Electrical machinery and equipment and parts thereof › Telephone sets
Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
HS 851762Korea → Taiwan
1Overview
- Destination duty: 0% (Column 1, same on all 2 lines) — No preferential agreement with Korea — the basic / MFN rate applies.
- Business tax (營業稅): 5%
- This code covers: Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
- 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
- ko음성ㆍ영상 또는 기타 자료를 수신, 변환 및 송신 또는 재생하기 위한 기기(교환기 및 라우팅기기를 포함한다)
- enOther machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching
- zh_hant其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器,包括交換器及路由器
- zh_hans其他接收、转换及传输或再生声音、图像或其他资料之机器,包括交换器及路由器
Taiwan tariff lines
| Line | Description |
|---|---|
| 85176200103 | 網路電話交換機(IP-PBX)、網路電話閘道器(VoIP-Gateway),屬電信終端設備者Internet Protocol Private Branch Exchange(IP-PBX) and Voice over Internet Protocol Gateway(VoIP-Gateway) both of which are telecommunications terminal equipment |
| 85176200906 | 其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器,包括交換器及路由器Other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus |
Korea export-side line (reference)
- 8517621010유선통신용
- 8517621020무선통신용
- 8517622030유선통신용
- 8517622040무선통신용
- 8517623010유선통신용
- 8517623020무선통신용
- 8517629010자동자료처리기계에 결합되거나 연결되어 사용되는 종류의 것
- 8517629020그 밖의 유선통신용
- 8517629030그 밖의 무선통신용
Top 3 Taiwan rulings
- PowerLine Module/PM-1540/請見附件的datasheet112AA0497
- 貨品名稱:XKM 3200 WL PLT (communication module 無線區域網路/區域網路通訊模組) 型號:XKM 3200 WL 規格:AC100-240V 0.03A 50/60Hz112CA0088
- Wireless Transmitter 無線傳輸器 型號:ELPWT01 規格:Power consumption:5VDC/0.5A Dimensions:63.5(W)x11(H)x175(D)mm (without USB conversion adapter) Mass:Approx. 53g <請參考附件>110AA0211
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 |
|---|---|---|---|---|
| 85176200103 | 網路電話交換機(IP-PBX)、網路電話閘道器(VoIP-Gateway),屬電信終端設備者 | 0% | 0% | 5% |
| 85176200906 | 其他接收、轉換及傳輸或再生聲音、圖像或其他資料之機器,包括交換器及路由器 | 0% | 0% | 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
- 643Imports shall be cleared through customs upon presentation of an approval certificate issued by the National Communications Commission (NCC) or a certification body commissioned by the NCC. However, imports intended for inspection, research and development, testing, exhibition,exclusive export after processing, repair, or assembly shall be released by customs only after an import approval certifi…
- C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
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: 0.68
A signal derived from public data, not advice.
