Essential oils and resinoids; perfumery, cosmetic or toilet preparations › Beauty or make-up preparations and preparations for the care of the skin
Lip make-up preparations
HS 330410China → Korea
1Overview
- Destination duty: 0% (FTA 협정세율 - 중국, same on all 2 lines)
- VAT (부가가치세): 10%
- This code covers: Lip make-up preparations
Key points
- Small-consignment exemption: goods for personal use with a goods value of US$150 or less, or US$200 for US-origin goods under KORUS. Express consignments are split by goods value into list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) and full import declaration (over US$2,000); shipments from the same sender on the same day, or one bill of lading split up, 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.
Key points on the origin side
- Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
- Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
- Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
- Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
- Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
- Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.
As of: 2026-02-12 · Guidance as of: 2026-09
2Classification
HS6 names
- ko입술화장용 제품류
- enLip make-up preparations
- zh_hant唇部化粧用品
- zh_hans唇部化粧用品
Korea tariff lines
| Line | Description |
|---|---|
| 3304101000 | 립스틱 |
| 3304109000 | 기타 |
China export-side line (reference)
- 33041000-唇用化妆品
Top 3 Korea rulings
- Lip make-up preparations; BUBBLEGUM; LIP SCRUBSucrose, Jojoba seed oil, Flavour, Water, Alpha-isomethyl lonone, 착색제 등으로 혼합·조제된 분홍색계 페이스트(거친입자 함유)를 유리용기에 소매포장한 것(내용량 20g) - 용도 : 입술 각질 케어용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수...
- Lip make-up preparations; Balancium Ceramide Lip Butter Sleeping MaskBis-diglyceryl polyacryladipate-2, Shea butter, Coconut Oil, Castor Seed Oil, Polyclyceryl-3 distearate, Phyrosteryl/Isostearyl/Cetyl/Stearyl/Behenyl dimer dilinoleate, Jojo...
- Lip make-up preparations; Blooming dew edgeholic gloss AR; R.KOREAPolyisobutene, hydrogenated polyisobutene, diisostearyl malate, triethylhexanoin, polyglyceryl-2 triisostearate, beeswax, silica dimethyl silylate, sorbitan olivate, shea bu...
As of: 2026-02-12
3Duty & tax
Rate available to China origin
| Line | Description | 기본세율 | WTO 협정세율(양허세율) | FTA 협정세율 - 중국 | FTA RCEP - 중국 |
|---|---|---|---|---|---|
| 3304101000 | 립스틱 | 8% | 6.5% | 0% | 4.3% |
| 3304109000 | 기타 | 8% | 6.5% | 0% | 4.3% |
Destination costs beyond the duty (internal taxes and fees)
about +10% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As of · source |
|---|---|---|---|
| Value-added tax (VAT)10% of (customs value (CIF) + duty). | 10% | 부가가치세법 (수입재화의 과세표준) | As of: 2026-09부가가치세법 — 국가법령정보센터 |
Caveats
- Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
- A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
- De minimis: US$150 self-use small-consignment exemption (US$200 from the US).
- Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis
US$150 self-use small-consignment exemption (US$200 from the US)
The 'goods value' includes tax, inland freight and insurance incurred in the sending country but excludes the international shipping charge to Korea. Once the threshold is passed the exemption is lost and the whole consignment — international freight included — becomes taxable.
· Applies only to goods recognised as being for personal use. Goods for resale, or quantities beyond the self-use allowance, do not qualify.
· Aggregation: consignments from the same sender arriving on the same day, or one B/L split artificially, are combined and taxed together.
- Threshold:
- 150 USD
- Legal basis:
- 관세법 제94조제4호 · 관세법 시행규칙 제45조제2항제1호 · 수입통관 사무처리에 관한 고시(관세청고시 제2024-43호) 제67조·별표11, 제68조
Other clearance routes (3)
- List clearance (express consignments, goods value ≤ US$150; ≤ US$200 from the US)effective rate about 0%duty 0%
Cleared on the courier's manifest without an import declaration, free of duty and VAT. An individual needs a 개인통관고유부호 (personal clearance code); excluded categories such as medicines and health-functional foods move to the simplified declaration track.
- Applies when:
- Express consignment, self-use, and not on the excluded list
- Limits:
- 150 USD/shipment
- Simplified import declaration (goods value over US$150 up to US$2,000)
Duty and VAT are charged; only the declaration form is simplified. The rates are the same as on a general declaration.
