第二章 Chapter 2 肉及食用雜碎 MEAT AND EDIBLE MEAT OFFAL 章註 : Chapter Note. 一 本章不包括下列各項 : 1.- This Chapter does not cover : ( 甲 ) 列入第 0201 至 0208 或 0210 節之各種不適

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1 各類章註 CONTENTS OF EACH CHAPTER 第一類 SECTION 1 LIVE ANIMALS; 活動物 ; 動物產品 ANIMAL PRODUCTS 類註 : 一 本類所載各族類之動物, 除另有註明者外尚包括同族類之幼小動物 二 除另有註明者外, 本稅則所稱 乾 產品, 亦包括脫水 蒸發或冷凍乾燥者 Section notes. 1.-Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2.-Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried. 第一章 CHAPTER 1 活動物 LIVE ANIMALS 章註 : Chapter Note. 一 本章除下列者外, 包括所有活動物 : 1.- This Chapter covers all live animals except : ( 甲 ) 第 或 節之魚 甲殼類 軟體類及其他水產無脊椎動物 ; (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No , or 03.07; ( 乙 ) 第 節之微生物培養體及其他貨品 ; 及 (b) Cultures of micro-organisms and other products of heading No ; and ( 丙 ) 第 節之動物 (c) Animals of heading No 增註 : 一 改良品種或生產用之動物, 經行政院農業委員會證明屬實者免稅 (R) 二 適用稅則第 0105 節免稅之配種用家禽家禽, 以經行政院農業委員會證明屬實者為限 (R) Additional Note. 1.- Animals for improvement of variety or for breeding, if verified correct by the Council of Agriculture, Executive Yuan and endorsed by the Ministry of Finance, are to be passed duty-free on importation. (R) 2.- For poultry for breeding purposes and classified under heading No.0105, if verified correct by the Council of Agriculture, Executive Yuan, is to be passed duty-free. (R) 66 Ch.1

2 第二章 Chapter 2 肉及食用雜碎 MEAT AND EDIBLE MEAT OFFAL 章註 : Chapter Note. 一 本章不包括下列各項 : 1.- This Chapter does not cover : ( 甲 ) 列入第 0201 至 0208 或 0210 節之各種不適於人類食用之產品 ; (a)products of the kinds described in headings Nos to 0208 or 0210, unfit or ( 乙 ) 列入第 0504 節之動物腸 膀胱或肚或列入第 0511 或 3002 節之動物血液 ; 或 ( 丙 ) 第 節所列產品以外之動物油脂 ( 第十五章 ) 增註 : 一 適用稅則第 0201 暨 0202 號徵稅之特殊品級牛肉, 以符合下列各項規定者為限 : (一)肉牛屠體分切之四分之一屠體, 批發用大分切 去骨大分切及細分切肉排, 具有下列特徵者 : 1. 第十二條肋骨正上方之腰眼肌肉上所履蓋之白色脂肪厚度至少為 0.4 至 0.9 吋 2. 屠體重量 600 至 850 磅 3. 第十二條肋骨正上方腰眼面積至少為 9 平方吋 4. 畜齡不超過三十個月齡, 肉牛屠體第一至第十一根胸椎脊突之軟骨不可出現骨質化現象 5. 第十二條肋骨正上方腰眼肌肉內脂肪含量至少應符合照相分級標準圖中, 適度脂肪分佈之等級, 和以鮮肉為基礎, 瘦肉中脂肪分佈評分為六分之標準 6. 顏色 瘦肉在分切時, 其肉色必須色澤明亮之櫻桃紅色 7. 新鮮冷藏屠體其腰眼中心品溫在包裝時必須低於 4 (二)供作肉牛屠體及切塊肉之牛隻, 畜齡須未超過三十個雪齡, 並經飼養一百 unsuitable for human consumption; (b)guts, bladders or stomachs of animals (heading No. 0504) or animal blood (heading No or 3002); or (c)animal fat, other than products of heading No (Chapter 15). Additional Notes. 1.-Special quality beef under heading Nos.0201 and 0202 applying to the following regulation: (A)-Beef quarters, wholesale cuts, boneless primal and subprimal cuts or portioned steaks from carcasses possessing the following characteristics: (1)-Minimum extermal white fat covering over the ribeye muscle at the 12 th rib at 0.4 inch to 0.9 inch, (2)-Carcass weight of 600 to 850 pounds. (3)-Minimum ribeye area at 12 th rib-9 square inches. (4)-Maximum age-30 months. Carcass must have no visible ossification of cartilage buttons over tips of spinous processes associated with the first through eleventh thoracic vertebrae. (5)-Minimum intermuscular fat intermingled in lean in longissimus (ribeye) muscle at the 12 th rib as shown by photographic standard (equivalent to modest or fat content of lean of 6.0 minimum, wet tissue basis, for longissimus ). (6)-Color: lean must be bright, cherry red color at time of cutting of carcass. (7)-Fresh chilled carcasses of cuts must be a temperature (internal of ribeye muscle) of less than 4 when packed for shipment. (B)-Carcasses or any cuts from cattle not over 30 months of age which have been fed for 100 days or more on a nutritionally balanced, high energy feed concentrate ration containing no less than 70 percent grain, and at least 20 pounds total feed Ch.2 73

3 天或一百天以上之平衡日糧及每天至少餵食 20 磅飼料, 且其中穀物含量超過百分之七十之高能量飼料 (三)經中華民國政府或其授權之機構查證認定其牛肉分級標準符合前述規格者 二 刪除三 刪除四 輸入原產於巴拿馬共和國並歸屬於稅則第 及 號之猪腹脇肉, 其每年進口數量未超過財政部每年依中華民國與巴拿馬自由貿易協定規定公告之數量者, 適用第 2 欄稅率免稅, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依該協定辦理公告 per day. (C)-Grading standards of beef confirmed as in compliance with the above mentioned specifications by the government of the Republic of China or its authorized agencies. 2.-Deleted. 3.-Deleted. 4. The importation of pork belly originating in the Republic of Panama covered by tariff Nos , , and , for the annual importation quantity not exceeding the quantity announced by the Ministry of Finance, in accordance with the regulation of the Free Trade Agreement of the ROC and Panama, shall be in column ΙΙ rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column Ι rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement. 五 輸入原產於巴拿馬共和國並歸屬於稅則第 5. The importation of meat of bovine animals, 號之鹹 浸鹹 乾或燻製之牛肉, salted, in brine, dried or smoked originating in 其每年進口數量未超過 1000 公噸者, 適用 the Republic of Panama under tariff 免稅, 超過該數量者依該產品之第 2 欄稅 No , not exceeding the annual 率徵稅, 適用上開免稅配額之管理由財政 importation quantity 1000 MT, shall be 部依中華民國與巴拿馬自由貿易協定辦理 exempted from customs duties; exceeding that 公告 本增註施行至 98 年 12 月 31 日止 amount shall be subject to the customs duties of column ΙΙ rate. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. The additional note executes until December 31, Ch.2

