Annex 3.14: A 0410未列名食用動物產品 Edible products of animal origin, not
elsewhere specified or included 041000未列名食用動物產品 Edible products of animal origin, not
elsewhere specified or included
04100010燕窩 Salanganes' nests ( birds' nests ) 20.00% D
04100090其他未列名食用動物產品 Other edible products of animal origin, not elsewhere specified or included
20.00% D
05第五章 未列名動物產品 Chapter 5 Products of animal origin, not elsewhere specified or included
0501未加工之已淨或未淨人髮；人髮廢 料
Human hair, unworked, whether or not washed or scoured; waste of human hair
050100未加工之已淨或未淨人髮；人髮廢
料
Human hair, unworked whether or not washed or scoured; waste of human hair 05010010未加工之已淨或未淨人髮 Human hair, unworked, whether or not
washed or scoured
Free A
05010020人髮廢料 Human hair, waste Free A
0502豬鬃、豬毛；獾毛及其他製刷用 毛；廢鬃、廢毛
Pigs', hogs' or boars' bristles and hair;
badger hair and other brush making hair;
waste of such bristles or hair
050210豬鬃、豬毛及其廢鬃、廢毛 Pigs', hogs' or boars' bristles and hair and waste thereof
05021010豬鬃或豬毛 Pigs', hogs' and boars' bristles or hair Free A
05021020豬鬃或豬毛之廢料 Pigs', hogs' and boars' bristle or hair, waste Free A
050290其他 Other
05029011獾毛 Badger hair Free A
05029019其他製刷用毛 Other brush making hair Free A
05029020獾毛或其他製刷用毛之廢料 Badger hair and other brush making hair, waste
Free A
0503馬毛及廢馬毛，不論是否有夾層支 持物在內
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
050300馬毛及廢馬毛，不論是否有夾層支
持物在內
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
05030010馬鬃 Horsehair Free A
05030020馬尾毛 Horse tail hair Free A
05030030馬鬃廢料 Horsehair, waste Free A
05030040牛族動物毛 Bovine animal hair Free A
05030050牛族動物毛廢料 Bovine animal hair, waste Free A
0504動物腸、膀胱及胃（魚類者除外）
，整個或切開者均在內，生鮮、冷 藏、冷凍、鹹、浸鹹、乾或燻製者
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
050400動物腸、膀胱及胃（魚類者除外）
，整個或切開者均在內，生鮮、冷 藏、冷凍、鹹、浸鹹、乾或燻製者
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
05040011豬腸衣 Casings of swine 5.00% A
05040012羊腸衣 Casings of sheep lambs and goats 10.00% C
05040019其他動物腸衣 Other casings of animals 10.00% C
05040021豬腸（包括大腸、小腸及直腸）及
胃（肚），整個或切開者均在內，
生鮮、冷藏、冷凍、鹹、浸鹹、乾 或燻製者
Guts (including intestines and rectum) and stomachs of swine, whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
15.00% E
05040022家禽之腸、膀胱及胃，整個或切開 者均在內，生鮮、冷藏、冷凍、
鹹、浸鹹、乾或燻製者
Guts, bladders and stomachs of poultry, whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
25.00% E
05040029豬膀胱；其他動物之腸、膀胱及胃
（魚類者除外），整個或切開者均 在內，生鮮、冷藏、冷凍、鹹、浸 鹹、乾或燻製者
Bladders of swine, guts, bladders and stomachs of other animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
15.00% E
0505帶羽毛或羽絨之鳥皮及鳥之其他部 分、羽毛暨其片段（不論已否修 剪）及羽絨，僅經潔淨、消毒或保 藏處理而未進一步加工者；及其粉 末或廢料
Skins and other parts of birds, with their feathers or down, feather and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for
preservation; powder and waste of feathers or parts of feathers
