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China → TaiwanHS 850980Other electro-mechanical domestic appliancesTake care

Electrical machinery and equipment and parts thereof › Electromechanical domestic appliances

Other electro-mechanical domestic appliances

HS 850980China → Taiwan

Destination duty
5%–7.5%
Column 1calculator uses 85098010001 at 5%
Business tax (營業稅)
5%
Clearance difficulty
Take care

1Overview

  • Destination duty: 5%–7.5% (Column 1) — calculator uses 85098010001 at 5% — 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: Other electro-mechanical domestic appliances
  • 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

  • ko그 밖의 기기
  • enOther electro-mechanical domestic appliances
  • zh_hant其他家用電動用具
  • zh_hans其他家用电动用具

Taiwan tariff lines

LineDescription
85098010001電動切肉器Electric meat-slicer
85098020009電動牙刷Electric tooth brush
85098030007家用電動地板擦亮器Electric floor polishers for domestic use
85098040005家用廚房廢物處理器Kitchen waste disposers for domestic use
85098090004其他家用電動用具Other electro-mechanical domestic appliances
China export-side line (reference)
  • 85098010---地板打蜡机
  • 85098020---厨房废物处理器
  • 85098030---电动牙刷
  • 85098090---其他

Top 3 Taiwan rulings

  • 其他家用電動用具EDGBLACK 電動磨刀器（5入）/EDGBLACK Electric Rolling Knife Sharpener / 無型號 規格：長7.6cm×寬12cm×高7cm 重量：430g 材質：磨刀器主機1台/可調角度底座1個/磨盤5個（360#金剛石/600#金剛石/1000#陶瓷/3000#油石/6000#油石 定格電压：3.7V 定格出力：6-8W 定格回転数：350RPM(餘詳附件
  • 其他家用電動用具便攜式潔面儀 TB-1387A / 充電電壓/電流:5V/0.5A/重量162g
  • 其他家用電動用具香薰機/ DQ712A / 90*90*129mm / 額定輸入電壓 DC5.0V/1.0A 額定功率≦5W

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
85098010001電動切肉器5%0%10%
85098020009電動牙刷7.5%0%10%
85098030007家用電動地板擦亮器7.5%0%10%
85098040005家用廚房廢物處理器5%0%10%
85098090004其他家用電動用具5%0%10%

Destination costs beyond the duty (internal taxes and fees)

about +5.29% 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(5%–7.5%)
5%
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 85098010001 at 5%

As of: 2026-07-29

4Requirements

  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.

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

Take care

Score: 0.54

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] 商品檢驗法 — 應施檢驗商品(BSMI C01/C02)Many electrical goods are BSMI legal-inspection commodities (import rule C02): type approval plus product certification registration or batch inspection, then the inspection mark. Often only part of a heading is covered, so the exact model must be checked.bsmi.gov.tw2026-09-07
  • requirement1 destination import requirement(s) found: Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.portal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — 34 TW rulings split across 1 subheadings.web.customs.gov.tw2026-09-07

Components

Import requirements0.51Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw1 輸入規定 code(s) · 2/5 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements
Classification ambiguity0.54TW rulings: 34, spread over 1 subheadings web.customs.gov.twUS CROSS: 171 rulings, 12% of them decided on more than one line · 39 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.57商品檢驗法 — 應施檢驗商品(BSMI C01/C02) bsmi.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 71United States 171Taiwan 34China —

