How much import duty for Chapter 9 “Coffee, Tea, Maté and Spices”? Rates and import regulations for 61 tariff lines

How are tariff rates distributed across Chapter 9's tariff lines?

Calculated from each tariff line's Column 1 rate, 61 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 9?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

What tariff lines are in Chapter 9?

0901 咖啡，不論是否焙製或去咖啡鹼者；咖啡荳殼與荳皮；含任何咖啡成分之咖啡代替品

• 09011100007Coffee, not roasted, not decaffeinated0%
• 09011200006Coffee, not roasted, decaffeinated0%
• 09012100005Coffee, roasted, not decaffeinated0%
• 09012200004Coffee, roasted, decaffeinated0%
• 09019010009Coffee husks and skins0%
• 09019020007Coffee substitutes containing coffee0%

0902 茶葉，不論是否添加香料

• 09021000007Green tea (not fermented), in immediate packings of a content not exceeding 3 kg17%
• 09022000103Green tea scented, in immediate packing of a content exceeding 3 kg17%
• 09022000906Other green tea (not fermented), in immediate packing of a content exceeding 3 kg17%
• 09023010001Pu-erh tea, in immediate packing of a content not exceeding 3 kg17%
• 09023020009Partly fermented tea, in immediate packing of a content not exceeding 3 kg25%
• 09023090004Other black tea (fermented), in immediate packing of a content not exceeding 3 kg17%
• 09024010009Pu-erh tea, in immediate packing of a content exceeding 3 kg17%
• 09024020007Partly fermented tea, in immediate packing of a content exceeding 3 kg22%
• 09024090002Other black tea (fermented), in immediate packing of a content exceeding 3 kg17%

0903 馬黛茶類

• 09030000008Mate20%

0904 胡椒屬之胡椒；乾、壓碎或研磨之番椒或丁子屬果實

• 09041110002Black pepper, neither crushed nor ground10%
• 09041120000White pepper, neither crushed nor ground10%
• 09041200003Pepper, crushed or ground10%
• 09042110000Seeds of the genus Capsicum or of the genus Pimenta, for planting0%
• 09042190003Other fruits of the genus Capsicum or of the genus Pimenta, dried, neither crushed nor ground20%
• 09042200001Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground20%

0905 香草

• 09051000004Vanilla, neither crushed nor ground12%
• 09052000002Vanilla, crushed or ground12%

0906 肉桂及肉桂花

• 09061100002Cinnamon (Cinnamomum zeylanicum Blume), neither crushed nor ground0%
• 09061900004Cinnamon-tree flowers and other cinnamon, neither crushed nor ground0%
• 09062000001Cinnamon and cinnamon-tree flowers, crushed or ground0%

0907 丁香（全果、花苞及果柄）

• 09071000002Cloves (whole fruit, cloves and stems), neither crushed nor ground0%
• 09072000000Cloves (whole fruit, cloves and stems), crushed or ground0%

0908 肉荳蔻、荳蔻乾皮、荳蔻

• 09081100000Nutmegs, neither crushed nor ground0%
• 09081200009Nutmegs, crushed or ground0%
• 09082100008Mace, neither crushed nor ground0%
• 09082200007Mace, crushed or ground0%
• 09083100104Cardamoms, brown, neither crushed nor ground0%
• 09083100202Cardamoms(Amomi Fructus), inferior, neither crushed nor ground0%
• 09083100907Other cardamoms, neither crushed nor ground0%
• 09083200103Cardamoms, brown, crushed or ground0%
• 09083200201Cardamoms(Amomi Fructus), inferior, crushed or ground0%
• 09083200906Other cardamoms, crushed or ground0%

0909 大茴香子、胡荽子、小茴香子、芫荽子、葛縷子；杜松子

• 09092100007Seeds of coriander, neither crushed nor ground2.5%
• 09092200006Seeds of coriander, crushed or ground2.5%
• 09093100005Seeds of cumin, neither crushed nor ground2.5%
• 09093200004Seeds of cumin, crushed or ground2.5%
• 09096100106Seeds of anise, neither crushed nor ground2.5%
• 09096100204Star anise fructus, neither crushed nor ground2.5%
• 09096100302Seeds of caraway, neither crushed nor ground2.5%
• 09096100400Seeds of fennel; juniper berries, neither crushed nor ground2.5%
• 09096200105Seeds of anise, crushed or ground2.5%
• 09096200203Star anise fructus, crushed or ground2.5%
• 09096200301Seeds of caraway, crushed or ground2.5%
• 09096200409Seeds of fennel; juniper berries, crushed or ground2.5%

0910 薑、番紅花、薑黃（鬱金）、麝香草、月桂葉、咖哩及其他香辛料

• 09101100104Ginger, provisionally preserved, neither crushed nor ground20%
• 09101100907Other gingers, neither crushed nor ground20%
• 09101200103Ginger, provisionally preserved, crushed or ground20%
• 09101200906Other gingers, crushed or ground20%
• 09102000005Saffron0%
• 09103000003Turmeric (curcuma)0%
• 09109100009Mixtures referred to in Note 1 (b) to this Chapter15%
• 09109910009Thyme, Bay leaves0%
• 09109920007Curry10%
• 09109990002Other spices15%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

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