Taiwan is located in a subtropical climate zone, with an average annual relative humidity above 75%. As such, dehumidifiers have become a common household appliance. The applicable import tariff classification, duty rate, and import regulations for dehumidifiers vary depending on their composition, specifications, and intended use. Customs Administration of the Ministry of Finance reminds importers to pay attention to several key points to ensure accurate tariff code declaration and expedite the customs clearance process.
According to Customs Administration, with the plum rain season approaching, many importers have inquired about the correct tariff classification for dehumidifiers. Based on the chapter notes of the tariff and the explanatory notes of the Harmonized System (HS), household dehumidifiers equipped with built-in motors and weighing no more than 20 kilograms should be classified under tariff code 8509.80.90 “Other electro-mechanical domestic appliances,” with a 5% duty rate under Column 1. The import regulation is C02 (Some of the commodities under this item are subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs). If the dehumidifier does not meet the above conditions, it should be classified under tariff code 8479.89.10 “Air humidifiers, de-humidifiers” with a duty rate of 8% under Column 1. The applicable import regulations are C02 (Some products require inspection) and MP1 (Importation of Mainland China products in this category is conditionally permitted).
Customs Administration further states that, given the wide variety and styles of dehumidifiers on the market, if importers are uncertain about the classification of a new product, they may apply for Advance Tariff Classification Ruling by submitting the “Application for an Advance Ruling on the Tariff of Imported Goods” and relevant documents to the Customs office at the intended port of import. This helps protect their rights and speeds up the customs clearance process.
Phone: (02)25505500 ext.1004