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China → TaiwanHS 200899gingers, otherwise prepared or preservedBroker recommended

Preparations of vegetables, fruit, nuts or other parts of plants › otherwise prepared or preserved

gingers, otherwise prepared or preserved

HS 200899China → Taiwan

Destination duty
5%–25%
Column 1calculator uses 20089910106 at 10%
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 5%–25% (Column 1) — calculator uses 20089910106 at 10% — A trade agreement with China is in force, but it gives no lower rate for this code — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
  • Business tax (營業稅): 5%
  • This code covers: gingers, otherwise prepared or preserved
  • 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

  • ko기타
  • engingers, otherwise prepared or preserved
  • zh_hant其他方式調製或保藏之薑
  • zh_hans其他方式调制或保藏之姜

Taiwan tariff lines

LineDescription
20089910106其他方式調製或保藏之荔枝罐頭Litchis, canned, otherwise prepared or preserved
20089910909其他方式調製或保藏之荔枝Litchis, otherwise prepared or preserved
20089920104其他方式調製或保藏之龍眼罐頭Longans, canned, otherwise prepared or preserved
20089920907其他方式調製或保藏之龍眼Longan, otherwise prepared or preserved
20089930102其他方式調製或保藏之芒果罐頭Mangoes, canned, otherwise prepared or preserved
20089930905其他方式調製或保藏之芒果Mangoes, otherwise prepared or preserved
20089940002其他方式調製或保藏之酪梨Avocados, otherwise prepared or preserved
20089950009經烘烤或調味之乾海苔及紫菜Edible dried lavers , roasted or seasoned
20089960007大豆調製品Preparations of soybeans
20089991108未列名經其他方式調製或保藏之果實及其他植物可食部分罐頭Fruit and other edible parts of plants, canned, otherwise prepared or preserved
20089991206經鹽漬或其他方式調製或保藏之梅（日本杏），不論是否加糖或含其他甜味料者Mei(Prunus mume)(Japanese apricot), salted or otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter
20089991304其他方式調製或保藏之薑gingers, otherwise prepared or preserved
20089991901未列名經其他方式調製或保藏之果實及植物其他可食之部分，不論是否加糖或含其他甜味料Fruit, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter
20089992107供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分罐頭，不論是否加糖或其他甜味料或酒者Fruit and other edible parts of plants, prepared or preserved, canned, whether or not containing added sugar or other sweetening matter or spirit, for use as infants or young children food
20089992900供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分，不論是否加糖或其他甜味料或酒者Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, for use as infants or young children food
20089993008味噌Fermented soy and rice mixtures (miso)
China export-side line (reference)
  • 20089910---荔枝罐头
  • 20089920---龙眼罐头
  • 20089931----调味紫菜
  • 20089932----盐腌海带
  • 20089933----盐腌裙带菜
  • 20089934----烤紫菜
  • 20089939----其他
  • 20089940---清水荸荠（马蹄）罐头
  • 20089950---姜制品
  • 20089990---其他

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
20089910106其他方式調製或保藏之荔枝罐頭10%0%20%
20089910909其他方式調製或保藏之荔枝10%0%20%
20089920104其他方式調製或保藏之龍眼罐頭10%0%20%
20089920907其他方式調製或保藏之龍眼10%0%20%
20089930102其他方式調製或保藏之芒果罐頭25%0%45%
20089930905其他方式調製或保藏之芒果25%0%45%
20089940002其他方式調製或保藏之酪梨15%0%50%
20089950009經烘烤或調味之乾海苔及紫菜25%0%50%
20089960007大豆調製品10%0%25%
20089991108未列名經其他方式調製或保藏之果實及其他植物可食部分罐頭20%0%50%
20089991206經鹽漬或其他方式調製或保藏之梅（日本杏），不論是否加糖或含其他甜味料者20%0%50%
20089991304其他方式調製或保藏之薑20%0%50%
20089991901未列名經其他方式調製或保藏之果實及植物其他可食之部分，不論是否加糖或含其他甜味料20%0%50%
20089992107供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分罐頭，不論是否加糖或其他甜味料或酒者5%0%10%
20089992900供嬰兒或幼童食用之調製或保存之果實及植物其他可食之部分，不論是否加糖或其他甜味料或酒者5%0%10%
20089993008味噌15%0%45%

Destination costs beyond the duty (internal taxes and fees)

about +5.54% 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(5%–25%)
10%
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.

