helptariff
China → TaiwanHS 850980Other electro-mechanical domestic appliancesTake care

전기기기와 그 부분품, 녹음기ㆍ음성 재생기ㆍ텔레비전의 영상과 음성의 기록기ㆍ재생기와 이들의 부분품ㆍ부속품(ko) › Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts there

Other electro-mechanical domestic appliances

HS 850980China → Taiwan

Destination duty
5%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Take care

1Overview

  • Destination duty: 5% (Column 1, 85098010001) — No preferential agreement with China — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other electro-mechanical domestic appliances
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to formal declaration.web.customs.gov.tw

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check whether the import regulation column of the commodity classification table shows MW0 or MP1.

As of: 2026-07-29

2Classification

HS6 names

  • ko그 밖의 기기
  • enOther electro-mechanical domestic appliances
  • zh_hant其他家用電動用具
  • zh_hans其他家用电动用具

Taiwan tariff lines

LineDescription
85098010001電動切肉器Electric meat-slicer
85098020009電動牙刷Electric tooth brush
85098030007家用電動地板擦亮器Electric floor polishers for domestic use
85098040005家用廚房廢物處理器Kitchen waste disposers for domestic use
85098090004其他家用電動用具Other electro-mechanical domestic appliances
China export-side line (reference)
  • 85098010---地板打蜡机
  • 85098020---厨房废物处理器
  • 85098030---电动牙刷
  • 85098090---其他

Top 3 Taiwan rulings

  • 其他家用電動用具EDGBLACK 電動磨刀器（5入）/EDGBLACK Electric Rolling Knife Sharpener / 無型號 規格：長7.6cm×寬12cm×高7cm 重量：430g 材質：磨刀器主機1台/可調角度底座1個/磨盤5個（360#金剛石/600#金剛石/1000#陶瓷/3000#油石/6000#油石 定格電压：3.7V 定格出力：6-8W 定格回転数：350RPM(餘詳附件
  • 其他家用電動用具便攜式潔面儀 TB-1387A / 充電電壓/電流:5V/0.5A/重量162g
  • 其他家用電動用具香薰機/ DQ712A / 90*90*129mm / 額定輸入電壓 DC5.0V/1.0A 額定功率≦5W

Not your product? Search again

As of: 2026-07-29

3Duty & tax

No preferential agreement with China — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
85098010001電動切肉器5%0%10%
85098020009電動牙刷7.5%0%10%
85098030007家用電動地板擦亮器7.5%0%10%
85098040005家用廚房廢物處理器5%0%10%
85098090004其他家用電動用具5%0%10%
  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% of the dutiable value, subject to a minimum.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used
5%
Customs value
—
Duty
—
Business tax (營業稅)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-07-29

4Requirements

  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.

Agencies involved

  • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
  • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
  • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
  • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
  • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
  • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

As of: 2026-08-27

5Documents

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

    Official page
  • Commercial invoice and packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    Official page

Taiwan import documents

  • Import declaration (進口報單)
    Issued by:
    Customs broker or importer, transmitted through the Single Window
    When:
    Within 15 days from the day after the conveyance's import date

    Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

    Official page
  • Delivery order (小提單, D/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Exchanged after the goods arrive

    The document against which the goods are collected from the container terminal or warehouse.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during a C3 physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued at loading

    Reconciled against the manifest and used to obtain the delivery order.

    Official page
  • Certificate of origin
    Issued by:
    Issuing body in the exporting country
    When:
    When claiming a preferential rate or when the import regulation requires it

    Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

    Official page
  • Import permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the import regulation column shows a corresponding code

    Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Importer (taxpayer)
    When:
    Before appointing a customs broker

    Authorises the broker to declare, pay the taxes and collect the goods.

    Official page
  • Inspection and border-check documents
    Issued by:
    BSMI, TFDA
    When:
    With or before the declaration

    Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

    Official page

6Procedure

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
  3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
  4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
  5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. Express categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
  2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
  3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Take care

Score: 0.54

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] Many electrical goods are BSMI legal-inspection commodities (import rule C02): type approval plus product certification registration or batch inspection, then the inspection mark. Often only part of a heading is covered, so the exact model must be checked.bsmi.gov.tw2026-09-07
  • requirement1 destination import requirement(s) found: Some of the commodities under this item subject to legal impportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesweb.customs.gov.tw2026-09-07

