Miscellaneous edible preparations › Food preparations not elsewhere specified or included
Other food preparations, n. e. s.
HS 210690United States → China
1Overview
- Destination duty: 0% (Provisional, 21069090) — No preferential agreement with United States — the basic / MFN rate applies.
- VAT (增值税): 13% (9% for listed goods)
- This code covers: Other food preparations, n. e. s.
- Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration and filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general-trade rules differ.customs.gov.cn
Key points
- Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
- Import VAT is 13% as standard under art. 10 of the VAT Law (in force 2026-01-01), with 9% for listed goods such as agricultural products, edible vegetable oils, edible salt, books, feed and chemical fertiliser. Consumption tax applies to listed goods, with high-end cosmetics at 15%.
- The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
- Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
- Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
- The CCC catalogue is currently organised in 17 product categories (per the CNCA 2026 compilation of implementation rules); the last officially announced count was 16 categories / 96 products (SAMR Announcement 2023 No. 36), since expanded by later announcements (e-bike batteries and chargers, gas-appliance hoses, EV supply equipment from 2026-08-01, among others). Check the CNCA catalogue for your product.
Key points on the origin side
- No export duty and no export VAT refund, because the United States has no VAT.
- EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
- Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
- Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
- Export records are generally kept for five years from the date of export under 15 CFR 30.10.
As of: 2026-01-01 · Guidance as of: 2026-09
2Classification
HS6 names
- ko기타
- enOther food preparations, n. e. s.
- zh_hant其他未列名食物調製品
- zh_hans其他未列名食物调制品
China tariff lines
| Line | Description |
|---|---|
| 21069010 | ---制造碳酸饮料的浓缩物 |
| 21069020 | ---制造饮料用的复合酒精制品 |
| 21069030 | ---蜂王浆制剂 |
| 21069040 | ---椰浆 |
| 21069050 | ---海豹油胶囊 |
| 21069061 | ----含香料或着色剂的甘蔗糖或甜菜糖水溶液 |
| 21069062 | ----蔗糖含量超过50%的甘蔗糖、甜菜糖与其他食品原料的简单固体混合物 |
| 21069090 | 非乳基特殊医学用途婴儿配方食品、非乳基特殊医学用途配方食品 |
United States export-side line (reference)
- 2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.09.00Other
- 2106.90.12.00Containing not over 20 percent of alcohol by weight
- 2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight
- 2106.90.18.00Containing over 50 percent of alcohol by weight
- 2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.26.00Other
- 2106.90.28.00Other
- 2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
- 2106.90.36.00Other
- 2106.90.38.00Other
- 2106.90.39.00Artificially sweetened cough drops
- 2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions
- 2106.90.46.00Other
- 2106.90.48.00Orange juice
- 2106.90.52.00Juice of any single fruit or vegetable
- 2106.90.54.00Mixtures of juices
- 2106.90.58Of gelatin
- 2106.90.58.30Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.50Other
- 2106.90.58.70Containing sugar derived from sugar cane or sugar beets
- 2106.90.58.90Other
- 2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.66.00Other
- 2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.72.00Other
- 2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.76.00Other
- 2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.80.00Other
- 2106.90.82.00Other
- 2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.87.00Other
- 2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
- 2106.90.91.00Other
- 2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
- 2106.90.94.00Other
- 2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
- 2106.90.97.00Other
- 2106.90.99Other
- 2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharin
- 2106.90.99.72Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.73Other
- 2106.90.99.75Non-dairy coffee whiteners
- 2106.90.99.80Other cream or milk substitutes
- 2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar
- 2106.90.99.87Herbal teas and herbal infusions comprising mixed herbs
- 2106.90.99.88Flavored honey
- 2106.90.99.90Canned
- 2106.90.99.91Frozen
- 2106.90.99.92Containing sugar derived from sugar cane and/or sugar beets
- 2106.90.99.93Certified organic
- 2106.90.99.94Other
As of: 2026-01-01
3Duty & tax
No preferential agreement with United States — the basic / MFN rate applies.
