Schedule of Tariff Commitments Chinese Taipei

Schedule of Tariff Commitments Chinese Taipei HS 2012 01 0101 01012 010121 01012100 010129 01012900 010130 01013000 010190 01019000 0102 01022 010221 01022100 010229 01022900 01023 010231 01023100 010239 01023900 010290 01029010 01029090 0103 010310 01031000 01039 010391 01039100 010392 01039200 0104 010410 01041000 010420 01042000 0105 01051 010511 01051110 01051120 010512 01051210 01051220 010513. Description Chapter 1 live animals Live horses, asses, mules and hinnies: – Horses: – – Pure-bred breeding animals Live horses, pure-bred breeding animals – – Other Other live horses – Asses Live asses – Other Live mules and hinnies Live bovine animals: – Cattle: – – Pure-bred breeding animals Live cattle, pure-bred breeding animals – – Other Other live cattle – Buffalo: – – Pure-bred breeding animals Live buffalo, pure-bred breeding animals – – Other Other live buffalo – Other Other live bovine animals, pure-bred breeding animals Other live bovine animals Live swine: – Pure-bred breeding animals Live swine, pure-bred breeding animals – Other: – – Weighing less than 50 kg Live swine, weighting less than 50 kg, other than pure-bred breeding animals – – Weighing 50 kg or more Live swine, weighting 50kg or more, other than pure-bred breeding animals Live sheep and goats: – Sheep Live sheep – Goats Live goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: – Weighing not more than 185 g: – – Fowls of the species Gallus domesticus Live fowls, pure-bred breeding animals, weighing not more than 185 g Live fowls, other than pure-bred breeding animals, weighing not more than 185 g – – Turkeys Live turkeys, pure-bred breeding animals, weighing not more than 185 g Live turkeys, other than pure-bred breeding animals, weighing not more than 185 g – – Ducks. Base Rate. Staging Category. 2.50%. EIF. 2.50%. EIF. 2.50%. EIF. 2.50%. EIF. 2.50%. EIF. 5.00%. EIF. 2.50%. EIF. 5.00%. EIF. 2.50% 5.00%. EIF EIF. 2.50%. EIF. 5.00%. EIF. 5.00%. EIF. 8.50%. EIF. 8.50%. EIF. Free. EIF. 4.00%. EIF. Free. EIF. 4.00%. EIF. HS 2012 01051310 01051390 010514 01051410 01051490 010515 01051510 01051590 01059 010594 01059410 01059420 010599 01059910 01059920 0106 01061 010611 01061100 010612. 01061210. 01061220 010613 01061300 010614 01061410 01061490 010619 01061910 01061920 01061930 01061940 01061990 010620 01062010 01062020 01062090 01063 010631 01063100 010632. Description Live ducks, pure-bred breeding animals, weighing not more than 185 g Live ducks, other than pure-bred breeding animals, weighing not more than 185 g – – Geese Live geese, pure-bred breeding animals, weighing not more than 185 g Live geese, other than pure-bred breeding animals, weighing not more than 185 g – – Guinea fowls Live guinea fowls, pure-bred breeding animals, weighing not more than 185 g Live guinea fowls, other than pure-bred breeding animals, weighing not more than 185 g – Other: – – Fowls of the species Gallus domesticus Live fowls of the species Gallus domesticus, pure-bred breeding animals, weighing more than185 g Live fowls of the species Gallus domesticus, other than pure-bred breeding animals weighing more than185 g – – Other Live ducks, geese, turkeys, guinea fowls, pure-bred breeding animals, weighing more than 185 g Live ducks, geese, turkeys, guinea fowls, other than purebred breeding animals, weighing more than 185 g Other live animals: – Mammals: – – Primates Mammals of the order Primates – – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) Seals, sea lions and walruses (mammals of the suborder Pinnipedia) – – Camels and other camelids (Camelidae) Live camels and other camelids (Camelidae) – – Rabbits and hares Live rabbits and hares (used for human food) Other live rabbits and hares – – Other Rabbits, live Other livestock Other aquatic animals, live Wild animals, live Other mammals – Reptiles (including snakes and turtles) Snakes, live Turtles and tortoises, live Other reptiles – Birds: – – Birds of prey Birds of prey – – Psittaciformes (including parrots, parakeets, macaws and cockatoos). Base Rate. Staging Category. Free. EIF. 4.00%. EIF. Free. EIF. 4.00%. EIF. Free. EIF. 4.00%. EIF. Free. EIF. 4.00%. EIF. Free. EIF. 4.00%. EIF. 12.50%. EIF. 12.50%. EIF. 12.50%. EIF. 12.50%. EIF. 8.50% 12.50%. EIF EIF. 8.50% 12.50% 12.50% 12.50% 9.00%. EIF EIF EIF EIF EIF. 12.50% 9.00% 9.00%. EIF EIF EIF. 12.50%. EIF. HS 2012 01063200 010633 01063300 010639 01063900 01064 010641 01064100 010649 01064900 010690 01069000 02 0201 020110 02011010 02011090 020120 02012010. 02012020 02012090 020130 02013010. 02013020 02013090 0202 020210 02021010 02021090 020220 02022010. 02022020 02022090 020230 02023010. 02023020 02023090 0203 02031 020311 02031100 020312. Description Psittaciformes (including parrots, parakeets, macaws and cockatoos) – – Ostriches; emus (Dromaius novaehollandiae) Live ostriches; emus – – Other Other birds – Insects: – – Bees Bees, live – – Other Other insects, live – Other Other live animals Chapter 2 meat and edible meat offal Meat of bovine animals, fresh or chilled: – Carcasses and half-carcasses Special quality carcasses and half-carcasses of bovine animals, fresh or chilled Other carcasses and half-carcasses of bovine animals, fresh or chilled – Other cuts with bone in Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, fresh or chilled Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, fresh or chilled Other cuts of bovine animals, with bone in, fresh or chilled – Boneless Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, fresh or chilled Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, fresh or chilled Other meat of bovine animals, boneless, fresh or chilled Meat of bovine animals, frozen: – Carcasses and half-carcasses Special quality carcasses and half-carcasses of bovine animals, frozen Other carcasses and half-carcasses of bovine animals, frozen – Other cuts with bone in Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, frozen Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, frozen Other cuts of bovine animals, with bone in, frozen – Boneless Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, frozen Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, frozen Other meat of bovine animals, boneless, frozen Meat of swine, fresh, chilled or frozen: – Fresh or chilled: – – Carcasses and half-carcasses Carcasses and half-carcasses of swine, fresh or chilled – – Hams, shoulders and cuts thereof, with bone in. Base Rate. Staging Category. 12.50%. EIF. 12.50%. EIF. 12.50%. EIF. 12.50%. EIF. 12.50%. EIF. 9.00%. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. 10. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. 10. NT$10/KGM. EIF. NT$10/KGM. EIF. NT$10/KGM. 10. NT$10/KGM. EIF. 12.50%. EIF. HS 2012 02031200 020319 02031911 02031919 02031991 02031999 02032 020321 02032100 020322 02032200 020329 02032911 02032919 02032991 02032999 0204 020410 02041000. Description Hams, shoulders and cuts thereof, of swine, with bone in, fresh or chilled – – Other Belly(including spare ribs) of swine, boneless, fresh or chilled Other meat of swine, boneless, fresh or chilled Belly of swine (including spare ribs), with bone in, fresh or chilled Other meat of swine, with bone in, fresh or chilled – Frozen: – – Carcasses and half-carcasses Carcasses and half-carcasses of swine, frozen – – Hams, shoulders and cuts thereof, with bone in Hams, shoulders and cuts thereof, of swine, with bone in, frozen – – Other Belly(including spare ribs) of swine, boneless, frozen Other meat of swine, boneless, frozen Belly(including spare ribs) of swine, with bone in, frozen Other meat of swine, with bone in, frozen Meat of sheep or goats, fresh, chilled or frozen: – Carcasses and half-carcasses of lamb, fresh or chilled Carcasses and half-carcasses of lamb, fresh or chilled. 02042 020421 02042100. – Other meat of sheep, fresh or chilled: – – Carcasses and half-carcasses. 020422 02042200. – – Other cuts with bone in. 020423 02042300. – – Boneless. 