Wood and articles of wood; wood charcoal
Other articles of wood › 기타
HS 442190China → Taiwan
1Overview
- Destination duty: No rate data — 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: Other articles of wood › 기타
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
Taiwan tariff lines
No Taiwan tariff lines held for this HS6.
China export-side line (reference)
Top 3 Taiwan rulings
- 未消毒壓舌片，150×18×1.7mm(長度6in)，兩端半徑9.5mm105AA0325
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.
No rate data
Destination costs beyond the duty (internal taxes and fees)
about +5.04% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As 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
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
- 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
- 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
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
- —
- 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
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
- 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
- Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
- 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.
- 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.
- 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.
- 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.
- Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
- Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
- Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
- Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
- PaymentPay the duty, business tax and related fees.
- ReleaseCollect the goods from the air cargo terminal.
- 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.
- 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.
- 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.
- PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
- 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.
- 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.
- Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
- 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.
- 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.
- PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
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.
- 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.
- 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
No difficulty record for this destination.
As of: 2026-09-07
8Cases
Rulings held:Korea 18United States 527Taiwan 1China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
Taiwan rulings (destination)
Showing the 1 most recent
- 未消毒壓舌片，150×18×1.7mm(長度6in)，兩端半徑9.5mm105AA0325Decided line: 44219090005Date: 2016Reference: 105AA0325
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 wood boards from BrazilDecided line: 4407.11.0046, 4421.90.7040, 9903.01.25, 9903.01.32Date: 2025-05-21Reference: N348722
- USNYThe tariff classification of unassembled flat frames for box springs from CanadaDecided line: 4407.10.0115, 4409.10.0500, 4421.90.9780Date: 2016-12-29Reference: N281534
- USNYThe tariff classification of wooden door components from CanadaDecided line: 4407.10.0143, 4407.99.0179, 4409.10.0500, 4409.10.9040, 4409.29.0565, 4409.29.9000, 4418.90.4695, 4421.90.9780Date: 2016-12-29Reference: N281484
- USNYThe tariff classification of planter saucers, kneeling pads, trellises and timers from ChinaDecided line: 3924.90.5650, 4421.90.9780, 8481.80.9050, 9817.00.5000Date: 2016-12-19Reference: N281789