- Applies when:
- Goods value above the exemption threshold and up to US$2,000
- Limits:
- 150 USD/shipment · 2000 USD/shipment
- Simplified combined rate (traveller, postal and express consignments — 관세법 §81)effective rate about 15%
A single rate replacing duty and internal taxes together. The commonly quoted bands are 15% for ordinary goods, 19% for fur clothing and fur articles, 18% for leather and textile articles and 21% for ginseng; for jewellery, watches and bags the excess over a threshold amount is taxed at 45%. Check the schedule to the Enforcement Decree for the exact bands. Alcohol and tobacco are excluded and keep their own taxes.
- Applies when:
- Traveller accompanied baggage, postal items, and courier or separately-shipped consignments
Information, not advice. The tax actually charged is fixed by customs on the accepted declaration, at the rates and customs value applying that day. 개별소비세 (individual consumption tax) and 주세 (liquor tax) fall only on goods listed in their statutes; an HS6 code cannot settle whether an item is on those lists. Verify with Korea Customs (125) or a licensed 관세사.
As of: 2026-09-09
- · 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.
- · The simplified tariff rate is a combined customs-duty-and-internal-tax rate available for travellers' and crew members' accompanied goods, postal items, and consigned or separately shipped personal effects (Customs Act article 81). The goods covered and the bands themselves sit in article 96 of the Enforcement Decree and its Annex 2. It does not apply to duty-free or duty-reduced goods, raw materials for export production, goods charged a specific duty, goods the Commissioner designates (commercial quantities, high-value articles), or where the importer asks for it not to be applied.
- · 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
- —
- Value-added tax (VAT)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-02-12
4Requirements
- 화장품법
- Agency:
- 한국의약품수출입협회
- Document:
- 표준통관예정보고서(화장품)
2 tariff lines
3304101000, 3304109000
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 is self-certified, the Korea–China FTA uses authority-issued certificates, and RCEP follows the method the agreement sets. A preference can also be claimed after release: the retroactive application must be filed within one year of the date the import declaration was accepted (FTA Special Customs Act art. 9(1)), or within 45 days of the triggering event in exceptional cases such as an amended declaration following a change of classification (Enforcement Decree art. 5(3)).
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
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- 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.
- 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.
- 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.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- 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.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- 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.
- Choosing the trackExpress consignments are handled by goods value as list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) or full import declaration (over US$2,000). Medicines, herbal medicine ingredients, quarantine-listed agricultural, forestry, livestock and fishery products, health functional foods, goods suspected of infringing intellectual property, foodstuffs, alcohol and tobacco, some cosmetics and radio equipment under the Radio Waves Act are excluded from list clearance regardless of value.
- Exemption testGoods for personal use with a goods value of US$150 or less (US$200 for US-origin goods) are free of duty and VAT. Shipments from the same sender on the same day, or a single transport document split up, are assessed together. Health functional foods and medicines have separate personal-use quantity limits — for example six bottles of a health functional food, and six bottles of a medicine or a three-month course under the dosage instructions.
- 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.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- Personal allowanceThe basic allowance is US$800 for the total value of goods acquired abroad. Separately, alcohol up to 2 litres and US$400, 200 cigarettes, 100 ml of perfume and 20 ml of e-cigarette nicotine liquid are free of duty; travellers under 19 get no alcohol or tobacco allowance. The basis is Customs Act Enforcement Rules art. 48.
- Voluntary declarationVoluntarily declaring goods above the allowance reduces the duty by 30% (subject to a cap). Failing to declare and being caught attracts a penalty of 40% of the tax due, or 60% for a second or later occasion within two years.
- 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
- 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.
- 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.
- DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
- Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
- Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
- Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.
7Difficulty
Score: 0.68
A signal derived from public data, not advice.
