Black pepper, neither crushed nor ground

• Destination duty: 10% (Column 1, same on all 2 lines) — A trade agreement with China is in force, but it gives no lower rate for this code — the basic / MFN rate applies.
• Business tax (營業稅): 5%
• This code covers: Black pepper, neither crushed nor ground
• Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw ↗

Key points

• ·De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
• ·Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
• ·Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
• ·Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
• ·Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.

Key points on the origin side

• ·Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
• ·Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
• ·Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
• ·Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
• ·Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
• ·Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.

HS6 names

• enBlack pepper, neither crushed nor ground
• zh_hant黑胡椒，未壓碎或未研磨者
• zh_hans黑胡椒，未压碎或未研磨者

Taiwan tariff lines

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A trade agreement with China is in force, but it gives no lower rate for this code — the basic / MFN rate applies.

• · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
• · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
• · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
• · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
• · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

• F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)

A signal derived from public data, not advice.

Why this reading

• regime[TFDA] 食品安全衛生管理法 — 食品業者登錄 + 輸入查驗(F01)The importer must be a registered food business, file a TFDA border inspection (F01) per shipment and carry Chinese labelling; some items/origins go to batch-by-batch inspection.fda.gov.tw ↗2026-09-07
• requirement1 destination import requirement(s) found: Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administrationportal.sw.nat.gov.tw ↗2026-09-07
• ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov ↗2026-09-07

Components

Rulings held:Korea 2United States 31Taiwan 0China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Taiwan rulings (destination)

No Taiwan rulings held.

China rulings (origin)

No public classification-ruling corpus exists for China, so there is nothing to show.