The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 20089910106 at 10%

As of: 2026-07-29

4Requirements

  • B01Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animal and Plant Health Inspection Agency, Ministry of Agriculture.
  • 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.)
  • MP1(1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulat…
  • 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: 0.65

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
  • requirement2 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 Administration, Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animalportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — 32 TW rulings split across 4 subheadings.web.customs.gov.tw2026-09-07

Components

Import requirements0.67Importation 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.twImportation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Quarantine" and relevant quarantine requirements compiled by the Animal portal.sw.nat.gov.tw2 輸入規定 code(s) · 9/9 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements
Classification ambiguity0.77TW rulings: 32, spread over 4 subheadings web.customs.gov.twUS CROSS: 217 rulings, 49% of them decided on more than one line · 55 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 (only some subheadings under this HS6; the line must be confirmed). portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 377United States 217Taiwan 32China —

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

Taiwan rulings (destination)

Showing the 10 most recent of 32 held

Show 5 more

China rulings (origin)

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

Show rulings from other countries (20)
  • USNYThe tariff classification of casava flatbread from Venezuela.Decided line: 2008.99.6500Date: 2026-07-10Reference: N362304
  • KR관세평가분류원Sweet Potato, cooked, dried and powdered; Steamed Sweet Potato Powderㅇ 껍질을 제거하고 증숙한 고구마를 절단하여 건조한 갈색계 분말상(전분입자의 모양이 중심부까지 완전히 파괴되고 결정구조가 비결정질로 변형된 것) [※ 관세율표 제20류 국내주 제1호 규정의 요건을 모두 충족] - 용도 : 식품제조용 원료 ※ 분석결과는 제시된 자료 및 시료에 한함 ※ 품목분류는 수출입신고 당시...Decided line: 2008999000Date: 2026-05-27Reference: CLIP-0072026002281
  • KR관세평가분류원Prepared edible seaweeds; 고항데스요; gohandesuyoㅇ 파래 35.5%, 간장 34%, 물엿, 설탕혼합포도당과당액상, 해산물추출물, 조미료(아미노산 등), 안정제(타마린드), 캐러멜색소, 한천을 혼합하여 자숙, 살균, 냉각한 것을 유리병에 소매포장한 것(내용량 : 180g) - 용도 : 식용(직접 섭취, 다양한 요리에 활용) ※ 품목분류는 수출입신고 당시의 물...Decided line: 2008995090Date: 2026-05-11Reference: CLIP-0072026002026
  • USNYThe tariff classification of Taro Lime Flavor Chips from China.Decided line: 2008.99.9195Date: 2026-04-30Reference: N360422
  • KR관세평가분류원Lotus root preparation; SALTED LOTUS ROOTS껍질을 제거한 연근을 슬라이스(두께 약 5~6mm)하여 열처리한 후 정제수, 정제소금, 구연산, 비타민C, 보존료 등으로 조제된 용액에 침적하여 수지제 봉지에 소매포장하고 살균처리한 것(내용량: 1kg) - 용도 : 식용(볶음, 조리, 튀김, 샐러드 등에 사용) ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2008999000Date: 2026-04-27Reference: CLIP-0072026001827
  • KR관세평가분류원Sweet potato, cooked and dried; Pet foodㅇ 고구마를 직육면체 형상으로 절단한 후 구운 것 (* 관세율표 제20류의 국내주 제1호의 요건을 모두 충족) - 용도 : 사료용(애완견 간식) ※ 분석결과는 제시된 자료 및 시료에 한함 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2026-03-25Reference: CLIP-0072026001335
