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China → KoreaHS 442190기타Self-clearable

목재(ko) › Other articles of wood

기타

HS 442190China → Korea

Destination duty
—
A
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: — (A, 4421901010)
  • VAT (부가가치세): 10%
  • This code covers: 기타

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

Korea tariff lines

LineDescription
4421901010보빈
4421901090기타
4421902000성냥개비의 나무 및 신발용의 나무 못
4421903000이쑤시개
4421904000포장용의 목재블록
4421905000부채ㆍ핸드스크리인(기계식이 아닌 것에 한한다)ㆍ이들의 살 및 자루(살 및 자루의 부분품을 포함한다)
4421909000기타
China export-side line (reference)

    Top 3 Korea rulings

    • ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.
    • Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리
    • Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)

    Not your product? Search again

    As of: 2026-02-12

    3Duty & tax

    Rate available to China origin

    LineDescriptionACFCN1FRCCN1
    4421901010보빈————
    4421901090기타————
    4421902000성냥개비의 나무 및 신발용의 나무 못————
    4421903000이쑤시개————
    4421904000포장용의 목재블록————
    4421905000부채ㆍ핸드스크리인(기계식이 아닌 것에 한한다)ㆍ이들의 살 및 자루(살 및 자루의 부분품을 포함한다)————
    4421909000기타————
    • · 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
    —
    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

    No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

    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

    Self-clearable

    Score: 0.18

    A signal derived from public data, not advice.

    Why this reading

    • 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 requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
    Classification ambiguity0.57KR 결정례 18건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 527건 중 복수 세번 결정 비율 39% · 같은 사건에서 함께 검토된 다른 HS6 185개 rulings.cbp.gov
    Regulatory regimeNo dataKR 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json
    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

    • ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.Decided line: 4421909000Date: 2015-09-23
    • Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리Decided line: 4421909000Date: 2014-11-20
    • Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)Decided line: 4421909000Date: 2014-10-29
    • Other articles of wood, unassembles ; beehive삼나무로 만들어진 미조립상태의 벌통(beehive)(55cm×48cm×65cm) ① 지붕 : 덮개 ② 소상 : 여분의 비축용 꿀을 모으는데 사용 (떼어낼 수 있음) ③ 본체 : 육아방을 에워싼 벌통의 가장 큰 부분Decided line: 4421909000Date: 2014-05-15
    • ㅇ목가대(MHI03271;PS1200E)ㅇ물품 개요 -산업용 축전지(예비전력 저장용) 납품 및 설치시 설치장소에 설치되어 수십여개의 산업용 축전지의 선반 역할을 하는 목제 가대 ㅇ물품 이미지 ㅇ주요 사양 -재질 : 목가대 틀(각목), 조립부속품(철제 볼트, 너트) -크기 : 1200 x 1010 x 1110㎜ (주문 사양에 따라 변동 가능) ㅇ기능...Decided line: 4421909000Date: 2013-08-20
    • Other articles of wood ; Drawing Sketch BoardMDF 보드와 도화지 등을 고정시키는 steel 레버로 구성되어 있으며 그림을 그리거나 글쓰기를 할 때 받침용으로 사용하는 직사각형의 물품Decided line: 4421909000Date: 2013-05-01
    • Other article of wood;GERMANYㅇ 목재를 가공하여 만든 볼트 1개 및 너트 2개로 구성된 것(규격 : 너트32mm×32mm×16mm×구멍지름(15mm), 볼트 약100mm×지름15mm) ㅇ 용도 : 전력용 변압기 내부 리드 지지목 고정용Decided line: 4421909000Date: 2010-11-24
    • Other article of wood;;PR.CHNA나무를 구상, 타원구상, 정육면체상으로 가공, 연마하여 중심에 구멍을 뚫고 색칠(빨간색, 노란색, 녹색, 파란색 등)한 것 - 용도 : 완구 제조용Decided line: 4421909000Date: 2008-07-14
    • Wood attic ladders;;;DENMARKㅇ 구조 및 형태@§- 3단형으로 조합한 접이식 목재 사다리(약 2cm×8cm의 각목, 약 101cm× @§폭 약 40cm/단)를 일면은 터져 있고 일면은 개폐식 구조로 된 프레임(57.5@§×117×16cm)과 결합한 다락방 통로용 목제품으로서, 보조용구(훅이 달리 @§환봉, 철제 스프링, 연결구, 설명서 ...Decided line: 4421909000Date: 2006-05-04
    • ㅇ품명(신청인 제시) : 대나무 살(Bamboo Stick for Hobby Glider)□ 물품설명@§ ㅇ성상@§ - 두께(직경) 1.8㎜, 길이 390㎜ 및 195㎜로 가공된 대나무 살@§ - 수입상태 : 대나무를 깎아서 만든 가는 막대형의 살로써, 두께(직@§경 1.8㎜) 및 일정한 길이(195㎜, 390㎜, 450㎜)로 가공하여 각각의 C/T @§박스에 벌크 포장된 상태로 수입@§ □주요용...Decided line: 4421909000Date: 2004-11-05
    • Articles of wood,unassembled;;For bee box;;;PR.CHNA미조립 된 538X445X536mm 크기의 벌집용 목제품Decided line: 4421909000Date: 2002-04-03
    • Moulded door jamb ; KD finger jointed edge glued; KEFRO, 40mm(t)X126mm(w)X2200mm(l), 2ply; PEMBANGNAN PAPAN LAPIE SD. MALAYSIAㅇ 형태 본 물품은 길이 방향으로 Finger jointed 하고 목재판 2매를 측면접합하여 폭을 넓혔으며, 문틀에 사용하기 위하여 문이 닫히는 부분이 계단식으로 가공되었고 또한 한쪽끝을 경사지게 가공한 후 두께 약0.2mm의 얇은 Sheet를 윗면 및 측면에 붙여 만든 목재품으로 밑부분에 2개의 홈이 파져 ...Decided line: 4421909000Date: 1998-06-08
    • Corner moulded moulding; KD finger jointed edge COATED; 10mm(t) X 85mm(w)X 2400mm(l), 2ply; PEMBANGUNAN PAPAN LAPIE SD, MALLAYSIAㅇ 형태 본 물품은 길이 방향으로 Finger jointed 하고 목재판 2매를 측면접합하여 폭을 넓혔으며, 표면이 특정형상(길이방향으로 굴곡처리)으로 가공하여 단순 평면상태가 아니며 두께 약0.2mm의 얇은 Sheet를 윗면 및 측면에 붙여 만든 목재품임. ㅇ 용도 아파트, 개인주택등의 실내 내부공사시 벽면...Decided line: 4421909000Date: 1998-06-08
    • Stick,wood (Wooden stick)환봉상태의 것으로 한쪽끝이 10㎜정도 뾰족하게 깍여있음Decided line: 4421909000Date: 1995-03-16
    • PICK수량: 20,000 BOX (144入/BOX당) 지름: 2mm, 길이: 10cm의 목재 환봉의 한쪽끝을 뽀쪽하게 가공한 것의 두부에 지름 8.5cm 종이제 우산을 붙인것Decided line: 4421909000Date: 1994-06-07
    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

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