4 第三章 Chapter 3 魚類 甲殼類 軟體類及其他水產無脊椎動物 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 章註 : Chapter Notes. 一 本章不包括下列各項 : 1.- This Chapter does not cover : ( 甲 ) 第 節之哺乳動物 ; (a)mammals of heading 01.06; ( 乙 ) 第 節之哺乳動物肉 ( 第 或 節 ); (b)meat of mammals of heading (heading or 02.10); ( 丙 ) 因類別或鮮度不適於人類食用之死魚 ( 魚肝及魚卵在內 ) 死甲殼類 死 (c)fish (including livers and roes hereof) or crustaceans, molluscs or other aquatic 軟體類或其他死水產無脊椎動物 ( 第 invertebrates, dead and unfit or unsuitable 五章 ); 魚 甲殼類 軟體類或其他 for human consumption by reason of either their species or their condition (Chapter 5); 水產無脊椎動物之粉 粗粉或團粒, flours, meals or pellets of fish or of 不適合人類食用者 ( 第 節 ); crustaceans, molluscs or other aquatic 或 invertebrates, unfit for human consumption ( 丁 ) 由魚卵調製之魚子醬或魚子醬代用品 ( 第 節 ) 二 本章 團粒 一詞係指產品經凝聚, 係由直接壓縮或加入少量之黏合劑而成 (heading No ); or (d)caviar or caviar substitutes prepared from fish eggs (heading No ). 2.- In this Chapter the term " pellets " means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 增註 : 一 刪除二 輸入原產於巴拿馬共和國並歸屬於稅則第 及第 16 章稅則第 號之鰊魚 沙丁魚 鰮魚 鯡魚 鯷魚及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 191 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 Additional Note. 1.Deleted 2. The importation of herrings, sardines, sprats, brisling anchovies and their preparations originating in the Republic of Panama covered by tariff Nos , , , , , , , , , and , and tariff Nos , , and of Chapter 16, not exceeding the annual total importation quantity 191 MT, shall be in column ΙΙ rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column Ι rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ch.3 99

5 三 輸入原產於巴拿馬共和國並歸屬於稅則第 及第 16 章稅則第 號之鲭屬類及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 377 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 四 輸入原產於巴拿馬共和國並歸屬於稅則第 號及第 16 章稅則第 號之鰺魚及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 164 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 3. The importation of mackerels ( Scomber spp.) and their preparations originating in the Republic of Panama covered by tariff Nos , , , , , and , and tariff No of Chapter 16, not exceeding the annual total importation quantity 377 MT, shall be in column ΙΙ rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column Ι rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 4. The importation of carangid fishes and their preparations originating in the Republic of Panama covered by tariff Nos , and , and tariff No of Chapter 16, not exceeding the annual total importation quantity 164 MT, shall be in column ΙΙ rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column Ι rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 100 Ch.3

6 第四章 CHAPTER 4 乳製品 ; 禽蛋 ; 天然蜜 ; 未列名食用動物產品 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 章註 : Chapter Notes. 一 本章所稱 乳 係指全脂或部分或完全脫 1.- The expression " milk " means full cream milk 脂乳 or partially or completely skimmed milk. 二 第 節所稱 : 2.- For the purposes of heading No : ( 甲 ) 乳酪 係指純粹從乳取得之天然乳酪 乳清乳酪或重組乳酪 ( 鮮 加 (a) The term " butter " means natural butter, whey butter or recombined butter (fresh, 鹽或酸敗者, 包括罐裝乳酪 ), 含乳 salted or rancid, including canned butter) 脂重量為 80% 或以上但不超過 95 derived exclusively from milk, with a milkfat content of 80 % or more but not %, 無脂乳固形物重量不超過 2%, more than 95 % by weight, a maximum milk 含水重量不超過 16% 乳酪不含添 solids-not-fat content of 2 % by weight and 加的乳化劑, 但得含氯化鈉 食用 a maximum water content of 16 % by 色素 中性鹽及產生乳酸之無害細 weight. Butter does not contain added 菌培養物 emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing ( 乙 ) 乳製品塗醬 係指可塗抹之油中水型乳化液, 所含之脂肪以乳脂為限, 含乳脂重量為 39% 或以上但低於 80% 三 以濃縮乳清且添加乳或乳脂製成之產品, 如具有下列三種特性, 則歸列第 節乾酪項下 : bacteria. (b) The expression " dairy spreads " means a spreadable emulsion of the water-in-oil type,containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight. 3.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No provided that they have the three following characteristics : ( 甲 ) 乳脂所含乾體重量在 5% 或以上者 ; (a) a milkfat content, by weight of the dry matter, of 5 % or more; ( 乙 ) 乾物量至少達 70% 但未逾 85%; 及 (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and ( 丙 ) 塑造者或能塑造者 (c) they are moulded or capable of being moulded. 四 本章不包括下列各項 : 4.- This Chapter does not cover : ( 甲 ) 從乳清製成之產品, 其所含乳糖以無水乳糖乾重計超過 95% 者 ( 第 節 ); 或 ( 乙 ) 白蛋白 ( 包括二種或以上之乳清蛋白質之濃縮物, 其所含乳清蛋白質以乾重計超過 80% 者 )( 第 節 ) 或球蛋白 ( 第 節 ) (a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading No ); or (b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading No ) or globulins (heading No ). 144 Ch.4

7 目註 : 一 第 目所稱 改質乳清, 意指由乳清成分組成之產品, 即全部或部分去除乳糖 蛋白質或礦物質之乳清, 加入天然乳清成分之乳清, 以及由混合天然乳清成分製成之產品 二 第 目所稱 乳酪 不包括脫水乳酪及水牛酪油 ( 第 目 ) 增註 : 一 輸入原產於巴拿馬共和國並歸屬於稅則第 及 號之液態乳產品, 適用第二欄稅率免稅者, 以每年進口總數量未超過 3000 公噸且由中華民國管理該等產品之核配為限 ; 其每年進口總數量未超過 3000 公噸而由巴拿馬共和國管理該等產品之核配者, 依第 98 章該等產品所屬稅則號別所訂稅率徵稅 超過該數量者依該等產品之第 1 欄稅率徵稅 Subheading Note. 1.- For the purposes of subheading No , the expression " modified whey " means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2.- For the purposes of subheading No the term " butter " does not include dehydrated butter or ghee (subheading No ). Additional Note. 1. The importation of liquid milk products originating in the Republic of Panama covered by tariff Nos , , , , , , , and , not exceeding the annual quota quantity 3000 MT, shall be in columnⅡrates and be exempted from customs duties, and this applies only as the ROC administers the allocation of quota of these goods; for the annual importation quantity not exceeding 3000 MT, where the allocation of quota of these goods is administered by the Republic of Panama, the tariff rate of the tariff number concerned under chapter 98 shall apply. Any importation quantity exceeding that amount shall be subject to the customs duties of columnⅠrates. Ch.4 145

