낙농품, 새의 알, 천연꿀, 다른 류로 분류되지 않은 식용인 동물성 생산품(ko) › Cheese and curd(en)
其他干酪
HS 040690台湾 → 美国
1概览
- 目的国关税: 7.2% (普通, 0406.90.05.00) — 与台湾无优惠协定，适用基本／最惠国税率。
- 联邦增值税（VAT/GST）: 无 — 美国没有联邦增值税；各州销售税不在进口环节征收。
- 该编码涵盖: 其他干酪
- 额外关税: 额外关税（HTSUS 第99章：Section 232／301／122）可能在上列税率之上加征 — 请以报关日的第99章注释为准。
- 需留意的制度: 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 structurally raises difficulty for small consignments.federalregister.gov
要点
- 小额免税已无限期暂停：邮递以外方式自 2026-06-24 起，国际邮递自 2026-07-24 起。800 美元免税通关已不存在。
- 没有联邦增值税；各州销售税或使用税属于进口之后的另一件事，海关不代征。
- 2,500 美元是简易报关与正式报关的分界。价值 2,500 美元及以下且属 HTSUS 第 1 至 97 章的邮递货物，可适用新设的邮递简易报关程序，关税应于货物抵达次月 7 日前缴纳。
- 进口商（importer of record）可自行在 ACE 申报，但正式报关须有海关保证金（customs bond），海运货物还须在装船前 24 小时完成进口商安全申报（ISF 10+2）。
- 额外关税可能以第 99 章项目征收。截至 2026-09，请按报关日核实第 232 条、第 301 条及施行中的附加关税，不要沿用此前引用的数字。
数据日期: 2026 HTS Rev.15
2归类
HS6 品名
- ko그 밖의 치즈
- enOther cheese
- zh_hant其他乾酪
- zh_hans其他干酪
美国 税则子目
| 子目 | 品名 |
|---|---|
| 0406.90.05.00 | Bryndza cheeseCheese and curd › Other cheese |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirementsCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.08.90 | OtherCheese and curd › Other cheese › Cheddar cheese › Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.12.00 | OtherCheese and curd › Other cheese › Cheddar cheese |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.18.00 | OtherCheese and curd › Other cheese › Edam and Gouda cheeses |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milkCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.25.00 | OtherCheese and curd › Other cheese › Gjetost cheeses |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.32.00 | OtherCheese and curd › Other cheese › Goya cheese › Other › Made from cow's milk and not in original loaves |
| 0406.90.33.00 | OtherCheese and curd › Other cheese › Goya cheese › Other |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.37.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other › Made from cow's milk |
| 0406.90.38.00 | OtherCheese and curd › Other cheese › Sbrinz cheese › Other |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.42.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other › Made from cow's milk |
| 0406.90.43.00 | OtherCheese and curd › Other cheese › Romano made from cow's milk, Reggiano, Parmesan, Provolone and Provoletti cheeses › Other |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.48.00 | OtherCheese and curd › Other cheese › Swiss or Emmentaler cheese with eye formation |
| 0406.90.49.00 | Gammelost and Nokkelost cheesesCheese and curd › Other cheese |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Colby cheese |
| 0406.90.54.00 | OtherCheese and curd › Other cheese › Colby cheese |
| 0406.90.56.00 | In original loaves and suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for gratingCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.59.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Cheeses made from sheep's milk |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milkCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.63.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures) |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.68.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.74.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, blue-veined cheese |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.78.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Cheddar cheese |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.84.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar) |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.88.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Edam or Gouda cheese |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.92.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.94.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Containing 0.5 percent or less by weight of butterfat |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisionsCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.97.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other › Containing cow's milk (except soft- ripened cow's milk cheese) |
| 0406.90.99.00 | OtherCheese and curd › Other cheese › Other cheeses, and substitutes for cheese, including mixtures of the above › Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63) › Other › Other |
台湾 出口侧编码（参考）
- 04069000001其他乾酪
美国 案例前三条
- The tariff classification of Dehydrated Cheese Bites from United KingdomN361047 · ny
- The tariff classification of Gouda Cheese from GermanyN353510 · ny
- The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan CheeseN347157 · ny
数据日期: 2026 HTS Rev.15
3关税与税费
与台湾无优惠协定，适用基本／最惠国税率。
| 子目 | 品名 | 普通 | 优惠（special） | Column 2 |
