Customs Import Tariff of Taiwan · CCC code · HS 1104.23
1104.23.00.10: Other worked genetically modified maize(corn)
✓ 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
1104.23 Other worked grains: of maize (corn)
UK specific or compound duty Third-country duty 2 tariff lines 
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 45% Third-country duty 2 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 18% General (MFN) 2 tariff lines · 1× specific or compound duty 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia 10% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line Taiwan lines: 1104.23
Legal notes
Notes
1. This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
In the Customs Import Tariff of Taiwan, 1104.23.00.10 is one of 2 lines under subheading 1104.23, other worked grains: of maize (corn).
The column 1 rate is 17%, and quantities are declared in KGM.
For the same subheading, the Türkiye duty is 45%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 18%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 10%.
Taiwan imported goods of subheading 1104.23 worth US$489k in 2024.
Questions and answers
What is the Taiwan import duty for CCC code 1104.23.00.10?
The column 1 rate in the Customs Import Tariff of Taiwan is 17%; 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.