helptariff
China → KoreaHS 210320Tomato ketchup and other tomato saucesBroker recommended

각종 조제 식료품(ko) › Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

Tomato ketchup and other tomato sauces

HS 210320China → Korea

Destination duty
3.2%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 3.2% (FTA 협정세율 - 중국, 2103201000)
  • VAT (부가가치세): 10%
  • This code covers: Tomato ketchup and other tomato sauces

Key points

  • Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

As of: 2026-02-12

2Classification

HS6 names

  • ko토마토 케첩과 그 밖의 토마토 소스
  • enTomato ketchup and other tomato sauces
  • zh_hant番茄醬及其他番茄調味醬
  • zh_hans番茄酱及其他番茄调味酱

Korea tariff lines

LineDescription
2103201000토마토 케찹
2103202000토마토 소스
China export-side line (reference)
  • 21032000-番茄沙司及其他番茄调味汁

Top 3 Korea rulings

  • Tomato sauces; SACLA ARRABBIATA SAUCE; ITALY○ 토마토(토마토 조각, 토마토 주스, 염화칼슘, 구연산) 41.8%, 토마토 페이스트 15.5%, 체리 토마토 12.5%, 해바라기씨유10.7%, 양파, 정제수,당근, 마늘, 셀러리, 설탕, 변성 전분, 정제소금, 엑스트라 버진 올리브유, 젖산 등으로 혼합·조제된 적색계 페이스트상을 유리병에 소매 포장한 것...
  • Tomato sauces; SACLA NAPOLETANA SAUCE; ITALY○ 토마토(토마토 조각, 토마토 주스, 염화칼슘, 구연산) 41%, 토마토 페이스트 16%, 방울 토마토 12%, 정제수 12%, 해바라기씨유 7%, 양파, 당근, 바질, 셀러리, 설탕, 변성 전분, 마늘, 정제소금, 엑스트라 버진 올리브유, 젖산 등으로 혼합·조제된 적색계 페이스트상을 유리병에 소매 포장한 ...
  • Tomato sauces; SPICE PASTE FOR INDONESIAN NASI GORENG; THAILND○ 토마토페이스트 42%, 숙근초 13%, 대두유 11%, 식염 7%, 간장 6.5%, 타마린드, 마늘, 건새우, 홍고추, 설탕, 새우페이스트를 혼합, 분쇄하여 만든 적색계 페이스트를 수지제 봉지에 소매포장한 것(내용량: 50g) - 용도 : 나시고렝용 소스 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변...

Not your product? Search again

As of: 2026-02-12

3Duty & tax

Rate available to China origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 중국FTA RCEP - 중국
2103201000토마토 케찹8%54%3.2%30%
2103202000토마토 소스8%54%18%30%
  • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
  • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
  • · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
  • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
  • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

Landed-cost estimate

Duty rate used
3.2%
Customs value
—
Duty
—
VAT (부가가치세)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-02-12

4Requirements

  • 2103201000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103202000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증

Agencies involved

  • Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
  • UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
  • KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
  • Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
  • Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
  • National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr

As of: 2026-08-27

5Documents

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

    Official page
  • Commercial invoice and packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    Official page

Korea import documents

  • Import declaration (수입신고서)
    Issued by:
    Importer or customs broker, filed electronically in UNI-PASS
    When:
    After the goods enter the bonded area; pre-arrival filing is also allowed

    The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.

    Official page
  • Import declaration certificate (수입신고필증)
    Issued by:
    Customs
    When:
    Issued when the declaration is accepted

    The release document, also used as evidence for input VAT credit and for cost accounting.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the exporting country, or the exporter under self-certification
    When:
    When claiming a preferential rate

    KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.

    Official page
  • Product requirement documents
    Issued by:
    MFDS, KATS, National Radio Research Agency and others
    When:
    Before or together with the declaration

    For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.

    Official page
  • Personal customs clearance code (개인통관고유부호)
    Issued by:
    Korea Customs Service
    When:
    Obtained before an individual imports

    A 13-character code used instead of the resident registration number when an individual is the importer.

