The application of three columns depends on the country of origin of imported goods
| Column 1 | WTO members or countries or areas that have reciprocal treatments with R.O.C .(Taiwan) |
| Column 2 |
Least developed countries, developing countries or countries or areas that have signed FTA or Economic Cooperation Agreement with R.O.C. (Taiwan) |
| Column 3 | No suitable rate in the fisrt and second columns for imported goods, the rate in the third column shall apply. |
Contact point:
Subsection I, Import Classification & Valuation Section I , Clearance Division I
Address: 2F, No. 3, Jiexing 1st St., Gushan Dist., Kaohsiung City 804202, Taiwan (R.O.C.)
Tel: (07) 562-8350