050510填充用之羽毛及羽絨 Feathers of a kind used for stuffing; down
05051000填充用之羽毛及羽絨 Feathers of a kind used for stuffing; down Free A
050590其他 Other
05059010帶羽毛或羽絨之鳥皮及鳥之其他部
分，僅經潔淨、消毒或保藏處理而 未進一步加工者
Skins and other parts of birds, with their feathers or down, not further worked than cleaned, disinfected or treated for preservation
Free A
05059020羽粉及羽毛廢料 Powder and waste of feathers Free A
05059030非填充用之羽毛及羽絨 Feathers and down,not for stuffing Free A
0506未經加工之骨及角髓，但已去脂經 簡單處理（未切成形）、經酸處理 或除膠者；及其粉末與廢料
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products
050610經用酸處理之軟骨及骨 Ossein and bones treated with acid
05061000經用酸處理之軟骨及骨 Ossein and bones treated with acid 2.50% A
050690其他 Other
05069011虎骨（包括中藥用） Hu Ku (Tigris Os) (incl. for Chinese drugs) 2.50% A 05069012熊骨（包括中藥用） Hsiung Ku (Ursi Os) (incl. for Chinese
drugs)
2.50% A
05069019其他骨類 Other bones Free A
05069020角髓 Horn-cores Free A
05069030骨及角髓之粉末與廢料 Powder and waste of bones and horn-cores Free A
0507象牙，龜殼，鯨鬚及鯨鬚髮，獸角
，鹿角，蹄，甲，爪，喙之未經加 工者，或經簡單處理，但未切成形 者；及其粉末與廢料
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these product
050710象牙；象牙粉末及廢料 Ivory; ivory powder and waste
05071011象牙，經簡單處理，未加工亦未切
割成形
Ivory, unworked or simply prepared but not cut to shape
2.50% A
05071012火犀角（包括中藥用） Rhinoceros horns, superior quality (incl. for Chinese drugs)
2.50% A
05071013水犀角（包括中藥用） Rhinoceros horns, inferior quality (incl. for Chinese drugs)
2.50% A
05071019其他動物牙 Other animals horns 2.50% A
05071021象牙粉 Ivory powder 2.50% A
05071022犀角粉 Rhinoceros horns powder 2.50% A
05071029其他動物牙粉 Other animals horns powder 2.50% A
05071031象牙廢料 Ivory, waste 2.50% A
05071032犀角廢料 Rhinoceros horns, waste 2.50% A
05071039其他動物牙廢料 Other animal horns powder, waste 2.50% A
050790其他 Other
05079011玳瑁殼（包括中藥用） Dia Mou K'o (Eretmochelytis carapax) (incl. for Chinese drugs)
Free A
05079012鱉甲殼（包括中藥用） Pieh Chia K'o (Amydae carapax) (incl. for Chinese drugs)
Free A
05079013龜殼，龜板（包括中藥用） Tortoise shell, Terrapin plastron (incl. for Chinese drugs)
Free A
05079014龜爪 Tortoise claws Free A
05079015龜鱗 Tortoise scales Free A
05079016鯨鬚、鯨鬚髮 Whalebone, whalebone hair Free A
05079017鯨鬚、鯨鬚髮廢料 Whalebone, whalebone hair, waste Free A
05079018鹿角（包括中藥用） Antlers (incl, for Chinese drugs) 15.00% D
05079019乾鹿茸（包括中藥用） Lu Jung (Cervi parvum cornu) (incl. for Chinese drugs)
27.00% D
05079020其他鹿茸（包括中藥用） Other deer velvet [Lu jung (cervi parvum cornu) (incl. for Chinese drugs)]
560.00% E
05079021鹿角霜（包括中藥用） Lu Chiao Shuang (Cornu cervi
degelatimatum) (incl. for Chinese drugs)
12.50% D
05079022鹿角碎（包括中藥用） Lu Chiao Ts'uei (Cervi cornus fragmenta) (incl. for Chinese drugs)
15.00% D
05079023牛角 Buffalo and cow horns Free A
05079024羚羊角（包括中藥用） Antelope horns (incl. for Chinese drugs) Free A
05079025山羊角（包括中藥用） Goat horns (incl. for Chinese drugs) Free A
05079026穿山甲片（包括中藥用） Chuan Shan Chia (Manidis squama) (incl.
