Customs Import Tariff of Taiwan · CCC code · HS 0307.99
0307.99.61.00: Top shell, smoked
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
0307.99 Molluscs, whether in shell or not, live, fresh, chilled: other, other
UK 10% Third-country duty 2 tariff lines 
EU 11% Third-country duty 1 tariff line 
Türkiye 37.5% Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 4% General (MFN) 2 tariff lines · average 2% 
Mexico 15% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 2 tariff lines 
Peru Free General (MFN) 4 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan 6.7% – 15% General (MFN) 4 tariff lines · average 9.7% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Taiwan lines: 0307.99
- 0307.99.51.10Top shell, dried, but not smoked
- 0307.99.51.20Top shell, salted or in brine, but not smoked
- 0307.99.59.10Other molluscs, dried, but not smoked
- 0307.99.59.20Other molluscs, salted or in brine, but not smoked
- 0307.99.61.00Top shell, smoked
- 0307.99.62.00Arcoida (Glycymerididae, Limopsidae) and clams (Cutellidae), smoked
- 0307.99.63.00Locos, smoked
- 0307.99.69.00Other molluscs, smoked
Legal notes
CCC code 0307.99.61.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 0307.99 (molluscs, whether in shell or not, live, fresh, chilled: other, other).
The column 1 rate is 18%, and quantities are declared in KGM.
For the same subheading, the UK duty is 10%, the EU duty is 11%, the Türkiye duty is 37.5%, the US duty is free, the Canada duty is 0%–4%, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 6.7%–15%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
Taiwan imported goods of subheading 0307.99 worth US$1m in 2024; the largest supplier was Senegal.
Questions and answers
What is the Taiwan import duty for CCC code 0307.99.61.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 18%; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 0307.99 as a whole, the largest supplier in 2024 was Senegal (US$1m).