Dairy produce; birds' eggs; natural honey › Cheese and curd
Other cheese
HS 040690China → United States
Destination duty
0%–25%
Generalcalculator uses 0406.90.63.00 at 10%
Federal VAT / GST
None
Clearance difficulty
1Overview
- Destination duty: 0%–25% (General) — calculator uses 0406.90.63.00 at 10% — No preferential agreement with China — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Other cheese
- Additional tariffs: about +20% — Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.) · Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.)
- Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov
Key points
- De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
- No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
- US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
- The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
- The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.
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.
As of: 2026 HTS Rev.15 · Guidance as of: 2026-09
2Classification
HS6 names
- ko그 밖의 치즈
- enOther cheese
- zh_hant其他乾酪
- zh_hans其他干酪
United States tariff lines
| Line | Description |
|---|---|
| 0406.90.05.00 | Bryndza cheeseCheese and curd › Other cheese |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirementsCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.08.90 | OtherCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.12.00 | OtherCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.18.00 | OtherCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milkCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.25.00 | OtherCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.32.00 | OtherCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.33.00 | OtherCheese and curd › Other cheese › Goya cheese › Other |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.37.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.38.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.42.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.43.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.48.00 | OtherCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.49.00 | Gammelost and Nokkelost cheesesCheese and curd › Other cheese |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.54.00 | OtherCheese and curd › Other cheese › Colby cheese |
| 0406.90.56.00 | In original loaves and suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.59.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milkCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.63.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.68.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.74.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.78.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.84.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.88.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.92.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.94.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.97.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.99.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other |
China export-side line (reference)
- 04069000其他乳酪
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with China — the basic / MFN rate applies.
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 0406.90.05.00 | Bryndza cheese | 7.2% | Free | 35% |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirements | — | — | — |
| 0406.90.08.90 | Other | — | — | — |
| 0406.90.12.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.18.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milk | 4.2% | Free | 35% |
| 0406.90.25.00 | Other | 8.5% | Free | 35% |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.32.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.33.00 | Other | 21.3% | Free | 35% |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.37.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.38.00 | Other | 12.2% | Free | 35% |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.42.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.43.00 | Other | 9.6% | Free | 35% |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.48.00 | Other | $1.877/kg | Free / See 9822.04.65 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.59 / See 9919.04.50, 9919.04.58, 9919.04.68 | $2.208/kg |
| 0406.90.49.00 | Gammelost and Nokkelost cheeses | 5.4% | Free | 35% |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.54.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.56.00 | In original loaves and suitable for grating | Free | — | 35% |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for grating | Free | — | 35% |
| 0406.90.59.00 | Other | 9.6% | Free | 35% |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk | 7.5% | Free | 35% |
| 0406.90.63.00 | Other | 10% | Free | 35% |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 7.5% | Free | 35% |
| 0406.90.68.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.74.00 | Other | $2.269/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.52 / See 9919.04.50, 9919.04.51, 9919.04.61 | $2.67/kg |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.78.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.84.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.88.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.92.00 | Other | $1.386/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.57 / See 9919.04.50, 9919.04.56, 9919.04.66 | $1.631/kg |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.94.00 | Other | $1.128/kg | Free / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.58 / See 9919.04.50, 9919.04.57, 9919.04.67 | $1.328/kg |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.97.00 | Other | $1.509/kg | Free / See 9822.04.35 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.51 / See 9919.04.40, 9919.04.41-9919.04.42 | $1.775/kg |
| 0406.90.99.00 | Other | 8.5% | Free | 35% |
Chapter 99 additional duties
about +20%Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (China) (Re-verified 2026-09-15: no change.)12.5% added on top of the tariff rate. | +12.5% | 9903.05.31, 9903.05.43 | in forcecourt challenge pendingAs of: 2026-09-15CBP CSMS #69326983, 23 July 2026 (re-read 2026-09-09) |
| Section 301 China Lists 1-4A (Re-verified 2026-09-15: no change.)every 8-digit line under this code is on Section 301 List 4A (7.5%) — 7.5% added on top of the tariff rate.covers every sub-line Section 301 List 4A (7.5%)51 of 51 lines: 0406.90.05, 0406.90.06, 0406.90.08, 0406.90.12, 0406.90.14, 0406.90.16 +44 | +7.5% | 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.15 | in forceAs of: 2026-09-15HTSUS ch.99 subchapter III U.S. note 20; USTR Section 301 lists |
| IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it. | —not in total | 9903.01, 9903.02 | struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| IEEPA fentanyl duty (China, struck down)no longer collected (as of 2026-02-20). Shown because material published before that date still quotes it. | —not in total | 9903.01 | struck downcourt challenge pendingAs of: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs |
| Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it. | —not in total | — | expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| Additional total | about +20% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (040690) can only give the general picture.
