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Korea → ChinaHS 442190Other articles of wood › 기타No data

Wood and articles of wood; wood charcoal

Other articles of wood › 기타

HS 442190Korea → China

Destination duty
No rate data
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
No data

1Overview

  • Destination duty: No rate data — A trade agreement with Korea is in force, but it gives no lower rate for this code — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other articles of wood › 기타

Key points

  • Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
  • Import VAT is 13% as standard under art. 10 of the VAT Law (in force 2026-01-01), with 9% for listed goods such as agricultural products, edible vegetable oils, edible salt, books, feed and chemical fertiliser. Consumption tax applies to listed goods, with high-end cosmetics at 15%.
  • The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
  • Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
  • Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
  • The CCC catalogue is currently organised in 17 product categories (per the CNCA 2026 compilation of implementation rules); the last officially announced count was 16 categories / 96 products (SAMR Announcement 2023 No. 36), since expanded by later announcements (e-bike batteries and chargers, gas-appliance hoses, EV supply equipment from 2026-08-01, among others). Check the CNCA catalogue for your product.

Key points on the origin side

  • There is no export duty, but an export declaration is still required. Goods that are not drawback-eligible and are worth FOB KRW 2,000,000 or less can go through list clearance instead of a full declaration, and e-commerce and similar consignments worth FOB KRW 5,000,000 or less can use the simplified export declaration (Notice on Export and Re-export Clearance, article 55(1)8 and article 43(1)).
  • The loading deadline is 30 days from acceptance of the export declaration, extendable up to one year with cause.
  • The export permit is the evidence for VAT zero-rating and the basis for a drawback claim (VAT Act art. 21; Drawback Special Cases Act art. 14).
  • Strategic-goods status must be determined before export; if the item qualifies, an export licence from the Ministry of Trade, Industry and Energy through KOSTI is required.
  • An FTA certificate of origin is needed when the buyer claims preference at destination: KORUS is self-certified, the Korea-China FTA is authority-issued.

As of: 2026-01-01 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타

China tariff lines

No China tariff lines held for this HS6.

Korea export-side line (reference)

    Not your product? Search again

    As of: 2026-01-01

    3Duty & tax

    A trade agreement with Korea 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 +13% 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
    Value-added tax (增值稅)13% of (customs value (CIF) + duty).13%中华人民共和国增值税法 第10条(税率) · 第14条(进口货物计税价格)As of: 2026-01-01中华人民共和国增值税法(2026-01-01 施行)

    Caveats

    • 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: Inbound-articles regime: tax of RMB 50 or less is not collected.
    • 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

    Inbound-articles regime: tax of RMB 50 or less is not collected

    General-trade imports have no value-based de minimis. Only within the inbound-articles (行郵) regime is the tax waived where the computed amount is RMB 50 or less (in force 2024-12-01). That regime covers baggage and posted or courier articles with a total value of RMB 2,000 or less, or a single indivisible article above it; cross-border e-commerce retail imports are expressly excluded from it.

    · Does not apply to general-trade imports declared in the ordinary way.

    Threshold:
    50 CNY
    Legal basis:
    进境物品关税、增值税、消费税征收办法 第13条 (税委会公告 2024年第11号)
    国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
    Other clearance routes (3)
    • Cross-border e-commerce retail import (1210 / 9610) comprehensive taxeffective rate about 9.1%duty 0%

      Within the limits, customs duty is 0% and VAT and consumption tax are collected at 70% of the statutory amount. For a good with no consumption tax the effective comprehensive rate is 13% × 70% = 9.1%. The base is the actual transaction price (goods + freight + insurance). A single indivisible item over the per-transaction limit but within the annual limit is taxed in full at general-trade rates; beyond the annual limit the shipment is handled as general trade.

      Applies when:
      Retail import to an individual consumer through a cross-border e-commerce platform, within the RMB 5,000 per transaction and RMB 26,000 annual limits
      Limits:
      5000 CNY/transaction · 26000 CNY/year
      财政部·海关总署·税务总局 2018年第49号公告 — 跨境电子商务零售进口税收政策
    • Inbound-articles composite rate (formerly 行郵稅) 13% / 20% / 50%

      Under the 2024-12-01 《進境物品關稅、增值稅、消費稅徵收辦法》 duty, VAT and consumption tax are levied together at a composite rate in three bands — 13%, 20% and 50% — with the article-level rate read from GACC's 《進境物品分類表》. Tax of RMB 50 or less is not collected. Traveller allowances are RMB 5,000 for residents and RMB 2,000 for non-residents on articles to be left in China.

