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HS Code 0904.22 : Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground

The 6-digit Harmonized System (HS) code for fruits of the genus capsicum or of the genus pimenta, crushed or ground is 0904.22. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 20% [MOF Customs Administration].

Chapter

Ch 09

Heading

0904

Subheading

0904.22

TW MFN Duty

20%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 09

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice):

Heading 0904

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice):

Subheading .22

.22

Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

0904.22.00.00

Taiwan MFN Base Customs Duty

20%

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

20%

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0904.22

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0904.22.

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: 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
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% 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 Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 0904.22.

Query official MOF Customs portal:

Search Official MOF Portal for 0904.22 →

Taiwan Declarable Tariff Items (0904.22)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 20%. 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
0904.11	Subheading under Heading 0904	Compare Subheading 0904.11 →
0904.12	Subheading under Heading 0904	Compare Subheading 0904.12 →
0904.21	Subheading under Heading 0904	Compare Subheading 0904.21 →

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 Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground is classified under HS 0904.22 (Heading 0904, Chapter 09). The representative TW MFN general duty rate is 20%.

How is HS 0904.22 distinguished within Heading 0904 (Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): )?

Heading 0904 covers Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): . Subheading 0904.22 specifically isolates Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0904.

What are the primary candidate subheadings related to HS 0904.22?

Related subheadings under Heading 0904 include 0904.11, 0904.12, 0904.21. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground?

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 0904.22 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 Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground?

Commercial shipments of Fruits of the genus Capsicum or of the genus Pimenta, Crushed or ground 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 0904.22?

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 0904.22?

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 0904.22 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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