At the request of Sunhouse Group Joint Stock Company (Vietnam), the Vietnam Economic and Cultural Office in Taipei provides an overview of Taiwan’s import management policies for household and kitchen appliances.
1. Classification and Tariff System
Table of Contents
Taiwan applies the CCC (Chinese Commodity Classification) import tariff system, which is based on the Harmonized System (HS Code) — similar to that used by other countries. Import duties are determined according to the specific CCC or HS code of each item.
Under its general tariff column, Taiwan grants Most Favored Nation (MFN) preferential tariffs to products originating from WTO member countries, including Vietnam.
2. Tariff Rates for Vietnamese Products
Household Appliances
This category includes items such as stainless steel cookware, non-stick pans, aluminum pots, pressure cookers, etc. Products originating from Vietnam benefit from MFN tariffs applied by Taiwan.
Electrical Appliances and Kitchenware
This group covers electric kettles, air fryers, electric fans, induction cookers, air purifiers, as well as kitchen tools such as knives and related products. These products are also subject to MFN tariff treatment.
3. Key Import Management Notes
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MP1:
(1) Imports of products originating from mainland China under this category are conditionally permitted. They must comply with the “Comprehensive List of Conditionally Permitted Imports Originating from Mainland China”and related import management regulations.
(2) For products marked with “MXX” in the above list, an import license from Taiwan’s Bureau of Foreign Trade is required. Products not marked “MXX” follow Taiwan’s general licensing rules. -
C02:
Certain items under this category are subject to mandatory import inspections conducted by the Bureau of Standards, Metrology and Inspection (BSMI) under the Ministry of Economic Affairs. -
Z:
Applies to tariff subheadings where subsequent shipments can be declared as “0” quantity, typically for disassembled machinery imported in multiple batches. The first shipment must declare one full unit, and later shipments declare “0,” according to the tariff classification of the complete machine. -
T:
Denotes products subject to excise tax (commodity tax).
4. Reference for Importers
For further reference or to verify specific HS/CCC codes, businesses can consult the latest version of Taiwan’s Import–Export Tariff Schedule, available on the official website of the Vietnam Economic and Cultural Office in Taipei