|---|---|---|---|---|
| 0406.90.05.00 | Bryndza cheese | 7.2% | Free | 35% |
| 0406.90.06.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% | Free | 35% |
| 0406.90.08.10 | Produced in Canada and not subject to licensing requirements | — | — | — |
| 0406.90.08.90 | Other | — | — | — |
| 0406.90.12.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.14.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.16.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.18.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.20.00 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milk | 4.2% | Free | 35% |
| 0406.90.25.00 | Other | 8.5% | Free | 35% |
| 0406.90.28.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.31.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 25% | Free | 35% |
| 0406.90.32.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.33.00 | Other | 21.3% | Free | 35% |
| 0406.90.34.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.36.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 19% | Free | 35% |
| 0406.90.37.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.38.00 | Other | 12.2% | Free | 35% |
| 0406.90.39.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.41.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% | Free | 35% |
| 0406.90.42.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.43.00 | Other | 9.6% | Free | 35% |
| 0406.90.44.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.46.00 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions | 6.4% | Free | 35% |
| 0406.90.48.00 | Other | $1.877/kg | Free / See 9822.04.65 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.59 / See 9919.04.50, 9919.04.58, 9919.04.68 | $2.208/kg |
| 0406.90.49.00 | Gammelost and Nokkelost cheeses | 5.4% | Free | 35% |
| 0406.90.51.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.52.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% | Free | 35% |
| 0406.90.54.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.56.00 | In original loaves and suitable for grating | Free | — | 35% |
| 0406.90.57.00 | Pecorino, in original loaves, not suitable for grating | Free | — | 35% |
| 0406.90.59.00 | Other | 9.6% | Free | 35% |
| 0406.90.61.00 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk | 7.5% | Free | 35% |
| 0406.90.63.00 | Other | 10% | Free | 35% |
| 0406.90.66.00 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 7.5% | Free | 35% |
| 0406.90.68.00 | Other | $2.146/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.56 / See 9919.04.50, 9919.04.55, 9919.04.65 | $2.525/kg |
| 0406.90.72.00 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.74.00 | Other | $2.269/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.52 / See 9919.04.50, 9919.04.51, 9919.04.61 | $2.67/kg |
| 0406.90.76.00 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.78.00 | Other | $1.227/kg | Free / See 9822.04.45 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.53 / See 9919.04.50, 9919.04.52, 9919.04.62 | $1.443/kg |
| 0406.90.82.00 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.84.00 | Other | $1.055/kg | Free / See 9822.04.50 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.54 / See 9919.04.50, 9919.04.53, 9919.04.63 | $1.241/kg |
| 0406.90.86.00 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.88.00 | Other | $1.803/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.55 / See 9919.04.50, 9919.04.54, 9919.04.64 | $2.121/kg |
| 0406.90.90.00 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.92.00 | Other | $1.386/kg | Free / See 9822.04.40 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.57 / See 9919.04.50, 9919.04.56, 9919.04.66 | $1.631/kg |
| 0406.90.93.00 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.94.00 | Other | $1.128/kg | Free / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.58 / See 9919.04.50, 9919.04.57, 9919.04.67 | $1.328/kg |
| 0406.90.95.00 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% | Free | 35% |
| 0406.90.97.00 | Other | $1.509/kg | Free / See 9822.04.35 / See 9823.04.01-9823.04.54 / See 9908.04.05 / See 9918.04.50, 9918.04.51 / See 9919.04.40, 9919.04.41-9919.04.42 | $1.775/kg |
| 0406.90.99.00 | Other | 8.5% | Free | 35% |
额外关税（HTSUS 第99章：Section 232／301／122）可能在上列税率之上加征 — 请以报关日的第99章注释为准。
- · 美国没有联邦层级的增值税，海关只征收关税与规费。
- · 商品处理费（MPF）：正式报关时为申报价格的 0.3464%，并设有每财政年度重新调整的上下限；简易报关按定额收取。
- · 港口维护费（HMF）：以船舶运抵的货物按价格 0.125% 计收。
- · 各州销售税或使用税针对货物的后续销售或使用，由各州税务机关管理，与 CBP 无关。
- · 第 99 章的额外关税（第 232 条、第 301 条及施行中的附加关税）加计于一般税率之上，请按报关日确认适用情况。
税费概算
- 采用税率
- 7.2%
- 完税价格
- —
- 关税
- —
- 联邦增值税（VAT/GST）
- —
- 预估合计
- —
此为概算。实际金额取决于完税价格审定、归类与原产地认定。
数据日期: 2026 HTS Rev.15
4监管要求
- FD4FDA
Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.