- At least one of these duties is being challenged in court. It is being collected today, but that can change.
- The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
- Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
- Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status
US $800 de minimis exemption
Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.
- Threshold:
- US$800
- Suspended:
- 2025-08-29
- Statutory repeal:
- 2027-07-01
Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.
As of: 2026-09-15
- · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
- · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
- · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
- · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
- · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.
Landed-cost estimate
- Duty rate used(0%–25%)
- 10%
- Customs value
- —
- Duty
- —
- Additional duty (Ch.99) (20%)
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 0406.90.63.00 at 10%
As of: 2026 HTS Rev.15
4Requirements
- FD4FDA
Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.
- Confidence:
- chapter-heuristic
CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.
Agencies involved
- U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
- U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
- U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
- USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
- Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
- Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov
As of: 2026-08-27
5Documents
China export documents
- Export goods declaration (出口货物报关单)
- Issued by:
- Consignor or an entrusted customs broker, filed through the Single Window
- When:
- Before the goods are loaded
Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.
Official page - Commercial invoice and packing list
- Issued by:
- Exporter
- When:
- With the declaration
Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued after loading
Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.
Official page - Export licence or dual-use item and technology export licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for controlled or licensed goods
Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.
Official page - Export inspection and quarantine documents
- Issued by:
- Customs
- When:
- Completed before declaration, for goods on the statutory inspection catalogue
Includes sampling, inspection, quarantine treatment and the corresponding certificates.
Official page - Certificate of origin
- Issued by:
- Customs or the China Council for the Promotion of International Trade (CCPIT)
- When:
- When the buyer claims a preferential rate at destination
Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.
Official page - Customs brokerage agreement
- Issued by:
- Exporter and customs broker
- When:
- Before entrusting the broker
Sets out each party's declaration responsibilities and the scope of the authorisation.
Official page - Export VAT refund documents
- Issued by:
- Exporter
- When:
- After the goods are declared for export and payment is received
Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.
Official page - Booking note or shipping order
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the customs supervision area and are loaded.
Official page
United States import documents
- CBP Form 3461, Entry/Immediate Delivery
- Issued by:
- U.S. Customs and Border Protection
- When:
- At or before arrival, filed electronically in ACE
The release document. It may generally be filed up to five days before arrival.
Official page - CBP Form 7501, Entry Summary
- Issued by:
- U.S. Customs and Border Protection
- When:
- Within 10 working days of release
Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.
Official page - Commercial invoice
- Issued by:
- Seller or exporter
- When:
- With the entry
Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Seller or exporter
- When:
- With the entry
Carton-level contents, weights and marks, used during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of the contract of carriage and of the right to take delivery.
Official page - Importer Security Filing (ISF 10+2)
- Issued by:
- Importer or its agent
- When:
- At least 24 hours before the cargo is loaded onto the vessel
Ocean cargo only. It does not apply to air, truck or rail shipments.
Official page - Customs bond, single transaction or continuous
- Issued by:
- Surety licensed by the U.S. Treasury
- When:
- In place before the entry is filed
Required for formal entries and for the new postal informal entry process.
Official page - Free trade agreement claim of origin
- Issued by:
- Exporter, producer or importer
- When:
- Held at the time the claim is made
For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.
Official page - Partner government agency data
- Issued by:
- FDA, USDA, FCC, CPSC, EPA and others
- When:
- With the entry
Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.
Official page
6Procedure
- Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
- Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
- Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
- Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
- Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
- Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
- Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
- Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
- Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
- PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show China export-side steps
- Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
- Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
- DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
- Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
- Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
- Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.
7Difficulty
Broker recommended
Score: 0.73
A signal derived from public data, not advice.
Why this reading
- regime[FDA] FDA food facility registration + prior notice + FSVPForeign food facility must be FDA-registered (biennial renewal); Prior Notice is filed per shipment; the US importer must run an FSVP. Foreign facilities need a US agent.fda.gov2026-09-07
- requirement1 destination import requirement(s) found: Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.fda.gov2026-09-07
- ambiguityClassification is contested — 195 US rulings split across 44 subheadings.rulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07
Components
| Import requirements | 0.42 | Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential. fda.govCBP publishes no complete per-HS PGA flag file, so a chapter/heading heuristic map is used (confidence=chapter-heuristic). customs_v0.sqlite:us_requirements |
|---|---|---|
| Classification ambiguity | 0.91 | US rulings: 195, spread over 44 subheadings rulings.cbp.govUS CROSS: 195 rulings, 77% of them decided on more than one line · 13 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.80 | FDA food facility registration + prior notice + FSVP fda.gov |
China origin-side note: No per-HS China export requirement table is held; CIQ inspection and export licensing must be checked separately.
