Customs Import Tariffand

Import and Export Commodity Classifi cationof the Republic of China

Published by theDirectorate General of Customs, M.O.F.

Bureau of Foreign Trade, M.O.E.A.

101 1

January 2012

World Customs

Organization WCOThe Harmonized Commodity Description

and Coding System HS2007 21 97 77

1221 4 5052 6 8

HS2007 8,726 10

10,995 10

11 WTO 91

HS 6 98 32 8 85

10

KGM

12

R

100 11 20

INTRODUCTION

1. This publication is the combined volume of the Customs Import Tariff and the Import and Export Commodity Classification, CCC, of the Republic of China. The authority in charge of the former one is the Ministry of Finance; while the Bureau of Foreign Trade, Ministry of Economic Affairs is the authority in charge of the later one. This combined volume adopts the description and coding system of the Harmonized Commodity Description and coding System (HS) 2007 version. There are 21 Sections, 97 Chapters, 1,221 Headings (4 digits), 5,052 Subheadings (6 digits) And Chapter 77 is reserved for future use in this HS. The coding structure of the commodity classification of this volume goes further down to 8,726 Divisions (8 digits) and 10,995 Items (10 digits). In a complete CCC code, the first 6 digits and their descriptions are identical with the HS 2007. In the Republic of China, a special chapter, 98, covers all tariff quota products, including 32 Divisions and 85 Items. Throughout the volume, the duty rates are placed regularly at the 8-digit level, as known as tariff number. The data for foreign trade administration and statistics can be found at the 10-digit level. The 11th digit is a checking digit. All traders are required to fill in all the 11 digits for their products when applying for import/export permits or for customs clearance.

2. For differentiating the relative codes and descriptions and for identifying a particular commodity with a specific code, both the General Rules of the Customs Import Tariff and the General Rules for Interpretation of the Customs Import Tariff shall apply. Where a duty rate is to be determined, the former shall be applicable. For those commodities subject to import/export controls, or which are conditionally permitted, or subject to inspection or quarantine requirements, and also (as is the case for products of Mainland China) for import prohibited or imports which are conditionally permitted, a special code will be marked in the column of Import and Export Regulations. In a case where any other unit symbol appears simultaneously with the KGM unit symbol in the Unit column of a particular serial code, both unit symbols should be entered into the Quantity column on the customs import or export declaration form, for statistical purposes. Herewith, Introduction Instructions of the Unit Column is provided to help speed up checking. The Customs Requirements column has 12 possible codes, e.g. such as that for non-drawback goods. In "Instructions for Customs Requirements column, a detailed illustration is provided. In the Introduction , instructions for using this volume are all located.

3. The mark "R" inside the "Additional Notes" of each Chapter indicates that the commodity concerned shall not be eligible for duty drawback as promulgated by the Ministry of Finance by official letter.

4. All tariff numbers of which the tariff rates descend year by year are listed in the Annex.

5. All data compiled into this volume were recent as announced before November 20, 2011. Any correction of printing error, or omission, or subsequent change in the text will be effective only upon publication by the competent government office.

1

CONTENTS

PPaaggee Introduction 9 I. Instruction of Tariff Rate Column

9 1. List of Countries or Territories Subjectto Tariff Rate (Column I)

13 2. List of Countries or Territories Subjectto Tariff Rate (Column II)

15 3. Criteria of Ascertainment of Country ofOrigin

16 . Instruction of Unit Column

17 . Instruction of Customs Requirements Column

20 lV. Instruction of Import and Export Regulations Column

20 A. Import Regulations 44 B. Export Regulations

55 V. General Rules of the Customs Import Tariff

58 VI. General Rules for the interpretation of the Customs Import Tariff

61 VII. Contents of Each Chapter

61 Sec. I LIVE ANIMALS; ANIMAL PRODUCTS

66 Ch. 1 Live animals

68 Ch. 2 Meat and edible meat offal

94 Ch. 3 Fish and crustaceans, molluscs and other aquatic invertebrates

140 Ch. 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

152 Ch. 5 Products of animal origin, not elsewhere specified or included

164 Sec. II VEGETABLE PRODUCTS

164 Ch. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

174 Ch. 7 Edible vegetables and certain roots and tubers

190 Ch. 8 Edible fruit and nuts; peel of citrus fruit or melons

207 Ch. 9 Coffee, tea, mate and spices

2

214 Ch. 10 Cereals

218 Ch. 11 Products of the milling industry; malt; starches; inulin; wheat gluten

227 Ch. 12 Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

242 Ch. 13 Lac; gums, resins and other vegetable saps and extracts

246 Ch. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

249 Section III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

249 Ch. 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

261 Section IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

261 Ch. 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

286 Ch. 17 Sugars and sugar confectionery 293 Ch. 18 Cocoa and cocoa preparations

299 Ch. 19 Preparations of cereals, flour,

starch or milk; pastrycooks products

310 Ch. 20 Preparations of vegetables, fruit, nuts or other parts of plants

339 Ch. 21 Miscellaneous edible preparations

347 Ch. 22 Beverages, spirits and vinegar

357 Ch. 23 Residues and waste from the food industries; prepared animal fodder

364 Ch. 24 Tobacco and manufactured tobacco substitutes

367 Section V MINERAL PRODUCTS

367 Ch. 25 Salt; sulphur; earths and stone;

plastering materials, lime and cement

384 Ch. 26 Ores, slag and ash

3

392 Ch. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

403 Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

404 Ch. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

438 Ch. 29 Organic chemicals

523 Ch. 30 Pharmaceutical products

542 Ch. 31 Fertilisers

551 Ch. 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

567 Ch. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

575 Ch. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster

584 Ch. 35 Albuminoidal substances; modified starches; glues; enzymes

591 Ch. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

595 Ch. 37 Photographic or cinematographic goods

605 Ch. 38 Miscellaneous chemical products

631 Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

632 Ch. 39 Plastics and articles thereof

668 Ch. 40 Rubber and articles thereof

4

688 Section VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

688 Ch. 41 Raw hides and skins (other than furskins) and leather

699 Ch. 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

708 Ch. 43 Furskins and artificial fur; manufactures thereof

713 Section IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

713 Ch. 44 Wood and articles of wood; wood charcoal

739 Ch. 45 Cork and articles of cork

742 Ch. 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

746 Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

746 Ch. 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

750 Ch. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

806 Ch. 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

813 Section XI TEXTILES AND TEXTILE ARTICLES

821 Ch. 50 Silk

824 Ch. 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

5

831 Ch. 52 Cotton

875 Ch. 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

881 Ch. 54 Man-made filaments; strip and the like of man-made textile materials

896 Ch. 55 Man-made staple fibres

921 Ch. 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

932 Ch. 57 Carpets and other textile floor coverings

940 Ch. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

954 Ch. 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

967 Ch. 60 Knitted or crocheted fabrics

978 Ch. 61 Articles of apparel and clothing accessories, knitted or crocheted

1008 Ch. 62 Articles of apparel and clothing accessories, not knitted or crocheted

; ; ;

1035 Ch. 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

1049 Section XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

1049 Ch. 64 Footwear, gaiters and the like; parts of such articles

1064 Ch. 65 Headgear and parts thereof

1071 Ch. 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof

1074 Ch. 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

6

1077 Section XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

1077 Ch. 68 Articles of stone, plaster, cement asbestos, mica or similar materials

1095 Ch. 69 Ceramic products

1107 Ch. 70 Glass and glassware

1120 Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

1125 Ch. 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

1139 Section XV BASE METALS AND ARTICLES OF BASE METAL

1142 Ch. 72 Iron and steel

1263 Ch. 73 Articles of iron or steel

1287 Ch. 74 Copper and articles thereof

1302 Ch. 75 Nickel and articles thereof

1308 Ch. 76 Aluminium and articles thereof

1321 Ch. 78 Lead and articles thereof

1326 Ch. 79 Zinc and articles thereof

1331 Ch. 80 Tin and articles thereof

1336 Ch. 81 Other base metals; cermets; articles thereof

1345 Ch. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

1360 Ch. 83 Miscellaneous articles of base metal

7

1369 Section XVI MACHINERY AND MECHANICAL APPLIANCES;ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS,TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

