HS Code 8421.32 : Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for filtering or purifying machinery and apparatus for gases, catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines is 8421.32. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 4% [MOF Customs Administration].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 84
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof
Heading 8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof
Subheading .32
.32
Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Chinese Taipei (Taiwan MOF Tariff 2026)
8421.32.00.00
MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN
Business Tax (營業稅)
5.00 %
CIF + Duty Base
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8421.32
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 8421.32.
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: TW Trade Remedies & Safeguards
Customs Administration, MOF Anti-Dumping / Trade Defence
Standard 2026 Chinese Taipei Tariff Schedule (MOF)
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines. |
| FTA | TW Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
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 Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines
MODULE 11: Advance Tariff Classification (Customs Administration, MOF)
Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 8421.32.
Query official MOF Customs portal:
Search Official MOF Portal for 8421.32 →Taiwan Declarable Tariff Items (8421.32)
National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.
Universal 6-digit WCO backbone applied rate: 4%. 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 |
|---|---|---|
| 8421.11 | Subheading under Heading 8421 | HS 8421.11 undefined Duty & Entry Rules → |
| 8421.12 | Subheading under Heading 8421 | HS 8421.12 undefined Duty & Entry Rules → |
| 8421.19 | Subheading under Heading 8421 | HS 8421.19 undefined Duty & Entry Rules → |
| 8421.21 | Subheading under Heading 8421 | HS 8421.21 undefined Duty & Entry Rules → |
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 Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines?
Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines is classified under HS 8421.32 (Heading 8421, Chapter 84). The representative TW MFN general duty rate is 4%.
How is HS 8421.32 distinguished within Heading 8421 (Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof)?
Heading 8421 covers Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof. Subheading 8421.32 specifically isolates Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8421.
What are the primary candidate subheadings related to HS 8421.32?
Related subheadings under Heading 8421 include 8421.11, 8421.12, 8421.19, 8421.21, 8421.22, 8421.23, 8421.29, 8421.31. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines?
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 8421.32 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 Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines?
Commercial shipments of Filtering or purifying machinery and apparatus for gases, Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines 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 8421.32?
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 tax applies to imports of HS 8421.32 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).
💬
Ask Jack — Customs Lookup