- 可信度:
- chapter-heuristic
CBP 未完整公开各 HS 的 PGA 标记，此处以章／品目层级启发式映射。
相关机关
- 美国海关与边境保护局（CBP）办理进口通关、核定关税与规费，并在口岸执行其他机构的规定cbp.gov
- 美国国际贸易委员会（USITC）编制并公布 HTSUS，含第 99 章额外关税条款hts.usitc.gov
- 美国食品药品监督管理局（FDA）食品、药品、医疗器械与化妆品；事先通报与 MoCRA 注册列名fda.gov
- 美国农业部动植物卫生检验局（APHIS）动植物产品的进口许可与检疫要求aphis.usda.gov
- 美国联邦通信委员会（FCC）无线电频率设备与设备认证fcc.gov
- 美国消费品安全委员会（CPSC）消费品与儿童用品认证cpsc.gov
数据日期: 2026-08-27
5单证
台湾 出口单证
- 出口报单
- 签发:
- 报关业者或出口人，经关港贸单一窗口传输
- 时点:
- 货物装运前
常见报单类别包括本地货物出口与外货复出口，实际代号按关务署规定填报。
官方页面 - 商业发票
- 签发:
- 出口人
- 时点:
- 报关时
载明品名、数量、单价、贸易条件与原产地；进口地海关也据以审价。
官方页面 - 装箱单
- 签发:
- 出口人
- 时点:
- 报关时
逐箱内容、重量、体积与唛头，查验时使用。
官方页面 - 装货单（S/O）
- 签发:
- 承运人或货运代理
- 时点:
- 订舱后取得
作为货物进入码头、集散站与装船的依据。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人
- 时点:
- 装运后签发
供议付或其他付款方式使用，并供买方提货。
官方页面 - 输出许可证
- 签发:
- 国际贸易署或其他主管机关
- 时点:
- 货品分类表「输出规定」栏有相应代号时
战略性高科技货品须取得输出许可，并注意最终用户与最终用途的规定。
官方页面 - 原产地证书
- 签发:
- 标准检验局、商工团体等签发机构
- 时点:
- 买方在进口地主张优惠或按规定需要时
输往中国大陆早收清单货品适用 ECFA 原产地证明书；一般情形签发普通原产地证书。
官方页面 - 委任书
- 签发:
- 出口人
- 时点:
- 委托报关业者前
报关业者据以代办出口报关与相关手续。
官方页面 - 检验或检疫证明
- 签发:
- 标准检验局（BSMI）、动植物防疫检疫署
- 时点:
- 属应施出口检验商品或应检疫货品时
动植物及其产品的输出检疫证明，以及应施出口检验商品的报验合格证明。
官方页面
美国 进口单证
- CBP Form 3461（Entry/Immediate Delivery，放行申报表）
- 签发:
- 美国海关与边境保护局（CBP）
- 时点:
- 抵达时或抵达前，通过 ACE 电子传输
放行用文件，一般可在抵达前 5 日内递交。
官方页面 - CBP Form 7501（Entry Summary，报关摘要表）
- 签发:
- 美国海关与边境保护局（CBP）
- 时点:
- 放行后 10 个工作日内
载明 HTSUS 归类、完税价格与税额计算，可逐票缴纳或以按月汇总结算方式缴纳。
官方页面 - 商业发票
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
应载明买卖双方、品名、数量、单价与总价、币种、贸易条件与原产地。
官方页面 - 装箱单
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
逐箱内容、重量与唛头，查验时使用。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人或货运代理
- 时点:
- 装运时签发
运输合同与提货权利的凭证。
官方页面 - 进口商安全申报（ISF 10+2）
- 签发:
- 进口商或其代理人
- 时点:
- 货物装船前至少 24 小时
仅适用于海运货物，空运、公路与铁路运输不适用。
官方页面 - 海关保证金（单票或连续型）
- 签发:
- 美国财政部认可的担保机构
- 时点:
- 报关前设立
正式报关与新设的邮递简易报关程序均须具备。
官方页面 - 自由贸易协定原产地声明
- 签发:
- 出口商、生产商或进口商
- 时点:
- 主张优惠税率时持有
韩国原产货物适用美韩 FTA，采自我证明、无固定格式，报关时以特别方案代码 KR 主张。台湾地区与中国大陆同美国之间没有自由贸易协定。
官方页面 - 其他主管机构资料（PGA data）
- 签发:
- FDA、USDA、FCC、CPSC、EPA 等
- 时点:
- 随报关单证
例如食品的 FDA 事先通报（Prior Notice）、依 MoCRA 办理的化妆品工厂注册与产品列名并指定美国责任人、无线电设备的 FCC 符合性声明、儿童用品的 CPSC 证书。
官方页面
6流程
- 装船前申报进口商或代理人在货物装船前至少 24 小时完成进口商安全申报（ISF 10+2），承运人也按同一 24 小时期限传输预报舱单。
- 递交报关单证通过 ACE 递交 CBP Form 3461，一般可在抵达前 5 日内申报。抵达后 15 个日历日内未申报的，货物将转入 General Order 仓库。
- 审核、查验与机构扣留CBP 可能指定单证审核、X 光或人工查验，FDA、USDA、CPSC 等主管机构也可能另行扣留。
- 放行CBP 与各机构的扣留解除后，货物即可放行离开港区。
- 报关摘要与缴税放行后 10 个工作日内递交 CBP Form 7501，并缴纳关税、商品处理费与港口维护费，可逐票或按月汇总结算缴纳。
- 税额确定（Liquidation）CBP 通常在报关后 314 日内确定税额。事后更正（post-summary correction）与异议（protest）另有期限。
- 预报舱单航空公司在抵达前传输预报货物信息。进口商安全申报（ISF）不适用于空运货物。
