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WTO／主要民生消費品關稅稅率調整表／日常用品
(2001/11/01 00:00)
日常用品
| 項目 | 現行 | 加入WTO生效日起 | 2003.1.1 | 2004.1.1 | 2005.1.1 | 2006.1.1 |
| 指甲油、去光水 | 10.0% | 9.0% | 5.5% | 0.0% | ||
| 化妝品 | 10.0% | 9.0% | 4.5% | 0.0% | ||
| 燙髮劑、洗髮精、潤絲精 | 10.0% | 9.0% | 4.5% | 0.0% | ||
| 髮膠、染髮劑 | 10.0% | 9.0% | 4.5% | 0.0% | ||
| 牙膏 | 7.5% | 7.5% | 3.7% | 0.0% | ||
| 漱口水 | 10.0% | 9.0% | 4.5% | 0.0% | ||
| 刮鬍劑 | 10.0% | 7.5% | 7.0% | 5.0% | ||
| 香水 | 7.5% | 7.5% | 3.7% | 0.0% | ||
| 身體除汗臭劑 | 10.0% | 9.0% | 7.0% | 5.0% | ||
| 底片 | 4.0% | 4.0% | 2.0% | 0.0% | ||
| 相紙 | 5.0% | 4.4% | 3.2% | 2.0% | ||
| 皮包、皮箱 | 10.0% | 7.5% | 7.2% | 7.0% | 6.8% | 6.6% |
| 皮衣 | 10.0% | 9.7% | 8.2% | 6.7% | ||
| 皮帶 | 10.0% | 9.7% | 8.2% | 6.7% | ||
| 皮手套 | 10.0% | 9.5% | 8.7% | 8.0% | 7.3% | 6.6% |
| 毛皮、人造皮製品 | 2.5% | 2.0% | 1.0% | 0.5% | 0.0% | |
| 木製品 | 2.5% | 2.0% | 1.0% | 0.0% | ||
| 木漿、紙漿 | 1.3% | 1.0% | 0.5% | 0.0% | ||
| 書寫打印紙、衛生紙 | 5.0% | 3.5~4.5% | 2.5% | 0.0% | ||
| 美術作品重製或複製者 | 7.5% | 6.7% | 3.3% | 0.0% | ||
| 兒童繪畫簿著色簿 | 15.0% | 13.5% | 6.7% | 0.0% | ||
| 絲織品 | 18.5% | 14.2% | 10.0% | |||
| 庭園用傘 | 10.0% | 10.0% | 9.2% | 8.4% | 7.6% | 6.8% |
| 雨傘及陽傘 | 10.0% | 9.3% | 8.6% | 8.0% | 7.3% | 6.6% |
| 人髮製假髮製品 | 8.0% | 7.4% | 6.9% | 6.4% | 5.8% | 5.3% |
| 磚、塊、瓦及其他陶瓷製品 | 11.5% | 11.5% | 10.0% | 9.7% | 8.8% | 8.0% |
| 耐火磚、塊、及其他耐火陶瓷建材製品 | 10.0% | 10.0% | 9.7% | 8.0% | ||
| 瓷製餐具及廚具 | 14.0% | 14.0% | 12.0% | 10.0% | ||
| 車輛強化、膠合安全玻璃 | 14.0% | 12.8% | 10.4% | 8.0% | ||
| 錫製容器、錫製品 | 5.0% | 4.4% | 3.2% | 2.0% |
註：本表僅供參考，所列項目非依海關進口稅則標準貨名，正確貨名及稅率請查閱總統府公告之海關進口稅則。
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