8 第五章 Chapter 5 PRODUCTS OF ANIMAL ORIGIN, 未列名動物產品 NOT ELSEWHERE SPECIFIED OR INCLUDED 章註 : Chapter Notes. 一 本章不包括下列各項 : 1.- This Chapter does not cover : ( 甲 ) 食用產品 ( 整個或切塊之動物腸 膀胱 胃以及液態或乾的動物血除外 ); (a)edible products (other than guts, bladders and stomachs of animals, whole and pieces ( 乙 ) 生皮 ( 包括毛皮 )( 第 41 或 43 章 ), 但列入第 0505 節之貨品及第 0511 節之生皮削片及類似廢品仍歸入本章 ; thereof, and animal blood, liquid or dried); (b)hides or skins (including furskins) ther than goods of heading No and parings and similar waste of raw hides or skins of heading No (Chapter 41 or 43); ( 丙 ) 馬毛或廢馬毛以外之動物性紡織材料 (c)animal textile materials, other than ( 第十一類 ); 或 horsehair and horsehair waste (Section XI); or ( 丁 ) 供製帚或刷之結或束 ( 第 9603 節 ) (d)prepared knots or tufts for broom or brush 二 僅按長度而未依髮根和髮梢整理之人髮, 視為未加工品, 歸入第 0501 節 三 本分類所稱 象牙 包括象 河馬 海象 角鯨 野猪等之牙齒, 犀牛角或其他動物之牙齒 四 本分類所稱 馬毛 係指馬族或牛族動物之鬃毛或尾毛 making (heading No ). 2.- For the purposes of heading No , the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.- Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as " ivory ". 4.- Throughout the Nomenclature, the expression " horsehair " means hair of the manes or tails of equine or bovine animals. CH.5 155

9 第二類 SECTION 11 植物產品 VEGETABLE PRODUCTS 類註 : 一 本類 團粒 一詞係指產品經凝聚係由直接壓縮或由加入重量未超過 3% 之黏合劑而成 Section note. 1.In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3%by weight. 第六章 CHAPTER 6 活樹及其他植物 ; 球莖 根及類似品 ; 切花及裝飾用葉 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 章註 : Chapter Notes. 一 除須符合第 節第二部份規定外, 本 1.- Subject to the second part of heading No. 章僅係指通常由苗圃或花店供應作種植或 06.01, this Chapter covers only live trees and 裝飾用之各種活樹及活植物 ( 包括植物 goods (including seedling vegetables) of a 苗 ); 但不包括馬鈴薯 洋蔥 分蔥 蒜 kind commonly supplied by nursery gardeners or florists for planting or for 頭 ( 大蒜 ) 及其他第七章之產品 ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 二 列入第 或 節之貨品應包括全 2.- Any reference in heading No or 部或部分, 以該貨物所製成之花束 花籃 to goods of any kind shall be construed as 花圈或類似品 不論是否有其他材料所製 including a reference to bouquets, floral 成之附件 但不包括歸列第 節之美 baskets, wreaths and similar articles made wholly or partly of goods of that kind, 術拼貼或類似之裝飾板 account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No Ch.6

10 第七章 CHAPTER 7 食用蔬菜及部分根菜與塊莖菜類 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 章註 : 一 本章不包括第 節所列芻秣產品 二 第 及 節內所稱 蔬菜 包括食用磨菇 松露 橄欖 續隨子 葫蘆 南瓜 茄子 甜玉米 蕃椒類或甜椒類果實 茴香 芫荽菜 蛇床子 茵陳萵 水芹及香薄荷 ( 歐亞產芳香薄荷 ) 三 除了以下所列之外, 第 節包括從 節至 節所含全部乾蔬菜 : Chapter Notes. 1.- This Chapter does not cover forage products of heading No In headings Nos , 07.10, and the word " vegetables " includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3.- Heading No covers all dried vegetables of the kinds falling in headings Nos to 07.11, other than : ( 甲 ) 去殼之乾豆類蔬菜 ( 第 節 ); (a)dried leguminous vegetables, shelled (heading No ); ( 乙 ) 第 至 節各式甜玉米 ; (b)sweet corn in the forms specified in headings Nos to 11.04; ( 丙 ) 馬鈴薯粉 細粒 細粉 細片 顆粒及團粒 ( 第 節 ); ( 丁 ) 第 節之乾豆類蔬菜之粉 細粒及細粉 ( 第 節 ) 四 本章不包括乾 壓或磨碎之蕃椒類或甜椒類 ( 第 節 ) 增註 : 一 為應付因颱風或豪雨等不可抗力之災害, 致蔬菜供應短缺, 而有緊急進口以調節國內供需之必要時, 於行政院農業委員會會商財政部 經濟部後函請財政部公告之一定期間內, 輸入稅則第 0702 節至 0709 節 ( 稅則號別第 及 等 4 款除外 ) 之貨品, 按原稅率減半徵稅 二 輸入稅則第 號之蒜球, 經行政院農業委員會證明確供種植用者免稅 (c)flour, meal, powder, flakes, granules and pellets of potatoes (heading No ); (d)flour, meal and powder of the dried leguminous vegetables of heading No (heading No ). 4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading No ). Additional Notes 1. In case a necessity of urgent import is settled down by the Council of Agriculture, Ministry of Economic Affairs and Ministry of Finance to adjust the shortage of vegetable supplies caused by irresistible disaster such as typhoon and heavy rain etc, tariff rates of items under heading Nos.0702 to 0709 (other than division Nos and ) shall be half exempted if imported within a certain period of time publicly notified by the Ministry of Finance (R) (R) (R) 2. Imported garlic bulb under division No , if covered by a certificate issued by Council of Agriculture, Executive Yuan, certifying that it is used for sowing, is exempt from duty. Ch.7 175