1372 Ch. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

1473 Ch. 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

1545 Section XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

1547 Ch. 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

1553 Ch. 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

1579 Ch. 88 Aircraft, spacecraft, and parts thereof

1583 Ch. 89 Ships, boats and floating structures

1589 Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

8

1589 Ch. 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

1628 Ch. 91 Clocks and watches and parts thereof

1637 Ch. 92 Musical instruments; parts and accessories of such articles

1643 Section XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

1643 Ch. 93 Arms and ammunition; parts and accessories thereof

1648 Section XX MISCELLANEOUS MANUFACTURED ARTICLES

1648 Ch. 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

1658 Ch. 95 Toys, games and sports requisites; parts and accessories thereof

1668 Ch. 96 Miscellaneous manufactured articles

1681 Section XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

1681 Ch. 97 Works of art, collectors' pieces and antiques

1685 Ch. 98 Tariff quota goods

110011 110055

Annex Customs Import Tariff, 2012 to 2016

9

1. INSTRUCTION OF TARIFF RATE COLUMN

1. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF RATE ( COLUMN I )

Products imported from the following countries or territories are subject to the rates

of duty set forth in Column of the Customs Import Tariff of the Republic of China

1.WTO members (for those listed as the members on the WTO website which are not

subjected to non-application of the agreement by the R. O. C.)

1 AL Albania 77 LS Lesotho

2 AO Angola 78 LI Liechtenstein

3 AG Antigua and Barbuda 79 LT Lithuania

4 AM Armenia 80 LU Luxembourg

5 AR Argentina 81 MO Macau, China

6 AU Australia 82 MK Macedonia

7 AT Austria 83 MG Madagascar

8 BH Bahrain 84 MW Malawi

9 BD Bangladesh 85 MY Malaysia

10 BB Barbados 86 MV Maldives

11 BE Belgium 87 ML Mali

12 BZ Belize 88 MT Malta

13 BJ Benin 89 MR Mauritania

14 BO Bolivia 90 MU Mauritius

15 BW Botswana 91 MX Mexico

16 BR Brazil 92 MD Moldova

17 BN Brunei Darussalam 93 MN Mongolia

18 BG Bulgaria 94 MA Morocco

19 BF Burkina Faso 95 MZ Mozambique

20 BI Burundi 96 MM Myanmar

21 KH Cambodia 97 NA Namibia

22 CM Cameroon 98 NL Netherlands

23 CA Canada 99 NZ New Zealand

24 CV The Republic of Cape Verde 100 NI Nicaragua

25 CF Central African Republic 101 NE Niger

26 TD Chad 102 NG Nigeria

27 CL Chile 103 NO Norway

10

28 CN China 104 NP Nepal

29 CO Colombia 105 OM Oman

30 CG Congo 106 PK Pakistan

31 CD Congo, Democratic Republic of the 107 PA Panama

32 CR Costa Rica 108 PG Papua New Guinea

33 CI Cte dIvoire 109 PY Paraguay

34 HR Croatia 110 PE Peru

35 CU Cuba 111 PH Philippines

36 CY Cyprus 112 PL Poland

37 CZ Czech Republic 113 PT Portugal

38 DK Denmark 114 QA Qatar

39 DJ Djibouti 115 RO Romania

40 DM Dominica 116 RW Rwanda

41 DO Dominican Republic 117 KN Saint Kitts and Nevis

42 EC Ecuador 118 LC Saint Lucia

43 EG Egypt 119 VC Saint Vincent and the Grenadines

44 SV El Salvador 120 SA Saudi Arabia, Kingdom of

45 EE Estonia 121 SN Senegal

46 EU European Union 122 SL Sierra Leone

47 FJ Fiji 123 SG Singapore

48 FI Finland 124 SK Slovak Republic

49 FR France 125 SI Slovenia

50 GA Gabon 126 SB Solomon Islands

51 GE Georgia 127 ZA South Africa

52 DE Germany 128 ES Spain

53 GH Ghana 129 LK Sri Lanka

54 GR Greece 130 SR Suriname

55 GD Grenada 131 SZ Swaziland

56 GT Guatemala 132 SE Sweden

57 GN Guinea 133 CH Switzerland

58 GW Guinea Bissau 134 TZ Tanzania

59 GY Guyana 135 TH Thailand

60 HT Haiti 136 TO Tonga, Kingdom of

61 HN Honduras 137 GM The Gambia

62 HK Hong Kong 138 KG The Kyrgyz Republic

63 HU Hungary 139 TG Togo

64 IS Iceland 140 TT Trinidad and Tobago

65 IN India 141 TN Tunisia

66 ID Indonesia 142 TR Turkey

11

67 IE Ireland 143 UG Uganda

68 IL Israel 144 UA Ukraine

69 IT Italy 145 AE United Arab Emirates

70 JM Jamaica 146 GB United Kingdom

71 JP Japan 147 US United States of America

72 JO Jordan 148 UY Uruguay

73 KE Kenya 149 VE Venezuela

74 KR Korea 150 VN Viet Nam

75 KW Kuwait 151 ZM Zambia

76 LV Latvia 152 ZW Zimbabwe

2.Other countries or territories with reciprocal relationship with the R. O. C.

1 AS American Samoa

2 AI Anguilla

3 AZ Azerbaijan

4 BS Bahamas, commonwealth of the

5 ET Federal Democratic Republic of Ethiopia

6 VA Holy See

7 IR Iran

8 IQ Iraq

9 AF Islamic State of Afghanistan

10 KZ Kazakhstan

11 LA Laos

12 LB Lebanon

13 LR Liberia

14 LY Libyan Arab Jamahiriya, Socialist peoples

15 MH Marshall Islands

16 MC Monaco, Principality of

17 MS Montserrat

18 NR Nauru

19 NC New Caledonia

20 PR Puerto Rica

21 RU Russian Federation

22 XA* Ryukyu Islands

23 SO Somalia Democratic Republic

24 ER State of Eritrea

25 SD Sudan the

26 SY Syrian Arab Republic

27 XC* Tahiti

12

28 GQ The Republic of Equatorial Guinea

29 KI The Republic of Kiribati

30 PW The Republic of Palau

31 ST The Republic of Sao Tome and Principe

32 TV Tuvalu

33 KM Union of Comoros

34 VU Vanuatu

35 WS Western Samoa

36 YE Yemen

37 DZ The Democratic People's Republic of Algeria

13

2. LIST OF COUNTRIES OR TERRITORIES SUBJECT TO TARIFF RATE ( COLUMN II )AND THE DOCUMENTS REQUIRED

1PA Panama 93 1 1 2GT Guatemala 95 7 1 3NI Nicaragua 97 1 1 4SV El Salvador 97 3 1 5HN Honduras 97 7 15 6CN China 100 1 1 7. LDCS Least Developed Countries 94 12 9

()

1.(GDP) 750 () 900

2.(composite Augmented Physical Quality of Life Index, APQLI)a. b. c. d.

3.(composite Economic Vulnerability Index, EVI) a. b. c.( GDP ) d. e.

(Committee for Development Policy, CDP) CDP

() 94 2 25

LDCS

1 AF Afghanistan

2 AO Angola

3 BD Bangladesh

4 BJ Benin

5 BT Bhutan

6 BF Burkina Faso

14

7 BI Burundi

8 KH Cambodia

9 CF Central African Republic

10 TD Chad

11 KM Comoros

12 CD Democratic Republic of the Congo

(formerly Zaire)

13 DJ Djibouti

14 GQ Equatorial Guinea

15 ER Eritrea

16 ET Ethiopia

17 GM Gambia

18 GN Guinea

19 GW Guinea-Bissau

20 HT Haiti

21 KI Kiribati

22 LA Lao People's Democratic Republic

23 LS Lesotho

24 LR Liberia

25 MG Madagascar

26 MW Malawi

27 MV Maldives

28 ML Mali

29 MR Mauritania

30 MZ Mozambique

31 MM Myanmar

15

32 NP Nepal

33 NE Niger

34 RW Rwanda

35 WS Samoa

36 ST Sao Tome and Principe

37 SN Senegal

38 SL Sierra Leone

39 SB Solomon Islands

40 SO Somalia

41 SD Sudan

42 TL Timor Leste

43 TG Togo

44 TV Tuvalu

45 UG Uganda

46 TZ United Republic of Tanzania

47 VU Vanuatu

48 YE Yemen

49 ZM Zambia

3. THE CRITERIA OF ASCERTAINMENT OF COUNTRY OF ORIGIN

The country of origin for a product shall be determined in accordance with the Rules of Origin on Imported Goods jointly promulgated by the Ministry of Finance and the Ministry of Economic Affairs. It is to be ascertained by verifying articles imported and their relevant documents by Customs. In case of the country of origin being unable to be ascertained, or when deemed necessary, the Customs may request the duty payer to submit a certificate of country of origin for purpose of ascertainment.

