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There are three columns of import tax rate and I would like to know which one shall apply on my imported commodity.

The application of three columns depends on the country of origin of imported goods

Column 1     

WTO members or countries or areas that have reciprocal treatments with R.O.C .(Taiwan)

Column 2      

Least developed countries, developing countries or countries or areas that have signed FTA or Economic Cooperation Agreement with R.O.C. (Taiwan)
Column 3 No suitable rate in the fisrt and second columns for imported goods, the rate in the third column shall apply.


Contact point:
Subsection I, Import Classification & Valuation Section I , Clearance Division I 
Address: 2F, No. 3, Jiexing 1st St., Gushan Dist., Kaohsiung City 804202, Taiwan (R.O.C.)
Tel: (07) 562-8350

Issued:Information Management Office Release date:2021-05-19 Click times:392