胡椒；干、碎或粉状的辣椒或多香果
所属章：咖啡、茶、香料。以下为 HS 0904 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 16 | 2.5% – 5% | 7 | 有 | 无 | 进入 → |
| IN | 印度 | 16 | 30% – 70% | — | — | 16 | 进入 → |
| ID | 印度尼西亚 | 10 | 5% – 5% | — | 有 | 10 | 进入 → |
| MY | 马来西亚 | 10 | 0% – 0% | 10 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 14 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 10 | 30% – 30% | — | 有 | 10 | 进入 → |
| VN | 越南 | 10 | 30% – 30% | — | 有 | 10 | 进入 → |
| JP | 日本 | 8 | 4.2% – 7% | 4 | 有 | 无 | 进入 → |
| KR | 韩国 | 4 | 8% – 50% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 4 | — | 4 | 有 | 无 | 进入 → |
| GB | 英国 | 9 | 0% – 8% | 4 | — | 无 | 进入 → |
| BR | 巴西 | 4 | 9% – 9% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 6 | 20% – 20% | — | — | 无 | 进入 → |
| CN | 中国 | 7 | 20% – 20% | — | 有 | 7 | 进入 → |
下钻到 6 位子目对比
本品目含 4 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 9 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 9 章注释（Chapter Notes）
1. Mixtures of the products of heading 0904 to 0910 are to be classified as follows:
- (a) mixtures of two or more of the products of the same heading are to be classified in that heading;
- (b) mixtures of two or more of the products of different headings are to be classified in heading 0910.
The addition of other substances to the products of heading 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.
2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.
### Additional chapter notes
1. The duty rate applicable to mixtures falling in heading 0904 to 0910 can be found in the current version of the “Tariff of the United Kingdom”, Part Four “Rules for calculation of import duties”, General Rule 1, see Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK
第 II 类注释（Section II Notes）· Vegetable products
1. In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准