| Difference of tax items | Tariff rate range (%) | Average tax bearing (%) |
| General normal products | 0% - 5% | 2.6% |
| Normal products | 5% - 10% | 6.97% |
| Sensitive products | 15% - 20% | 17.2% |
| High sensitive products | 20% - 65% | 26.7% |