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Korea → ChinaHS 851762Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switchingBroker recommended

Electrical machinery and equipment and parts thereof › Telephone sets

Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching

HS 851762Korea → China

Destination duty
0%
韩国
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (韩国, same on all 19 lines)
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
  • Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration and filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general-trade rules differ.customs.gov.cn

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

  • ko음성ㆍ영상 또는 기타 자료를 수신, 변환 및 송신 또는 재생하기 위한 기기(교환기 및 라우팅기기를 포함한다)
  • enOther machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
  • zh_hant其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器，包括交換器及路由器
  • zh_hans其他接收、转换及传输或再生声音、图像或其他资料之机器，包括交换器及路由器

China tariff lines

LineDescription
85176211----局用电话交换机；长途电话交换机；电报交换机
85176212----移动通信交换机
85176219----其他电话交换机
85176221----光端机及脉冲编码调制设备（PCM）
85176222----波分复用光传输设备
85176229----其他
85176231----通信网络时钟同步设备
85176232----以太网络交换机
85176233----IP电话信号转换设备
85176234----调制解调器
85176235----集线器
85176236----路由器
85176237----有线网络接口卡
85176239----其他
85176292----无线网络接口卡
85176293----无线接入固定台
85176294----无线耳机
85176295----无线路由器
85176299----其他
Korea export-side line (reference)
  • 8517621010유선통신용
  • 8517621020무선통신용
  • 8517622030유선통신용
  • 8517622040무선통신용
  • 8517623010유선통신용
  • 8517623020무선통신용
  • 8517629010자동자료처리기계에 결합되거나 연결되어 사용되는 종류의 것
  • 8517629020그 밖의 유선통신용
  • 8517629030그 밖의 무선통신용

Not your product? Search again

As of: 2026-01-01

3Duty & tax

Rate available to Korea origin

LineDescriptionMFNGeneralProvisional韩国RCEP韩国
85176211----局用电话交换机；长途电话交换机；电报交换机0%17%—0%0%
85176212----移动通信交换机0%40%—0%0%
85176219----其他电话交换机0%40%—0%0%
85176221----光端机及脉冲编码调制设备（PCM）0%17%—0%0%
85176222----波分复用光传输设备0%30%—0%0%
85176229----其他0%30%—0%0%
85176231----通信网络时钟同步设备0%30%—0%0%
85176232----以太网络交换机0%30%—0%0%
85176233----IP电话信号转换设备0%30%—0%0%
85176234----调制解调器0%30%—0%0%
85176235----集线器0%40%—0%0%
85176236----路由器0%40%—0%0%
85176237----有线网络接口卡0%30%—0%0%
85176239----其他0%30%—0%0%
85176292----无线网络接口卡0%14%—0%0%
85176293----无线接入固定台0%14%—0%0%
85176294----无线耳机0%14%—0%0%
85176295----无线路由器0%14%—0%0%
85176299----其他0%14%—0%0%

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
0%
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

  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    光端机及脉冲编码调制设备(PCM)

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    波分复用光传输设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    光通讯加密路由器

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    其他光通讯设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    非光通讯网络时钟同步设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    非光通讯加密以太网络交换机

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    其他非光通讯以太网络交换机

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    集线器

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    非光通讯加密路由器

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    其他路由器

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC数据终端（含卡）Reference only · 2020 catalogueMandatory

    其他有线网络接口卡

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC多媒体终端Reference only · 2020 catalogueMandatory

    其他有线数字通信设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC移动用户终端Reference only · 2020 catalogueMandatory

    无线网络接口卡

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC移动用户终端Reference only · 2020 catalogueMandatory

    无线接入固定台

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式)Reference only · 2020 catalogueMandatory

    其他接收、转换并发送或再生音像或其他数据用的设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    gov.cn
  • CCC多媒体终端Reference only · 2020 catalogueMandatory

    其他接收、转换并发送或再生音像或其他数据用的设备

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn

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

Broker recommended

Score: 0.81

A signal derived from public data, not advice.

Why this reading

  • regime[MIIT] SRRC 无线电发射设备型号核准 + 진망허가(8517)Radio transmitters need MIIT type approval (SRRC) and a CMIIT ID; telecom terminals (8517) additionally need a Network Access Licence. Applications must be filed by a Chinese entity.miit.gov.cn2026-09-07
  • requirement4 destination import requirement(s) found: 各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式), 移动用户终端, 数据终端（含卡）, and 1 moregov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

Components

Import requirements0.86各类载体形式的音视频录制播放及处理设备(包括各类光盘、磁带、硬盘、等载体形式) gov.cn移动用户终端 gov.cn数据终端（含卡） gov.cn
Classification ambiguity0.61US CROSS: 379 rulings, 23% of them decided on more than one line · 51 other HS6 codes examined in the same cases rulings.cbp.govNo CN ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.govNo Chinese ruling corpus is held, so this is entirely a proxy.
Regulatory regime0.87SRRC 无线电发射设备型号核准 + 진망허가(8517) miit.gov.cn
Korea origin-side note: Korea’s customs-verified requirement list is import-side only; export controls (Foreign Trade Act, strategic items) must be checked separately. unipass.customs.go.kr

