Customs Import Tariff of Taiwan · CCC code · HS 1604.32
1604.32.00.00: Caviar substitutes
✓ 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
1604.32 Caviar and caviar substitutes: caviar substitutes
UK 20% Third-country duty 2 tariff lines 
EU 20% Third-country duty 1 tariff line 
Türkiye 81.9% Third-country duty 1 tariff line 
USA Free General (MFN) 2 tariff lines 
Canada 3% General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 6.4% General (MFN) 2 tariff lines 
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 Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N333380 U.S. CBP
The tariff classification of Seasoned Fish Roe from Iceland
- N305233 U.S. CBP
The tariff classification, country of origin and status under the North American Free Trade Agreement (NAFTA) of Frozen Capelin Roe and Crawfish Salad
- N293076 U.S. CBP
The tariff classification of Pressed Cod Roe from Iceland
- 600016699 HMRC
Fish roe produced for human consumption as a topping, used as a garnish or ingredient in sushi and other Asian dishes, to add colour. The fish roe is obtained from flying fish in Peru, and then transported to China for processing, where it is washed, filtered and sorted to remove any impurities,…
Legal notes
Subheading notes
1. For the purposes of subheading 160210, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
In the Customs Import Tariff of Taiwan, 1604.32.00.00 is one of 1 line under subheading 1604.32, caviar and caviar substitutes: caviar substitutes.
The column 1 rate is 12.5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 20%, the EU duty is 20%, the Türkiye duty is 81.9%, the US duty is free, the Canada duty is 3%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 6.4%, 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 1604.32 worth US$14m in 2024; the largest supplier was Japan.
Questions and answers
What is the Taiwan import duty for CCC code 1604.32.00.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 12.5%; 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 1604.32 as a whole, the largest supplier in 2024 was Japan (US$13m).
Typical products
Everyday names, not part of the legal text.