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Korea → TaiwanHS 300490Other anestheticsBroker recommended

Pharmaceutical products › Medicaments consisting of mixed or unmixed products for therapeutic or…

Other anesthetics

HS 300490Korea → Taiwan

Destination duty
0%–20%
Column 1calculator uses 30049010107 at 0%
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0%–20% (Column 1) — calculator uses 30049010107 at 0% — No preferential agreement with Korea — 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 anesthetics
  • 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

  • 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: 2026-07-29 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther anesthetics
  • zh_hant其他麻醉劑
  • zh_hans其他麻醉剂

Taiwan tariff lines

LineDescription
30049010107醫藥製劑，含有硫美妥者（包括異構物、酯類、醚類及鹽類）Medicaments,containing thiamylal,5-allyl-5-(1-methylbutyl)-2-thiobarbiturates, including: Isomers, Esters, Ethers, Salts
30049010205醫藥製劑，含有愷他命及其異構物、酯類、醚類及鹽類者Medicaments, containing Ketamine , and its isomer, esters, ethers, salts
30049010303醫藥製劑，含有丙泊酚、依托咪酯，及其異構物、酯類、醚類及鹽類者Medicaments, containing Propofol , Etomidate, and their isomer, esters, ethers, salts
30049010900其他麻醉劑Other anesthetics
30049020007血液代用品與血漿代用品及基因重組製劑Substitutes of blood, substitutes of plasma and preparations of gennetic recombinants
30049030005營養與電解質液Nutrients and electrolytes
30049040003洗腎用清洗液，具有劑量或零售包裝式樣者Hemodialysis concentrate, put up in measured doses or in forms or packings for retail sale
30049050000磺胺藥Antibacterial, sulfa drugs
30049061007中藥酒劑Chinese medicine wine
30049069009其他中藥製劑Other chinese medicine preparations
30049071005抗癌藥Anti-cancer preparations
30049072004抗人類免疫缺乏病毒感染用藥Drugs for anti human immunodeficiency virus (HIV) infections
30049080004農藥中毒解毒劑Pesticide-poisoning cures
30049091001抗排斥醫藥製劑Immunosuppressive preparations
30049092000安瓿裝蒸餾水Water, distilled, in ampoules
30049099101抗過敏抗組織胺用藥Drugs for antihypersensitivity and antihistamine
30049099218醫藥製劑，含有西可巴比妥者Medicaments, containing secobarbital
30049099227醫藥製劑，含有異戊巴比妥者Medicaments, containing amobarbital
30049099316醫藥製劑，含有三唑他（三唑侖）者Medicaments, containing Triazolam
30049099325醫藥製劑，含有氟硝西泮者Medicaments, containing Flunitrazepam
30049099334醫藥製劑，含有氯甲西泮（甲基樂耐平）者Medicaments, containing Lormetazepam
30049099343醫藥製劑，含有氟地西泮（氟二氮平）者Medicaments, containing Fludiazepam
30049099352醫藥製劑，含有舒樂安定（伊疊唑侖）者Medicaments, containing Estazolam
30049099361醫藥製劑，含有阿普唑他（三氮二氮平）者Medicaments, containing Alprazolam
30049099370醫藥製劑，含有替馬西泮（甲羥氮平）者Medicaments, containing Temazepam
30049099389醫藥製劑，含有咪達唑他（咪氟唑侖）者Medicaments, containing Midazolam
30049099414醫藥製劑，含有特拉嗎竇者Medicaments, containing Tramadol
30049099423醫藥製劑，含有伯替唑他者Medicaments, containing Brotizolam
30049099432醫藥製劑，含有唑匹可隆者Medicaments, containing Zopiclone
30049099441玻璃體替代物Viscoelastic material for ophthalmic surgery
30049099450醫藥製劑，含有札來普隆者Medicaments, containing Zaleplon
30049099469醫藥製劑，含有佐沛眠者Medicaments, containing Zolpidem
30049099520醫藥製劑，含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Remifentanil, and its isomer, esters, ethers, salts
30049099539醫藥製劑，含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Alfentanyl , and its isomer, esters, ethers, salts
30049099548醫藥製劑，含有吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Fentanyl , and its isomer, esters, ethers, salts
30049099557醫藥製劑，含有美沙冬及其異構物、酯類、醚類及鹽類者Medicaments, containing Methadone , and its isomer, esters, ethers, salts
30049099566醫藥製劑，含有潘他唑新及其異構物、酯類、醚類及鹽類者Medicaments, containing Pentazocine , and its isomer, esters, ethers, salts
30049099575醫藥製劑，含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者Medicaments, containing Sufentanil , and its isomer, esters, ethers, salts
30049099584醫藥製劑，含有四氫大麻酚及其異構物、酯類、醚類及鹽類者Medicaments, containing Tetrahydrocannabinols, and its isomer, esters, ethers, salts
30049099593醫藥製劑，含有派醋甲酯及其異構物、酯類、醚類及鹽類者Medicaments, containing Methylphenidate , and its isomer, esters, ethers, salts
30049099619醫藥製劑，含有他噴他竇及其異構物、酯類、醚類及鹽類者Medicaments, containing Tapentadol, and its isomers, esters, ethers, salts
30049099628醫藥製劑，含有戊巴比妥（不含異戊巴比妥）及其異構物、酯類、醚類及鹽類者Medicaments, containing Pentobarbital(excluding amobarbital), and its isomer, esters, ethers, salts
30049099637醫藥製劑，含有硝甲西泮（硝甲氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Nimetazepam , and its isomer, esters, ethers, salts
30049099646醫藥製劑，含有巴比妥及其異構物、酯類、醚類及鹽類者Medicaments, containing Barbital , and its isomer, esters, ethers, salts
30049099655醫藥製劑，含有溴西泮（溴氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Bromazepam , and its isomer, esters, ethers, salts
30049099664醫藥製劑，含有勞拉西泮（樂耐平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Lorazepam , and its isomer, esters, ethers, salts
30049099673醫藥製劑，含有美達西泮（美達氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Medazepam , and its isomer, esters, ethers, salts
30049099682醫藥製劑，含有甲丙氨酯（美普巴邁）及其異構物、酯類、醚類及鹽類者Medicaments, containing Meprobamate , and its isomer, esters, ethers, salts
30049099691醫藥製劑，含有硝西泮（耐妥眠）及其異構物、酯類、醚類及鹽類者Medicaments, containing Nitrazepam , and its isomer, esters, ethers, salts
30049099717醫藥製劑，含有去甲西泮（原氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Nordazepam , and its isomer, esters, ethers, salts
30049099726醫藥製劑，含有去甲羥安定（歐沙氮平、去甲羥氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Oxazepam , and its isomer, esters, ethers, salts
30049099735醫藥製劑，含有噁唑他（㗁甲唑侖）及其異構物、酯類、醚類及鹽類者Medicaments, containing Oxazolam , and its isomer, esters, ethers, salts
30049099744醫藥製劑，含有匹嗎啉（苯㗁唑啉）及其異構物、酯類、醚類及鹽類者Medicaments, containing Pemoline , and its isomer, esters, ethers, salts
30049099753醫藥製劑，含有氯巴占（甲酮氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing clobazam , and its isomer, esters, ethers, salts
30049099762醫藥製劑，含有氯硝西泮（可那氮平、氯硝氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Clonazepam , and its isomer, esters, ethers, salts
30049099771醫藥製劑，含有氯拉䓬酸（氯氮平酸鹽）及其異構物、酯類、醚類及鹽類者Medicaments, containing Clorazepate , and its isomer, esters, ethers, salts
30049099780醫藥製劑，含有氯噁唑他（氯㗁唑侖）及其異構物、酯類、醚類及鹽類者Medicaments, containing Cloxazolam , and its isomer, esters, ethers, salts
30049099799醫藥製劑，含有安定（二氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Diazepam , and its isomer, esters, ethers, salts
30049099815醫藥製劑，含有氟安定（氟路洛）及其異構物、酯類、醚類及鹽類者Medicaments, containing Flurazepam , and its isomer, esters, ethers, salts
30049099824醫藥製劑，含有普拉西泮（環丙氮平）及其異構物、酯類、醚類及鹽類者Medicaments, containing Prazepam , and its isomer, esters, ethers, salts
30049099833醫藥製劑，含有莫待芬寧及其異構物、酯類、醚類及鹽類者Medicaments, containing Modafinil , and its isomer, esters, ethers, salts
30049099842醫藥製劑，含有美妥芬諾及其異構物、酯類、醚類及鹽類者Medicaments, containing Butorphanol , and its isomer, esters, ethers, salts
30049099851醫藥製劑，含有氯苄雷司及其異構物、酯類、醚類及鹽類者Medicaments, containing Clobenzorex , and its isomer, esters, ethers, salts
30049099860醫藥製劑，含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者Medicaments, containing Lisdexamphetamine , and its isomer, esters, ethers, salts
30049099904其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者Other medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
Korea export-side line (reference)
  • 3004901000항결핵제ㆍ구충제ㆍ항암제
  • 3004909100아스피린제제
  • 3004909200항히스타민제제
  • 3004909900기타

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
30049010107醫藥製劑，含有硫美妥者（包括異構物、酯類、醚類及鹽類）0%0%0%
30049010205醫藥製劑，含有愷他命及其異構物、酯類、醚類及鹽類者0%0%0%
30049010303醫藥製劑，含有丙泊酚、依托咪酯，及其異構物、酯類、醚類及鹽類者0%0%0%
30049010900其他麻醉劑0%0%0%
30049020007血液代用品與血漿代用品及基因重組製劑0%0%0%
30049030005營養與電解質液0%0%10%
30049040003洗腎用清洗液，具有劑量或零售包裝式樣者0%0%10%
30049050000磺胺藥0%0%20%
30049061007中藥酒劑20%0%50%
30049069009其他中藥製劑0%0%12.5%
30049071005抗癌藥0%0%0%
30049072004抗人類免疫缺乏病毒感染用藥0%0%10%
30049080004農藥中毒解毒劑0%0%0%
30049091001抗排斥醫藥製劑0%0%10%
30049092000安瓿裝蒸餾水0%0%10%
30049099101抗過敏抗組織胺用藥0%0%10%
30049099218醫藥製劑，含有西可巴比妥者0%0%10%
30049099227醫藥製劑，含有異戊巴比妥者0%0%10%
30049099316醫藥製劑，含有三唑他（三唑侖）者0%0%10%
30049099325醫藥製劑，含有氟硝西泮者0%0%10%
30049099334醫藥製劑，含有氯甲西泮（甲基樂耐平）者0%0%10%
30049099343醫藥製劑，含有氟地西泮（氟二氮平）者0%0%10%
30049099352醫藥製劑，含有舒樂安定（伊疊唑侖）者0%0%10%
30049099361醫藥製劑，含有阿普唑他（三氮二氮平）者0%0%10%
30049099370醫藥製劑，含有替馬西泮（甲羥氮平）者0%0%10%
30049099389醫藥製劑，含有咪達唑他（咪氟唑侖）者0%0%10%
30049099414醫藥製劑，含有特拉嗎竇者0%0%10%
30049099423醫藥製劑，含有伯替唑他者0%0%10%
30049099432醫藥製劑，含有唑匹可隆者0%0%10%
30049099441玻璃體替代物0%0%10%
30049099450醫藥製劑，含有札來普隆者0%0%10%
30049099469醫藥製劑，含有佐沛眠者0%0%10%
30049099520醫藥製劑，含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099539醫藥製劑，含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099548醫藥製劑，含有吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099557醫藥製劑，含有美沙冬及其異構物、酯類、醚類及鹽類者0%0%10%
30049099566醫藥製劑，含有潘他唑新及其異構物、酯類、醚類及鹽類者0%0%10%
30049099575醫藥製劑，含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者0%0%10%
30049099584醫藥製劑，含有四氫大麻酚及其異構物、酯類、醚類及鹽類者0%0%10%
30049099593醫藥製劑，含有派醋甲酯及其異構物、酯類、醚類及鹽類者0%0%10%
30049099619醫藥製劑，含有他噴他竇及其異構物、酯類、醚類及鹽類者0%0%10%
30049099628醫藥製劑，含有戊巴比妥（不含異戊巴比妥）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099637醫藥製劑，含有硝甲西泮（硝甲氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099646醫藥製劑，含有巴比妥及其異構物、酯類、醚類及鹽類者0%0%10%
30049099655醫藥製劑，含有溴西泮（溴氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099664醫藥製劑，含有勞拉西泮（樂耐平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099673醫藥製劑，含有美達西泮（美達氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099682醫藥製劑，含有甲丙氨酯（美普巴邁）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099691醫藥製劑，含有硝西泮（耐妥眠）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099717醫藥製劑，含有去甲西泮（原氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099726醫藥製劑，含有去甲羥安定（歐沙氮平、去甲羥氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099735醫藥製劑，含有噁唑他（㗁甲唑侖）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099744醫藥製劑，含有匹嗎啉（苯㗁唑啉）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099753醫藥製劑，含有氯巴占（甲酮氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099762醫藥製劑，含有氯硝西泮（可那氮平、氯硝氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099771醫藥製劑，含有氯拉䓬酸（氯氮平酸鹽）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099780醫藥製劑，含有氯噁唑他（氯㗁唑侖）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099799醫藥製劑，含有安定（二氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099815醫藥製劑，含有氟安定（氟路洛）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099824醫藥製劑，含有普拉西泮（環丙氮平）及其異構物、酯類、醚類及鹽類者0%0%10%
30049099833醫藥製劑，含有莫待芬寧及其異構物、酯類、醚類及鹽類者0%0%10%
30049099842醫藥製劑，含有美妥芬諾及其異構物、酯類、醚類及鹽類者0%0%10%
30049099851醫藥製劑，含有氯苄雷司及其異構物、酯類、醚類及鹽類者0%0%10%
30049099860醫藥製劑，含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者0%0%10%
30049099904其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者0%0%10%

Destination costs beyond the duty (internal taxes and fees)

about +5.04% beyond the duty

What the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.

ItemRateLegal basisAs of · source
Trade-promotion service fee 0.04%0.04% of (customs value (CIF)); not collected where the amount payable is 100 TWD or less.0.04%貿易法 第21條之1 · 貿易法施行細則 第17條 · 推廣貿易服務費免收項目範圍(2024-02-02)As of: 2026-09經濟部國際貿易署 — 推廣貿易服務費
Business tax (營業稅)5% of (customs value (CIF) + duty).5%加值型及非加值型營業稅法 第41條As of: 2026-09財政部關務署 — 海關如何課徵進口貨物營業稅？

Caveats

  • Trade-promotion service fee 0.04% is not collected where the amount payable is 100 TWD or less. The calculator does not apply that floor, because it does not know which currency you typed.
  • Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
  • A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
  • De minimis: NT$2,000 per-consignment exemption.
  • Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis

NT$2,000 per-consignment exemption

A consignment with a dutiable value of NT$2,000 or less is free of customs duty, business tax and commodity tax. The trade-promotion fee is in practice not collected in this range either, because of its NT$100 floor.

· More than six such duty-free releases by the same taxpayer within a half-year (Jan–Jun / Jul–Dec) triggers a 頻繁進口 designation and the exemption is withdrawn.

· Alcohol, tobacco and tariff-quota agricultural products are excluded regardless of value.

Threshold:
2000 TWD
Legal basis:
關稅法 第49條
財政部 — 小額進口貨物免稅規定
Other clearance routes (3)
  • X2 low-value duty-free express consignment (≤ NT$2,000)effective rate about 0%duty 0%

    Cleared on a simplified declaration with no tax charged. Only the C1 (no review, no inspection) or C3 (physical inspection) channels are assigned.

    Applies when:
    Air express consignment with a dutiable value of NT$2,000 or less
    Limits:
    2000 TWD/shipment
    空運快遞貨物簡易申報通關作業規定
  • X3 low-value dutiable express consignment (NT$2,001–50,000)

    Cleared on a simplified declaration, but duty and business tax are charged normally. Goods subject to import controls, drawback, quota, special duties or the special-goods tax must use a full 進口報單.

    Applies when:
    Air express consignment with a dutiable value between NT$2,001 and NT$50,000
    Limits:
    2001 TWD/shipment · 50000 TWD/shipment
    空運快遞貨物簡易申報通關作業規定
  • EZ WAY real-name verification — required for individual consignees

    An import express consignment addressed to an individual is only accepted for declaration once the consignee has completed real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Without it clearance is held until corrected. Basis: 空運快遞貨物通關辦法 §17(3); enforced in the clearance system since 2020-05-16.

    Applies when:
    Any import express consignment addressed to an individual
    財政部關務署 — 快遞收貨人實名認證(EZ WAY)

Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. 貨物稅 and 菸酒稅 fall only on goods listed in their statutes, which an HS6 code cannot settle. Verify with the Customs Administration or a licensed 報關業者.

As of: 2026-09-09

  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used(0%–20%)
0%
Customs value
—
Duty
—
Trade-promotion service fee 0.04% (0.04%)
—
Business tax (營業稅)
—
Estimated total
—

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

The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 30049010107 at 0%

As of: 2026-07-29

4Requirements

  • 503Importation of drugs (including pharmaceutical products, active pharmaceutical ingredients, diagnostics and biological products) for human use requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of Health and Welfare together with a photocopy of the license of the pharmaceutical firm; or (2) an approval issued by the Ministry of Health and Welfa…
  • 5041. Importation of medical devices for human use must be handled according to the following regulations: (1) A photocopy of the medical devices pre-marketing license or an approval document issued by the Ministry of Health and Welfare should be submitted. In addition, the number of the pre-marketing license (consisting of 14 letters and digits) must be declared and listed in the import declaration…
  • 505Importation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the drug (import) license issued by the Ministry of Health and Welfare together with a photocopy of the license of the pharmaceutical firm; or (2) an approval issued by the Department of Chinese Medicine and Pharmacy, Ministry…
  • 522For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an approval issued by Food and Drug Administration , Ministry of Health and Welfare is required. Importer must return one copy of the above mentioned approval to issuing authority after clearance and endorsement by customs
  • 802(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 commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is "not to be used as human use and veterinary medicines" is required.
  • 804(1) Importation of medicines for human use is governed by the regulation of"503".(2) Importation of medical devices for human use is governed by the regulation of"504" (3)Importation of veterinary medicines is governed by the regulation of "406".(4)Importation of commodity not belong the aforesaid items shall be exempted from the aforesaid regulations, but a clear indication that the commodity is…
  • 814(1) Importation of traditional chinese drugs for human use is governed by the regulation of "505". (2) Importation of veterinary chinese medicines is governed by the regulation of "406".(3) For importing good under this item without import approval document from the competent authority, is not allowed to be imported.
  • MP1(1) Importation of Mainland China products in this category is conditionally permitted. The importation should conform to the regulations of "Consolidated List of Conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".(2) Importation of items on the "Consolidated List of Conditional Import Items of Mainland China Origin and Regulat…
  • MW0Importation of Mainland China products is prohibited.

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 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 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: 0.87

A signal derived from public data, not advice.

Why this reading

  • regime[TFDA] 藥事法 — 藥商許可執照 + 藥品許可證Medicines need a pharmaceutical-firm licence and a per-product marketing licence; even personal-use import is quantity-capped.fda.gov.tw2026-09-07
  • requirement6 destination import requirement(s) found: For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an ap, (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 co, Importation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the dru, and 3 moreportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — 17 TW rulings split across 2 subheadings.web.customs.gov.tw2026-09-07

Components

Import requirements0.89For importation of controlled drugs (including narcotics drugs and psychotropic substances for human use or veterinary medicines as well as active pharmaceutical ingredient), an ap portal.sw.nat.gov.tw(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 co portal.sw.nat.gov.twImportation of Chinese medicines (with the content of the formula of the drug written in Chinese on the import license) requires either of the following: (1) a photocopy of the dru portal.sw.nat.gov.tw
Classification ambiguity0.56TW rulings: 17, spread over 2 subheadings web.customs.gov.twUS CROSS: 1057 rulings, 21% of them decided on more than one line · 66 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime1.00藥事法 — 藥商許可執照 + 藥品許可證 fda.gov.tw
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 197United States 1057Taiwan 17China —

