helptariff
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Taiwan → United StatesHS 190590Other articles of heading 19.05Broker recommended

Preparations of cereals, flour, starch or milk; pastrycooks' products › Bread, pastry, cakes, biscuits and other bakers' wares

Other articles of heading 19.05

HS 190590Taiwan → United States

Destination duty
0%–4.5%
Generalcalculator uses 1905.90.90 at 4.5%
Federal VAT / GST
None
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0%–4.5% (General) — calculator uses 1905.90.90 at 4.5% — No preferential agreement with Taiwan — 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 articles of heading 19.05
  • Additional tariffs: about +10% — Section 301 forced-labor duty (Taiwan) (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

  • General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, 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.
  • Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
  • Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
  • The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
  • Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
  • Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther articles of heading 19.05
  • zh_hant其他第１９０５節所屬之貨品
  • zh_hans其他第１９０５节所属之货品

United States tariff lines

LineDescription
1905.90.10Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other
1905.90.10.41Pastries, cakes and similar sweet baked products; puddingsBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Frozen
1905.90.10.49OtherBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Frozen
1905.90.10.50Pastries, cakes and similar sweet baked products; puddingsBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Other
1905.90.10.70BreadBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Other
1905.90.10.75Certified organicBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Other › Other
1905.90.10.85OtherBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery › Other › Other
1905.90.90OtherBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other
1905.90.90.30Corn chips and similar crisp savory snack foodsBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Other
1905.90.90.60Pizza and quicheBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Other
1905.90.90.90OtherBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products › Other › Other
Taiwan export-side line (reference)
  • 19059010003盛裝藥物用之空囊
  • 19059020001米紙
  • 19059030009專供嬰兒或幼童用餅乾
  • 19059040007專供病患用餅乾
  • 19059050004米菓
  • 19059060002船用餅乾
  • 19059070000甜甜圈及薄煎餅或其混合物
  • 19059090006其他第１９０５節所屬之貨品

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

No preferential agreement with Taiwan — the basic / MFN rate applies.

LineDescriptionGeneralSpecialColumn 2
1905.90.10Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryFree—30%
1905.90.10.41Pastries, cakes and similar sweet baked products; puddings———
1905.90.10.49Other———
1905.90.10.50Pastries, cakes and similar sweet baked products; puddings———
1905.90.10.70Bread———
1905.90.10.75Certified organic———
1905.90.10.85Other———
1905.90.90Other4.5%Free20%
1905.90.90.30Corn chips and similar crisp savory snack foods———
1905.90.90.60Pizza and quiche———
1905.90.90.90Other———

Chapter 99 additional duties

about +10%

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.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 10% — 0% + 10%.+10%9903.05.75, 9903.05.76in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
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 total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
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 totalabout +10%

Caveats

  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (190590) 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
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

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%–4.5%)
4.5%
Customs value
—
Duty
—
Additional duty (Ch.99) (10%)
—
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 1905.90.90 at 4.5%

As of: 2026 HTS Rev.15

4Requirements

  • FD4FDA

    Preparations of cereals, flour, bakery products - FDA food (FD4). Potential.

    Confidence:
    chapter-heuristic
    fda.gov

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

Taiwan export documents

  • Export declaration (出口報單)
    Issued by:
    Customs broker or exporter, transmitted through the Single Window
    When:
    Before the goods are loaded

    Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Carton-level contents, weights, dimensions and marks, used during examination.

    Official page
  • Shipping order (S/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the wharf or container terminal and are loaded.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued after loading

    Used for payment, including under a letter of credit, and by the buyer to take delivery.

    Official page
  • Export permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the export regulation column shows a corresponding code

    Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.

    Official page
  • Certificate of origin
    Issued by:
    BSMI, chambers of commerce or industry and other issuing bodies
    When:
    When the buyer claims preference at destination or the rules require it

    Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Exporter
    When:
    Before appointing a customs broker

    Authorises the broker to file the export declaration and handle related formalities.

    Official page
  • Inspection or quarantine certificate
    Issued by:
    BSMI, Animal and Plant Health Inspection Agency
    When:
    For goods on the export inspection list or subject to quarantine

    Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.

