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China → TaiwanHS 190531Sweet biscuitsBroker recommended

Preparations of cereals, flour, starch or milk; pastrycooks' products › biscuits and other bakers' wares

Sweet biscuits

HS 190531China → Taiwan

Destination duty
25%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 25% (Column 1, 19053100007) — A trade agreement with China is in force, but it gives no lower rate for this code — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Sweet biscuits
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.

Key points on the origin side

  • Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
  • Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
  • Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
  • Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
  • Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
  • Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.

As of: 2026-07-29 · Guidance as of: 2026-09

2Classification

HS6 names

  • enSweet biscuits
  • zh_hant甜餅乾
  • zh_hans甜饼干

Taiwan tariff lines

LineDescription
19053100007甜餅乾Sweet biscuits
China export-side line (reference)
  • 19053100--甜饼干

Top 3 Taiwan rulings

Not your product? Search again

As of: 2026-07-29

3Duty & tax

A trade agreement with China is in force, but it gives no lower rate for this code — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
19053100007甜餅乾25%0% / 25%40%

Destination costs beyond the duty (internal taxes and fees)

about +6.29% beyond the duty

What the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.

ItemRateLegal basisAs of · source
Trade-promotion service fee 0.04%0.04% of (customs value (CIF)); not collected where the amount payable is 100 TWD or less.0.04%貿易法 第21條之1 · 貿易法施行細則 第17條 · 推廣貿易服務費免收項目範圍(2024-02-02)As of: 2026-09經濟部國際貿易署 — 推廣貿易服務費
Business tax (營業稅)5% of (customs value (CIF) + duty).5%加值型及非加值型營業稅法 第41條As of: 2026-09財政部關務署 — 海關如何課徵進口貨物營業稅？

Caveats

  • Trade-promotion service fee 0.04% is not collected where the amount payable is 100 TWD or less. The calculator does not apply that floor, because it does not know which currency you typed.
  • Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
  • A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
  • De minimis: NT$2,000 per-consignment exemption.
  • Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis

NT$2,000 per-consignment exemption

A consignment with a dutiable value of NT$2,000 or less is free of customs duty, business tax and commodity tax. The trade-promotion fee is in practice not collected in this range either, because of its NT$100 floor.

· More than six such duty-free releases by the same taxpayer within a half-year (Jan–Jun / Jul–Dec) triggers a 頻繁進口 designation and the exemption is withdrawn.

· Alcohol, tobacco and tariff-quota agricultural products are excluded regardless of value.

Threshold:
2000 TWD
Legal basis:
關稅法 第49條
財政部 — 小額進口貨物免稅規定
Other clearance routes (3)
  • X2 low-value duty-free express consignment (≤ NT$2,000)effective rate about 0%duty 0%

    Cleared on a simplified declaration with no tax charged. Only the C1 (no review, no inspection) or C3 (physical inspection) channels are assigned.

    Applies when:
    Air express consignment with a dutiable value of NT$2,000 or less
    Limits:
    2000 TWD/shipment
    空運快遞貨物簡易申報通關作業規定
  • X3 low-value dutiable express consignment (NT$2,001–50,000)

    Cleared on a simplified declaration, but duty and business tax are charged normally. Goods subject to import controls, drawback, quota, special duties or the special-goods tax must use a full 進口報單.

    Applies when:
    Air express consignment with a dutiable value between NT$2,001 and NT$50,000
    Limits:
    2001 TWD/shipment · 50000 TWD/shipment
    空運快遞貨物簡易申報通關作業規定
  • EZ WAY real-name verification — required for individual consignees

    An import express consignment addressed to an individual is only accepted for declaration once the consignee has completed real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Without it clearance is held until corrected. Basis: 空運快遞貨物通關辦法 §17(3); enforced in the clearance system since 2020-05-16.

    Applies when:
    Any import express consignment addressed to an individual
    財政部關務署 — 快遞收貨人實名認證(EZ WAY)

Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. 貨物稅 and 菸酒稅 fall only on goods listed in their statutes, which an HS6 code cannot settle. Verify with the Customs Administration or a licensed 報關業者.

