ECFA早收清单台湾方面减让税号对照大陆方面税号

ECFA早收清單台灣方面減讓稅號對照大陸方面稅號(2014-2014對照表),,,,,,,,,,

台灣方面,,,,,大陸方面,,,,,備註

序號,稅號,中文貨名(簡稱),英文貨名(簡稱),稅率(%),EX,稅號,中文貨名(簡稱),英文貨名(簡稱),稅率(%),

1,27079100,雜酚油,Creosoteoils,1,,27079100,雜酚油,Creosoteoils,7,

2,27101941,燃料油，溫度１５℃，比重超過０．９３,"Fueloil,at15degreesC,over0.93specificgravity",5,EX,27101922,5-7号燃料油,FueloilsNo.5-No.7,6,

,,,,,EX,27101929,其他柴油及其它燃料油,"Dieseloils&preparationsthereofandotherfueloils,nes",6,"不包括噴射機用煤油型燃油、其他汽渦輪機或噴射機引擎用煤油型燃油、煤油、柴油,溫度在１５℃比重超過0.85,但不高於0.90之間、其他柴油、其他燃料油(因台灣方面27101911、27101919、27101920、27101931、27101939、27101949未列入早收清單)"

3,27111990,其他液化碳化氫（烴）,Otherliquefiedgaseshydrocarbons,5,,27111910,直接灌注香菸打火機及類似打火器的燃料其包裝容器的容量超過300立方厘米,Liquidorliquefied-gasfuelincontainerofakindusedforfillingorrefillingcigaretteorsimilarlightersandofacapacityexceeding300cm3,10,

,,,,,EX,27111990,其他液化石油氣及類氣,"Liquefiedpetroleumgases&gaseoushydrocarbons,nes",3,不包括液化石油氣(混合異化丙丁烷)(因台灣方面27111910未列入早收清單)

4,27131200,石油焦，已煅燒,"Petroleumcoke,calcined",1,,27131210,硫的重量百分比小於0.8%的已煆燒石油焦,Calcinedpetroleumcokecontainingbyweightlessthan0.8%ofsulphur,3,

,,,,,,27131290,已煆燒石油焦,Othercalcinedpetrolemcoke,3,

5,28030010,碳烟,Carbonblack,2.5,EX,28030000,碳（碳黑及其他稅號未列名的其他形狀的碳）,"Carbon(carbonblacksandotherformsofcarbon,nes)",5.5,不包括其他碳(因台灣方面28030090未列入早收清單)

6,28121010,三氯化磷,Phosphorustrichloride,5,,28121043,三氯化磷,Phosphorustrichloride,5.5,

7,28151200,氫氧化鈉水溶液（鹹水或液碱）,"Sodiumhydroxide,inaqueoussolution(sodalyeorliquidsoda)",2.5,,28151200,氫氧化鈉水溶液及液體燒鹼,"Sodiumhydroxide,inaqueoussolution(sodalyeorliquidsoda)",8,

8,28161010,氫氧化鎂,Magnesiumhydroxide,5,EX,28161000,氫氧化鎂及過氧化鎂,Hydroxideandperoxideofmagnesium,5.5,不包括過氧化鎂(因台灣方面28161020未列入早收清單)

9,28230090,其他氧化鈦,Othertitaniumoxides,2,EX,28230000,鈦的氧化物,Titaniumoxides,5.5,不包括粗製二氧化鈦粒(因台灣方面28230010未列入早收清單)

10,28258000,氧化銻,Antimonyoxides,2.5,,28258000,銻的氧化物,Antimonyoxides,5.5,

11,28273990,其他金屬氯化物（氯化鈉歸列第２５０１節）,Othermetalchlorides(sodiumchlorideclassifiedinheading25.01),3.4,,28273910,氯化鋰,Lithiumchloride,5.5,

,,,,,,28273930,氯化鈷,Cobaltchloride,5.5,

,,,,,EX,28273990,其他未列名氯化物,"Chlorides,nes",5.5,不包括三氯化鈦、錫之氯化物、鋇之氯化物、鐵之氯化物(因台灣方面28273910、28273920、28273930、28273940未列入早收清單)

12,28332400,鎳之硫酸鹽,Sulphatesofnickel,2.7,,28332400,鎳的硫酸鹽,Sulphatesofnickel,5.5,

13,28352500,磷酸氫鈣（磷酸二鈣）,"Calciumhydrogenorthophosphate(""dicalciumphosphate"")",5,,28352510,飼料級的正磷酸氫鈣(磷酸二鈣),"Calciumhydrogenorthophosphate(""dicalciumphosphate""),feedgrade",5.5,

,,,,,,28352520,食品級的正磷酸氫鈣(磷酸二鈣),"Calciumhydrogenorthophosphate(""dicalciumphosphate""),foodgrade",5.5,

,,,,,,28352590,其他正磷酸氫鈣(磷酸二鈣),"OtherCalciumhydrogenorthophosphate(""dicalciumphosphate"")",5.5,

14,28362010,晶鹼,Sodacrystal(washingsoda),5.5,EX,28362000,碳酸鈉(純鹼),Disodiumcarbonate,5.5,台灣方面2836.20目下所有稅號均列入早收清單

15,28362090,碳酸納（純鹼）,Disodiumcarbonate,3.5,EX,28362000,碳酸鈉(純鹼),Disodiumcarbonate,5.5,

16,28419090,其他氧金屬或過氧金屬酸鹽,Othersaltsofoxometallicorperoxometallicacids,5,EX,28419000,其他金屬酸鹽及過金屬酸鹽,"Saltsofoxometallicorperoxometallicacids,nes",5.5,不包括鈦酸鋇、亞鐵酸鹽及鐵酸鹽、鋁酸鹽(因台灣方面28419010、28419020、28419030未列入早收清單)