    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

  1. 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.
  2. 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.
  3. 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.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. 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.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  1. 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.
  2. 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).
  3. 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.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
  1. Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
  2. Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
  3. File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
  4. Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
  5. Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
  6. Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.

7Difficulty

Broker recommended

Score: 0.71

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: Preparations of cereals, flour, bakery products - FDA food (FD4). Potential.fda.gov2026-09-07
  • ambiguityClassification is contested — 305 US rulings split across 11 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 requirements0.42Preparations of cereals, flour, bakery products - FDA food (FD4). 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 ambiguity0.81US rulings: 305, spread over 11 subheadings rulings.cbp.govUS CROSS: 305 rulings, 26% of them decided on more than one line · 43 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.80FDA food facility registration + prior notice + FSVP fda.gov
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 305United States 305Taiwan 12China —

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 305 held

Show 5 more

Taiwan rulings (origin)

Showing the 10 most recent

Show 5 more
Show rulings from other countries (15)
  • KR관세평가분류원Other bakers' wares; Black crisps ghost pepper original flavourㅇ 건조 감자플레이크 60%, 팜올레인유 27%, 타피오카 전분 3%, 글루탐산나트륨 2%, 합성향료 1.8%, 코코아 분말 1.6%, 설탕, 소금, 과일 및 채소(당근, 히비스커스) 농축액, 유화제(지방산 모노 및 디글리세라이드, 대두 레시틴), 간장 분말, 말토덱스트린, 향신료(고추 추출물, 고춧가루)를 ...Decided line: 1905901090Date: 2026-06-30Reference: CLIP-0072026002818
  • KR관세평가분류원Other biscuits; CARM.ONION HUMM.&PITA CHIPS- 밀가루, 올리브유, 해바라기유, 식염 등을 혼합하여 구운 사각형의 비스킷(Pita, 30g)과 이집트콩, 양파, 참깨페이스트, 해바라기씨유, 정제수, 소금 등을 혼합하여 조제한 페이스트(Hummus, 100g)를 각각 플라스틱 용기에 담은 후 두 플라스틱 용기를 위·아래로 결합시켜 소매포장한 것(내용량 :...Decided line: 1905901040Date: 2026-06-23Reference: CLIP-0072026002679
  • KR관세평가분류원Other biscuits; Tzatziki with Pita Chipsㅇ 밀가루, 올리브 오일, 식염 등을 혼합하여 구운 사각형의 비스킷(30g)과 스트레인드 요거트(살균 우유, 버터, 우유단백, 요거트 컬처), 오이, 해바라기씨유 등을 혼합하여 조제한 페이스트(차지키, 100g)을 각각 플라스틱 용기에 담아 밀봉한 후 두 플라스틱 용기를 위·아래로 결합시켜 소매 포장한 것(내...Decided line: 1905901040Date: 2026-06-19Reference: CLIP-0072026002661
  • KR관세평가분류원Other biscuits; ORIGIN.HUMUS WITH PITA CHIPS밀가루, 올리브유, 해바라기씨유, 천일염 등을 혼합하여 구운 사각형의 비스킷 조각(30g)과 병아리콩, 참깨페이스트, 해바라기씨유, 정제수, 천일염 등을 혼합하여 조제한 페이스트(후무스, 100g)을 각각 플라스틱 용기에 담아 밀봉한 후 두 플라스틱 용기를 위·아래로 결합시켜 소매 포장한 것(내용량 : 130...Decided line: 1905901040Date: 2026-06-19Reference: CLIP-0072026002660
