Essential oils and resinoids; perfumery, cosmetic or toilet preparations › Beauty or make-up preparations and preparations for the care of the skin
Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments)
HS 330499Korea → Taiwan
1Overview
- Destination duty: 0% (Column 1, same on all 3 lines) — No preferential agreement with Korea — the basic / MFN rate applies.
- Business tax (營業稅): 5%
- This code covers: Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments)
- 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 beauty or make-up preparations and preparations for the care of the skin (other than medicaments)
- zh_hant其他美容或化粧用品及保養皮膚用品(藥品除外)
- zh_hans其他美容或化粧用品及保养皮肤用品(药品除外)
Taiwan tariff lines
| Line | Description |
|---|---|
| 33049910917 | 面霜Face cream |
| 33049920915 | 潔面霜Cleansing cream |
| 33049990910 | 其他美容或化粧用品及保養皮膚用品(藥品除外)Other beauty or make-up preparations and preparations for the care of the skin (other than medicaments) |
Korea export-side line (reference)
- 3304991000기초화장용 제품류
- 3304992000메이크업용 제품류
- 3304993000어린이용 제품류
- 3304999000기타
Top 3 Taiwan rulings
As of: 2026-07-29
3Duty & tax
No preferential agreement with Korea — the basic / MFN rate applies.
| Line | Description | Column 1 | Column 2 | Column 3 |
|---|---|---|---|---|
| 33049910917 | 面霜 | 0% | 0% | 12.5% |
| 33049920915 | 潔面霜 | 0% | 0% | 12.5% |
| 33049990910 | 其他美容或化粧用品及保養皮膚用品(藥品除外) | 0% | 0% | 12.5% |
Destination costs beyond the duty (internal taxes and fees)
about +5.04% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As 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
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
- 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
- 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
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%
- 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.
As of: 2026-07-29
4Requirements
No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.
- 化粧品衛生安全管理法 — 產品登錄 + PIF
Since 2024-07-01 imported general cosmetics must be product-listed before sale, keep a Product Information File, be imported by a locally registered firm and carry Chinese labelling. Specific-purpose cosmetics (sunscreen, whitening, hair dye) need a licence instead.
- Agency:
- TFDA
- 化粧品衛生安全管理法 — 特定用途 subset needs 許可證
Where the product is a specific-purpose cosmetic (sunscreen, whitening), a TFDA licence rather than a listing is required, taking months.
- Agency:
- TFDA
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
- Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
- 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.
- 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.
- 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.
- 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.
- Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
- Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
- Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
- Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
- PaymentPay the duty, business tax and related fees.
- ReleaseCollect the goods from the air cargo terminal.
- 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.
- 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.
- 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.
- PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
- 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.
- 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.
- Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
- 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.
- 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.
- PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show Korea export-side steps
- 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.
- 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.
- Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
- 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.
- Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
- Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.