17,29033990,其他非環烴之氟化、溴化或碘化衍生物,"Otherfluorinated,brominatedoriodinatedderivativesofacyclichydrocarbons",5,,29033910,"1,1,3,3,3-五氟-2三氟甲基-1丙烯(全氟異丁烯;八氟異丁烯)","1,1,3,3,3-Pentafluoro-2-trifluromethyl-1-propene(Perfluorolisobutylene,isobutyleneoctafluoride)",5.5,

,,,,,EX,29033990,其他無環烴的氟化、溴化或碘化衍生物,"Otherfluorinated,brominatedoriodinatedderivativesofacyclichydrocarbons",5.5,不包括三碘甲烷(因台灣方面29033910未列入早收清單)

18,29037100,二氟一氯甲烷,Chlorodifluoromethane,5.5,,29037100,一氯二氟甲烷,Chlorodifluoromethane,5.5,一、HS2012年版於29037增訂含有兩種或兩種以上不同鹵素的無環烴鹵化衍生物之專目，爰大陸方面2012年刪除29094910、29034920及29034990等，增訂29037100、29037200、29037300、29037400、29037500、29037910及29037990等。二、台灣方面亦配合HS2012年版修正稅則

,29037200,三氟二氯乙烷,Dichlorotrifluoroethanes,,,29037200,二氯三氟乙烷,Dichlorotrifluoroethanes,5.5,

,29037300,一氟二氯乙烷,Dichlorofluoroethanes,,,29037300,二氯一氟乙烷,Dichlorofluoroethanes,5.5,

,29037400,二氟一氯乙烷,Chlorodifluoroethanes,,,29037400,一氯二氟乙烷,Chlorodifluoroethanes,5.5,

,29037500,五氟二氯丙烷,Dichloropentafluoropropanes,,,29037500,二氯五氟丙烷,Dichloropentafluoro-propanes,5.5,

,29037900,其他含二種或以上不同鹵素原子之非環烴鹵化衍生物,Otherhalogenatedderivativesofacyclichydrocarbonscontainingtwoormoredifferenthalogens,,,29037910,其他僅含氟和氯的甲烷、乙烷及丙烷的鹵化衍生物,"Methane,ethaneandpropanehalogenatedderivativesonlywithfluorineandchlorine,nes",5.5,

,,,,,,29037990,其他,Other,5.5,

19,29055990,其他非環醇之鹵化、磺化、硝化或亞硝化衍生物,"Otherhalogenated,sulphonated,nitratedornitrosatedderivativesofacyclicalcohols",2.5,EX,29055900,無環醇鹵化、磺化、硝化、或亞硝化的衍生物(乙氯維諾除外),"Halogenated,sulphonated,nitratedornitrosatedderivativesofacyclicalcohols,excl.ethchlorvynol",5.5,不包括單氯化甘油、二溴新戊醇(因台灣方面29055910、29055920未列入早收清單)

20,29094999,其他醚醇及其鹵化、磺化、硝化或亞硝化衍生物,"Otheretheralcoholsandtheirhalogenated,sulphonated,nitratedornitrosatedderivatives",5,,29094910,間苯氧基醇,m-Phenoxybenzalcohol,5.5,

,,,,,EX,29094990,其他醇醇及其鹵化、磺化、硝化、或亞硝化的衍生物,"Ether-alcoholsandtheirhalogenatd,sulphonated,nitratedornitrosatedderivatives,nes",5.5,不包括二丙二醇、癒瘡木酚甘油醚、其他醚醇及其鹵化、磺化、硝化或亞硝化衍生物香料用(因台灣方面29094212、29094920、29094991未列入早收清單)

21,29103000,１－氯－２，３－環氧丙烷,"1-Chloro-2,3-epoxypropane(epichlorohydrin)",1,,29103000,"1-氯-2,3-環氧丙烷(表氯醇)","1-Chloro-2,3-epoxypropane(epichlorohydrin)",5.5,

22,29124990,未列名醛醚、醛酚及具有其他氧官能基之醛,"Aldehyde-ethers,aldehyde-phenolsandaldehydeswithotheroxygenfunction",2.5,EX,29124990,其他醛醚、醛酚、其他含氧基的醛,"Aldehyde-ethers,aldehydephenolsandaldehydeswithotheroxygenfunction,nes",5.5,一、不包括香料酫(因台灣方面29124910未列入早收清單)。二、HS2012年版合併291230及291249為291249，爰亦不包括醛醇(因台灣方面29123000未列入早收清單，按陸方29124910之貨名即為醛醇)

23,29145000,酮酚及具有其他氧官能基之酮,Ketone-phenolsandketoneswithotheroxygenfunction,2.5,,29145011,覆盆子酮,Raspberryketone,5.5,

,,,,,,29145019,其他酮酚,OtherKetene-alcohols,5.5,

,,,,,,29145020,2-羥基-4-甲氧基二苯甲酮,2-Hydroxy-4-methoxybenzophenone,5.5,大陸方面2010年自29145090分列29145020

,,,,,,29145090,酮酚及含其他含氧基酮,Ketones-alcoholsandketoneswithotheroxygenfunction,5.5,

24,29151100,蟻酸（甲酸）,Formicacid,2.5,,29151100,甲酸,Formicacid,5.5,

25,29152100,醋酸（乙酸）,Aceticacid,1,,29152111,食品級冰乙酸(冰醋酸),"Aceticacid,glacialoffoodgrade",5.5,大陸方面2010年將29152110分列為29152111及29152119

,,,,,,29152119,其他冰乙酸(冰醋酸),"Aceticacid,glacial",5.5,

,,,,,,29152190,其他乙酸,"Aceticacid,(otherthanglacial)",5.5,

26,29153100,醋酸乙酯,Ethylacetate,2.5,,29153100,乙酸乙酯,Ethylacetate,5.5,

27,29153900,其他醋酸之酯類,Otherestersofaceticacid,2.5,,29153900,其他乙酸酯,"Estersofaceticacids,nes",5.5,