16

II. INSTRUCTION OF UNIT COLUMN

CCooddee UUnniittss ooff MMeeaassuurreemmeenntt

KGM Kilogram

TNE Metric Ton

TND Dry Metric TonDTM

MTR Meter

MTK Square Meter

MTQ Cubic Meter

LTR Liter

PCE Piece

DZN Dozen

SET Set

NIU Unit

HED Head

NPR Pair

HSK One Hundred Sticks

KSK One Thousand Sticks

KVA Kilovolt Ampere

DOS Dose

17

INSTRUCTION OF CUSTOMS REQUIREMENTS COLUMN

CCC

CCC

1. The different Codes listed here are to show the generic of the corresponding C.C.C. codes. The

alphabets R, T, B and C represent ineligible for duty drawback, duty bonded; subject to

commodity tax; alcohol tax; tobacco tax, health and welfare surcharge respectively. Because the

original regulations do not have necessary relationship with the corresponding C.C.C. codes, this

column is for reference only. If there are any doubts, please refer to the original regulations.

2. The Codes and Their Meanings:

Code Customs Requirements

B Subject to alcohol tax

B* Subject to alcohol tax, partially

C Subject to tobacco tax & health and welfare surcharge

D*

Some of import countries shall extra enclose documents of the raising farm and slaughter house before the cow slaughtered which issued by relative FTA signatory Government units.

G Adopt Special Safeguard L*

Subject to specifically selected goods and services tax, partially

N Subject to Tariff Additional Note for special tariff number

18

R Non duty drawback

R* Non duty drawback, partially

() S The certificate of origin issued by either the government of the country of origin

or the government authorized units is required.

() S* Some of import countries shall extra enclose the certificate of origin issued by

either the government of the country of origin or the government authorized units.

() T Subject to commodity tax

T* Subject to commodity tax, partially

Z 0(0)The Tariff NO. in which the quantities of imported goods shall be declared "0". (In case where a complete set of machinery or a commodity made of several different component parts has been imported in a knockdown state and packed separately, the quantity of the first batch of such machinery or commodity shall be declared as one single unit, and the quantities for the rest of the batches imported subsequently as "0". In these cases import declaration shall be made according to the Tariff NO. applicable to the complete set of machinery or the commodity as one single unit.)

19

3. No Drawback: () R (a) The mark R indicates that the commodity is not eligible for duty drawback. () R*

(b) The mark R* indicates the concerned commodities shall, upon exportation of their products, fall within the scope of no drawback, as prescribed in the Customs Import Tariff of the Republic of China, 1988. For easy reference, the said scope is herewith provided:

No Drawback (as per Customs Import Tariff of 1988)

C.C.C. Code

Tariff No.

Description of Goods

5801.90.90.00 5804-0300 Of wool or of fine animal hair

5802.20.90.00 5804-0300 Of wool or of fine animal hair

5804.30.90.00 5809-0240 Lace of wool

5806.40.00.00 5805-0300 Of wool or of fine animal hair

5808.10.90.00 5913-0230 5913-0330

Trimmings, of wool

Elastic fabrics, of wool 5809.00.90.00 5202-0200

Woolen piece goods inter-woven with metallic thread or yarn

5810.10.00.00 5810-0400 Of wool

6003.10.00.006001-0120 50%

Worsted fabrics containing less than 50% by weight of wool

6003.90.90.006001-0210 50%

Woolen fabrics containing 50% or more by weight of wool

6001-0220 50% Woolen fabrics containing less than 50% by

weight of wool

20

IV. INSTRUCTION OF IMPORT AND EXPORT REGULATIONS COLUMN

A. Import Regulations

1. Users Guide

1.

1. The importation of commodities shall be made in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Import of Commodities, the Regulations Governing Export and Import ofStrategic High-Tech Commodities, the List ofCommodities Subject to Import Restriction and the List of Commodities Assisted by Customs for Import Examination. For commodities imported from Mainland China, the importation shall be made in accordance with the Rules Governing Permission of Trade between Taiwan Area and the Mainland Area, and the "Consolidated List of conditional Import Items ofMainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".

2.

2. According to the Foreign Trade Act, the imports of commodities are generally allowed to be imported freely. While the international treaties,trade agreements, national defense, social security, culture protection, hygiene, environmental or ecology conservation, and/or the policy demandsrequire restriction on imports, the Negative List shall be applied. For implementation of the Negative List system, the "List of Commodities Subject to Import Restriction" is established.

3.

(1)

3. For the commodities in the List of Commodities Subject to Import Restriction, imports are subject to two kinds of regulations: (1) Commodities subject to import control:

Commodities cannot be imported unless the Bureau of Foreign Trade (hereinafter referred as the "BOFT") grants import permits to them.

(2)

(2) Commodities can only be imported subject to certain conditions:

21

Importers of these commodities shall comply with the requirements prescribed in the List (e.g., obtaining consent letters issued by the relevant authorities), and cannot import these commodities, unless after the BOFT issuing the import permits.

4.

4. For the commodities not in the "List ofCommodities Subject to Import Restriction", imports are not subject to any import restriction, and no import permits are required. Importers can apply for customs clearance for these commodities directly. Although these commodities are not subject to import regulation, some of them are subject to the requirements imposed by other laws or decrees for regulating purposes, such as the requirements for certificates, market licenses, or supervisory approval granted by the relevant competent authorities. Such commodities and the requirements are compiled into the "List of Commodities Assisted by Customs for Import Examination", and the Customs assist to examine the conformity of these commodities to the listed requirements. Unless these commodities comply with the import requirements set forth in such List, the Customs will not approve the clearance.

5.

40 43

5. For the convenience of the public to check the relevant import regulations, most regulations have been compiled into three numerical digit codes and put under the CCC (Commodity Classification ofthe Republic of China) code. As to the other regulations not suitable to be listed this way, please check with the Other Relevant Import Regulations on pages 40 to 43.

6.

111

121

6. For any commodity in this publication, if it is subject to import control (code 111), or if it is subject to require import permits issued by the BOFT (code 121), it falls within the "List ofCommodities Subject to Import Restriction". Ifthe import regulation it is subject to does notbelong to any of the above, while any code of the import regulations it is subject to is a three numerical digit code, it falls within the List ofCommodities Assisted by Customs for ImportExamination.

22

7.

(1)

(2)

(3)

(4)

(5)

(6)

7. The registered exporting/importing firms importing the commodities in the "List ofCommodities Subject to Import Restriction" shallapply for import permits in accordance with theimport regulations contained therein; importers fallwithin one of the following categories importingcommodities not included in the "List ofCommodities Subject to Import Restriction" are exempted from licensing requirement:

(1) Firms duly registered with BOFT as importers/ exporters.

(2) Government agency, and/or a government operated enterprise.

(3) Legally registered private schools at or above elementary level.

(4)Baggage and articles of which the quantities and values are within the limits set by customs brought in by passengers and crew members of vessels and aircraft.

(5)Duty free articles for official and/or personal use imported by embassies consulates of various countries in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, international organizations, and diplomatic organizations stationed in this Country holding the duty-exemption application forms endorsed by the Ministry of Foreign Affairs.

(6) Commodities which are not listed in the "List of Commodities Subject to Import Restriction" but are imported by other importers through marine shipment, airfreight, or parcel post, at an FOB price less than US$20,000 or its equivalent.