| Line | Description | MFN | General | Provisional |
|---|---|---|---|---|
| 21069010 | ---制造碳酸饮料的浓缩物 | 12% | 100% | — |
| 21069020 | ---制造饮料用的复合酒精制品 | 12% | 180% | — |
| 21069030 | ---蜂王浆制剂 | 3% | 80% | — |
| 21069040 | ---椰浆 | 10% | 90% | — |
| 21069050 | ---海豹油胶囊 | 5% | 90% | — |
| 21069061 | ----含香料或着色剂的甘蔗糖或甜菜糖水溶液 | 20% | 90% | — |
| 21069062 | ----蔗糖含量超过50%的甘蔗糖、甜菜糖与其他食品原料的简单固体混合物 | 20% | 90% | — |
| 21069090 | 非乳基特殊医学用途婴儿配方食品、非乳基特殊医学用途配方食品 | 12% | 90% | 0% |
Destination costs beyond the duty (internal taxes and fees)
about +13% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As of · source |
|---|---|---|---|
| Value-added tax (增值稅)13% of (customs value (CIF) + duty). | 13% | 中华人民共和国增值税法 第10条(税率) · 第14条(进口货物计税价格) | As of: 2026-01-01中华人民共和国增值税法(2026-01-01 施行) |
Caveats
- Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
- A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
- De minimis: Inbound-articles regime: tax of RMB 50 or less is not collected.
- Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis
Inbound-articles regime: tax of RMB 50 or less is not collected
General-trade imports have no value-based de minimis. Only within the inbound-articles (行郵) regime is the tax waived where the computed amount is RMB 50 or less (in force 2024-12-01). That regime covers baggage and posted or courier articles with a total value of RMB 2,000 or less, or a single indivisible article above it; cross-border e-commerce retail imports are expressly excluded from it.
· Does not apply to general-trade imports declared in the ordinary way.
- Threshold:
- 50 CNY
- Legal basis:
- 进境物品关税、增值税、消费税征收办法 第13条 (税委会公告 2024年第11号)
Other clearance routes (3)
- Cross-border e-commerce retail import (1210 / 9610) comprehensive taxeffective rate about 9.1%duty 0%
Within the limits, customs duty is 0% and VAT and consumption tax are collected at 70% of the statutory amount. For a good with no consumption tax the effective comprehensive rate is 13% × 70% = 9.1%. The base is the actual transaction price (goods + freight + insurance). A single indivisible item over the per-transaction limit but within the annual limit is taxed in full at general-trade rates; beyond the annual limit the shipment is handled as general trade.
- Applies when:
- Retail import to an individual consumer through a cross-border e-commerce platform, within the RMB 5,000 per transaction and RMB 26,000 annual limits
- Limits:
- 5000 CNY/transaction · 26000 CNY/year
- Inbound-articles composite rate (formerly 行郵稅) 13% / 20% / 50%
Under the 2024-12-01 《進境物品關稅、增值稅、消費稅徵收辦法》 duty, VAT and consumption tax are levied together at a composite rate in three bands — 13%, 20% and 50% — with the article-level rate read from GACC's 《進境物品分類表》. Tax of RMB 50 or less is not collected. Traveller allowances are RMB 5,000 for residents and RMB 2,000 for non-residents on articles to be left in China.
- Applies when:
- Personal baggage, postal and courier articles outside the cross-border e-commerce channel, with a total value of RMB 2,000 or less (or a single indivisible article above it)
- Limits:
- 2000 CNY/shipment · 50 CNY/shipment
- General trade (duty + VAT + consumption tax)
The route the tariff table above and this calculator assume by default. Under 關稅法 §10 the duty rate is one of MFN, agreement (Korea–China FTA, RCEP, ECFA-type measures), preferential or general, with separate tariff-quota rates and annually published provisional rates.
- Applies when:
- Commercial cargo entered on an ordinary import declaration (the default)
Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. Consumption tax falls only on the items in the consumption-tax schedule, and some of them (such as 高档化妆品) are defined by price rather than by HS code. Verify with Customs or a registered 報關企業.