- 递交报关单证通过 ACE 递交 CBP Form 3461，多在航班落地前申报，以便抵达后尽快放行。
- 审核与机构扣留CBP 与其他主管机构审核申报，并可能在机场货运站查验。
- 放行提货放行后即可从航空货运站提取货物。
- 报关摘要与税额确定放行后 10 个工作日内处理 CBP Form 7501 与税款，之后比照海运货物办理税额确定。
- 预先传输数据快递企业或邮政机构在货物抵达前将数据传送 CBP。
- 报关自 2026-06-24 起，低价值货物不得再凭舱单放行。快件以简易报关（通常为 Entry Type 11）办理，超过 2,500 美元的必须办理正式报关。
- 邮递货物自 2026-07-24 起，价值 2,500 美元及以下且可归入 HTSUS 第 1 至 97 章的邮递货物，可适用邮递简易报关程序，由持照报关行或货物所有人、购买人申报，并须具备基本的进口与报关保证金。
- 税费计算与缴纳按申报价格计算关税与规费。快递企业通常先行垫付关税再向买方收取；邮递程序下，关税最迟应在包裹抵达次月 7 日前缴纳。
- 机构审查与派送食品、化妆品、药品、无线电设备与儿童用品仍须附送主管机构资料。涉及配额、反倾销或反补贴税、第 98 章或第 99 章关税，或主张自由贸易协定优惠的，不得使用邮递简易报关程序。
- 入境申报旅客以 CBP Form 6059B 或电子申报方式申报在境外取得的全部物品，并回答入境口岸 CBP 人员的询问。
- 个人免税额返美的美国居民一般享有 800 美元个人免税额；非居民随身携带、价值 200 美元及以下的个人与家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免税。
- 商业性货物为转售而携带的货物不适用个人免税额，须与一般进口同样办理简易或正式报关，其他主管机构的规定同样适用。
- 缴税超出免税额而申报的物品，其关税在旅客离开海关监管区前于入境口岸缴纳。
显示 台湾 出口侧流程
- 资格与规定查询确认已办妥出进口厂商登记，并在单一窗口查询货品分类号列与「输出规定」栏代号，判断是否需要输出许可、检验或检疫。
- 订舱与备货向船公司或货运代理订舱并取得装货单，完成包装与唛头，备齐发票、装箱单与必要证照。
- 报送出口报单由报关业者或出口人经关港贸单一窗口报送出口报单，系统按 C1／C2／C3 分流。
- 进场与查验货物进入集装箱集散站或码头，属 C3 的配合查验，必要时一并办理检验或检疫。
- 放行与装船取得放行后装船出口，并按规定完成结关。
- 后续申报取得提单办理收款，并以出口报单放行资料办理营业税零税率申报与冲退原料税。
7难度
建议委托报关行
分数: 0.73
这是依公开数据计算的信号，并非咨询意见。
判定理由
- regime[FDA] Foreign 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.(en)fda.gov2026-09-07
- requirement1 destination import requirement(s) found: Dairy produce, birds eggs, natural honey - FDA food (FD4). S(en)fda.gov2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codes(en)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 structurally raises difficulty for small consignments.(en)federalregister.gov2026-09-07
组成
| 进口要求 | 0.42 | Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential. fda.govconfidence=chapter-heuristic — CBP는 HS별 PGA 플래그 전량 공개 파일을 제공하지 않아 chapter/heading 휴리스틱 매핑을 사용함 customs_v0.sqlite:us_requirements |
|---|---|---|
| 归类模糊度 | 0.91 | US 결정례 195건 · 하위 세번 44종으로 분산 rulings.cbp.govUS CROSS 195건 중 복수 세번 결정 비율 77% · 같은 사건에서 함께 검토된 다른 HS6 13개 rulings.cbp.gov |
| 管制制度 | 0.80 | FDA food facility registration + prior notice + FSVP fda.gov |
台湾 出口侧备注: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw
数据日期: 2026-09-07
8案例
- The tariff classification of Dehydrated Cheese Bites from United KingdomN361047 · ny核定编码: 0406.90.9500, 0406.90.9700日期: 2026-05-14
- The tariff classification of Gouda Cheese from GermanyN353510 · ny核定编码: 0406.90.1600, 0406.90.1800, 9903.02.19日期: 2025-10-09
- The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan CheeseN347157 · ny核定编码: 0406.90.4200, 9823.04.01日期: 2025-04-16