020430 02043000. – Carcasses and half-carcasses of lamb, frozen. 02044 020441 02044100. – Other meat of sheep, frozen: – – Carcasses and half-carcasses. 020442 02044200. – – Other cuts with bone in. 020443 02044300. – – Boneless. 020450 02045000. – Meat of goats. 0205. Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: – Of bovine animals, fresh or chilled. 020500 02050000 0206 020610. Carcasses and half-carcasses of sheep, fresh or chilled. Other cuts of sheep, with bone in, fresh or chilled. Meat of sheep, boneless, fresh or chilled. Carcasses and half-carcasses of lamb, frozen. Carcasses and half-carcasses of sheep, frozen. Other cuts of sheep, with bone in, frozen. Meat of sheep, boneless, frozen. Meat of goats, fresh, chilled or frozen. Base Rate. Staging Category. 12.50%. EIF. 12.50%. 10. 12.50%. EIF. 12.50%. 10. 12.50%. EIF. 12.50%. 10. 12.50%. 10. 12.50% 12.50% 12.50% 12.50%. 10 10 10 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. NT$11.3/KGM or 15% whichever is higher. 10. 20.00%. EIF. HS 2012 02061010 02061090 02062 020621 02062100 020622 02062200 020629 02062910 02062990 020630 02063010 02063020 02063090 02064 020641 02064100 020649 02064910 02064920 02064930 02064990 020680 02068011 02068019 02068020 020690 02069010 02069090 0207 02071 020711 02071100 020712 02071200 020713 02071311 02071319 02071320 02071391 02071392 02071399 020714 02071411. Description. Base Rate. Bone with meat of bovine animals, fresh or chilled Other edible offal of bovine animals, fresh or chilled – Of bovine animals, frozen: – – Tongues Tongues of bovine animals, frozen – – Livers Livers of bovine animals, frozen – – Other Bone with meat of bovine animals, frozen Other edible offal of bovine animals, frozen – Of swine, fresh or chilled Bone with meat of swine, fresh or chilled Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, fresh or chilled Other edible offal of swine, fresh or chilled – Of swine, frozen: – – Livers Livers of swine, frozen – – Other Tendons of swine, frozen Bone with meat of swine, frozen Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, frozen Other edible offals of swine, frozen – Other, fresh or chilled Bone with meat of sheep, lambs and goats, fresh or chilled Other edible offal of sheep, lambs and goats, fresh or chilled Edible offals of horses, asses, mules or hinnies, fresh or chilled – Other, frozen Bone with meat of sheep, lambs and goats, frozen Other edible offal of sheep, lambs and goats, frozen Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen: – Of fowls of the species Gallus domesticus: – – Not cut in pieces, fresh or chilled Meat of fowls of the species Gallus domesticus, not cut in pieces, fresh or chilled – – Not cut in pieces, frozen Meat of fowls of the species Gallus domesticus, not cut in pieces, frozen – – Cuts and offal, fresh or chilled Drum sticks (including legs and leg quarters ) and wings of fowls of the species Gallus domesticus, fresh or chilled Other meat of fowls of the species Gallus domesticus, cut in pieces, fresh or chilled Livers of fowls of the species Gallus domesticus, fresh or chilled Heart and feet of fowls of the species Gallus domesticus, fresh or chilled Neck of fowls of the species Gallus domesticus, fresh or chilled Other offal of fowls of the species Gallus domesticus, fresh or chilled – – Cuts and offal, frozen: Drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen. 35.00% 15.00%. Staging Category EIF EIF. 15.00%. EIF. 15.00%. EIF. 30.00% 15.00%. EIF EIF. 35.00%. EIF. 15.00%. 10. 15.00%. 10. 15.00%. 10. 15.00% 35.00%. 10 EIF. 15.00%. 10. 15.00%. 10. 35.00%. 10. 42.50%. 10. 45.00%. EIF. 35.00% 42.50%. EIF 10. 20.00%. 10. 20.00%. 10. 20.00%. 10. 20.00%. 10. 25.00%. EIF. 25.00%. EIF. 34.00%. EIF. 25.00%. 10. 20.00%. 10. HS 2012 02071419 02071421 02071422 02071423 02071429 02072 020724 02072400 020725 02072500 020726 02072610 02072620 02072690 020727 02072710 02072721 02072722 02072729 02074 020741 02074100 020742 02074200 020743 02074300 020744 02074410 02074420 02074490 020745 02074510 02074520 02074530 02074590 02075 020751 02075100 020752 02075200 020753 02075300 020754 02075410 02075420 02075490 020755 02075510 02075520 02075530 02075590 020760 02076010 02076020 02076030 02076040. Description Other meat of fowls of the species Gallus domesticus, cut in pieces, frozen Livers of fowls of the species Gallus domesticus, frozen Heart and feet of fowls of the species Gallus domesticus, frozen Neck of fowls of the species Gallus domesticus, frozen Other offal of fowls of the species Gallus domesticus, frozen – Of turkeys: – – Not cut in pieces, fresh or chilled Meat of turkeys, not cut in pieces, fresh or chilled – – Not cut in pieces, frozen Meat of turkeys, not cut in pieces, frozen – – Cuts and offal, fresh or chilled Meat of turkeys, cut in pieces, fresh or chilled Livers of turkeys, fresh or chilled Other offals of turkeys, fresh or chilled – – Cuts and offal, frozen: Meat of turkeys, cut in pieces, frozen Liver of turkeys, frozen Heart of turkeys, frozen Other offal of turkeys, frozen – Of ducks: – – Not cut in pieces, fresh or chilled Meat of ducks, not cut in pieces, fresh or chilled – – Not cut in pieces, frozen Meat of ducks, not cut in pieces, frozen – – Fatty livers, fresh or chilled Fatty livers of ducks, not cut in pieces, fresh or chilled – – Other, fresh or chilled Meat of ducks, cut in pieces, fresh or chilled Heart of ducks, fresh or chilled Other offal of ducks, fresh or chilled – – Other, frozen: Meat of ducks, cut in pieces, frozen Livers of ducks, frozen Heart of ducks, frozen Other offal of ducks, frozen – Of geese: – – Not cut in pieces, fresh or chilled Meat of geese, not cut in pieces, fresh or chilled – – Not cut in pieces, frozen Meat of geese, not cut in pieces, frozen – – Fatty livers, fresh or chilled Fatty livers of geese, not cut in pieces, fresh or chilled – – Other, fresh or chilled Meat of geese, cut in pieces, fresh or chilled Heart of geese, fresh or chilled Other offal of geese, fresh or chilled – – Other, frozen: Meat of geese, cut in pieces, frozen Livers of geese, frozen Heart of geese, frozen Other offal of geese, frozen – Of guinea fowls: Meat of guinea fowls, not cut in pieces, fresh or chilled Meat of guinea fowls, cut in pieces, fresh or chilled Other offal of guinea fowls, fresh or chilled Meat of guinea fowls, not cut in pieces, frozen. Base Rate. Staging Category. 20.00%. 10. 25.00%. EIF. 25.00%. EIF. 34.00%. EIF. 25.00%. EIF. 10.00%. 10. 10.00%. 10. 10.00% 30.00% 25.00%. 10 EIF EIF. 8.50% 25.00% 34.00% 25.00%. 10 EIF EIF EIF. 30.00%. 10. 30.00%. 10. 15.00%. EIF. 35.00% 34.00% 25.00%. 10 EIF EIF. 35.00% 25.00% 34.00% 25.00%. 10 EIF EIF EIF. 25.00%. 10. 25.00%. 10. 15.00%. EIF. 25.00% 34.00% 25.00%. 10 EIF EIF. 25.00% 25.00% 34.00% 25.00%. 10 EIF EIF EIF. 25.00% 25.00% 25.00% 25.00%. 10 10 EIF 10. HS 2012 02076050 02076060 02076090 0208 020810 02081010 02081020 020830 02083010 02083020 020840. 02084010 02084020 02084030 02084040 020850 02085010 02085020 020860 02086010 02086020 020890 02089011 02089012 02089013 02089021 02089029 02089090 0209. 020910 02091000. 020990 02099000. 