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Korea → TaiwanHS 610462Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cottonSelf-clearable

Articles of apparel and clothing accessories, knitted or crocheted › Women's or girls' suits

Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton

HS 610462Korea → Taiwan

Destination duty
10.5%–12%
Column 1calculator uses 61046220004 at 12%
Business tax (營業稅)
5%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 10.5%–12% (Column 1) — calculator uses 61046220004 at 12% — 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: Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton
  • 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

  • enWomen's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton
  • zh_hant棉製女用或女童用長褲、膝褲及短褲，針織或鈎針織者
  • zh_hans棉制女用或女童用长裤、膝裤及短裤，针织或钩针织者

Taiwan tariff lines

LineDescription
61046210006棉製女用或女童用長褲、膝褲及短褲，針織或鈎針織者Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton
61046220004棉製女用或女童用連兜背帶式工作褲，針織或鉤針織者Women's or girls' bib and brace overalls, knitted or crocheted, of cotton
Korea export-side line (reference)
  • 6104620000면으로 만든 것

Top 3 Taiwan rulings

Not your product? Search again

As of: 2026-07-29

3Duty & tax

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

LineDescriptionColumn 1Column 2Column 3
61046210006棉製女用或女童用長褲、膝褲及短褲，針織或鈎針織者10.5%0%12.5%
61046220004棉製女用或女童用連兜背帶式工作褲，針織或鉤針織者12%0%12.5%

Destination costs beyond the duty (internal taxes and fees)

about +5.64% 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(10.5%–12%)
12%
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 61046220004 at 12%

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.

  • 一般紡織品 — 중문 표시(標示) 위주

    Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).

    Agency:
    BSMI
    bsmi.gov.tw

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

Self-clearable

Score: 0.16

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] 一般紡織品 — 중문 표시(標示) 위주Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).bsmi.gov.tw2026-09-07
  • ambiguityClassification is contested — 4 TW rulings split across 1 subheadings.web.customs.gov.tw2026-09-07

Components

Import requirements0.00No 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 ambiguity0.51TW rulings: 4, spread over 1 subheadings web.customs.gov.twUS CROSS: 575 rulings, 56% of them decided on more than one line · 67 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.15一般紡織品 — 중문 표시(標示) 위주 bsmi.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 18United States 575Taiwan 4China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Taiwan rulings (destination)

Showing the 4 most recent

Korea rulings (origin)