28,29159090,其他飽和非環一元羧酸及酸酐、鹵化物、過氧化物及過氧酸；其鹵化、磺化、硝化或亞硝化衍生物,"Othersaturatedacyclicmonocarboxylicacidsandtheiranhydrides,halides,peroxidesandperoxyacids;theirhalogenated,sulphonated,nitratedornitrosatedderivatives",4,EX,29159000,其他飽和無環一元羧酸及其酸酐,"Saturatedacyclicmonocarboxylicacidsandtheirhalogenatd,sulphonated,nitratedornitrosatedderivatives,nes",5.5,不包括2-乙基己酸、十碳第三飽和酯肪酸、十二酸、十四酸、十二酸鹽類及十四酸鹽類、十二酸酯類及十四酸酯類(因台灣方面29159010、29159020、29159030、29159040、29159050、29159060未列入早收清單)

29,29161200,丙烯酸之酯類,Estersofacrylicacid,2.5,,29161210,丙烯酸甲酯,Methacylate,6.5,

,,,,,,29161220,丙烯酸乙酯,EthylAcrylate,6.5,

,,,,,,29161230,丙烯酸丙酯,N-ButylAcrylate,6.5,

,,,,,,29161240,丙烯酸異辛酯,2-Ethylhexylacrylate,6.5,

,,,,,,29161290,其他丙烯酸酯,Estersofacrylicacid,6.5,

30,29161410,甲基丙烯酸甲酯,Methylmethacrylate,2.5,EX,29161400,甲基丙烯酸酯,Estersofmethacrylicacid,6.5,不包括其他甲基丙烯酸之酯類(因台灣方面29161490未列入早收清單)

31,29163990,其他芳香族一元羧酸、其酐、鹵化物、過氧化物、過氧酸及其衍生物,"Otheraromaticmonocarboxylicacids,theiranhydrides,halides,peroxides,peroxgacidsandtheirderivatives",5,,29163910,鄰甲基苯甲酸,m-Methylbenzoicacid,6.5,

,,,,,,29163920,布洛芬,Brufen(ibuprofen),6.5,

,,,,,EX,29163990,其他芳香一元羧酸(包括其酸酐，酰鹵化物，過氧化物和過氧酸及它們的衍生物,"Aromaticmonocarboxylicacids,etc,theiranhydrides,halides,peroxides,peroxyacidsandtheirderivatives,nes",6.5,一、不包括對特丁基苯甲酸(因台灣方面29163910未列入早收清單)。二、HS2012年版合併291635及291639為291639，爰亦不包括苯乙酸酯(因台灣方面29163510、29163520、29163530、29163540、29163590未列入早收清單)

32,29181400,檸檬酸,Citricacid,3.5,,29181400,檸檬酸,Citricacid,6.5,

33,29182900,其他具有酚官能基但無其他氧官能基之羧酸，其酐、鹵化物、過氧化物、過氧酸及其衍生物,"Othercarboxylicacidswithphenolfunctionbutwithoutotheroxygenfunction,theiranhydrides,halides,peroxides,peroxyacidsandtheirderivatives",5,,29182900,其他含酚基但不含其他含氧基羧酸及其酸酐(酰鹵化物，過氧化物和過氧酸及它們的衍生物),"Carboxylicacidsandwithphenolfunction,nooxygenfunction,anhydrides,halides,peroxides,peroxyacidsandtheirderivatives,nes",6.5,

34,29209049,其他亞磷酸酯及其鹽類，及其鹵化、磺化、硝化或亞硝化衍生物,"Otherphosphorousesterandtheirsalts,andtheirhalogenated,sulphonated,nitratedornitrosatedderivatives",5,,29209011,亞磷酸三甲酯,Trimethylphosphite,6.5,

,,,,5,,29209012,亞磷酸三乙酯,Triethylphosphite,6.5,

,,,,5,,29209013,亞磷酸二甲酯,Dimethylphosphite,6.5,

,,,,5,,29209014,亞磷酸二乙酯,Diethylphosphite,6.5,

,,,,5,EX,29209019,其他亞磷酸酯,Otherphosphite,6.5,

,,,,5,EX,29209090,其他無機酸酯(不包括鹵化氫的酯)及其鹽，及它們的鹵化、磺化、硝化、或亞硝化的衍生物,"Estersofotherinorganicacids(excl.estersofhydrogenhalides),theirsaltsandtheirhalogenatd,sulphonated,nitrated,nitrosatedderivatives,nes",6.5,"不包括硫酸酯及其鹽類,及其及其鹵化、磺化、硝化或亞硝化衍生物、亞硝酸酯及其硝酸酯,及其及其鹵化、磺化、硝化或亞硝化衍生物、二乙二醇雙丙烯碳酸酯、碳酸酯及其鹽類,及其及其鹵化、磺化、硝化或亞硝化衍生物、二苯異葵基亞磷酸酯、三苯基亞磷酸酯、三任苯基亞磷酸酯(因台灣方面29209010、29209020、29209031、29209039、29209041、291209042、291209043未列入早收清單)"

35,29211900,其他非環一元胺及其衍生物；其鹽類,Otheracylicmonoaminesandtheirderivatives;saltsthereof,1,,29211910,二正丙胺,Di-n-propylamines,4,

,,,,,,29211920,異丙胺,Isopropylamine,6.5,

,,,,,,29211930,"N,N-二(2-氯乙基)乙胺","N,N-Bis(2-chloroethyl)ethylamine",6.5,

,,,,,,29211940,"N,N-二(3-氯乙基)甲胺","N,N-Bis(2-chloroethyl)methylamine",6.5,

,,,,,,29211950,三(2-氯乙基)胺,Tri-(2-chloroethyl)amine,6.5,

,,,,,,29211960,二烷氨基乙基-2-氯及其質子化鹽,"N,N-Dialkyl(Me,Et,n-Prori-Pr)aminoethyl-2-chlorideandcorresponingprotonatedsalts",6.5,