If the imported commodities are listed in the "List of Commodities Assisted by Customs for Import Examination", the applicable import regulations listed on the said list shall be followed accordingly.

8.

8. When an importer imports a commodity in the "List of Commodities Subject to Import Restriction" in small quantity for self-use or for gifts, the Customs has the discretion to exempt the importer from the licensing requirement upon customs clearance. However, if there is any other special regulation, the specific regulation shall beapplied.

9.

(1)

9. When an importer applies for an import permit, thefollowing documents shall be prepared:

(1) A complete set of the application, and(2) (2) Other documents that are required to be

23

submitted by other relevant regulations (submission of seller's price quotation is not required unless there are regulations to the contrary)

10.

F

(1)

(2)

(3)

(4) F

10. If the imported commodities are subject to inspection or quarantine, the importation shall be made in accordance with the relevant inspection or quarantine regulations. That is, for any import regulation code in the "Classification of Import & Export Commodities of the Republic of China" with a heading of A, B, C or F, the applicant shall understand the regulation by himself and makethe importation in accordance with the pertinent regulation; when it applies for import permits, the licensing unit does not make any inspection or quarantine.

(1) Heading A: Importation of fishery products shall be made in accordance with the "Regulations Governing Quarantine at International Port" promulgated by the Department of Health, Executive Yuan, as well as the relevant regulations.

(2) Heading B: Importation of animals or plants shall be made in accordance with the "Table of Commodities Subject to Legal Animal & Plant Quarantine" promulgated by the Bureau of Animal and Plant Health Inspection and Quarantine Executive Yuan, as well as the relevant regulation.

(3) Heading C: Importation of commodities shall be made in accordance with the "Table of Commodities Subject to Legal Inspection" promulgated by the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs, as well as the relevant regulations.

(4) Heading F: Importation of foods shall be made in accordance with the "Regulations of Inspection of Food Imports" promulgated by the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.

24

( )

2. Instruction of Import Regulation Codes

()

Import permitted (free from licensing)

111 Import controlled (licensed by the Bureau of Foreign Trade).

113

FSIS Form 9060-52630-99285-1

30

Importation from the United States shall apply for import license from the Bureau of Foreign Trade. When applying for inspection, the applicant shall provide a set of three certificates (FSIS Form 9060-5, 9285-1, 2630-9) issued by the USDA to ensure that the beef or beef products were produced at a verified establishment under the USDA Less than 30 Month Age-Verification USDA Quality System Assessment (QSA) Program for Taiwan.

114

Importation of Democratic People's Republic ofKorea (North Korea) products is prohibited.

121 Import permitted (licensed by the Bureau of Foreign Trade).

236

It is necessary to submit a Certificate for Optical Disk Manufacturing Implement Import issued by the Bureau of Foreign Trade, Ministry of Economic Affairs.

251 Approval from the Industrial Development Bureau, Ministry of Economic Affairs is required.

255 Approval from the Bureau of Energy, Ministry of Economic Affairs is required.

301 Approval from the Ministry of Economic Affairs is required.

343

Importation shall be made only by China Engraving & Printing Works with the requisite approval document from the Issue Department of the Central Bank of China.

344

An approval from the Issue Department of the Central Bank of China is Required.

362

An approval from the local city or county police administration is required.

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363

An approval from the National Police Administration, Ministry of the Interior is required. if the imported goods are for military authority use, then an approval from the Ministry of National Defense is required.

366

Approval from the Ministry of the Interior, or a certificate stating that the items are not controlled under the Firework and Firecracker Regulation Act issued by the Ministry of the Interior is required.

367 50

Approval from the Ministry of the Interior is required when the quantity of the commodity to be imported is equal to or more than 50 kilograms.

368 Kimberley Process Kimberley Process

The Kimberley Process Certificate issued by the designated export authority of the Kimberley Process Participant is required.

372

For importation of cinema film, no matter whether the film is positive or negative, an approval issued by Government Information Office (GIO) is required, but if the imports are educational films, a certificateof no control issued by GIO is required for customsclearance.

401

Approval from the Council of Agriculture,Executive Yuan is required.

402 100

A photocopy of seed plant enterprise registration certificate is required, unless the quantity of the commodity to be imported is below 100 grams.

403

To import fertilizer, a photocopy of the fertilizerregistration certificate (this certificate should be used exclusively by the owner himself) or a notice ofapproval from the Council of Agriculture, ExecutiveYuan is required.

404 ()

()

()

(1) For importation of feedstuff, a photocopy ofregistration certificate for importation of feedstuffissued by the Council of Agriculture, Executive Yuanor a photocopy of registration certificate for manufacturing of feedstuff issued by the Council ofAgriculture, Executive Yuan, Taipei or Kaohsiung City Government is required. (the importer who mayuse the registration certificate for manufacturing offeedstuff in applying for importation of feedstuff is limited to the manufacturer of feedstuff, who will usethe feedstuff as materials by himself). (2) For importation of feedstuff additives, a photocopy ofregistration certificate for importation of feedstuffadditives issued by the Council of Agriculture,Executive Yuan is required. (The above mentioned

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()

feedstuff and feedstuff additives should be limited to those duly announced by the Council of Agriculture, Executive Yuan). (3) For non-certificate holder, they shall submit an application for importation together with an authorization documentation issued by the owner of such a certificate or a stamp on the photocopy of the said certificate indicating that authorization to use the relevant certificate has been granted. (4) If the imported goods are samples or gifts, an approval from the Council of Agriculture, Executive Yuan, Taipei or Kaohsiung City Government is required.

405 ()

()

()

For importation of pesticides: (1) A photocopy ofpesticide (import) license and a license for dealing in pesticides issued by the Council of Agriculture,Executive Yuan are required. (2) Application for import of technical grade pesticides is limited to pesticide manufacturers. The applicant shall presentboth licenses for manufacturing pesticides and technical grade pesticides. (3) Non-licensed importers shall submit an application together with anauthorization documentation issued by the owner ofsuch a license or a stamp on the photocopy ofpesticide license indicating that authorization to use the relevant license has been granted.

406 (1)

(2)

For importation of veterinary medicines (including raw material pharmaceutical products, pharmaceutical products and biological products): (1) a) A photocopy of veterinary medicine import license issued by the Council of Agriculture, Executive Yuan (Non-licensed importers shall submit an application together with an authorization documentation issued by the owner of such a license or a photocopy of the medicine license with a stamp indicating that authorization to use the license has been granted) and a photocopy of a veterinary drug dealers license are required, or b) a "Notice For Importing Raw (Bulk) Material Limited to The Veterinary Drug Manufacturer Self Use" issued by the Bureau of Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan, and a photocopy of a license for manufacturing veterinary drug containing the pharmaceutical products are required. (2) If the imported goods are samples or gifts, a "Notice for Importing Veterinary Medicines Samples" issued by the Bureau of

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Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan is required.

442

Approval from the Fishery Administration, Council ofAgriculture, Executive Yuan is required.

451

Importers of rice are required to attach a photocopy ofan approval permit, a registered food dealers certificate, or a food manufactures license issued by the Council of Agriculture, Executive Yuan.

462

5

Imported Scotch whisky shall be taxed and released upon presentation of a"certificate of age and origin for Scotch whisky:(C&E 94J)"issued by the Customs of the United Kingdom of Great Britain and Northern Ireland. Provided that the importation is for personal use and the quantity does not exceed 5 liters, the above mentioned C&E 94J certificate is waived.

463

5 1,000 125 55

1. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry ofFinance is required. Provided that the importation isfor gifts, self-consumption or exhibitions and the quantity does not exceed the following, the above mentioned documents are not required: (1) Tobacco:1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco. (2) Alcoholic beverage: 5 liters. 2. Forimportation of tobacco products to repackage, the usage should be specified during customs clearance, and the certificate of origin issued by the governmentor chambers of commerce authorized by the government of the country of production is required.

465

Importers are required to have one of the following documents: (1) certificate of origin issued by eitherthe government of the country of origin or its authorized unit; (2) a document in lieu of certificateof origin from the country of origin that has been negotiated between the country of origin and our country and publicly announced by the Bureau ofForeign Trade.

