HS 090412 Crushed or ground
Quick Answer: Pepper, whether crushed or ground, imported under HS 090412 enters the UK at 4.00%, the EU at 4.00%, and the US at a rate of Free or 2¢/kg. This classification specifically applies to pepper that has undergone processing to be broken down into smaller particles or reduced to a powder. For importers and customs brokers, it is crucial to accurately declare the form of the pepper to ensure correct duty assessment. According to CustomTariffs data, while the US offers duty-free entry for some forms, other jurisdictions apply ad valorem duties. Exporters should be aware of these differing tariff treatments to optimize their trade strategies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0904120000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0904120000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0904120000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 090412 cover?
This subheading covers pepper, whether crushed or ground, that falls under HS Heading 0904. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes dried, crushed, or ground fruits of the genus *Piper* (black pepper, white pepper, and green pepper) and dried, crushed, or ground fruits of the genus *Capsicum* or *Pimenta* (chili peppers, paprika, and allspice). The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, specifying that the physical form of being crushed or ground is the defining characteristic for classification here, distinguishing it from whole peppercorns.
What falls outside HS 090412?
The following products are excluded from HS 090412: whole peppercorns of the genus *Piper*, *Capsicum*, or *Pimenta*, which are classified under HS 090411. Additionally, mixtures containing pepper but also other spices or ingredients, where pepper is not the sole or predominant component, may be classified elsewhere based on the principal characteristic. For instance, seasoned salt blends or curry powders would not fall under this subheading, even if they contain ground pepper, as their overall composition dictates a different classification, often under Chapter 09 or Chapter 21.
What are common classification mistakes for HS 090412?
A common error is misclassifying ground pepper that has been mixed with other spices or flavorings. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture, GRI 3 may apply, often leading to classification based on the essential character. Importers may incorrectly classify a pepper-based seasoning blend under 090412 when it should be classified under a more specific heading for mixed condiments or seasonings, such as HS 2103.
How should importers classify products under HS 090412?
The correct procedure for classifying products under HS 090412 involves a two-step process. First, determine if the product is pepper (genus *Piper*, *Capsicum*, or *Pimenta*) and if it is in a crushed or ground form. Second, consult the relevant national tariff schedule, such as the USITC HTS or the EU TARIC, to confirm the specific subheading and any applicable notes or exclusions. Importers and customs brokers should review product descriptions, ingredient lists, and physical characteristics to ensure accurate classification, referencing official customs rulings if ambiguity exists.
How is the duty calculated for products under HS 090412?
A shipment of 100 kilograms of ground black pepper, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared value ($500 USD × 0.015 = $7.50), and an additional specific duty of $0.075 per kilogram ($0.075/kg × 100 kg = $7.50), totaling $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 090412.
Which trade agreements reduce duties for HS 090412?
Several free trade agreements may reduce the applicable duty rate for HS 090412, including the United States-Mexico-Canada Agreement (USMCA), which offers a rate of Free for goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also provides preferential rates, often Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration on the invoice, depending on the agreement and the exporting country's requirements.
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FAQ
What are the import duty rates for HS code 090412 (Pepper, crushed or ground)?
The duty rates for HS code 090412 (Pepper, crushed or ground) vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, preferential rates may apply under trade agreements. For instance, imports from Canada or Mexico under USMCA may also be Free. Always consult the latest HTS for the most current rates and any applicable quotas or special provisions. The EU TARIC system and the UK Trade Tariff also provide specific duty rates for this code, which may differ.
How is HS code 090412 classified? What defines 'crushed or ground' pepper?
HS code 090412 covers pepper (Piper nigrum, Piper longum) that has been processed beyond simple cleaning or drying into a state of being crushed or ground. 'Crushed' typically refers to breaking the peppercorns into smaller fragments, while 'ground' involves reducing them to a powder. The key distinction from other pepper codes (like 090411 for whole pepper) is the physical alteration of the peppercorn's form through mechanical means. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the extent of processing that qualifies for this classification.
What documentation is typically required for importing crushed or ground pepper under HS 090412?
Standard import documentation for HS 090412 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Food safety and quality certifications might also be necessary, especially if the pepper is intended for human consumption. Importers should verify specific requirements with their customs broker and the relevant government agencies in the destination country.
How is the duty calculated for HS code 090412 if a specific duty rate applies, such as 2¢/kg?
If a specific duty rate applies, such as the example of 2¢/kg, the duty is calculated based on the net weight of the imported goods. For instance, if an importer brings in 1,000 kilograms of crushed or ground pepper, the customs duty would be 1,000 kg * 2¢/kg = 2,000¢, which is equivalent to $20.00. This is in contrast to an ad valorem duty, which is a percentage of the value of the goods. It is crucial to check the specific tariff schedule for the applicable duty basis (weight, value, or a combination).
Do trade agreements significantly impact the duty rates for HS code 090412?
Yes, trade agreements can significantly impact duty rates for HS code 090412. For example, under the USMCA (United States-Mexico-Canada Agreement), pepper originating from Canada or Mexico may enter the United States duty-free. Similarly, the EU has various Free Trade Agreements (FTAs) with third countries that can reduce or eliminate duties on goods like pepper. Importers must ensure they have the necessary proof of origin documentation to substantiate claims for preferential treatment under these agreements. Consulting the official tariff database of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is essential to identify applicable preferential rates.