  • KR관세평가분류원Bakers' wares of rice; Glutinous Rice Crosp Cake; 12∼13g; CN;찹쌀 68%에 옥수수 전분, 소금을 혼합하여 판 형상으로 성형 후 유탕처리한 것을 소매포장한 것 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 1905901050Date: 2026-04-06Reference: CLIP-0072026001413
  • KR관세평가분류원Bakers' wares of rice; Frying Pan찹쌀(약 75%), 옥수수 전분, 소금을 혼합하여 판 형상으로 성형한 후 유탕처리한 후 구워낸 것 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 1905901050Date: 2026-03-30Reference: CLIP-0072026001377
  • KR관세평가분류원Bakers' wares of rice; 달달룽지찹쌀(67.9%), 전분을 혼합하여 사각 판상으로 성형하고 유탕처리, 조미(설탕, 소금) 후 구운 것을 소매포장한 것(내용량 192g) - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901050Date: 2026-01-19Reference: CLIP-0072026000269
  • KR관세평가분류원Bakers' wares; OIT 500 SWEET- 옥수수 그릿츠 주성분(65%)에 맥아당, 팜유 등을 혼합하여 압출 성형한 후 유탕처리 및 소고기맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005414
  • KR관세평가분류원Bakers' wares; OIT 500 CRISPY- 밀가루 주성분(43.1%)에 옥수수 전분, 카사바 전분, 찹쌀 분말, 쌀가루, 설탕, 팜유 등으로 혼합·반죽하여 압출성형 및 유탕처리한 후 옥수수맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 ...Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005416
  • KR관세평가분류원Bakers' wares; OIT 500 SPICY- 밀가루 주성분(33.2%)에 쌀가루, 옥수수 가루, 옥수수 전분, 감자 전분, 설탕, 팜유 등으로 혼합·반죽하여 압출성형 및 유탕처리한 후 매운맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 따...Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005411
  • KR관세평가분류원Bakers' ware; PEANUTS WITH COCONUTo 밀가루, 설탕, 코코넛주스, 소금 등으로 조제된 반죽으로 땅콩(55%)을 완전히 도포하여 코코넛 오일에 튀긴 황색계의 불규칙한 타원형상의 과자를 수지제 봉지에 소매포장한 것(내용량: 60∼200g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901090Date: 2025-12-02Reference: CLIP-0072025005234
  • KR관세평가분류원Crackers; BLACK TRUFFLE JAMON SODA CRACKER밀가루 66.87%, 팜유, 블랙트러플햄 혼합 조미료(설탕, 표고버섯 분말, 효모추출물, 마늘, 햄분말, 소금, 블랙트러플분말 등) 3% 등을 혼합, 성형하여 구운 직사각형 형상의 크래커를 소매포장한 것[내용량 294g(21g x 14)] - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될...Decided line: 1905901040Date: 2025-11-13Reference: CLIP-0072025004980
  • KR관세평가분류원Bakers'wares of rice; LIAO HUA(ORIGINAL FLAVOR)찹쌀 가루(47%) 주성분에 토란분말 5%, 설탕 9% 로 혼합된 반죽을 막대 형상으로 성형하여 유탕처리한 후, 당액을 코팅한 쌀과자 - 용도 : 쌀과자 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901050Date: 2025-11-05Reference: CLIP-0072025004839
  • KR관세평가분류원Baker's ware; FairPrice Garlic Flavoured Cashews Nutsㅇ 캐슈넛(56%)을 밀가루(17.5%), 설탕(7.3%), 옥수수 전분(6.5%) 등으로 조제된 반죽으로 완전히 도포하여 식물유에 튀기고 구운 후 소금, 마늘시즈닝 등으로 조미한 황색계의 불규칙한 타원형상의 과자를 수지제 봉지에 소매포장한 것(내용량: 100g) - 용도 : 식용 ※ 품목분류는 수출입신고 당...Decided line: 1905901090Date: 2025-11-04Reference: CLIP-0072025004821
  • KR관세평가분류원Bakers' wares of rice; NISHOKU MONAKAㅇ 찹쌀 가루 등을 반죽, 성형하여 얇게 구운 2장의 쌀과자 껍질 내부에 ① 팥, 설탕 등으로 조제된 갈색계 페이스트로 속을 채운 직사각형 판상의 베이커리 제품과, ② 강낭콩, 설탕 등으로 조제된 미황색계 페이스트로 속을 채운 원판 형상의 베이커리 제품을 개별 포장한 후 좌우로 분리된 플라스틱제 트레이에 올려...Decided line: 1905901050Date: 2025-08-28Reference: CLIP-0072025003792

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) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)

I am a: Customs broker — Changes which blocks are emphasised