467

For importation of undenatured ethyl alcohol to be used by a business other than one registered for the manufacture of alcoholic beverages and medicatedalcohol, an approval from the Industrial DevelopmentBureau, Ministry of Economic Affairs is required. For importation of undenatured ethyl alcohol to be used

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by a business registered for the manufacture ofalcohol and medicated alcohol, an approval from Ministry of Finance is required. For importation ofundenatured ethyl alcohol to be used by military authority, military school, or military hospital, an approval from the Ministry of National Defense is required.

501 Approval from the Department of Health, Executive Yuan is required.

502

For importing dry goods: (1) A photocopy of business license for dealing with Chinese raw medicine (or pharmaceutical manufacturing license issued by the Department of Health, Executive Yuan) is required. (2) Commodity description shall indicate Chinese raw medicine and the specific name in Chinese. The above regulations do not apply to importing non-dry goods.

503

Importation of drugs (including pharmaceutical products, active pharmaceutical ingredients, diagnostics and biological products) for human use requires either of the following: (1) a photocopy ofthe drug (import) license issued by the Department ofHealth, Executive Yuan together with a photocopy ofthe license of the pharmaceutical firm; or (2) an approval issued by the Department of Health..

504

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 Department of Health, Executive Yuan 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 . (2) If the medical devices being imported are dangerous, then besides the photocopy of the medical device pre-marketing license and the license number declared and listed in the import declaration, an approval of the medical institutions/facilities procurement from the Department of Health is also required. 2. Importation of medical devices which are not for human use are exempted from the above regulations.

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505 ()()

()

Importation of traditional Chinese drugs (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 Department of Health, Executive Yuan together with a photocopy of the license of the pharmaceutical firm; or (2) an approval issued by the Committee on Chinese Medicine and Pharmacy, Department ofHealth, Executive Yuan.

506

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

ff

f

the drug (import) license issued by the Department oHealth, Executive Yuan together with a photocopy othe license of the pharmaceutical firm; or (2) an approval issued by the Department oHealth.(3)Importation of drugs (including pharmaceutical products, active pharmaceutical ingredients, diagnostics and biological products) for research or experimental study use, an approval ( having the special 14 codes on the import application ) issued by the Department of Health, Executive Yuan is required for customs clearance.

507 ()()

()

(1) For importation of medicated cosmetics or cosmetic colors, a photocopy of license issued by the Department of Health, Executive Yuan is required. (2) Non-licensed importers shall submit an application together with an authorization document issued by the owner of such a license or a photocopy of the said license with a stamp indicating that authorization to use this photocopy has been granted. (3) If the imported goods are samples or gifts, an approval letter issued by the Department of Health, Executive Yuan is required.

508

For importation of food additives: (1) If the petitioned food additive (excluding flavorings) is a single chemical enlist in the current "Scope and Application Standards of Food Additives", a photocopy of the food additives license issued by the Department ofHealth, Executive Yuan is required. (2) If the imported goods are samples or gifts, a "Notice for Importing Food (Additives) Samples" issued by the Department of Health, Executive Yuan is required.

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509 () 503 ()

508

(1) For importation of medicine, it is governed by the regulation of "503". (2) For importation of food additives, it is governed by the regulation of "508".

511

For importation of foods in capsule or tablet form, a written approval from the Department of Health, Executive Yuan is required. (This approval should be used exclusively by the owner himself and authorization for use by others is prohibited.) If the imported goods are samples or gifts, a "Notice for Food (Additives) Samples Import Approval" issued by the Department of Health, Executive Yuan is required.

513 () 502 ()

502

(1) Importation of Chinese raw medicine shall comply with the regulation of "502". (2) Importation ofcommodity not to be used as Chinese medicine shall be exempted from complying with the regulation of"502", but a clear indication that the commodity is "not to be used as Chinese medicine" is required.

522

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, Department ofHealth, Executive Yuan is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs.

526 3002 3006

DHM99999999999

(1) Importing reagents and prepared reagents for diagnostic use, whether on a backing or not, and other than those of heading No.30.02 or 30.06, should provide an approval document issued by the Health, Executive Yuan. (2) Importing reagents for research use, or experiment use, or not for human use, should list the special code DHM99999999999 on the Import Declaration and is exempted from the above regulations.

550

Approval from the Environmental Protection Administration, Executive Yuan is required.

551

Notice of approval from the Environment Protection Administration, Executive Yuan or the responsible agency at the municipal and county (or city) governments is required.

552

For importation of environment medicines (including technical grade environment medicines, environment medicines products): (1)(a) A photocopy of an

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environment medicine import license issued by the Environmental Protection Administration, Executive Yuan, is required. Non-licensed importers shall submit an application together with an authorization documentation issued by the owner of such a license or photocopy of an environment sanitation medicine license with a stamp indicating that authorization touse it has been granted. (b) A photocopy of a license for dealing in environment medicines is required. But if the technical grade environment medicines are imported by a manufacturer, the manufacturer may submit a photocopy of a license for the manufacture of environment medicines containing the said components, or (2) an approval issued by the Environmental Protection Administration, Executive Yuan, is required, if the imported goods are samples provided exclusively for experimental research, educational demonstrations, special control projects, or for license application.

553

For importation of toxic chemicals, a completed delivery form which has been approved by the government authority of the importing country in charge of environmental protection is required for customs clearance; but if the imports are not controlled items announced by the Environmental Protection Administration (EPA), a certificate of no control issued by the EPA is required for customs clearance.

554

30

(1) To import dry cell batteries, the dry cell battery mercury concentration confirmation document issued by EPA is required. (2)If the amount of batteries imported for laboratory testing is under 30, an EPA permission letter is required

555 7.1kw HCFC-22

Importing window-type air conditioners (including split-type) with a cooling capacity below 7.1kw and using HCFC-22 as a refrigerant should provide an approval document issued by the Environment Protection Administration, Executive Yuan.

581

Approval from the Atomic Energy Council, Executive Yuan is required.

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601

For importing aircraft (included ground flying trainers), documentations are required as following: 1. Importing aircraft for military use requires approval from the Ministry of National Defense. 2. Importing national aircraft other than those for military use (e.g. customs, aerial surveillance, aerial photography, aerial survey, coast guard, fire fighting, police services, etc.) requires permit or approval for purchase or import issued by authority-in-charge, however, the applicant is limited to the central government agency higher than (including) the second level under ministries or committees. 3. Importing aircraft for civil use, the application should be first submitted to the authority-in-charge as listed below for approval and referring to the Civil Aeronautics Administration, Ministry of Transportation and Communication (MOTC). (List: 1. Importers: (1) Civil air transport enterprise (2) General aviation enterprise, the authority-in-charge is Civil Aeronautics Administration, Ministry of Transportation and Communications. 2. Importers: (1) Airport ground service provider (2) Aircraft repair and maintenance services provider (holding a certificate of aircraft repair and maintenance factory issued by the Civil Aeronautics Administration) (3) Aviation training organization (4) individual or juridical person, the authority-in-charge is Ministry of Transportation and Communications. 3. Importers: (1) Other aeronautical repair and maintenance services provider (2) Aerospace research and development institute and manufacture, the authority-in-charge is Ministry ofEconomic Affairs. 4. Importers: Public or private school, the authority-in-charge is Ministry ofEducation.)