As of: 2026-09-09
- · VAT = (customs value + duty + consumption tax) × rate. Under art. 10 of the Value-Added Tax Law (in force 2026-01-01, replacing the former Provisional Regulations) the standard rate is 13%, with 9% for agricultural products, edible vegetable oils and edible salt, utilities such as water, heating and gas, books, newspapers, magazines, audio-visual products and electronic publications, and feed, fertiliser, pesticides, agricultural machinery and agricultural film. The base for imported goods is set by art. 14 of the same Law.
- · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
- · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
- · Personal accompanied and posted articles outside the cross-border e-commerce channel are levied under the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (Tariff Commission Announcement 2024 No. 11, in force 2024-12-01), which combines duty, VAT and consumption tax into a single composite rate. The composite rate has three bands — 13%, 20% and 50% — and the rate for a given article is read from the GACC Classification Table of Inbound Articles.
- · Under art. 10 of the Tariff Law, duty rates are MFN, agreement (China–Korea FTA, RCEP, ECFA-related measures), preferential and general, with a tariff-quota rate for goods under quota management and provisional rates published annually for defined periods.
Landed-cost estimate
- Duty rate used
- 0%
- Customs value
- —
- Duty
- —
- Value-added tax (增值稅)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-01-01
4Requirements
No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.
- GACC 248 + 保健食品注册/备案 (if health-function claim)
As ordinary food it follows the Decree 248 route; claiming a health function requires SAMR registration or filing (the "blue hat" mark), which takes one to three years and is expensive.
- Agency:
- GACC/SAMR
Agencies involved
- General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
- China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
- Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
- State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
- National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
- State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn
As of: 2020-04-22 (reference)
5Documents
United States export documents
- Commercial invoice
- Issued by:
- Exporter
- When:
- With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the shipment
Carton-level contents, weights, dimensions and marks.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page - Electronic Export Information (EEI) and ITN
- Issued by:
- Exporter or authorised agent, filed in AESDirect within ACE
- When:
- Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page - Shipper's Letter of Instruction (SLI)
- Issued by:
- Exporter
- When:
- When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page - Export licence
- Issued by:
- Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
- When:
- Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page - Certification of origin for a free trade agreement
- Issued by:
- Exporter or producer
- When:
- Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page - Certificate of Free Sale or FDA export certificate
- Issued by:
- U.S. Food and Drug Administration or a state authority
- When:
- When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page - Power of attorney to the forwarder
- Issued by:
- Exporter
- When:
- Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
Official page
China import documents
- Import goods declaration (进口货物报关单)
- Issued by:
- Consignee or an entrusted customs broker, filed through the Single Window
- When:
- Within 14 days of the day the conveyance declares entry
The deadline is set by art. 24 of the Customs Law and art. 7 of the Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01); a late declaration fee applies after it. Filing through a registered customs broker is common.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Reconciled against the manifest and used to take delivery.
Official page - Certificate or declaration of origin
- Issued by:
- Issuing body in the place of export, or an approved exporter
- When:
- When claiming an agreement rate
Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.
Official page - Import licence or automatic import licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for goods under licence management
Whether one is needed is read from the regulatory conditions attached to the commodity code.
Official page - Inspection and quarantine documents
- Issued by:
- Customs (formerly the entry-exit inspection and quarantine authority)
- When:
- With or before the declaration
Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.
Official page - CCC certificate
- Issued by:
- Designated certification bodies under SAMR and CNCA
- When:
- Before declaration, for products in the CCC catalogue
Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.
Official page - Overseas manufacturer registration number and product registration or filing
- Issued by:
- GACC (CIFER) and NMPA
- When:
- Completed before the goods are shipped
Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.
Official page
6Procedure
- Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
- Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
- DeclarationThe consignee, or the customs broker it appoints, files the import declaration through the Single Window within 14 days of the day the conveyance declares entry (Customs Law art. 24; GACC Decree 277 art. 7). A late declaration fee applies after that.
- Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
- PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
- Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
- Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
- Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
- DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
- Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
- ReleaseCollect the goods from the supervision area after release.
- Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
- Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
- Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
- Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
- Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
- Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
- AllowanceUnder art. 11 of the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles, resident travellers are released free of tax on personal-use articles acquired abroad up to a total of RMB 5,000, and non-resident travellers on articles they intend to leave in China up to RMB 2,000. Frequent travellers — those entering more than once in 15 days — and travellers under 18 are released free of tax only on what the journey requires. Tobacco products and alcoholic drinks are exempt only within the quantities in the Duty-Free Quantity Table for Inbound Baggage annexed to the same Measures.
- Above the allowanceOnly the excess over the allowance is taxed, except that a single indivisible article is taxed on its full value. For articles a person receives by post or express outside that channel, no tax is collected where the amount due is RMB 50 or less; the composite rate applies to consignments of RMB 2,000 or less in total, or to a single indivisible article worth more than RMB 2,000.
- Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show United States export-side steps
- Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
- Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
- File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
- Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
- Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Score: 0.90
A signal derived from public data, not advice.
Why this reading
- regime[GACC/SAMR] GACC 248 + 保健食品注册/备案 (if health-function claim)As ordinary food it follows the Decree 248 route; claiming a health function requires SAMR registration or filing (the "blue hat" mark), which takes one to three years and is expensive.customs.gov.cn2026-09-07
- ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07
Components
| Import requirements | No data | China publishes no per-HS import-requirement table beyond CCC, so the requirement component cannot be computed (its weight is redistributed). See the regulatory-regime table. customs_v0.sqlite:certifications (CCC only) |
|---|---|---|
| Classification ambiguity | 0.69 | US CROSS: 1838 rulings, 38% of them decided on more than one line · 185 other HS6 codes examined in the same cases rulings.cbp.govNo CN ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.govNo Chinese ruling corpus is held, so this is entirely a proxy. |
| Regulatory regime | 1.00 | GACC 248 + 保健食品注册/备案 (if health-function claim) customs.gov.cn |
As of: 2026-09-07
8Cases
Rulings held:Korea 1705United States 1838Taiwan 228China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
China rulings (destination)
No public classification-ruling corpus exists for China, so there is nothing to show.
United States rulings (origin)
Showing the 10 most recent of 1838 held
- NYThe tariff classification of Dairy-Free Yogurt Alternatives from CanadaDecided line: 2106.90.9997Date: 2026-06-30Reference: N362430
- NYThe tariff classification of an imitation meat product from the United KingdomDecided line: 2106.90.9995Date: 2026-06-11Reference: N361593
- NYThe tariff classification of imitation meat products from the United KingdomDecided line: 2106.90.9995Date: 2026-05-20Reference: N361152