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 34 held

  • 其他家用電動用具EDGBLACK 電動磨刀器（5入）/EDGBLACK Electric Rolling Knife Sharpener / 無型號 規格：長7.6cm×寬12cm×高7cm 重量：430g 材質：磨刀器主機1台/可調角度底座1個/磨盤5個（360#金剛石/600#金剛石/1000#陶瓷/3000#油石/6000#油石 定格電压：3.7V 定格出力：6-8W 定格回転数：350RPM(餘詳附件Decided line: 85098090004Date: 2026Reference: 115AA0104
  • 其他家用電動用具便攜式潔面儀 TB-1387A / 充電電壓/電流:5V/0.5A/重量162gDecided line: 85098090004Date: 2025Reference: 114AA0319
  • 其他家用電動用具香薰機/ DQ712A / 90*90*129mm / 額定輸入電壓 DC5.0V/1.0A 額定功率≦5WDecided line: 85098090004Date: 2025Reference: 114AA0230
  • 其他家用電動用具智能聲波潔面儀/TB-1788/重量90克；額定輸入電壓5VDecided line: 85098090004Date: 2025Reference: 114AA0206
  • 其他家用電動用具Electric Aroma Diffuser薰香機/ LM-001/ 80*140mm、重量260g、內含送風馬達Decided line: 85098090004Date: 2023Reference: 112CA0158
Show 5 more
  • 其他家用電動用具Silicone Brush Face 潔膚儀/ 020/ 125*58*28mmDecided line: 85098090004Date: 2023Reference: 112CA0126
  • 其他家用電動用具Q9除溼及空氣濾淨一體機 / 重量:2.7KG / 額定電壓:AC100-240V，50/60Hz / 功率:45WDecided line: 85098090004Date: 2021Reference: 110AA0309
  • 其他家用電動用具不鏽鋼智能寵物餵食器 Pet Feeder / P560 / 淨重約3000克 / 包裝尺寸375*275*403mm / 額定電壓為6V DC / 額定功率為6WDecided line: 85098090004Date: 2021Reference: 110AA0292
  • 其他家用電動用具米家自動洗手機 莎莉特別版 型號：MJXSJ02XW 重量(590g)、洗手液瓶容量(220mL) 額定工作參數：3.7V/1A、充電參數：5V/1A、電池類型：鋰電池、工作溫度：攝氏5度~40度 工作濕度：0%~85%RH、電池容量：1400mAh(typ)、充電孔：Micro-USB *本裝置僅限室內使用 *本裝置僅適用於海拔2000米以下地區安全使用Decided line: 85098090004Date: 2020Reference: 109AA0493
  • 其他家用電動用具三合一無線吸塵洗地機/HWC-22EC010 機器淨重3.3公斤Decided line: 85098090004Date: 2020Reference: 109AA0422

China rulings (origin)