0210 02101 021011 02101100 021012 02101200. Description. Base Rate. Meat of guinea fowls, cut in pieces, frozen Livers of guinea fowls, frozen Other offal of guinea fowls, frozen Other meat and edible meat offal, fresh, chilled or frozen: – Of rabbits or hares Meat of rabbits or hares, fresh, chilled or frozen Edible offal of rabbits or hares, fresh, chilled or frozen – Of primates Meat of the order Primates of mammals , fresh , chilled or frozen Edible offal of the order Primates of mammals , fresh , chilled or frozen – Of whales, dolphins and porpoises (mammals of the order of Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Meat of whales, dolphins, porpoises, manatees and dugongs, fresh, chilled or frozen Edible offal of whales, dolphins, porpoises, manatees and dugongs, fresh, chilled or frozen Meat of seals, sea lions and walruses, fresh, chilled or frozen Edible offal of seals, sea lions and walruses, fresh, chilled or frozen – Of reptiles (including snakes and turtles) Meat of reptiles (including snakes and turtles) , fresh , chilled or frozen Edible offal of reptiles (including snakes and turtles) , fresh , chilled or frozen – – Of camels and other camelids (Camelidae) Meat of camels and other camelids, fresh, chilled or frozen Edible offal of camels and other camelids, fresh, chilled or frozen – Other Meat of deer, fresh, chilled or frozen Lu Pien (Cervi Penis), fresh, chilled or frozen Tendons of deer, fresh, chilled or frozen Meat of frogs' legs, fresh, chilled or frozen Other meat, fresh, chilled or frozen Other edible meat offal (other than those of heading 02.06 and heading 02.07), fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked: – Of pigs Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked – Other Poultry fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: – Meat of swine: – – Hams, shoulders and cuts thereof, with bone in Hams, shoulders and cuts thereof of swine, with bone in – – Bellies (streaky) and cuts thereof Bellies (streaky) and cuts thereof, of swine. 25.00% 25.00% 25.00%. Staging Category 10 EIF EIF. 20.00% 45.00%. EIF EIF. 34.00%. EIF. 45.00%. EIF. 34.00%. EIF. 45.00%. EIF. 34.00%. EIF. 45.00%. EIF. 34.00%. EIF. 45.00%. EIF. 34.00%. EIF. 45.00%. EIF. 15.00% 20.00% 15.00% 27.00% 34.00%. EIF EIF EIF EIF EIF. 45.00%. EIF. 18.00%. EIF. 18.00%. EIF. 15.00%. 10. 20.00%. 10. HS 2012 021019 02101900 021020 02102000 02109 021091 02109100 021092. 02109200. 021093 02109300. 021099 02109911 02109912. 02109913 02109919 02109921 02109929 02109930 02109941 02109942 02109990 03 0301 03011 030111 03011100 030119 03011900 03019 030191. 03019100 030192 03019210 03019220. Description – – Other Other meat of swine, salted, in brine, dried or smoked – Meat of bovine animals Meat of bovine animals, salted, in brine, dried or smoked – Other, including edible flours and meals of meat or meat offal: – – Of primates Meat and edible offals of the order Primates of mammals, salted, in brine, dried or smoked; flours and meals thereof – – Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Meat and edible offals of whales, dolphin, porpoises, manatees, dugongs, seals, sea lions and walruses, salted, in brine, dried or smoked; flours and meals thereof – – Of reptiles (including snakes and turtles) Meat and edible offals of reptiles (including snakes and turtles) , salted , in brine , dried or smoked ; flours and meals thereof – – Other: Livers of fowls of the species Gallus domesticus, salted, in brine, dried or smoked Drumsticks (including leg and leg quarters) and wings of fowls of the species Gallus domesticus, salted, in brine, dried or smoked Hearts and feet of fowls of the species Gallus domesticus, salted, in brine, dried or smoked Other cuts of fowls of the species Gallus domesticus, salted, in brine, dried or smoked Other poultry livers, salted, in brine, dried or smoked Other edible poultry offal, salted, in brine, dried, or smoked (other than poultry livers); flours and meals thereof K'o Chiai (Gecko Gecko), dried Lu Pien (Cervi Penis), dried Tendons, deer, dried Other meat and edible offals, salted, in brine, dried, or smoked; flours and meals thereof Chapter 3 fish and crustaceans, molluscs and other acquatic invertebrates Live fish: – Ornamental fish: – – Freshwater Ornamental fish, freshwater – – Other Other ornamental fish – Other live fish:. Base Rate. Staging Category. 15.00%. 10. 15.00%. EIF. 20.00%. EIF. 20.00%. EIF. 20.00%. EIF. 25.00%. EIF. 20.00%. 10. 25.00%. EIF. 20.00%. 10. 30.00%. EIF. 25.00%. EIF. 2.50% 20.00% 15.00%. EIF EIF EIF. 20.00%. EIF. 10.00%. 5. 10.00%. 5. 15.00%. EIF. 15.00% Free. EIF EIF. – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Live trout – – Eels (Anguilla spp.) Eels (Anguilla spp.), live Glass eel, eel fry, young eel. HS 2012 030193. 03019300 030194 03019400 030195 03019500 030199 03019910 03019921 03019922 03019929 0302 03021 030211. 03021100 030213. 03021300 030214 03021400 030219 03021900 03022. 030221 03022100 030222 03022200 030223 03022300 030224 03022400 030229 03022900 03023. 030231 03023100 030232 03023200 030233. Description – – Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Carp, live – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) Atlantic and Pacific bluefin tunas, live – – Southern bluefin tunas (Thunnus maccoyii) Southern bluefin tunas (Thunnus maccoyii),live – – Other Other fish fry Live swamp eel Other carp, live Other live fish Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04: – Salmonidae, excluding livers and roes:. Base Rate. Staging Category. 20.00%. EIF. 15.00%. EIF. 15.00%. EIF. Free NT$ 10.8 /KGM or 18 % whichever is higher 20.00% 15.00%. EIF. 15.00%. 10. 10.00%. EIF. 10.00%. EIF. 15.00%. 10. 12.50%. EIF. 15.00%. EIF. 15.00%. EIF. 15.00%. EIF. 15.00%. EIF. 10.00%. EIF. 10.00%. EIF. EIF EIF 5. – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Trout , fresh or chilled – – Pacific salmon (Oncorhynchus nerka, Oncorthynchus gorbuscha, Oncorthynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorthynchus rhodurus) Pacific salmon, fresh or chilled – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Atlantic salmon and Danube salmon, fresh or chilled – – Other Other salmonidae, fresh or chilled – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: – – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), fresh or chilled – – Plaice (Pleuronectes platessa) Plaice (pleuronectes platessa), fresh or chilled – – Sole (Solea spp.) Sole (solea spp.), fresh or chilled – – Turbots (Psetta maxima) Turbots, fresh or chilled – – Other Other flat fishes, fresh or chilled – Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: – – Albacore or longfinned tunas (Thunnus alalunga) Albacore or longfinned tunas (thunnus alalunga), fresh or chilled – –Yellowfin tunas (Thunnus albacares) Yellowfin tunas (thunnus albacares), fresh or chilled – – Skipjack or stripe-bellied bonito. HS 2012 03023300 030234 03023400 030235 03023500 030236 03023600 030239 03023900 03024. 030241 03024100 030242 03024200 030243. 03024300 030244 03024400 030245 03024500 030246 03024600 030247 03024700 03025. 030251 03025100 030252 03025200 030253 03025300 030254 03025400 030255 03025500 030256 03025600 030259 03025900. Description Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , fresh or chilled – – Bigeye tunas (Thunnus obesus) Bigeye tunas (Thunnus obesus) , fresh or chilled – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) Atlantic and Pacific bluefin tunas, fresh or chilled – – Southern bluefin tunas (Thunnus maccoyii) Southern bluefin tunas (Thunnus maccoyii) , fresh or chilled – – Other Other tunas (of genus Thunnus), fresh or chilled. Base Rate. Staging Category. 20.00%. EIF. 15.00%. EIF. 15.00%. EIF. 15.00%. EIF. 15.00%. EIF. 30.00%. 10. 25.00%. EIF. 30.00%. 10. NT$ 9.3 /KGM or 30 % whichever is higher. 10. 20.00%. EIF. 25.00%. EIF. 25.00%. EIF. 12.50%. EIF. 15.00%. EIF. 15.00%. EIF. 25.00%. EIF. 25.00%. EIF. 25.00%. EIF. 25.00%. EIF. – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.),sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.),brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel, (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: – – Herrings (Clupea harengus, Culpea pallasii) Herrings, fresh or chilled – – Anchovies (Engraulis spp.) Anchovies, fresh or chilled – – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Sardines, sardinella, brisling or sprats, fresh or chilled – – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Mackerel, fresh or chilled – – Jack and horse mackerel (Trachurus spp.) Jack and horse mackerel, fresh or chilled – – Cobia (Rachycentron canadum) Cobia, fresh or chilled – – Swordfish (Xiphias gladius) Swordfish, fresh or chilled – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Cod, fresh or chilled – – Haddock (Melanogrammus aeglefinus) Haddock, fresh or chilled – – Coalfish (Pollachius virens) Coalfish, fresh or chilled – – Hake (Merluccius spp., Urophycis spp.) Hake, fresh or chilled – – Alaska Pollack (Theragra chalcogramma) Alaska Pollack, fresh or chilled – – Blue whitings (Micromesistius poutassou, Micromesistius australis) Blue whitings, fresh or chilled – – Other Other fish, fresh or chilled. HS 2012 03027. 