helptariff
China → KoreaHS 220890Other distilled cereal beveragesBroker recommended

음료ㆍ주류ㆍ식초(ko) › Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous

Other distilled cereal beverages

HS 220890China → Korea

Destination duty
0%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (FTA 협정세율 - 중국, 2208901000)
  • VAT (부가가치세): 10%
  • This code covers: Other distilled cereal beverages

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

  • ko기타
  • enOther distilled cereal beverages
  • zh_hant其他穀類酒
  • zh_hans其他谷类酒

Korea tariff lines

LineDescription
2208901000브랜디류(소호 제2208.20호의 것을 제외한다)
2208904000소주
2208906000고량주
2208907000데낄라
2208909000기타
China export-side line (reference)
  • 22089010---龙舌兰酒
  • 22089020---白酒
  • 22089090---其他

Top 3 Korea rulings

  • Other spirituous beverages; MIRIN찹쌀, 쌀, 정제수, 알코올, 포도당시럽 등을 혼합하여 당화, 압착, 여과 등의 공정을 거쳐 조제한 미황색계 액상 [알코올 함량: 약 14.2%(v/v), 불휘발분: 약 47.2%(v/v)] ※ 다른 식품의 조리과정에 첨가하여 풍미 증진용으로 사용하기 위하여 제조되어 불휘발분 30도 이상인 것으로서 알코올을 ...
  • Diplomatico Mantuanoㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.1%, 캐러멜 색소 0.01%, 정제수 20.69%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링
  • Diplomatico Reserva Exclusivaㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.9%, 캐러멜 색소 0.01%, 정제수 19.89%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링

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
2208901000브랜디류(소호 제2208.20호의 것을 제외한다)30%30%0%10%
2208904000소주30%30%12%20%
2208906000고량주30%30%12%20%
2208907000데낄라30%30%0%10%
2208909000기타30%30%12%20%
  • · 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
0%
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

  • 2208901000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2208904000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2208906000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2208907000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2208909000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    광주광역시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    대구광역시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    대전광역시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    부산광역시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    서울특별시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    울산광역시
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    유역(지방)환경청
    Document:
    국제적멸종위기 동식물 수입허가서
  • 2208909000야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    인천광역시
    Document:
    국제적멸종위기 동식물 수입허가서

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: 0.79

A signal derived from public data, not advice.

Why this reading

  • regime[NTS/MFDS] Alcohol may be imported only by a holder of an NTS liquor-import licence, plus an MFDS import declaration and inspection, liquor/education/VAT taxes and Korean labelling with warning text.nts.go.kr2026-09-07
  • requirement2 destination import requirement(s) found: 야생생물 보호 및 관리에 관한 법률(허가), 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 requirements0.76야생생물 보호 및 관리에 관한 법률(허가) unipass.customs.go.kr수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 2건 · 하위 HS10 5/5건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.70KR 결정례 101건 · 하위 세번 7종으로 분산 unipass.customs.go.krUS CROSS 45건 중 복수 세번 결정 비율 11% · 같은 사건에서 함께 검토된 다른 HS6 7개 rulings.cbp.gov
Regulatory regime0.87주세법 주류수입업 면허 + 수입식품 수입신고 nts.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

