酪油漬摩佐羅拉乾酪 / 680g核定號列: 04069000001日期: 2017文號: 106AA0296
顯示其他國家案例（15 件）
- KR관세평가분류원Cheese; HIMALAYAN DOG CHEWㅇ 우유를 저온살균 후 소금, 라임 주스, 효소를 첨가하여 응고, 분리, 압축, 절단하여 구운 후 건조시킨 황색계 직사각형의 바(Bar)형상의 치즈 3개를 플라스틱제 봉지에 소매포장한 것(내용량 : 93g) - 용도 : 애완동물(개)용 사료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 0406909000日期: 2021-08-09文號: CLIP-0072021002906
- KR관세평가분류원Other cheese ; YAKY CHARMS CHEESE ; U.S.A우유를 저온살균 후 소금, 라임 주스, 효소를 첨가하여 응고, 분리, 압축, 절단하여 구운 후 건조시킨 불규칙한 미황색 플레이크상의 치즈를 종이제 봉투에 포장한 것 12개를 박스에 소매포장한 것(내용량 : 21g/ea) -용도: 애완동물(개)용 사료核定號列: 0406909000日期: 2021-07-30文號: CLIP-0072021002794
- KR관세평가분류원Cheese; FROZEN DO PIZZY SUPERㅇ 살균 우유에 식물성 유지(팜유) 3.30%를 혼합하고 소금, 젖산균 배양액, 렌넷 등을 가하여 응고 시킨 후 숙성한 백색계 블록상의 치즈를 수지제 팩에 소매포장하여 냉동한 것(내용량 : 2.516㎏) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 0406909000日期: 2021-06-24文號: CLIP-0072021002274
- KR관세평가분류원Other cheese; PROCESSED CREAM CHEESE TRIANGLEㅇ 가공치즈 60.1%를 삼각기둥 모양으로 성형 후 프리더스트 5%, 배터 11%, 빵가루 15%를 표면에 입히고 유탕하여 냉동한 것 - 용도 : 식용(튀김용) ㅇ 시료사진 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 0406909000日期: 2020-10-16文號: CLIP-0072020004491
- KR관세평가분류원Other cheese; GARLIC & HERB RINGㅇ 가공치즈 60.1%를 링 모양으로 성형 후 프리더스트 5%, 배터 11%, 빵가루 15%를 표면에 입히고 유탕하여 냉동한 것 - 용도 : 식용(튀김용) ㅇ 시료사진 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 0406909000日期: 2020-10-16文號: CLIP-0072020004490
- KR관세평가분류원Other cheese, ripened; let' cheese classic; HUNGARY○ 살균한 우유에 Lactic bacteria, salt, calcium chloride, microbial rennet을 첨가, 응고, 숙성시킨 치즈를 구워서 만든 울퉁불퉁한 황색계 바둑알 형상(다량의 기공이 있음)을 플라스틱제 팩에 소매포장한 것 (내 용량 50g) - 용도 : 식용 ※ 품목분류는 수출입신...核定號列: 0406909000日期: 2020-10-15文號: CLIP-0072020004423
- KR관세평가분류원Other cheese, ripened; FONTINA; SNACK KING CHEESE; U.S.A저온 살균한 우유에 효소, 소금 등을 첨가하여 응고시킨 후 숙성한 치즈를 원통형 수지팩에 포장한 것(내용량 : 510g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 0406909000日期: 2018-03-09文號: CLIP-0072018001321
- KR관세평가분류원Other cheese, ripened; GRANULAR CHEESE살균한 우유에 배양균, 효소, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들어 숙성(약 4개월)한 치즈를 수지팩으로 밀봉하여 지제박스에 포장(내용량 : 20kg) - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음 ㅇ 시료사진核定號列: 0406909000日期: 2017-07-06文號: CLIP-0072017004188