As of: 2026-09-09

  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used
25%
Customs value
—
Duty
—
Trade-promotion service fee 0.04% (0.04%)
—
Business tax (營業稅)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-07-29

4Requirements

  • F01Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration,Ministry of Health and Welfare(FDA).(Note:Please contact FDA for relevant inspection requirements of food imports.)
  • MW0Importation of Mainland China products is prohibited.

Agencies involved

  • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
  • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
  • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
  • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
  • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
  • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

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

Taiwan import documents

  • Import declaration (進口報單)
    Issued by:
    Customs broker or importer, transmitted through the Single Window
    When:
    Within 15 days from the day after the conveyance's import date

    Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

    Official page
  • Delivery order (小提單, D/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Exchanged after the goods arrive

    The document against which the goods are collected from the container terminal or warehouse.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during a C3 physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued at loading

    Reconciled against the manifest and used to obtain the delivery order.

    Official page
  • Certificate of origin
    Issued by:
    Issuing body in the exporting country
    When:
    When claiming a preferential rate or when the import regulation requires it

    Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

    Official page
  • Import permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the import regulation column shows a corresponding code

    Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Importer (taxpayer)
    When:
    Before appointing a customs broker

    Authorises the broker to declare, pay the taxes and collect the goods.

    Official page
  • Inspection and border-check documents
    Issued by:
    BSMI, TFDA
    When:
    With or before the declaration

    Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

    Official page

6Procedure

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
  3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
  4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
  5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. Express categoriesExpress consignments are graded by customs value into X1 (import express documents), X2 (low-value duty-free, NT$2,000 or less), X3 (low-value dutiable, NT$2,001–50,000) and X4 (high-value, over NT$50,000). X1 to X3 are assigned only the C1 (release) or C3 (examination) channel; X4 can be assigned C1, C2 or C3.
  2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
  3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
  6. Consignee real-name verification (EZ WAY)For an import express consignment addressed to an individual, art. 17(3) of the Regulations Governing Customs Clearance for Air Express Consignments requires the consignee to complete real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Customs has checked the express-consignment declaration authorisation in its clearance system since 2020-05-16; where the importer is not verified, the declaration is not accepted until the omission is corrected.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceFor an adult traveller, personal and household articles are exempt up to a total customs value of NT$35,000, raised from NT$20,000 with effect from 2024-06-26. Separately, 1.5 litres of alcohol (any number of bottles, travellers 18 and over), and 200 cigarettes or 25 cigars or one pound of tobacco (travellers 20 and over) are exempt; articles the traveller already owned and used abroad are exempt separately where a single article or set has a customs value of NT$10,000 or less. The NT$35,000 exemption does not apply to travellers who are evidently carrying goods for profit or who travel frequently — twice or more within 30 days, or six times or more within half a year. The basis is art. 11 of the Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage.
  3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
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. DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered 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

Broker recommended

Score: 0.55

The band was overridden to red because of an origin-side rule.

A signal derived from public data, not advice.

Why this reading

  • regime[TFDA] 食品安全衛生管理法 — 食品業者登錄 + 輸入查驗(F01)The importer must be a registered food business, file a TFDA border inspection (F01) per shipment and carry Chinese labelling; some items/origins go to batch-by-batch inspection.fda.gov.tw2026-09-07
  • requirement1 destination import requirement(s) found: Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administrationportal.sw.nat.gov.tw2026-09-07

Components

Import requirements0.60Importation of foods shall follow the"Regulations for Inspection of imported Foods and Related Products".The importer shall apply for inspection to the Food and Drug Administration portal.sw.nat.gov.tw1 輸入規定 code(s) · 1/1 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements
Classification ambiguity0.40TW rulings: 2, spread over 1 subheadings web.customs.gov.twUS CROSS: 78 rulings, 26% of them decided on more than one line · 31 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.58食品安全衛生管理法 — 食品業者登錄 + 輸入查驗(F01) fda.gov.tw
China origin-side note: Taiwan import rule MW0 — importation of mainland-China goods is prohibited. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 52United States 78Taiwan 2China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Taiwan rulings (destination)

Showing the 2 most recent

  • 甜餅乾大雷神巧克力Decided line: 19053100007Date: 2017Reference: 106AA0444
  • 甜餅乾黑雷神巧克力Decided line: 19053100007Date: 2017Reference: 106AA0445

China rulings (origin)

No public classification-ruling corpus exists for China, so there is nothing to show.