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Importer Authority-in-charge for inspection1. Civil air transport enterprise 2. General aviation enterprise

Civil Aeronautics Administration, Ministry of Transportation and Communications

3. Airport ground service provider 4. Aircraft repair and maintenance services provider (holding a certificate of aircraft repair and maintenance factory issued by the Civil Aeronautics Administration) 5. Aviation training organization

Ministry of Transportation and Communications

6. Other aeronautical repair and maintenance services provider7. Aerospace research and development institute and manufacture

Ministry of Economic Affairs

8. Public or private school Ministry of Education

9. Individual or juridical person Ministry of Transportation and Communications

Attached list for Import Regulation Code No. 601:

601

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602

(1) The import of controlled telecommunications radio frequency devices shall be released by the customs against the import permit issued by the National Communications Commission (NCC), but those imports for military use shall be released by the customs against the import permit issued by the Ministry of National Defense. (2) The import ofnon-controlled telecommunications radio frequency devices may be released by the customs without the above import permit, whether for military use or not. (3) The Telecommunications Terminal Equipment (TTE) and Low-power Radio-frequency Devices (LP) which have been granted approval certificate or Declaration of Conformity (DoC) certificate by the NCC or the Regulatory Certification Bodies (RCBs) may exempt from application of import permit. But those imports shall be released by the customs against TTE approval certificate, TTE DoC certificate, LP approval certificate or LP DoC certificate issued by the NCC or the RCBs. (Note: The import permit issued by the Directorate of General Telecommunications (DGT) is also valid under this regulation.)

606 20 50

20 50

()

For importation of vessels/ships: (1) For propelled vessels over 20 gross tonnages or non-propelled vessels over 50 gross tonnages, an approval from the Ministry of Transportation and Communication (M.O.T.C.) is required. (2) For propelled ships under 20 gross tonnages or non-propelled ships under 50 gross tonnages, the application enclosed with the essential documentation, should firstly be submitted for inspection by competent authorities as follows and be relayed to M.O.T.C. for final approval: 1. For importation of ships, which sail at sea, should be inspected by the competent authorities in charge ofcommercial and fishing ports. 2. For importation ofships, which sail in inland water, should be inspected by the competent authorities for inland water or the local government. 3. Excluding vessels only designed for pleasure or sports.

608

Steering wheel must located at the left side of the car, but others also be valid if granted by professional institution VSCC authorized by MOTC from import date of 2011/4/15 to 2015/12/31.

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641 Approval from the Ministry of National Defense is required.

801 () 405 () 406

()

404 ()

552

() 553

(1) Importation of pesticides is governed by the regulation of "405". (2) Importation of veterinary medicines is governed by the regulation of "406". (3) Importation of feedstuff additives is governed by the regulation of "404". (4) Importation of environment sanitation medicines is governed by the regulation of"552". (5) Importation of toxic chemicals is governed by the regulation of "553". 6Importation ofcommodity 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 pesticides, veterinary medicines, feedstuff additives, environment sanitation medicines and toxic chemicals" is required.

802 () 503 ()

406

(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".

803 () 504 ()

581 ()

602

(1) Importation of medical equipment is governed by the regulation of "504". (2) Importation of equipment with radiation functions is governed by the regulation of "581". (3) Importation of low-frequency, high-frequency, ultrasonic and ultra-short wave equipment is governed by the regulation of "602".

804 503

504 406

(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation ofmedical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".

805 () 405 ()

553

(1) Importation of pesticides is governed by the regulation of "405". (2) Importation of toxic chemicals is governed by the regulation of "553".

806 503

406 404 508

(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation ofveterinary medicines is governed by the regulation of"406".(3) Importation of feedstuff or feedstuffadditives is governed by the regulation of "404".(4)Importation of food additives is governed by the

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504 regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".

807 () 501 ()

406

(1) Importation of medicines for human use is governed by the regulation of "501". (2) Importation of veterinary medicines is governed by the regulation of "406".

808 506

406

(1) Importation of medicines for human use is governed by the regulation of"506".(2) Importation ofveterinary medicines is governed by the regulation of"406".

809 506

406 404 508 504

(1) Importation of medicines for human use is governed by the regulation of"506".(2)Importation ofveterinary medicines is governed by the regulation of"406".(3) Importation of feedstuff or feedstuffadditives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".

810 () 503 ()

552 () 406 553

(1) Importation of medicines for human use is governed by the regulation of "503". (2) Importation of environment sanitation medicines is governed by the regulation of "552". (3) Importation of veterinary medicines is governed by the regulation of "406". (4) Importation of toxic chemicals is governed by the regulation of "553". 5Importation 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, environment sanitation medicines, veterinary medicines and toxic chemicals" is required.

811 () 522 503

(1) Importation of controlled drugs is governed by the regulation of 522. (2) Importation of medicines for human use is governed by the regulation of 503.

812 () 522 503

406

(1) Importation of controlled drugs is governed by the regulation of 522. (2) Importation of medicines for human use is governed by the regulation of 503. (3) Importation of veterinary medicines is governed by the regulation of 406.

813 () 522 501

406

(1) Importation of controlled drugs is governed by the regulation of 522. (2) Importation of medicines for human use is governed by the regulation of 501. (3) Importation of veterinary medicines is governed by the regulation of 406.

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814 505

406

(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".

815 504

406

(1) Importation of medical equipment is governed by the regulation of "504". (2) Importation of veterinarymedicines is governed by the regulation of "406".

816 503

406 504

(1) Importation of medicines for human use is governed by the regulation of "503". (2) Importaition of veterinary medicines is governed by the regulation of "406". (3) Importation of medical equipment is governed by the regulation of "504".

817 506

406 504 501

(1) Importation of medicines for human use is governed by the regulation of "506". (2) Importaition of veterinary medicines is governed by the regulation of "406". (3) Importation of medical equipment is governed by the regulation of "504".(4) Importation of infectious biological materials for experimental study is governed by the regulation of "501".

820 503

504 552 406

553

(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 environment sanitation medicines is governed by the regulation of"552".(4) Importation of veterinary medicines is governed by the regulation of "406". (5) Importationof toxic chemicals is governed by the regulation of"553".(6)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, environment sanitation medicines, veterinary medicines and toxic chemicals" is required.

A01

Importation of feeds shall be made in accordance with the Feed Control Act Article 20 , Article 22 and "Guideline for Inspection of Feed Imported" promulgated by the Council of Agriculture ofExecutive Yuan. The importer shall apply for inspection to the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.

B01

Importation shall be subject to the prescription set forth in the Table of Commodities Subject to Legal Animal & Plant Quarantine compiled by the Bureauof Animal and Plant Health Inspection and Quarantine

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Council of Agriculture, Executive Yuan. C01

Items subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection,Ministry of Economic Affairs.

C02

Some of the commodities under this item subject to legal import inspection announced by the Bureau ofStandards, Metrology and Inspection, Ministry ofEconomic Affairs.

F01

Importation of foods shall follow the "Regulations for Inspection of imported Food and Food-relevant produces" promulgated by the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Food and Drug Administration, Department of Health, Executive Yuan (FDA)..(Contact Food and Department Administration, Department of Health, Executive Yuan (FDA) for related inspection of food imports requirements.)

F02

Importation of foods or the products containing foods under this item shall follow the "Regulations for Inspection of imported Food and Food-relevant products" promulgated by the Department of Health, Executive Yuan. The importer shall apply for inspection to the Food and Drug Administration, Department of Health, Executive Yuan (FDA).(Pleas contact FDA for relevant requirements of food imports .)

MP1

MXX

MXX

(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 ofMainland China Origin Commodities". (2)Importation of items on the "Consolidated List ofConditional Import Items of Mainland China Originand Regulations Governing Import of Mainland China Origin Commodities" with "MXX" coderequires Import Permit issued by the BOFT;Importation of items without "MXX" code shall be subject to the general code of import permit issuance.

MWO Importation of Mainland China products is prohibited.

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WO1

Importation of alcohol shall be made in accordance with "Regulations Governing the Inspection ofImported Alcohol" jointly promulgated by the Ministry of Finance and the Department of Health, Executive Yuan. The importer shall apply for inspection to the Ministry of Finance.

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3. Other Relevant Import Regulations

1. The animals of which import is prohibited as

announced by the Council of Agriculture, Executive Yuan under Animal Protection Law are subject to import control.

CCC

2. The importation of any of the following products shall be made in accordance with the requirements listed below regardless of their CCC codes. In violation of the regulationthe importer shall bear any derived legal responsibility:

(1) Fertilizers as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "403".

(2) Feedstuff and feedstuff additives as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "404".

(3) Pesticides as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "405".

(4) Veterinary medicines as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "406".

(5) Drugs for human use: the importation shall be made in accordance with the import regulation coded as "501" or "503".

