CHAPTER 9
COFFEE, TEA, MATÐ AND SPICES
Notes
l. Mixtures of the products of headings 09.04 to 09.10 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 under heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (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 falling in those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) and other products of heading 12.11.
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA 0901
Coffee, whether or not roasted or
decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion - Coffee not roasted
0901 11 - - Not Decaffeinated
0901 11 10 00 - - - Arabica WIB or Robusta OIB kg 5 30 20 5 5 5 5 5 5 5 20
0901 11 90 00 - - - Other kg 5 30 20 5 5 5 5 5 5 5 20
0901 12 - - Decaffeinated
0901 12 10 00 - - - Arabica WIB or Robusta OIB kg 10 30 20 5 5 5 5 5 5 5 20
0901 12 90 00 - - - Other kg 10 30 20 5 5 5 5 5 5 5 20
- Coffee, roasted:
0901 21 - - Not Decaffeinated
0901 21 10 00 - - - Unground kg 10 60 40 5 5 5 5 5 5 5 35
0901 21 20 00 - - - Ground kg 10 60 40 5 5 5 5 5 5 5 35
0901 22 - - Decaffeinated
0901 22 10 00 - - - Unground kg 10 60 40 5 5 5 5 5 5 5 35
0901 22 20 00 - - - Ground kg 10 60 40 5 5 5 5 5 5 5 35
0901 90 00 00 - Other kg 10 60 40 5 5 5 5 5 5 5 35
0902 Tea, whether or not flavoured
0902 10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
0902 10 10 00 - - Leaf kg 10 60 40 5 5 5 5 5 5 5
0902 10 90 00 - - Other kg 10 60 40 5 5 5 5 5 5 5
0902 20 - Other green tea (not fermented):
0902 20 10 00 - - Leaf kg 10 60 40 5 5 5 5 5 5 5 35
0902 20 90 00 - - Other kg 10 60 40 5 5 5 5 5 5 5 35
0902 30
- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg:
0902 30 10 00 - - Leaf kg 10 60 40 5 5 5 5 5 5 5 35
0902 30 90 00 - - Other kg 10 60 40 5 5 5 5 5 5 5 35
0902 40 - Other black tea (fermented) and other partly fermented tea
0902 40 10 00 - - Leaf kg 10 60 40 5 5 5 5 5 5 5 35
0902 40 90 00 - - Other kg 10 60 40 5 5 5 5 5 5 5 35
0903 00 00 00 MatÐ kg 10 45 30 0 0 0 0 0 0 0 35
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
- Pepper
0904 11 - Neither crushed nor ground:
0904 11 10 00 - - - White kg 5 45 30 0 0 0 0 0 0 0 25
0904 11 20 00 - - - Black kg 5 45 30 0 0 0 0 0 0 0 25
0904 11 90 00 - - - Other kg 5 45 30 0 0 0 0 0 0 0 25
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA 0904 12 - - Crushed and ground
0904 12 10 00 - - - White kg 10 45 30 0 0 0 0 0 0 0 25
0904 12 20 00 - - - Black kg 10 45 30 0 0 0 0 0 0 0 25
0904 12 90 00 Other kg 10 45 30 0 0 0 0 0 0 0 25
0904 20 - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground:
0904 20 10 00 - - Chillies, dried kg 5 45 30 0 0 0 0 0 0 0 25
0904 20 20 00 - - Chillies, crushed or ground kg 10 45 30 0 0 0 0 0 0 0 25
0904 20 90 00 - - Other kg 5 45 30 0 0 0 0 0 0 0 25
0905 00 00 00 Vanilla kg 5 30 20 0 0 0 0 0 0 0 20
0906 Cinnamon and cinnamon-tree flowers
0906 10 00 00 - Neither crushed nor ground kg 5 30 20 0 0 0 0 0 0 0 20
0906 20 00 00 - Crushed and ground kg 10 30 20 0 0 0 0 0 0 0 20
0907 00 00 00 Cloves (whole fruit, cloves and stems) kg 5 30 20 0 0 0 0 0 0 0 20 0908 Nutmeg, mace and cardamoms
0908 10 00 00 - Nutmeg kg 5 30 20 0 0 0 0 0 0 0 20 0908 20 00 00 - Mace kg 5 30 20 0 0 0 0 0 0 0 20 0908 30 00 00 - Cardamoms kg 5 30 20 0 0 0 0 0 0 0 20 0909 Seeds of anise, badian, fennel, coriander, cumin
or caraway; juniper berries 0909 10 - Seeds of anise or badian:
0909 10 10 00 - - Of anise kg 5 30 20 0 0 0 0 0 0 0 20
0909 10 20 00 - - Of badian kg 5 30 20 0 0 0 0 0 0 0 20
0909 20 00 00 - Seeds of coriander kg 5 30 20 0 0 0 0 0 0 0 20
0909 30 00 00 - Seeds of cumin kg 5 30 20 0 0 0 0 0 0 0 20
0909 40 00 00 - Seeds of caraway kg 5 30 20 0 0 0 0 0 0 0 20
0909 50 00 00 - Seeds of fennel; juniper berries kg 5 30 20 0 0 0 0 0 0 0 20 0910 Ginger, saffron, turmeric (curcuma), thyme,
bay leaves, curry and other spices
0910 10 00 00 - Ginger kg 5 30 20 0 0 0 0 0 0 0 20
0910 20 00 00 - Saffron kg 5 30 20 0 0 0 0 0 0 0 20
0910 30 00 00 - Turmeric (curcuma) kg 5 30 20 0 0 0 0 0 0 0 20
0910 40 00 00 - Thyme; bay leaves kg 5 30 20 0 0 0 0 0 0 0 20
0910 50 00 00 - Curry kg 5 30 20 0 0 0 0 0 0 0 20
- Other spices
0910 91 00 00 - - Mixtures referred to in Note 1(b) to this Chapter kg 5 30 20 0 0 0 0 0 0 0 20
0910 99 00 00 - - Other kg 5 30 20 0 0 0 0 0 0 0 20