- NYThe tariff classification of imitation meat products from the United KingdomDecided line: 2106.90.9995Date: 2026-05-14Reference: N360739
- NYThe tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of three gelatin and sugar blendsDecided line: 2106.90.5870, 2106.90.5890Date: 2026-04-15Reference: N359839
Show 5 more
- NYThe tariff classification, country of origin, marking and status under the United States-Australia Free Trade Agreement (UAFTA) of a dietary supplementDecided line: 2106.90.9998Date: 2026-04-09Reference: N359777
- NYThe tariff classification of coconut cream and coconut milk from ThailandDecided line: 2106.90.9980Date: 2026-03-23Reference: N359241
- NYThe tariff classification of “Korean Red Ginseng Tea Gold” from South KoreaDecided line: 2106.90.9987Date: 2026-03-05Reference: N358493
- NYThe tariff classification of juice products from the United KingdomDecided line: 2106.90.9998Date: 2026-03-03Reference: N358809
- NYThe tariff classification of coconut cream and papaya preparations from the Dominican Republic.Decided line: 2008.99.4500, 2106.90.9990Date: 2026-02-27Reference: N358388
Show rulings from other countries (20)
- KR관세평가분류원Base for beverage, non-alcoholic; 산돌배발효액돌배나무열매 60%, 설탕 40%을 혼합하여 발효, 살균, 여과한 갈색계 액상을 플라스틱병에 소매포장한 것(내용량: 500g) - 용도 : 물에 희석하여 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106901090Date: 2026-06-23Reference: CLIP-0072026002698
- KR관세평가분류원Preparations of royal jelly and honey; BAEKDUSAN NATURAL ROYAL JELLY HONEY S벌꿀 94%에 로열젤리 6%를 첨가하여 균질하게 혼합한 갈색계 점조액상[제시자료: 하이드록시 데센산(10-HDA) 0.08%이상] - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106909091Date: 2026-06-16Reference: CLIP-0072026002554
- KR관세평가분류원Food preparation ; Soup base powder소금 27.8%, 설탕 17%, 조미분(MSG, 소금, 전분, 설탕, 덱스트린, 효모추출물) 17%, 포도당 17%, MSG 15%, 크리머(포도당시럽, 수소 첨가한 식물유 등) 3%, Disodium 5'-Ribonucleotide 2%, 효모추출물, 에틸말톨, 실리카를 혼합‧조제한 미황색 분말상 - 용도:...Decided line: 2106909099Date: 2026-06-10Reference: CLIP-0072026002481
- KR관세평가분류원Food preparations; Stabisol HYv1ㅇ Gelatine 54%, Acetylated distarch adipate 30%, Mono and diglycerides of fatty acids 16%를 혼합‧조제한 백색계 분말상 - 용도 : 발효유 증점제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106909099Date: 2026-06-10Reference: CLIP-0072026002440
- KR관세평가분류원Food preparations; JILA Spearmint Tinsㅇ Sorbitol 97.5%, Natural flavourings(Spearmint oil) 1%, Steviol Glycoside, Magnesium Stearate, Copper Chlorophyll로 혼합·조제한 원형의 타블렛상을 직사각형 철제 용기에 소매포장한 것(내용량 : 34g) - 용도 : 식용...Decided line: 2106909099Date: 2026-05-27Reference: CLIP-0072026002282
- KR관세평가분류원Food preparations; Stabisol HYv2Gelatine 54%, Acetylated distarch adipate 30%, Mono and diglycerides of fatty acids 16%를 혼합, 조제한 백색계 분말 - 용도 : 발효유 증점제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음 사진 :Decided line: 2106909099Date: 2026-05-13Reference: CLIP-0072026002099
- KR관세평가분류원Food preparations; GLOW BALAN C - glutathione비타민C 혼합제제 25%, L-시스틴 12.5%, L-글루타치온 효모추출물 7.5%, 에리스리톨(감미료), 구연산, 자몽향분말, 히비스커스추출분말, 효소처리스테비아 등으로 혼합·조제된 연홍색 분말상을 스틱형 수지제 파우치에 충전하여 소포장 후 지제상자에 소매포장한 것(내용량 : 4g×30포) - 용도 : 식용...Decided line: 2106909099Date: 2026-02-23Reference: CLIP-0072026000818
- KR관세평가분류원Food preparations; SLEEMOOD - melatonin타트체리추출분말 31.25%, 세인트존스워트추출분말 6.25%, 강황추출분말 6.13%, 레몬밤추출분말, 테아닌, 유산균 17종, 비타민B6염산염, 비타민B12, 결정셀룰로스, 옥수수전분, 산화마그네슘 등으로 혼합·조제한 타블렛 상을 플라스틱 용기에 소포장 후 지제박스에 소매 포장한 것(내용량 : 800mg×...Decided line: 2106909099Date: 2026-02-23Reference: CLIP-0072026000813
- KR관세평가분류원Preparations of royal jelly and honey; Royal Ielly Honey Mix- 벌꿀 95%에 로열젤리 5%를 첨가하여 균질하게 혼합한 갈색계 점조액상을 플라스틱병에 소매포장한 것 [제시자료 : 하이드록시 데센산(10-HDA) 0.08%이상] - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 2106909091Date: 2026-01-29Reference: CLIP-0072026000554
