helptariff
China → KoreaHS 621143Other garments, women's or girls', of man-made fibresSelf-clearable

의류(ko) › Track suits, ski-suits and swimwear; other garments

Other garments, women's or girls', of man-made fibres

HS 621143China → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 중국, 6211431000)
  • VAT (부가가치세): 10%
  • This code covers: Other garments, women's or girls', of man-made 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

  • ko인조섬유로 만든 것
  • enOther garments, women's or girls', of man-made fibres
  • zh_hant其他人造纖維製其他女用或女童用衣服
  • zh_hans其他人造纤维制其他女用或女童用衣服

Korea tariff lines

LineDescription
6211431000합성섬유제의 것
6211432000재생 또는 반합성섬유제의 것
China export-side line (reference)
  • 62114310---运动服
  • 62114390---其他

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
6211431000합성섬유제의 것13%16%0%6.5%
6211432000재생 또는 반합성섬유제의 것13%16%0%6.5%
  • · 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

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: 0.23

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 ambiguity0.67KR 결정례 53건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 1834건 중 복수 세번 결정 비율 41% · 같은 사건에서 함께 검토된 다른 HS6 165개 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

  • Other garments, women's or girls' of synthetic fibres; WOMANS GARMENTS OF ARTFICIAL FIBRIES; MN08VT013HJZ○ 재생섬유로 만든 직물제의 여성용 그 밖의 의류(소매가 없고, 안감이 없고, 칼라가 있으며, 전면이 단추로 완전 개폐되고, 오른편이 왼편 위로 잠기도록 되어있으며, 후면 밑단에 탄성밴드로 조이는 부분이 있음) ○ 성분: 텐셀 85%, 나일론 15%Decided line: 6211432000Date: 2026-06-24
  • Other garments, women's or girls' of synthetic fibres; ATHER JACKETS; MN06VT002HJ○ 합성섬유로 만든 직물제의 조끼(전면이 슬라이드 파스너로 완전 개폐되고, 덧단이 없으며, 후드가 일체형으로 결합되어 있고, 밑단에 조이는 부분이 없고, 홑겹으로 충전재 없음) ○ 성분: 나일론 100%Decided line: 6211431000Date: 2026-06-24
  • Other garments of synthetic fibres; VEST○ 합성섬유제 직물을 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면이 슬라이드 파스너로 완전 개폐되고 앞․뒷면에 부분적으로 반사띠가 봉제되어 있으며 양쪽 가슴 부분과 하단 양측에 주머니가 있음)○ 제시용도 : 작업용 조끼Decided line: 6211431000Date: 2026-04-07
  • Other garments; 산업용 추락보호 에어백; C3 Light- 합성섬유제 직물을 주성분으로 만든 여성용 그 밖의 의류(전면이 슬라이드 파스너로 완전 개폐되고, 소매와 깃(collar)이 없으며, 밑단이 허리 아래까지 내려오고, 전면하단에 주머니가 있는 조끼 형태의 의류로 안쪽에 에어백, 인플레이터, 센서모듈 등이 내장되어 있음) - 제시용도 : 산업용 추락보호Decided line: 6211431000Date: 2026-03-09
  • Other garments of synthetic fibres; WALKING VEST; S/T NO.JK_423 WALKING VEST합성섬유제 직물 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면부분에 슬라이드파스너로 전면 개폐가 가능하고, 전면부와 후면부에 주머니가 있으며, 소매가 없는 상반신을 덮는 형태) - 용도: 작업용 - 물품사진:Decided line: 6211431000Date: 2025-08-13
  • Other garments, women's or girls' of synthetic fibres; VEST; VT2폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10