11 第八章 CHAPTER 8 食用果實及堅果 ; 柑橘屬果實或甜瓜之外皮 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 章註 : 一 本章不包括非食用堅果及果實 二 冷藏之果實及堅果應按與其相當之新鮮果實及堅果作同樣分類 三 本章之乾果實或乾堅果可以部分復水, 或為下列目的而加以處理 : ( 甲 ) 為保藏或保持其穩定性 ( 例如 : 經適當熱處理 燻硫處理 添加山梨酸或山梨酸鉀 ), ( 乙 ) 為改善或保持其外觀 ( 例如 : 添加植物油或少量之葡萄糖漿 ), 但必須保持乾果實或乾堅果之特性 增註 : 一 刪除二 輸入原產於巴拿馬共和國並歸屬於稅則第 號之香蕉, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 1500 公噸且由中華民國管理該等產品之核配為限 ; 其每年進口總數量未超過 1500 公噸而由巴拿馬共和國管理該等產品之核配者, 依第 98 章該等產品所屬稅則號別所訂稅率徵稅 超過該數量者依該等產品之第 1 欄稅率徵稅 三 輸入原產於巴拿馬共和國並歸屬於稅則第 號之鳳梨, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 2000 公噸且由中華民國管理該等產品之核配為限 ; 其每年進口總數量未超過 2000 公噸而由巴拿馬共和國管理該等產品之核配者, 依第 98 章該等產品所屬稅則號別所訂稅率徵稅 超過該數量者依該等產品之第 1 欄稅率徵稅 Chapter Notes. 1.-This Chapter does not cover inedible nuts or fruits. 2.-Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3.-Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes : (a)for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), (b)to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. Additional Notes. 1.Deleted 2.The importation of bananas originating in the Republic of Panama under tariff No , not exceeding the annual quota quantity 1500 MT, shall be in column Ⅱrate and be exempted from customs duties, and this applies only as the ROC administers the allocation of quota of this goods; for the annual importation quantity not exceeding 1500 MT, where the allocation of quota of this goods is administered by the Republic of Panama, the tariff rate of the tariff number concerned under chapter 98 shall apply. Any importation quantity exceeding that amount shall be subject to the customs duties of columnⅠrate. 3. The importation of pineapples originating in the Republic of Panama under tariff No , not exceeding the annual quota quantity 2000 MT, shall be in columnⅡrate and be exempted from customs duties, and this applies only as the ROC administers the allocation of quota of this goods; for the annual importation quantity not exceeding 2000 MT, where the allocation of quota of this goods is administered by the Republic of Panama, the tariff rate of the tariff number concerned under chapter 98 shall apply. Any importation quantity exceeding that amount shall be subject to the customs duties of columnⅠrate. 190 Ch.8

12 第九章 CHAPTER 9 咖啡 茶 馬黛茶及香辛料 COFFEE, TEA, MATE AND SPICES 章註 : 一 第 至 節所列產品之混合物, 應按下列原則分類 : ( 甲 ) 同一節之兩種或兩種以上產品之混合物仍應歸入該節 ; ( 乙 ) 不同節之兩種或兩種以上產品之混合物應歸入第 節 如添加其他物質到第 至 節之產品 ( 或前述 ( 甲 ) 或 ( 乙 ) 項之混合物 ), 只要所得之混合物仍保有這些節產品之基本特性, 應不影響其分類 否則此類混合物應不歸入本章 ; 構成混合調味料者, 應歸入第 節 二 本章不包括乾爪哇椒或第 節之其他產品 Chapter Notes. 1.-Mixtures of the products of headings Nos to are to be classified as follows : (a)mixtures of two or more of the products of the same heading are to be classified in that heading; (b)mixtures of two or more of the products of different headings are to be classified in heading No The addition of other substances to the products of headings Nos to (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No Ch.9 207

13 第十章 CHAPTER 10 穀類 CEREALS 章註 : 一 ( 甲 ) 本章各節, 所指之產品必須是帶有穀粒, 不論其是否成穗或帶柄莖 ( 乙 ) 本章不包括去殼或另行加工之穀類, 惟經去殼 碾 精碾 略煮, 轉製或碾碎之稻子, 仍列入第 1006 節 二 第 1005 節不包括甜玉米 ( 第七章 ) 目註 : 一 所稱 硬麥 一詞指硬粒小麥及具有相同染色體 ( 二八個 ) 硬粒麥類間互相雜交而成之麥類之總稱 增註 : 一 糧政主管機關依糧食管理法, 以專案核准方式輸入歸屬本章第 號之食米, 適用第九十八章所訂稅率徵稅 Chapter Notes. 1.-(a)The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b)the Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading No Heading No does not cover sweet corn (Chapter 7). Subheading Note. 1.-The term " durum wheat " means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Additional Notes. 1.-According to Food Administration Act, When food administration authorities specially, grants rice imports under Nos , , and under this chapter, the tariff rate applicable will be subject to that of chapter Ch.10

14 第十一章 CHAPTER 11 製粉工業產品 ; 麥芽 ; 澱粉 ; 菊糖 ; 麵筋 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN 章註 : Chapter Notes. 一 本章不包括下列各項 : 1.-This Chapter does not cover : ( 甲 ) 作咖啡代用品之已焙製麥芽 ( 第 (a)roasted malt put up as coffee substitutes 或 節 ); (heading No or 21.01); ( 乙 ) 第 節之已調製穀類粉 碎粒 (b)prepared flours, groats, meals or starches of 細粒及澱粉 ; heading No ; ( 丙 ) 第 節之玉米片或其他產品 ; (c)corn flakes or other products of heading No ; ( 丁 ) 第 或 節之調製 (d)vegetables, prepared or preserved, of heading 或保藏蔬菜 ; No , or 20.05; ( 戊 ) 藥品 ( 第三十章 ); 或 (e)pharmaceutical products (Chapter 30); or ( 己 ) 含有香水 化粧或盥洗用品特性之 (f)starches having the character of perfumery, 澱粉 ( 第三十三章 ) cosmetic or toilet preparations (Chapter 33). 二 ( 甲 ) 下表所列雜糧磨成之製品, 如按 2.-(A)Products from the milling of the cereals listed 照乾燥時之重量計算, 有下列情 in the table below fall in this Chapter if they 形者, 歸入本章 : have, by weight on the dry product : (1) 澱粉成分 ( 由經修改之優爾氏偏極計測定 ) 超過第 2 欄所列數量 ; 及 (2) 灰分含量 ( 扣除任何添加之礦物質 ) 不超過第 3 欄所列數量 否則應歸入第 節 惟, 整粒 滾壓 製成片或磨粉之穀類胚芽歸入第 節 ( 乙 ) 按照上述規定而歸入本章之物品, 如其通過第 4 及第 5 欄所規定之金屬紡織物篩目之百分比 ( 以重量計 ) 不少於表內所列有關穀類之百分比, 則應歸入第 或 節 否則應歸入第 或 節 (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and (b)an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3) Otherwise, they fall in heading No However, germ of cereals, whole, rolled, flaked or ground is always classified in heading No (B)Products falling in this Chapter under the above provisions shall be classified in heading No or if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading No or Ch.11

