helptariff
English
China → TaiwanHS 491110Trade advertising material, commercial catalogues and the likeSelf-clearable

Printed books, newspapers › Other printed matter, including printed pictures and photographs

Trade advertising material, commercial catalogues and the like

HS 491110China → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 0% (Column 1, 49111000008) — 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: Trade advertising material, commercial catalogues and the like
  • 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

  • enTrade advertising material, commercial catalogues and the like
  • zh_hant貿易廣告品，商品型錄及其類似品
  • zh_hans贸易广告品，商品型录及其类似品

Taiwan tariff lines

LineDescription
49111000008貿易廣告品，商品型錄及其類似品Trade advertising material, commercial catalogues and the like
China export-side line (reference)
  • 49111010---无商业价值的
  • 49111090其他商业广告品及类似印刷品

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
49111000008貿易廣告品，商品型錄及其類似品0%0%0%

Destination costs beyond the duty (internal taxes and fees)

about +5.04% 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
0%
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 destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.

  • 원칙적 무요건(품목별 예외 확인)

    Printed matter, accessories and sundries generally carry no import rule; for mainland-China origin the MW0/MP1 rules must still be checked.

    Agency:
    -
    portal.sw.nat.gov.tw

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

Self-clearable

Score: 0.15

A signal derived from public data, not advice.

Why this reading

  • regime[-] 원칙적 무요건(품목별 예외 확인)Printed matter, accessories and sundries generally carry no import rule; for mainland-China origin the MW0/MP1 rules must still be checked.portal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

Components

Import requirements0.00No 輸入規定 code on this HS6 (Taiwan import tariff schedule) — check the regulatory-regime table as well. portal.sw.nat.gov.tw
Classification ambiguity0.73US CROSS: 98 rulings, 47% of them decided on more than one line · 65 other HS6 codes examined in the same cases rulings.cbp.govNo TW ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.gov
Regulatory regime0.00원칙적 무요건(품목별 예외 확인) portal.sw.nat.gov.tw
China origin-side note: No per-HS China export requirement table is held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

Rulings held:Korea 13United States 98Taiwan 0China —

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

Taiwan rulings (destination)

No Taiwan rulings held.

