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Taiwan → United StatesHS 200899gingers, otherwise prepared or preservedBroker recommended

Preparations of vegetables, fruit, nuts or other parts of plants › otherwise prepared or preserved

gingers, otherwise prepared or preserved

HS 200899Taiwan → United States

Destination duty
0%–22.4%
Generalcalculator uses 2008.99.60.00 at 11.2%
Federal VAT / GST
None
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0%–22.4% (General) — calculator uses 2008.99.60.00 at 11.2% — 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: gingers, otherwise prepared or preserved
  • Additional tariffs: about +6.6% — 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
  • engingers, otherwise prepared or preserved
  • zh_hant其他方式調製或保藏之薑
  • zh_hans其他方式调制或保藏之姜

United States tariff lines

LineDescription
2008.99.05.00ApplesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.10AvocadosFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.10.10Certified organicFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Avocados
2008.99.10.90OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Avocados
2008.99.13.00PulpFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Bananas
2008.99.15.00OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Bananas
2008.99.18BlueberriesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries
2008.99.18.10Wild blueberries, cannedFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries › Blueberries
2008.99.18.90OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries › Blueberries
2008.99.21OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries
2008.99.21.20Red RaspberriesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries › Other
2008.99.21.40OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Berries › Other
2008.99.23.00Cashew apples, mameyes colorados, sapodillas, soursops and sweetsopsFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.25.00DatesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.28.00FigsFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.29.00GrapesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.30.00GuavasFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.35.00Lychees and longansFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.40.00MangoesFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.45.00PulpFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Papayas
2008.99.50.00OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Papayas
2008.99.60.00Plums (including prune plums and sloes)Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.61.00SoybeansFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.63.00Sweet gingerFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.65.00Cassava (manioc)Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other
2008.99.70.00FrozenFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Chinese water chestnuts
2008.99.71OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Chinese water chestnuts
2008.99.71.10SlicedFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Chinese water chestnuts › Other
2008.99.71.20WholeFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Chinese water chestnuts › Other
2008.99.80.00PulpFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other
2008.99.91OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other
2008.99.91.10Bean cake, bean stick, miso and similar productsFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other › Other
2008.99.91.50Certified organicFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other › Other › Seaweed
2008.99.91.55OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other › Other › Seaweed
2008.99.91.95OtherFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included › Other, including mixtures other than those of subheading 2008.19 › Other › Other › Other
Taiwan export-side line (reference)
  • 20089910106其他方式調製或保藏之荔枝罐頭
  • 20089910909其他方式調製或保藏之荔枝
  • 20089920104其他方式調製或保藏之龍眼罐頭
  • 20089920907其他方式調製或保藏之龍眼
  • 20089930102其他方式調製或保藏之芒果罐頭
  • 20089930905其他方式調製或保藏之芒果
  • 20089940002其他方式調製或保藏之酪梨
  • 20089950009經烘烤或調味之乾海苔及紫菜
  • 20089960007大豆調製品
  • 20089991108未列名經其他方式調製或保藏之果實及其他植物可食部分罐頭
  • 20089991206經鹽漬或其他方式調製或保藏之梅（日本杏），不論是否加糖或含其他甜味料者
  • 20089991304其他方式調製或保藏之薑
  • 20089991901未列名經其他方式調製或保藏之果實及植物其他可食之部分，不論是否加糖或含其他甜味料
  • 20089992107供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分罐頭，不論是否加糖或其他甜味料或酒者
  • 20089992900供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分，不論是否加糖或其他甜味料或酒者
  • 20089993008味噌

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
2008.99.05.00Apples0.9¢/kgFree5.5¢/kg
2008.99.10Avocados10.6¢/kgFree33¢/kg
2008.99.10.10Certified organic———
2008.99.10.90Other———
2008.99.13.00Pulp3.4%Free35%
2008.99.15.00Other0.8%Free35%
2008.99.18Blueberries2.2%Free35%
2008.99.18.10Wild blueberries, canned———
2008.99.18.90Other———
2008.99.21Other4.5%Free35%
2008.99.21.20Red Raspberries———
2008.99.21.40Other———
2008.99.23.00Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops1.3%Free35%
2008.99.25.00Dates22.4%Free35%
2008.99.28.00Figs9.6%Free40%
2008.99.29.00Grapes7%Free35%
2008.99.30.00GuavasFree—35%
2008.99.35.00Lychees and longans7%Free35%
2008.99.40.00Mangoes1.5¢/kgFree33¢/kg
2008.99.45.00Pulp14%Free35%
2008.99.50.00Other1.8%Free35%
2008.99.60.00Plums (including prune plums and sloes)11.2%Free35%
2008.99.61.00Soybeans3.8%Free35%
2008.99.63.00Sweet ginger4.4%Free35%
2008.99.65.00Cassava (manioc)7.9%Free35%
2008.99.70.00Frozen11.2%Free35%
2008.99.71OtherFree—35%
2008.99.71.10Sliced———
2008.99.71.20Whole———
2008.99.80.00Pulp9.6%Free35%
2008.99.91Other6%Free35%
2008.99.91.10Bean cake, bean stick, miso and similar products———
2008.99.91.50Certified organic———
2008.99.91.55Other———
2008.99.91.95Other———

