helptariff
China → KoreaHS 330430Other manicure or pedicure 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

Other manicure or pedicure preparations

HS 330430China → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 중국, 3304301000)
  • VAT (부가가치세): 10%
  • This code covers: Other manicure or pedicure 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

  • ko매니큐어용 제품류와 페디큐어(pedicure)용 제품류
  • enOther manicure or pedicure preparations
  • zh_hant其他指甲用化粧品
  • zh_hans其他指甲用化粧品

Korea tariff lines

LineDescription
3304301000네일에나멜
3304309000기타
China export-side line (reference)
  • 33043000-指（趾）甲化妆品

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
3304301000네일에나멜8%6.5%0%4.3%
3304309000기타8%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

  • 3304301000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)
  • 3304309000화장품법
    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: 0.67

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 ambiguity0.67KR 결정례 7건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 129건 중 복수 세번 결정 비율 89% · 같은 사건에서 함께 검토된 다른 HS6 96개 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

  • Manicure preparation ; RED THERAPY NAIL SERUM; R.KOREAMineral Oil, Polymer, 향 등으로 조제된 무색 투명 액상을 브러시가 부착된 스틱상의 용기에 포장한 것(내용량 7ml)으로 손톱에 영양을 공급Decided line: 3304309000Date: 2019-01-16
  • ➀ Nail enamels ; R.KOREA ➁ Other Functional cosmetics ; R.KOREA ➂ Self-adhesive sheet of plastic ; R.KOREA세 가지 컬러의 매니큐어 3개, 선팩트 1개, 스티커 1매로 구성되어 플라스틱제 박스에 함께 포장되어 제시됨 ㅇ 각 구성요소 ➀ 네일 컬러 : 손톱에 바르는 수성 매니큐어(10ml x 3ea) ➁ 선팩트 : 팩트 타입(페이스트)의 자외선 차단 기능성 화장품(SPF50+ PA+++, 15g) ➂ 스티커 : 플리...Decided line: 3304301000Date: 2018-11-08
  • Nail enamel; UV COLOR GEL; GERMANYAliphat, Urethanacrylate, Polyethylene glycoldimethacrylate, Pigment, Diphenyl-2,4,6-trimethylbenzoylphospinoxide 등으로 조제된 보라색 겔상을 플라스틱 용기에 소매포장한 것(내용량: 5g) - 용도 : 인조손톱 네일아트용Decided line: 3304301000Date: 2013-08-27
  • Manicure preparationsWater, Propylene glycol, Potassium hydroxide, Fragrance, Aloe vera leaf juice, Diazolidinyl urea 등으로 조제된 액상을 투명한 플라스틱 관( 직경 3mm, 길이 70mm)에 충진하고 양쪽을 면솜으로 감은 면봉 형태로 소매용 포장됨(24...Decided line: 3304309000Date: 2003-09-24
  • Nail polish removerMethyl lactate,Ethyl lactate,Tetra hydro furfuryl alcohol,Dimethyl glutarate, Dimethyl adipate 등으로 조제된 액상을 투명한 플라스틱 관( 직경 3mm, 길이 70mm)에 충진하고 양쪽을 면솜으로 감은 면봉 형태로 소매용 포장됨(24개/...Decided line: 3304309000Date: 2003-09-24
  • Nail polish remover pad (NICE'N CLEAN)Ethyl acetate, Isopropyl alcohol, Water, Propylene glycol, 향 등을 부직포에 함침시킨 후 1회용으로 소매 포장한 것임.Decided line: 3304309000Date: 1990-08-22
  • Nail Enamel DryerAnimal Protein, SD Alcohol40, Fragrance등으로 조제된 무색액상을 Spray Can에 소매용 포장한것Decided line: 3304309000Date: 1990-01-31
Show rulings from other countries (16)

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: Customs broker — Changes which blocks are emphasised