HS Code 0901.90 : Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other is 0901.90. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 0% [MOF Customs Administration].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 09
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Heading 0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Chinese Taipei (Taiwan MOF Tariff 2026)
0901.90.00.00
MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN
Business Tax (營業稅)
5.00 %
CIF + Duty Base
TRACK THIS HS CODE
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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.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + Food Facility Registration
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: TW Trade Remedies & Safeguards
Customs Administration, MOF Anti-Dumping / Trade Defence
Standard 2026 Chinese Taipei Tariff Schedule (MOF)
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
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 |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other. |
| FTA | TW Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
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 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other
MODULE 11: Advance Tariff Classification (Customs Administration, MOF)
Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 0901.90.
Query official MOF Customs portal:
Search Official MOF Portal for 0901.90 →Taiwan Declarable Tariff Items (0901.90)
National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (MOF Customs Administration).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0901.11 | Subheading under Heading 0901 | HS 0901.11 undefined Duty & Entry Rules → |
| 0901.12 | Subheading under Heading 0901 | HS 0901.12 undefined Duty & Entry Rules → |
| 0901.21 | Subheading under Heading 0901 | HS 0901.21 undefined Duty & Entry Rules → |
| 0901.22 | Subheading under Heading 0901 | HS 0901.22 undefined Duty & Entry Rules → |
Official Primary Sources & Authority References
Customs Administration, MOF Taiwan ↗
Official Taiwan 11-digit tariff items and MFN customs duty rates.
Taiwan Advance Tariff Classification Portal ↗
Ministry of Finance advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other?
Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other is classified under HS 0901.90 (Heading 0901, Chapter 09). The representative TW MFN general duty rate is 0%.
How is HS 0901.90 distinguished within Heading 0901 (Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion)?
Heading 0901 covers Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. Subheading 0901.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0901.
What are the primary candidate subheadings related to HS 0901.90?
Related subheadings under Heading 0901 include 0901.11, 0901.12, 0901.21, 0901.22. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other?
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 0901.90 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 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other?
Commercial shipments of Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, Other 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 0901.90?
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 FDA Prior Notice requirements apply to commercial imports under HS 0901.90?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What tax applies to imports of HS 0901.90 in Chinese Taipei (Taiwan)?
Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.
What is Taiwan's de minimis duty and tax threshold?
Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).
Which agency regulates customs entry and advance rulings in Taiwan?
Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).
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