Show rulings from other countries (20)
  • KR관세평가분류원Sweet biscuits; Frollino Misura Basso IG nocciolaㅇ 밀가루, 감미료(말티톨), 해바라기유, 헤이즐넛, 옥수수 후레이크, 계란, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 ...Decided line: 1905310000Date: 2025-09-18Reference: CLIP-0072025004219
  • KR관세평가분류원Sweet biscuits; Frollino Misura Basso IG gocceㅇ 밀가루, 감미료(말티톨), 해바라기유, 초코칩, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 : 식용 ※ 품목분류는 수출...Decided line: 1905310000Date: 2025-09-18Reference: CLIP-0072025004218
  • USHQRevocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from GermanyDecided line: 1905.31.00, 1905.32.00Date: 2022-03-21Reference: H317110
  • USNYThe tariff classification of sandwich cookies from Canada.Decided line: 1905.31.0029Date: 2021-09-01Reference: N320964
  • KR관세평가분류원Sweet biscuits; MILK COOKIESㅇFlour 46%, Butter(Milk fat 84%, Water 16%) 25%, Sugar 16%, Egg, Milk, Almond powder, Corn flour, Milk powder, Salt, Compound leavening agent(Disodium dihydrogen pyrophospha...Decided line: 1905310000Date: 2021-07-30Reference: CLIP-0072021002818
  • KR관세평가분류원Sweet biscuits; SHORTBREADㅇ Flour 45%, Butter 33%, Sugar 15.5%, Water, Salt 등을 혼합하여 사각형상으로 성형한 후 구운 스위트 비스킷을 수지제 봉지에 개별포장하여 플라스틱 용기에 넣은 후, 종이상자에 소매포장한 것(내용량 : 119g, 17g x 7개) - 가루(flour), 설탕, 감미료 및 지...Decided line: 1905310000Date: 2021-07-28Reference: CLIP-0072021002774
  • USNYThe tariff classification of cookies from BelgiumDecided line: 1905.31.0049Date: 2020-04-17Reference: N311175
  • USNYThe tariff classification of cookies from BelgiumDecided line: 1905.31.0049Date: 2020-03-10Reference: N310253
  • USNYThe tariff classification of chocolate covered biscuit sticks from GermanyDecided line: 1905.31.0049, 9903.89.43Date: 2020-01-07Reference: N308060
  • KR관세평가분류원Sweet biscuits; 초콜릿 칩 쿠키(LES COOKIES DE LA MERE POULARD éclats de chocolat); FRANCE○ 밀가루 29%, 다크초콜릿 29%, 갈색설탕 18.97%, 버터 16%, 계란 5%, 정제소금 및 천연향료(바닐라)등으로 혼합, 반죽하여 구운 것으로, 초코 칩이 박혀있는 갈색계 원반형상의 스위트 비스킷을 수지제 팩에 소포 장하여 철제 캔에 소매포장한 것(내용량 200g) - 용도 : 식용 ※ 품목분류는 ...Decided line: 1905310000Date: 2019-11-28Reference: CLIP-0072019004997
  • KR관세평가분류원Sweet biscuit; WEET-BIX GO WILD BERRY; AUSTRALIAㅇ 통밀분 43%, 설탕 10%이상, 통밀분 혼합물(밀가루, 설탕, 소금, 비타민, 맥아추출물, 무기질) 10%, 식물유, 꿀, 식물성 섬유질, 베리류(딸기, 블랙커런트, 라즈베리, 블루베리), 소금, 향, 겔화제, 산도조절제 등으로 혼합하여 구운 황갈색계 직사각형상을 플라스틱제 팩에 포장하여 종이제 상자에 ...Decided line: 1905310000Date: 2019-04-18Reference: CLIP-0072019001576
  • KR관세평가분류원Sweet biscuits; COLUSSI ZUPPALATTE; ITALY밀가루 69%, 설탕 18%, 해바라기유 7.5%, 탈지분유, 포도당 등을 혼합, 성형 후 구운 직사각형의 황갈색 스위트 비스킷(크기: 8.5 × 4cm)을 수지제 봉지에 소매포장한 것 (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상, 내용량 250g) - 용도 : 식용 ※ 품목분류는 수출입신고 당...Decided line: 1905310000Date: 2018-07-04Reference: CLIP-0072018003144