(6) Medical devices as prescribed by the Department of Health of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "504".

(7) Medicated cosmetics or cosmetic colors: the importation shall be made in accordance with the import regulation coded as "507".

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(8) Food additives as prescribed by the Department of Health of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "508".

(9) Foods in capsule or tablet form: the importation shall be made in accordance with the import regulation coded as "511".

(10)Environmental agents: the importation shall be made in accordance with the import regulation coded as "552".

(11)Toxic chemicals as prescribed by the Environ-mental Protection Administration of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "553".

(12)Controlled drugs as prescribed by the Executive Yuan: the importation shall be made in accordance with the import regulation coded as"522".

551

(13)Importation of hazardous wastes and general industrial wastes designated by the Environmental Protection Administration, Executive Yuan shall be made in accordance with the regulation of"551"

3. Commodities under import regulation code 402(seeds), code 403 (fertilizers), code 404 (feedstuffsand feedstuff additives), code 405 (pesticides),code 406 (veterinary medicine), code 502 (Chineseraw medicine), code 503 (medicine for human consumption), code 504 (medical device), code507(cosmetics), code 508 (food additives), code552 (environment sanitation medicine) and code553 (toxic chemicals) may be imported with a photocopy of the approval documents orregistration certificates issued by the relevant competent authorities, upon which the importers shall indicated that "the said photocopy is a

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genuine copy of the original", and the company chops of the importers as well as the responsible persons shall be affixed.

CCC 6162

6117 6217

4. The regulation of marking the correct country of origin on certain textile imports is referred to the followings:

(1) All textile products listed in Chapter 61 and 62 (except 6117 and 6217) of the C.C.C. shall, upon importation, bear on each such product an accurate country of origin marking, failing which, it shall be denied customs clearance.

(2) The country of origin marking described above shall be both conspicuously and firmly affixed onto the product itself.

(1)

(2)

5. For importation of yachts (including the floating equipment, such as watercraft), the owner or the vessel shall comply with the "Rules for Managing Yachts" Promulgated by Ministry of Transportation and Communications: (1) The proposed docking and entry/exit location, port and small fishing port of yachts must be approved by the regulatory agencies. (2) Inspection, measurement, registra-tion, license or registration and certification of yachts shall be governed by the Law of Ship, the Low of Ship Registry and other relevant regulations based on gross tonnage and managed by the competent authorities.

602

6. Imports of controlled radio frequency-devices announced by the Ministry of Transportation and Communications (MOTC) shall be responsibility to submit documentation for frequency specifica-tion. The importation shall be made in accordance with the import regulation coded as 602, the importation shall bear any legal responsibility in violation of the declaration requirements.

Seco

7. Imported spirits of Seco shall be released upon presentation of the certificate of origin issued by the Viceministry of Foreign Trade, Ministry of Trade and Industries, Republic of Panama.

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4407

CCA

CCA

,,

8. An importer of wood under Heading 4407 that contains chromated copper arsenate (CCA) shall submit the Registration Document of Wood Containing Chromated Copper Arsenate (CCA)issued by the Environmental Protection Administration, Executive Yuan. The importer shall bear legal responsibility for any violation of the declaration requirements.

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B. Export Regulations

1. Users Guide

1.

1. The exportation of commodities shall be made in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Export of Commodities, the List of Commodities Subject to Export Restriction and the List of Commodities Assisted by Customs for Export Examination. For commodities exported to Mainland China, the exportation shall be made in accordance with the Regulations Governing Permission of Trade between Taiwan Area and Mainland Area; the exportation of strategic high-tech commodities shall be made in accordance with the Regulations Governing Export and Import of Strategic High-Tech Commodities.

2.

2. According to the Foreign Trade Act, commodities are generally allowed to be exported freely. Whilethe international treaties, trade agreements, national defense, social security, culture protection, hygiene, environmental or ecology conservation requiresrestriction on export, the Negative List shall beapplied. For implementation of the Negative List system, the "List of Commodities Subject to export Restriction" and the List of Commodities Assisted by Customs for Export Examination are established.

3.

(1)

3. For the commodities in the List of Commodities Subject to Export Restriction, exports are subject to two kinds of regulations:

(1) Commodities subject to export control: Commodities cannot be exported unless the Bureau of Foreign Trade (hereinafter referred as the "BOFT") grants export permits to them.

(2)

(2) Commodities can only be exported subject to certain conditions. Exporters of these commodities shall comply with the requirements prescribed in the List (e.g., obtaining consent letters issued by the relevant authorities), and cannot export these commodities, unless the BOFT issuing the export permits.

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4.

4. For the commodities not in the "List ofCommodities Subject to Export Restriction", exports are not subject to any export restriction, and no export permits are required. Exporters can apply for customs clearance for these commodities directly. Although these commodities are not subject to export regulation, some of them are subject to the requirements imposed by other laws or decrees for regulating purposes, such as the requirements for certificates, market licenses, or supervisory approval granted by the relevant competent authorities. Such commodities and the requirements are compiled into the "List ofCommodities Assisted by Customs for Export Examination", and the Customs assist to examine the conformity of these commodities to the listed requirements. Unless these commodities comply with the export requirement set forth in such List, the Customs will not approve the clearance.

5.

53 54

5. For the convenience of the public to check the relevant export regulations, most regulations have been compiled into three numerical digit codes and put under the CCC (Commodity Classification ofthe Republic of China) code. As to the other regulations not suitable to be listed this way, please check with the Other Relevant Export Regulations on pages 53 to 54.

6.

6. The registered exporting /importing firms exporting the commodities in the "List of Commodities Subject to Export Restriction" shall apply for export permits in accordance with the export regulations contained therein. Except for the strategic high-tech commodities, the registered exporting/importing firms exporting the commodities not in the "List of Commodities Subject to Export Restriction" may apply for customs clearance directly without applying for any export permit, but shall meet the requirements set forth in the "List of Commodities Assisted by Customs for Export Examination" if the commodities belong therein.

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7.

7. To export the strategic high-tech commodities, the exporters shall apply the export permits accordingto the "Regulations Governing Export and Import ofStrategic High-Tech Commodities" in advance. Ifthe said commodities also belong to the "List ofcommodities subject to Export Restriction" or the "List of Commodities Assisted by Customs for Export Examination", the exporters should also follow the regulations prescribed in the precedingtwo lists, but general export permit is not required additionally.

8.

FOB

8. Exporters (including individuals) who are not registered exporting/ importing firms shall apply to BOFT for export permits when exporting any commodity not in the "List of Commodities Subject to Export Restriction". However, when the FOB price of the commodities less than equal to US$20,000 or its equivalent, the exportation can be exempt from such licensing requirement; if the commodity belongs to the "List of Commodities Assisted by Customs for Export Examination", its exportation still needs to follow the regulations set out in that list.

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()

2. Instruction of Export Regulation Codes

() Export permitted (free from licensing)

111 Export controlled (licensed by the Bureau of Foreign Trade.)

112 11 1 3 31

Export controlled from 1st Nov. each year to 31 March next year.

121 Export permitted (licensed by the Bureau of Foreign Trade.)

236

It is necessary to submit a Certificate for Optical Disk Manufacturing Implement Export issued by the Bureau of Foreign Trade, Ministry of Economic Affairs.

440

A Production Certificate of Exporting Farmed Eel issued by the Fisheries Administration, Council ofAgriculture, Executive Yuan is required.

441 Approval from the Council of Agriculture, Executive Yuan is required.

442 ()

()

(1) Exporters must attach a "Statistical Document" issued by either the Fisheries Administration,Council of Agriculture or the municipal / county (city) government under whose jurisdiction they belong. (2) Those who intend to re-export the product must attach a "Re-Export Certificate" issuedby the Fisheries Administration, Council ofAgriculture.

443

An approval from the Fisheries Administration,Council of Agriculture, Executive Yuan is required.

445

5

If the country of destination is Japan, approval fromthe Agriculture and Food Agency, under the Councilof Agriculture, Executive Yuan is required.Exportations consisting of frozen goods that weigh less than 5 Kilograms, and that are being shipped as sample products(for example, those marked"SAMPLE OF NO COMMERCIAL VALUE") are exempted from the above regulations.