7Difficulty
Score: 0.56
A signal derived from public data, not advice.
Why this reading
- regime[TFDA] 化粧品衛生安全管理法 — 特定用途 subset needs 許可證Where the product is a specific-purpose cosmetic (sunscreen, whitening), a TFDA licence rather than a listing is required, taking months.fda.gov.tw2026-09-07
- ambiguityClassification is contested — 28 TW rulings split across 3 subheadings.web.customs.gov.tw2026-09-07
Components
| Import requirements | 0.00 | No 輸入規定 code on this HS6 (Taiwan import tariff schedule) — check the regulatory-regime table as well. portal.sw.nat.gov.tw |
|---|---|---|
| Classification ambiguity | 0.73 | TW rulings: 28, spread over 3 subheadings web.customs.gov.twUS CROSS: 447 rulings, 58% of them decided on more than one line · 148 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.98 | 化粧品衛生安全管理法 — 產品登錄 + PIF fda.gov.tw化粧品衛生安全管理法 — 特定用途 subset needs 許可證 fda.gov.tw |
As of: 2026-09-07
8Cases
Rulings held:Korea 240United States 447Taiwan 28China —
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 28 held
- 貨品名稱:接骨木植萃活性碳淨妍泥膜 Purifying Mask Active Charcoal 規格:50ml110CA0095Decided line: 33049990901Date: 2021Reference: 110CA0095
- 貨品名稱:透白科技耀眼精華 Luminous Hydrating Eye Fluid 規格:15ml110CA0073Decided line: 33049990901Date: 2021Reference: 110CA0073
- 貨品名稱:乳酸+玻尿酸喚顏夜用精華液 Lactic Acid+HA Serum 規格:30ml110CA0075Decided line: 33049990901Date: 2021Reference: 110CA0075
- 貨品名稱:接骨木活效泉源保濕乳霜 Intense Moisture Cream 規格:50ml110CA0071Decided line: 33049990901Date: 2021Reference: 110CA0071
- 貨品名稱:維他命C完美亮白激光水 Perfect Glow Vitamin C Serum 規格:30ml110CA0074Decided line: 33049990901Date: 2021Reference: 110CA0074
Show 5 more
- 貨品名稱:接骨木花活萃保濕平衡化妝水 Balancing Tonic 規格:150ml110CA0077Decided line: 33049990901Date: 2021Reference: 110CA0077
- 貨品名稱:接骨木生命之泉保濕乳霜 Rich Moisture Cream 規格:50ml110CA0070Decided line: 33049990901Date: 2021Reference: 110CA0070
- 貨品名稱:黑科技植萃咖啡因眼部精華 Caffeine +HA Eye Treatment 規格:15ml110CA0072Decided line: 33049990901Date: 2021Reference: 110CA0072
- 植萃保濕凝膠110AA0133Decided line: 33049990901Date: 2021Reference: 110AA0133
- Natural Multi-Care Gel 波適康保濕精華凝膠109AA0683Decided line: 33049990901Date: 2020Reference: 109AA0683
Korea rulings (origin)
Showing the 10 most recent of 240 held
- 관세평가분류원Functional cosmetics; 5PDRN Collagen vitalizing hydrogel eye patchㅇ 디프로필렌글리콜, 글리세린, 나이아신아마이드, 캐롭검, 아이리쉬모스가루, 메틸프로판다이올, 하이드록시아세토페논, 카프릴릴글리콜, 에틸헥실글리세린, 다이포타슘글리시리제이트, 정제수 등으로 조제된 얇은 반달모양의 시트의 투명한 겔상 팩을 플라스틱 용기에 소포장 후 지제박스에 소매포장한 것(내용량 : 60매, ...Decided line: 3304999000Date: 2026-04-03Reference: CLIP-0072026001474
- 관세평가분류원영유아 피부 진정 보습용 크림; Lesstopy-C01; 100ml 튜브형; KR;민감성 피부를 위한 영유아 보습/진정용 크림을 플라스틱 튜브 용기에 넣어 지제상자에 소매포장한 것(내용량 100ml) (성분) 정제수, 가시오갈피줄기추출물*, 글리세린, 카프릴릭/카프릭트라이글리세라이드, 세틸알코올, 펜틸렌글라이콜, 해바라기씨오일, 시어버터, 세테아릴올리베이트, 글리세릴스테아레이트, 솔비탄올리...Decided line: 3304993000Date: 2025-04-17Reference: CLIP-0072025001541
- 관세평가분류원Functional cosmetics; Bon Cell ECM Boost 195HA아데노신, 나이아신아마이드, 소듐하이알루로네이트, (20S)-프로토파낙사다이올, 디프로필렌 글리콜, 비오틴, 글루타민, 트립토판, 메티오닌, 베타-글루칸, 글리세린 등을 혼합하여 제조한 무색 투명 액상을 유리병에 소포한 것을 종이제 상자에 소매포장한 것(내용량: 7m x 5개) - 용도: 기능성 화장품(주름개...Decided line: 3304999000Date: 2024-06-12Reference: CLIP-0072024001778
- 관세평가분류원Skin care cosmetics; SHEVA Massage Cream자일리톨, 이소펜틸디올, 멘톨, 펜틸렌 글리콜, 멘틸 락테이트, 사이클로펜타실록산, 비즈왁스, 글리세릴 스테아레이트, 세틸 알코올, 폴리글리세릴-10미리스테이트, 폴리아크릴레이트 크로스폴리머-11, t-부틸 알코올, 실리카, 트리에틸헥사노인, 에뮤오일, 물 등으로 혼합, 조제된 백색 크림상을 수지제 용기에 담...Decided line: 3304991000Date: 2024-05-21Reference: CLIP-0072024001627
- 관세평가분류원레노스카 겔데카메틸사이클로펜타실록세인, 디메티콘, 폴리다이메틸실록산 등으로 혼합·조제된 무색 투명한 겔상을 수지제 튜브에 충전한 것(내용량: 7g)- 용도: 비후된 흉터와 켈로이드 흉터의 피부관리- 현품 표시사항: 개방된 창상에는 사용하지 말고 흉터에만 사용한다. - 사용 전 준비사항 1) 본 제품의 사용기간을 확인하고...Decided line: 3304991000Date: 2024-05-10Reference: CLIP-0072024000491
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- 관세평가분류원Beauty preparations; CANDORLOV FILLER MOLECUREㅇ Sodium Hyaluronate, Lidocaine Hydrochloride, Sodium phosphate, Disodium phosphate, Sodium chloride 등으로 혼합·조제된 무색 투명 겔상을 멸균하여 유리제 주사기에 충전한 것과 주사침 2개를 플라스틱 트레이에 넣고 지제상자에 소매포...Decided line: 3304999000Date: 2023-10-10Reference: CLIP-0072023003628
