SECTION II · Chapter 09
Coffee, tea, maté and spices
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (7)
Notes
1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | ||||
| - Coffee, not roasted: | |||||
| 0901.11 | - - Not decaffeinated: | ||||
| 0901.11.20 | - - - Arabica | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0901.11.30 | - - - Robusta | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0901.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0901.12 | - - Decaffeinated: | ||||
| 0901.12.20 | - - - Arabica or Robusta | kg | 30% | 20% | 8 / 10 (several rates) |
| 0901.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| - Coffee, roasted: | |||||
| 0901.21 | - - Not decaffeinated: | ||||
| - - - Unground: | |||||
| 0901.21.11 | - - - - Arabica | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.21.12 | - - - - Robusta | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.21.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.21.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.22 | - - Decaffeinated: | ||||
| 0901.22.10 | - - - Unground | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.22.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (several rates) |
| 0901.90 | - Other: | ||||
| 0901.90.10 | - - Coffee husks and skins | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0901.90.20 | - - Coffee substitutes containing coffee | kg | 45% | 30% | 8 / 10 (several rates) |
| 0902 | Tea, whether or not flavoured | ||||
| 0902.10 | - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: | ||||
| 0902.10.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.20 | - Other green tea (not fermented): | ||||
| 0902.20.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.30 | - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: | ||||
| 0902.30.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.30.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||||
| 0902.40.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0902.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0903.00.00 | Maté | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | ||||
| - Pepper: | |||||
| 0904.11 | - - Neither crushed nor ground: | ||||
| 0904.11.10 | - - - White | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0904.11.20 | - - - Black | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0904.11.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0904.12 | - - Crushed or ground: | ||||
| 0904.12.10 | - - - White | kg | 30% | 20% | 8 / 10 (several rates) |
| 0904.12.20 | - - - Black | kg | 30% | 20% | 8 / 10 (several rates) |
| 0904.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| - Fruits of the genus Capsicum or of the genus Pimenta: | |||||
| 0904.21 | - - Dried, neither crushed nor ground: | ||||
| 0904.21.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0904.21.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0904.22 | - - Crushed or ground: | ||||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | 8 / 10 (several rates) |
| 0904.22.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 0905 | Vanilla | ||||
| 0905.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0905.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| 0906 | Cinnamon and cinnamon-tree flowers | ||||
| - Neither crushed nor ground: | |||||
| 0906.11.00 | - - Cinnamon (Cinnamomum zeylanicum Blume) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0906.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0906.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| 0907 | Cloves (whole fruit, cloves and stems) | ||||
| 0907.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0907.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| 0908 | Nutmeg, mace and cardamoms | ||||
| - Nutmeg: | |||||
| 0908.11.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0908.12.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| - Mace: | |||||
| 0908.21.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0908.22.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| - Cardamoms: | |||||
| 0908.31.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0908.32.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (several rates) |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries | ||||
| - Seeds of coriander: | |||||
| 0909.21.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.22.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - Seeds of cumin: | |||||
| 0909.31.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.32.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - Seeds of anise, badian, caraway or fennel; juniper berries: | |||||
| 0909.61 | - - Neither crushed nor ground: | ||||
| 0909.61.10 | - - - Of anise | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.61.20 | - - - Of badian | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.61.30 | - - - Of caraway | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.61.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0909.62 | - - Crushed or ground: | ||||
| 0909.62.10 | - - - Of anise | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0909.62.20 | - - - Of badian | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0909.62.30 | - - - Of caraway | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0909.62.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices | ||||
| - Ginger: | |||||
| 0910.11.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0910.12.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0910.20.00 | - Saffron | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0910.30.00 | - Turmeric (curcuma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Other spices: | |||||
| 0910.91 | - - Mixtures referred to in Note 1(b) to this Chapter: | ||||
| 0910.91.10 | - - - Curry | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0910.91.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0910.99 | - - Other: | ||||
| 0910.99.10 | - - - Thyme; bay leaves | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0910.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |