HomeChapter 99Heading 99049904.05

HS Code 9904.05 : If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for if entered during the effective period of safeguards based upon quantity announced by the secretary of agriculture, provided for in subheading 2106.90.87 is 9904.05. Under the 2026 Kenya (KRA Customs), the representative MFN general duty rate is coverage in progress [Kenya Revenue Authority].

Chapter
Heading
Subheading
9904.05
KE MFN Duty
coverage in progress
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 99
Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80
Heading 9904
Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80
Subheading .05
.05
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87
Kenya (KRA Customs)
9904.05
Representative MFN Ad Valorem Rate
coverage in progress
Verified July 2026 · KRA Source

MODULE 5: KENYA IMPORT DUTY & VAT BREAKDOWN

KRA Base MFN Duty
coverage in progress
EAC CET Tariff [KRA]
Value Added Tax (VAT)
16.00 %
CIF + Duty Base [VAT 16%]
De Minimis Threshold
KES Limit
Customs Exemption
Notice: Kenyan customs clearance, EAC CET tariff classification, MFN duty rates, and 16% VAT are governed by Kenya Revenue Authority (KRA). Always verify declarable lines with KRA prior to import.
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Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 9904.05.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87

MODULE 11: KRA Customs Advance Ruling System

Legally binding advance tariff rulings issued by Kenya Revenue Authority for HS 9904.05.

Query official KRA portal:

Search KRA Portal for 9904.05 →

Kenya KRA Tariff Schedule (9904.05)

National line-level (8/10-digit) detail for Kenya (KRA Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: coverage in progress. Confirm the full national commodity code at the official source (Kenya Revenue Authority).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
9904.02 Subheading under Heading 9904 Compare Subheading 9904.02 →
9904.04 Subheading under Heading 9904 Compare Subheading 9904.04 →
9904.06 Subheading under Heading 9904 Compare Subheading 9904.06 →
9904.12 Subheading under Heading 9904 Compare Subheading 9904.12 →
9904.17 Subheading under Heading 9904 Compare Subheading 9904.17 →
9904.18 Subheading under Heading 9904 Compare Subheading 9904.18 →
9904.19 Subheading under Heading 9904 Compare Subheading 9904.19 →
9904.20 Subheading under Heading 9904 Compare Subheading 9904.20 →

Official Primary Sources & Authority References

Kenya Revenue Authority Customs (KRA) ↗

Official Kenya KRA tariff schedule, 16% VAT, and EAC CET rules.

KRA Customs Advance Ruling System ↗

Kenya Revenue Authority official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87?
Under WCO Harmonized System 2022 and United States (USITC HTS), If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87 is classified under HS 9904.05 (Heading 9904, Chapter 99). The representative KE MFN general duty rate is coverage in progress.
How is HS 9904.05 distinguished within Heading 9904 (Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80)?
Heading 9904 covers Beef, provided for in subheadings 0201.10.50, 0201.20.80, 0201.30.80, 0202.10.50, 0202.20.80 or 0202.30.80. Subheading 9904.05 specifically isolates If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9904.
What are the primary candidate subheadings related to HS 9904.05?
Related subheadings under Heading 9904 include 9904.02, 9904.04, 9904.06, 9904.12, 9904.17, 9904.18, 9904.19, 9904.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9904.05 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87?
Commercial shipments of If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87 with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9904.05?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 9904.05 in Kenya?
Commercial imports of If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture, Provided for in subheading 2106.90.87 under HS 9904.05 into Kenya are subject to 16% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Kenya?
The customs de minimis threshold for import shipments into Kenya is KES threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Kenya?
Customs declarations, import duty assessments, and KRA Customs Advance Ruling System for HS 9904.05 are administered by Kenya Revenue Authority (KRA).
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