030271 03027100 030272 03027200 030273. 03027300 030274 03027400 030279 03027900 03028 030281 03028100 030282 03028200 030283 03028300 030284 03028400 030285 03028500 030289 03028910 03028920 03028930. Description – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: – – Tilapias (Oreochromis spp.) Tilapias, fresh or chilled – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Catfish, fresh or chilled – – Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Carp, fresh or chilled – – Eels (Anguilla spp.) Eels, fresh or chilled – – Other Other fish, fresh or chilled – Other fish, excluding livers and roes: – – Dogfish and other sharks Dogfish and other sharks, fresh or chilled – – Rays and skates (Rajidae) Rays and skates, fresh or chilled – – Toothfish (Dissostichus spp.) Toothfish, fresh or chilled – – Seabass (Dicentrarchus spp.) Seabass, fresh or chilled – – Seabream (Sparidae) Seabream, fresh or chilled – – Other: Mullet, fresh or chilled Yellow croaker (Larimichthys crocea), fresh or chilled Sweetfish (Ayu), fresh or chilled. 03028940 03028951. Saury, fresh or chilled. 03028952 03028960. Muraenesocidae eels and congridae eels, fresh or chilled Shishamo smelt (Spirinchus lanceolatus)(HIKKITA). Capelin (Mallotus villosus), fresh or chilled Monk fish, pacific linglods, sablefish, fresh or chilled Blue cod (Parapercis colias), fresh or chilled Silver anchovy(Spratelloides gracilis), fresh or chilled Black skipjack (Euthynnus affinis), fresh or chilled Other carangidae fishes, fresh or chilled Other scombridae fishes, fresh or chilled Other fish, fresh or chilled Skins of fish under this heading, edible, fresh or chilled Tails and bones of fish under this heading, edible, fresh or chilled Shark fins, edible, fresh or chilled Heads, lips, maws and other offal of fish under this heading, edible, fresh or chilled – Livers and roes Livers, fish, fresh or chilled Roes, fish, fresh or chilled Fish, frozen, excluding fish fillets and other fish meat of heading 03.04:. 03028970 03028981 03028982 03028983 03028984 03028985 03028989 03028991 03028992 03028993 03028994 030290 03029010 03029020 0303. Rice-field eel, fresh or chilled. Base Rate. Staging Category. 25.00%. EIF. 25.00%. EIF. 25.00%. EIF. 15.00%. 10. 25.00%. EIF. 25.00%. EIF. 25.00%. EIF. 25.00%. 10. 25.00%. EIF. 25.00%. EIF. NT$ 30 /KGM 26.00% NT$ 23 /KGM or 17.5 % whichever is higher 27.00% NT$ 10.8 /KGM or 18 % whichever is higher 15.00% NT$ 9 /KGM or 17.5 % whichever is higher 20.00% 12.50% 37.50% 20.00% 42.50% 30.00% 25.00% 17.50%. 10 EIF. 12.50%. EIF. 17.50%. 15. 12.50%. EIF. 27.00% 15.00%. EIF EIF. EIF EIF EIF 10 EIF EIF EIF 10 EIF 10 10 EIF EIF. HS 2012 03031 030311 03031100 030312. 03031200 030313 03031300 030314. 03031400 030319 03031900 03032. 030323 03032300 030324 03032400 030325. 03032500 030326 03032600 030329 03032900 03033. 030331 03033100 030332 03033200 030333 03033300 030334 03033400 030339 03033900 03034. 030341 03034100 030342. Description – Salmonidae, excluding livers and roes: – – Sockeye salmon (red salmon) (Oncorhynchus nerka) Sockeye salmon (red salmon) (Oncorhynchus nerka) , frozen – – Other Pacific salmon (Oncorhynchus goruscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Other Pacific salmon, frozen – – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Atlantic salmon and Danube salmon, frozen – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Trout, frozen – – Other Other salmonidae, frozen – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: – – Tilapias (Oreochromis spp.) Tilapias, frozen – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Catfish, frozen – – Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) Carp, frozen – – Eels (Anguilla spp.) Eels, frozen – – Other Other fish, frozen – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: – – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), frozen – – Plaice (Pleuronectes platessa) Plaice (pleuronectes platessa), frozen – – Sole (Solea spp.) Sole (solea spp.), frozen – – Turbots (Psetta maxima) Turbots, frozen – – Other Other flat fishes, frozen – Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: – – Albacore or longfinned tunas (Thunnus alalunga) Albacore or longfinned tunas (thunnus alalunga), frozen – – Yellowfin tunas (Thunnus albacares). Base Rate. Staging Category. 10.00%. EIF. 10.00%. EIF. 10.00%. EIF. 15.00%. 10. 15.00%. 10. 25.00%. EIF. 25.00%. EIF. 25.00%. EIF. 12.50%. 10. 25.00%. EIF. 12.50%. EIF. 15.00%. 10. 15.00%. 10. 12.50%. 10. 12.50%. 10. 10.00%. EIF. Description. Base Rate. Yellowfin tunas (Thunnus albacares), frozen – – Skipjack or stripe-bellied bonito Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , frozen – – Bigeye tunas (Thunnus obesus) Bigeye tunas (Thunnus obesus) , frozen – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) Atlantic and Pacific bluefin tunas, frozen – – Southern bluefin tunas (Thunnus maccoyii) Southern bluefin tunas (Thunnus maccoyii) , frozen – – Other Other tunas (of genus thunnus), frozen – Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: – – Herrings (Clupea Harengus, Clupea pallasii) Herrings, frozen – – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Sardines, sardinella, brisling or sprats, frozen – – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus). 10.00%. Staging Category EIF. 20.00%. EIF. 17.50%. EIF. 17.50%. EIF. 17.50%. EIF. 17.50%. EIF. 25.00%. 10. 30.00%. 10. NT$ 7.3 /KGM or 25 % whichever is higher. 10. 20.00%. EIF. 25.00%. EIF. 25.00%. EIF. 12.50%. EIF. 15.00%. EIF. 15.00%. EIF. 10.00%. EIF. 10.00%. EIF. 25.00%. EIF. 10.00%. EIF. 25.00%. EIF. HS 2012 03034200 030343 03034300 030344 03034400 030345 03034500 030346 03034600 030349 03034900 03035. 030351 03035100 030353. 03035300 030354 03035400 030355 03035500 030356 03035600 030357 03035700 03036. 030363 03036300 030364 03036400 030365 03036500 030366 03036600 030367 03036700 030368 03036800 030369 03036910 03036990. Mackerel, frozen – – Jack and horse mackerel (Trachurus spp.) Jack and horse mackerel, frozen – – Cobia (Rachycentron canadum) Cobia, frozen – – Swordfish (Xiphias gladius) Swordfish, frozen – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Cod, frozen – – Haddock (Melanogrammus aeglefinus) Haddock, frozen – – Coalfish (Pollachius virens) Coalfish, frozen – – Hake (Merluccius spp., Urophycis spp.) Hake, frozen – – Alaska Pollack (Theragra chalcogramma) Alaska Pollack, frozen – – Blue Whitings (Micromesistius poutassou, Micromesistius australis) Blue whitings, frozen – – Other Other pollock (Pollachius pollachius, Theragra finnmarchica), frozen Other frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae. HS 2012. Description. 03038 030381 03038100 030382 03038200 030383 03038300 030384 03038400 030389 03038910 03038920 03038930. – Other fish, excluding livers and roes: – – Dogfish and other sharks Dogfish and other sharks, frozen – – Rays and skates (Rajidae) Rays and skates, frozen – – Toothfish (Dissostichus spp.) Toothfish, frozen – – Seabass (Dicentrarchus spp.) Seabass, frozen – – Other: Mullet, frozen Yellow croaker (Larimichthys crocea), frozen. 03038940 03038951. Saury, frozen. 