| Difference of tax items | Tariff rate range (%) | Average tax bearing (%) |
| General normal products | 0% - 7% | 4.8% |
| Normal products | 5% - 20% | 6.7% |
| Sensitive products | 20% - 50% | 18.5% |
| High sensitive products | 50% - 100% | 53.5% |