,,,,,,29211990,其他無環單胺及其衍生物，及它們的鹽,"Acylicmonoaminesandtheirderivatives,nes;saltsthereof",6.5,

36,29214200,苯胺衍生物及其鹽類,Anilinederivativesandtheirsalts,2.5,,29214200,苯胺衍生物及其鹽,Anilinederivativesandtheirsalts,6.5,

37,29215990,其他芳香族多元胺及其衍生物；其鹽類,Otheraromaticpolyaminesandtheirderivatives;saltsthereof,5,EX,29215900,其他芳香多胺及衍生物及它們的鹽,"Aromaticpolyaminesandtheirderivatives,nes;saltsthereof",6.5,不包括二苯乙烯二胺二磺酸、二胺基二苯甲烷((因台灣方面29215910、29215920未列入早收清單)

38,29222100,胺基羥基磺酸及其鹽類,Aminohydroxynaphthalene-sulphonicacidsandtheirsalts,5,,29222100,氨基羥基萘磺酸及其鹽,Aminohydroxynaphthalenesulphonicacidsandtheirsalts,6.5,

39,29224990,其他胺基酸（含氧官能基超過一種以上者除外）及其酯類；其鹽類,"Otheramino-acids,otherthanthosecontainingmorethanonekindofoxygenfunction,andtheiresters;saltsthereof",5,,29224911,氨甲環酸,Tranexamicacid,6.5,大陸方面2014年自29224910分列29224911及29224919

,,,,,EX,29224919,其他,Other,6.5,

,,,,,,29224991,普魯卡因,Procaine,6,

,,,,,EX,29224999,其他氨基酸及其酯及它們的鹽(但含有一種以上含氧基的除外),"Amino-acidsandtheiresters,otherthanthosecontainingmorethanonekindofoxygenfunction;saltsthereof,nes",6.5,"不包括DL-苯胺基乙酸、美非那米克酸(N-(2,3--二甲基苯基)胺基苯甲酸)、待克菲那(二氯非那酸鈉)((因台灣方面29224910、29224920、29224930未列入早收清單)"

40,29239000,其他第四銨鹽類及氫氧化物,Otherquaternaryammoniunsaltsandhydroxides,5,,29239000,其他季銨鹽及季銨堿,"Quaternaryammoniumsaltsandhydroxides,nes",6.5,

41,29241910,二甲基甲醯胺,"Dimethylformamide(D.M.F,)",2.5,,29241910,二甲基甲醯胺,"N,N-dimethylformamide",6.5,

42,29242990,其他環醯胺（包括環狀胺甲酸酯）及其衍生物及其鹽類,Othercyclicamides(includingcycliccarbamates)andtheirderivatives;saltsthereof,5,,29242920,對乙酰氨基酚(撲熱息痛),P-Acetaminophenol,6,大陸方面2012年自29242990分列29242930

,,,,,,29242930,阿斯巴甜,Aspartame,6.5,

,,,,,,29242990,其他環酰胺(包括環氨基甲酸酯),"Cyclicamides(incl.cycliccarbamates)andtheirderivatives;saltsthereof,nes",6.5,

43,29270010,偶氮二甲醯胺,Azobisforamide,5,EX,29270000,重氮化合物、偶氮化合物及氧化偶氮化合物,"Diazo-,azo-orazoxy-compounds",6.5,台灣方面292700目下所有稅號均列入早收清單

44,29270090,其他重氮、偶氮或氧化偶氮化合物,"Otherdiazo-,azo-orazoxy-compounds",5,EX,29270000,重氮化合物、偶氮化合物及氧化偶氮化合物,"Diazo-,azo-orazoxy-compounds",6.5,

45,29291020,二異氰酸二苯甲烷,Diphenylmethanediisocyanate,1.2,,29291030,二苯基甲烷二異氰酸酯(純MDI),Diphenylmethanediisocyanate,6.5,

46,29299000,其他氮官能基化合物,Compoundswithothernitrogenfunction,4,,29299010,環己基氨基磺酸鈉(甜蜜素),Sodiumcyclamate,9,

,,,,,,29299020,二烷(甲、乙、正丙或異丙)氨基膦酰二鹵,"N,N-Dialkyl(Me,Et,n-ProrI-Pr)phosphoramididicdihalides",6.5,

,,,,,,29299030,二烷氨基膦酸二烷酯,"Dialkyl(Me,Et,n-ProrI-Pr)N,N-dialkyl(Me,Et,n-ProrI-Pr)-phosphoramidates",6.5,

,,,,,,29299040,乙酰甲胺磷,Acephate,6.5,大陸方面2010年自29299090分列29299040

,,,,,,29299090,其他含氮基化合物,"Compoundswithothernitrogenfunction,nes",6.5,

47,29309090,其他有機硫化物,Otherorgano-sulphurcompounds,2.5,EX,29309090,其他有機硫化合物,"Organo-sulphurcompounds,nes",6.5,"不包括辛基乙硫醇、D,L-氮胺酸、D,L-羥基異構物、膀胱酸、半膀胱酸、磺酸鈉乙酯、其他二硫代碳酸鹽或酯(因台灣方面29309010、29309020、29309030、29309040、29309051、29309059未列入早收清單)"

48,29312090,其他三丁基錫化合物,Othertributyltincompounds,4,EX,29312000,三丁基錫化合物,Tributyltincompounds,6.5,一、不包括氧化三丁基錫(因台灣方面29310023未列入早收清單)。二、HS2012年版將293100目分列為293110、293120及293190，爰大陸方面2012年刪除29310000增訂29311000、29312000及29313000等。三、台灣方面亦配合HS2012年版修正稅則

