SECTION II · 章 09
Coffee, tea, maté and spices
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 0901.11.30 | - - - Robusta | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0901.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0901.12 | - - Decaffeinated: | ||||
| 0901.12.20 | - - - Arabica or Robusta | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0901.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| - Coffee, roasted: | |||||
| 0901.21 | - - Not decaffeinated: | ||||
| - - - Unground: | |||||
| 0901.21.11 | - - - - Arabica | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.21.12 | - - - - Robusta | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.21.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.21.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.22 | - - Decaffeinated: | ||||
| 0901.22.10 | - - - Unground | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.22.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (多个税率) |
| 0901.90 | - Other: | ||||
| 0901.90.10 | - - Coffee husks and skins | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0901.90.20 | - - Coffee substitutes containing coffee | kg | 45% | 30% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0902.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 0902.20 | - Other green tea (not fermented): | ||||
| 0902.20.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 0902.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0902.30.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||||
| 0902.40.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 0902.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 0903.00.00 | Maté | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0904.11.20 | - - - Black | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0904.11.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0904.12 | - - Crushed or ground: | ||||
| 0904.12.10 | - - - White | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0904.12.20 | - - - Black | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0904.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| - 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 (多个税率) |
| 0904.21.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0904.22 | - - Crushed or ground: | ||||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0904.22.90 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0905 | Vanilla | ||||
| 0905.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0905.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0906 | Cinnamon and cinnamon-tree flowers | ||||
| - Neither crushed nor ground: | |||||
| 0906.11.00 | - - Cinnamon (Cinnamomum zeylanicum Blume) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0906.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0906.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0907 | Cloves (whole fruit, cloves and stems) | ||||
| 0907.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0907.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0908 | Nutmeg, mace and cardamoms | ||||
| - Nutmeg: | |||||
| 0908.11.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0908.12.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| - Mace: | |||||
| 0908.21.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0908.22.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| - Cardamoms: | |||||
| 0908.31.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0908.32.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0909.22.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| - Seeds of cumin: | |||||
| 0909.31.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0909.32.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| - 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 (多个税率) |
| 0909.61.20 | - - - Of badian | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0909.61.30 | - - - Of caraway | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0909.61.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0909.62 | - - Crushed or ground: | ||||
| 0909.62.10 | - - - Of anise | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0909.62.20 | - - - Of badian | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0909.62.30 | - - - Of caraway | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0909.62.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0910.12.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0910.20.00 | - Saffron | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0910.30.00 | - Turmeric (curcuma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| - Other spices: | |||||
| 0910.91 | - - Mixtures referred to in Note 1(b) to this Chapter: | ||||
| 0910.91.10 | - - - Curry | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0910.91.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0910.99 | - - Other: | ||||
| 0910.99.10 | - - - Thyme; bay leaves | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0910.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |