helptariff
Korea → TaiwanHS 293629Other vitamins and their derivatives, unmixedTake care

유기화학품(ko) › Provitamins and vitamins, natural or reproduced by synthesis , derivatives thereof used primarily as vitamins, and intermixtures o

Other vitamins and their derivatives, unmixed

HS 293629Korea → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Take care

1Overview

  • Destination duty: 0% (Column 1, 29362910000) — No preferential agreement with Korea — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other vitamins and their derivatives, unmixed
  • 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 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 whether the import regulation column of the commodity classification table shows MW0 or MP1.

As of: 2026-07-29

2Classification

HS6 names

  • ko그 밖의 비타민과 이들의 유도체
  • enOther vitamins and their derivatives, unmixed
  • zh_hant其他未混合維生素及其衍生物
  • zh_hans其他未混合维生素及其衍生物

Taiwan tariff lines

LineDescription
29362910000維生素Ｄ及其衍生物Vitamin D and its derivatives
29362920008維生素Ｈ及其衍生物Biotin H (vitamin H) and its derivatives
29362930006維生素Ｋ及其衍生物Vitamin K and its derivatives
29362940004菸鹼酸Nicotinic Acid(3-Pyridine carboxylic acid or Niacin)
29362950001菸鹼醯胺Nicotinamide(3-Pyridine carboxamide)
29362990003其他未混合維生素及其衍生物Other vitamins and their derivatives, unmixed
Korea export-side line (reference)
  • 2936291010비타민 B9
  • 2936291090기타
  • 2936292000비타민 D와 그들의 유도체
  • 2936293000비타민 H와 그 유도체
  • 2936294000비타민 K와 그들의 유도체
  • 2936295000니코틴아미드와 그 유도체
  • 2936299000기타

Top 3 Taiwan rulings

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As of: 2026-07-29

3Duty & tax

No preferential agreement with Korea — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
29362910000維生素Ｄ及其衍生物0%0%2.5%
29362920008維生素Ｈ及其衍生物0%0%2.5%
29362930006維生素Ｋ及其衍生物0%0%2.5%
29362940004菸鹼酸0%0%12.5%
29362950001菸鹼醯胺0%0%12.5%
29362990003其他未混合維生素及其衍生物0%0%2.5%
  • · 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% of the dutiable value, subject to a minimum.
  • · 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
—
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

  • 806(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…
  • 806(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…
  • 806(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…
  • 806(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…
  • 806(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…
  • 809(1) Importation of medicines for human use is governed by the regulation of"506".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of feedstuff or feedstuff additives is governed by the regulation of "404".(4) Importation of food additives is governed by the regulation of "508".(5) Importation of medical equipment is governed by the regulation of "504".…

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

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

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 categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
  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.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  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 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

Take care

Score: 0.57

A signal derived from public data, not advice.

Why this reading

  • requirement2 destination import requirement(s) found: (1) Importation of medicines for human use is governed by th, (1) Importation of medicines for human use is governed by thportal.sw.nat.gov.tw2026-09-07

Components

Import requirements0.77(1) Importation of medicines for human use is governed by the regulation of"503".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of fe portal.sw.nat.gov.tw(1) Importation of medicines for human use is governed by the regulation of"506".(2)Importation of veterinary medicines is governed by the regulation of "406".(3) Importation of fe portal.sw.nat.gov.tw輸入規定 코드 2종 · 하위 CCC(HS8) 6/6건 해당 customs_v0.sqlite:tw_requirements
Classification ambiguity0.31TW 결정례 1건 · 하위 세번 1종으로 분산 web.customs.gov.twUS CROSS 9건 중 복수 세번 결정 비율 33% · 같은 사건에서 함께 검토된 다른 HS6 7개 rulings.cbp.gov
Regulatory regimeNo dataTW 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json
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

  • 菸鹼醯胺Vitamin：Niacinamide (B3) 菸鹼胺/CAS No.98-92-0Decided line: 29362950001Date: 2017
Show rulings from other countries (12)

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 · 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

I am a: Individual / small seller — Changes which blocks are emphasised