낙농품, 새의 알, 천연꿀, 다른 류로 분류되지 않은 식용인 동물성 생산품(ko) › Cheese and curd(en)
其他乾酪
HS 040690中國 → 美國
1概覽
- 目的地關稅: 7.2% (普通, 0406.90.05.00) — 與中國無優惠協定，適用基本／最惠國稅率。
- 聯邦加值稅（VAT/GST）: 無 — 美國無聯邦加值稅；各州銷售稅不在進口階段課徵。
- 此號列涵蓋: 其他乾酪
- 額外關稅: 額外關稅（HTSUS 第99章：Section 232／301／122）可能加徵於上列稅率之上 — 請以報關日的第99章註釋為準。
- 須留意的制度: 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
重點
- 小額免稅已無限期停止：郵遞以外方式自 2026-06-24 起，國際郵遞自 2026-07-24 起。800 美元免稅通關已不存在。
- 沒有聯邦加值稅；各州銷售稅或使用稅屬進口後的另一件事，海關不代徵。
- 2,500 美元是簡易報關與正式報關的分界。價值 2,500 美元以下且屬 HTSUS 第 1 至 97 章的郵遞貨物，可適用新設的郵遞簡易報關程序，關稅應於貨物抵達次月 7 日前繳納。
- 進口人（importer of record）可自行於 ACE 申報，但正式報關須有海關保證金（customs bond），海運貨物另須於裝船前 24 小時完成進口人安全申報（ISF 10+2）。
- 額外關稅可能以第 99 章項目課徵。截至 2026-09，請依報關日查證第 232 條、第 301 條及施行中的附加關稅，不要沿用先前引用的數字。
資料日期: 2026 HTS Rev.15
2稅則分類
HS6 品名
- ko그 밖의 치즈
- enOther cheese
- zh_hant其他乾酪
- zh_hans其他干酪
美國 稅則號列
| 號列 | 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 |
中國 出口端號列（參考）
- 04069000其他乳酪
美國 案例前三筆
- 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
資料日期: 2026 HTS Rev.15
3關稅與稅金
與中國無優惠協定，適用基本／最惠國稅率。
| 號列 | 品名 | 普通 | 優惠（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% |
額外關稅（HTSUS 第99章：Section 232／301／122）可能加徵於上列稅率之上 — 請以報關日的第99章註釋為準。
- · 美國無聯邦層級的加值稅，海關僅徵收關稅與規費。
- · 商品處理費（MPF）：正式報關時為申報價格的 0.3464%，並設有每會計年度重新調整的上下限；簡易報關則按定額收取。
- · 港埠維護費（HMF）：以船舶運抵的貨物按價格 0.125% 計收。
- · 各州銷售稅或使用稅針對貨物後續的銷售或使用，由各州稅捐機關管理，與 CBP 無關。
- · 第 99 章的額外關稅（第 232 條、第 301 條及施行中的附加關稅）加計於一般稅率之上，請依報關日確認適用情形。
稅金概算
- 採用稅率
- 7.2%
- 完稅價格
- —
- 關稅
- —
- 聯邦加值稅（VAT/GST）
- —
- 預估總額
- —
此為概算。實際金額會因完稅價格核定、稅則歸列與原產地認定而不同。
資料日期: 2026 HTS Rev.15
4輸入規定
- FD4FDA
Dairy produce, birds eggs, natural honey - FDA food (FD4). Shell/processed egg products may be USDA. Potential.