Chapter 99 additional duties

about +6.6%

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% — 3.4% + 6.6%.+6.6%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 +6.6%

Caveats

  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (200899) 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%–22.4%)
11.2%
Customs value
—
Duty
—
Additional duty (Ch.99) (6.6%)
—
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 2008.99.60.00 at 11.2%

As of: 2026 HTS Rev.15

4Requirements

  • FD4FDA

    Preparations of vegetables, fruit, nuts - 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: 0.72

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 vegetables, fruit, nuts - FDA food (FD4). Potential.fda.gov2026-09-07
  • ambiguityClassification is contested — 217 US rulings split across 37 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 vegetables, fruit, nuts - 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 ambiguity0.87US rulings: 217, spread over 37 subheadings rulings.cbp.govUS CROSS: 217 rulings, 49% of them decided on more than one line · 55 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 377United States 217Taiwan 32China —

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 217 held

Show 5 more

Taiwan rulings (origin)

Showing the 10 most recent of 32 held

Show 5 more
Show rulings from other countries (15)
  • KR관세평가분류원Sweet Potato, cooked, dried and powdered; Steamed Sweet Potato Powderㅇ 껍질을 제거하고 증숙한 고구마를 절단하여 건조한 갈색계 분말상(전분입자의 모양이 중심부까지 완전히 파괴되고 결정구조가 비결정질로 변형된 것) [※ 관세율표 제20류 국내주 제1호 규정의 요건을 모두 충족] - 용도 : 식품제조용 원료 ※ 분석결과는 제시된 자료 및 시료에 한함 ※ 품목분류는 수출입신고 당시...Decided line: 2008999000Date: 2026-05-27Reference: CLIP-0072026002281
  • KR관세평가분류원Prepared edible seaweeds; 고항데스요; gohandesuyoㅇ 파래 35.5%, 간장 34%, 물엿, 설탕혼합포도당과당액상, 해산물추출물, 조미료(아미노산 등), 안정제(타마린드), 캐러멜색소, 한천을 혼합하여 자숙, 살균, 냉각한 것을 유리병에 소매포장한 것(내용량 : 180g) - 용도 : 식용(직접 섭취, 다양한 요리에 활용) ※ 품목분류는 수출입신고 당시의 물...Decided line: 2008995090Date: 2026-05-11Reference: CLIP-0072026002026
  • KR관세평가분류원Lotus root preparation; SALTED LOTUS ROOTS껍질을 제거한 연근을 슬라이스(두께 약 5~6mm)하여 열처리한 후 정제수, 정제소금, 구연산, 비타민C, 보존료 등으로 조제된 용액에 침적하여 수지제 봉지에 소매포장하고 살균처리한 것(내용량: 1kg) - 용도 : 식용(볶음, 조리, 튀김, 샐러드 등에 사용) ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2008999000Date: 2026-04-27Reference: CLIP-0072026001827
  • KR관세평가분류원Sweet potato, cooked and dried; Pet foodㅇ 고구마를 직육면체 형상으로 절단한 후 구운 것 (* 관세율표 제20류의 국내주 제1호의 요건을 모두 충족) - 용도 : 사료용(애완견 간식) ※ 분석결과는 제시된 자료 및 시료에 한함 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2026-03-25Reference: CLIP-0072026001335
  • KR관세평가분류원Apple preparation; 사과 앙금ㅇ 분쇄한 사과 43.11%, 말린 사과 알갱이 8.5%, 말티톨액 15.25%, 맥아당시럽 12.35%, 설탕 8.35%, 트레할로스 6.25%, 버터 5.2%, 사과주스 농축액 0.415%, 아세틸화 디아밀로이드, 히드록시프로필메틸셀룰로오스, 펙틴, 에리토브산나트륨, 소금, 잔탄검, 로커스트콩검, 젤란검,...Decided line: 2008992000Date: 2026-03-19Reference: CLIP-0072026001249