for Chinese drugs)
Free A
05079027鱷魚鱗 Crocodile scales Free A
05079031鹿角粉（包括中藥用） Antlers powder (incl. for Chinese drug) 12.50% D
05079032羚羊角粉（包括中藥用） Antelope horn powder (incl. for Chinese drugs)
Free A
05079091其他動物角、蹄、甲、爪、喙（包
括中藥用）
Other animal horns, hooves, nails, claws and beaks (incl. for Chinese drugs)
Free A
05079092其他動物角、蹄、甲、爪、喙之粉
（包括中藥用）
Other animal horn, hooves, nails, claws and beaks, powder (incl. for Chinese drugs)
Free A
05079093其他動物角、蹄、甲、爪、喙之廢
料（包括中藥用）
Other animal horn, hooves, nails, claws and beaks, waste (incl. for Chinese drugs)
Free A
0508珊瑚或類似物質，未經加工，或經 簡單處理但未另行加工者；軟體水 產動物，甲殼類或棘皮動物之介殼 和墨魚骨，未經加工或經簡單處理 但未切成形者，粉及其廢料
Coral and similar materials, unworked or simply prepared but not otherwise worked;
shells of molluscs, crustaceans or e chinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
050800珊瑚或類似物質，未經加工，或經
簡單處理但未另行加工者；軟體水 產動物，甲殼類或棘皮動物之介殼 和墨魚骨，未經加工或經簡單處理 但未切成形者，粉及其廢料
Coral and similar materials, unworked or simply prepared but not otherwise worked;
shells of molluscs, crustaceans or e chinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
05080011珊瑚及其類似物質 Coral and similar material 3.00% A
05080012珊瑚及其類似物質之粉及其廢料（
包括中藥用）
Powder and waste of coral and similar material (incl. for Chinese drugs)
3.00% A
05080020軟體水產動物，甲殼類或棘皮動物
之介殼和墨魚骨，未經加工或經簡 單處理但未切成形者
Shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape
Free A
05080030介殼粉 Shell meal Free A
05080040介殼廢料 Shell waste Free A
0509動物性天然海棉 Natural sponges of animal origin 050900動物性天然海棉 Natural sponges of animal origin
05090000動物性天然海棉 Natural sponges of animal origin 9.00% B
0510龍涎香、海狸香、麝狸香及麝香；
斑蝥；膽汁（乾鮮在內）；分泌腺 及其他動物產品之鮮、冷藏、冷凍 或暫時保存供製藥之用者
Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved
051000龍涎香、海狸香、麝狸香及麝香；
斑蝥；膽汁（乾鮮在內）；分泌腺 及其他動物產品之鮮、冷藏、冷凍 或暫時保存供製藥之用者
Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved
05100011龍涎香 Ambergris 2.50% A
05100012海狸香 Castoreum 2.50% A
05100013麝狸香 Civet 2.50% A
05100014麝香粒（包括中藥用） Musk of granules (incl. for Chinese drugs) 2.50% A 05100015麝香枝（包括中藥用） Musk of powder in bottle (1 gm.) (incl. for
Chinese drugs)
2.50% A
05100016黃藥（牛黃、猴棗在內）（包括中
藥用）
Bezoar (incl. cow bezoar and monkey bezoar) (incl. for Chinese drugs)
2.50% A
05100017阿膠 A Chiao (Nigra Gelatina) 2.50% A
05100021全蠍 Chen Hsieh (Bathus) 2.50% A
05100022九香蟲 Chiu Hsiang Chung (Coridius) 2.50% A
05100023五穀蟲（蛆） Wu Ko Chung (Chrysomyiae Larva) 2.50% A
05100029其他節肢動物類藥材 Other arthropoda drugs 2.50% A
05100031水蛭 Shui Chih (Hirudo) 2.50% A
05100032地龍（地龍干） Ti Lung (Lumbricus) 2.50% A
05100033中藥用珍珠 Pearls for medical use 2.50% A
05100034中藥用珍珠碎或珍珠末 Pearls crushed or powder, for medical use 2.50% A
05100039其他無脊椎動物類藥材 Other invertebrates drugs 2.50% A
05100044熊膽 Hsiung Tan (Ursi Fel) 2.50% A
05100049其他脊椎動物類藥材 Other vertebrates drugs 2.50% A
0511未列名動物產品；第一章或第三章 所列不適於人類食用之死動物