Why this reading
- regime[NCC] 電信管理法 — 電信管制射頻器材 審驗(NCC)Devices with a radio transmitter need NCC type approval and the NCC mark (import rule 602); the applicant must be a Taiwan-registered entity.ncc.gov.tw2026-09-07
- requirement2 destination import requirement(s) found: Imports shall be cleared through customs upon presentation of an approval certificate issued by the National Communications Commission (NCC) or a certification body commissioned by, Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.portal.sw.nat.gov.tw2026-09-07
- ambiguityClassification is contested — 77 TW rulings split across 1 subheadings.web.customs.gov.tw2026-09-07
Components
| Import requirements | 0.77 | Imports shall be cleared through customs upon presentation of an approval certificate issued by the National Communications Commission (NCC) or a certification body commissioned by portal.sw.nat.gov.twSome of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw2 輸入規定 code(s) · 1/1 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements |
|---|---|---|
| Classification ambiguity | 0.58 | TW rulings: 77, spread over 1 subheadings web.customs.gov.twUS CROSS: 379 rulings, 23% of them decided on more than one line · 51 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.65 | 電信管理法 — 電信管制射頻器材 審驗(NCC) ncc.gov.tw |
As of: 2026-09-07
8Cases
Rulings held:Korea 257United States 379Taiwan 77China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
Taiwan rulings (destination)
Showing the 10 most recent of 77 held
- PowerLine Module/PM-1540/請見附件的datasheet112AA0497Decided line: 85176200005Date: 2023Reference: 112AA0497
- 貨品名稱:XKM 3200 WL PLT (communication module 無線區域網路/區域網路通訊模組) 型號:XKM 3200 WL 規格:AC100-240V 0.03A 50/60Hz112CA0088Decided line: 85176200005Date: 2023Reference: 112CA0088
- Wireless Transmitter 無線傳輸器 型號:ELPWT01 規格:Power consumption:5VDC/0.5A Dimensions:63.5(W)x11(H)x175(D)mm (without USB conversion adapter) Mass:Approx. 53g <請參考附件>110AA0211Decided line: 85176200005Date: 2021Reference: 110AA0211
- Wireless Presentation System 無線簡報投影分享器 型號:ELPWP20 規格:請參考附件 此型號1SET是由Transmitter無線傳輸器x2, Receiver(Base Unit)接收器x1, Tray底座x1所組成,規格如下: Receiver(Base Unit)接收器: Power supply (AC adapter)...請參閱稅則預審申請書110AA0207Decided line: 85176200005Date: 2021Reference: 110AA0207
- 貨品名稱:Data Transmission Unit 型號:DTU-200 規格:額定電壓 DC 5V/12V、額定功率 2.5W、10BASE-T/100BASE-TX、ZigBee 2.4GHz109CA0308Decided line: 85176200005Date: 2020Reference: 109CA0308
Show 5 more
- 產品名稱:小米智能門鈴2 型號:MJML02-FJ、電池:AA LR6 1.5V(3號電池)、額定輸入:4.5V/0.2A、分辨率:1920x1080、鏡頭角度:139度、夜視燈:4顆850nm 紅外線、語音系統:雙向語音、儲存功能:雲端儲存、無線連接:Wi-Fi IEEE 802.11b/g/n 2.4GHz RF 433MHz、工作溫度:0~45度C、工作濕度:10%~90%RH…續其他說明109AA0344Decided line: 85176200005Date: 2020Reference: 109AA0344