  • KR관세평가분류원SWEET POTATO PREPARATION; FROZEN STEAMED SWEET POTATO; Mashed sweet potato껍질을 제거한 고구마를 삶은 후 분쇄하고 살균하여 냉동한 덩어리상 ※ 관세율표 제20류 국내주 제1호 규정의 요건을 모두 충족함 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2008999000Date: 2026-03-12Reference: CLIP-0072026001082
  • KR관세평가분류원FROZEN GINGER WITH SUGARㅇ 물품개요 - 원상의 생강을 끓는 물에 담가 세척하고 절단하여 설탕 시럽(끓는 물에 설탕을 녹여 만든 시럽을 용기 3개에 담은 후 순차적으로 침적)에 침적한 후 잔류 시럽을 배출한 생강 채 50%에 설탕 50%를 넣어 포장하여 냉동한 것 - 용도 : 식용(생강차 제조용) - 분석결과 ▪시료 : 수분 약 36...Decided line: 2008999000Date: 2026-03-05Reference: CLIP-0072026000750
  • KR관세평가분류원Water chestnut preparations; WATER CHESTNUT POPPING BOBA- 조리한 조각상의 중국 마름(Eleocharis dulcis)을 변성전분, 젖산칼슘, 복합증점제, 사탕수수농축액 등으로 코팅하여 둥글게 성형한 후 가열 처리한 반투명 구형상의 알갱이를 정제수, 설탕, 향료로 구성된 액상에 침적하여 캔에 소매 포장한 것(내용량: 850g) ※ 중국 마름 내부의 전분입자의 모양...Decided line: 2008999000Date: 2026-02-26Reference: CLIP-0072026000898
  • KR관세평가분류원Corn preparations; SALTED CRUSHED FRIED GIANT CORN낱알상의 옥수수를 삶은 후 파쇄하여 식물유에 유탕처리하고 소금 등으로 조미한 것 - 용도 : 스낵 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-10-21Reference: CLIP-0072025004596
  • KR관세평가분류원Corn preparations; SALTED CRUNCHY GIANT CORNㅇ 낱알상의 옥수수를 삶은 후 식물유에 유탕처리하고 소금, 로즈마리 추출물로 조미한 것 - 용도 : 스낵 제조용Decided line: 2008999000Date: 2025-08-18Reference: CLIP-0072025003550
  • KR관세평가분류원Corn preparations; UNSALTED CRUNCHY GIANT CORNㅇ 낱알상의 옥수수를 삶은 후 식물유에 유탕처리하고 로즈마리 추출물로 조미한 것 - 용도 : 스낵 제조용Decided line: 2008999000Date: 2025-08-18Reference: CLIP-0072025003551
  • KR관세평가분류원Acai berry preparation; PASTEURIZED ACIDFIED 12% ACAI - IQFo 아사이 베리에 물을 첨가하여 분쇄 및 살균한 자주색계 페이스트를 몰드에 넣어 성형한 후 냉동한 것 - 용도 : 식품 원료(주스, 비타민, 스무디, 디저트 또는 요리에 사용) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-28Reference: CLIP-0072025002258
  • KR관세평가분류원Orange peel preserved by osmotic dehydration; ORANGE PEEL BS DICED 4.8MMㅇ 오렌지 과피를 열탕처리한 후 설탕, 콘시럽, 구연산이 포함된 당시럽에 침지하여 삼투 탈수방식으로 보존처리하고 다이스상으로 절단한 것을 수지제 봉지에 소매포장한 것 - 용도 : 식품 가공용 원료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-15Reference: CLIP-0072025001943
  • KR관세평가분류원Steamed and Roasted sweet potato, frozen; Frozen Baked Sweet Potato Whole Tuber With Skin껍질을 제거하지 않은 절단된 고구마를 찐 후 구워 냉동한 것 [분석결과는 제시된 시료에 한함] ※관세율표 제20류의 국내주 제1호 규정의 요건을 모두 충족 - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-12Reference: CLIP-0072025001900
  • KR관세평가분류원Mango Preserved by osmotic dehydration; 베러피스 스윗 건조 망고ㅇ 절단한 망고를 당 시럽에 침지하여 삼투 탈수방식으로 보존처리하고 건조한 것 - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-02-26Reference: CLIP-0072025000857

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: Forwarder — Changes which blocks are emphasised