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446

If the country of destination is Japan, approval from the Agriculture and Food Agency, under the Council of Agriculture, Executive Yuan is required. Exportations consisting of goods that weigh less than 13 Kilograms, and that are being shipped as sample products(for example, those marked "SAMPLE OF NO COMMERCIAL VALUE") are exempted from the above regulations.

447

(1) Approvals form the Agriculture and Food Agency

(A.F.A.), Council of Agriculture, Executive Yuan is

required while tea commodities above 2 kg being

exported to Japan. Unless the quantity of tea

commodities to be exported are less than 2 kg.(2) By

mail for exportation, in addition to declare directly

tea commodities at the Customs established in the post

offices of Keelung City, Taipei City, Taichung City,

Tainan City, Kaohsiung City by Chunghwa Post Co., Ltd.

It is also permitted to declare through the other

branch post offices of Chunghwa Post Co., Ltd. Unless

the quantity of tea commodities to be exported is less

than 2 kg.(3) The quantity less than 2 kg list above

indicated total weight of whole package of tea

commodities during customs clearance.

448

Importers of rice are required to attach a photocopy of an approval permit, a registered food dealer's certificate, or a food manufacture's license issued by the Council of Agriculture, Executive Yuan.

454

An approval from the Taiwan Regional Association of Frozen Vegetable and Fruit Manufacturers isrequired.

473

A photocopy of an oil export business registration certificate or a notice of approval from the Bureau ofEnergy, Ministry of Economic Affairs is required.

483 Approval from the Ministry of Economic Affairs is required.

486 The exporter should submit the original Certificate

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Kimberley Process issued by the designated authority in Taiwan.

488

I.Upon exporting any of these 12 categories of semi-conductor wafer fabricating equipment (i.e. chemical mechanical polishers, photo-resist strippers, photo-resist developers, rapid thermal processors, deposition apparatuses, cleaning equipment, dryers, electron microscopes, etchers, ion implanters, photo-resist coaters, and lithography equipment) the exporter shall apply for an export permit according to the following regulations, and shall also specify the size and the technical processing standards of the wafer in the export permit; the applicant is obligated to uphold all relevant laws and regulations. Violators shall bear all relevant legal responsibilities.(I) For equipment to be exported to Mainland China, those making such investments, shall submit investment documents approved by the Investment Commission, MOEA. Those engaging in trade exclusive of investment shall submit approval documents from the Industrial Development Bureau, MOEA. As for equipment to be exported to areas outside Mainland China, an affidavit assuring that the equipment will not be resold to Mainland China shall be attached as well. (II) As for imported equipment to be re-exported, the import declaration document issued by the customs of the original port of entry shall be attached. (III) For controlled strategic high-tech commodities, the exporter must apply for an Export Permit for Strategic High-tech Commodities and submit it with the aforementioned documents, and abide by the Regulations Governing Export and Import of Strategic High-tech Commodities. II. For exportation of products that do not belong to any of the 12 categories of semi-conductor wafer fabrication equipment listed above, an assessment report issued by the Department of Industrial Technology, MOEA, shall be attached. III. Semi-conductor wafer fabricating equipment that is transferred between bonded area and duty-levying area and Free Trade Zone does not require an export permit.

516 An approval from the Issue Department of the Central Bank of China is required.

522 For exportation of controlled drugs (including

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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, Department of Health, Executive Yuan is required. Exporter must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs.

523 (

)

For exportation of commodities under this item ofmedicines for human use, a photocopy of medicinepermit issued by the Department of Health, Executive Yuan is required. (For re-export of theimports, the photocopy of the medicine permit is not required)

524 ()

Approval from the Department of Health, Executive Yuan is required. (For re-export of the imports, the approval is not required)

525

(

)

For exportation commodities under this item ofmedicines for animal use, a certificate for export ofmedicines for animal use issued by the Council ofAgriculture, Executive Yuan is required. (For re-export of the imports, the certificate is not required)

531

Notice of approval from the EnvironmentalProtection Administration, Executive Yuan, or the responsible agency at the municipal and county (orcity) governments is required.

532

The goods can only be exported to: (1) a party to the Montreal Protocol, or (2) one of the countries orterritories which are in compliance with the MontrealProtocol and obtain permission granted by Environmental Protection Administration, ExecutiveYuan.

533

For exportation of toxic chemicals, a completeddelivery form which has been approved by the local government authority in charge of environmental protection is required for customs clearance; but ifthe exports are not controlled items announced by the Environmental Protection Administration (EPA), acertificate of no control issued by the EPA is requiredfor customs clearance.

541 Approval from the Atomic Energy Council,

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Executive Yuan, is required.

550

Approval from the Environmental Protection Administration, Executive Yuan is required.

551

An approval from the National Police Administration, Ministry of the Interior is required. ifthe exported goods are for military authority use, then an approval from the Ministry of National Defense is required.

552

An approval from the local city or county police administration is required.

571

(1) It is necessary to submit a copyright inspection certificate issued by the Intellectual Property Office (IPO), Ministry of Economic Affairs, this requirement also applies to recorded CD-ROMs ofmovie, video program or broadcast television program. (2)The certificate is not required for the re-export ofgoods, nor for the export of items in nominal amounts for personal use, regardless of category.

572

For exportation of cinema film, either positive or negative, a document of approval issued by GIO is required , but if the exports are educational films, a certificate of no control issued by GIO is required for customs clearance.

574 Mask-ROM

C2C3

1. Exports of Mask-ROM chips, except for re-export ofthe imports, should bear chip marking. 2. Prior to customs clearance, the exporter should submit a photocopy of chip marking registration certificate issued by an agency approved by the Intellectual Property Office, MOEA and should declare clearly the CCC code and description of goods as well as the registration certificate number on the export declaration. The customs will classify the applications as "document checking required (Channel-2)" or"physical examination required (Channel-3)" forclearance. In case of violation of the above regulation of declaration, the exporter shall bear any derived legal responsibility. 3. Exporters on the list of registeredmanufacturers /traders provided by the Intellectual

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Property Office, MOEA are not required to submit a photocopy of chip marking registration certificate.

801 523

525

1Exportation of medicines for human use is governed by the regulation of "523". (2) Exportation ofveterinary medicines is governed by the regulation of"525".

802 ()522()523

(1) Exportation of controlled drugs is governed by the regulation of 522. (2) Exportation of medicines forhuman use is governed by the regulation of 523.

803 ()522()

523()

525

(1) Exportation of controlled drugs is governed by the regulation of 522. (2) Exportation of medicines forhuman use is governed by the regulation of 523. (3) Exportation of veterinary medicines is governed by the regulation of 525.

804 523

525

(1) Exportation of medicines for human use is governed by the regulation of "523". (2) Exportation of veterinary medicines is governed by the regulation of "525".

805441533

(1) Exportation of pesticides is governed by the regulation of "441". (2) Exportation of toxic chemicals is governed by the regulation of "533".

806523525

524

(1) Exportation of medicines for human use is governed by the regulation of "523". (2) Exportation of veterinary medicines is governed by the regulation of "525". (3) Exportation of infectious biological materials for experimental study is governed by the regulation of "524".

S01

Exporters export/re-export goods of the Sensitive Commodity List to North Korea and Iran shall file an application for strategic high-tech commodities exportpermit to the BOFT or a government authority (agency) appointed by the Ministry of Economic Affairs.

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3. Other Relevant Export Regulations

1. The animals of which export is prohibited as announced by the Council of Agriculture, Executive Yuan under Animal Protection Law are subject to export control.

CCC

441

522

531

531

533

2. The exportation of any of the following products shall be made in accordance with the requirements listed below regardless of their CCC codes. Violators shall bear any derived legal responsibility. (1) Exportation of pesticides announced by the Council of

Agriculture, Executive Yuan as prohibited items shall be made in accordance with the regulation of 441.

(2) Exportation of controlled drugs announced by the Executive Yuan as subject to control shall be made in accordance with the regulation of 522.

(3) Exportation of environmental agents announced by