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 17 held

Show 5 more

Korea rulings (origin)

Showing the 10 most recent of 197 held

  • 관세평가분류원ㅇ 재우스오라쿠고에이취플라스타(살리실산); OLAKUKO - H;ㅇ 물품개요 - 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 소매포장한 것(내용량 : 100g, 12매/box) - 용도: 티눈, 굳은 살, 사마귀 제거(일반의약품)Decided line: 3004909900Date: 2026-02-12Reference: CLIP-0072026000156
  • 관세평가분류원Medicaments; 재우스오라쿠고에이취플라스타(살리실산)- 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 지제상자에 소매포장한 것(내용량 : 100g, 12매/box) - 용도 : 일반의약품(티눈, 굳은 살, 사마귀 제거) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 3004909900Date: 2025-11-11Reference: CLIP-0072025004895
  • 관세평가분류원POSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004368
  • 관세평가분류원S1ㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004366
  • 관세평가분류원BOSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004367
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  • 관세평가분류원Medicaments; DIABEX XR 500mg메트포르민염산염, 미결정셀룰로오스, 스테아르산 마그네슘, 카르복시메틸셀룰로오스나트륨, 히프로멜로오스, 정제수를 혼합하여 조제한 백색 타원형 정제를 수지제 블라스터 포장한 것을 종이제 상자에 소매포장한 것(내용량: 15 x 4ea/60정) - 용도: 경구용 혈당 강하제 ※ 품목분류는 수출입신고 당시의 물품상태에...Decided line: 3004909900Date: 2023-07-14Reference: CLIP-0072023002558
  • 관세평가분류원INVISIBLE MASKㅇ 물품개요 - Hydroxypropyl methylcellulose 95%에 레몬향 분말을 혼합·조제한 백색계 분말을 플라스틱 용기에 충전 후 종이상자에 소매포장한 것(내용량 : 800㎎) - 작용 : 비강 내부에 분사하면 내용물이 비강 내의 습기와 결합하여 겔(gel)형태로 변하여 내부를 피복함 - 기능 ...Decided line: 3004909900Date: 2023-03-27Reference: CLIP-0072023001085
  • 관세평가분류원Medicaments, packings for retail sale①건조 쑥분말 86%에 물 11%, 칼슘(쑥봉 타는 속도 지연), 옥수수전분(점결제)을 혼합하여 원통형으로 압축 성형 후 건조한 쑥봉에 종이재질의 원통형 지지물(지관)을 결합하고 하단에 접착스티커를 부착시킨 것 180개, ②이면지에 부착된 원형의 피부보호용 스티커(무흔지) 2장, ③제품사용설명서(주요 뜸자리)...Decided line: 3004909900Date: 2021-04-12Reference: CLIP-0072021001331
  • 관세평가분류원Medicament; Mentho Pas Lotionㅇ 살리실산메틸, L-멘톨, 리놀린유, 미네랄오일, 소르비탄스테아레이트, 정제수, 카보머941, 트롤아민, 폴리소르베이트60으로 혼합·조제된 백색계 점조액상을 플라스틱 용기에 포장 후 지제박스에 최종 소매포장(내용량 : 100ml)한 것 - 용도 : 의약품(근육통, 요통, 류마티스통증 등 환부에 바름) ※ ...Decided line: 3004909900Date: 2021-04-06Reference: CLIP-0072021001328
  • 관세평가분류원Medicaments, anti-cancer preparation TEPADINA, Thiotepaㅇ 주입용액 조제용 티오테파(Thiotepa) 백색 분말을 유리제 용기에 넣어 지제박스에 소매포장한 것(내용량: 15㎎) - 용도 : 항암제(혈액질환, 고형종양 등) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 3004901000Date: 2020-04-02Reference: CLIP-0072020001282
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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) · 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

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