1 
 Those foods, food additives, food utensils, food 
containers or packaging  classified under 138 specific 
CCC codes  
 貨品分類號列  
(CCC Code)  中英文貨品名稱  
(Description)  
1 0210.99.90.30 -3 其他肉類或雜碎肉製成之食用肉粉及粗肉粉  
Edible powder, flours and meals of other meat and 
offal  
2 0210.99.90.39 -4 其他肉類或雜碎肉製成之食用肉粉及粗肉粉  
Edible powder, flours and meals of other meat and 
offal  
3 0305.10.00.00 -0 適於人類食用之魚粉、細粒及團粒  
Flours, meals and pellets of fish, fit for human 
consumption  
4 0306.19.20.00 -6 其他冷凍水產甲殼類（含燻製）動物  
Other crustaceans, frozen (smoked included )  
5 0306.39.90.20 -3 其他生鮮或冷藏水產甲殼類動物  
Other crustaceans, fresh or chilled  
6 0306.39.90.90 -8 其他活水產甲殼類動物  
Other crustaceans, live  
7 0306.99.90.10 -2 其他乾水產甲殼類（含燻製）動物  
Other crustaceans, dried  (smoked included )  
8 0306.99.90.20 -0 其他鹹或浸鹹水產甲殼類（含燻製）動物  
Other crustaceans, salted or in brine  (smoked 
included )  
9 0307.21.00.00 -5 活、生鮮或冷藏海扇貝（含全貝及干貝）及其他
海扇蛤科之軟體類動物  
Scallops (include full shell fish and compoy) and 
other molluscs of the family Pectinidae, live, fresh or 
chilled  2 
 10 0307.22.00.00 -4 冷凍海扇貝（含全貝及干貝）及其他海扇蛤科之
軟體類動物，但未燻製  
Scallops (include full shell fish and conpoy) and other 
molluscs of the family Pectinidae, frozen, but not 
smoked 
11 0307.29.20.10 -1 乾海扇貝（含全貝及干貝）及其他海扇蛤科之軟
體類動物，但未燻製  
Scallops (include full shell fish and compoy) and 
other molluscs of the family Pectinidae, dired, but not 
smoked  
12 0307.29.20.20 -9 鹹或浸鹹海扇貝（含全貝及干貝）及其他海扇蛤
科之軟體類動物，但未燻製  
Scallops (include full shell fish compoy) and other 
molluscs of the family Pectinidae, salted or in brine, 
but not smoked  
13 0307.29.30.00 -1 燻製海扇貝（含全貝及干貝）及其他海扇蛤科之
軟體類動物  
Scallops (include full shell fish and conpoy) and other 
molluscs of the family Pectinidae, smoked  
14 0307.42.20.10 -4 活、生鮮或冷藏鎖管（軟翅仔屬、尾鎖管屬、擬
鎖管屬）  
Neritic squid (Sepioteuthis spp., Uroteuthis spp., 
Loliolus spp.), live, fresh or chilled  
15 0307.42.20.90 -7 其他活、生鮮或冷藏魷魚  
Other squid, live, fresh or chilled  
16 0307.42.21.10 -3 活、生鮮或冷藏鎖管（軟翅仔屬）  
Neritic squid (Sepioteuthis  spp.), live, fresh or chilled  
17 0307.42.21.90 -6 其他活、生鮮或冷藏魷魚（赤魷屬、鎖管屬、太
平洋魷屬）  
Other squid, live, fresh or chilled(Ommastrephes 
spp., Loligo spp., Nototodarus spp.)  
