HS Code 0904.21 : Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for fruits of the genus capsicum or of the genus pimenta, dried, neither crushed nor ground is 0904.21. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 20% [Bureau of Customs Philippines].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 09
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice):
Heading 0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice):
Subheading .21
.21
Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Philippines (Bureau of Customs - BOC)
0904.21
MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + Food Facility Registration
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: PHILIPPINES Trade Remedies & Safeguards
Bureau of Customs Philippines (BOC) Anti-Dumping / Trade Defence
Standard Philippines BOC Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground. |
| FTA | Philippines Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground
MODULE 11: Bureau of Customs Advance Ruling (CMTA)
Legally binding classification rulings issued by Bureau of Customs for HS 0904.21.
Query official BOC portal:
Search Bureau of Customs Portal for 0904.21 →Bureau of Customs Philippines Lines (0904.21)
National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0904.11 | Subheading under Heading 0904 | HS 0904.11 Philippines Duty & Entry Rules → |
| 0904.12 | Subheading under Heading 0904 | HS 0904.12 Philippines Duty & Entry Rules → |
| 0904.22 | Subheading under Heading 0904 | HS 0904.22 Philippines Duty & Entry Rules → |
Official Primary Sources & Authority References
Bureau of Customs Philippines (BOC) ↗
Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.
BOC Advance Ruling Portal (CMTA) ↗
Bureau of Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground?
Under WCO Harmonized System 2022 and United States (USITC HTS), Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground is classified under HS 0904.21 (Heading 0904, Chapter 09). The representative PH MFN general duty rate is 20%.
How is HS 0904.21 distinguished within Heading 0904 (Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): )?
Heading 0904 covers Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): . Subheading 0904.21 specifically isolates Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0904.
What are the primary candidate subheadings related to HS 0904.21?
Related subheadings under Heading 0904 include 0904.11, 0904.12, 0904.22. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0904.21 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground?
Commercial shipments of Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0904.21?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0904.21?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 0904.21 in Philippines?
Commercial imports of Fruits of the genus Capsicum or of the genus Pimenta, Dried, neither crushed nor ground under HS 0904.21 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 0904.21 are administered by Bureau of Customs Philippines (BOC).
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