helptariff
China → KoreaHS 620463Women's or girls' trousers, breeches and shorts, of synthetic fibresSelf-clearable

의류(ko) › Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,

Women's or girls' trousers, breeches and shorts, of synthetic fibres

HS 620463China → Korea

Destination duty
11.7%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 11.7% (FTA 협정세율 - 중국, 6204630000)
  • VAT (부가가치세): 10%
  • This code covers: Women's or girls' trousers, breeches and shorts, of synthetic fibres

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

  • enWomen's or girls' trousers, breeches and shorts, of synthetic fibres
  • zh_hant合成纖維製女用或女童用長褲、膝褲及短褲
  • zh_hans合成纤维制女用或女童用长裤、膝裤及短裤

Korea tariff lines

LineDescription
6204630000합성섬유제의 것
China export-side line (reference)
  • 62046300--合成纤维制

Top 3 Korea rulings

  • Women's shorts of synthetic fibres; TRAINING PANTS 25-5○ 합성섬유로 만든 회색계 직물 반바지(전면은 앞트임이 없고 양쪽에 주머니가 있으며 허리에 탄성밴드가 있음) ○ 제시성분: 폴리에스테르 92%, 스판덱스 8%
  • LOUNGE PANTSㅇ 합성섬유 주성분의 서로 다른 색실의 직물로 만든 체크무늬 긴바지 ㅇ 전면에 트임이 없고 밑단이 발목까지 내려오며 허리 부분에 탄성밴드가 있고 양쪽에 주머니가 있음
  • Women's shorts of synthetic fibres, woven; WOMEN'S NYLON SWIM SHORT; MSZ2PH2211A합성섬유(폴리에스테르 100%)제의 직물로 만든 여성용 반바지(전면에 오프닝이 없고, 허리 부분은 고무줄과 허리끈으로 조이며, 주머니가 없는 형태) - 신청물품 이미지

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As of: 2026-02-12

3Duty & tax

Rate available to China origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 중국FRCCN1
6204630000합성섬유제의 것13%35%11.7%—
  • · 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
11.7%
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: 0.22

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 ambiguity0.64KR 결정례 13건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 525건 중 복수 세번 결정 비율 78% · 같은 사건에서 함께 검토된 다른 HS6 103개 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