- KR관세평가분류원Food preparation; SOYA CELL (SOY FIBER)ㅇ 대두를 탈지한 후 단백질을 분리하고 얻은 미황색계 분말상의 식이섬유 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106909099Date: 2026-01-27Reference: CLIP-0072026000483
- KR관세평가분류원Preparations of royal and honey; G'DAY HONEY MANUKA WITH ROYAL JELLY MGO 300+ㅇ 벌꿀 95%에 로열젤리 분말 5%를 첨가하여 균질하게 혼합한 갈색계 점조액상을 스틱 형상의 수지제 파우치에 소매 포장한 것(내용량: 12g) ※ 하이드록시 데센산(10-HDA) 0.08% 이상 - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106909091Date: 2026-01-09Reference: CLIP-0072026000088
- KR관세평가분류원Food preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 사과 (Apple)정제수 79.8%, 설탕 10.49%, 파인애플농축액 8%, 사과농축액 1%, 구연산, 향료(사과향), 카라기난, 잔탄검 등으로 혼합·조제한 미황색계 액상을 스틱형 수지제 파우치에 포장한 것(내용량: 35ml) - 용도 : 냉동하여 섭취(실온 보관) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 ...Decided line: 2106909099Date: 2025-12-30Reference: CLIP-0072025005659
- KR관세평가분류원Food preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 딸기 (Strawberry)정제수 79.61%, 설탕 10.26%, 파인애플농축액 8%, 딸기농축액 1.4%, 구연산, 향료(딸기향), 카라기난, 잔탄검 등으로 혼합·조제한 적색계 액상을 스틱형 수지제 파우치에 포장한 것(내용량: 35ml) - 용도 : 냉동하여 섭취(실온 보관) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 ...Decided line: 2106909099Date: 2025-12-30Reference: CLIP-0072025005658
- KR관세평가분류원Food preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 자두 (Plum)정제수 77.75%, 설탕 12.53%, 파인애플농축액 8%, 자두농축액 1%, 구연산, 향료(자두향), 카라기난, 잔탄검 등으로 혼합·조제한 주황색계 액상을 스틱형 수지제 파우치에 포장한 것(내용량: 35ml) - 용도 : 냉동하여 섭취(실온 보관) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수...Decided line: 2106909099Date: 2025-12-30Reference: CLIP-0072025005661
- KR관세평가분류원Food preparation; Petit Bear Freezable Fruit Ice Bar; 얼려먹는 쁘띠베어 아이스바 샤인머스캣 (Shine muscat)정제수 79.68%, 설탕 10.58%, 파인애플농축액 8%, 샤인머스캣농축액 1%, 구연산, 카라기난, 잔탄검, 향료(샤인머스캣향) 등으로 혼합·조제한 미황색계 액상을 스틱형 수지제 파우치에 포장한 것(내용량: 35ml) - 용도 : 냉동하여 섭취(실온 보관) ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2106909099Date: 2025-12-30Reference: CLIP-0072025005660
- TW供食品製造用，不攙酒精之化合配製品Cacao Flavanol ExtractDecided line: 21069051008Date: 2025Reference: 114AA0223
- TW以合成甜味劑替代糖之糖食、口香糖及類似品PaperMints COOLCAPS Tubes EAN: 5425010096426 規格:1.2 x 1.2 x 7.5cmDecided line: 21069096005Date: 2023Reference: 112AA0201
- TW供食品製造用，不攙酒精之化合配製品浙江醫藥魚油(REFINED FISH OIL) / EPA-EE8000Decided line: 21069051008Date: 2021Reference: 110AA0431
- TW其他未列名食物調製品Tarami吸果凍150g(水蜜桃)Decided line: 21069099903Date: 2021Reference: 110AA0356
- TW其他未列名食物調製品50g魔芋爽-香辣味/50g KONJAC SHUANG HOT&SPICYDecided line: 21069099903Date: 2021Reference: 110AA0354
Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · State Council Tariff Commission: Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (in force 2024-12-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · State Taxation Administration (Hainan): Value-Added Tax Law of the People's Republic of China (in force 2026-01-01) · Ministry of Finance: Notice on the tax policy for cross-border e-commerce retail imports (Cai Guan Shui [2016] No. 18) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · China CNCA — SAMR Announcement 2023 No. 36 (CCC catalogue description and definition table, 2023 revision: 16 categories / 96 products) · China CNCA — compilation of CCC implementation rules (2026) · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine · eCFR: 15 CFR 30.4 — Electronic Export Information filing procedures and deadlines by mode · eCFR: 15 CFR 30.10 — retention of export information (five years)
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