완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or inclu
Afticles and equipment for other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and
HS 950699China → Korea
1Overview
- Destination duty: 0% (FTA 협정세율 - 중국, 9506990000)
- VAT (부가가치세): 10%
- This code covers: Afticles and equipment for other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and
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
- enAfticles and equipment for other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and
- zh_hant其他本章未列名之其他運動或戶外遊戲用物品及設備;游泳池及袖珍游泳池
- zh_hans其他本章未列名之其他运动或户外游戏用物品及设备;游泳池及袖珍游泳池
Korea tariff lines
| Line | Description |
|---|---|
| 9506990000 | 기타 |
China export-side line (reference)
- 95069910---滑板
- 95069990---其他
Top 3 Korea rulings
- Screen Baseball Sports Simulator System ; SCREEN SPORTS EQUIPMENT (BATTING)ㅇ Sensor(Vision camera), Kiosk(Control PC), Speaker, Pitching Machine, HD Screen으로 구성된 일체형 시스템으로, Pitching Machine이 야구공을 투구하고, 사용자가 배트로 이를 타격하면, 센서가 타구의 궤적과 물리적 데이터를 인식하며, 시...
- HOCKEY5S COALS; HOCKEY5S COALS; GB;ㅇ 물품의 개요 - 본 신청물품은 필드하키 경기에서 사용되는 FIH(International Hockey Federation, 국제하키연맹) 공인 하키골대임. (신청물품)
- 디딤(DIDIM) ; DIDIM-KA19PL- 본 물품은 증강현실 실내 운동 플랫폼으로, 컨텐츠가 바닥에 표시되면 투영된 이미지를 보고 터치하거나 동작을 함(센서가 사용자의 동작을 감지) * 크기 : 센서를 접었을 때 가로 48cm, 높이 163cm, 측면 42cm / 센서를 펼쳤을 때 가로 201cm, 높이 163cm, 측면 42cm - 프로그램 조...
As of: 2026-02-12
3Duty & tax
Rate available to China origin
| Line | Description | 기본세율 | WTO 협정세율(양허세율) | FTA 협정세율 - 중국 | FTA RCEP - 중국 |
|---|---|---|---|---|---|
| 9506990000 | 기타 | 8% | 16% | 0% | 4% |
- · 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
- 9506990000의료기기법
- Agency:
- 한국동물약품협회
- Document:
- 표준통관예정보고서(의료기기)
- 9506990000의료기기법
- Agency:
- 한국의료기기산업협회
- Document:
- 표준통관예정보고서(의료기기)
- 9506990000전기용품 및 생활용품 안전관리법
- Agency:
- 기술표준원
- Document:
- 전기용품 및 생활용품 요건확인서
- 9506990000전기용품 및 생활용품 안전관리법
- Agency:
- 한국기계전기전자시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 9506990000전기용품 및 생활용품 안전관리법
- Agency:
- 한국산업기술시험원
- Document:
- 전기용품 및 생활용품 요건확인서
- 9506990000전기용품 및 생활용품 안전관리법
- Agency:
- 한국제품안전협회
- Document:
- 전기용품 및 생활용품 요건확인서
- 9506990000전기용품 및 생활용품 안전관리법
- Agency:
- 한국화학융합시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 9506990000총포・도검・화약류 등의 안전관리에 관한 법률
- Agency:
- 경찰청
- Document:
- 총포화약류등 수입허가증
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
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- 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.
- 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.
- 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.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- 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.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- 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.
- 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.
- 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.
- 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.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
- Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
- 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
- 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.
- 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.
- DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
- Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
- Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
- Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.
7Difficulty
Score: 0.80
A signal derived from public data, not advice.