Components

Import requirements0.51Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw輸入規定 코드 1종 · 하위 CCC(HS8) 2/5건 해당 customs_v0.sqlite:tw_requirements
Classification ambiguity0.54TW 결정례 34건 · 하위 세번 1종으로 분산 web.customs.gov.twUS CROSS 171건 중 복수 세번 결정 비율 12% · 같은 사건에서 함께 검토된 다른 HS6 39개 rulings.cbp.gov
Regulatory regime0.57商品檢驗法 — 應施檢驗商品(BSMI C01/C02) bsmi.gov.tw
China origin-side note: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

  • 其他家用電動用具EDGBLACK 電動磨刀器（5入）/EDGBLACK Electric Rolling Knife Sharpener / 無型號 規格：長7.6cm×寬12cm×高7cm 重量：430g 材質：磨刀器主機1台/可調角度底座1個/磨盤5個（360#金剛石/600#金剛石/1000#陶瓷/3000#油石/6000#油石 定格電压：3.7V 定格出力：6-8W 定格回転数：350RPM(餘詳附件Decided line: 85098090004Date: 2026
  • 其他家用電動用具便攜式潔面儀 TB-1387A / 充電電壓/電流:5V/0.5A/重量162gDecided line: 85098090004Date: 2025
  • 其他家用電動用具香薰機/ DQ712A / 90*90*129mm / 額定輸入電壓 DC5.0V/1.0A 額定功率≦5WDecided line: 85098090004Date: 2025
  • 其他家用電動用具智能聲波潔面儀/TB-1788/重量90克；額定輸入電壓5VDecided line: 85098090004Date: 2025
  • 其他家用電動用具Electric Aroma Diffuser薰香機/ LM-001/ 80*140mm、重量260g、內含送風馬達Decided line: 85098090004Date: 2023
  • 其他家用電動用具Silicone Brush Face 潔膚儀/ 020/ 125*58*28mmDecided line: 85098090004Date: 2023
  • 其他家用電動用具Q9除溼及空氣濾淨一體機 / 重量:2.7KG / 額定電壓:AC100-240V，50/60Hz / 功率:45WDecided line: 85098090004Date: 2021
  • 其他家用電動用具不鏽鋼智能寵物餵食器 Pet Feeder / P560 / 淨重約3000克 / 包裝尺寸375*275*403mm / 額定電壓為6V DC / 額定功率為6WDecided line: 85098090004Date: 2021
  • 其他家用電動用具米家自動洗手機 莎莉特別版 型號：MJXSJ02XW 重量(590g)、洗手液瓶容量(220mL) 額定工作參數：3.7V/1A、充電參數：5V/1A、電池類型：鋰電池、工作溫度：攝氏5度~40度 工作濕度：0%~85%RH、電池容量：1400mAh(typ)、充電孔：Micro-USB *本裝置僅限室內使用 *本裝置僅適用於海拔2000米以下地區安全使用Decided line: 85098090004Date: 2020
  • 其他家用電動用具三合一無線吸塵洗地機/HWC-22EC010 機器淨重3.3公斤Decided line: 85098090004Date: 2020
  • 其他家用電動用具智能全屋淨味器(air magicube smart oder eliminator) P9201 長18cm寬18cm高21.3cm 1.15kg 額定電壓：6VDC、額定功率：6V、水箱容量：3LDecided line: 85098090004Date: 2020
  • 其他家用電動用具多功能潔面儀(黑)/WX-JM02Decided line: 85098090004Date: 2020
  • 其他家用電動用具產品名稱：Geneo Personal 家用煥氧活膚潔面儀 規格：重量約300克；尺寸120mm*63mm*49.5mm；充電器額定輸入電壓5VDC；設計為家用Decided line: 85098090004Date: 2019
  • 其他家用電動用具沖牙器 (ORAL IRRIGATOR) / 重量：0.34kg / 水箱容量：150mL / 電池容量：1400mAh 功率：充電功率3W，放電最大功率小於8W。 / 電源：5V 600mA 充電介面：8小時充滿，充滿後滅燈 / 可產生水壓大小：40-90PSIDecided line: 85098090004Date: 2019
  • 其他家用電動用具米家自動感應洗手機(Automatic Soap Dispenser) 型號：MJXSJ01XW 輸入：6V 功率：1.5W 產品淨重：220g(不含洗手液)Decided line: 85098090004Date: 2019
Show rulings from other countries (30)

Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade

I am a: Forwarder — Changes which blocks are emphasised