      Applies when:
      Personal baggage, postal and courier articles outside the cross-border e-commerce channel, with a total value of RMB 2,000 or less (or a single indivisible article above it)
      Limits:
      2000 CNY/shipment · 50 CNY/shipment
      国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
    • General trade (duty + VAT + consumption tax)

      The route the tariff table above and this calculator assume by default. Under 關稅法 §10 the duty rate is one of MFN, agreement (Korea–China FTA, RCEP, ECFA-type measures), preferential or general, with separate tariff-quota rates and annually published provisional rates.

      Applies when:
      Commercial cargo entered on an ordinary import declaration (the default)
      中华人民共和国关税法 (2024-12-01 施行)

    Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. Consumption tax falls only on the items in the consumption-tax schedule, and some of them (such as 高档化妆品) are defined by price rather than by HS code. Verify with Customs or a registered 報關企業.

    As of: 2026-09-09

    • · VAT = (customs value + duty + consumption tax) × rate. Under art. 10 of the Value-Added Tax Law (in force 2026-01-01, replacing the former Provisional Regulations) the standard rate is 13%, with 9% for agricultural products, edible vegetable oils and edible salt, utilities such as water, heating and gas, books, newspapers, magazines, audio-visual products and electronic publications, and feed, fertiliser, pesticides, agricultural machinery and agricultural film. The base for imported goods is set by art. 14 of the same Law.
    • · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
    • · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
    • · Personal accompanied and posted articles outside the cross-border e-commerce channel are levied under the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (Tariff Commission Announcement 2024 No. 11, in force 2024-12-01), which combines duty, VAT and consumption tax into a single composite rate. The composite rate has three bands — 13%, 20% and 50% — and the rate for a given article is read from the GACC Classification Table of Inbound Articles.
    • · Under art. 10 of the Tariff Law, duty rates are MFN, agreement (China–Korea FTA, RCEP, ECFA-related measures), preferential and general, with a tariff-quota rate for goods under quota management and provisional rates published annually for defined periods.

    Landed-cost estimate

    Duty rate used
    —
    Customs value
    —
    Duty
    —
    Value-added tax (增值稅)
    —
    Estimated total
    —

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

    As of: 2026-01-01

    4Requirements

    No requirement matching this HS code was found in our data (as of 2020-04-22 (reference)). That is not a guarantee that none applies.

    Agencies involved

    • General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
    • China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
    • Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
    • State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
    • National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
    • State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn

    As of: 2020-04-22 (reference)

    5Documents

    Korea export documents

    • Export declaration (수출신고서)
      Issued by:
      Exporter or customs broker, filed in UNI-PASS
      When:
      Before loading

      Carries the HS code, quantity, value, terms of sale, origin and whether drawback will be claimed.

      Official page
    • Export declaration certificate (수출신고필증)
      Issued by:
      Customs
      When:
      Issued when the declaration is accepted

      Used for zero-rated VAT, duty drawback claims, trade finance and insurance.

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

      The destination customs authority uses it to set the customs value, so description, quantity, unit price, terms and origin must be accurate.

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

      Carton-level contents, weights, dimensions and marks.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier or freight forwarder
      When:
      Issued after loading

      Used for payment, including under a letter of credit, and for the buyer to take delivery.

      Official page
    • FTA certificate of origin
      Issued by:
      Customs, the Korea Chamber of Commerce and Industry, or the exporter under self-certification
      When:
      Before the buyer claims preference

      KORUS is self-certified with no prescribed form; the Korea-China FTA is authority-issued; RCEP follows the mechanism in the agreement. There is no agreement with Taiwan.

      Official page
    • Strategic goods determination or export licence
      Issued by:
      Korea Strategic Trade Institute (KOSTI), Ministry of Trade, Industry and Energy
      When:
      Before exporting the item concerned

      Dual-use items go through self-classification or an expert determination, and an export licence where one is required.

      Official page
    • Health or quarantine certificate for export
      Issued by:
      MFDS, Animal and Plant Quarantine Agency and others
      When:
      When the destination requires it

      For example a health certificate for exported food, a phytosanitary certificate, or an animal quarantine certificate. Food exported to mainland China additionally requires GACC overseas manufacturer registration.

      Official page
    • Duty drawback claim documents
      Issued by:
      Exporter
      When:
      After the export is performed

      Depending on whether the fixed-rate or the individual method is used, import declaration certificates and basic raw material tax payment certificates are needed.

