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HS Code 2306.49 : Of rape or colza seeds, Other

The 6-digit Harmonized System (HS) code for of rape or colza seeds, other is 2306.49. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 0% [MOF Customs Administration].

Chapter

Ch 23

Heading

2306

Subheading

2306.49

TW MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 23

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305

Heading 2306

2306

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305

Subheading .49

.49

Of rape or colza seeds, Other

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

2306.49.00.00

Taiwan MFN Base Customs Duty

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2306.49

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2306.49.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Of rape or colza seeds, Other

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 2306.49.

Query official MOF Customs portal:

Search Official MOF Portal for 2306.49 →

Taiwan Declarable Tariff Items (2306.49)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (MOF Customs Administration).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
2306.10	Subheading under Heading 2306	Compare Subheading 2306.10 →
2306.20	Subheading under Heading 2306	Compare Subheading 2306.20 →
2306.30	Subheading under Heading 2306	Compare Subheading 2306.30 →
2306.41	Subheading under Heading 2306	Compare Subheading 2306.41 →
2306.50	Subheading under Heading 2306	Compare Subheading 2306.50 →
2306.60	Subheading under Heading 2306	Compare Subheading 2306.60 →
2306.90	Subheading under Heading 2306	Compare Subheading 2306.90 →

Official Primary Sources & Authority References

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Of rape or colza seeds, Other?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Of rape or colza seeds, Other is classified under HS 2306.49 (Heading 2306, Chapter 23). The representative TW MFN general duty rate is 0%.

How is HS 2306.49 distinguished within Heading 2306 (Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305)?

Heading 2306 covers Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305. Subheading 2306.49 specifically isolates Of rape or colza seeds, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2306.

What are the primary candidate subheadings related to HS 2306.49?

Related subheadings under Heading 2306 include 2306.10, 2306.20, 2306.30, 2306.41, 2306.50, 2306.60, 2306.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Of rape or colza seeds, Other?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 2306.49 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Of rape or colza seeds, Other?

Commercial shipments of Of rape or colza seeds, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 2306.49?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 2306.49?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What tax applies to imports of HS 2306.49 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

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