18 0307.42.29.10 -5 活、生鮮或冷藏鎖管（尾鎖管屬、擬鎖管屬）  
Neritic squid (Uroteuthis spp., Loliolus  spp.), live, 
fresh or chilled  
19 0307.42.29.90 -8 其他活、生鮮或冷藏魷魚  
Other squid, live, fresh or chilled  3 
 20 0307.43.20.10 -3 冷凍鎖管（軟翅仔屬、尾鎖管屬、擬鎖管屬），
但未燻製  
Neritic squid (Sepioteuthis spp., Uroteuthis spp., 
Loliolus spp.), frozen, but not smoked  
21 0307.43.20.90 -6 其他冷凍魷魚，但未燻製  
Other squid, frozen, but not smoked  
22 0307.43.21.10 -2 冷凍鎖管（軟翅仔屬），但未燻製  
Neritic squid (Sepioteuthis spp.), frozen, but not 
smoked  
23 0307.43.21.90 -5 其他冷凍魷魚（赤魷屬、鎖管屬、太平洋魷
屬），但未燻製  
Other squid (Ommastrephes spp., Loligo  spp., 
Nototodarus spp.), frozen, but not smoked  
24 0307.43.29.10 -4 冷凍鎖管（尾鎖管屬、擬鎖管屬）  
Neritic squid (Uroteuthis spp.,Loliolus spp.), frozen  
25 0307.43.29.90 -7 其他冷凍魷魚，但未燻製  
Other squid, frozen, but not smoked  
26 0307.49.22.10 -5 乾魷魚（赤魷屬、鎖管屬、太平洋魷 屬、軟翅仔
屬），但未燻製  
Squid (Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp.), dried, but not smoked  
27 0307.49.22.20 -3 鹹或浸鹹魷魚（赤魷屬、鎖管屬、太平洋魷屬、
軟翅仔屬），但未燻製  
Squid (Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp.),salted  or in brine, but not 
smoked  
28 0307.49.23.00 -6 其他乾、鹹或浸鹹魷魚，但未燻製  
Other squid, dried, salted or in brine, but not smoked  
29 0307.49.24.00 -5 乾、鹹或浸鹹魷魚，但未燻製  
Squid, dried, salted or in brine, but not smoked  
30 0307.49.32.00 -5 燻製魷魚（赤魷屬、鎖管屬、太平洋魷屬、軟翅
仔屬） 
(Ommastrephes spp., Loligo spp., Nototodarus spp., 
Sepioteuthis spp.), smoked  
31 0307.49.33.00 -4 其他燻製魷魚  
Other squid, smoked  4 
 32 0307.49.34.10 -1 燻製魷魚（赤魷屬、鎖管屬、太平洋魷屬、軟翅
仔屬） 
Squid (Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis  spp.), smoked  
33 0307.49.34.90 -4 其他燻製魷魚  
Other squid, smoked  
34 0307.92.90.00 -0 其他冷凍軟體類動物，但未燻製  
Other molluscs, frozen, but not smoked  
35 0307.99.59.10 -0 其他乾軟體類動物，但未燻製  
Other molluscs, dried ,but not smoked  
36 0307.99.59.20 -8 其他鹹或浸鹹軟體類動物，但未燻製  
Other molluscs, salted or in brine, but not smoked  
37 0307.99.69.00 -0 其他燻製軟體類動物  
Other molluscs, smoked  
38 0308.90.20.00 -6 其他冷凍水產無脊椎動物，但未燻製  
Other aquatic invertebrates, frozen, but not smoked  
39 0308.90.30.00 -4 其他乾、鹹或浸鹹水產無脊椎動物，但未燻製  
Other aquatic invertebrates,  dried, salted or in brine, 
but not smoked  
40 0308.90.40.00 -2 其他燻製水產無脊椎動物  
Other aquatic invertebrates, smoked  
41 0309.10.00.00 -6 適於人類食用之魚粉、細粒及團粒  
Flours, meals and pellets of fish, fit for human 
consumption  
42 0309.90.10.00 -7 適於人類食用之甲殼類動物粉、細粒及團粒  
Flours, meals and pellets of crustaceans, fit for human 
consumption  
43 0309.90.20.00 -5 適於人類食用之軟體類動物粉、細粒及團粒  
Flours, meals and pellets of molluscs, fit for human 
consumption  
44 0309.90.30.00 -3 適於人類食用之水產無脊椎動物（甲殼類及軟體
類動物除外）粉、細粒及團粒  
Flours, meals and pellets of aquatic invertebrates, 
other than crustaceans and molluscs, fit for human 
consumption  
45 0403.10.00.00 -1 酸酪乳 
Yoghourt (yogurt)  5 
 46 0403.20.00.00 -9 酸酪乳 
Yoghourt (yogurt)  
47 0410.00.10.10 -0 燕窩，不論是否經清洗或裁切，但未進一步加工
者 
Salanganes' nests (birds' nests )whether or not with 
clean or cut, but not further worked  
48 0410.00.10.90 -3 其他燕窩  
Other Salanganes' nests ( birds' nests)  
49 0410.00.91.10 -2 蜂王漿 
Royal jelly  
50 0410.00.99.10 -4 生鮮鱉（甲魚）蛋  
Soft-shell turtle (terrapin) egg, fresh  
51 0410.00.99.90 -7 其他未列名食用動物產品  
Other edible products of animal origin, not elsewhere 
specified or included  
52 0410.10.00.00 -2 昆蟲 
insects  
53 0410.90.10.10 -1 燕窩，不論是否經清洗或裁切，但未進一步加工
者 
Salanganes' nests (birds' nests )whether or not with 
clean or cut, but not further worked  
54 0410.90.10.90 -4 其他燕窩  
Other Salanganes' nests ( birds' nests)  
55 0410.90.91.10 -3 蜂王漿 
Royal jelly  
56 0410.90.99.10 -5 生鮮鱉（甲魚）蛋  
Soft-shell turtle (terrapin) egg, fresh  
57 0410.90.99.90 -8 其他未列名食用動物產品  
Other edible products of animal origin, not elsewhere 
specified or included  
58 0704.10.00.00 -7 花椰菜及青花菜，生鮮或冷藏  
Cauliflowers and broccoli, fresh or chilled  
59 0709.52.00.00 -1 牛肝菌屬之菇類，生鮮或冷藏  
Mushrooms of the genus Boletus, fresh or chilled  
60 0709.53.00.00 -0 雞油菌屬之菇類，生鮮或冷藏  
Mushrooms of the genus Cantharellus, fresh or 
chilled  6 
 61 0709.54.00.00 -9 香菇，生鮮或冷藏  
Shiitake (Lentinus edodes) , fresh or chilled  
62 0709.55.00.00 -8 松茸，生鮮或冷藏  
Matsutake  (Tricholoma matsutake, Tricholoma 
magnivelare, Tricholoma anatolicum, Tricholoma 
dulciolens, Tricholoma caligatum), fresh or chilled  
63 0709.56.00.00 -7 松露（塊菌屬），生鮮或冷藏  
Truffles (Tuber spp.), fresh or chilled  
64 0709.59.10.00 -2 香菇，生鮮或冷藏  
Shiitake ( Lentinus edodes) , fresh or chilled  
65 0709.59.30.00 -8 松露，生鮮或冷藏  
Truffles, fresh or chilled  
66 0712.34.00.00 -9 乾香菇 
Shiitake (Lentinus edodes) , dried  
67 0712.39.20.00 -0 乾香菇 
Shiitake (Lentinus edodes) , dried  
68 0802.90.10.00 -9 白果（銀杏），鮮或乾  
Ginkgo (white nuts), fresh or dried  
69 0802.90.20.00 -7 大胡桃，鮮或乾  
Pecans, fresh or dried  
70 0802.90.40.00 -3 蓮子，鮮或乾  
Lotus seeds, fresh or dried  
71 0802.90.50.00 -0 松子，鮮或乾  
Pine seeds, fresh or dried  
72 0802.90.90.00 -2 其他食用堅果，無論是否去殼或去果皮，鮮或乾  
Other edible nuts, whether or not shelled or peeled, 
fresh or dried  
73 0802.91.00.00 -0 帶殼松子，鮮或乾  
Pine nuts, in shell, fresh or dried  
74 0802.92.00.00 -9 去殼松子，鮮或乾  
Pine nuts, shelled, fresh or dried  
75 0802.99.10.00 -0 白果（銀杏），鮮或乾  
Ginkgo (white nuts), fresh or dried  
76 0802.99.20.00 -8 大胡桃，鮮或乾  
Pecans, fresh or dried  
77 0802.99.30.00 -6 蓮子，鮮或乾  
Lotus seeds, fresh or dried  7 
 78 0802.99.90.00 -3 其他食用堅果，無論是否去殼或去果皮，鮮或乾  
Other edible nuts, whether or not shelled or peeled, 
fresh or dried  
79 1601.00.90.00 -2 其他肉、雜碎、血或昆蟲製成之臘腸及其類似
品；以上述產品製成之調製食品  
Other sausages and similar products, of meat, meat 
offal , blood or insects; food preparations based on 
these products  
80 1602.90.20.10 -5 已調製或保藏之其他動物肉或昆蟲，冷凍者  
Prepared or preserved meat of other animals or 
insects,  frozen  
81 1602.90.20.20 -3 已調製或保藏之其他動物肉或昆蟲，罐頭  
Prepared or preserved meat of other animals or 
insects, canned  
82 1602.90.20.90 -8 其他已調製或保藏之其他動物肉或昆蟲  
Other prepared or preserved meat of other animals or 
insects  
83 1603.00.00.00 -9 肉、魚類、甲殼類、軟體類或其他水產無脊椎動
物之抽出物及液汁  
Extracts and juices of meat, fish or crustaceans, 
molluscs or other aquatic invertebrates  
84 1605.40.00.10 -7 其他甲殼類動物之調製或保藏品，冷凍者  
Other crustaceans, prepared or preserved, frozen  
85 1605.40.00.20 -5 其他甲殼類動物之調製或保藏品，罐頭  
Other crustaceans, prepared or preserved, canned  
86 1605.40.00.90 -0 其他甲殼類動物之調製或保藏品  
Other crustaceans, prepared or preserved  
87 2008.93.00.00 -6 其他方式調製或保藏之蔓越莓（越橘）  
Cranberries,lingonberries, otherwise prepared or 
preserved  
88 2009.21.11.10 -7 未發酵及未加酒精之天然葡萄柚汁及柚汁，糖度
值不超過２０，每包重量在１８公斤及以上者  
Grapefruit juice or pomelo juice, unfermented and not 
containing added spirit, nature,  of a Brix value not 
exceeding 20, in a package of 18 kg or more  8 
 89 2009.21.11.20 -5 未發酵及未加酒精之濃縮葡萄柚汁及柚汁 ，糖度
值不超過２０，每包重量在１８公斤及以上者  
Grapefruit juice or pomelo juice, unfermented and not 
containing added spirit, concentrated, of a Brix value 
not exceeding 20, in a package of 18 kg or more  
90 2009.21.12.10 -6 未發酵及未加酒精之天然葡萄柚汁及柚汁，糖度
值不超過２０，每包重量在１８公斤以下者  
Grapefruit juice or pomelo juice, unfermented and not 
containing added spirit, nature, of a Brix value not 
exceeding 20, in a package less than 18 kg  
91 2009.21.12.20 -4 未發酵及未加酒精之濃縮葡萄柚汁及柚汁，糖度
值不超過２０，每包重量在１８公斤以下者  
Grapefruit juice or pomelo juice, unfermented and not  
containing added spirit, concentrated, of a Brix value 
not exceeding 20, in a package less than 18 kg  
92 2009.29.11.10 -9 其他未發酵及未加酒精之天然葡萄柚汁及柚汁，
每包重量在１８公斤及以上者  
Other grapefruit juice or pomelo juice, unfermented 
and not containing added spirit, nature, in  a package 
of 18 kg or more  
93 2009.29.11.20 -7 其他未發酵及未加酒精之濃縮葡萄柚汁及柚汁，
每包重量在１８公斤及以上者  
Other grapefruit juice or pomelo juice, unfermented 
and not containing added spirit, concentrated, in a 
package of 18 kg or more  
94 2009.29.12.10 -8 其他未發酵及未加酒精之天然葡萄柚汁及柚汁 ，
每包重量在１８公斤以下者  
Other grapefruit juice or pomelo juice, unfermented 
and not containing added spirit, nature, in a package 
less than 18 kg  
95 2009.29.12.20 -6 其他未發酵及未加酒精之濃縮葡萄柚汁及柚汁，
每包重量在１８公斤以下者  