As of: 2026-09-07
8Cases
Rulings held:Korea 28United States 195Taiwan 1China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
United States rulings (destination)
Showing the 10 most recent of 195 held
- NYThe tariff classification of Dehydrated Cheese Bites from United KingdomDecided line: 0406.90.9500, 0406.90.9700Date: 2026-05-14Reference: N361047
- NYThe tariff classification of Gouda Cheese from GermanyDecided line: 0406.90.1600, 0406.90.1800, 9903.02.19Date: 2025-10-09Reference: N353510
- NYThe tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan CheeseDecided line: 0406.90.4200, 9823.04.01Date: 2025-04-16Reference: N347157
- NYThe tariff classification of Parmesan Style Aged Cheese from EstoniaDecided line: 0406.90.4100, 0406.90.4200Date: 2024-11-07Reference: N343151
- NYThe tariff classification of Organic Feta Cheese from GreeceDecided line: 0406.90.5900Date: 2024-10-31Reference: N343004
Show 5 more
- NYThe tariff classification of Cheeses from EstoniaDecided line: 0406.90.9500, 0406.90.9700Date: 2024-10-31Reference: N343026
- NYThe tariff classification of Fondue Cheese Bakes from United KingdomDecided line: 0406.90.0890, 0406.90.1200Date: 2023-12-08Reference: N336590
- NYThe tariff classification of Hard Cheeses from EstoniaDecided line: 0406.90.9500, 0406.90.9700Date: 2023-09-22Reference: N335003
- NYThe tariff classification of Sveitser Cheese from NorwayDecided line: 0406.90.4600, 0406.90.4800Date: 2023-05-26Reference: N332568
- NYThe tariff classification of Pre-fried Frozen Cheese Sticks from ArgentinaDecided line: 0406.30.2400, 0406.30.2800, 0406.30.7700, 0406.30.7900, 0406.90.9500, 0406.90.9700Date: 2021-07-30Reference: N320340
China rulings (origin)
No public classification-ruling corpus exists for China, so there is nothing to show.
Show rulings from other countries (16)
- KR관세평가분류원Cheese; HIMALAYAN DOG CHEWㅇ 우유를 저온살균 후 소금, 라임 주스, 효소를 첨가하여 응고, 분리, 압축, 절단하여 구운 후 건조시킨 황색계 직사각형의 바(Bar)형상의 치즈 3개를 플라스틱제 봉지에 소매포장한 것(내용량 : 93g) - 용도 : 애완동물(개)용 사료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 0406909000Date: 2021-08-09Reference: CLIP-0072021002906
- KR관세평가분류원Other cheese ; YAKY CHARMS CHEESE ; U.S.A우유를 저온살균 후 소금, 라임 주스, 효소를 첨가하여 응고, 분리, 압축, 절단하여 구운 후 건조시킨 불규칙한 미황색 플레이크상의 치즈를 종이제 봉투에 포장한 것 12개를 박스에 소매포장한 것(내용량 : 21g/ea) -용도: 애완동물(개)용 사료Decided line: 0406909000Date: 2021-07-30Reference: CLIP-0072021002794
- KR관세평가분류원Cheese; FROZEN DO PIZZY SUPERㅇ 살균 우유에 식물성 유지(팜유) 3.30%를 혼합하고 소금, 젖산균 배양액, 렌넷 등을 가하여 응고 시킨 후 숙성한 백색계 블록상의 치즈를 수지제 팩에 소매포장하여 냉동한 것(내용량 : 2.516㎏) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 0406909000Date: 2021-06-24Reference: CLIP-0072021002274
- KR관세평가분류원Other cheese; PROCESSED CREAM CHEESE TRIANGLEㅇ 가공치즈 60.1%를 삼각기둥 모양으로 성형 후 프리더스트 5%, 배터 11%, 빵가루 15%를 표면에 입히고 유탕하여 냉동한 것 - 용도 : 식용(튀김용) ㅇ 시료사진 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 0406909000Date: 2020-10-16Reference: CLIP-0072020004491