- KR관세평가분류원Cheddar cheese; PIZZA CHESSE; NEWZLNDㅇ우유에 소금, 배양균, 효소 등을 첨가하여 만든 미황색의 블록상(약 28cm x 18cm x 10cm)의 숙성치즈를 수지제 필름에 포장한 것(내용량 약 20 kg) ㅇ용도 : 식용 ㅇ물품사진核定號列: 0406901000日期: 2016-12-29文號: CLIP-0072016007528
- KR관세평가분류원Other cheese, ripened; MANCHEGO CHEESE; SPAIN- 살균한 양유(Sheep's milk)에 배양균, 렌넷, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들어 숙성한 치즈를 진공팩에 소매포장한 것(내용량 : 약 762g) - 용도: 식용 - 물품사진核定號列: 0406909000日期: 2015-11-27文號: CLIP-0072015006106
- KR관세평가분류원Other cheese; STUFFED SPUDZ; U.S.A가공치즈 18%, 모차렐라치즈 15%, 감자조각 31.8%, 고추조각 등을 혼합하여 성형한 후 밀가루, 감자가루 등을 표면에 입히고 튀겨 냉동한 것 - 용 도 : 튀겨서 식용核定號列: 0406909000日期: 2014-06-20文號: CLIP-0072014003179
- KR관세평가분류원Other cheese, ripened; Feta Cheese P.D.O살균한 우유에 배양균, 렌넷, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들고 숙성한 치즈를 플라스틱 용기에 소매포장한 것(내용량 : 400g) - 용도 : 식용核定號列: 0406909000日期: 2014-02-07文號: CLIP-0072014000633
- KR관세평가분류원Cheddar cheese; Flagship Handmade Cheese C1307010; U.S.A우유에 소금, 배양균, 효소 등을 첨가하여 만든 미황색계 삼각형(16*16*22.6cm, t=3.5cm)의 블록상 체더치즈를 수지제 필름에 포장한 것(내용량 약 520g) - 용도 : 식용核定號列: 0406901000日期: 2014-01-24文號: CLIP-0072014000308
- KR관세평가분류원Other cheese; Grilled Cheese; GREECEPasteurized milk에 cheese culture, 효소, 소금 등을 첨가하여 응고시켜 블록상으로 성형한 치즈로 표면에 소량의 mint를 뿌린 것을 비닐에 소매 포장한 것(내용량 : 200g) - 용도 : 식품용核定號列: 0406909000日期: 2013-04-24文號: CLIP-0072013001639
- KR관세평가분류원Other cheese, ripened; Feta Cheese P.D.O; GREECEPasteurized milk에 cheese culture, 효소, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만든 치즈를 숙성한 것을 플라스틱 용기에 소포장한 것(내용량 : 400g) - 용도 : 식용核定號列: 0406909000日期: 2013-04-23文號: CLIP-0072013001640
來源: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · 聯邦公報 — 第 11012 號公告：課徵臨時進口附加關稅（第 122 條，2026-07-24 終止） · 聯邦公報 — 第 301 條強迫勞動調查措施（60 個經濟體，2026-07-24 生效） · 聯邦公報 — 2027 會計年度海關使用者規費物價調整（CBP） · eCFR — 19 CFR 141.5：申報期限（抵達後 15 個日曆天） · 關港貿單一窗口 · 財政部關務署 — 各項貨品輸出入規定 · 經濟部國際貿易署 — 貨品分類管理系統注意事項 · 經濟部國際貿易署 · 財政部 — 海關因應陸方稅則調整更新 ECFA 早收清單稅則對照表 · 經濟部標準檢驗局 · 經濟部國際貿易署 — 推廣貿易服務費（費率、計費基礎與法源） · 經濟部主管法規共用系統 — 推廣貿易服務費免收項目範圍（未逾 100 元免收） · 經濟部主管法規共用系統 — 出進口廠商登記辦法 · 財政部主管法規共用系統 — 空運快遞貨物簡易申報通關作業規定（C1、C2、C3 通關方式） · 中國財政部 — 國務院關稅稅則委員會公告 2023 年第 9 號（中止 ECFA 部分產品關稅減讓，12 個稅目） · 中國財政部 — 國務院關稅稅則委員會公告 2024 年第 4 號（中止 ECFA 部分產品（第二批）關稅減讓，134 個稅目）
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