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財政部民國110年1月12日台財關字第1101000513號
「矽灰（silica fume，二氧化矽重量百分比不小於80%）」，為矽或矽鐵合金製造過程中之副產物，且符合稅則第28章章註1化學定義之個別化合物，依據「海關進口稅則」解釋準則1及6規定，歸列稅則號別第2811.22.90號，自110年2月1日生效
MINISTRY OF FINANCE Order is hereby given, for stipulating silica fume (silicon dioxide not less than 80% by weight), which is a by-product derived from the manufacturing process of silicon or ferrosilicon and consistent with the definition of chemical compounds specified in Chapter Note 1 of Chapter 28 of "Customs Import Tariff", shall be classified under Tariff No. 2811.22.90 based on General Rules of Interpretation 1 and 6 of "Customs Import Tariff" (stipulation shall become effective from 1st, February 2021)