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 wall display signs and product display signs from CanadaDecided line: 4911.10.0080, 9610.00.0000Date: 2026-05-12Reference: N360783
  • USNYThe tariff classification of store display advertising signage from China and VietnamDecided line: 4911.10.0080Date: 2026-04-16Reference: N359903
  • USNYThe tariff classification and United States-Mexico-Canada Agreement (USMCA) eligibility of advertising signageDecided line: 4911.10.0080Date: 2026-01-29Reference: N357392
  • KR관세평가분류원Other printed matter, Commercial catalogues;SAMPLE BOOK OF PLATES- 하드보드지에 인테리어 자재(멜라민 패널 24종)의 시공사진, QR코드, 소재 설명을 인쇄하고 견본을 부착하여 표지와 함께 책자화한 것 - 규격: 약 39cm x 28.5cm - 용도: 상업용 카탈로그Decided line: 4911100000Date: 2025-11-25Reference: CLIP-0072025005176
  • USNYThe tariff classification of movie promotional materials from AustraliaDecided line: 4911.10.0080, 9903.01.31Date: 2025-10-17Reference: N354455
  • USNYThe tariff classification of paint samples from CanadaDecided line: 4911.10.0080, 9903.01.12, 9903.01.31Date: 2025-06-12Reference: N349918
  • USNYThe tariff classification of a billboard upgrade sign from CanadaDecided line: 4911.10.0080Date: 2025-01-14Reference: N344805
  • KR관세평가분류원Other printed matter, Commercial catalogues; SAMPLE FOLDER- 하드보드지의 세 개의 면에 카페트 견본(면당 6개, 스타일이름, 스타일번호, 컬러이름, 컬러번호가 인쇄되어 있음)과 한 면에 책자형태의 시공이미지가 부착된 물품[제시규격 : 270 × 310mm] - 용도: 카페트 재질 및 컬러 확인용 - 물품이미지Decided line: 4911100000Date: 2021-11-12Reference: CLIP-0072021003948
  • KR관세평가분류원Other printed matter, Commercial catalogues; FHIC Cotton Planner; U.S.A각종 색상을 입힌 직물(15mm×15mm)을 색채 배열에 따라 일목요연하게 정리한 것으로 색상별로 고유번호, 컬러 네임 인덱스 등이 인쇄된 총 2,310 개의 색상을 수록한 인쇄물을 바인더로 고정하여 소매포장한 것 - 용도 : 색대비용(빠른 컬러 확인 및 비교 가능)Decided line: 4911100000Date: 2016-08-02Reference: CLIP-0072016004727
  • KR관세평가분류원- 품명 : 하드커버포토북(Hardcover Photobook) - 모델 : ph2015-001- 물품개요 · 다양한 인물·풍경 등의 사진이 인쇄된 여러 장의 용지를 하드커버로 바인딩하여 책자화한 것으로, · 사진인화 및 앨범 제작하는 회사에서 사진앨범 광고용도로 사용Decided line: 4911100000Date: 2016-02-04Reference: CLIP-0072016000746
  • KR관세평가분류원Other printed matter for trade advertising material; Anatomical chart(desktop chart); TAIWAN플라스틱(PVC)과 펄프로 구성된 백색 시트(약 23cm×74cm)에 의약품명, lipoprotein의 분류 및 구조, Cholesterol의 생성 및 혈관내 이동, Atherosclerosis, Liver Cell 등을 칼라인쇄한 후 압형하여 양각 표현한 것 - 용도 : 제약회사 광고인쇄물Decided line: 4911100000Date: 2015-03-27Reference: CLIP-0072015001357
  • KR관세평가분류원Other printed matter for trade advertising material; PRINTED DISPLAY우두락(두께 : 5mm) 쉬트 일면에 모델 이미지, 상표명 등을 아트지에 인쇄한 사진을 적층한 후 일정형상으로 재단한 물품(W56cm×H70cm) - 용도 : 광고, 선전 홍보용 간판Decided line: 4911100000Date: 2013-11-19Reference: CLIP-0072013005834
  • KR관세평가분류원Other printed matter for trade advertising material; PRINTED MATTERS우두락(두께 : 5mm) 쉬트 일면에 모델 이미지, 상표명 등을 아트지에 인쇄한 사진을 적층한 후 일정형상으로 재단한 것으로서 받침 역할을 하는 받침대, 가발의 샘플들을 걸어두기 위한 전시판, 배경판으로 구성된 물품 (W53cm×H65cm) - 용도 : 광고, 선전 홍보용 간판Decided line: 4911100000Date: 2013-11-19Reference: CLIP-0072013005835
  • USNYThe tariff classification of plastic mannequin overlay, style# TNM114, from China.Decided line: 4911.10.0080Date: 2013-04-10Reference: N239444
  • KR관세평가분류원Trade advertising material;CHART;THAILNDㅇ 백색의 PVC쉬트(23X30Cm)에 공다공증에 대한 설명 및 예시,뼈의 구조,@§상품명,설명서등을 인쇄후 공다공증에 대한 설명 및 예시, 뼈의 구조,상품@§명 부분을 압형하여 양각 표현한 것Decided line: 4911100000Date: 2005-07-01Reference: CLIP-0072005872906
  • KR중앙관세분석소Commercial catalogue초대장, 청첩장이 앞, 뒷면에 부착되어 있으며, 각물품에 대한 상품번호, 가격, 간단한 설명, 페이지 등이 인쇄된 카다록 내지[87매(크기 약 33X33cm), 카드 155종] 및 카드번호, 가격, 페이지 등이 인쇄된 색인 으로 구성된 물품 용 도 : 카다록용 내지(제본 및 표지는 국내제작)Decided line: 4911100000Date: 2004-03-12Reference: CLIP-0082004869270
  • KR중앙관세분석소Trade advertising material;Acrylic sheet "ESSE Lights"수평선이 보이는 바다와 빌딩숲을 홀로그램 방식으로 제작한 배경사진 위에 담배BOX(약17.3cmX7.8cm), 상품명(ESSE Lights), 선전문구 등이 인쇄된 수지제 Sheet( 약 48.5cmX32cm, 두께 약 0.04mm) 용도 : 담배선전용Decided line: 4911100000Date: 2002-12-27Reference: CLIP-0082002815316
  • KR관세청Vinyl sheet사진, 필름 등을 컴퓨터를 이용하여 색상, 색조의 조정, 선명도 등을 개선작업하고 풍경화 또는 여러종류 색상의 배경 화면에 가전제품, 승용차 등의 상품명, 선전문구 등을 삽입한후 고객이 원하는 규격으로 특수 강화된 비닐 쉬트에 페인팅한 광고 선전물Decided line: 4911100000Date: 1996-06-12Reference: CLIP-0001996808424
  • KR관세청CatalogueColor별로 고유번호를 정한 Polyester Sewing Thread Yarn Swatch를 4cm식 약30-35가닥을 인쇄된 종이에 붙인후 27×32cm의 바인더에 철한것Decided line: 4911100000Date: 1990-04-18Reference: CLIP-0001990805312
  • KR관세청팜프렛(반제품)630×882 밀리미터 직사각형 종이의 앞면 및 뒷면에 수출자의 상품인 피펫트의 사용방법에 대한 설명을 Color로 설명문 없이 4sets분을 인쇄한 광고 선전물로서 수입 후 여백에 한글로 설명문을 인쇄하여 카다로그로 사용Decided line: 4911100000Date: 1989-12-28Reference: CLIP-0001989807149

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