48,29319029,其他有機錫化合物,Otheroragno-tincompounds,4,EX,29319000,其他有機-無機化合物,"Organo-inorganiccompounds,nes",6.5,一、不包括洒爾佛散、其他有機砷化合物、氧化二丁基錫、氧化二鋅基錫、有機汞化合物、有機磷化合物、八甲基(苯基或其他有機基)環四矽氧、其他有機矽化合物、其他無機元素之有機化合物(因台灣方面29310011、29310019、29310021、29310022、29310030、29310040、29310051、29310059、29310090未列入早收清單)。二、台灣方面亦配合HS2012年版修正稅則

49,29321310,呋喃甲醇,Furfurylalcohol,2.5,EX,29321300,糠醇及四氫糠醇,Furfurylalcoholandtetrahydrofurfurylalcohol,6,台灣方面293213目下所有稅號均列入早收清單

50,29321320,四氫呋喃甲醇,Tetrahydrofurfurylalcohol,5,EX,29321300,糠醇及四氫糠醇,Furfurylalcoholandtetrahydrofurfurylalcohol,6,

51,29321990,其他之結構中含有一未稠合之呋喃環（不論是否氫化）之化合物,Othercompoundscontaininganunfusedfuranring(whetherornothydrogenated)inthestructure,5,EX,29321900,其他結構上有非稠合呋喃環化合物(不論是否氫化),"Compoundscontaininganunfusedfuranring(whetherornothydrogenated)inthestructure,nes",6.5,不包括呋喃、鹽酸雷尼得定(雷尼替定)(因台灣方面29321910、29321920未列入早收清單)

52,29322090,其他內酯,Otherlactones,5,,29322090,其他內酯,"Lactones,nes",6.5,一、HS2012年版合併293221及293229為293220，爰大陸方面2012年刪除29322900增訂29322090。二、台灣方面亦配合HS2012年版修正稅則

53,29329900,其他僅具有氧雜原子之雜環化合物,Otherheterocycliccompoundwithoxygenhetero-atom(s)only,5,,29329910,7-羥基苯並呋喃(呋喃酚),Furanphenol,4,大陸方面2012年自29329990分列29329930

,,,,,,29329920,聯苯雙酯,Bifendate,6.5,

,,,,,,29329930,蒿甲醚,Artemether,6.5,

,,,,,,29329990,其他僅含氧雜原子的雜環化合物,"Heterocycliccompoundswithoxygenhetero-atomonly,nes",6.5,

54,29333990,其他結構中含有一未稠合之吡啶環（不論是否氫化）之化合物,Othercompoundscontaininganunfusedpyridinering(whetherornothydrogenated)inthestructure,5,,29333910,二苯乙醇酸-3-奎寧環脂,Benzilicacid-3-quinuclidinate,6.5,

,,,,,,29333920,奎寧環-3-醇,Quinuclidinen-3-ol,6.5,

,,,,,EX,29333990,其他結構上有非稠合吡啶環化合物(不論是否氫化),"Compoundswithanunfusedpyridinering(whetherornothydrogenated)inthestructure,nes",6.5,不包括2-乙烯啶環、尼卡密特、鹽酸克樂定(因台灣方面29333910、29333920、29333930未列入早收清單)

55,29336990,其他含有一未經稠合之三氮環（不論是否氫化）之化合物,Othercompoundscontaininganunfusedtriazinering(whetherornothydrogenated)inthestructure,5,,29336910,三聚氰氯,Cyanuricchloride,6,

,,,,,,29336921,二氯異氰脲酸,Dichloroisooyanurateacid,6.5,

,,,,,,29336922,三氯異氰脲酸,Trichloroisocyanurateacid,6.5,

,,,,,,29336929,其他異氰脲酸氯化衍生物,OtherChloroisocyanurate,6.5,

,,,,,EX,29336990,其他結構上含非稠合三嗪環化合物(不論是否氫化),"Compoundswithanunfusedtriazinering(whetherornothydrogenated)inthestructure,nes",6.5,不包括三聚二異氰酸六甲酯(因台灣方面29336910未列入早收清單)

56,29339990,其他僅具有氮雜原子之雜環化合物,Otherheterocycliccompoundswithnitrogenhetero-atom(s)only,5,EX,29339900,其他僅含氮雜原子的雜環化合物,"Heterocycliccompoundswithnitrogenhetero-atom(s)only,nes",6.5,不包括吲哚、氟美喹啉(因台灣方面29339910、29339920未列入早收清單)

57,32041120,以分散性染料為基料之調製品,Preparationsbasedondispersedyes,5,EX,32041100,分散染料及以其為基本成分的製品(不論是否已有化學定義),"Dispersedyes&preparationsbasedthereon,whetherornotchemicallydefined",6.5,不包括分散性染料(因台灣方面32041110未列入早收清單)

58,32041210,酸性染料，不論是否已金屬預處理,"Aciddyes,whetherornotpremetallised",5,EX,32041200,酸性染料(不論是否預金屬絡合)及以其為基本成分的製品(不論是否已有化學定義);媒染染料及以其為基本成分的製品(不論是否已有化學定義),"Aciddyes,whetherornotpremetallized,&preparationsbasedthereonwhetherornotchemicallydefined;mordantdyes&preparationsbasedthereonwhetherornotchemicallydefined",6.5,台灣方面320412目下所有稅號均列入早收清單

59,32041220,以酸性染料為基料之調製品,Preparationsbasedonaciddyes,5,EX,32041200,酸性染料(不論是否預金屬絡合)及以其為基本成分的製品(不論是否已有化學定義);媒染染料及以其為基本成分的製品(不論是否已有化學定義),"Aciddyes,whetherornotpremetallized,&preparationsbasedthereonwhetherornotchemicallydefined;mordantdyes&preparationsbasedthereonwhetherornotchemicallydefined",6.5,