- USNYThe tariff classification of a Wooden Message Board from ChinaDecided line: 4421.90.9780Date: 2016-11-23Reference: N281022
- KR관세평가분류원ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.Decided line: 4421909000Date: 2015-09-23Reference: CLIP-0072015004973
- KR관세평가분류원Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리Decided line: 4421909000Date: 2014-11-20Reference: CLIP-0072014005945
- KR관세평가분류원Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)Decided line: 4421909000Date: 2014-10-29Reference: CLIP-0072014005571
- KR관세평가분류원Other articles of wood, unassembles ; beehive삼나무로 만들어진 미조립상태의 벌통(beehive)(55cm×48cm×65cm) ① 지붕 : 덮개 ② 소상 : 여분의 비축용 꿀을 모으는데 사용 (떼어낼 수 있음) ③ 본체 : 육아방을 에워싼 벌통의 가장 큰 부분Decided line: 4421909000Date: 2014-05-15Reference: CLIP-0072014002444
- KR관세평가분류원ㅇ목가대(MHI03271;PS1200E)ㅇ물품 개요 -산업용 축전지(예비전력 저장용) 납품 및 설치시 설치장소에 설치되어 수십여개의 산업용 축전지의 선반 역할을 하는 목제 가대 ㅇ물품 이미지 ㅇ주요 사양 -재질 : 목가대 틀(각목), 조립부속품(철제 볼트, 너트) -크기 : 1200 x 1010 x 1110㎜ (주문 사양에 따라 변동 가능) ㅇ기능...Decided line: 4421909000Date: 2013-08-20Reference: CLIP-0072013003964
- KR관세평가분류원Other articles of wood ; Drawing Sketch BoardMDF 보드와 도화지 등을 고정시키는 steel 레버로 구성되어 있으며 그림을 그리거나 글쓰기를 할 때 받침용으로 사용하는 직사각형의 물품Decided line: 4421909000Date: 2013-05-01Reference: CLIP-0072013001878
- KR관세평가분류원Other article of wood;GERMANYㅇ 목재를 가공하여 만든 볼트 1개 및 너트 2개로 구성된 것(규격 : 너트32mm×32mm×16mm×구멍지름(15mm), 볼트 약100mm×지름15mm) ㅇ 용도 : 전력용 변압기 내부 리드 지지목 고정용Decided line: 4421909000Date: 2010-11-24Reference: CLIP-0072010001416
- KR중앙관세분석소Other article of wood;;PR.CHNA나무를 구상, 타원구상, 정육면체상으로 가공, 연마하여 중심에 구멍을 뚫고 색칠(빨간색, 노란색, 녹색, 파란색 등)한 것 - 용도 : 완구 제조용Decided line: 4421909000Date: 2008-07-14Reference: CLIP-0082008000850
- KR관세평가분류원Wood attic ladders;;;DENMARKㅇ 구조 및 형태@§- 3단형으로 조합한 접이식 목재 사다리(약 2cm×8cm의 각목, 약 101cm× @§폭 약 40cm/단)를 일면은 터져 있고 일면은 개폐식 구조로 된 프레임(57.5@§×117×16cm)과 결합한 다락방 통로용 목제품으로서, 보조용구(훅이 달리 @§환봉, 철제 스프링, 연결구, 설명서 ...Decided line: 4421909000Date: 2006-05-04Reference: CLIP-0072006875132
- KR관세평가분류원ㅇ품명(신청인 제시) : 대나무 살(Bamboo Stick for Hobby Glider)□ 물품설명@§ ㅇ성상@§ - 두께(직경) 1.8㎜, 길이 390㎜ 및 195㎜로 가공된 대나무 살@§ - 수입상태 : 대나무를 깎아서 만든 가는 막대형의 살로써, 두께(직@§경 1.8㎜) 및 일정한 길이(195㎜, 390㎜, 450㎜)로 가공하여 각각의 C/T @§박스에 벌크 포장된 상태로 수입@§ □주요용...Decided line: 4421909000Date: 2004-11-05Reference: CLIP-0072004870910
- KR중앙관세분석소Articles of wood,unassembled;;For bee box;;;PR.CHNA미조립 된 538X445X536mm 크기의 벌집용 목제품Decided line: 4421909000Date: 2002-04-03Reference: CLIP-0082002815187
- KR관세청Moulded door jamb ; KD finger jointed edge glued; KEFRO, 40mm(t)X126mm(w)X2200mm(l), 2ply; PEMBANGNAN PAPAN LAPIE SD. MALAYSIAㅇ 형태 본 물품은 길이 방향으로 Finger jointed 하고 목재판 2매를 측면접합하여 폭을 넓혔으며, 문틀에 사용하기 위하여 문이 닫히는 부분이 계단식으로 가공되었고 또한 한쪽끝을 경사지게 가공한 후 두께 약0.2mm의 얇은 Sheet를 윗면 및 측면에 붙여 만든 목재품으로 밑부분에 2개의 홈이 파져 ...Decided line: 4421909000Date: 1998-06-08Reference: CLIP-0001998809078
- KR관세청Corner moulded moulding; KD finger jointed edge COATED; 10mm(t) X 85mm(w)X 2400mm(l), 2ply; PEMBANGUNAN PAPAN LAPIE SD, MALLAYSIAㅇ 형태 본 물품은 길이 방향으로 Finger jointed 하고 목재판 2매를 측면접합하여 폭을 넓혔으며, 표면이 특정형상(길이방향으로 굴곡처리)으로 가공하여 단순 평면상태가 아니며 두께 약0.2mm의 얇은 Sheet를 윗면 및 측면에 붙여 만든 목재품임. ㅇ 용도 아파트, 개인주택등의 실내 내부공사시 벽면...Decided line: 4421909000Date: 1998-06-08Reference: CLIP-0001998809079
- KR관세청Stick,wood (Wooden stick)환봉상태의 것으로 한쪽끝이 10㎜정도 뾰족하게 깍여있음Decided line: 4421909000Date: 1995-03-16Reference: CLIP-0001995808497
- KR관세청PICK수량: 20,000 BOX (144入/BOX당) 지름: 2mm, 길이: 10cm의 목재 환봉의 한쪽끝을 뽀쪽하게 가공한 것의 두부에 지름 8.5cm 종이제 우산을 붙인것Decided line: 4421909000Date: 1994-06-07Reference: CLIP-0001994802439
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
I am a: Individual / small seller — Changes which blocks are emphasised