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

Show rulings from other countries (20)
  • KR관세평가분류원NAIL ENHANCEMENT MACHINE; M 50;- 기기 본체(배터리 내장), 핸들(전동모터 내장), 비트(연마팁), 케이블, 브러시, 사용설명서 등이 지제박스에 세트 포장되어 제시 - 전동모터를 사용해 비트(연마팁)를 회전시켜(1~35단계 속도 및 방향 조절 가능) 손톱 표면을 연마하거나 큐티클 또는 매니큐어 젤을 제거 - (용도) 손톱 관리(미용, 위생...Decided line: 8509809000Date: 2026-04-23Reference: CLIP-0072026001810
  • KR관세평가분류원Nail Drill ; ND-V7- 핸드피스(전동모터 내장), 네일 케어용 10종 비트(젤 제거용, 광택용, 브러쉬 등), 네일푸셔(큐티클 정리용), 충전 케이블(컨트롤러 포함) 등이 소매 포장되어 제시 (본체 크기: 22×22×130㎜) - 주로 전동모터를 사용해 비트를 회전시켜 손톱 표면을 연마하거나 큐티클 또는 매니큐어 젤을 제거해주는...Decided line: 8509809000Date: 2026-04-20Reference: CLIP-0072026001722
  • USNYThe tariff classification of sausage stuffers from ChinaDecided line: 8509.80.5095Date: 2026-04-02Reference: N359788
  • USNYThe tariff classification and country of origin of an ultrasonic aroma diffuserDecided line: 8509.80.5095Date: 2025-01-30Reference: N345174
  • KR관세평가분류원Electric toothpaste dispenser; ZHYGJ01;- 개요 : 상단 치약 투입구에 치약을 넣고, 감지 센서 근처에 칫솔을 대면 일정량의 치약이 자동으로 토출되는 자동 치약 짜개임 - 사용장소 : 주로 욕실 세면대 벽에 부착 - 작동원리 : 센서가 동작을 감지하여 전기신호를 트리거하면, 소형 전동 펌프의 작동으로 치약을 빨아들여 토출구로 배출함 - 제품스펙 ․...Decided line: 8509809000Date: 2024-12-27Reference: CLIP-0072024004918
  • KR관세평가분류원EMS VIBRATION MASSAGER; INJECTED PEARL WHITE with USB Cable- 스테인레스 진동볼, LED 4개*, 전원 버튼, 충전단자, 모터(0.3W) 등을 갖춘 직경 45㎜, 높이 66㎜, 중량(62g)인 모터 회전시 발생하는 진동 및 미세전류(EMS), LED 파장을 활용한 개인용 홈케어 기기 *3개는 on/off, 충전상태, 진동여부 표시/1개는 파장대 650~700nm로 피...Decided line: 8509809000Date: 2024-12-13Reference: CLIP-0072024004650
  • USHQRevocation of New York Ruling Letters (NY) N282485, NY H80038, NY N219961, NY N219968 and NY N317507; Tariff classification of oral hygiene devicesDecided line: 8509.80.50Date: 2024-09-11Reference: H331605
  • USHQRequest to reconsider NY N299805, NY N299933, and NY N299937; Classification of electric facial cleansing devicesDecided line: 8509.80.50Date: 2024-05-24Reference: H302563
  • USNYThe tariff classification of the Toe-tap Stainless Steel Sensor Trash Bin from ChinaDecided line: 8509.80.5095Date: 2024-05-02Reference: N339673
  • KR관세평가분류원DEEPTHERMAㅇ 물품개요 - 고주파, EMS 미세전류 및 LED를 피부에 조사하여 주름 개선, 리프팅 등에 도움을 주는 가정용 피부 미용기기(모터가 내장됨) - 제품 사양 ㆍ크기 및 무게 : 182.8㎜ × 44㎜, 160g ㆍ전압 및 배터리 사양 : DC 5V, 1200㎃ - 주요 구성요소의 명칭 및 기능 ㆍ메인보드 ...Decided line: 8509809000Date: 2024-03-11Reference: CLIP-0072023004369
  • KR관세평가분류원오트리앙(HauteLiang); HauteLiang 3H+USB; KR;- 피부 탄력 개선, 각질 제거, 화장품 흡수 촉진을 위해 제작된 가정용 피부 미용기기로 본체 1개와 교체용 헤드 3개가 소매 포장된 형태 - (구성요소 및 기능) · 본체 : 교체용 헤드에 전압 공급 · LED 헤드 : 헤드 내부에 Red LED 다이오드와 모터 내장. 모터가 진동을 발생시켜 피부에 도포한 ...Decided line: 8509809000Date: 2023-09-13Reference: CLIP-0072023003299
