HS 0904.11: Spices; pepper (of the genus piper), neither crushed nor ground
Viet Nam lines
| VN line | Description | Export duty | Import MFN |
|---|---|---|---|
| 0904.11.10 | Chưa xay hoặc chưa nghiền · Trắng | 0% | 20% |
| 0904.11.20 | Chưa xay hoặc chưa nghiền · Đen | 0% | 20% |
| 0904.11.90 | Chưa xay hoặc chưa nghiền · Loại khác | 0% | 20% |
VN tariff book, 8-digit · 3 lines · as of 2026-07-23
Market: United States
| HTS line | Description |
|---|---|
| 0904.11.00.20 | Neither crushed nor ground · Black |
| 0904.11.00.40 | Neither crushed nor ground · White |
US HTSUS, 10-digit (import) · 2 lines · as of 2026-09-28
Viet Nam → United States
| Measure | Rate | |||
|---|---|---|---|---|
| Import into US | Standard import rate (MFN)Import into US · as of 2026-09-28 | Free | — | 2026-09-28hts.usitc.gov |
| Import into US | Section 301 (forced labor), 9903.05.84Import into US · as of 2026-09-28Applies to all products of the origin, not to goods found to be made with forced labor (USTR, 91 FR 47318).In force from 2026-07-24 | Not charged on this lineProgramme rate: +12.5% · hts.usitc.gov | This line: exempt under U.S. note 52(b), heading 9903.05.86Applies to all products of the origin, not to goods found to be made with forced labor (USTR, 91 FR 47318).In force from 2026-07-24Legal ref: HTSUS 9903.05.84 (2026HTSRev20), U.S. note 52 to subchapter III of chapter 99; USTR notice of actions, 91 FR 47318 | 2026-09-28hts.usitc.govFederal Register |
| Export from VN | Export dutyExport from VN · as of 2026-07-23In force from 2023-05-31 | 0% | Legal ref: 26/2023/NĐ-CPValid 2023-05-31 onward | 2026-07-23shorturl.at |
United States → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Import VATImport into VN · as of 2026-07-230% if the goods are not subject to VAT at import: farm products that are unprocessed or only ordinarily pre-processed (dried, cleaned, husked) (Law 48/2024/QH15 Art. 5). Processed goods pay: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%. The 5% in the tariff book is for these products traded inside Viet Nam, not at import.In force from 2025-07-01 | 0–10% | 0% if the goods are not subject to VAT at import: farm products that are unprocessed or only ordinarily pre-processed (dried, cleaned, husked) (Law 48/2024/QH15 Art. 5). Processed goods pay: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%. The 5% in the tariff book is for these products traded inside Viet Nam, not at import.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23shorturl.at |
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15 | 20% | no FTA; MFN appliesLegal ref: 107/2016/QH13, Article 5(3)(a)Valid 2023-07-15 onward | 2026-07-23datafiles.chinhphu.vn |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into US
- Chapter 99 (US additional duties): product scope is not loaded for Section 201 safeguards, the China maritime Section 301 action (from 2026-11-10) and other product-specific programs; they may apply to the goods they name.
- Chapter 99: Section 301 on Brazil and Nicaragua and Section 338 on Canada are shown as May apply, because their exemptions are not loaded.
- Chapter 99: where a duty depends on the product description, end use, metal content or a certification, it is shown as May apply, never as 0; content-based Section 232 values are not computed.
- Special program rates and column 2 rates are not loaded (no program covers VN or CN goods).
- AD/CVD (anti-dumping and countervailing duties) flags cover orders on VN and CN goods only; the rate depends on the producer (check the order).
