helptariff
China → KoreaHS 330410Lip make-up preparationsBroker recommended

정유 와 레지노이드 , 조제향료와 화장품ㆍ화장용품(ko) › Beauty or make-up preparations and preparations for the care of the skin , including sunscreen or sun tan preparations; manicure o

Lip make-up preparations

HS 330410China → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 중국, 3304101000)
  • VAT (부가가치세): 10%
  • This code covers: Lip make-up preparations

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

  • 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

LineDescription
3304101000립스틱
3304109000기타
China export-side line (reference)
  • 33041000-唇用化妆品

Top 3 Korea rulings

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
3304101000립스틱8%6.5%0%4.3%
3304109000기타8%6.5%0%4.3%
  • · 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

  • 3304101000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)
  • 3304109000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)

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: 0.68

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] Only 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 — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.52화장품법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 2/2건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.71KR 결정례 14건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 110건 중 복수 세번 결정 비율 85% · 같은 사건에서 함께 검토된 다른 HS6 90개 rulings.cbp.gov
Regulatory regime0.80화장품법 — 화장품책임판매업 등록 + 표준통관예정보고 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

  • 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...Decided line: 3304109000Date: 2023-04-19
  • 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...Decided line: 3304109000Date: 2021-08-05
  • 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...Decided line: 3304109000Date: 2017-04-04
  • Lipsticks; Persona Cushion Liptint; R.KOREAIsononyl isononanoate, phenyl trimethicone, polyglyceryl-2 triisostearate, ozokerite, bis-diglyceryl polyacyladipate, pentaerythrityl tetraisostearate, silica, caprylic/capr...Decided line: 3304101000Date: 2017-04-04
  • Lip 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: 2016-12-29
  • Lip 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: 2016-12-14
  • Lip 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: 2013-12-30
  • Lip 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: 2013-09-12
  • lip 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: 2003-09-24
  • lipstick 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: 2003-09-24
  • Lip make-up preparations (Neutrogena Lip Moisturizer)피마자유, 오조케라이트, 유동파라핀, 라놀린, 카르바우나납, 옥틸메톡시 신나메이트, 벤조페논-3,아세틸화라놀린알코올, 탈로우글리세라이드, 미리스틴산,이소프로필, 스테아린산, 칸데릴라납, 프로필렌글리콜, 부틸 히드록시아니솔,몰식자산프로필, 구연산으로 조성된 백색 반투명 왁스상 4g을 플라스틱 용기에 소매포장한 ...Decided line: 3304109000Date: 1996-07-05
  • Lipstick (Remover for kiss)Cyclomethicone, Paraffin, Polybutene, C11-12 Isoparaffin 등으로 조제된 백색의 반고상을 길이 약10cm,지름 약1.1cm의 흑색의 PVC 계 플라스틱 중앙 부위에 충진(지름 약8mm)한 뚜껑이 부착된 연필상.Decided line: 3304109000Date: 1995-09-18
  • Lip -Make up PreparationsAloe Vera gel, Petrolatum, Wax등을 주성분으로 한것Decided line: 3304109000Date: 1988-10-05
  • 1. Lipstick 2. Eyebrow Pencil 3. Mascara 4. Compacte 5. Rouge A joues Blush-on 6. Foundation1. Net 3.5 g 으로 소매포장된 Lipstick 2. 길이 14.5cm의 눈썹펜슬 3. Net 4ml의 유리병에 소매포장 4. Net 14g 플라스틱용기에 소매포장 5. Net 4g 플라스틱용기에Brush와색채powder가 내장 6. Net25ml 유리병에 소매포장Decided line: 3304101000Date: 1988-02-02
Show rulings from other countries (15)

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: Individual / small seller — Changes which blocks are emphasised