    Official page
  • Business registration certificate
    Issued by:
    National Tax Service
    When:
    When a business imports

    Used with the trade business number to identify the importer.

    Official page

6Procedure

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
  3. Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
  4. Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
  2. Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
  3. Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
  4. Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
Show China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Broker recommended

Score: 0.67

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] A Korean import-sales business registration, registration of the overseas manufacturing site, a per-shipment import declaration, laboratory examination on first entry, and Korean labelling.impfood.mfds.go.kr2026-09-07
  • requirement1 destination import requirement(s) found: 수입식품안전관리 특별법unipass.customs.go.kr2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.52수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 2/2건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.56KR 결정례 24건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 46건 중 복수 세번 결정 비율 39% · 같은 사건에서 함께 검토된 다른 HS6 15개 rulings.cbp.gov
Regulatory regime0.87수입식품안전관리 특별법 — 영업등록 + 해외제조업소 등록 + 수입신고 impfood.mfds.go.kr
China origin-side note: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

  • Tomato sauces; SACLA ARRABBIATA SAUCE; ITALY○ 토마토(토마토 조각, 토마토 주스, 염화칼슘, 구연산) 41.8%, 토마토 페이스트 15.5%, 체리 토마토 12.5%, 해바라기씨유10.7%, 양파, 정제수,당근, 마늘, 셀러리, 설탕, 변성 전분, 정제소금, 엑스트라 버진 올리브유, 젖산 등으로 혼합·조제된 적색계 페이스트상을 유리병에 소매 포장한 것...Decided line: 2103202000Date: 2022-01-13
  • Tomato sauces; SACLA NAPOLETANA SAUCE; ITALY○ 토마토(토마토 조각, 토마토 주스, 염화칼슘, 구연산) 41%, 토마토 페이스트 16%, 방울 토마토 12%, 정제수 12%, 해바라기씨유 7%, 양파, 당근, 바질, 셀러리, 설탕, 변성 전분, 마늘, 정제소금, 엑스트라 버진 올리브유, 젖산 등으로 혼합·조제된 적색계 페이스트상을 유리병에 소매 포장한 ...Decided line: 2103202000Date: 2022-01-13
  • Tomato sauces; SPICE PASTE FOR INDONESIAN NASI GORENG; THAILND○ 토마토페이스트 42%, 숙근초 13%, 대두유 11%, 식염 7%, 간장 6.5%, 타마린드, 마늘, 건새우, 홍고추, 설탕, 새우페이스트를 혼합, 분쇄하여 만든 적색계 페이스트를 수지제 봉지에 소매포장한 것(내용량: 50g) - 용도 : 나시고렝용 소스 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변...Decided line: 2103202000Date: 2021-03-18