Why this reading
- requirement3 destination import requirement(s) found: 전기용품 및 생활용품 안전관리법, 의료기기법, 총포・도검・화약류 등의 안전관리에 관한 법률unipass.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 requirements | 1.00 | 전기용품 및 생활용품 안전관리법 unipass.customs.go.kr의료기기법 unipass.customs.go.kr총포・도검・화약류 등의 안전관리에 관한 법률 unipass.customs.go.kr |
|---|---|---|
| Classification ambiguity | 0.59 | KR 결정례 41건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 492건 중 복수 세번 결정 비율 26% · 같은 사건에서 함께 검토된 다른 HS6 65개 rulings.cbp.gov |
| Regulatory regime | No data | KR 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json |
As of: 2026-09-07
8Cases
- Screen Baseball Sports Simulator System ; SCREEN SPORTS EQUIPMENT (BATTING)ㅇ Sensor(Vision camera), Kiosk(Control PC), Speaker, Pitching Machine, HD Screen으로 구성된 일체형 시스템으로, Pitching Machine이 야구공을 투구하고, 사용자가 배트로 이를 타격하면, 센서가 타구의 궤적과 물리적 데이터를 인식하며, 시...Decided line: 9506990000Date: 2026-05-15
- HOCKEY5S COALS; HOCKEY5S COALS; GB;ㅇ 물품의 개요 - 본 신청물품은 필드하키 경기에서 사용되는 FIH(International Hockey Federation, 국제하키연맹) 공인 하키골대임. (신청물품)Decided line: 9506990000Date: 2023-08-24
- 디딤(DIDIM) ; DIDIM-KA19PL- 본 물품은 증강현실 실내 운동 플랫폼으로, 컨텐츠가 바닥에 표시되면 투영된 이미지를 보고 터치하거나 동작을 함(센서가 사용자의 동작을 감지) * 크기 : 센서를 접었을 때 가로 48cm, 높이 163cm, 측면 42cm / 센서를 펼쳤을 때 가로 201cm, 높이 163cm, 측면 42cm - 프로그램 조...Decided line: 9506990000Date: 2023-01-31
- RECTANGULAR POOL SET ; 56495NP SUMMER COLOR POOL ;- 185cm×180cm×53cm 크기에 용적 460L인 연성 플라스틱(PVC) 재질의 간이 풀장으로, 3세 이상 어린이의 물놀이에 사용되는 물품 - 공기를 주입하여 팽창시킨 후 물을 담아 사용하며, 바닥면에 물을 배출할 수 있도록 마개가 달린 배수구(drain plug)가 장착되어 있음 (신청물품)Decided line: 9506990000Date: 2021-09-28
- ELECTRIC SKATEBOARD; GTR Bamboo-All Terrain–Electric Skateboard; PR.CHNA앞뒤에 트럭 및 바퀴가 달려있고, 앞쪽에 모터 2개(각 1,500W)가 장착된 대나무 데크 전동스케이트 보드 - 배터리, 모터 컨트롤러, 전동스케이트 보드 등 부품이 지제박스에 소매 포장 - 작동 원리 : 보드와 리모컨을 페어링한 후 전동력을 이용하여 주행하며, 일반 스케이트 보드처럼 전원을 켜지 않아도 탑승...Decided line: 9506990000Date: 2019-10-21
- Spyderball Air, 65622Spyderball 테이블에 큰 공과 작은 공을 이용해 손바닥 또는 채를 이용해 1:1 또는 다대 다 스포츠 경기를 할 수 있는 물품(건전지, 모터 미포함) - 탁구, 배구를 결합하여 만든 오락 스포츠 완구(Outdoor Sport Game)Decided line: 9506990000Date: 2018-09-05
