財政部民國109年6月4日台財關字第1091012477號

核釋「海關進口稅則」第6909節至第6914節瓷器與陶器之分類，以吸水率不超過0.5％為瓷器（粗陶器除外），其餘均為陶器，自109年7月1日生效

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Heading 6909 to Heading 6914 of "Customs Import Tariff", which stipulates that the terms "porcelain" and "china" embrace ceramic ware (except stoneware) which will not absorb more than 0.5 percent of its weight of water (interpretive rule shall become effective from 1st, July 2020)