  • Tomato sauce; ORGANIC RED HEIRLOOM SAUCETomato 58.8%, Tomato paste 6.6%, Carrot 10%, Onion 4.7%, Olive oil 1.9%, Sugar 1.5%, Garlic 0.9%, Spice(Basil, Oregano, Rosemary, Thyme) 0.5%, Salt 0.6%, Water 14.5%로 혼합 조제된...Decided line: 2103202000Date: 2019-03-05
  • Tomato sauce; CIOPPINO PASTA SAUCE; U.S.A토마토 퓨레(82.24%), 토마토 조각, 설탕, 오레가노, 바질, 올리브유, 소금, 양파분말, 마늘분말 등으로 혼합, 조제한 적색계 페이스트상을 수지제 봉지에 소매포장한 것(내용량 약 1.85Kg) ※ 용도 : 식용Decided line: 2103202000Date: 2016-11-02
  • Tomato sauce; RAGU OLD WORLD STYLE TRADITIONAL PASTA SAUCE; U.S.A토마토 퓨레(94.29%), 대두유, 소금, 설탕, 건양파, 향신료, 마늘향 등으로 혼합, 조제한 적색 페이스트상을 수지제 용기에 소매포장한 것(내용량 1.27kg) - 용 도 : 소 스Decided line: 2103202000Date: 2015-07-31
  • Sauce preparation; TOSTITOS HOT SALSA SAUCE; U.S.A토마토 퓨레 49.5%, 토마토 주스 17%, 할라피뇨 고추 17.1%, 양파 12%, 식초, 소금, 마늘 분말, 마늘 향 등으로 혼합, 조제된 적색계 걸죽한 상태의 것을 유리병에 소매포장한 것(내용량 439g) - 용도 : 소스Decided line: 2103202000Date: 2015-05-18
  • Tomato sauce; MOM'S SPAGHETTI SAUCE; U.S.A토마토(토마토조각, 토마토퓨레) 89.4%, 통마늘 5%, 올리브오일 2.6%, 바질 2.3%, 소금, 레몬주스, 후추 등으로 조제된 적색계 걸죽한 상태의 것을 유리병에 소매포장한 것(내용량 680g) - 용 도 : 스카게티용Decided line: 2103202000Date: 2014-11-19
  • Tomato sauce; Solemio garlic tomato sauce; R.KOREA토마토 주성분(66%)에 양파 9%, 마늘 3.65%, 설탕, 정제염, 치즈엑기스, 혼합제제(변성전분, 백설탕, 덱스트린), 파프리키 추출물, 향미증진제, 향신료 등으로 혼합, 조제된 적색계 페이스트상을 비닐에 포장한 것(내용량 1㎏) - 용도 : 스파게티 용Decided line: 2103202000Date: 2012-11-22
  • Tomato sauces ; TOMATO PICKLE ; NET.300g ;INDIA토마토 51.20%에 식물유 16.25%, 소금 15.45%, 타마린드 10.25%, 혼합조미료 등 으로 혼합, 조제한 적색 페이스트상을 유리병에 소매포장한 것(내용량 300g) - 용도 : 소스Decided line: 2103202000Date: 2008-04-08
  • Tomato sauces;;;U.S.A물, 토마토(26%), 양파(13%), 고추류(7.3%), 소금, 식초, 마늘분 등으로 @§조제된 적색계 점조 액상 (3.74kg 플라스틱용기 포장)Decided line: 2103202000Date: 2005-11-01
  • TOMATO SAUCE;Napolitaine sauce;;;FRANCEㅇ 성분 및 성상@§토마토페이스트 주성분(80%)에 당근, 양파, 부추, 해바라기오일, 소금, @§설탕, 마늘, 오레가노, 후추 등으로 혼합조제한 적색계 페이스트상을 유리@§병에 소매포장(Net 255g)@§@§ㅇ 용도 : 스파게티 소스Decided line: 2103202000Date: 2005-07-28
  • TOMATO SAUCES;;;FRANCEㅇ 성분 및 성상@§토마토페이스트 주성분(68%)에 당근, 양파, 부추, 조미료 등으로 혼합조@§제한 적색계 페이스트상을 유리병에 소매포장(Net 255g)@§@§ㅇ 용도 : 소스Decided line: 2103202000Date: 2005-07-28
  • Tomato sauce; SPAGHETTI SAUCE토마토(70%), 올리브오일(10%), 꿀(10%), 양파, 검은후추, 소금 등으로 조제된 적색계 묽은 페이스트상의 토마토소스를 유리병에 소매포장(NET 709g/bottle)Decided line: 2103202000Date: 2003-11-20
  • Tomato sauce;RED MEXICAN SALSA토마토 87.15%, 양파 6.47%, 고추 4.48%, 식염 1.1%, 코리앤더 0.7%, 구연산 0.1% 등의 적색계의 걸죽한 액상을 2.78kg 캔포장한 것으로 소스로 이용됨.Decided line: 2103202000Date: 2002-07-05
Show rulings from other countries (18)

Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade

I am a: Forwarder — Changes which blocks are emphasised