15 通過篩目之數量 Rate of passage a sieve with 穀類 澱粉含量 灰含量 Starch Ash an aperture of ( 1 )小麥及裸麥 ( 2 ) 45% ( 3 ) 2.5% 邁孔( 4 )邁孔( 5 ) 80% - Cereal ( 1 ) content content micrometres micrometres ( 2 ) ( 3 ) (microns)( 4 )(microns)( 5 ) 大 麥 45% 3% 80% - Wheat and rye 45% 2.5% 80% - 燕 麥 45% 5% 80% - Barley 45% 3% 80% - 玉米及蘆栗 45% 2% - 90% Oats 45% 5% 80% - - Maize (corn) and 45% 2% - 90% 稻 米 45% 1.6% 80% - grain sorghum - 蕎 麥 45% 4% 80% Rice 45% 1.6% 80% - 三 第 節所稱, 粗碾去殼之穀類及 細粒 係指粗碾穀粒而所得之下列條件之產品 : ( 甲 ) 玉米產品按重量百分比計算至少 95% 通過篩目 2 公厘之金屬紡織物篩 ; ( 乙 ) 其他穀類產品按重量百分比計算至少 95% 通過篩目 1.25 公厘之金屬紡織物篩 Buck wheat 45% 4% 3.-For the purposes of heading No , the terms " groats " and " meal " mean products obtained by the fragmentation of cereal grains, of which : 80% (a)in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b)in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm. 增註 : 一 適用稅則第 號徵稅之 飼料用麵筋, 以經漁業主管機關證明屬實者為限 Additional Notes. 1.-Wheat gluten for feeding animals under division No , applies only as certified by the competent fishery authorities. Ch

16 第十二章 CHAPTER 12 油料種子及含油質果實 ; 雜項穀粒 種子及果實 ; 工業用或藥用植物 ; 芻草及飼料 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 章註 : Chapter Notes. 一 第 節包括棕櫚果實及子仁 棉子 1.-Heading No applies, inter alia, to palm 蓖麻子 芝麻 芥子 紅花子 罌粟子 nuts and kernels, cotton seeds, castor oil seeds, 及榭樹子 ( 榭油樹核果 ) 本節不包括第 sesamum seeds, mustard seeds, safflower seeds, 或 節之產品或橄欖 ( 第七章 poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No or 或第二十章 ) or to olives (Chapter 7 or Chapter 20). 二 第 節不但包括未脫脂之粉及細粒 2.-Heading No applies not only to 且涵蓋部份脫脂之粉及細粒及脫脂後再 non-defatted flours and meals but also to flours 全部或部份以其原油加脂之粉及細粒, and meals which have been partially defatted or 但不包括第 至 節之殘渣 defatted and wholly or partially refatted with their original oils.it does not, however, apply to 三 第 節之甜菜子 草子及其他牧草子 裝飾用花種子 菜子 林樹種子 果樹種子 大巢菜子 ( 不包括 Vicia faba 種 ) 或羽扁豆子, 應視為供種植用 residues of headings Nos to For the purposes of heading No , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as " seeds of a kind used for sowing ". 惟下列物品即使供種植用, 亦不歸入第 節 : Heading No does not, however, apply to the following even if for sowing : ( 甲 ) 豆類蔬菜及甜玉米 ( 第七章 ); (a)leguminous vegetables or sweet corn (Chapter 7); ( 乙 ) 第九章之香辛料及其他產品 ; (b)spices or other products of Chapter 9; ( 丙 ) 穀類 ( 第十章 ); 或 (c)cereals (Chapter 10); or ( 丁 ) 第 至 節或第 節之物品 四 第 節包括下列植物或該植物之一部分 : 羅勒 琉璃苣 人參 牛膝草 甘草 各種薄荷香料 迷迭香 芸香 山艾及茵陳 惟第 節不包括下列各項 : (d)products of headings Nos to or Heading No applies, inter alia, to the following plants or parts thereof : basil, borage ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading No does not, however, apply to : ( 甲 ) 屬於第三十章之藥品製劑 : (a)medicaments of Chapter 30; ( 乙 ) 屬於第三十三章之香水 化粧品或盥洗用品 ; 或 ( 丙 ) 屬於第 節之殺蟲劑 殺菌劑 除草劑 消毒劑或類似品 五 第 節所稱之 海藻及其他藻類 不包括 : (b)perfumery, cosmetic or toilet preparations of Chapter 33; or (c)insecticides, fungicides, herbicides, disinfectants or imilar products of heading No For the purposes of heading No , the term " seaweeds and other algae " does not include : Ch

17 ( 甲 ) 第 節之已死單細胞微生物 ; (a)dead single-cell micro-organisms of heading No ; ( 乙 ) 第 節之微生物培養物 ; 或 (b)cultures of micro-organisms of heading No ; or ( 丙 ) 第 或 節之肥料 (c) Fertilisers of heading No or 目註 : 一 第 目所稱之 低芥子酸之油菜子, 係指其產出固定性油之芥子酸含量小於 2%( 按重量計 ), 及其產出固態化合物之含硫配醣體含量, 每公克小於 30 微摩耳之油菜子 Subheading Note. 1.-For the purposes of subheading , the expression low erucic acid rape or colza seeds means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram. 增註 : Additional Notes. 一 輸入原產於尼加拉瓜共和國並歸列稅則第 1.The importation of ground-nuts (peanuts), in 及 號之帶殼 去殼花生 ; shell and shelled, originating in the Republic 第 15 章稅則第 及 號之花生油 ; 第 20 章稅則第 及 號之調製或保藏之帶殼 去殼花生, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 250 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅 輸入去殼花生及花生油, 應分別換算為帶殼花生以計算配額數量 去殼花生及花生油對帶殼花生之換算比例分別為 1.5 及 3.8 of Nicaragua covered by tariff Nos and ; ground-nut(peanut)oil falling under tariff Nos and of Chapter 15; ground-nuts (peanuts), in shell and shelled, prepared or preserved falling under tariff Nos , , and of Chapter 20, not exceeding the annual quota quantity 250 MT, shall be subject to the customs duties of column II rates and be exempted from customs duties. Any importation exceeding that amount shall be subject to the customs duties of column I rates. The importation of shelled ground-nuts (peanuts) and ground-nut (peanut) oil shall be converted into the quota quantity of ground-nuts(peanuts)in shell respectively. The conversion ratio of shelled ground-nuts (peanuts) and ground-nut (peanut) oil is 1.5 and 3.8 respectively. 228 Ch.12