  • Women's shorts of synthetic fibres; TRAINING PANTS 25-5○ 합성섬유로 만든 회색계 직물 반바지(전면은 앞트임이 없고 양쪽에 주머니가 있으며 허리에 탄성밴드가 있음) ○ 제시성분: 폴리에스테르 92%, 스판덱스 8%Decided line: 6204630000Date: 2026-04-27
  • LOUNGE PANTSㅇ 합성섬유 주성분의 서로 다른 색실의 직물로 만든 체크무늬 긴바지 ㅇ 전면에 트임이 없고 밑단이 발목까지 내려오며 허리 부분에 탄성밴드가 있고 양쪽에 주머니가 있음Decided line: 6204630000Date: 2024-12-31
  • Women's shorts of synthetic fibres, woven; WOMEN'S NYLON SWIM SHORT; MSZ2PH2211A합성섬유(폴리에스테르 100%)제의 직물로 만든 여성용 반바지(전면에 오프닝이 없고, 허리 부분은 고무줄과 허리끈으로 조이며, 주머니가 없는 형태) - 신청물품 이미지Decided line: 6204630000Date: 2019-09-18
  • Women's trousers of synthetic fibres; CLEAN ROOM GARMENTS(TROUSERS); R.KOREA합성섬유제 주성분의 직물로 만든 가로줄무늬가 있는 파란색계 긴바지 - 용도 : 반도체 및 제약회사 등의 CLEAN ROOM용 작업복Decided line: 6204630000Date: 2019-03-05
  • Women's trousers of synthetic fibres; LADIE'S DOWN PANTS; 52274PT982; PR.CHNA합성섬유제 직물로 만든 여성용 긴바지(전면부분의 오프닝은 슬라이드파스너와 후크로 개폐되고, 전면부분의 오른편이 왼편 위로 잠기도록 디자인되어 있으며, 내부에 충전재가 있음) - 용도 : 방한용 바지Decided line: 6204630000Date: 2018-01-16
  • Women's trousers of synthetic fibres; LADIE'S DOWN PANTS; 52174PFM54; PR.CHNA합성섬유제 직물로 만든 여성용 긴바지(전면부분의 오프닝은 슬라이드파스너와 단추로 개폐되고, 전면부분의 오른편이 왼편 위로 잠기도록 디자인되어 있으며, 내부에 충전재가 있음) - 용도 : 방한용 바지Decided line: 6204630000Date: 2018-01-16
  • Women's trousers of synthetic fibre ; NC3W-PT606, COLOR-NAVY ; PR. CHNA합성섬유제 직물로 만든 남색계 여성용 긴 바지(전면에 트임이 있으며, 왼편에서 오른편 위로 잠기도록 디자인되어 있으며, 지퍼와 후크로 개폐가 가능하고, 허리에 벨트가 끼워져 있고, 밑단은 발목까지 내려오는 긴 바지임) - 용도 : 등산용 여성 바지Decided line: 6204630000Date: 2014-03-31
  • Woven's trousers of synthetic fibres; PSTA34V509-00합성섬유제 직물로 만든 보라색계 여성용 긴 바지(전면에 트임이 있으며, 지퍼와 단추로 개폐가 가능하고, 전면 부분이 왼편에서 오른편 위로 잠기도록 디자인되어있으며, 허리에 벨트가 끼워져 있고, 밑단은 발목까지 내려오는 긴 바지로서 전체적 디자인이 여성용으로 제단된 의류) - 용도 : 등산용 여성 바지Decided line: 6204630000Date: 2014-02-05
  • Womens Trousers;트레이닝팬츠;;;PR.CHNAㅇ 성분 및 성상@§나일론 백색직물의 여성용 바지로서 앞면은 슬라이드 파스너와 훅(hook)@§이 있어 개폐 가능하며,허리 부분 및 발목부분에 조임장치가 부착되어 있@§으며,앞 ,뒷주머니가 각각 2개 부착된 물품@§@§* 왼편에서 오른쪽으로 잠기는 구조이나, 전체적인 디자인,색상,사이즈를 @§감안할때 여성용 ...Decided line: 6204630000Date: 2005-06-17
  • Womens trousers;ROBERTO 4FN-TPW032앞부분의 지퍼 여밈이 오른편에서 왼편으로 잠기도록 되어있는 합성섬유제@§의 여성용 진갈색 긴바지임.Decided line: 6204630000Date: 2005-03-23
  • W"S SUPPLEX SHORTS(S# NFL23201, SIZE : L))- 겉감 나일론 100%직물제의 검은색 짧은 반바지@§ - 앞부분의 지퍼여밈은 왼편에서 오른편으로 잠기도록 되어 있음(남자@§용 특성)@§ - 버클로 고정할 수 있음@§ - 뒷주머니 1개 달려있으며 지퍼로 잠글 수 있음@§ - 제품 카다로그에는 여성용으로 표시하고 있음@§ - 현품에 붙어있는 라벨의 사이즈표시...Decided line: 6204630000Date: 2005-03-02
  • Womens trousers (신청서 품명 : W"s TAHOE BOARD PANTS, S# NFB09453, Size : L)- 직물제의 검은색 긴바지로서 무릎을 덮으며 발목 아래까지 내려옴.@§ - 앞부분의 여밈은 오른편이 왼편으로 잠기도록 되어 있음(여자용)@§ - 탈부착이 가능한 멜빵이 달려 있음@§ - 무릎부분에 사이드지퍼가 달려있어 운동시 공기순환을 원활히 할 수 @§있음.@§ - 겉감과 안감사이에 충진층이 있어 두툼함.@...Decided line: 6204630000Date: 2005-03-02
  • W"s SUPPLEX LONG PANTS (S# NFL22207)-본 품은 직물의류로서 나일론 재질(나일론100%)의 여성용 긴바지임.@§ -. 앞주머니 2개, 뒷주머니 1개@§ -. 웨빙 벨트가 허리 부분에 부착되어 있음.@§ -. 앞면은 슬라이드 파스너와 훅(hook)이 있어 개폐 가능.@§ -. 앞면은 오른편이 왼편위로 잠기도록 디자인되어 있음.@§ -. 무릎을 덮으...Decided line: 6204630000Date: 2005-01-21
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: Individual / small seller — Changes which blocks are emphasised