Why this reading
- regime[MFDS] 화장품법 — 화장품책임판매업 등록 + 표준통관예정보고Only a registered Korean cosmetics Responsible Distributor may import; each item needs a standard import report through KPTA plus Korean labelling. Functional cosmetics (whitening, anti-wrinkle, UV) need MFDS review or notification.mfds.go.kr2026-09-07
- requirement1 destination import requirement(s) found: 화장품법unipass.customs.go.kr2026-09-07
- ambiguityClassification is contested — 14 KR rulings split across 2 subheadings.unipass.customs.go.kr2026-09-07
Components
| Import requirements | 0.52 | 화장품법 unipass.customs.go.kr1 requirement law(s) · 2/2 of the HS10 lines below this code customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상) |
|---|---|---|
| Classification ambiguity | 0.71 | KR rulings: 14, spread over 2 subheadings unipass.customs.go.krUS CROSS: 110 rulings, 86% of them decided on more than one line · 90 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.80 | 화장품법 — 화장품책임판매업 등록 + 표준통관예정보고 mfds.go.kr |
As of: 2026-09-07
8Cases
Rulings held:Korea 14United States 110Taiwan 0China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
Korea rulings (destination)
Showing the 10 most recent
- 관세평가분류원Lip make-up preparations; BUBBLEGUM; LIP SCRUBSucrose, Jojoba seed oil, Flavour, Water, Alpha-isomethyl lonone, 착색제 등으로 혼합·조제된 분홍색계 페이스트(거친입자 함유)를 유리용기에 소매포장한 것(내용량 20g) - 용도 : 입술 각질 케어용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수...Decided line: 3304109000Date: 2023-04-19Reference: CLIP-0072023001415
- 관세평가분류원Lip make-up preparations; Balancium Ceramide Lip Butter Sleeping MaskBis-diglyceryl polyacryladipate-2, Shea butter, Coconut Oil, Castor Seed Oil, Polyclyceryl-3 distearate, Phyrosteryl/Isostearyl/Cetyl/Stearyl/Behenyl dimer dilinoleate, Jojo...Decided line: 3304109000Date: 2021-08-05Reference: CLIP-0072021002782
- 관세평가분류원Lip make-up preparations; Blooming dew edgeholic gloss AR; R.KOREAPolyisobutene, hydrogenated polyisobutene, diisostearyl malate, triethylhexanoin, polyglyceryl-2 triisostearate, beeswax, silica dimethyl silylate, sorbitan olivate, shea bu...Decided line: 3304109000Date: 2017-04-04Reference: CLIP-0072017001885
- 관세평가분류원Lipsticks; Persona Cushion Liptint; R.KOREAIsononyl isononanoate, phenyl trimethicone, polyglyceryl-2 triisostearate, ozokerite, bis-diglyceryl polyacyladipate, pentaerythrityl tetraisostearate, silica, caprylic/capr...Decided line: 3304101000Date: 2017-04-04Reference: CLIP-0072017001878
- 관세평가분류원Lip make-up preparations; LIPSTICKS; NIVEA Lovely Lips Natural Pink; R.KOREAㅇ폴리이소부텐, 펜타에리스리틸테트라이소스테아레이트, 피마자오일, 하이드로제네이티드폴리데센, 칸데릴라왁스, 옥틸도데칸올, 쉐어버터 등으로 혼합·제조한 진분홍색 반고상을 플라스틱 용기에 담아 소매포장한 것(내용량 2.4g) ㅇ용도 : 입술 보호용 ㅇ물품사진Decided line: 3304109000Date: 2016-12-29Reference: CLIP-0072016007613
Show 5 more
- 관세평가분류원Lip make-up preparations; LIP CARE COSMETICS; Vaseline Intensive Care Lip Essence Advanced; R.KOREAㅇPetrolatum에 미량의 향을 첨가하여 제조한 미황색 겔상을 수지제 튜브에 충전하여 소매포장한 물품(내용량 : 10mL) ㅇ용도 : 입술에 보습 부여 등 ㅇ물품사진Decided line: 3304109000Date: 2016-12-14Reference: CLIP-0072016007225
- 관세평가분류원Lip make-up preparation; MARY KAY LIP PROTECTOR SUNSCREEN SPF15(10049430)Octinoxate, Zinc Oxide, Oxybenzone, Petrolatum, C12-15 Alkyl Benzoate, Pentaerylthrityl Tetraisostearate, Ozokerite, Ceresin, Cethyl Alcohol, Tocopheryl Acetate, Polyhydroxy...Decided line: 3304109000Date: 2013-12-30Reference: CLIP-0072013006412
- 관세평가분류원Lip make-up preparation; Mini berry Lip balm; R.KOREAPolyglyceryl-2-triisostearate, petrolatum, diisostearyl malate, microcrystalline wax, sorbitan isostearate, RED 6, butylparaben, sweet cherry fruit extract, fragrance 등으로 조제...Decided line: 3304109000Date: 2013-09-12Reference: CLIP-0072013004563
- 중앙관세분석소lip revitalizerHybrid sunflower oil, Sweet almond oil, Tocopheryl acetate, Flavor,Aloe vera leaf juice 등으로 조제된 액상을 투명한 플라스틱 관( 직경 3mm, 길이 70mm)에 충진하고 양쪽을 면솜으로 감은 면봉 형태로 소매용 포장됨(24개/1통)Decided line: 3304109000Date: 2003-09-24Reference: CLIP-0082003867716
- 중앙관세분석소lipstick removerHybrid sunflower oil, Sweet almond oil, Tocopheryl acetate,Flavor,Vegetable oil,Propylene glycol 등으로 조제된 액상을 투명한 플라스틱 관( 직경 3mm, 길이 70mm)에 충진하고 양쪽을 면솜으로 감은 면봉 형태로 소매용 포장됨(24...Decided line: 3304109000Date: 2003-09-24Reference: CLIP-0082003867711
China rulings (origin)
No public classification-ruling corpus exists for China, so there is nothing to show.