As of: 2026-09-07

8Cases

Rulings held:Korea 257United States 379Taiwan 77China —

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 257 held

  • 관세평가분류원생활용 디지털무전기; MH-700d;- 안테나 일체형인 TDMA 방식의 휴대용 디지털무전기로서 27개 채널(채널별 15개 보조채널) 사용이 가능한 일반 생활용으로 사용하는 물품 - 제품사양 크기(49×85×25㎜), 무게(108g), 배터리(리튬폴리머 1,800mAH, DC3.7V), 사용주파수(424.1375~424.2625MHZ, 428.7...Decided line: 8517621020Date: 2026-03-11Reference: CLIP-0072026001085
  • 관세평가분류원AGILE MODULATOR; CHA-5900M; VN;- TV 신호 분배 시스템 등에 사용되는 장비로, 입력된 영상 및 음성신호를 변조하여 RF 신호로 출력하는 변조기 - (기능 및 역할) ·입력된 영상신호의 밝기 및 음성신호의 볼륨 등을 조정하고, ·필터링을 거쳐 특정한 채널 및 주파수 대역의 RF 신호로 변조 후 출력* *(예시) 채널 13번 설정 → 영상/...Decided line: 8517622030Date: 2025-12-11Reference: CLIP-0072025005323
  • 관세평가분류원DIGITAL PROCESSOR; CHA-5901P; VN;- TV 신호 분배 시스템에 사용되는 장비로, 입력된 RF 신호의 특정 채널을 다른 채널 및 주파수 대역으로 변환 후 출력하는 물품 - (기능 및 역할) ·입력된 RF 신호에서 변경할 주파수 대역의 신호를 선택하고, ·필터링을 거쳐 특정 채널 및 주파수 대역의 신호로 변환 후 출력* * (예시) 공중파 방식으...Decided line: 8517621010Date: 2025-12-11Reference: CLIP-0072025005324
  • 관세평가분류원X-LITE FM; EWC27;- Control & Command Unit, RF Module 등으로 구성된 위성용 X-band* 송신기 * 고해상도 레이더 및 위성 통신 등에 사용되는 약 8~12GHz의 고주파 대역 - (기능 및 역할) 인공위성에 탑재되어 영상 데이터 등을 X-band 주파수 대역으로 변환 및 증폭하고, 외부 안테나를 ...Decided line: 8517622040Date: 2025-12-09Reference: CLIP-0072025005300
  • 관세평가분류원ANTENNA ASSY-DR O/S HDL ; 82657-DO100, MVㅇ 물품개요 - 신호의 송수신 및 변환의 기능을 하는 NFC 안테나와 트랜시버, 측정 기능을 하는 터치 전극과 MCU 등이 실장된 PCB가 플라스틱 케이스(141×19×11㎜)에 내장된 것으로, 커넥터를 갖춘 케이블이 부착되어 있음 - 차량 도어핸들에 내장되어 사용자의 터치를 검출하는 측정 기능과 NFC 태그...Decided line: 8517621020Date: 2025-12-02Reference: CLIP-0072025004658
Show 5 more
  • 관세평가분류원MAX V2; MAX V2 KOREA PACKAGE;- MCU, 통신 모뎀, 이더넷 포트, 안테나 모듈 등으로 구성되며, LTE 등 무선통신을 통해 엘리베이터 운행 정보 등을 수집하여 클라우드 서버로 전송하고 클라우드로부터 수신된 데이터(제어 등)를 제어반에 전달하는 IoT gateway 장치(150×123×43.2mm, 376g) - 구성요소 ① Microp...Decided line: 8517621020Date: 2025-11-27Reference: CLIP-0072025005198
  • 관세평가분류원External Receiver; 95641-7S100; GB;- RF Chip, Micro Controller, System Basis Chip 등이 실장된 PCB와 외부 하우징으로 구성된 물품 - (기능 및 역할) TPMS 센서로부터 타이어의 압력 및 온도 등에 대한 데이터를 RF 신호(433.92MHz)로 수신하고, 해당 신호를 복조 및 변환하여 Master ECU...Decided line: 8517629030Date: 2025-11-24Reference: CLIP-0072025005166
  • 관세평가분류원GALAXY Fit 3 ; SM-R390Nㅇ 물품개요 - 손목에 착용하는 웨어러블 피트니스 밴드로, 최초 1회에 한하여 스마트폰과 페어링 연결되어야 모든 기능의 동작이 활성화됨 ㅇ 주요 기능 ① 날짜 및 시간 표시, 타이머, 알람, 스톱워치 등 전자시계 기능 ② 블루투스 기반으로 전화 수신 알림, 문자메시지 확인 및 답장(단, 미리 설정된 메시지만 ...Decided line: 8517621020Date: 2025-07-11Reference: CLIP-0072025002557
  • 관세평가분류원CONNECTX-ADAPTER; CONNECTX-5 SERIES ADAPTER; CX512A; HDR 00Gㅇ 물품개요 - 동일 서버(Server) 내부의 슬롯에 장착되어 다수의 GPU간 데이터를 가속처리하여 전송해주는 네트워크 어댑터(동일 서버 컴퓨터에 8개이상 탑재되는 GPU에 장착) - (용도) AI 딥러닝 컴퓨터망, 기업 데이터센터 등에서 많은 수의 GPU를 연결 ㅇ 주요 구성요소 및 기능 ① IC칩 : G...Decided line: 8517629010Date: 2025-04-23Reference: CLIP-0072025001497
  • 관세평가분류원CONNECTX-ADAPTER; CONNECTX-7 SERIES ADAPTER; CX75310AA; NDR 400Gㅇ 물품개요 - 동일 서버(Server) 내부의 슬롯에 장착되어 다수의 GPU간 데이터를 가속처리하여 전송해주는 네트워크 어댑터(동일 서버 컴퓨터에 8개이상 탑재되는 GPU에 장착) - (용도) AI 딥러닝 컴퓨터망, 기업 데이터센터 등에서 많은 수의 GPU를 연결 ㅇ 주요 구성요소 및 기능 ① IC칩 : G...Decided line: 8517629010Date: 2025-04-23Reference: CLIP-0072025001483
Show rulings from other countries (20)

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: Forwarder — Changes which blocks are emphasised