- 可信度:
- chapter-heuristic
CBP 未完整公開各 HS 的 PGA 旗標，此處以章／節層級啟發式對應。
相關機關
- 美國海關暨邊境保護局（CBP）辦理進口通關、核課關稅與規費，並在邊境執行其他機關的規定cbp.gov
- 美國國際貿易委員會（USITC）編訂並公布 HTSUS，含第 99 章額外關稅條款hts.usitc.gov
- 美國食品藥物管理局（FDA）食品、藥品、醫療器材與化粧品；事前通報與 MoCRA 登錄列名fda.gov
- 美國農業部動植物防檢局（APHIS）動植物產品的輸入許可與檢疫要求aphis.usda.gov
- 美國聯邦通訊委員會（FCC）無線電頻率設備與器材驗證fcc.gov
- 美國消費品安全委員會（CPSC）消費性產品與兒童用品驗證cpsc.gov
資料日期: 2026-08-27
5文件
中國 出口文件
- 出口貨物報關單
- 核發單位:
- 發貨人或受委託的報關企業，經中國國際貿易單一窗口申報
- 時點:
- 貨物裝運前
跨境電商出口使用 9610、9710、9810 等專門監管方式代碼。
官方頁面 - 商業發票與裝箱單
- 核發單位:
- 出口企業
- 時點:
- 報關時
載明品名、規格、數量、單價、貿易條件與原產地，亦為輸入國海關核估的依據。
官方頁面 - 提單（B/L）或空運提單（AWB）
- 核發單位:
- 運送人或承攬業者
- 時點:
- 裝運後簽發
供結匯與買方提貨，亦為辦理出口退稅的憑證之一。
官方頁面 - 出口許可證／兩用物項和技術出口許可證
- 核發單位:
- 商務部及其授權發證機構
- 時點:
- 屬管制或許可證管理商品者，報關前取得
兩用物項須查核最終使用者與最終用途；部分物項另有專門的管制清單。
官方頁面 - 出境貨物檢驗檢疫單證
- 核發單位:
- 海關
- 時點:
- 屬法定檢驗目錄商品者，報關前完成
包括抽樣檢驗、檢疫處理與相應證書。
官方頁面 - 原產地證書
- 核發單位:
- 海關或中國國際貿易促進委員會（CCPIT）
- 時點:
- 買方於輸入國主張優惠稅率時
包括 RCEP、中韓自貿協定原產地證書、輸往臺灣的 ECFA 原產地證明書，以及一般原產地證書（CO）。
官方頁面 - 報關委託協議
- 核發單位:
- 出口企業與報關企業
- 時點:
- 委託代理報關前
明確雙方的申報責任與授權範圍。
官方頁面 - 出口退（免）稅申報資料
- 核發單位:
- 出口企業
- 時點:
- 貨物報關出口並收匯後
包括增值稅專用發票或進貨憑證、出口貨物報關單資訊與收匯憑證。
官方頁面 - 訂艙單／裝貨單
- 核發單位:
- 運送人或承攬業者
- 時點:
- 訂艙後取得
作為貨物進入海關監管作業場所與裝運的依據。
官方頁面
美國 進口文件
- CBP Form 3461（Entry/Immediate Delivery，放行申報書）
- 核發單位:
- 美國海關暨邊境保護局（CBP）
- 時點:
- 抵達時或抵達前，以 ACE 電子傳輸
放行用文件，一般可於抵達前 5 日內遞送。
官方頁面 - CBP Form 7501（Entry Summary，報關摘要表）
- 核發單位:
- 美國海關暨邊境保護局（CBP）
- 時點:
- 放行後 10 個工作日內
載明 HTSUS 分類、完稅價格與稅額計算，可逐筆繳納或以每月定期結算方式繳納。
官方頁面 - 商業發票
- 核發單位:
- 賣方或出口人
- 時點:
- 隨報關文件
應載明買賣雙方、品名、數量、單價與總價、幣別、貿易條件與原產地。
官方頁面 - 裝箱單
- 核發單位:
- 賣方或出口人
- 時點:
- 隨報關文件
逐箱內容、重量與嘜頭，查驗時使用。
官方頁面 - 提單（B/L）或空運提單（AWB）
- 核發單位:
- 運送人或承攬業者
- 時點:
- 裝運時簽發
運送契約與提貨權利的憑證。
官方頁面 - 進口人安全申報（ISF 10+2）
- 核發單位:
- 進口人或其代理人
- 時點:
- 貨物裝上船舶前至少 24 小時
僅適用海運貨物，空運、卡車與鐵路運輸不適用。
官方頁面 - 海關保證金（單筆或連續型）
- 核發單位:
- 美國財政部認可的保證機構
- 時點:
- 報關前設定
正式報關與新設的郵遞簡易報關程序均須具備。
官方頁面 - 自由貿易協定原產地聲明
- 核發單位:
- 出口人、生產者或進口人
- 時點:
- 主張優惠稅率時持有
韓國原產貨物適用美韓 FTA，採自我證明、無固定格式，報關時以特別方案代號 KR 主張。臺灣與中國大陸與美國之間沒有自由貿易協定。
官方頁面 - 其他主管機關資料（PGA data）
- 核發單位:
- FDA、USDA、FCC、CPSC、EPA 等
- 時點:
- 隨報關文件
例如食品的 FDA 事前通報（Prior Notice）、依 MoCRA 辦理的化粧品廠登錄與產品列名並指定美國責任人、無線電設備的 FCC 符合性聲明、兒童用品的 CPSC 證明。
官方頁面
6流程
- 裝船前申報進口人或代理人於貨物裝上船舶前至少 24 小時完成進口人安全申報（ISF 10+2），運送人亦依同一 24 小時期限傳輸預報艙單。
- 遞送報關文件以 ACE 遞送 CBP Form 3461，一般可於抵達前 5 日內申報。抵達後 15 個日曆天內未申報者，貨物將移入 General Order 倉庫。
- 審核、查驗與機關留置CBP 可能指定文件審核、X 光或人工查驗，FDA、USDA、CPSC 等主管機關亦可能另行留置。
- 放行CBP 與各機關的留置解除後，貨物即可放行離開港區。
- 報關摘要與繳稅放行後 10 個工作日內遞送 CBP Form 7501，並繳納關稅、商品處理費與港埠維護費，可逐筆或以每月定期結算繳納。
- 稅額確定（Liquidation）CBP 通常於報關後 314 日內確定稅額。事後更正（post-summary correction）與異議（protest）另有期限。
- 預報艙單航空公司於抵達前傳輸預報貨物資訊。進口人安全申報（ISF）不適用於空運貨物。
- 遞送報關文件以 ACE 遞送 CBP Form 3461，多在班機落地前申報，以便抵達後迅速放行。
- 審核與機關留置CBP 與其他主管機關審核申報，並可能在機場貨運站查驗。
- 放行提貨放行後即可自航空貨物集散站提領。
- 報關摘要與稅額確定放行後 10 個工作日內處理 CBP Form 7501 與稅款，之後比照海運貨物辦理稅額確定。
- 預先傳輸資料快遞業者或郵政機構於貨物抵達前將資料傳送 CBP。
- 報關自 2026-06-24 起，低價貨物不得再憑艙單放行。快遞貨物以簡易報關（通常為 Entry Type 11）辦理，超過 2,500 美元者必須辦理正式報關。
- 郵遞貨物自 2026-07-24 起，價值 2,500 美元以下且可歸入 HTSUS 第 1 至 97 章的郵遞貨物，可適用郵遞簡易報關程序，由持照報關人或貨物所有人、購買人申報，並須具備基本的進口與報關保證金。
- 稅費計算與繳納依申報價格計算關稅與規費。快遞業者通常先行墊付關稅再向買方收取；郵遞程序下，關稅最遲應於包裹抵達次月 7 日前繳納。
- 機關審查與派送食品、化粧品、藥品、無線電設備與兒童用品仍須檢附主管機關資料。涉及配額、反傾銷或平衡稅、第 98 章或第 99 章關稅，或主張自由貿易協定優惠者，不得使用郵遞簡易報關程序。
- 入境申報旅客以 CBP Form 6059B 或電子申報方式申報在境外取得的全部物品，並回答入境口岸 CBP 人員的詢問。
- 個人免稅額返國的美國居民一般享有 800 美元個人免稅額；非居民隨身攜帶、價值 200 美元以下的個人與家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免稅。
- 商業性貨物為轉售而攜帶的貨物不適用個人免稅額，須與一般進口同樣辦理簡易或正式報關，其他主管機關的規定亦同樣適用。
- 繳稅超出免稅額而申報的物品，其關稅於旅客離開海關管制區前在入境口岸繳納。
顯示 中國 出口端流程
- 資格與前置查詢完成海關進出口貨物收發貨人備案與出口退稅相關備案；查詢商品編碼對應的監管條件與出口退稅率，判斷是否需要許可證或法定檢驗。
- 訂艙、備貨與辦證訂艙並取得裝貨單，完成包裝與嘜頭；辦理出口許可證、兩用物項許可與出境檢驗檢疫。
- 申報透過單一窗口提交出口貨物報關單，裝運前完成申報；可自行申報或委託報關企業。
- 查驗與檢驗檢疫配合海關查驗，屬法定檢驗商品者完成檢驗檢疫程序。
- 放行與裝船離境海關放行後裝船離境，取得提單與報關單結關資訊。
- 收匯與退稅辦理收匯，並依規定申報出口退（免）稅；單證與資訊須相互匹配。
7難度
建議委任報關業者
分數: 0.73
這是依公開資料計算的訊號，並非諮詢意見。
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
組成
| 進口規定 | 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 |
|---|---|---|
| 歸列模糊度 | 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 |
中國 出口端備註: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.
資料日期: 2026-09-07
8案例
- The tariff classification of Dehydrated Cheese Bites from United KingdomN361047 · ny核定號列: 0406.90.9500, 0406.90.9700日期: 2026-05-14
- The tariff classification of Gouda Cheese from GermanyN353510 · ny核定號列: 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核定號列: 0406.90.4200, 9823.04.01日期: 2025-04-16
- The tariff classification of Parmesan Style Aged Cheese from EstoniaN343151 · ny核定號列: 0406.90.4100, 0406.90.4200日期: 2024-11-07
- The tariff classification of Organic Feta Cheese from GreeceN343004 · ny核定號列: 0406.90.5900日期: 2024-10-31
- The tariff classification of Cheeses from EstoniaN343026 · ny核定號列: 0406.90.9500, 0406.90.9700日期: 2024-10-31
- The tariff classification of Fondue Cheese Bakes from United KingdomN336590 · ny核定號列: 0406.90.0890, 0406.90.1200日期: 2023-12-08
- The tariff classification of Hard Cheeses from EstoniaN335003 · ny核定號列: 0406.90.9500, 0406.90.9700日期: 2023-09-22
- The tariff classification of Sveitser Cheese from NorwayN332568 · ny核定號列: 0406.90.4600, 0406.90.4800日期: 2023-05-26
- The tariff classification of Pre-fried Frozen Cheese Sticks from ArgentinaN320340 · ny核定號列: 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核定號列: 0406.90.5900日期: 2021-03-29
- The tariff classification of Popped Cheese Snacks from the NetherlandsN317680 · ny核定號列: 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核定號列: 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核定號列: 0406.90.5900日期: 2020-04-03
- The tariff classification of Kaas Cheese from IsraelN310368 · ny核定號列: 0406.90.1600, 0406.90.1800日期: 2020-04-01
顯示其他國家案例 (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
來源: 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 · 中國國際貿易單一窗口 · 中國海關總署網上辦事服務 — 辦事指南（企業備案與申報） · 中國海關總署 · 中國商務部 · 中國國家稅務總局 — 出口退（免）稅 · 中國國際貿易促進委員會
身分: 報關業者 — 會改變頁面強調的區塊