  • Other spirituous beverages; MIRIN찹쌀, 쌀, 정제수, 알코올, 포도당시럽 등을 혼합하여 당화, 압착, 여과 등의 공정을 거쳐 조제한 미황색계 액상 [알코올 함량: 약 14.2%(v/v), 불휘발분: 약 47.2%(v/v)] ※ 다른 식품의 조리과정에 첨가하여 풍미 증진용으로 사용하기 위하여 제조되어 불휘발분 30도 이상인 것으로서 알코올을 ...Decided line: 2208909000Date: 2026-03-31
  • Diplomatico Mantuanoㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.1%, 캐러멜 색소 0.01%, 정제수 20.69%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링Decided line: 2208909000Date: 2025-08-29
  • Diplomatico Reserva Exclusivaㅇ 당밀을 발효하여 증류한 럼(Rum) 78.2%에 설탕 1.9%, 캐러멜 색소 0.01%, 정제수 19.89%를 혼합한 갈색 투명한 액상을 유리병에 소매포장한 주류(내용량: 700ml) ㅇ 제조공정 : 발효(당밀) → 증류 → 숯 여과 → 숙성 → 물, 설탕, 캐러멜색소 첨가 → 필터링Decided line: 2208909000Date: 2025-08-29
  • SCOTCH WHISKY HIGHBALL LEGENDARY SCOT ; 350MLㅇ 물품개요 - 스카치 위스키(몰트, 그레인), 탄산, 물을 혼합하여 조제한 연한 미황색 액상을 알루미늄제 캔에 소매포장한 것(내용량 : 350ml) - 구성성분 : 스카치 위스키 18.7%, 물 76%, 탄산가스 5.3% - 가격 비율 : 스카치 위스키 99.6%, 물 0.1%, 탄산가스 0.3% - 알코올...Decided line: 2208909000Date: 2024-07-08
  • Other spirituous beverages; COGNAC FLAVOR MQ+56502브랜디 24%와 주정 37%, 향기 성분(Ethyl acetate, Isoamyl alcohol 등) 0.9%, 물 38.1%를 혼합한 미황색 투명한 액상[불휘발분 2도 미만] ※ 국세청 주류면허지원센터 : 알코올 함량 52.3 V/V%, 음용 가능 - 용도 : 주류 제조용 원료(착향) ※ 품목분류는 수출입신...Decided line: 2208909000Date: 2024-04-26
  • Other spirituous beverages; Hinode Hon Mirin; 320㎖ㅇ 미림(찹쌀 물, 알코올, 누룩), 알코올, 포도당시럽, 덱스트로오스, 물을 혼합·조제한 미황색계 액상을 플라스틱 용기에 소매포장한 것 [내용량 : 320㎖, 알코올 함량 : 약 14.0%(v/v), 불휘발분함량 : 43.77%] - 용도 : 조리용(음용가능) ※ 「주세법」에 따른 '주류'의 해당여부 확인 ...Decided line: 2208909000Date: 2021-12-13
  • spirituous beverages; HONMIRIN찹쌀, 입국, 주정 등을 혼합하여 당화 및 숙성 후 압착, 여과 등을 거쳐 제조한 미황색계 투명액상을 플라스틱 용기에 소매포장한 것(내용량 : 1ℓ, 알코올함량 : 14 v/v%, 불휘발분 : 약 42.6 w/v%) ※ 「주세법 시행령」제2조 제2호에 따라 다른 식품의 조리과정에 첨가하여 풍미 증진용으로 사용...Decided line: 2208909000Date: 2021-06-18
  • Other spirituous beverage; TOPO CHICO HARD SELTZER STRAWBERRY GUAVA; MEXICOㅇ 탄산수에 주정, 딸기향, 구아바향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20
  • Other spirituous beverage; TOPO CHICO HARD SELTZER PINEAPPLE TWIST; MEXICOㅇ 탄산수에 주정, 파인애플향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20
  • Other spirituous beverage; TOPO CHICO HARD SELTZER TANGY LEMON LIME; MEXICOㅇ 탄산수에 주정, 레몬라임향 등을 혼합하여 제조한 무색투명 액상을 금속캔에 소매포장한 것(내용량 : 355ml, 알코올 함량 : 4.7 v/v%, 불휘발분 : 2% 미만) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2020-11-20
  • Kaoliang wine; MINGNIANG 40.8고량, 밀, 쌀을 증류한 것에 차농축액(홍차잎)과 용안육, 구기자, 자일리톨 추출물을 혼합한 무색 투명 액상을 유리병에 소매포장한 것(제시규격 125ml)(알코올 함량 40.8 v/v%, 불휘발분 약 2 w/v%미만) - 용도 : 고량주Decided line: 2208906000Date: 2019-06-12
  • Kaoliang wine; MINGNIANG 50.8고량, 밀, 쌀을 증류한 것에 차농축액(홍차잎)과 용안육, 구기자, 자일리톨 추출물을 혼합한 무색 투명 액상을 유리병에 소매포장한 것(제시규격 125ml)(알코올 함량 50.8 v/v%) - 용도 : 고량주 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208906000Date: 2019-06-12
  • Other sprits; Qinbai(沁白); PR.CHNA보드카, 백주(고량주), 향료, 물 등을 혼합한 무색 투명한 액상을 유리병에 소매포장한 것(내용량 280ml) [알코올함량 18(v/v)%, 불휘발분 2%(w/v) 미만] - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2208909000Date: 2018-06-05
  • Other spirituous beverages; Kobe Kyoryuchi StrongChu-hi Lemon Zero; JAPANSpirits, Lemon juice, Citric acid anhydrous, Trisodium cirtrate, Lemon flavour, Acesulfame K 등을 혼합하고 이산화탄소를 주입한 무색 투명 액상의 주류를 금속캔(내용량 350ml)에 소매포장[알코올함량 8%(v/v), 불휘발분 약 0.6%...Decided line: 2208909000Date: 2017-08-18
  • Other spirituous beverage; Calpis Sour(Original); TAIWANㅇ물 76%, 발효유, 설탕, 주정 2.3%, 탈지분유, 요구르트향, 대두식이섬유, 젖산, 펙틴, 구연산, 구연산나트륨, 천연향(사과, 오렌지, 레몬 등) 등으로 조제된 유백색 액상을 유리병에 소매포장한 물품[내용량 275mL, 알코올 용량 약 3 (v/v)%, 불휘발분 약 11.1 (w/v)%] - 용도 :...Decided line: 2208909000Date: 2016-12-29
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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

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