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
051110牛精液 Bovine semen
05111000牛精液 Bovine semen Free A
05119－其他︰ -Other:
051191魚或甲殼類，軟體類水產動物或其
他水產無脊椎動物產品；第三章所 列死動物
Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
05119110孵化用魚卵 Spawn, fish, fertile Free A
05119120魚廢料 Fish waste 9.00% A
05119130魚頭、魚唇及魚肚 Fish heads , lips and skins 12.50% A
05119191蝦卵 Spawn, shrimp Free A
05119199其他魚或甲殼類，軟體類水產動物
或其他水產無脊椎動物產品；第三 章所列死動物
Other products of crustaceans, molluscs or other aquatic invertebrates;dead animals of Chapter 3
12.00% A
051199其他 Other
05119910蠶卵，蠶砂 Eggs, silkworm and silkworm dung Free A
05119920皮屑及皮廢料 Parings and waste of raw mides or skins 7.50% A
05119930供飼養魚類用之蠶蛹 Chrysalis of silkworm for feeding fish 4.10% A
05119991其他動物精液 Other animal semen Free A
05119992動物胚胎 Animal embryo Free A
05119999其他動物產品；第一章所列不適於
人類食用之死動物
Other animal products; dead animals of Chapter 1, unfit for human consumption
Free A
06第六章 活樹及其他植物；球 莖、根及類似品；切花及裝飾用 葉
Chapter 6 Live trees and other plants;
bulbs, roots and the like; cut flowers and ornamental foliage
0601鱗莖、塊莖、塊根、球莖、冠芽及 匍匐莖，在休眠中、生長中、或開 花中；菊苣及根，不包括第１２１ ２節之根
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No.12.12
060110鱗莖、塊莖、塊根、球莖、冠芽及
匍匐莖，休眠中者
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, dormant
06011000鱗莖、塊莖、塊根、球莖、冠芽及
匍匐莖，休眠中者
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, dormant
Free A
060120鱗莖、塊莖、塊根、球莖、冠芽及
匍匐莖，生長中或開花中；菊苣及 根
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, in growth or in flower; chicory plants and roots
06012010鱗莖、塊莖、塊根、球莖、冠芽及
匍匐莖，生長中
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, in growth
Free A
06012020鱗莖、塊莖、塊根、球莖、冠芽及
匍匐莖，開花中
Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, in flower
20.00% A
06012030菊苣及根 Chicory plants and roots Free A
0602其他活植物（包括根），插穗及裔 芽；菇類菌種
Other live plants (including their roots) cuttings and slips; mushroom spawn
060210未長根插穗及裔芽 Unrooted cuttings and slips
06021010梨，未長根插穗及裔芽 Pear, unrooted cuttings and slips Free A
06021090其他未長根插穗及裔芽 Other unrooted cuttings and slips 6.00% A
060220食用果實及堅果之樹，灌木及矮叢
樹，已否接枝均在內
Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
06022000食用果實及堅果之樹，灌木及矮叢
樹，已否接枝均在內
Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
17.00% D
060230山杜鵑及杜鵑，已否接枝均在內 Rhododendrons and azaleas, grafted or not
06023000山杜鵑及杜鵑，已否接枝均在內 Rhododendrons and azaleas, grafted or not 20.00% A
060240玫瑰，已否接枝均在內 Rose, grafted or not
06024000玫瑰，已否接枝均在內 Rose, grafted or not 17.00% A
060290其他 Other
06029010菇類菌種 Mushroom spawn Free A
06029091其他活植物苗 Other plant seedlings Free A
06029099其他活植物 Other live plants 24.00% B 詳如附件
3.14: A See Annex 3.14: A 0603花束用或裝飾用之切花及花蕾，
鮮、乾、染色、漂白、塗裝或其他 方式處理者
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
060310鮮 Fresh
06031010鴉片罌粟花，鮮 Opium poppier, fresh 22.60% D