- The tariff classification of Parmesan Style Aged Cheese from EstoniaN343151 · ny核定编码: 0406.90.4100, 0406.90.4200日期: 2024-11-07
- The tariff classification of Organic Feta Cheese from GreeceN343004 · ny核定编码: 0406.90.5900日期: 2024-10-31
- The tariff classification of Cheeses from EstoniaN343026 · ny核定编码: 0406.90.9500, 0406.90.9700日期: 2024-10-31
- The tariff classification of Fondue Cheese Bakes from United KingdomN336590 · ny核定编码: 0406.90.0890, 0406.90.1200日期: 2023-12-08
- The tariff classification of Hard Cheeses from EstoniaN335003 · ny核定编码: 0406.90.9500, 0406.90.9700日期: 2023-09-22
- The tariff classification of Sveitser Cheese from NorwayN332568 · ny核定编码: 0406.90.4600, 0406.90.4800日期: 2023-05-26
- The tariff classification of Pre-fried Frozen Cheese Sticks from ArgentinaN320340 · ny核定编码: 0406.30.2400, 0406.30.2800, 0406.30.7700, 0406.30.7900, 0406.90.9500, 0406.90.9700日期: 2021-07-30
- The tariff classification of Manchego Cheese Gift Set from SpainN317906 · ny核定编码: 0406.90.5900日期: 2021-03-29
- The tariff classification of Popped Cheese Snacks from the NetherlandsN317680 · ny核定编码: 0406.90.7600, 0406.90.7800, 0406.90.8600, 0406.90.8800, 0406.90.9000, 0406.90.9200, 0406.90.9500, 0406.90.9700, 0406.90.9900, 9903.89.10, 9903.89.16, 9903.89.19日期: 2021-03-19
- The tariff classification of Processed Cheese from NetherlandsN312690 · ny核定编码: 0406.30.8900, 0406.30.9100, 0406.90.9500, 0406.90.9700日期: 2020-07-07
- The tariff classification of Feta Cheese from GreeceN310431 · ny核定编码: 0406.90.5900日期: 2020-04-03
- The tariff classification of Kaas Cheese from IsraelN310368 · ny核定编码: 0406.90.1600, 0406.90.1800日期: 2020-04-01
显示其他国家的案例 (16)
- KRCheese; HIMALAYAN DOG CHEW
- KROther cheese ; YAKY CHARMS CHEESE ; U.S.A
- KRCheese; FROZEN DO PIZZY SUPER
- KROther cheese; PROCESSED CREAM CHEESE TRIANGLE
- KROther cheese; GARLIC & HERB RING
- KROther cheese, ripened; let' cheese classic; HUNGARY
- KROther cheese, ripened; FONTINA; SNACK KING CHEESE; U.S.A
- KROther cheese, ripened; GRANULAR CHEESE
- KRCheddar cheese; PIZZA CHESSE; NEWZLND
- KROther cheese, ripened; MANCHEGO CHEESE; SPAIN
- KROther cheese; STUFFED SPUDZ; U.S.A
- KROther cheese, ripened; Feta Cheese P.D.O
- KRCheddar cheese; Flagship Handmade Cheese C1307010; U.S.A
- KROther cheese; Grilled Cheese; GREECE
- KROther cheese, ripened; Feta Cheese P.D.O; GREECE
- TW其他乾酪
来源: 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 · 台湾关港贸单一窗口 · 台湾关务署 — 各项货品输出入规定 · 台湾国际贸易署 — 货品分类管理系统注意事项 · 台湾国际贸易署 · 台湾财政部 — 更新 ECFA 早收清单税则对照表 · 台湾标准检验局
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