03038952 03038960. Muraenesocidae eels and congridae eels, frozen Shishamo smelt (Spirinchus lanceolatus)(HIKKITA). Capelin (Mallotus villosus), frozen Monk fish, pacific linglods, sablefish, frozen Blue cod (Parapercis colias), frozen Silver anchovy(Spratelloides gracilis), frozen Black skipjack (Euthynnus affinis), frozen Other carangidae fishes, frozen Other scombridae fishes, frozen Other fish, frozen Skins of fish under this heading, edible, frozen Tails and bones of fish under this heading, edible, frozen Shark fins, edible, frozen Heads, lips, maws and other offal of fish under this heading, edible, frozen – Livers and roes Livers, fish, frozen Roes, fish, frozen Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: – Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): – – Tilapias (Oreochromis spp.) Tilapia fillets, fresh or chilled – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Catfish fillets, fresh or chilled – – Nile perch (Lates niloticus) Nile Perch fillets, fresh or chilled – – Other Other fish fillets, fresh or chilled – Fresh or chilled fillets of other fish: – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 03038970 03038981 03038982 03038983 03038984 03038985 03038989 03038991 03038992 03038993 03038994 030390 03039010 03039020 0304 03043. 030431 03043100 030432 03043200 030433 03043300 030439 03043900 03044 030441. Sweetfish (Ayu), frozen. Rice-field eel, frozen. Base Rate. Staging Category. 25.00%. EIF. 25.00%. EIF. 25.00%. 10. 25.00%. 10. NT$ 25 /KGM 27.00% NT$ 23 /KGM or 17.5 % whichever is higher 20.00% NT$ 10.8 /KGM or 18 % whichever is higher 12.50% NT$ 6.42 /KGM or 12.5 % whichever is higher 20.00% 25.00% 37.50% 20.00% 50.00% 30.00% 25.00% 17.50% 12.50% 17.50%. 10 EIF. 12.50%. EIF. 25.00% 11.00%. EIF EIF. 24.00%. 10. 20.00%. EIF. 24.00%. 10. 24.00%. 10. EIF EIF EIF 10 EIF EIF EIF 10 EIF 10 10 EIF EIF EIF 15. HS 2012 03044100 030442. 03044200 030443 03044300 030444. 03044400. 030445 03044500 030446 03044600 030449 03044910 03044920 03044930 03044990 03045 030451. 03045110 03045190 030452 03045210 03045290 030453. 03045300. 030454 03045400 030455 03045500 030459 03045910 03045920 03045990. Description Pacific salmon, Atlantic salmon and Danube salmon fillets, fresh or chilled – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorthynchus apache and Oncorhynchus chrysogaster) Trout fillets, fresh or chilled – – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Flat fish fillets, fresh or chilled – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae – – Swordfish (Xiphias gladius) Swordfish fillets, fresh or chilled – – Toothfish (Dissostichus spp.) Toothfish fillets, fresh or chilled – – Other Swamp eel fillets, fresh or chilled Other catfish fillets, fresh or chilled Other salmon and trout fillets, fresh or chilled Other fish fillets, fresh or chilled – Other, fresh or chilled: – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Catfish meat (whether or not minced), fresh or chilled Other fish meat (whether or not minced), fresh or chilled – – Salmonidae Trout meat (whether or not minced), fresh or chilled Other salmonidae fish meat (whether or not minced), fresh or chilled – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Fresh or chilled meat (whether or not minced) of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae – – Swordfish (Xiphias gladius) Swordfish meat (whether or not minced), fresh or chilled – – Toothfish (Dissostichus spp.) Toothfish meat (whether or not minced), fresh or chilled – – Other Swamp eel meat (whether or not minced), fresh or chilled Other catfish meat (whether or not minced), fresh or chilled Other fish meat (whether or not minced), fresh or chilled. Base Rate. Staging Category. 24.00%. 10. 20.00%. 10. 24.00%. 10. 24.00%. 10. 24.00%. EIF. 24.00%. EIF. NT$ 12 /KGM or 20 % whichever is higher 20.00% 24.00% 24.00%. EIF EIF 10 10. 20.00% 24.00%. EIF 10. 20.00%. 10. 24.00%. 10. 24.00%. 10. 24.00%. EIF. 24.00%. EIF. NT$ 12 /KGM or 20 % whichever is higher 20.00% 24.00%. EIF EIF 10. HS 2012 03046. 030461 03046100 030462 03046200 030463 03046300 030469 03046900 03047. 030471 03047100 030472 03047200 030473 03047300 030474 03047400 030475 03047500 030479 03047900. 03048 030481. 03048100 030482. 03048200 030483 03048310 03048390 030484 03048400 030485 03048500 030486 03048600 030487. Description – Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): – – Tilapias (Oreochromis spp.) Tilapias fillets, frozen – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Catfish fillets, frozen – – Nile Perch (Lates niloticus) Nile Perch fillets, frozen – – Other Other fish fillets, frozen – Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Cod fillets, frozen – – Haddock (Melanogrammus aeglefinus) Haddock fillets, frozen – – Coalfish (Pollachius virens) Coalfish fillets, frozen – – Hake (Merluccius spp., Urophycis spp.) Hake fillets, frozen – – Alaska Pollack (Theragra chalcogramma) Alaska Pollack fillets, frozen – – Other Other frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae – Frozen fillets of other fish: – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Pacific salmon, Atlantic salmon and Danube salmon fillets, frozen – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorthynchus apache and Oncorhynchus chrysogaster) Trout fillets, frozen – – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Turbot (Psetta maxima) fillets, frozen Other flat fish fillets, frozen – – Swordfish (Xiphias gladius) Swordfish fillets, frozen – – Toothfish (Dissostichus spp.) Toothfish fillets, frozen – – Herrings (Clupea harengus, Clupea pallasii) Herring fillets, frozen – – Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis). Base Rate. Staging Category. 20.00%. 5. 20.00%. 5. 20.00%. 5. 20.00%. 5. 20.00%. 5. 20.00%. 5. 20.00%. 5. 15.00%. EIF. 20.00%. 5. 20.00%. 5. 15.00%. 5. 15.00%. 5. 15.00% 20.00%. 5 5. 20.00%. EIF. 20.00%. 10. 25.00%. 5. HS 2012. Description. 03048700 030489 03048910. Tuna fillets, skipjack or stripe-bellied bonito fillets, frozen – – Other. 03048920 03048930 03048940 03048950 03048960 03048970 03048990 03049 030491 03049110 03049190. Sardine fillets, frozen Carangidae fillets, frozen Mackerel (Scomber spp.) fillets, frozen Other catfish fillets, frozen Other salmonidae fillets, frozen Other herring fillets, frozen Other fish fillets, frozen – Other – – Swordfish (Xiphias gladius) Frozen Swordfish (Xiphias gladius),minced (surimi) Other Swordfish (Xiphias gladius) meat (whether or not minced), frozen – – Toothfish (Dissostichus spp.) Frozen Toothfish (Dissostichus spp.), minced (surimi) Other Toothfish (Dissostichus spp.) meat (whether or not minced), frozen – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish, minced (surimi), frozen Fish meat (whether or not minced), frozen – – Alaska Pollack (Theragra chalcogramma) Alaska Pollack, minced (surimi), frozen Alaska Pollack meat (whether or not minced), frozen – – Fish of the families Bregmacerotidae, Euclichthvidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) Frozen minced (surimi) of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Frozen meat (whether or not minced) of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae – – Other Other fish, minced (surimi), frozen Other fish meat (whether or not minced), frozen Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: – Flours, meals and pellets of fish, fit for human consumption Flours, meals and pellets of fish, fit for human consumption – Livers and roes of fish, dried, smoked, salted or in brine Livers, dried, smoked, salted or in brine Roes, dried, smoked, salted or in brine – Fish fillets, dried, salted or in brine, but not smoked:. 030492 03049210 03049290 030493. 03049310 03049320 030494 03049410 03049420 030495. 03049510. 03049520. 030499 03049910 03049990 0305. 030510 03051000 030520 03052010 03052020 03053. Swamp eel fillets, frozen. Base Rate 20.00% NT$ 12 /KGM or 20 % whichever is higher 30.00% 40.00% 30.00% 20.00% 15.00% 25.00% 20.00%. Staging Category 5 EIF 5 5 5 5 5 5 5. 10.00%. EIF. 24.00%. EIF. 10.00%. 10. 24.00%. 10. 10.00% 24.00%. EIF EIF. 10.00% 24.00%. EIF EIF. 10.00%. EIF. 24.00%. EIF. 10.00% 24.00%. EIF EIF. 27.00%. EIF. 15.00% 17.50%. EIF EIF. HS 2012 030531. 03053100. 030532. 03053200. 030539 03053910 03053990 03054 030541. 03054100 030542 03054200 030543. 03054300 030544. 03054410 03054490 030549 03054920 03054930 03054940 03054950 03054990 03055 030551 03055100 030559 03055910. Description – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Tilapia fillets, catfish fillets, carp fillets, eel fillets, Nile Perch fillets and snakeheads fillets, dried, salted or in brine, but not smoked – – Fish of the families Bregmacerotidae, Euclichthvidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) Dried, salted or in brine, fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, but not smoked – – Other Mackerel (Scomber spp.) fillets, dried, salted or in brine, but not smoked Other fish fillets, dried, salted or in brine, but not smoked – Smoked fish, including fillets, other than edible fish offal: – – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Pacific salmon, Atlantic salmon and Danube salmon fillets, smoked – – Herrings (Clupea harengus, Clupea pallasii) Herrings, smoked – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorthynchus apache and Oncorhynchus chrysogaster) Trout, smoked – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Catfish, smoked Other fish, smoked – – Other Other catfish, smoked Other trout, smoked Silver anchovy (spratelloides gracilis), smoked Other sardines, smoked Other fish, smoked – Dried fish, other than edible fish offal, whether or not salted but not smoked: – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Cod , dried – – Other Pollock (Pollachius pollachius, Pollachius virens, Theragra chalcogramma, Theragra finnmarchica), dried. Base Rate. Staging Category. 25.00%. EIF. 25.00%. EIF. 30.00%. 10. 25.00%. EIF. 10.00%. EIF. 35.00%. EIF. 15.00%. EIF. 20.00% 30.00%. EIF EIF. 20.00% 15.00% 30.00% 30.00% 30.00%. EIF EIF EIF EIF EIF. 18.00%. EIF. 17.50%. EIF. HS 2012 03055941 03055949 03055950 03055960 03055990 03056 030561 03056100 030562 03056200 030563 03056300 030564. 03056400 030569 03056910 03056940 03056990 03057 030571 03057110 03057120 03057130 030572 03057200 030579 03057900 0306. 03061 030611 03061111 03061112. Description Herrings or other sardines, small fish, dried Other small fish, dried Dried sardines, whether or not salted, but not smoked Hai lung (Syngnathus) and Hai Ma (Hippocampus), dried Other dried fish, whether or not salted but not smoked – Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: – – Herrings (Clupea harengus, Clupea pallasii) Herrings (Clupea harengus, Clupea pallasii), salted or in brine – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Cod, salted or in brine – – Anchovies (Engraulis spp.) Anchovies (Engraulis spp.), salted or in brine – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius,Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Tilapias, catfish, carp, eels, Nile perch and snakeheads, salted or in brine – – Other Fish, salmon, salted or in brine Mackerel (Scomber spp. ), salted or in brine Other fish, salted or in brine – Fish fins, heads, tails, maws and other edible fish offal: – – Shark fins Shark fins, smoked Shark fins, dried Shark fins, salted or in brine – – Fish heads, tails and maws Edible fish heads, tails and maws – – Other Other edible fish offal Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption: – Frozen: – – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) Smoked rock lobster and other sea crawfish, frozen Rock lobster and other sea crawfish, not smoked, frozen. 030612 03061211 03061212. – – Lobsters (Homarus spp.) Smoked lobster, frozen. 030614 03061410 03061421. – – Crabs Smoked crabs, frozen. Lobster, not smoked, frozen. Swamp crabs (Scylla spp. ), not smoked, frozen. Base Rate. Staging Category. NT$ 57.2 /KGM or 30 % whichever is higher NT$ 47.6 /KGM or 25 % whichever is higher 30.00% Free 25.00%. 5 EIF EIF. 25.00%. EIF. 18.00%. EIF. 30.00%. EIF. 25.00%. EIF. 15.00% 30.00% 25.00%. EIF 10 EIF. 30.00% 7.00% 9.00%. EIF 15 EIF. 12.50%. EIF. 12.50%. EIF. 20.00% NT$ 33.7 /KGM or 15 % whichever is higher. EIF. 20.00% NT$ 33.7 /KGM or 15 % whichever is higher. EIF. 20.00% NT$ 40.8 /KGM or 30 % whichever is higher. EIF. 5 5. EIF. EIF. EIF. HS 2012 03061429 030615 03061500 030616 03061600 030617 03061700 030619 03061910 03061920. 03062 030621 03062111 03062112 03062113 030622 03062210 03062220. Description Other crabs, not smoked, frozen – – Norway lobsters (Nephrops norvegicus) Norway lobsters, frozen, smoked included – – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) Cold-water shrimps and prawns, frozen, smoked included – – Other shrimps and prawns Other shrimps and prawns, frozen, smoked included – – Other, including flours, meals and pellets of crustaceans, fit for human consumption Other sea crawfish or crawfish, frozen, smoked included Other crustaceans, frozen (smoked included ), including flours, meals and pellets of crustaceans, fit for human consumption – Not frozen: – – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): Rock lobster and other sea crawfish, live, fresh or chilled Rock lobster and other sea crawfish, dried, salted or in brine, but not smoked Rock lobster and other sea crawfish, smoked – – Lobsters (Homarus spp.): Lobster, live, fresh or chilled Lobster, dried, salted or in brine, but not smoked. 03062230 030624 03062410 03062421. Lobster, smoked – – Crabs: Crabs, fry. 03062429 03062430 03062440 030625 03062510 03062520 030626. Other crabs, live, fresh or chilled Crabs, dried, salted or in brine, but not smoked Crabs, smoked – – Norway lobsters (Nephrops norvegicus): Norway lobsters, live, fresh or chilled Norway lobsters, dried, salted or in brine, smoked included – – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): Cold-water shrimps and prawns, fry Cold-water shrimps and prawns, live, fresh or chilled Cold-water shrimps and prawns, dried, salted or in brine, but not smoked Cold-water shrimps and prawns, smoked – – Other shrimps and prawns: Other shrimps and prawns, fry Other shrimps and prawns, live, fresh or chilled. 03062611 03062619 03062620 03062630 030627 03062711 03062719 03062721 03062729 03062730 030629 03062911 03062912 03062919 03062921. Swamp crabs (Scylla spp), live, fresh or chilled. Shrimp skin (Sergestidae), dried , but not smoked Other shrimps and prawns, dried, salted or in brine, but not smoked Other shrimps and prawns, smoked – – Other, including flours, meals and pellets of crustaceans, fit for human consumption: Crustaceans, fry Other sea crawfish or crawfish, live, fresh or chilled Other crustaceans, live, fresh or chilled Other sea crawfish or crawfish, smoked. 15.00%. Staging Category EIF. 20.00%. EIF. 20.00%. 10. 20.00%. 10. 20.00%. EIF. 20.00%. EIF. Base Rate. NT$ 33.7 /KGM or 15 % whichever is higher NT$ 33.7 /KGM or 15 % whichever is higher 20.00% NT$ 33.7 /KGM or 15 % whichever is higher NT$ 33.7 /KGM or 15 % whichever is higher 20.00%. EIF EIF EIF EIF EIF EIF. Free NT$ 47.6 /KGM or 35 % whichever is higher 25.00% 25.00% 20.00%. EIF. 25.00% 25.00%. EIF EIF. Free 20.00% NT$ 48 /KGM or 25 % whichever is higher 20.00%. EIF EIF. Free 20.00% NT$ 5.36 /KGM or 24 % whichever is higher NT$ 48 /KGM or 25 % whichever is higher 20.00%. EIF EIF. Free 25.00% 25.00% 20.00%. EIF EIF EIF EIF. EIF EIF EIF EIF. 10 EIF. 10 10 EIF. HS 2012 03062929. 0307. 03071 030711 03071110 03071190 030719 03071910 03071920 03071930 03071940 03072 030721 03072100 030729 03072910 03072920 03072930 03073 030731 03073100 030739 03073910 03073921 03073929 03073930 03074. 030741 03074110 03074120 030749 03074911 03074912 03074921 03074922 03074931 03074932 03075 030751 03075100 030759 03075910 03075920. Description Other crustaceans, dried, salted or in brine (smoked included), including flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: – Oysters: – – Live, fresh or chilled Oysters, fry Other oysters, live, fresh or chilled – – Other Oysters, frozen, but not smoked Oysters, dried, but not smoked Oysters, salted or in brine, but not smoked Oysters, smoked – Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: – – Live, fresh or chilled Scallops (include full shell fish and compoy), live, fresh or chilled – – Other Scallops (include full shell fish and conpoy), frozen, but not smoked Scallops (include full shell fish and conpoy), dried, salted or in brine, but not smoked Scallops (include full shell fish and conpoy), smoked – Mussels (Mytilus spp., Perna spp.): – – Live, fresh or chilled Mussels (Mytilus spp., Perna spp.), live, fresh or chilled – – Other Mussels (Mytilus spp., Perna spp.), frozen, but not smoked Mussels (Mytilus spp., Perna spp.), dried, but not smoked Mussels (Mytilus spp. Perna spp.), salted or in brine, but not smoked Mussels (Mytilus spp. Perna spp.), smoked – Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): – – Live, fresh or chilled Cuttle fish, live, fresh or chilled Squid, live, fresh or chilled – – Other Cuttle fish, frozen, but not smoked Squid, frozen, but not smoked Cuttle fish, dried, salted or in brine, but not smoked Squid, dried, salted or in brine, but not smoked Cuttle, smoked Squid, smoked – Octopus (Octopus spp.): – – Live, fresh or chilled Octopus, live, fresh or chilled – – Other Octopus, dried, salted or in brine, but not smoked Octopus, smoked. Base Rate. Staging Category. 25.00%. EIF. Free 25.00%. EIF 10. 20.00% NT$ 50 /KGM or 25 % whichever is higher 30.00% 15.00%. 10. NT$17.2/KGM or 10% whichever is higher NT$ 17.2 /KGM or 10 % whichever is higher NT$ 184 /KGM or 12.5 % whichever is higher 18.00%. EIF EIF EIF. EIF. EIF EIF EIF. 15.00%. EIF. 15.00% NT$ 40.5 /KGM or 27 % whichever is higher. EIF. 25.00%. EIF. 15.00%. EIF. 20.00% NT$15/KGM. EIF 10. 25.00% NT$ 15 /KGM 25.00% NT$ 219 /KGM or 50 % whichever is higher 27.50% 40.00%. EIF 10 EIF. 20.00%. EIF. 20.00% 22.50%. EIF EIF. EIF. 10 EIF EIF. HS 2012 030760 03076010 03076020 03076030 03076040 03077. 030771 03077110 03077120 03077130 03077190 030779 03077911 03077912 03077913 03077914 03077919 03077920 03078 030781 03078110 03078121 03078122 030789 03078911 03078912 03078920 03078931 03078932 03078940 03079 030791 03079110 03079130 03079170 03079190. Description – Snails, other than sea snails Snail, live, fresh or chilled, other than sea snails Snails, frozen, other than sea snails, but not smoked Snails, dried, salted or in brine, other than sea snails, but not smoked Snails, smoked, other than sea snails – Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): – – Live, fresh or chilled Clams, cockles and ark shells, fry Ruditapes philippinarum, live, fresh or chilled Hard clam (Meretrix lusoria, Ruditapes variegatus, Paphia amabilis, Tapes literatus), live, fresh or chilled Other clams, cockles and ark shells, live, fresh or chilled – – Other Ruditapes philippinarum, frozen, but not smoked Arcoida (Acridae), frozen, but not smoked Clams (Solenidae, Solecurtidae), frozen, but not smoked Hard clam (Meretrix lusoria, Ruditapes variegatus, Paphia amabilis, Tapes literatus), frozen, but not smoked Other clams, cockles and ark shells, frozen, but not smoked Clams, cockles and ark shells, dried, salted or in brine, smoked included – Abalone (Haliotis spp.): – – Live, fresh or chilled Abalone, fry Other abalone, live, fresh or chilled, other than Haliotis diversicolor Other Haliotis diversicolor, live, fresh or chilled – – Other Abalone, frozen, other than Haliotis diversicolor, but not smoked Haliotis diversicolor, frozen, but not smoked. Base Rate. Staging Category. 30.00% 30.00%. EIF EIF. 30.00%. EIF. 22.50%. EIF. Free NT$ 34 /KGM or 30 % whichever is higher. EIF. 30.00%. EIF. 20.00%. EIF. NT$ 34 /KGM or 30 % whichever is higher NT$ 11.7 /KGM or 25 % whichever is higher NT$ 22.6 /KGM or 20 % whichever is higher. EIF. EIF EIF EIF. 35.00%. EIF. 22.50%. EIF. 22.50%. EIF. Free NT$ 30 /KGM or 7.5 % whichever is higher NT$ 66.4 /KGM or 20 % whichever is higher. EIF. NT$ 30 /KGM or 7.5 % whichever is higher NT$ 83 /KGM or 25 % whichever is higher. EIF EIF. EIF EIF. Abalone, salted or in brine, other than Haliotis diversicolor, but not smoked Abalone, dried, other than Haliotis diversicolor, but not smoked Haliotis diversicolor, dried, salted or in brine, but not smoked. 22.00%. EIF. NT$ 225 /KGM or 15 % whichever is higher. EIF. 30.00%. EIF. Abalone, including Haliotis diversicolor, smoked. NT$ 36 /KGM or 9 % whichever is higher. EIF. – Other, including flours, meals and pellets, fit for human consumption: – – Live, fresh or chilled Other molluscs, fry Top shell, live, fresh or chilled Locos, live, fresh or chilled Other molluscs, live, fresh or chilled. Free NT$ 45.2 /KGM or 30 % whichever is higher NT$26.6/KGM or 14% whichever is higher 20.00%. EIF EIF EIF EIF. HS 2012 030799 03079941 03079942 03079943 03079944 03079945 03079949 03079951 03079959. 03079961 03079962 03079963 03079969 0308. 03081 030811 03081110 03081190 030819 03081910 03081921 03081922 03081930 03081940 03082 030821 03082111 03082119 030829 03082910 03082920 030830 03083011 03083019 03083020 03083030 03083040. Description – – Other Arcoida (Glycymerididae, Limopsidae), frozen, but not smoked Clams (Cutellidae), frozen, but not smoked Top shell, frozen, but not smoked Locos, frozen, but not smoked Conch, frozen, but not smoked Other molluscs, frozen, including flours, meals and pellets of molluscs, fit for human consumption, but not smoked Top shell, dried, salted or in brine, but not smoked Other molluscs, dried, salted or in brine, including flours, meals and pellets of molluscs, fit for human consumption, but not smoked Top shell, smoked Arcoida (Glycymerididae, Limopsidae) and clams (Cutellidae), smoked Locos, smoked Other molluscs, smoked, including flours, meals and pellets of molluscs, fit for human consumption Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption: – Sea cucumbers (Stichopus japonicus, Holothurioidea): – – Live, fresh or chilled Sea cucumbers, fry Other sea cucumbers, live, fresh or chilled – – Other: Sea cucumbers, frozen, but not smoked Sea cucumbers, spiked, dried, but not smoked Sea cucumbers, not spiked, dried, but not smoked Other sea cucumbers, dried, salted or in brine, but not smoked Sea cucumbers, smoked – Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): – – Live, fresh or chilled Sea urchins, fry Other sea urchins, live, fresh or chilled – – Other: Sea urchins, frozen, but not smoked Sea urchins, dried, salted or in brine, smoked included – Jellyfish (Rhopilema spp.): Jellyfish, fry Other jellyfish, live, fresh or chilled Jellyfish, frozen, but not smoked Jellyfish, dried, salted or in brine, but not smoked Jellyfish, smoked. Base Rate NT$ 11.7 /KGM or 25 % whichever is higher NT$ 22.6 /KGM or 20 % whichever is higher NT$ 30 /KGM or 20 % whichever is higher NT$ 19 /KGM or 10 % whichever is higher 20.00%. Staging Category EIF EIF EIF EIF EIF. 22.50%. EIF. NT$ 45.2 /KGM or 30 % whichever is higher. EIF. 30.00%. EIF. 18.00%. EIF. 30.00%. EIF. NT$ 17 /KGM or 10 % whichever is higher. EIF. 22.50%. EIF. Free 10.00%. EIF EIF. 9.00% NT$ 100 /KGM or 10 % whichever is higher NT$ 23.8 /KGM or 10 % whichever is higher NT$ 16 /KGM or 10 % whichever is higher 22.50%. EIF. Free 20.00%. EIF EIF. 22.50% 22.50%. EIF EIF. Free 14.00% 15.00% NT$ 8.4 /KGM or 12 % whichever is higher 22.50%. EIF EIF EIF. EIF EIF EIF EIF. EIF EIF. HS 2012 030890 03089011 03089019 03089020. 03089030. 03089040. 04. 0401 040110 04011010. 04011020. 04011090 040120 04012010. 04012020. 04012090. 040140 04014010. 04014020. 04014090. 040150 04015010. 04015020. 04015090. Description – Other: Other aquatic invertebrates, fry Other aquatic invertebrates, live, fresh or chilled Other aquatic invertebrates, frozen, including flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption, but not smoked Other aquatic invertebrates, salted or in brine, including flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption, but not smoked Other aquatic invertebrates, smoked, including flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption Chapter 4 dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Milk and cream, not concentrated nor containing added sugar or other sweetening matter: – Of a fat content, by weight, not exceeding 1 %: Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1% Longlife milk (excluding milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, not exceeding 1% Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, not exceeding 1% – Of a fat content, by weight, exceeding 1 % but not exceeding 6 %: Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 1% but not exceeding 6% – Of a fat content, by weight, exceeding 6 % but not exceeding 10 % Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 6% but not exceeding 10% – Of a fat content, by weight, exceeding 10 % Fresh milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10% Longlife milk (excluding raw milk and milk of goat and sheep), not concentrated and unsweetened, of a fat content, by weight, exceeding 10% Cream and other milk, not concentrated and unsweetened, of a fat content, by weight, exceeding 10%. Base Rate. Staging Category. Free 20.00%. EIF EIF. 22.50%. EIF. 30.00%. EIF. 22.50%. EIF. NT$15.6/KGM. E. NT$15.6/KGM. 15. 