Other grapefruit juice or pomelo juice, unfermented 
and not containing added spirit, concentrated, in a 
package less than 18 kg  
96 2009.81.00.00 -9 蔓越莓汁（越橘汁）  
Cranberry juice; lingonberries  juice  9 
 97 2009.89.90.00 -2 其他未發酵及未加酒精之其他任何單一果汁、堅
果汁或蔬菜汁  
Other juice of any other single fruit, nut or vegetable, 
unfermented and not containing added spirit  
98 2106.90.96.00 -5 以合成甜味劑替代糖之糖食、口香糖及類似品  
Confectionery, gums and the like containing synthetic 
sweetening agents instead of sugar  
99 3204.18.00.92 -7 其他以類胡蘿蔔素著色料為基料之調製品  
other preparations based carotenoid colouring  matters  
100 9810.00.00.00 -2 第０７１２‧３４‧００‧００號所屬之「乾香
菇」 
Shiitake (forest mushroom), dried, of Item No. 
0712.34.00.00  
101 9810.00.00.10 -0 第０７１２‧３ 4‧００‧００號所屬之「乾香
菇」 
Shiitake (forest mushroom), dried, of Item No. 
0712.34.00.00  
102 0410.00.91.90 -5 其他蜂產品  
Other bee products  
103 0410.90.91.90 -6 其他蜂產品  
Other bee products  
104 1509.10.00.00 -2 橄欖原油  
Virgin olive oil  
105 1509.20.00.00 -0 特級初榨橄欖油  
Extra virgin olive oil  
106 1509.30.00.00 -8 初榨橄欖油  
Virgin olive oil  
107 1509.40.00.00 -6 其他初榨橄欖油  
Other virgin olive oils  
108 1510.00.00.00 -1 其他油類及其餾分物，僅由橄欖所提煉，不論是
否精煉但未經化學改質，包括本節與第１５０９
節之油類或其餾分物混合者  
Other oils and their fractions, obtained solely from 
olives, whether or not refined, but not chemically 
modified, including blends of these oils or fractions 
with oils or fractions of heading 15. 09  10 
 109 1510.10.00.00 -9 粗製橄欖果渣油  
Crude olive pomace oils  
110 1510.90.00.00 -2 其他油類及其餾分物，僅由橄欖所提煉，不論是
否精煉但未經化學改質，包括本節與第１５０９
節之油類或其餾分物混合者  
Other oils and their fractions, obtained solely from 
olives, whether or not refined, but not chemically 
modified, including blends of these oils or fractions 
with oils or fractions of heading 15. 09  
111 1515.60.00.00 -3 微生物油脂及其餾分物  
Microbial fats and oils and their fractions  
112 1516.30.00.00 -9 微生物油脂及其餾分物  
Microbial fats and oils and their fractions  
113 1517.90.90.00 -6 本章其他各種動植物或微生物油脂或其餾分物製
成之可食用混合品或調製品，第１５１６節食用
油脂或其餾分物除外  
Other edible mixtures or preparations of animal, 
vegetable or microbial fats or oils or of fractions of 
different fats or oils of this Chapter, other than edible 
fats and oils or their fractions of heading 15.16  
114 1518.00.90.00 -4 其他沸製、氧化、脫水、硫化、吹製，在真空中
或惰性氣體中行聚合化或經其他化學方法改質之
動植物或微生物油脂及其餾分物，但不包括第１
５１６節所列產品  
Other animal ,vegetable or microbial fats and oils and 
their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, polymerised by heat in vacuum 
or in inert gas or otherwise chemically modified, 
excluding those of heading No.15.16  
115 2106.90.96.00 -5 以合成甜味劑替代糖之糖食、口香糖及類似品  
Confectionery, gums and the like containing synthetic 
sweetening agents instead of sugar  