60,32041230,媒染染料,Mordantdyes,5,EX,32041200,酸性染料(不論是否預金屬絡合)及以其為基本成分的製品(不論是否已有化學定義);媒染染料及以其為基本成分的製品(不論是否已有化學定義),"Aciddyes,whetherornotpremetallized,&preparationsbasedthereonwhetherornotchemicallydefined;mordantdyes&preparationsbasedthereonwhetherornotchemicallydefined",6.5,

61,32041240,以媒染染料為基料之調製品,Preparationsbasedonmordantdyes,5,EX,32041200,酸性染料(不論是否預金屬絡合)及以其為基本成分的製品(不論是否已有化學定義);媒染染料及以其為基本成分的製品(不論是否已有化學定義),"Aciddyes,whetherornotpremetallized,&preparationsbasedthereonwhetherornotchemicallydefined;mordantdyes&preparationsbasedthereonwhetherornotchemicallydefined",6.5,

62,32041711,有機螢光顏料,Organicfluorescentpigments,5,EX,32041700,顏料及以其為基本成分的製品(不論是否已有化學定義),"Pigments&preparationsbasedthereon,whetherornotchemicallydefined",6.5,台灣方面320417目下所有稅號均列入早收清單

63,32041719,其他合成有機顏料,Othersyntheticorganicpigments,5,EX,32041700,顏料及以其為基本成分的製品(不論是否已有化學定義),"Pigments&preparationsbasedthereon,whetherornotchemicallydefined",6.5,

64,32041720,以合成有機顏料為基料之調製品,Preparationsbasedonsyntheticorganicpigments,5,EX,32041700,顏料及以其為基本成分的製品(不論是否已有化學定義),"Pigments&preparationsbasedthereon,whetherornotchemicallydefined",6.5,

65,32042000,用作螢光增亮劑之合成有機產品,Syntheticorganicproductsofakindusedasfluorescentbrighteningagents,5,,32042000,用作螢光增白劑的有機合成產品(不論是否已有化學定義),"Syntheticorganicproductsusedasfluorescentbrighteningagents,whetherornotchemicallydefined",6.5,

66,32061100,以乾物質計，含二氧化鈦在８０％或以上之顏料及調製品,"Pigmentsandpreparations,containing80%ormorebyweightoftitaniumdioxidecalculatedonthedrymatter",2,,32061110,鈦白粉,Titaniumwhite,6.5,

,,,,,,32061190,其他乾量計二氧化鈦≥80％的顏料,"Pigments&preparationsbasedontitaniumdioxide,containing≥80%byweightoftitaniumdioxidecalculatedonthedryweight,excl.titaniumwhite",6.5,

67,32061900,其他以二氧化鈦為基料之顏料及調製品,Otherpigmentsandpreparationsbasedontitaniumdioxide,2,,32061900,二氧化鈦為基料的顏料及製品，乾量計二氧化鈦＜80％,"Pigments&preparationsbasedontitaniumdioxide,containing<80%byweightoftitaniumdioxidecalculatedonthedryweight",10,

68,32141090,其他玻璃匠用之油灰、接合用之油灰、樹脂黏合劑，填隙料及其他灰泥；漆匠用之填充物,Perfumedbathsaltsandotherbathpreparations,5,,32141010,半導體器件封裝材料,Resincementsandthelikeforencapsulatingsemiconductordevice,9,

,,,,,EX,32141090,其他安裝玻璃用油灰、接縫用油灰、樹脂膠泥、嵌縫膠及其他類似粘劑;漆工用塡料,"Glaziers`putty,graftingputty,resincements,caulkingcompounds&othermastics&paintersfillingsnes",9,不包括灰泥漆匠用之填充物、封口臘、罐頭底蓋封口用封口膠(因台灣方面32141010、32141020、32141030未列入早收清單)

69,33073000,沐浴香鹽及其他沐浴用劑,Perfumedbathsaltsandotherbathpreparations,5,,33073000,香浴鹽及其他沐浴用製劑,Perfumedbathsalts&otherbathpreparations,10,

70,33074100,亞珈倍地及其他燻香物品,Agarbattiandotherodoriferouspreparationswhichoperatebyburning,5,,33074100,神香及其他通過燃燒散發香氣製品,Agarbatti&otherodiferouspreparationswhichoperatebyburning,10,

71,33074900,其他室內薰香或除臭劑，包括用於宗教儀式之芳香製品,"Otherpreparationsforperfumingordeodorisingrooms,includingodoriferouspreparationsusedduringreligiousrites",5,,33074900,其他室內除臭製品,Preparationsfordeodorizingrooms,10,

72,33079090,脫毛劑及其他未列名之香料製劑、化粧品或盥洗用製劑，不論是否芳香或有消毒性質者,"Depilatoriesandotherperfumery,cosmeticortoiletpreparations,notelsewherespecifiedorincluded,whetherornotperfumedorhavingdisinfectantproperties",5,,33079000,其他,Other,9,不包括隱形眼鏡清洗液(因台灣方面33079020未列入早收清單)

73,34021300,非離子性有機界面活性劑,Non-ionicorganicsurface-activeagents,4,,34021300,非離子型有機表面活性劑,"Non-ionicsurface-activeagents,(excl.soap),whetherornotputupforretailsale",6.5,

74,34022000,零售包裝界面活性製劑、洗滌製劑及清潔製劑,"Surface-activepreparations,washingpreparationsandcleaningpreparations,putupforretailsale",4,,34022010,零售包裝的合成洗滌粉,"Syntheticdetergentpowder,putupforretailsale",10,

,,,,,,34022090,其他零售包裝有機表面活性劑製品(合成洗滌粉除外),"Surface-activepreparations,washing&cleaningpreparations,putupforretailsale,excl.syntheticdetergent",10,

75,35061000,適於作膠用或粘著劑用之產品，以零售包裝當作膠或粘著劑出售，每件淨重不逾一公斤者,"Productssuitableforuseasgluesoradhesives,putupforretailsaleasgluesoradhesives,notexceedinganetweightof1kg",6.5,,35061000,適於作膠或粘合劑的產品，零售包裝每件淨重≤1千克,"Productssuitableforuseasgluesoradhesives,putupforretailsale,netweight≤1kg",10,