      Official page

    China import documents

    • Import goods declaration (进口货物报关单)
      Issued by:
      Consignee or an entrusted customs broker, filed through the Single Window
      When:
      Within 14 days of the day the conveyance declares entry

      The deadline is set by art. 24 of the Customs Law and art. 7 of the Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01); a late declaration fee applies after it. Filing through a registered customs broker is common.

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

      The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.

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

      Used for reconciliation during examination.

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

      Reconciled against the manifest and used to take delivery.

      Official page
    • Certificate or declaration of origin
      Issued by:
      Issuing body in the place of export, or an approved exporter
      When:
      When claiming an agreement rate

      Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.

      Official page
    • Import licence or automatic import licence
      Issued by:
      Ministry of Commerce and its authorised issuing bodies
      When:
      Before declaration, for goods under licence management

      Whether one is needed is read from the regulatory conditions attached to the commodity code.

      Official page
    • Inspection and quarantine documents
      Issued by:
      Customs (formerly the entry-exit inspection and quarantine authority)
      When:
      With or before the declaration

      Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.

      Official page
    • CCC certificate
      Issued by:
      Designated certification bodies under SAMR and CNCA
      When:
      Before declaration, for products in the CCC catalogue

      Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.

      Official page
    • Overseas manufacturer registration number and product registration or filing
      Issued by:
      GACC (CIFER) and NMPA
      When:
      Completed before the goods are shipped

      Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.

      Official page

    6Procedure

    1. Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
    2. Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
    3. DeclarationThe consignee, or the customs broker it appoints, files the import declaration through the Single Window within 14 days of the day the conveyance declares entry (Customs Law art. 24; GACC Decree 277 art. 7). A late declaration fee applies after that.
    4. Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
    5. PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
    6. Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
    1. Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
    2. Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
    3. DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
    4. Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
    5. ReleaseCollect the goods from the supervision area after release.
    1. Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
    2. Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
    3. Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
    4. Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
    5. Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
    1. Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
    2. AllowanceUnder art. 11 of the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles, resident travellers are released free of tax on personal-use articles acquired abroad up to a total of RMB 5,000, and non-resident travellers on articles they intend to leave in China up to RMB 2,000. Frequent travellers — those entering more than once in 15 days — and travellers under 18 are released free of tax only on what the journey requires. Tobacco products and alcoholic drinks are exempt only within the quantities in the Duty-Free Quantity Table for Inbound Baggage annexed to the same Measures.
    3. Above the allowanceOnly the excess over the allowance is taxed, except that a single indivisible article is taxed on its full value. For articles a person receives by post or express outside that channel, no tax is collected where the amount due is RMB 50 or less; the composite rate applies to consignments of RMB 2,000 or less in total, or to a single indivisible article worth more than RMB 2,000.
    4. Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
    Show Korea export-side steps
    1. Pre-shipment reviewFix the HS code and determine whether the item is a strategic good. Destination-side registrations, such as GACC registration for food going to mainland China or MoCRA registration for cosmetics going to the United States, must be completed before shipment.
    2. Export declarationThe exporter or a customs broker files the declaration in UNI-PASS. If drawback will be claimed, the relevant fields are completed at this point.
    3. Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
    4. Delivery and loadingThe container is delivered to the CY or CFS and loaded. Bonded transport is used where the goods have to move to another customs district.
    5. Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
    6. Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.

    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.

    China rulings (destination)

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

    Korea rulings (origin)

    Showing the 10 most recent of 18 held

    • 관세평가분류원ㅇ 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
    • 관세평가분류원Other 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
    • 관세평가분류원Other 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
    • 관세평가분류원Other 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
    • 관세평가분류원ㅇ목가대(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
    Show 5 more
    • 관세평가분류원Other 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
    • 관세평가분류원Other 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
    • 중앙관세분석소Other 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
    • 관세평가분류원Wood 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
    • 관세평가분류원ㅇ품명(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
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    Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · State Council Tariff Commission: Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (in force 2024-12-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · State Taxation Administration (Hainan): Value-Added Tax Law of the People's Republic of China (in force 2026-01-01) · Ministry of Finance: Notice on the tax policy for cross-border e-commerce retail imports (Cai Guan Shui [2016] No. 18) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · China CNCA — SAMR Announcement 2023 No. 36 (CCC catalogue description and definition table, 2023 revision: 16 categories / 96 products) · China CNCA — compilation of CCC implementation rules (2026) · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency · Korea Law Information Center: Notice on Export and Re-export Clearance (KCS Notice 2025-73) · Korea Ministry of Government Legislation (easylaw): trade system I (export) — duty and VAT refunds

    I am a: Customs broker — Changes which blocks are emphasised