18 第十三章 CHAPTER 13 蟲漆 ; 植物膠 樹脂 LAC; GUMS, RESINS, AND OTHER 其他植物汁液及萃取物 VEGETABLE SAPS AND EXTRACTS 章註 : Chapter Note. 一 第 節包括甘草萃取物 除蟲菊萃 1.-Heading No applies, inter alia, to 取物 霍布花萃取物 蘆薈及鴉片萃取 liquorice extract and extract of pyrethrum, 物 extract of hops, extract of aloes and opium. 本節不包括下列各項 : The heading does not apply to : ( 甲 ) 含蔗糖重量超過一 % 之甘草萃取 (a)liquorice extract containing more than 10 % 物或作為糖食之甘草萃取物 ( 第 by weight of sucrose or put up as 節 ); confectionery (heading No ); ( 乙 ) 麥芽精萃取物 ( 第 節 ); (b)malt extract (heading No ); ( 丙 ) 咖啡精 茶精或馬黛茶精 ( 第 (c)extracts of coffee, tea or mat?(heading No. 節 ); 21.01); ( 丁 ) 構成含有酒精成分飲料之植物汁液 (d)vegetable saps or extracts constituting 或萃取物 ( 第二十二章 ); alcoholic beverages (Chapter 22); ( 戊 ) 樟腦 經化學製煉之甘草萃取物或 (e)camphor, glycyrrhizin or other products of 第 及 節之其他物品 ; heading No or 29.38; ( 己 ) 罌粟草膏, 其生物鹼含量 ( 按重量計 ) 不少於 50%( 第 節 ) 者 ; ( 庚 ) 屬於第 或 節之藥品或血型分類試藥 ( 第 節 ); ( 辛 ) 鞣革或染色用之萃取物 ( 第 或 節 ); ( 壬 ) 精油 浸膏 淨油 樹脂狀物質 萃取含油樹脂 精油之水餾液或水溶液或以芳香物質為基料供飲料製造用之調製品 ( 第三十三章 ); 或 ( 癸 ) 天然橡膠 西印度樹膠 馬來樹膠 怪有力樹膠 奇克樹膠或類似天然樹膠 ( 第 節 ) (f)concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39); (g)medicaments of heading No or or blood-grouping reagents (heading No ); (h)tanning or dyeing extracts (heading No or 32.03); (ij)essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (k)natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No ). 242 Ch.13

19 第十四章 CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE 編結用植物性材料 ; 未列名植物產品 PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED 章註 : Chapter Notes. 一 本章並不包括歸入第十一類之下列物品 : 主要供製造紡織品之植物性材料或 1.-This Chapter does not cover the following products which are to be classified in Section 植物纖維, 不論已如何處理, 或已經加 XI : vegetable materials or fibres of vegetable 工處理, 然僅適於作紡織材料之其他植 materials of a kind used primarily in the manufacture of textiles, however prepared, or 物材料 other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 二 第 節適用於竹類 ( 不論是否劈開, 2.-Heading No applies, inter alia, to 縱鋸, 或截成一定長度均在內 ) 末端為 bamboos (whether or not split, sawn 圓形 漂白 塗布 非燃性 拋光或染 lengthwise, cut to length, rounded at the ends, 色, 劈開之柳條, 蘆草及類似物, 籐心 bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan 及已抽或劈開之藤條, 但不包括小木片 cores and to drawn or split rattans. The heading ( 第 節 ) does not apply to chipwood (heading No ). 三 第 節不包括木絲 ( 第 節 ) 3.-Heading No does not apply to wood wool (heading No ). 四 第 節不包括供製掃帚及刷子用之結或束 ( 第 節 ) 4.-Heading No does not apply to prepared knots or tufts for broom or brush making (heading No ). 246 Ch.14

20 第三類 SECTION 111 動植物油脂及其分解物 ; 調製食用油脂 ; 動植物蠟 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 第十五章 CHAPTER 15 動植物油脂及其分解物 ; 調製食用油脂 ; 動植物蠟 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 章註 : Chapter Notes. 一 本章不包括下列各項 : 1.-This Chapter does not cover : ( 甲 ) 第 節之猪脂及禽脂肪 ; (a)pig fat or poultry fat of heading No ; ( 乙 ) 可可脂, 脂及油 ( 第 節 ); (b)cocoa butter, fat or oil (heading No ); ( 丙 ) 含第 節物品之重量在 15% 以上之調製食品 ( 通常歸類於第二十一章 ); (c)edible preparations containing by weight more than 15 % of the products of heading No (generally Chapter 21); ( 丁 ) 油渣 ( 第 節 ), 或第 至 節之殘渣 ; (d)greaves (heading No ) or residues of headings Nos to 23.06; ( 戊 ) 已製成蠟 藥品 油漆 凡立水 肥皂 香水 化粧品 或盥洗用品 磺化油類之脂肪酸或第六類之其他貨品 ; 或 (e)fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or ( 己 ) 由油製造之法提斯 ( 第 節 ) (f)factice derived from oils (heading No ). 二 第 節不適用於以溶劑萃取之橄欖 2.- Heading No does not apply to oils 油 ( 第 節 ) obtained from olives by solvent extraction 三 第 節不包括僅經變性之脂或油或其區分物, 此類物品應與其相當之非變性脂及油及其區分物, 作同樣分類 四 製肥皂用油脂料 油類渣滓 油脂肪 甘油渣滓及羊毛脂等渣滓均歸入第 節 (heading No ). 3.-Heading No does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4.-Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No 目註 : 一 第 目及 目所稱之 低芥子酸之油菜子油, 係指芥子酸的含量小於 2%( 按重量計 ) 之固定性油 Subheading Note. 1.-For the purposes of subheadings and , the expression low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2 % by weight. Ch

21 增註 : Additional Notes. 一 輸入原產於尼加拉瓜共和國並歸列稅則第 1.The importation of ground-nut(peanut)oil, 及 號之花生油 ; 第 12 originating in the Republic of Nicaragua 章稅則第 及 號之帶殼 covered by tariff Nos and 花生 去殼花生 ; 第 20 章稅則第 ; ground-nuts (peanuts), in shell and 及 shelled falling under tariff Nos and 號之調製或保藏之帶殼花生 去 of Chapter 12; ground-nuts 殼花生, 適用第 2 欄稅率免稅者, 以每年 (peanuts), in shell and shelled, prepared or 進口總數量未超過 250 公噸為限, 超過該 preserved falling under tariff Nos , 數量者依該等產品之第 1 欄稅率徵稅 輸 , and of 入去殼花生及花生油, 應分別換算為帶殼 Chapter 20, not exceeding the annual quota 花生以計算配額數量 去殼花生及花生油 quantity 250 MT, shall be subject to the 對帶殼花生之換算比例分別為 1.5 及 3.8 customs duties of column II rates and be exempted from customs duties. Any importation exceeding that amount shall be subject to the customs duties of column I rates. The importation of shelled ground-nuts (peanuts) and ground-nut (peanut) oil shall be converted into the quota quantity of ground-nuts(peanuts)in shell respectively. The conversion ratio of shelled ground-nuts (peanuts) and ground-nut (peanut) oil is 1.5 and 3.8 respectively. 250 Ch.15