  • KR관세평가분류원Pure oil car diffuser ; 지름 84.32mm / 높이 27.5mm- 물품개요 · 금속 케이스(본체), 목재 카트리지, 태양열 커버, PCB 기판, 팬, 모터로 구성된 차량용 디퓨저 (방향제는 제시되지 않음) · (작동 원리) 금속 케이스 안에 내장된 목재 카트리지에 방향제(오일)를 주입하면, 태양열 판에서 전기 에너지를 발생시켜 모터가 작동됨. 모터에 의해 팬이 회전하며 ...Decided line: 8509809000Date: 2022-07-19Reference: CLIP-0072022002423
  • KR관세평가분류원가습기; MTHCH-06L진동자에 의한 초음파식과 복합식(초음파식+PTC 가열식)으로 만들어진 습기를 팬의 구동(모터)으로 외부로 분무시켜 주는 복합식의 가정용 가습기 - 기본 설정 : 초음파식, “가열”모드 선택 : 복합식(초음파+가열) 분무 - 규격 : (W)250mm×(H)390mm×(L)245mm, 중량 3.1kg - 가습용량...Decided line: 8509809000Date: 2021-09-16Reference: CLIP-0072021003325
  • KR관세평가분류원미니 공기청정 제습기 ; Q10(LV110) 650mL (193X193X332mm, 2.7Kg)- 물품개요 · 실내 공기 중의 수분을 제거하여 실내를 적정 습도로 유지시켜주는 제습 기능과 공기를 정화하는 공기 청정 기능이 내장된 물품 (무게:2.7kg) · 청정 : 내부에 장착된 모터가 팬을 회전시키면서 외부의 공기를 흡수하면, 해파 필터를 통과하여 공기 중의 미세먼지 제거 · 제습 : 필터를 통해 정...Decided line: 8509809000Date: 2021-08-03Reference: CLIP-0072021002824
  • KR관세평가분류원DR PEN LARCO-AMTS-02(LARCO-AMTS-02)ㅇ 물품의 개요 - 피부에 화장품흡수율 증진을 위해 사용하는 가정용 기기 ㅇ 물품의 형태 및 구성요소 - 기계의 앞쪽 부분에는 정교한 미세바늘인 니들카트리지가 장착되어 있어 모터를 통한 빠른 스탬핑 작용으로 피부에 통로를 만들어 화장품흡수를 증진시킴. - 크기 : 150mm×23m - 본체무게 : 78gDecided line: 8509809000Date: 2021-05-28Reference: CLIP-0072021001929
  • KR관세평가분류원Skincare Cream Booster ; M-1408 ; L98*W39.5*D39.5㎜ㅇ 개요 - 내장된 모터에 의한 진동(편심)과 전자기력(척력)에 의해 화장품 흡수 촉진 기능을 하는 가정용 미용기기(중량: 35g) ㅇ 구성요소 및 기능 - 핸들용 몸체(ABS 수지, 부분 도금) : 전극(양극)을 띤 도금 부분을 맨손으로 잡았을 때 전원이 켜지는 스위치 기능 수행 - 몸체 바닥면 덮개(ABS...Decided line: 8509809000Date: 2021-05-24Reference: CLIP-0072021001489
  • KR관세평가분류원NOSIBOO PRO NASAL ASPIRATOR; NO-0601□ 물품설명 ㅇ 물품개요 - 본체 내 진공 모터 구동으로 인한 흡인압을 이용해 비강 내 콧물 및 분비물을 흡인하는 기기로 본체, 튜브, 콜리브리 헤드(노즐엔드 포함), 필터 등으로 구성 - 용도 : 주로 가정에서 영유아 및 어린이 비강 점액 제거를 위한 전동식 의료용 흡인기(의료기기 허가 A39010.02(2...Decided line: 8509809000Date: 2021-03-23Reference: CLIP-0072021001147
  • KR관세평가분류원ULTRASONIC CLEANER; JSK-19025ㅇ 초음파 진동단자에 의해 발생하는 진동과 모터 작동으로 인한 물순환을 통해 과일이나 채소, 해산물, 식기류 등을 세척하여 잔류농약이나 미세먼지 등을 제거하는데 사용하는 물품임 - 2개의 초음파 진동자에서 초당 66,000번의 미세진동으로 세척(각 33,000Hz) - 물순환 기능 작동 시 모터 팬으로 수조의...Decided line: 8509809000Date: 2020-09-08Reference: CLIP-0072020003945
  • KR관세평가분류원USB HUMIDIFIER ; FT-T1/8509809000- 물품개요 ㆍ하부 물탱크에 담겨 있는 물에서 면봉으로 빨아 올려진 물기가 분사구를 통하여 올라올 때 상부 뚜껑 내부에 장착된 팬을 모터로 구동시켜서 분사구에 있는 습기를 외부로 보내는 가습기(290g) - 물품사진Decided line: 8509809000Date: 2020-08-28Reference: CLIP-0072020003784
  • KR관세평가분류원VACUBA분유진공용기; WEL130내부를 진공으로 만들어 외부공기 및 습기로부터 식품(분유, 견과류 등)을 보호·보관하기 위한 기기 - 규격(중량/용량) : 165×195×248mm(1.1kg/2.0L) - 소비전력 : 12W - 정격전압 : 100-240V, 50/60HZ - 주요 구성 요소 ㆍ진공펌프 : 제품 내부의 공기를 빼내어 진공상태...Decided line: 8509809000Date: 2020-02-12Reference: CLIP-0072020000633

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: Customs broker — Changes which blocks are emphasised