- 貨品名稱:無線傳輸系統 型號:RTN 380AX 規格:頻段71~76GHz/81~86GHz、運行模式(Enhance/Light)、空口最大寬帶10Gbit/s、g射頻配置方式1+0/2+0/1+1 HSB保護配置/XPIC配置/多方向配置、波道配置ACAP/ACCP/CCDP、乙太網供電109CA0084Decided line: 85176200005Date: 2020Reference: 109CA0084
- 貨品名稱: 智能音箱 型號:LICIA MINI 規格:802.11b/g/n、WiFi 2.4GHz Bluetooth 4.2、Micro USB、5V/2A,50-60Hz/110-220V、4MIC、喇叭5W109CA0037Decided line: 85176200005Date: 2020Reference: 109CA0037
- 貨品名稱:無線同屏器 G100 Wireless HDMI Display 型號:G100 規格:2.5G&5G雙頻、G100TX發射器(HDMI、Micro USB、5G WiFi 11AC+MIMO,WiFi antenna、LEDs)、G100RX接收器(HDMI、MicroUSB、5G WiFi 11AC+MIMO, WiFi antennax2、RJ-45 for internet、109CA0038Decided line: 85176200005Date: 2020Reference: 109CA0038
- 貨品名稱:Mars400無線高清視頻傳輸設備(含發射器及接收器) Multiple Platforms Wireless Monitoring System 型號:Mars400 規格:具13路頻道、HDMI+SDI介面、傳輸距離>200米、1080p/60Hz、無線傳輸頻段5GHz108CA0324Decided line: 85176200005Date: 2019Reference: 108CA0324
Korea rulings (origin)
Showing the 10 most recent of 257 held
- 관세평가분류원생활용 디지털무전기; MH-700d;- 안테나 일체형인 TDMA 방식의 휴대용 디지털무전기로서 27개 채널(채널별 15개 보조채널) 사용이 가능한 일반 생활용으로 사용하는 물품 - 제품사양 크기(49×85×25㎜), 무게(108g), 배터리(리튬폴리머 1,800mAH, DC3.7V), 사용주파수(424.1375~424.2625MHZ, 428.7...Decided line: 8517621020Date: 2026-03-11Reference: CLIP-0072026001085
- 관세평가분류원AGILE MODULATOR; CHA-5900M; VN;- TV 신호 분배 시스템 등에 사용되는 장비로, 입력된 영상 및 음성신호를 변조하여 RF 신호로 출력하는 변조기 - (기능 및 역할) ·입력된 영상신호의 밝기 및 음성신호의 볼륨 등을 조정하고, ·필터링을 거쳐 특정한 채널 및 주파수 대역의 RF 신호로 변조 후 출력* *(예시) 채널 13번 설정 → 영상/...Decided line: 8517622030Date: 2025-12-11Reference: CLIP-0072025005323
- 관세평가분류원DIGITAL PROCESSOR; CHA-5901P; VN;- TV 신호 분배 시스템에 사용되는 장비로, 입력된 RF 신호의 특정 채널을 다른 채널 및 주파수 대역으로 변환 후 출력하는 물품 - (기능 및 역할) ·입력된 RF 신호에서 변경할 주파수 대역의 신호를 선택하고, ·필터링을 거쳐 특정 채널 및 주파수 대역의 신호로 변환 후 출력* * (예시) 공중파 방식으...Decided line: 8517621010Date: 2025-12-11Reference: CLIP-0072025005324
- 관세평가분류원X-LITE FM; EWC27;- Control & Command Unit, RF Module 등으로 구성된 위성용 X-band* 송신기 * 고해상도 레이더 및 위성 통신 등에 사용되는 약 8~12GHz의 고주파 대역 - (기능 및 역할) 인공위성에 탑재되어 영상 데이터 등을 X-band 주파수 대역으로 변환 및 증폭하고, 외부 안테나를 ...Decided line: 8517622040Date: 2025-12-09Reference: CLIP-0072025005300
- 관세평가분류원ANTENNA ASSY-DR O/S HDL ; 82657-DO100, MVㅇ 물품개요 - 신호의 송수신 및 변환의 기능을 하는 NFC 안테나와 트랜시버, 측정 기능을 하는 터치 전극과 MCU 등이 실장된 PCB가 플라스틱 케이스(141×19×11㎜)에 내장된 것으로, 커넥터를 갖춘 케이블이 부착되어 있음 - 차량 도어핸들에 내장되어 사용자의 터치를 검출하는 측정 기능과 NFC 태그...Decided line: 8517621020Date: 2025-12-02Reference: CLIP-0072025004658
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- 관세평가분류원MAX V2; MAX V2 KOREA PACKAGE;- MCU, 통신 모뎀, 이더넷 포트, 안테나 모듈 등으로 구성되며, LTE 등 무선통신을 통해 엘리베이터 운행 정보 등을 수집하여 클라우드 서버로 전송하고 클라우드로부터 수신된 데이터(제어 등)를 제어반에 전달하는 IoT gateway 장치(150×123×43.2mm, 376g) - 구성요소 ① Microp...Decided line: 8517621020Date: 2025-11-27Reference: CLIP-0072025005198
