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Women's or girls' blouses, shirts and shirt-blouses, of cotton

HS 620630United States → Taiwan

Destination duty

10.5%

Column 1

Business tax (營業稅)

Clearance difficulty

Self-clearable

1Overview

Destination duty: 10.5% (Column 1, 62063000004) — No preferential agreement with United States — the basic / MFN rate applies.
Business tax (營業稅): 5%
This code covers: Women's or girls' blouses, shirts and shirt-blouses, of cotton
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

enWomen's or girls' blouses, shirts and shirt-blouses, of cotton
zh_hant棉製女用或女童用上衣、襯衫及短衫
zh_hans棉制女用或女童用上衣、衬衫及短衫

Taiwan tariff lines

Line	Description
62063000004	棉製女用或女童用上衣、襯衫及短衫Women's or girls' blouses, shirts and shirt-blouses, of cotton

United States export-side line (reference)

6206.30.10.00Certified hand-loomed and folklore products (341)
6206.30.20.00Containing 36 percent or more by weight of flax fibers (341)
6206.30.30Other
6206.30.30.03Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021, 5205.44.0021,5205.46.0021or 5205.47.0021 (341)
6206.30.30.11Women's (341)
6206.30.30.21Imported as parts of playsuits (237)
6206.30.30.31Other (341)
6206.30.30.43Designed for use in hospitals, clinics, laboratories or contaminated areas (341)
6206.30.30.45Other (341)
6206.30.30.51Imported as parts of playsuits (237)
6206.30.30.61Other (341)

Not your product? Search again

As of: 2026-07-29

3Duty & tax

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

Line	Description	Column 1	Column 2	Column 3
62063000004	棉製女用或女童用上衣、襯衫及短衫	10.5%	0%	12.5%

· 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

Goods valueFreight & insurance (optional)

Duty rate used: 10.5%
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

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

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

United States export documents

Commercial invoice
Issued by:
Exporter
When:
With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page
Packing list
Issued by:
Exporter
When:
With the shipment
Carton-level contents, weights, dimensions and marks.
Official page
Bill of lading or air waybill
Issued by:
Carrier or freight forwarder
When:
Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page
Electronic Export Information (EEI) and ITN
Issued by:
Exporter or authorised agent, filed in AESDirect within ACE
When:
Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page
Shipper's Letter of Instruction (SLI)
Issued by:
Exporter
When:
When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page
Export licence
Issued by:
Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
When:
Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page
Certification of origin for a free trade agreement
Issued by:
Exporter or producer
When:
Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page
Certificate of Free Sale or FDA export certificate
Issued by:
U.S. Food and Drug Administration or a state authority
When:
When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page
Power of attorney to the forwarder
Issued by:
Exporter
When:
Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
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

Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
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.
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.
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.
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.
Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.

Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
PaymentPay the duty, business tax and related fees.
ReleaseCollect the goods from the air cargo terminal.

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).
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.
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.
PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
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.

Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
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.
PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.

Show United States export-side steps

Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Self-clearable

Score: 0.20

A signal derived from public data, not advice.

Why this reading

regime[BSMI] Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).bsmi.gov.tw2026-09-07
ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesrulings.cbp.gov2026-09-07

Components

Import requirements	0.00	輸入規定 코드 없음 (해관진구세칙 기준). 규제 레짐 표를 함께 확인. portal.sw.nat.gov.tw
Classification ambiguity	0.67	US CROSS 911건 중 복수 세번 결정 비율 33% · 같은 사건에서 함께 검토된 다른 HS6 74개 rulings.cbp.govTW 자체 결정례 없음 — 미국 CROSS 지표를 품목 고유 난이도 대리지표로 사용 rulings.cbp.gov
Regulatory regime	0.15	一般紡織品 — 중문 표시(標示) 위주 bsmi.gov.tw

United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

No rulings held for this HS code.

Show rulings from other countries (23)

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 · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine

I am a: Individual / small seller — Changes which blocks are emphasised