Show rulings from other countries (15)
- USNYThe tariff classification of lip gloss from ChinaDecided line: 3304.10.0000, 9903.88.03Date: 2020-12-30Reference: N316614
- USNYThe tariff classification of a line of Goat face cosmetics from Australia.Decided line: 3304.10.0000, 3304.99.5000Date: 2020-07-01Reference: N312612
- USNYThe tariff classification of Lip Gloss from ChinaDecided line: 3304.10.0000Date: 2018-11-08Reference: N301327
- USNYThe tariff classification of Creative Kids Fashion Mobile Makeup Phone Set from ChinaDecided line: 3304.10.0000, 9903.88.03Date: 2018-09-24Reference: N300536
- USNYThe tariff classification of Shopkins™ Lip Balm with Keepsake Tin from ChinaDecided line: 3304.10.0000Date: 2017-09-28Reference: N290103
- USNYThe tariff classification of an emergency beauty kit from ChinaDecided line: 3304.10.0000, 3304.30.0000, 3401.30.5000, 3926.90.9905, 4202.92.4500, 4818.20.0020, 8203.20.2000, 8214.20.3000Date: 2017-05-26Reference: N285765
- USNYThe tariff classification of Lip Plump from CanadaDecided line: 3304.10.0000Date: 2016-08-09Reference: N277684
- USNYThe tariff classification of “Royal Bath Set” from ChinaDecided line: 3304.10.0000, 3304.99.5000, 3305.90.0000, 3307.30.5000, 3924.90.5650, 4908.90.0000, 9615.11.1000, 9615.11.3000, 9615.11.5000Date: 2012-08-31Reference: N229495
- USNYThe tariff classification of Oarganic Lip Balm, Oarganic Body Butter, and Oarganic Argan Oil from MoroccoDecided line: 3304.10.0000, 3304.99.5000, 3305.90.0000Date: 2012-08-10Reference: N226646
- USNYThe tariff classification of a “Disney Fairies Tinker Bell’s Beauty Bouquet” from China.Decided line: 3304.10.0000, 3304.30.0000, 3924.90.2000, 4823.90.6700, 7117.90.4500, 7117.90.6000, 9615.11.4000Date: 2011-04-08Reference: N154964
- USNYThe tariff classification of a plastic trinket box and various plastic accessories from ChinaDecided line: 3304.10.0000, 3304.30.0000, 3924.90.2000, 3924.90.5650, 7117.90.6000, 7117.90.7500, 9615.11.5000Date: 2011-01-12Reference: N137875
- USNYThe tariff classification of Barbie Lip & Nail Set, Item 80339 from ChinaDecided line: 3304.10.0000, 3304.30.0000Date: 2010-06-18Reference: N108317
- USNYThe tariff classification of a Novelty Lip Balm from ChinaDecided line: 3304.10.0000Date: 2009-11-18Reference: N083580
- USNYThe tariff classification and marking of several children’s makeup sets from ChinaDecided line: 3304.10.0000, 3926.40.0000, 3926.90.9980, 7117.90.7500, 9603.30.2000, 9603.30.4000, 9603.30.6000, 9616.20.0000Date: 2009-10-07Reference: N074857
- USNYThe tariff classification of Mary Kay® lip preparations from CanadaDecided line: 3304.10.0000Date: 2009-09-08Reference: N071478
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 · Korea Customs Service: express consignment clearance (list / simplified / full declaration thresholds) · Korea Customs Service: traveller baggage clearance (allowances, voluntary-declaration reduction, penalties) · Korea Customs Service: 2025 FTA frequently asked cases (deadline for retroactive preference claims) · Korea Ministry of Government Legislation (easylaw): overseas direct purchase — medicines and health functional foods · Korea Law Information Centre: Customs Act article 81, Enforcement Decree article 96 and Annex 2 (simplified tariff rates) · 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 · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue
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