Showing the 10 most recent of 18 held

  • 관세평가분류원Women's trousers of cotton, knitted; CHILDREN'S COTTON SPANDEX HALF LEGGINGS; CHILDREN'S COTTON SPANDEX HALF LEGGINGS THREE PIECE SET; CN;- 면 95%, 폴리우레탄 5%로 혼방된 편물로 만든 아동용 4부 레깅스로 허리에 탄성밴드가 있으며 앞 트임과 주머니가 없는 형태로 White, Black, M/Grey 세가지 색상의 제품이 세트 구성되어 있음(호칭 150, 신장 150㎝, 사용 연령 만 11~12세)Decided line: 6104620000Date: 2025-07-11Reference: CLIP-0072025002987
  • 관세평가분류원Women's or girls' trousers of cotton ; BOYS PANTS OF COTTON ; P2345P230- (개요) 면 주기제(면 70%, 폴리에스터 30%)로 만든 아동용의 편물제 긴바지로 허리와 발목부분에 탄성밴드 삽입, 양측면과 오른쪽 뒷면에 포켓이 있고 안쪽면은 기모처리되어 있음(신장 100cm, 허리 54cm)Decided line: 6104620000Date: 2024-06-12Reference: CLIP-0072024001842
  • 관세평가분류원Women's trousers of cotton, knitted; 남아 타이즈 레깅스; 22JK-WL02- (개요) 면 70%, 폴리에스테르 26%, 스판 4%로 혼방된 편물로 만든 흑색계 아동용 긴 바지로 안쪽에 기모가공 처리 및 허리에 탄성이 있는 밴드가 있으며 앞트임 및 주머니가 없는 형태(17호(12~14세)) ※ 해당 모델로 11~17호까지 제작됨Decided line: 6104620000Date: 2023-03-03Reference: CLIP-0072023000843
  • 관세평가분류원Women's trousers of cotton, knitted; 남아 타이즈 팬츠; 22JK-WL01- (개요) 면 95%, 폴리우레탄 5%로 혼방된 편물로 만든 남색계 아동용 긴 바지로 안쪽에 기모가공 처리 및 허리에 탄성이 있는 밴드가 있으며 앞트임 및 주머니가 없는 형태 - (사이즈/신체치수) 150(13호) / 허리둘레 64, 신장 150cm ※ 해당 모델로 11~17호까지 제작됨Decided line: 6104620000Date: 2023-03-03Reference: CLIP-0072023000842
  • 관세평가분류원Women's trousers of cotton, knitted; 남아 타이즈 레깅스; 22JK-WL03- (개요) 면 70%, 폴리에스테르 26%, 스판 4%로 혼방된 편물로 만든 회색계 아동용 긴 바지로 안쪽에 기모가공 처리 및 허리에 탄성이 있는 밴드가 있으며 앞트임 및 주머니가 없는 형태(15호(11~12세)) ※ 해당 모델로 11~17호까지 제작됨Decided line: 6104620000Date: 2023-03-03Reference: CLIP-0072023000844
Show 5 more
  • 관세평가분류원Women's or girls' trousers of cotton, knitted ; CHILDREN TIGHTS; 아동레깅스; 무지기본 레깅스- 면 주성분의 편물로 만든 흑색계 긴바지[전면은 앞트임이 없이 세로방향으로 일자박음질되어 있으며 허리에 탄성밴드가 있고 내부는 기모처리되어 있으며 밑단이 발목까지 내려옴] ※제시성분: 면 95%, 폴리우레탄 5% - 용도: 바지 - 물품이미지Decided line: 6104620000Date: 2022-06-15Reference: CLIP-0072022002011
  • 관세평가분류원W AIRism cotton UV leggings; 440512(12-08)/05271N274Aㅇ 물품개요 - 면 주기제(면53%, 폴리에스테르40%, 폴리우레탄7%)의 편물로 만든 베이지색계 긴 바지로, - 허리 부분에 탄성밴드가 삽입되어 있으며, 전면 부분은 개방되지 않고 일자로 박음질 되어 있으며, 다리 안쪽 측면에 봉제선이 있고, 허리부터 다리 부분까지 몸에 꼭 달라붙는 형태로 밑단이 발목까지 ...Decided line: 6104620000Date: 2022-01-07Reference: CLIP-0072021003865
  • 관세평가분류원Girls' trousers of cotton, knitted; DAILY LEGGINGS; MKA5PT2901Aㅇ 물품개요 면(주성분)과 폴리우레탄이 혼방된 편물로 만든 노란색계 긴 바지[밑단이 발목까지 내려오는 긴바지 모양으로 허리 부분은 탄성 밴드 형태이며 전면 부분이 개방되지 않는 것, 허리둘레 : 약 50cm, 길이 : 약 73cm] ㅇ 물품이미지Decided line: 6104620000Date: 2020-06-05Reference: CLIP-0072020002290
  • 관세평가분류원Girls' breeches of cotton ; 치렝스 A면(95%)과 탄성사(5%)가 혼방된 편물로 만든 짧은 바지로 허리부분에 탄성밴드가 삽입되었고, 합성섬유제 편물로 만든 치마가 봉재로 겹합된 의류 - 용도 : 하의 - 물품 사진Decided line: 6104620000Date: 2019-11-20Reference: CLIP-0072019004875
  • 관세평가분류원Girls' trousers of cotton ; 치렝스 B면(100%)의 편물로 만든 긴바지로 허리부분에 탄성밴드가 삽입되었고, 합성섬유제 직물로 만든 치마가 봉재로 겹합된 의류 - 용도 : 하의 - 물품 사진Decided line: 6104620000Date: 2019-11-20Reference: CLIP-0072019004876
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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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