76,35069110,熱熔膠,Hotmeltadhesives,6.5,EX,35069110,以聚醯胺為基本成分的粘合劑,Adhesivesbasedonpolyamide,10,不包括未硫化橡膠或橡膠配合劑配合製成之黏著劑(因台灣方面35069120未列入早收清單)

,,,,,EX,35069190,其他,Other,10,

77,35069190,其他以第３９０１至第３９１３節之聚合物或以橡膠為基料之粘著劑,Otheradhesivesbasedonpolymersofheadings39.01to39.13oronrubber,6.5,EX,35069110,以聚醯胺為基本成分的粘合劑,Adhesivesbasedonpolyamide,10,

,,,,,,35069120,以環氧樹脂為基本成分的粘合劑,Adhesivesbasedonepoxyresin,10,

,,,,,EX,35069190,以其他橡膠或塑膠為基本成分的粘合劑,"Adhesivesbasedonrubberorplastic,nes",10,

78,35069900,其他調製膠及調製粘著劑,Otherpreparedgluesandadhesives,6.5,,35069900,其他調製膠、粘合劑,"Preparedglues&otherpreparedadhesives,nes",10,

79,37079030,供照相用調色劑,"Toners,forphotographicuses",3.5,EX,37079010,沖洗照相膠卷及相片用,Foruseindevelopingphotographicfilmandphotographs,16,

,,,,,EX,37079020,複印機用,Foruseinphoto-copyingapparatus,10,

,,,,,EX,37079090,其他攝影用化學製劑(定量包裝或零售包裝可立即使用的),"Chemicalpreparations,unmixedproductsforphotographicuses(putupforretailsaleinaformreadyforuse),forphotographicuses,nes",8,

80,38021000,活性碳,Rosinandresinacids,6.5,,38021010,木質活性碳,Wood-basedactivatedcarbon,6.5,

,,,,,,38021090,其他活性碳,Otheractivatedcarbon,6.5,

81,38061000,松香及樹脂酸,Rosinandresinacids,1.2,,38061010,松香,Rosin,10,

,,,,,,38061020,樹脂酸,Resinacids,10,

82,38069090,其他松香及樹脂酸之衍生物,Otherderivativesofrosinandresinacids,1.2,EX,38069000,其他松香及樹脂酸衍生物；松香精及松香油；再熔膠,Derivativesofrosin&resinacids;rosinspirit&oils;rungums,6.5,不包括松香酸、松香精、松香油、流動膠(因台灣方面38069010、38069020、38069040未列入早收清單)

83,38121000,調製之橡膠促進劑,Preparedrubberaccelerators,5,,38121000,配製的橡膠促進劑,Preparedrubberaccelerators,6,

84,38123020,橡膠或塑膠用其他複合安定劑,Othercompoundstabilisersforrubberorplastics,5,EX,38123090,其他橡、塑用抗氧劑及其他穩定劑、,"Anti-oxidisngpreparations&compoundstabilizersforrubberorplastic,nes",6.5,不包括橡膠或塑膠用抗氧化製劑(因台灣方面38123010未列入早收清單)

85,38151900,其他載體上觸媒,Othersupportedcatalysts,1,,38151900,其他載體催化劑,"Supportedcatalysts,nes",6.5,

86,38159019,其他觸媒,Othercatalytics,1,EX,38159000,其他未列名的反應引發劑、促進劑,"Reactioninitiators,reactionaccelerators,nes",6.5,不包括過氧化物系複合觸媒(因台灣方面38159011列入早收清單)

87,38160000,耐火水泥、灰泥、混凝土及類似配製品，不包括第３８０１節所列者,"Refractorycements,mortars,concretesandsimilarcompositions,otherthanproductsofheading38.01",2.5,,38160000,耐火水泥、灰泥及類似耐火材料，但稅目38.01的產品除外,"Refractorycements,mortars,concretes&similarcompositions,otherthanproductsofheading38.01",6.5,

88,38243000,未經凝聚之金屬碳化物混合物或其與金屬黏結劑混合者,Non-agglomeratedmetalcarbidesmixedtogetherorwithmetallicbinders,5,,38243000,自身混合或與金屬黏合劑混合的未燒結金屬碳化物,Non-agglomeratedmetalcarbidesmixedtogetherorwithmetallicbinders,6.5,

89,38249093,二異氰酸二苯甲烷之寡聚物混合物(不包括第39093010號之貨品),Amixtureofoligomersofthediphenylmethanediisocyanate(excludingthoseproductsundertariffNo.39093010),1.2,EX,38249099,其他稅目未列名的化學工業及其相關工業的化學產品及配製品,"Chemicalproductsandpreparationsofthechemicaloralliedindustries,nes",6.5,台灣方面2012年增列38249093之專號並適用39093010之稅率，俾減少爭議

89,38249099,其他化學或相關工業之未列名化學品及化學製品（包括天然產品混合物）,"Otherchemicalproductsandpreparationsofthechemicaloralliedindustries(includingthoseconsistingofmixturesofnaturalproducts),notelsewherespecifiedorincluded",5,,38249030,增碳劑,Carburetant,6.5,"一、不包括氧化鎂或鹼及鹼金屬之鹵化物之培養晶體(屬於光學者除外)其重量再2.5公克以上者、C4-C9醇類、含起始劑之二乙二醇雙丙烯、碳酸酯、含雙烴乙氧碳苯磺酸鈉之乙二醇溶液、氨氣液、乙耗用之氧化物、鈦酸鋇糊、非屬礦物油之電容器油、膠點帶、浮選劑、氧氣呼吸器用清靜劑、電極糊、石棉熱浸塗料、燒窯適溫器(例如賽格圓錐體)、修正液、二聚酯防酸、三聚酯防酸、複寫用膏、離子交換劑、飼料添加物(不含藥物成分者、非屬第三十一章之化學肥料、經調配之植物生長介質、聚多元醇混合物,寡聚物、氧化物磁心材料、化粧用品,未立即使用者、膨脹破裂劑及環烷酸及其不溶於水之鹽類及酯類之混合物及製品(因台灣方面38249011~38249092未列入早收清單)。二、HS2012年版增訂含有生質柴油之油品專目382600，爰大陸方面2012年增訂38260000。三、大陸方面2013年增列38249093。四、HS2012年版之382600目來自382490目，爰台灣方面增列38260000"