22 第四類 調製食品 ; 飲料 ; 酒類及醋 ; 菸類及已製菸類代用品 類註 : 一 本類內 團粒 一詞係經直接壓縮或添加未超過 3% 重之粘合劑製成之產品 SECTION 1V PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Section Notes. 1.-In this Section the pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. 第十六章 CHAPTER 16 肉 魚或甲殼 軟體或其他水產無脊椎動物等之調製品 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 章註 : 一 本章不包括依第二章 第三章或第 節所定方式調製處理或保存之肉 雜碎 魚 甲殼 軟體或其他水產無脊椎動物 二 臘腸 肉 雜碎 血 魚或甲殼 軟體或其他水產無脊椎動物, 及其組合物之重量如逾該調製食品之二 % 時, 即列入本章, 當調製食品內含有上述二種或二種以上產品時, 其稅則應依第十六章內按其相關之組成成分或成分中重量大者分類, 上述規定不適用於第 節之填塞產品或第 或 節之調製品 目註 : 一 為第 目所稱 均質調製品 係指以極均勻之肉 雜碎或血所製成之調製品, 供零售用, 且作為嬰兒食品或醫療食品, 在容器內淨重不超過 250 公克, 採用此定義時對因調味, 保存或其他目的而加入之任何少許成分可不予計較, 此類調製品可能含有少量可見之碎肉或肉類雜碎, 本目比第 節之任何其他目優先適用 Chapter Notes. 1.-This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading No Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No or to the preparations of heading No or Subheading Notes. 1.-For the purposes of subheading No , the expression " homogenised preparations " means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, Ch

23 二 僅以普通名稱列入第 或 節各目之魚及甲殼動物, 與以同樣名稱列入第三章之魚及甲殼動物屬同類 增註 : 一 刪除二 輸入歸屬本章之貨品, 其含米量不低於 30% 者歸列稅則第 號項下 三 輸入原產於巴拿馬共和國並歸屬於稅則第 及 號之已調製或保藏之雞腿 雞翅及其他已調製或保藏之雞肉, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 1200 公噸為限, 超過該數量者依稅率 10 %徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 四 輸入原產於巴拿馬共和國並歸屬於稅則第 號之其他已調製或保藏之雞雜碎, 其每年進口數量未超過 500 公噸者, 適用免稅, 超過該數量者, 依該產品之第 2 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 本增註施行至 98 年 12 月 31 日止 preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No The fish and crustaceans specified in the subheadings of heading No or under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Additional Notes. 1.Deleted 2.Imported goods of this chapter containing not less than 30% of rice shall be classified under Division No The importation of prepared or preserved drum sticks and wings of fowls and other prepared or preserved meat of fowls originating in the Republic of Panama covered by tariff Nos and , not exceeding the annual total importation quantity 1200 MT, shall be in column II rates and be exempted from customs duties. Exceeding that amount shall be dutiable at the rate 10% ad valorem. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 4. The importation of other prepared or preserved meat offal of fowls originating in the Republic of Panama covered by tariff No , not exceeding the annual quota quantity 500 MT, shall be in column II rate and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column ΙΙ rate. Applying to the above exemption from customs duties, the administration of the allocation of quota of this goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. The additional note executes until December 31, Ch.16

24 五 輸入原產於巴拿馬共和國並歸屬於稅則第 及第 3 章稅則第 號之鰊魚 沙丁魚 鰮魚 鯡魚 鯷魚及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 191 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 六 輸入原產於巴拿馬共和國並歸屬於稅則第 及第 3 章稅則第 號之鲭屬類及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 377 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公告 七 輸入原產於巴拿馬共和國並歸屬於稅則第 及第 3 章稅則第 號之鰺魚及其調製品, 適用第 2 欄稅率免稅者, 以每年進口總數量未超過 164 公噸為限, 超過該數量者依該等產品之第 1 欄稅率徵稅, 適用上開免稅配額之管理由財政部依中華民國與巴拿馬自由貿易協定辦理公 5. The importation of sardines, herrings and anchovies originating in the Republic of Panama covered by tariff Nos , , and ,and tariff Nos , , , , , , , , , and of Chapter 3, not exceeding the annual total importation quantity 191 MT, shall be in column II rates and be exempted from customs duties, exceeding that amount shall be subject to the customs duties of column ΙΙ rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of this goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 6. The importation of mackerels and their preparations originating in Panama covered by the tariff No , and tariff Nos , , , , , and of Chapter 3, not exceeding the annual total importation quantity 377 MT, shall be in column II rates and be exempted from customs duties; exceeding that amount shall be subject to the customs duties of column ΙΙ rates. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 7. The importation of carangids and its preparations originating in Panama covered by tariff No and tariff Nos , and of Chapter 3, not exceeding the annual quota quantity 164 MT, shall be in column II rates and be exempted from customs duties; exceeding that amount shall be subject to the Ch

25 告 customs duties of column ΙΙ rate. Applying to the above exemption from customs duties, the administration of the allocation of quota of these goods shall be announced by the Ministry of Finance, in accordance with the Free Trade Agreement of the ROC and Panama. 264 Ch.16

26 第十七章 CHAPTER 17 糖及糖果 SUGARS AND SUGAR CONFECTIONERY 章註 : Chapter Note. 一 本章不包括下列各項 : 1.-This Chapter does not cover : ( 甲 ) 含有可可之糖果 ( 第 節 ) (a)sugar confectionery containing cocoa (heading No ); ( 乙 ) 化學級純糖類 ( 不包括蔗糖 乳糖 麥芽糖 葡萄糖及果糖 ) 或第 節之其他物品 (b)chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No ; or ( 丙 ) 第三十章之醫藥品或其他物品 (c)medicaments or other products of Chapter 30. 目註 : Subheading Note. 一 第 及 目 粗製糖 指 1.-For the purposes of subheadings Nos 在乾燥狀況以重量計蔗糖含量在偏光計 and , " raw sugar " means sugar whose 讀數少於 99.5 者 content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 增註 : Additional Notes. 一 刪除 1.Deleted 二 輸入原產於巴拿馬共和國並歸屬於稅則 2. The importation of raw sugar and refined sugar 第 及 號之粗製糖及精製糖, 其每年進口數量未超過財政部每年依中華民國與巴拿馬自由貿易協定規定公告之數量者, 適用第 2 欄稅率免稅, 超過該數量者依該等產品之第 1 欄稅率徵稅 上開免稅配額之管理, 由財政部依該協定辦理公告 originating in the Republic of Panama covered by tariff Nos , , , , and for the annual importation quantity not exceeding the quota promulgated annually by Ministry of Finance according to the provisions of The Free Trade Agreement Between The Republic Of China And The Republic Of Panama, shall be in column Ⅱ rates and be exempted from customs duties. Any importation exceeding that amount shall be subject to the customs duties of column I rates. The administration of the quota above shall be promulgated by Ministry of Finance under that agreement.. 三 輸入原產於瓜地馬拉共和國並歸列稅則 3.The importation of raw and refined sugar 第 originating in the Republic of Guatemala covered 及 by tariff Nos 號所屬之粗製糖及精製糖, 其 , , , , and for the annual 每年進口總數量未超過財政部每年依中 importation quantity not exceeding the amount 華民國 ( 臺灣 ) 與瓜地馬拉共和國自由貿 promulgated annually by Ministry of Finance 易協定規定公告之數量者, 適用第 2 欄稅 according to the provisions of the Free Trade 率免稅, 超過該數量者依該等產品之第 1 Agreement between The Republic of 284