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Apple & Cinnamon Flavor; MALAYA밀가루 25.21%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001752
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Chocolate Chips; MALAYA밀가루 20.63%, 설탕 25.79%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 초코칩, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001753
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Honey Nuts; MALAYA밀가루 24.58%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 코코넛, 땅콩, 아몬드, 계란, 벌꿀, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001751
  • KR관세평가분류원Sweet biscuits; ZOO ANIMAL CRACKERS; U.S.A설탕 15~25%, 강화밀가루 70~80%, 식물성유지 2~6% 고과당시럽, 대두레시틴, 소금 등으로 혼합, 성형 후 구운 스위트 비스킷을 수지제 팩에 소매포장한 것(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)(내용량: 56G) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 ...Decided line: 1905310000Date: 2018-03-09Reference: CLIP-0072018001282
  • KR관세평가분류원Sweet biscuits; Tsujiri Kyo-langue No.19ㅇWheat flour, Sugar, Egg white, Butter, Shortening, Matcha 등으로 혼합, 조제한 직사각형의 비스킷 2장 사이에 연녹색 크림을 충진한 것을 수지제 팩에 소포장 후 플라스틱 트레이에 담아 지제 박스에 소매포장(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)...Decided line: 1905310000Date: 2018-01-12Reference: CLIP-0072017007045
  • KR관세평가분류원Sweet biscuits; SERENA COCONUT CRACKER; TAIWAN밀가루(49.30%), 설탕(15.8%), 코코넛 오일(6.50%) 등으로 혼합, 조제한 직사각형의 비스킷 5개를 수지제 봉지에 소매포장한 것(내용량: 18.5g) (수분 12% 이하, 지방 30% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2017-11-16Reference: CLIP-0072017007095
  • KR관세평가분류원Sweet biscuit; KEZ'S KITCHEN BAKED CONFERENCE CLASSICS; AUSTRALIA밀가루, 설탕, 버터를 주성분으로 하여 라즈베리 잼, 초콜릿, 귀리, 계란 등을 각각 첨가하여 혼합, 성형, 굽기 공정을 거친 5종의 스위트비스킷을 수지제 봉지에 소매포장한 것(내용량 : 272g) (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2017-10-13Reference: CLIP-0072017006386
  • KR관세평가분류원Sweet biscuit; KA-NOM PHING COCONUT BISCUIT SESAME; THAILNDㅇ 타피오카 분말(43%), 설탕(22%), 코코넛밀크, 계란, 참깨 등을 혼합, 성형하여 구운 미황색계 울퉁불퉁한 볼상의 스위트비스킷을 종이 박스에 소매포장한 것(내용량 60g), (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2016-12-09Reference: CLIP-0072016007102

Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · MOF law system: Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage (art. 11 allowances) · Customs Administration: real-name verification for express consignees (EZ WAY) · International Trade Administration: rules governing imports of mainland goods (MW0 and MP1 definitions) · International Trade Administration: trade promotion service fee (rate and basis) · Laws and Regulations Database of Taiwan: Customs Act article 16 (import declaration deadline) · Laws and Regulations Database of Taiwan: Customs Import Tariff, General Rules (which of the three rate columns applies) · 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 · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue

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