Customs Administration of the Ministry of Finance has announced that, in order to align with World Customs Organization （WCO） tariff classification guidelines and reduce disputes between customs authorities and taxpayers, the Ministry of Finance issued Order No.1131027392 on October 15, 2024. This order classifies ＂Rooibos tea＂ （scientific name: Aspalathus linearis） under tariff No. 1211.90.91 ＂Other plants and parts of plants （including seeds and fruits）, used for pharmacy, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.＂ The tariff rate is zero, and stipulation shall become effective from November 1, 2024.
Customs Administration further explained that Rooibos tea is made from the dried leaves of the species of Aspalathus shrub and is used as an herbal tea, which excludes it from the category of tariff heading 0902 of the species of Thea plants. According to the WCO database, Customs previously classified the product under tariff heading 1212 as ＂Other vegetable products＂ based on the interpretation of HS Note to tariff heading 1212. According to rules 1 and 6 of the General Rules for the Interpretation of the Customs Import Tariff, the product was classified under tariff No. 1212.99.90, which includes ＂Other fruit stones and kernels and other vegetable products, primarily for human consumption＂, with a tariff rate of 16％.
However, following the Amendments to the Compendium of Classification Opinions of WCO HS Committee 71st Session, which recognizes the medicinal properties of the product, the classification was modified. It was reclassified under tariff No. 1211.90.91 " Other plants and parts of plants （including seeds and fruits）, used for pharmacy, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered,＂with zero tariff rate. This classification is in line with international tariff standards. Relevant information can be found on the official government gazette website （https://gaz.ncl.edu.tw）.
Finally, Customs Administration further reminds importers to correctly declare the applicable tariff numbers when importing goods to expedite customs clearance. Additionally, Customs has offered an Advance Ruling for Tariff Classification of Imported Goods. Importers can submit an application form in the designated format, providing relevant product information to Customs prior to importation, for an advance ruling on tariff classification of the goods.
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