20.00%. 10. NT$15.6/KGM. E. NT$15.6/KGM. E. 20.00%. 5. NT$ 15.6 /KGM. 15. NT$ 15.6 /KGM. 15. 20.00%. 5. NT$ 15.6 /KGM. 15. NT$ 15.6 /KGM. 15. 20.00%. 5. HS 2012 0402 040210 04021000 04022 040221 04022100. 040229 04022900. 04029 040291 04029110 04029120 04029130 04029190 040299 04029910 04029920 04029930 04029940 04029991 04029992 04029999 0403. 040310 04031000 040390 04039010 04039021. 04039022. 04039029. Description Milk and cream, concentrated or containing added sugar or other sweetening matter: – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 % Milk and cream, in powder, granules or other solid form, of a fat content, by weight, not exceeding 1.5% – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %: – – Not containing added sugar or other sweetening matter Milk and cream, in powder, granules or other solid form, of a fat content, by weight, exceeding 1.5%, not containing added sugar or other sweetening matter – – Other Milk and cream, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%, containing added sugar or other sweetening matter – Other: – – Not containing added sugar or other sweetening matter Condensed milk, not containing added sugar or other sweetening matter Milk, evaporated or sterilized, not containing added sugar or other sweetening matter Cream, evaporated or sterilized, not containing added sugar, or other sweetening matter Other milk and cream, not containing added sugar or other sweetening matter – – Other Fresh milk,containing added sugar or other sweetening matter Milk, evaporated or sterilized, containing added sugar or other sweetening matter Cream, evaporated or sterilized, containing added sugar or other sweetening matter Condensed milk, containing added sugar or other sweetening matter Milk of goat and sheep, containing added sugar or other sweetening matter Other milk, containing added sugar or other sweetening matter Other cream, containing added sugar or other sweetening matter Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: – Yogurt Yoghourt (yogurt) – Other: Buttermilk, dry, powder Fresh or condensed buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Buttermilk, dry, in block or other solid form, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Other buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. Base Rate. Staging Category. 10.00%. EIF. 10.00%. EIF. 10.00%. EIF. 20.00%. EIF. 20.00%. 5. 5.00%. EIF. 20.00%. EIF. NT$15.6/KGM. E. NT$15.6/KGM. E. 10.00%. 10. 30.00%. EIF. 20.00%. 10. NT$15.6/KGM. E. 20.00%. 10. 15.00%. 10. 10.00%. 10. 20.00%. 10. 20.00%. 10. NT$15.6/KGM. 10. HS 2012 04039030. 04039040. 04039051. 04039059. 04039060 04039090. 0404. 040410 04041000 040490 04049000. 0405 040510 04051000 040520 04052010 04052020 040590 04059010 04059090 0406 040610 04061000 040620 04062000 040630 04063000 040640 04064000 040690 04069000 0407 04071. Description Yeast milk and fermented milk powder, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Curdled milk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Flavoured, modified, or fermented milk, sour, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Other flavoured, modified, or fermented milk (including kephir), whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Cream, sour Other cream, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: – Whey and modified whey, whether or not concentrated or containing Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter – Other: Products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads: – Butter Butter – Dairy spreads Dairy spreads, with a milkfat content of 75% or more but less than 80% by weight Dairy spreads, with a milkfat content of 39% or more but less than 75% by weight – Other Milk fat, anhydrous Other fats and oils derived from milk Cheese and curd: – Fresh (unripened or uncured) cheese, including whey cheese and curd Fresh (unripened or uncured) cheese, including whey cheese, and curd – Grated or powdered cheese, of all kinds Grated or powdered cheese, of all kinds – Processed cheese, not grated or powdered Processed cheese, not grated or powdered – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti – Other cheese Other cheese Birds’ eggs, in shell, fresh, preserved or cooked: – Fertilised eggs for incubation:. Base Rate. Staging Category. 20.00%. 10. NT$15.6/KGM. 10. 20.00%. 10. NT$15.6/KGM. E. 20.00%. 10. NT$15.6/KGM. E. 5.00%. EIF. 27.50%. 10. 5.00%. EIF. 15.00%. 10. 15.00%. 10. 8.00% 15.00%. EIF 5. 5.00%. EIF. 5.00%. EIF. 5.00%. EIF. 5.00%. EIF. 5.00%. EIF. HS 2012 040711 04071110 04071190 040719 04071910 04071990 04072 040721 04072100 040729 04072900 040790 04079000 0408. 04081 040811 04081100 040819 04081910 04081990 04089 040891 04089110 04089190 040899 04089910 04089990 0409 040900 04090000 0410 041000 04100010 04100091 04100099 05 0501 050100 05010010 05010020 0502 050210 05021010 05021020 050290. Description – – Of fowls of the species Gallus domesticus Fertilised eggs of specific pathogen free of fowls of the species Gallus domesticus for incubation Other fertilised eggs of fowls of the species Gallus domesticus for incubation – – Other Other fertilised birds' eggs of specific pathogen free for incubation Other fertilised birds' eggs for incubation – Other fresh eggs: – – Of fowls of the species Gallus domesticus Eggs of fowls of the species Gallus domesticus , in shell, fresh – – Other Other birds' eggs, in shell, fresh – Other Birds' eggs, in shell, preserved or cooked Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter: – Egg yolks: – – Dried Egg yolks powder – – Other Egg yolks, frozen Other similar articles – Other: – – Dried Whole egg powder Other birds' eggs, not in shell, dried – – Other Whole eggs, frozen Other similar articles Natural honey Natural honey Natural honey Edible products of animal origin, not elsewhere specified or included Edible products of animal origin, not elsewhere specified or included Salanganes' nests ( birds' nests ) Royal jelly and other bee products Other edible products of animal origin, not elsewhere specified or included Chapter 5 products of animal origin, not elsewhere specified or included Human hair, unworked, whether or not washed or scoured; waste of human hair Human hair, unworked, whether or not washed or scoured; waste of human hair Human hair, unworked, whether or not washed or scoured Human hair, waste Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair: – Pigs’, hogs’ or boars’ bristles and hair and waste thereof Pigs', hogs' and boars' bristles or hair Pigs', hogs' and boars' bristle or hair, waste – Other. Base Rate. Staging Category. Free. EIF. 10.00%. EIF. Free. EIF. 10.00%. EIF. 30.00%. 10. 30.00%. 10. 30.00%. 10. 30.00%. EIF. 30.00% 20.00%. EIF EIF. 30.00% 30.00%. EIF 10. 30.00% 25.00%. 10 10. 35.00%. 10. 20.00% 35.00%. EIF 10. 20.00%. EIF. Free Free. EIF EIF. Free Free. EIF EIF. HS 2012 05029011 05029019 05029020 0504. 050400. 05040011 05040012 05040019 05040021. 05040022. 05040029. 0505. 050510 05051000 050590 05059010. 05059020 05059030 0506. 050610 05061000 050690 05069011 05069012 05069019 05069020 05069030 0507. 050710 05071011 05071012 05071013 05071019 05071021 05071022 05071029 05071031 05071032. Descripti