- KR관세평가분류원Other cheese; GARLIC & HERB RINGㅇ 가공치즈 60.1%를 링 모양으로 성형 후 프리더스트 5%, 배터 11%, 빵가루 15%를 표면에 입히고 유탕하여 냉동한 것 - 용도 : 식용(튀김용) ㅇ 시료사진 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 0406909000Date: 2020-10-16Reference: CLIP-0072020004490
- KR관세평가분류원Other cheese, ripened; let' cheese classic; HUNGARY○ 살균한 우유에 Lactic bacteria, salt, calcium chloride, microbial rennet을 첨가, 응고, 숙성시킨 치즈를 구워서 만든 울퉁불퉁한 황색계 바둑알 형상(다량의 기공이 있음)을 플라스틱제 팩에 소매포장한 것 (내 용량 50g) - 용도 : 식용 ※ 품목분류는 수출입신...Decided line: 0406909000Date: 2020-10-15Reference: CLIP-0072020004423
- KR관세평가분류원Other cheese, ripened; FONTINA; SNACK KING CHEESE; U.S.A저온 살균한 우유에 효소, 소금 등을 첨가하여 응고시킨 후 숙성한 치즈를 원통형 수지팩에 포장한 것(내용량 : 510g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 0406909000Date: 2018-03-09Reference: CLIP-0072018001321
- KR관세평가분류원Other cheese, ripened; GRANULAR CHEESE살균한 우유에 배양균, 효소, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들어 숙성(약 4개월)한 치즈를 수지팩으로 밀봉하여 지제박스에 포장(내용량 : 20kg) - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음 ㅇ 시료사진Decided line: 0406909000Date: 2017-07-06Reference: CLIP-0072017004188
- TW其他乾酪油漬摩佐羅拉乾酪 / 680gDecided line: 04069000001Date: 2017Reference: 106AA0296
- KR관세평가분류원Cheddar cheese; PIZZA CHESSE; NEWZLNDㅇ우유에 소금, 배양균, 효소 등을 첨가하여 만든 미황색의 블록상(약 28cm x 18cm x 10cm)의 숙성치즈를 수지제 필름에 포장한 것(내용량 약 20 kg) ㅇ용도 : 식용 ㅇ물품사진Decided line: 0406901000Date: 2016-12-29Reference: CLIP-0072016007528
- KR관세평가분류원Other cheese, ripened; MANCHEGO CHEESE; SPAIN- 살균한 양유(Sheep's milk)에 배양균, 렌넷, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들어 숙성한 치즈를 진공팩에 소매포장한 것(내용량 : 약 762g) - 용도: 식용 - 물품사진Decided line: 0406909000Date: 2015-11-27Reference: CLIP-0072015006106
- KR관세평가분류원Other cheese; STUFFED SPUDZ; U.S.A가공치즈 18%, 모차렐라치즈 15%, 감자조각 31.8%, 고추조각 등을 혼합하여 성형한 후 밀가루, 감자가루 등을 표면에 입히고 튀겨 냉동한 것 - 용 도 : 튀겨서 식용Decided line: 0406909000Date: 2014-06-20Reference: CLIP-0072014003179
- KR관세평가분류원Other cheese, ripened; Feta Cheese P.D.O살균한 우유에 배양균, 렌넷, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만들고 숙성한 치즈를 플라스틱 용기에 소매포장한 것(내용량 : 400g) - 용도 : 식용Decided line: 0406909000Date: 2014-02-07Reference: CLIP-0072014000633
- KR관세평가분류원Cheddar cheese; Flagship Handmade Cheese C1307010; U.S.A우유에 소금, 배양균, 효소 등을 첨가하여 만든 미황색계 삼각형(16*16*22.6cm, t=3.5cm)의 블록상 체더치즈를 수지제 필름에 포장한 것(내용량 약 520g) - 용도 : 식용Decided line: 0406901000Date: 2014-01-24Reference: CLIP-0072014000308
- KR관세평가분류원Other cheese; Grilled Cheese; GREECEPasteurized milk에 cheese culture, 효소, 소금 등을 첨가하여 응고시켜 블록상으로 성형한 치즈로 표면에 소량의 mint를 뿌린 것을 비닐에 소매 포장한 것(내용량 : 200g) - 용도 : 식품용Decided line: 0406909000Date: 2013-04-24Reference: CLIP-0072013001639
- KR관세평가분류원Other cheese, ripened; Feta Cheese P.D.O; GREECEPasteurized milk에 cheese culture, 효소, 소금 등을 첨가하여 응고시킨 후 유장을 제거하고 블럭상으로 만든 치즈를 숙성한 것을 플라스틱 용기에 소포장한 것(내용량 : 400g) - 용도 : 식용Decided line: 0406909000Date: 2013-04-23Reference: CLIP-0072013001640
Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue
I am a: Customs broker — Changes which blocks are emphasised