SECTION II · Chapitre 09
Coffee, tea, maté and spices
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 0901.11.30 | - - - Robusta | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0901.11.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0901.12 | - - Decaffeinated: | ||||
| 0901.12.20 | - - - Arabica or Robusta | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0901.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - Coffee, roasted: | |||||
| 0901.21 | - - Not decaffeinated: | ||||
| - - - Unground: | |||||
| 0901.21.11 | - - - - Arabica | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.21.12 | - - - - Robusta | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.21.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.21.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.22 | - - Decaffeinated: | ||||
| 0901.22.10 | - - - Unground | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.22.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 0901.90 | - Other: | ||||
| 0901.90.10 | - - Coffee husks and skins | kg | 45% | 30% | * / 5 / 8 / 10 (plusieurs taux) |
| 0901.90.20 | - - Coffee substitutes containing coffee | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0902.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 0902.20 | - Other green tea (not fermented): | ||||
| 0902.20.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 0902.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0902.30.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||||
| 0902.40.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 0902.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 0903.00.00 | Maté | kg | 45% | 30% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0904.11.20 | - - - Black | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0904.11.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0904.12 | - - Crushed or ground: | ||||
| 0904.12.10 | - - - White | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0904.12.20 | - - - Black | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0904.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 0904.21.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0904.22 | - - Crushed or ground: | ||||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0904.22.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0905 | Vanilla | ||||
| 0905.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0905.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0906 | Cinnamon and cinnamon-tree flowers | ||||
| - Neither crushed nor ground: | |||||
| 0906.11.00 | - - Cinnamon (Cinnamomum zeylanicum Blume) | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0906.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0906.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0907 | Cloves (whole fruit, cloves and stems) | ||||
| 0907.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0907.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 0908 | Nutmeg, mace and cardamoms | ||||
| - Nutmeg: | |||||
| 0908.11.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0908.12.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - Mace: | |||||
| 0908.21.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0908.22.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - Cardamoms: | |||||
| 0908.31.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0908.32.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0909.22.00 | - - Crushed or ground | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - Seeds of cumin: | |||||
| 0909.31.00 | - - Neither crushed nor ground | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0909.32.00 | - - Crushed or ground | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 0909.61.20 | - - - Of badian | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0909.61.30 | - - - Of caraway | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0909.61.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0909.62 | - - Crushed or ground: | ||||
| 0909.62.10 | - - - Of anise | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0909.62.20 | - - - Of badian | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0909.62.30 | - - - Of caraway | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0909.62.90 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0910.12.00 | - - Crushed or ground | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0910.20.00 | - Saffron | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0910.30.00 | - Turmeric (curcuma) | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| - Other spices: | |||||
| 0910.91 | - - Mixtures referred to in Note 1(b) to this Chapter: | ||||
| 0910.91.10 | - - - Curry | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0910.91.90 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 0910.99 | - - Other: | ||||
| 0910.99.10 | - - - Thyme; bay leaves | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |
| 0910.99.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (plusieurs taux) |