Kaohsiung Customs (KHC) stated that “paper-skinned walnuts,” a popular snack in recent years from mainland China, are often brought back by travelers as souvenirs. Some business have seen the opportunity and imported such product from Mainland China for sale in Taiwan.  Imported food is subject to inspection by the Taiwan Food and Drug Administration (TFDA), Ministry of Health and Welfare to ensure safety and compliance with regulation. The importers are also required to accurately declare the tariff number of goods and pay the corresponding customs duties.

The Customs further clarified that most so-called “paper-skinned walnuts” produced in Mainland China are often seasoned with various flavorings to enhance the taste. These products should be classified under tariff number 2008.19.90.90-9 —"other nuts and seeds, including mixtures, not containing ground-nuts, otherwise prepared or preserved"—with a 20% tariff under column 1 and subject to import regulation code F01 (the importers shall apply for inspection to TFDA in accordance with relevant regulations). This classification covers nuts that are dry-roasted, oil-roasted, or fat-roasted, regardless of whether they are coated with vegetable oil, salt, spices, or other additives. However, importers often mistakenly declare them under chapter 8, which pertains to edible fruits and nuts that are only fresh (chilled), frozen, dried, or provisionally preserved but unsuitable in that state for immediate consumption.

KHC urges importers to ensure accurate tariff number declaration to facilitate customs clearance and minimize disputes. Importers with questions and uncertainties are encouraged to apply for advance tariff classification ruling prior to importation in accordance with The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods to safeguard their rights. For inquiries, please contact the Advance Tariff Classification Ruling Service at 07-5628262.

Division: Kaohsiung Airport Branch
Contact: Weng Si Si
Tel: 082-337028