SECTION II · 類 09
Coffee, tea, maté and spices
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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コード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 0901.11.30 | - - - Robusta | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0901.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0901.12 | - - Decaffeinated: | ||||
| 0901.12.20 | - - - Arabica or Robusta | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0901.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Coffee, roasted: | |||||
| 0901.21 | - - Not decaffeinated: | ||||
| - - - Unground: | |||||
| 0901.21.11 | - - - - Arabica | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.21.12 | - - - - Robusta | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.21.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.21.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.22 | - - Decaffeinated: | ||||
| 0901.22.10 | - - - Unground | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.22.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 0901.90 | - Other: | ||||
| 0901.90.10 | - - Coffee husks and skins | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0901.90.20 | - - Coffee substitutes containing coffee | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0902.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0902.20 | - Other green tea (not fermented): | ||||
| 0902.20.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0902.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0902.30.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||||
| 0902.40.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0902.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0903.00.00 | Maté | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0904.11.20 | - - - Black | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0904.11.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0904.12 | - - Crushed or ground: | ||||
| 0904.12.10 | - - - White | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0904.12.20 | - - - Black | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0904.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - 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 (複数の税率) |
| 0904.21.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0904.22 | - - Crushed or ground: | ||||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0904.22.90 | - - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0905 | Vanilla | ||||
| 0905.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0905.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0906 | Cinnamon and cinnamon-tree flowers | ||||
| - Neither crushed nor ground: | |||||
| 0906.11.00 | - - Cinnamon (Cinnamomum zeylanicum Blume) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0906.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0906.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0907 | Cloves (whole fruit, cloves and stems) | ||||
| 0907.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0907.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0908 | Nutmeg, mace and cardamoms | ||||
| - Nutmeg: | |||||
| 0908.11.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0908.12.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Mace: | |||||
| 0908.21.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0908.22.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Cardamoms: | |||||
| 0908.31.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0908.32.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0909.22.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| - Seeds of cumin: | |||||
| 0909.31.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0909.32.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| - 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 (複数の税率) |
| 0909.61.20 | - - - Of badian | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0909.61.30 | - - - Of caraway | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0909.61.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0909.62 | - - Crushed or ground: | ||||
| 0909.62.10 | - - - Of anise | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0909.62.20 | - - - Of badian | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0909.62.30 | - - - Of caraway | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0909.62.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0910.12.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0910.20.00 | - Saffron | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0910.30.00 | - Turmeric (curcuma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Other spices: | |||||
| 0910.91 | - - Mixtures referred to in Note 1(b) to this Chapter: | ||||
| 0910.91.10 | - - - Curry | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0910.91.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0910.99 | - - Other: | ||||
| 0910.99.10 | - - - Thyme; bay leaves | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0910.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |