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中國 → 美國HS 210690其他未列名食物調製品建議委任報關業者

각종 조제 식료품(ko) › Food preparations not elsewhere specified or included(en)

其他未列名食物調製品

HS 210690中國 → 美國

目的地關稅
1.9%
普通
聯邦加值稅（VAT/GST）
無
通關難度
建議委任報關業者

1概覽

  • 目的地關稅: 4.2¢/kg + 1.9% (普通, 2106.90.12.00) — 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: 其他未列名食物調製品
  • 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

  • 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

美國 稅則號列

號列品名
2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.09.00OtherFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.12.00Containing not over 20 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.18.00Containing over 50 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.26.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.28.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids
2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.36.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.38.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other
2106.90.39.00Artificially sweetened cough dropsFood preparations not elsewhere specified or included › Other
2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.46.00OtherFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.48.00Orange juiceFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals
2106.90.52.00Juice of any single fruit or vegetableFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals › Other
2106.90.54.00Mixtures of juicesFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals › Other
2106.90.58Of gelatinFood preparations not elsewhere specified or included › Other › Other
2106.90.58.30Containing sugar derived from sugar cane or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Put up for retail sale
2106.90.58.50OtherFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Put up for retail sale
2106.90.58.70Containing sugar derived from sugar cane or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Other
2106.90.58.90OtherFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Other
2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids
2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.66.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.72.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.76.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.80.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.82.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other
2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other
2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.87.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.91.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.94.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.97.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.99OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other
2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharinFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.72Containing sugar derived from sugar cane and/or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.73OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.75Non-dairy coffee whitenersFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.80Other cream or milk substitutesFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugarFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.87Herbal teas and herbal infusions comprising mixed herbsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.88Flavored honeyFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.90CannedFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other
2106.90.99.91FrozenFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.92Containing sugar derived from sugar cane and/or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.93Certified organicFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.94OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other › Other
中國 出口端號列（參考）
  • 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
  • 21069062----蔗糖含量超过50%的甘蔗糖、
  • 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

美國 案例前三筆

不是你的商品？重新搜尋

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
2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions2.9¢/kgFree12.1¢/kg
2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions2.9¢/kgFree12.1¢/kg
2106.90.09.00Other86.2¢/kgFree / See 9822.04.25 / See 9823.08.01-9823.08.38 / See 9918.04.60-9918.04.80$1.014/kg
2106.90.12.00Containing not over 20 percent of alcohol by weight4.2¢/kg + 1.9%Free44¢/kg + 25%
2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight8.4¢/kg + 1.9%Free88¢/kg + 25%
2106.90.18.00Containing over 50 percent of alcohol by weight17¢/kg + 1.9%Free$1.76/kg + 25%
2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.26.00Other$1.996/kgFree / See 9822.04.10 / See 9823.03.01-9823.03.12$2.348/kg
2106.90.28.00Other13.1¢/kgFree31¢/kg
2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.36.00Other$1.996/kgFree / See 9822.04.10 / See 9823.03.01-9823.03.12$2.348/kg
2106.90.38.00Other13.1¢/kgFree31¢/kg
2106.90.39.00Artificially sweetened cough dropsFree—30%
2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.6606¢/kg of total sugarsFree6.58170¢/kg of total sugars
2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions3.6606¢/kg of total sugarsFree / See 9822.05.156.58170¢/kg of total sugars
2106.90.46.00Other35.74¢/kgFree / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0142.05¢/kg
2106.90.48.00Orange juice7.85¢/literFree18¢/liter
2106.90.52.00Juice of any single fruit or vegetableThe rate applicable to the natural juice in heading 2009Free / The rate applicable to the natural juice in heading 2009The rate applicable to the natural juice in heading 2009
2106.90.54.00Mixtures of juicesThe rate applicable to the natural juice in heading 2009Free / The rate applicable to the natural juice in heading 2009The rate applicable to the natural juice in heading 2009
2106.90.58Of gelatin4.8%Free25%
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 provisions10%Free20%
2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%Free20%
2106.90.66.00Other70.4¢/kg + 8.5%Free / See 9822.04.25 / See 9823.08.01-9823.08.38 / See 9918.04.60, 9918.04.6782.8¢/kg + 10%
2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.72.00Other70.4¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0182.8¢/kg + 10%
2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.76.00Other70.4¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0182.8¢/kg + 10%
2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.80.00Other70.4¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0182.8¢/kg + 10%
2106.90.82.00Other6.4%Free20%
2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free20%
2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%Free20%
2106.90.87.00Other28.8¢/kg + 8.5%Free / See 9822.04.25 / See 9823.08.01-9823.08.38 / See 9918.04.60, 9918.04.7933.9¢/kg +10%
2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.91.00Other28.8¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0133.9¢/kg + 10%
2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.94.00Other28.8¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0133.9¢/kg + 10%
2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.97.00Other28.8¢/kg + 8.5%Free / See 9822.05.20 / See 9822.06.10 / See 9822.08.01 / See 9822.09.17 / See 9823.10.01-9823.10.45 / See 9822.03.0133.9¢/kg + 10%
2106.90.99Other6.4%Free20%
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———

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
1.9%
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

    Miscellaneous edible preparations - FDA food (FD4). Potential.

    可信度:
    chapter-heuristic
    fda.gov

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

  1. 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。
  2. 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。
  3. 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。
  4. 放行CBP 與各機關的留置解除後，貨物即可放行離開港區。
  5. 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。
  6. 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。
  1. 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。
  2. 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。
  3. 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。
  4. 放行提貨放行後即可自航空貨物集散站提領。
  5. 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。
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  1. 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。
  2. 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。
  3. 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。
  4. 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
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. 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: 0.74

這是依公開資料計算的訊號，並非諮詢意見。

判定理由

  • regime[FDA] Supplements are regulated as food (FFR, prior notice, FSVP). A New Dietary Ingredient needs a 75-day pre-market notification; structure/function claims need a 30-day notice; disease claims reclassify the product as a drug.(en)fda.gov2026-09-07
  • requirement1 destination import requirement(s) found: Miscellaneous edible preparations - FDA food (FD4). Potentia(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0.42Miscellaneous edible preparations - FDA food (FD4). 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0.84US 결정례 1838건 · 하위 세번 92종으로 분산 rulings.cbp.govUS CROSS 1838건 중 복수 세번 결정 비율 38% · 같은 사건에서 함께 검토된 다른 HS6 185개 rulings.cbp.gov
管制制度0.87FDA dietary supplement (FFR + prior notice + FSVP; NDI notification) 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

顯示其他國家案例 (30)

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