helptariff
China → KoreaHS 620193인조섬유제의 것Self-clearable

의류(ko) › Men's or boys' overcoats, carcoats, capes, cloaks, anoraks , windbreakers and similar articles , other than those of heading 6203

인조섬유제의 것

HS 620193China → Korea

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

1Overview

  • Destination duty: — (A, 6201931000)
  • VAT (부가가치세): 10%
  • This code covers: 인조섬유제의 것

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

  • ko인조섬유제의 것

Korea tariff lines

LineDescription
6201931000합성섬유제의 것
6201932000재생 또는 반합성섬유제의 것
China export-side line (reference)

    Top 3 Korea rulings

    Not your product? Search again

    As of: 2026-02-12

    3Duty & tax

    Rate available to China origin

    LineDescriptionACFCN1FRCCN1
    6201931000합성섬유제의 것————
    6201932000재생 또는 반합성섬유제의 것————
    • · 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: 0.21

    A signal derived from public data, not advice.

    Why this reading

    • regime[KATS] Adult apparel sits at supplier’s declaration of conformity (self-test and labelling) and is not a customs-verified item; garments aimed at children up to 13 escalate to the children’s product regime.kats.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 requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
    Classification ambiguity0.61KR 결정례 9건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 1317건 중 복수 세번 결정 비율 75% · 같은 사건에서 함께 검토된 다른 HS6 70개 rulings.cbp.gov
    Regulatory regime0.22전기용품 및 생활용품 안전관리법 — 가정용 섬유제품 공급자적합성확인 kats.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

    • Ⅰ. WOMEN'S DOWN JACKET: ①CFDBDU554F, ②CGDDU541F Ⅱ. WOMEN'S V-NECK DOWN JACKET: ③CGDDU401F Ⅲ. UNI COAT: ④CHDCT451U, ⑤FIDDU848U, ⑥CGDCT420U Ⅳ. UNI DOWN: ⑦FIDDU851U, ⑧FIDDU861U, ⑨FIDDㅇ 물품 개요 - 전면부분이 슬라이드 파스너(지퍼) 또는 단추로 완전 개폐되고, 왼편이 오른편 위로 잠기도록 디자인된 합성섬유제 직물로 만든 방한용 의류 ㅇ [물품①∼③] F(Female. 여성용)품번의 의류(3종) - 하나의 작업지시서에 F품번(여성용)과 M품번(남성용)의 의류를 함께 기재하였으며, 디자인은...Decided line: 6201931000Date: 2020-12-24
    • Men's padded waistcoats of synthetic fibres; HEATED UNISEX VEST; PR.CHNA합성섬유제 직물로 만든 패드를 넣은 웨이스트코트로 전기가열식 발열체가 내장된 것(전면 부분이 프레스파스너 5개로 완전 개폐되며 왼편이 오른편 위로 잠기고 허리 양쪽 측면에 주머니가 있으며 왼쪽 주머니 내부에는 USB 케이블이 있고 외부에는 전원 버튼이 있음) - 용도 : 상의Decided line: 6201931000Date: 2020-01-17
    • Men's garments of synthetic fibers wovens, MENS DOWN JACKET; N184MDW070(ORANG 030); R.KOREA합성섬유 직물로 만든 남성용 방한 의류로서 전면은 슬라이드 파스너와 단추로 완전 개폐가능하고, 전면부분의 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리부분 바깥쪽에 조이는 부분이 있고, 내부에 충전재가 있으며, 밑단이 허리 아래까지 내려오고, 탈부착가능한 후드가 달려있음- 용 도 : 남성용 방한 의류Decided line: 6201931000Date: 2018-11-26
    • Men's garments of synthetic fibers; DOWN JUMPER, FPJ1505; PR.CHNA합성섬유 직물로 만든 남성용 방한 의류로서 전면은 슬라이드 파스너와 벨크로로 완전 개폐되고, 전면부분의 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리부분 안쪽에 조이는 부분이 있고, 내부에 충전재가 있으며, 밑단이 허리 아래까지 내려오고, 털(모피)이 탈부착가능한 후드가 있는 긴소매 상의 - 용 도 :...Decided line: 6201931000Date: 2015-12-23
    • Men's garments of synthetic fibers; DMPLU-UG1503; PR.CHNA합성섬유 직물로 제조한 남성용 방한용 의류로서 전면은 슬라이드파스너와 벨크로(velcro)로 완전개폐가 가능하고, 전면부분의 왼편이 오른편 위를 덮도록 되어 있으며, 내부에 충전제가 있고, 탈부착이 가능한 후드가 있으며, 긴소매에 밑단은 엉덩이까지 내려오며, 내부에 조임끈이 부착되어 있음 - 용도 : 방한용 ...Decided line: 6201931000Date: 2015-10-22
    • Men's garments of synthetic fibers ; Style no. DMPLU-UF1402 ; PR.CHNA- 합성섬유 직물로 제조한 남성용 방한용 의류로서 전면은 슬라이드파스너와 벨크로(velcro)로 완전개폐가 가능하고, 전면부분의 왼편이 오른편 위를 덮도록 되어 있으며, 내부에 충전제가 있고, 탈부착이 가능한 후드가 있으며, 긴소매에 밑단은 엉덩이까지 내려오며 조임끈이 부착되어 있음 - 용도 : 방한용 의류Decided line: 6201931000Date: 2014-10-27
    • Men's garments of synthetic fibres ; REWMJKW13311합성섬유제 직물로 제조된 방한의류(전면은 슬라이드파스너로 완전개폐가 가능하고 슬라이드파스너 부위를 덮는 벨크로 덧단이 있으며, 덧단은 왼편이 오른편 위로 잠기도록 되어 있고, 밑단은 엉덩이까지 내려오며, 가슴과 허리에 포켓이 있으며, 슬라이드파스너로 탈부착되는 후드가 있고, 긴 소매이며 내부에 충전제가 있는 ...Decided line: 6201931000Date: 2014-05-15
    • Men's garments of synthetic fibres; REWMJKW13310합성섬유제 직물로 제조된 방한의류(전면은 슬라이드파스너로 완전개폐가 가능하고 슬라이드파스너 내부 덧단이 왼편에 있고, 밑단은 허리까지 내려오며, 가슴과 허리에 포켓이 있으며, 긴 소매이며 내부에 충전제가 있는 의류) - 용 도 : 방한용 의류Decided line: 6201931000Date: 2014-05-13
    • Men's padded waistcoats(vest); LAKE VEST; PR.CHNA합성섬유제 직물로 제조되어 거위털이 충전된 남성용 웨이스트코트로서 전면이 지퍼로 개폐가 가능하고 소매가 없는 방한용의 것Decided line: 6201931000Date: 2008-12-02
    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: Forwarder — Changes which blocks are emphasised