  • KR관세평가분류원Apple preparation; 사과 앙금ㅇ 분쇄한 사과 43.11%, 말린 사과 알갱이 8.5%, 말티톨액 15.25%, 맥아당시럽 12.35%, 설탕 8.35%, 트레할로스 6.25%, 버터 5.2%, 사과주스 농축액 0.415%, 아세틸화 디아밀로이드, 히드록시프로필메틸셀룰로오스, 펙틴, 에리토브산나트륨, 소금, 잔탄검, 로커스트콩검, 젤란검,...Decided line: 2008992000Date: 2026-03-19Reference: CLIP-0072026001249
  • KR관세평가분류원SWEET POTATO PREPARATION; FROZEN STEAMED SWEET POTATO; Mashed sweet potato껍질을 제거한 고구마를 삶은 후 분쇄하고 살균하여 냉동한 덩어리상 ※ 관세율표 제20류 국내주 제1호 규정의 요건을 모두 충족함 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2008999000Date: 2026-03-12Reference: CLIP-0072026001082
  • KR관세평가분류원FROZEN GINGER WITH SUGARㅇ 물품개요 - 원상의 생강을 끓는 물에 담가 세척하고 절단하여 설탕 시럽(끓는 물에 설탕을 녹여 만든 시럽을 용기 3개에 담은 후 순차적으로 침적)에 침적한 후 잔류 시럽을 배출한 생강 채 50%에 설탕 50%를 넣어 포장하여 냉동한 것 - 용도 : 식용(생강차 제조용) - 분석결과 ▪시료 : 수분 약 36...Decided line: 2008999000Date: 2026-03-05Reference: CLIP-0072026000750
  • USNYThe tariff classification of coconut cream and papaya preparations from the Dominican Republic.Decided line: 2008.99.4500, 2106.90.9990Date: 2026-02-27Reference: N358388
  • KR관세평가분류원Water chestnut preparations; WATER CHESTNUT POPPING BOBA- 조리한 조각상의 중국 마름(Eleocharis dulcis)을 변성전분, 젖산칼슘, 복합증점제, 사탕수수농축액 등으로 코팅하여 둥글게 성형한 후 가열 처리한 반투명 구형상의 알갱이를 정제수, 설탕, 향료로 구성된 액상에 침적하여 캔에 소매 포장한 것(내용량: 850g) ※ 중국 마름 내부의 전분입자의 모양...Decided line: 2008999000Date: 2026-02-26Reference: CLIP-0072026000898
  • USNYThe tariff classification of a snack food from the PhilippinesDecided line: 2008.99.9190Date: 2025-12-30Reference: N356928
  • USNYThe tariff classification of a snack food from South KoreaDecided line: 2008.99.9190Date: 2025-12-19Reference: N356669
  • KR관세평가분류원Corn preparations; SALTED CRUSHED FRIED GIANT CORN낱알상의 옥수수를 삶은 후 파쇄하여 식물유에 유탕처리하고 소금 등으로 조미한 것 - 용도 : 스낵 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-10-21Reference: CLIP-0072025004596
  • KR관세평가분류원Corn preparations; SALTED CRUNCHY GIANT CORNㅇ 낱알상의 옥수수를 삶은 후 식물유에 유탕처리하고 소금, 로즈마리 추출물로 조미한 것 - 용도 : 스낵 제조용Decided line: 2008999000Date: 2025-08-18Reference: CLIP-0072025003550
  • KR관세평가분류원Corn preparations; UNSALTED CRUNCHY GIANT CORNㅇ 낱알상의 옥수수를 삶은 후 식물유에 유탕처리하고 로즈마리 추출물로 조미한 것 - 용도 : 스낵 제조용Decided line: 2008999000Date: 2025-08-18Reference: CLIP-0072025003551
  • KR관세평가분류원Acai berry preparation; PASTEURIZED ACIDFIED 12% ACAI - IQFo 아사이 베리에 물을 첨가하여 분쇄 및 살균한 자주색계 페이스트를 몰드에 넣어 성형한 후 냉동한 것 - 용도 : 식품 원료(주스, 비타민, 스무디, 디저트 또는 요리에 사용) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-28Reference: CLIP-0072025002258
  • KR관세평가분류원Orange peel preserved by osmotic dehydration; ORANGE PEEL BS DICED 4.8MMㅇ 오렌지 과피를 열탕처리한 후 설탕, 콘시럽, 구연산이 포함된 당시럽에 침지하여 삼투 탈수방식으로 보존처리하고 다이스상으로 절단한 것을 수지제 봉지에 소매포장한 것 - 용도 : 식품 가공용 원료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-15Reference: CLIP-0072025001943
  • KR관세평가분류원Steamed and Roasted sweet potato, frozen; Frozen Baked Sweet Potato Whole Tuber With Skin껍질을 제거하지 않은 절단된 고구마를 찐 후 구워 냉동한 것 [분석결과는 제시된 시료에 한함] ※관세율표 제20류의 국내주 제1호 규정의 요건을 모두 충족 - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-05-12Reference: CLIP-0072025001900
  • KR관세평가분류원Mango Preserved by osmotic dehydration; 베러피스 스윗 건조 망고ㅇ 절단한 망고를 당 시럽에 침지하여 삼투 탈수방식으로 보존처리하고 건조한 것 - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2008999000Date: 2025-02-26Reference: CLIP-0072025000857

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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