116 3002.19.00.00 -1 其他產品，不論是否經改質或以生物技術方法取
得者 
Other products, whether or not modified or obtained 
by means of biotechnological processes  11 
 117 3002.49.00.90 -6 其他毒素、微生物培養體（酵母除外）和類似品  
Toxins, cultures of micro -organisms (excluding 
yeasts) and similar products  
118 3002.59.00.00 -2 其他細胞培養物，不論是否經改質  
Other Cell cultures , whether or not modified  
119 3002.90.00.91 -3 其他第３００２節所屬之貨品  
Other articles of heading 3002  
120 3002.90.90.90 -5 人類血液；已調製動物血液供治療、預防疾病或
診斷用；毒素、微生物培養體（酵母除外）和類
似品 
Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; toxins, cultures of 
micro -organisms (excluding yeasts) and similar 
products  
121 2909.60.00.12 -1 過氧化醇、過氧化醚、過氧化酮及其鹵化、磺
化、硝化或亞硝化衍生物，香料用  
Alcohol peroxides, ether peroxides, ketone peroxides 
and their halogenated, sulphonated, nitrated or 
nitrosated derivatives, for perfumery purposes  
122 2909.60.00.20 -1 過氧化縮醛及半縮醛及其鹵化、磺化、硝化或亞
硝化衍生物  
Acetal and hemiacetal peroxides and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives  
123 2909.60.20.00 -1 過氧化醇、過氧化醚、過氧化酮及其鹵化、磺
化、硝化或亞硝化衍生物，香料用  
Alcohol peroxides, ether peroxides, ketone peroxides 
and their halogenated, sulphonated, nitrated or 
nitrosated derivatives, for perfumery purposes  
124 2936.24.00.00 -7 Ｄ─或ＤＬ─泛酸（維生素Ｂ５）及其衍生物  
D- or DL -pantothenic acid (vitamin B5) and its 
derivatives  
125 3204.18.00.10 -6 類胡蘿蔔素著色料  
Carotenoid colouring matters  
126 3402.11.00.00 -5 陰離子性有機界面活性劑  
Anionic, organic surface -active agents  12 
 127 3402.13.00.90 -4 其他非離子性有機界面活性劑  
Other non -ionic organic surface -active agents  
128 3402.19.00.00 -7 其他有機界面活性劑  
Other organic surface -active agents  
129 3402.20.00.00 -4 零售包裝界面活性製劑、洗滌製劑及清潔製劑  
Surface -active preparations, washing preparations 
and cleaning preparations, put up for retail sale  
130 3402.31.00.00 -1 直鏈烷基苯磺酸及其鹽類之有機界面活性劑  
Linear alkylbenzene sulphonic acids and their salts  
131 3402.39.00.00 -3 其他陰離子性有機界面活性劑  
Other anionic organic surface -active agents  
132 3402.42.00.90 -9 其他非離子性有機界面活性劑  
Other non -ionic organic surface -active agents  
133 3402.49.00.00 -1 其他有機界面活性劑  
Other organic surface -active agents  
134 3402.50.00.00 -7 零售包裝界面活性製劑、洗滌製劑及清潔製劑  
Surface -active preparations, washing preparations 
and cleaning preparations, put up for retail sale 
135 3808.59.20.51 -2 本章目註一所列特定物質之消毒劑成品  
Disinfectants specified in Subheading Note 1 to this 
Chapter products  
136 3808.59.29.51 -3 其他本章目註一所列特定物質之消毒劑成品  
Other disinfectants specified in Subheading Note 1 to 
this Chapter products  
137 3907.20.10.00 -2 聚乙二醇，初級狀態  
Polyethylene glycol , in primary forms  
138 3907.29.00.10 -3 聚乙二醇，初級狀態  
Polyethylene glycol , in primary forms