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Market: China
| CN line | Description |
|---|---|
| 0904.11.00 | Spices; pepper (of the genus piper), neither crushed nor ground · CN national line, Original Chinese text (CN book)
|
CN tariff book 2026, 8-digit · 1 line · as of 2026-09-26
Viet Nam → China
| Measure | Rate | |||
|---|---|---|---|---|
| Import into CN | Standard import rate (MFN)Import into CN · as of 2026-09-26 | 20% | — | 2026-09-26gss.mof.gov.cn |
| Import into CN | ACFTA preferenceNeeds proof of originImport into CN · as of 2026-09-26if the goods meet the ACFTA rules of origin (C/O form E) | 5% | if the goods meet the ACFTA rules of origin (C/O form E) | 2026-09-26gss.mof.gov.cn |
| Import into CN | RCEP preferenceNeeds proof of originImport into CN · as of 2026-09-26if the goods meet the RCEP rules of origin | 15% | if the goods meet the RCEP rules of origin | 2026-09-26gss.mof.gov.cn |
| Import into CN | Import VATImport into CN · as of 2026-09-26
| 9% | import VAT, charged on the duty-paid value; not a dutyLegal ref: Original Chinese text (CN book)
| 2026-09-26gss.mof.gov.cn |
| Export from VN | Export dutyExport from VN · as of 2026-07-23In force from 2023-05-31 | 0% | Legal ref: 26/2023/NĐ-CPValid 2023-05-31 onward | 2026-07-23shorturl.at |
China → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15 | 20% | Legal ref: 26/2023/NĐ-CPValid 2023-07-15 onward | 2026-07-23shorturl.at |
| Import into VN | Import VATImport into VN · as of 2026-07-230% if the goods are not subject to VAT at import: farm products that are unprocessed or only ordinarily pre-processed (dried, cleaned, husked) (Law 48/2024/QH15 Art. 5). Processed goods pay: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%. The 5% in the tariff book is for these products traded inside Viet Nam, not at import.In force from 2025-07-01 | 0–10% | 0% if the goods are not subject to VAT at import: farm products that are unprocessed or only ordinarily pre-processed (dried, cleaned, husked) (Law 48/2024/QH15 Art. 5). Processed goods pay: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%. The 5% in the tariff book is for these products traded inside Viet Nam, not at import.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23shorturl.at |
| Import into VN | RCEP preferenceNo benefit over the standard rateImport into VN · as of 2026-07-23if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 20% | if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 2026-07-23shorturl.at |
VAT rebate (export, CN)
9%The exporter can claim this back from China as a VAT refund. It is a refund, not a duty, and it does not lower the duties above.
Source: CN customs list 2026, 10-digit · as of 2026-09-26
10-digit customs lines, not merged with the 8-digit tariff line
| Customs line | VAT rebate | Export duty | Description |
|---|---|---|---|
| 0904.11.00.10 | 9% | 0% | CN national line, Original Chinese text (CN book)
|
| 0904.11.00.90 | 9% | 0% | CN national line, Original Chinese text (CN book)
|
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into CN
- Preferential rates are loaded for origin VN (ACFTA, RCEP) only; China's other agreements are not loaded.
- Import VAT and consumption tax come from the China customs list 2026 (10-digit layer), not the tariff book.
- The customs list states no consumption tax for this line.
- US-origin goods: the further 24% retaliatory duty is suspended until 2026-11-10 13:01 (Beijing time) and is listed as a measure from that date; dates are UTC days, and a later notice extending the suspension needs a data update.
- Trade remedies (anti-dumping, countervailing) are not loaded.
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Export from CN
- China's export tariff schedule (as_of 2026-09-26) lists no export duty for this line.