- 관세평가분류원Beauty preparations; COLENA FILLER MOLECUREㅇ Sodium Hyaluronate, Lidocaine Hydrochloride, Sodium phosphate, Disodium phosphate, Sodium chloride 등으로 혼합·조제된 무색 투명 겔상을 멸균하여 유리제 주사기에 충전한 것과 주사침 2개를 플라스틱 트레이에 넣고 지제상자에 소매포...Decided line: 3304999000Date: 2023-10-10Reference: CLIP-0072023003627
- 관세평가분류원Beauty preparations; McCoom 7Poly-L-Lactic acid 80%, Sodium hyaluronate 20%로 구성된 백색의 뭉쳐진 분말상을 유리 용기에 담은 후 지제상자에 소매포장한 것(내용량: 50mg/vial) - 용도 : 주름 개선(증류수를 첨가하여 현탁액 상태로 피내 주사) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변...Decided line: 3304999000Date: 2023-08-16Reference: CLIP-0072023002947
- 관세평가분류원Skin care cosmetics; SLEEPY FACE CLEANSIN BALMCocoa butter, Shea butter, Illipe butter, Alkanet extract, Jojoba oil, Almond oil, Oat milk, Fragrance, Lavender oil, Lavender extract 등을 혼합하여 조제한 미황색계 고상(내용량 35g) - 용도 : 기초...Decided line: 3304991000Date: 2023-07-20Reference: CLIP-0072023002661
- 관세평가분류원Skin care cosmetics; FACIAL CLEANSER; ULTRAPLANTJojoba oil, Glycerin, Sunflower wax, Candelilla wax, Agave syruo, Orange blossom absolute, Linalool, Water 등을 혼합하여 조제한 미황색계 크림상(내용량 45g) - 용도 : 기초화장품(클렌징크림) ※ 품목분류는 수출입신고 당시...Decided line: 3304991000Date: 2023-07-20Reference: CLIP-0072023002659
Show rulings from other countries (15)
- USNYThe tariff classification and country of origin of Wayla Lotus Ritual Body SerumDecided line: 3304.99.5000Date: 2026-03-23Reference: N359063
- USNYThe tariff classification of Sea Buckthorn Oil Suppositories from UkraineDecided line: 3304.99.5000Date: 2026-03-23Reference: N359110
- USNYThe tariff classification of Dubai Peptide Clay Mask from South KoreaDecided line: 3304.99.5000Date: 2026-02-19Reference: N358079
- USNYThe tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of LEVETEM Body Exfoliating Spray from CanadaDecided line: 3304.99.5000Date: 2026-02-10Reference: N357718
- USNYThe tariff classification of Dr. Melaxin Peel Shot Glow Rice Toner 200ml, Dr. Melaxin Peel Shot Glow White Rice Ampoule 80ml, Dr. Melaxin Peel Shot Glow Black Rice Ampoule 80ml, Dr. Melaxin Cemenrete Cyano Pink Spicule Serum 30ml, and Dr. Melaxin Picotonic Shot Pigmentation Ampoule 30ml from South KDecided line: 3304.99.5000Date: 2026-01-20Reference: N357309
- USNYThe tariff classification of Dr. Melaxin Eyephalt Eyebag Cream 10ml and Dr. Melaxin Cemenrete Calcium Multi Balm 9g from South KoreaDecided line: 3304.99.5000Date: 2026-01-16Reference: N357310
- USNYThe tariff classification of Dr. Melaxin Cemenrete Calcium Volume Eye Patch 60ea from South KoreaDecided line: 3304.99.5000Date: 2026-01-16Reference: N357312
- USNYThe tariff classification of Saypha MagIQ from AustriaDecided line: 3304.99.5000Date: 2025-12-23Reference: N356429
- USNYThe tariff classification of DFRAU Collagen Multi-Vita Capsule Ampoule (Jar Type) from South KoreaDecided line: 3304.99.5000, 9903.02.56Date: 2025-10-15Reference: N353833
- USNYThe tariff classification of a face cream, face serum, shower gel, cream deodorant, and hand salve from BulgariaDecided line: 3304.99.5000, 3307.20.0000, 3401.30.5000, 9903.02.20, 9903.85.08Date: 2025-10-03Reference: N353676
- USNYThe tariff classification of Turmeric Roll Cleanser Party KitDecided line: 3304.99.5000Date: 2025-04-17Reference: N347026
- USNYThe tariff classification of Tei Fu Massage Lotion from the United StatesDecided line: 3304.99.5000, 9801.00.1098Date: 2025-02-18Reference: N345388
- USNYThe tariff classification of Glitter Mist Spritz and Glitterbug Set from the United KingdomDecided line: 3304.99.5000, 3305.90.0000Date: 2024-12-16Reference: N344469
- USNYThe tariff classification of a facial serum and a facial cream from the United KingdomDecided line: 3304.99.5000Date: 2024-06-25Reference: N340492
- USNYThe tariff classification of Body Doodlers Face and Body Gel Crayons and Hair Doodlers Hair Crayons from ChinaDecided line: 3304.99.5000, 3305.90.0000, 9903.88.03Date: 2024-04-24Reference: N339203
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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