  • Other garments, women's or girls' of synthetic fibres; VEST; VT3폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10
  • Other garments, women's or girls' of synthetic fibres; WB01폴리에스테르제 직물로 만든 상의(넥라인에 스탠드카라가 있고, 후드를 접어서 넣을 수 있도록 되어 있으며, 조임끈이 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매끝부분에 탄성밴드가 있으며, 허리부분에 주머니와 조임끈이 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감으로 ...Decided line: 6211431000Date: 2025-01-10
  • Other garments, women's or girls' of synthetic fibres; JK2폴리에스테르제 직물로 만든 상의(넥라인에 카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매에 주머니가 있으며, 소매끝부분에 웨이스트밴드가 있고, 허리부분에 주머니와 웨이스트밴드가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감으로 되어 있으며, 충전재는 없음...Decided line: 6211431000Date: 2025-01-10
  • Women's other garment of synthetic fibres; Jacket; WB37- (개요) 합성섬유(Polyester 100%)제 직물로 만든 검정색 긴소매 상의 - (디자인) 스탠드 칼라이고, 전면은 슬라이드파스너로 완전개폐가 가능하고, 덧단이 없으며, 허리 아래 양측에 포켓이 있고, 소매끝단엔 탄성밴드가 의류의 밑부분엔 조임끈이 있는 구조(홑겹의 겉감과 안감은 망사로 되어 있으며, ...Decided line: 6211431000Date: 2025-01-07
  • Women's other garment of synthetic fibres; Jacket; WB15- (개요) 합성섬유(Polyester 100%)제 직물로 홑겹으로 만든 검정색 긴소매 상의 - (디자인) 전면은 슬라이드파스너로 완전개폐가 가능하고, 덧단이 없으며, 허리 아래 양측에 포켓이 있고, 후드가 일체형으로 결합되어 있으며, 소매끝단엔 탄성밴드가 의류의 밑부분엔 조임끈이 없는 구조 - 용도 : 여성...Decided line: 6211431000Date: 2025-01-07
  • Other women's garment of synthetic fibres; 작업복조끼; T/C FABRIC(POLYESTER 80%+COTTON20%)VEST; CN;- 혼방 트윌조직(폴리에스터 80%+면 20%)의 원단 재질의 파란색의 조끼 (전면이 슬라이드 파스너로 완전히 개폐되며, 양쪽 가슴부분과 허리부분에 주머니가 있는 구조임) - 용도 : 건설 또는 산업현장에서 작업시 착용하는 보조의류Decided line: 6211431000Date: 2024-12-24
  • Other garments, women's or girls' of synthetic fibres; AWSEAK101BKBKSM01합성섬유제 직물로 만든 흑색계 여성용 상의(넥라인에 슬라이드파스너로 부분개방되어있고, 일체형 후드가 있으며, 긴소매에 끝단은 탄성밴드처리되어 있고, 밑단은 허리 아래까지 내려오며 조일 수 있는 끈이 있음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2024-12-09
  • [상의] Other women's garment of synthetic fibres; #4 트래킹 멀티하프셋업 2종; KU-TS4S-11F [하의] Women's shorts of synthetic fibres; #4 트래킹 멀티하프셋업 2종; KU-PT4S-11F- (개요) 나일론 주성분의 직물로 만든 흑색계 반팔상의와 반바지로 구성된 물품 (디자인) ① 상의: 짧은 소매에 넥라인은 원형이고 전면에 트임이 없으며 밑단은 양 측면에 편물제의 일부 조이는 부분이 있고 허리까지 내려옴 ② 하의: 전면에 트임이 없는 반바지로 엉덩이 부분 양 측면과 뒷면에 주머니가 있으며 허...Decided line: 6211431000Date: 2024-08-27
  • ①Other women's garment of synthetic fibres;바람막이;TK2-JKG003U ②Women's shorts of synthetic fibres; 반바지; TK2-LGP1002U ③T-shirts of man-made fibres; 티셔츠 ; TK2-TSG1001U- (개요) 바람막이 점퍼, 반바지, 티셔츠가 1Set로 구성된 물품 ① 바람막이 : 나일론 재질의 홑겹의 회색계의 모자가 달린 긴팔 자켓 ∙ 전면은 슬라이드파스너(지퍼)로 완전 개폐가 가능하고 하단 양쪽에 주머니가 있고, 뒷면 하단부위에 지퍼로 개폐가 가능한 주머니가 있으며 밑단 부분에 조임끈은 없는 구조임...Decided line: 6211431000Date: 2024-08-27
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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