Market: European Union
| EU line | Description |
|---|---|
| 0904.11.00.10 | Neither crushed nor ground · Black pepper (Piper) |
| 0904.11.00.90 | Neither crushed nor ground · Other |
EU CN/TARIC, 10-digit · 2 lines · as of 2026-09-15
Viet Nam → EU, Germany VAT shown
| Measure | Rate | |||
|---|---|---|---|---|
| Import into EU | Additional duty (conditional)Depends on documentsImport into EU · as of 2026-09-15In force from 2025-07-20 | 0%; 50% for products exported from Russia or Belarus | conditional: the rate depends on the documents presented (TARIC condition codes); check the legal baseLegal ref: Regulation 1227/25Valid 2025-07-20 onward | 2026-09-15ec.europa.eu |
| Import into EU | Standard import rate (MFN)Import into EU · as of 2026-09-15In force from 2001-01-01 | 0% | Legal ref: Regulation 2388/00Valid 2001-01-01 onward | 2026-09-15ec.europa.eu |
| Import into EU | Import VAT, GermanyImport into EU · as of 2026-10-03Reduced rate under national law (standard rate 19%) | 7% | Reduced rate under national law (standard rate 19%)Legal ref: UStG § 12 Abs. 2 Nr. 1 with Anlage 2 lfd. Nr. 12 (Kaffee, Tee, Mate und Gewürze, Kapitel 9)Rate in force on Jul 1, 2026 | 2026-10-03gesetze-im-internet.de |
| Export from VN | Export dutyExport from VN · as of 2026-07-23In force from 2023-05-31 | 0% | Legal ref: 26/2023/NĐ-CPValid 2023-05-31 onward | 2026-07-23shorturl.at |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Import VAT by member state
| Member state | Rate for this code | Standard rate | Legal basis | |
|---|---|---|---|---|
| Germany | 7% | 19% | UStG § 12 Abs. 2 Nr. 1 with Anlage 2 lfd. Nr. 12 (Kaffee, Tee, Mate und Gewürze, Kapitel 9) | Jul 1, 2026 |
| France | 5.5% | 20% | CGI art. 278-0 bis A 1° (BOI-TVA-LIQ-30-10-10: the rate applies to imports) | Jul 1, 2026 |
| Netherlands | 9% | 21% | Wet OB 1968 art. 9 lid 2 onderdeel a, Tabel I post a.1 (voedingsmiddelen) | Jul 1, 2026 |
The rate for this code is the reduced rate where the member state's law sets one for it (article linked), else the standard rate. Standard rates: EC TEDB · as of 2026-10-03
EU imports from Viet Nam, HS 0904.11, last 12 months
| Month | Value (EUR) | Quantity (kg) |
|---|---|---|
| Aug 2025 | 10,163,851 | 1,588,630 |
| Sep 2025 | 14,425,124 | 2,223,291 |
| Oct 2025 | 13,001,334 | 2,090,803 |
| Nov 2025 | 17,112,201 | 2,718,159 |
| Dec 2025 | 14,337,375 | 2,289,778 |
| Jan 2026 | 10,047,518 | 1,632,741 |
| Feb 2026 | 13,797,794 | 2,144,575 |
| Mar 2026 | 12,593,637 | 2,019,655 |
| Apr 2026 | 20,190,016 | 3,109,761 |
| May 2026 | 17,339,057 | 2,801,872 |
| Jun 2026 | 24,926,085 | 3,855,656 |
| Jul 2026 | 23,457,393 | 3,728,456 |
Data through Jul 31, 2026 · Source: Eurostat Comext DS-045409 (EU27 imports, monthly)
Not covered here
Other possible charges are not included in this estimate.
Import into EU
- VAT: the destination member state's standard rate is shown (EC TEDB, refreshed monthly). Reduced rates are listed only as 'a reduced rate may apply (category)': TEDB maps them to CN codes in part, and whether one applies depends on the product and national law. Excise is not loaded.
- Origin-specific measures are loaded for VN, CN and US origin only; measure exclusions and conditions (certificates, entry prices) are shown as text or not at all.
- Anti-dumping and countervailing duties are flags: the rate depends on the producer (TARIC additional code).
- Tariff quotas are flags: the in-quota rate applies only while the quota is open.
- EUDR and CBAM are flags (COMPLIANCE), not duties. An 'ex' code covers only part of the line: check the product against the regulation. Other EU product rules (SPS, REACH, the forced-labour ban) are not loaded.
Traders
No shipments recorded for this code in the last 12 months.