- Articles and equipment for other sports; Tennis Simulator System ; TENNISPOTㅇ물품 개요 - 실제 테니스를 실내에서 장소, 날씨와 상관없이 혼자서도 즐길 수 있도록 구현한 시스템으로 실제 테니스 및 경기를 진행할 수 있는 체험형 테니스 시뮬레이션 시스템 ㅇ구성 및 기능 - 센서 : 공의 방향과 속도 감지, Tennispot 시스템과 데이터를 주고받음 - 테니스머신 : 사용자에게 공을 ...Decided line: 9506990000Date: 2018-02-08
- 아이워너 네오프렌 라켓ㅇ 물품 개요 - 가운데 면이 망으로 된 라켓(2개), 소프트 볼(2개)이 포장되어 제시된 물품으로 공을 쳐서 주거나 받으면서 운동하는 형태로 어린이 및 남녀노소 누구나 즐길 수 있는 운동용구임. (신청물품)Decided line: 9506990000Date: 2017-07-27
- 아이워너 플라잉디스크○ 본건 물품은 지름 21㎝, 두께 3㎝의 PU(폴리우레탄) 재질의 원반 형태의 물품임 ○ 사용방법 - 1인이 멀리 날리거나, 2인 이상이 날려 주고 받는 활동을 함 (신청 물품)Decided line: 9506990000Date: 2017-07-26
- STRIKEZON Simulator System; STRIKEZON Originㅇ 실제 야구 경기 진행과 같이 한 공간에서 타격과 투구가 모두 가능하도록 구현한 시스템으로 실제 야구 경기를 진행할 수 있는 체험형 야구 시뮬레이터 시스템 ㅇ 구성요소 및 용도 - 센서 : 천장에 설치된 2개의 비전카메라로 볼을 감지하여 공의 방향 및 속도를 읽어 STRIKEZON 시스템으로 전달 - 피칭머...Decided line: 9506990000Date: 2016-11-29
- snowline spikes chainsen light M○ 물품개요 - 신발 위에 덧신처럼 착용하여 눈, 얼음 위에서 미끄러지는 것을 방지하는 기능 - 재질 : 합성고무 및 스테인레스 - 제조공정 : 합성고무 소재로 원형밴드를 사출하여 각각의 체인들과 연결고리, 스파이크 등을 손으로 조립하여 개별포장 ○ 물품사진Decided line: 9506990000Date: 2014-05-21
- AIR POOL - 10m × 8mo 물품개요 - PVC재질로 제작되어 공기를 주입하여 부풀게 한 후 물놀이를 즐길 수 있는 사각형의 간이 풀장 [신청물품]Decided line: 9506990000Date: 2014-04-28
- Articles for other sports; ANTI SLIP OVERSHOES ; PR.CHNA신발에 고정하여 신발바닥을 감싸도록 사출성형한 탄성플라스틱으로 만든 흑색 아이젠으로 바닥부분에 스테인리스 재질의 스파이크 10개를 부착한 형태의 것으로 좌우 한쌍을 플라스틱 케이스에 소매 포장한 것 - 용도 : 아이젠(일상용, 레저용)Decided line: 9506990000Date: 2014-02-13
- ㅇ 품 명 : POOL 150 ㅇ 모 델 : MT-P001ㅇ 물품의 개요 및 형태 - 공기를 주입하여 여름철 어린이 물놀이를 위한 간이 수영장으로 사용되는 원형 풀 - 크기 : 150×115×34㎝ - 재질 : PVCDecided line: 9506990000Date: 2014-01-20
- ㅇAluminium Nunchaku(H-12)ㅇ태권도 체육관 등에서 실내외 수련용으로 사용하는 알루미늄제 쌍절곤 ㅇ물품 이미지 ㅇ재질 및 용도 -재질 : 알루미늄(관), 플라스틱(PE;상하부 마개), 철(체인) -규격 : 봉 길이 27㎝, 줄길이 10㎝ -무게 : 180g -용도 : 시범용, 연습용으로 적합(내부 속은 비어 있음) -쌍절곤의 재질별 강도...Decided line: 9506990000Date: 2012-11-28
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- TW其他本章未列名之其他運動或戶外遊戲用物品及設備;游泳池及袖珍游泳池
- TW其他本章未列名之其他運動或戶外遊戲用物品及設備;游泳池及袖珍游泳池
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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
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