27 欄稅率徵稅 四 輸入原產於尼加拉瓜共和國並歸列稅則第 及 號所屬之粗製糖及精製糖, 其每年進口總數量未超過財政部每年依中華民國與尼加拉瓜共和國自由貿易協定規定公告之數量者, 適用第 2 欄稅率免稅, 超過該數量者依該等產品之第 1 欄稅率徵稅 China(Taiwan) and The Republic of Guatemala, shall be subject to the customs duties of column II rates. Any importation exceeding that amount shall be subject to the customs duties of column I rates. 4.The importation of raw and refined sugar originating in the Republic of Nicaragua covered by tariff Nos , , , , and , not exceeding the annual quota quantity promulgated by the Ministry of Finance according to the provisions of the Free Trade Agreement between The Republic of China and The Republic of Nicaragua, shall be subject to the customs duties of column II rates. Any importation exceeding that amount shall be subject to the customs duties of column I rates. 五 輸入原產於薩爾瓦多共和國及宏都拉斯 5 The importation of raw and refined sugar 共和國並歸屬於稅則第 及 號所屬之粗製糖及精製糖, 其每年分別自該二國進口之總 originated in the Republic of El Salvador or in the Republic of Honduras covered by tariff Nos , , , , and for the annual 數量未超過中華民國與薩爾瓦多共和國 importation quantity not exceeding the 及宏都拉斯共和國自由貿易協定所規定 following quota under The Free Trade 之下列數量者, 適用第 2 欄稅率免稅, 超過該等數量者依該等產品之第 1 欄稅率徵稅 ( 一 ) 第 1 年未超過 公噸, 其中精製 Agreement Between The Republic Of China And The Republic Of El Salvador or The Free Trade Agreement Between The Republic of China and The Republic Of Honduras, shall be 糖數量未超過 5000 公噸 in column Ⅱ rates and be exempted from ( 二 ) 第 2 年未超過 公噸, 其中精製糖數量未超過 5000 公噸 ( 三 ) 第 3 年及其以後各年未超過 公噸, 其中精製糖數量未超過 5000 公噸 customs duties. Any importation exceeding those amounts shall be subject to the customs duties of column I rates. (1) In the first year, the importation quantity does not exceed MT, among which the quantity of refined sugar does not exceed 5000 MT. (2) In the second year, the importation quantity does not exceed MT, among which the quantity of refined sugar does not exceed 5000 MT. (3) In the third year and every following year, the importation quantity does not exceed MT, among which the quantity of refined sugar does not exceed 5000 MT. Ch

28 第十八章 CHAPTER 18 可可及可可製品 COCOA AND COCOA PREPARATIONS 章註 : 一 本章不包括 或 節之製品 二 第 節包括含有可可之糖食, 但須符合本章註一規定, 其他含有可可之食品 Chapter Notes. 1.-This Chapter does not cover the preparations of heading No , 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, or Heading No includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. 291

29 第十九章 CHAPTER 19 穀類 粉 澱粉或奶之調製食品 ; 糕餅類食品 PREPARATIONS OF CEREALS, FLOUR STARCH OR MILK; PASTRYCOOKS PRODUCTS 章註 : Chapter Notes. 一 本章不包括下列各項 : 1.-This Chapter does not cover : ( 甲 ) 除第 節之填塞產品外, 含重 (a)except in the case of stuffed products of 量超過 20% 之臘腸 肉 雜碎 血 heading No , food preparations 魚或甲殼 軟體或其他水產無脊椎 containing more than 20 % by weight of 動物, 或其任何組合之調製食品 ( 第 sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic 十六章 ) invertebrates, or any combination thereof ( 乙 ) 粉或澱粉製之餅乾或其他產品, 專供動物飼料用者 ( 第 節 ); 或 (Chapter 16); (b)biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No ); or ( 丙 ) 第三十章之藥品或其他貨品 (c)medicaments or other products of Chapter 30. 二 第 節為 : 2.-For the purposes of heading : ( 甲 ) 所稱 碎粒 係指第十一章穀類粗 (a)the term groats means cereal groats of 碾去殼之顆粒 ; Chapter 11; ( 乙 ) 所稱 粉 及 細粒 係指 : (b)the terms flour and meal mean : (1) 第十一章穀類及細粒, 及 (1) Cereal flour and meal of Chapter 11, and (2) 任何一章之植物性粉 細粒及細粉, (2)Flour, meal and powder of vegetable 但不包括乾蔬菜粉 細粒及細粉 ( 第 origin of any Chapter, other than flour, 節 ), 馬鈴薯粉 細粒及細粉 meal or powder of dried vegetables ( 第 節 ), 乾豆類蔬菜之粉 (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables 細粒及細粉 ( 第 節 ) (heading 11.06). 三 第 節不包括含可可重量 ( 以完全 3.- Heading No does not cover 脫脂可可為基礎計算 ) 超過 6% 或整體裹 preparations containing more than 6 % by 以巧克力之調製品或第 節之其他 weight of cocoa calculated on a totally defatted 含可可調製食品 ( 第 節 ) basis or completely coated with chocolate or other food preparations containing cocoa of heading No (heading No ). 四 第 節 其他調製 指調製處理過程超出第十或十一章章註或其各稅號所規定者 4.-For the purposes of heading No , the expression " otherwise prepared " means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. 增註 : 一 輸入歸屬本章之混合穀粉或澱粉 ( 含改質者 ), 其成分如來自食米製得, 經換算其食米含量不低於 30%, 依稅則第 號徵稅, 如取得關稅配額證明者, 則適用第 98 章關稅配額內稅率 Additional Notes: 1.The importation of mixed cereal flour or starch (including modified) of this Chapter, as made from rice, the quantity of contained rice is not less than 30% by conversion, shall be dutied under Division No , if certified by 297