,,,,,,38249091,按重量計含滑石50%以上的混合物,Mixturescontainingmorethan50%byweightoftalc,6.5,

,,,,,,38249092,按重量計含氧化鎂70%以上的混合物,Mixturescontainingmorethan70%byweightofmagnesiumoxide,6.5,

,,,,,,38249093,表層包覆鈷化合物的氫氧化鎳(摻雜碳),Nickelhydroxides(carbondoped)coatedwithcobaltcompoundlayer,6.5,

,,,,,EX,38249099,其他稅目未列名的化學工業及其相關工業的化學產品及配製品,"Chemicalproductsandpreparationsofthechemicaloralliedindustries,nes",6.5,

89,38260000,"生質柴油及其混合物,不含或含石油或提自瀝青礦物之油類,以重量計低於70%者","Biodieselandmixturesthereof,notcontainingorcontaininglessthan70%byweightofpetroleumoilsoroilsobtainedfrombituminousminerals",5,,38260000,生物柴油及其混合物不含或含有按重量計低於70%的石油或從瀝青礦物提取的油類,"Biodieselandmixturesthereof,notcontainingorcontaininglessthan70%

byweightofpetroleumoilsoroilsobtainedfrombituminousminerals

",6.5,

90,39029090,其他烯烴之聚合物，初級狀態,"Otherpolymersofotherolefins,inprimaryforms",2.5,EX,39029000,其他初級形狀的烯烴聚合物,"Polymersofpropyleneorotherolefins,inprimaryforms,nes",6.5,不包括初級形狀的氯化聚丙烯、氯化聚丁烯聚合物(因台灣方面39029010、39029020未列入早收清單)

91,39039090,其他苯乙烯之聚合物，初級狀態,"Otherpolymersofstyrene,inprimaryforms",2.5,EX,39039000,初級形狀的其他苯乙烯聚合物,"Polymersofstyrene,inprimaryforms,nes",6.5,"不包括初級形狀的甲基丙烯酸甲酯－丁二烯－苯乙烯（ＭＢＳ）共聚合物、多孔型苯乙烯與二乙烯苯共聚合物、氯甲基化苯乙烯與二乙烯苯共聚合物、胺甲基化苯乙烯與二乙烯苯共聚合物等三種離子交換樹脂中間體

聚合物(因台灣方面39039010、39039021未列入早收清單)"

92,39061010,聚甲基丙烯酸甲酯粒，初級狀態,"Poly(methylmethacrylate)granules,inprimaryforms",2.5,EX,39061000,初級形狀的聚甲基丙烯酸甲酯,"Polymethylmethacrylate,inprimaryforms",6.5,

93,39069010,其他丙烯酸聚合物粒，初級狀態,"Otheracrylicpolymersgranules,inprimaryforms",1,EX,39069010,聚丙烯醯胺,Polyacrylamide,6.5,台灣方面3906.90目下所有稅號均列入早收清單

,,,,,EX,39069090,其他初級形狀的丙烯酸聚合物,"Acrylicpolymers,inprimaryforms,nes",6.5,

94,39069090,其他丙烯酸聚合物乳液，初級狀態,"Otheracrylicpolymersemulsion,inprimaryforms",4,EX,39069010,聚丙烯醯胺,Polyacrylamide,6.5,

,,,,,EX,39069090,其他初級形狀的丙烯酸聚合物,"Acrylicpolymers,inprimaryforms,nes",6.5,

95,39074000,聚碳酸樹脂，初級狀態,"Polycarbonates,inprimaryforms",2.5,,39074000,初級形狀的聚碳酸酯,"Polycarbonates,inprimaryforms",6.5,

96,39075000,醇酸樹脂，初級狀態,"Alkydresins,inprimaryform",5,,39075000,初級形狀的醇酸樹脂,"Alkydresins,inprimaryforms",10,

97,39079100,其他聚酯，不飽和者，初級狀態,"Otherpolyesters,unsaturated,inprimaryforms",2.5,,39079100,初級形狀的不飽和聚酯,"Unsaturatedpolyesters,inprimaryforms,nes",6.5,

98,39091000,尿素樹脂或硫尿樹脂，初級狀態,"Urearesinsorthiourearesins,inprimaryforms",5,,39091000,初級形狀的尿素樹脂及硫尿樹脂,"Urearesins;thiourearesins,inprimaryforms",6.5,

99,39092000,三聚氰胺樹脂，初級狀態,"Melamineresins,inprimaryforms",5,,39092000,初級形狀的蜜胺樹脂,"Melamineresins,inprimaryforms",6.5,"英文""Melamineresins""台、陸雙方分別譯為「三聚氰胺樹脂」及「蜜胺樹脂」"

100,39093090,其他胺基樹脂，初級狀態,"Otheraminoresins,inprimaryforms",5,,39093090,其他初級形狀的其他氨基樹脂,Otheramino-resinsinprimaryformsotherthanpoly,6.5,"英文""aminoresins""台、陸雙方分別譯為「胺基樹脂」及「氨基樹脂」"

101,39094000,酚樹脂，初級狀態,"Phenolicresins,inprimaryforms",5,,39094000,初級形狀的酚醛樹脂,"