- 관세평가분류원External Receiver; 95641-7S100; GB;- RF Chip, Micro Controller, System Basis Chip 등이 실장된 PCB와 외부 하우징으로 구성된 물품 - (기능 및 역할) TPMS 센서로부터 타이어의 압력 및 온도 등에 대한 데이터를 RF 신호(433.92MHz)로 수신하고, 해당 신호를 복조 및 변환하여 Master ECU...Decided line: 8517629030Date: 2025-11-24Reference: CLIP-0072025005166
- 관세평가분류원GALAXY Fit 3 ; SM-R390Nㅇ 물품개요 - 손목에 착용하는 웨어러블 피트니스 밴드로, 최초 1회에 한하여 스마트폰과 페어링 연결되어야 모든 기능의 동작이 활성화됨 ㅇ 주요 기능 ① 날짜 및 시간 표시, 타이머, 알람, 스톱워치 등 전자시계 기능 ② 블루투스 기반으로 전화 수신 알림, 문자메시지 확인 및 답장(단, 미리 설정된 메시지만 ...Decided line: 8517621020Date: 2025-07-11Reference: CLIP-0072025002557
- 관세평가분류원CONNECTX-ADAPTER; CONNECTX-5 SERIES ADAPTER; CX512A; HDR 00Gㅇ 물품개요 - 동일 서버(Server) 내부의 슬롯에 장착되어 다수의 GPU간 데이터를 가속처리하여 전송해주는 네트워크 어댑터(동일 서버 컴퓨터에 8개이상 탑재되는 GPU에 장착) - (용도) AI 딥러닝 컴퓨터망, 기업 데이터센터 등에서 많은 수의 GPU를 연결 ㅇ 주요 구성요소 및 기능 ① IC칩 : G...Decided line: 8517629010Date: 2025-04-23Reference: CLIP-0072025001497
- 관세평가분류원CONNECTX-ADAPTER; CONNECTX-7 SERIES ADAPTER; CX75310AA; NDR 400Gㅇ 물품개요 - 동일 서버(Server) 내부의 슬롯에 장착되어 다수의 GPU간 데이터를 가속처리하여 전송해주는 네트워크 어댑터(동일 서버 컴퓨터에 8개이상 탑재되는 GPU에 장착) - (용도) AI 딥러닝 컴퓨터망, 기업 데이터센터 등에서 많은 수의 GPU를 연결 ㅇ 주요 구성요소 및 기능 ① IC칩 : G...Decided line: 8517629010Date: 2025-04-23Reference: CLIP-0072025001483
Show rulings from other countries (15)
- USNYThe tariff classification of hearing loop drivers from the United KingdomDecided line: 8517.62.0090, 9817.00.96Date: 2026-06-03Reference: N361534
- USNYThe tariff classification of a wireless hub from LithuaniaDecided line: 8517.62.0090Date: 2026-05-21Reference: N361336
- USNYThe tariff classification of presentation receivers from AustraliaDecided line: 8517.62.0090Date: 2026-05-07Reference: N361030
- USNYThe tariff classification of a wiring assembly with PCBA from ChinaDecided line: 8517.62.0090Date: 2026-05-05Reference: N361016
- USNYThe tariff classification of a “Charger Package Assembly” from ChinaDecided line: 8517.62.0090, 9817.00.96Date: 2026-04-24Reference: N360577
- USNYThe tariff classification of a gateway device from CanadaDecided line: 8517.62.0090Date: 2026-04-10Reference: N359977
- USNYThe tariff classification of a printed circuit board assembly from ChinaDecided line: 8517.62.0090, 9903.01.24, 9903.01.32, 9903.88.15Date: 2025-10-31Reference: N355063
- USNYThe tariff classification of remote mount control unit from JapanDecided line: 8517.62.0020, 9903.01.32Date: 2025-09-18Reference: N352981
- USHQApplication for Further Review of Protest No. 3802-20-104253; Tariff classification and applicability of Section 301 trade remedies to smart speakers and smart displays from ChinaDecided line: 8517.62.00, 8518.21.00, 8518.22.00, 9903.88.15Date: 2025-08-26Reference: H319100
- USNYThe tariff classification of an automobile power line communication module from South KoreaDecided line: 8517.62.0090, 9903.01.32Date: 2025-08-20Reference: N352297
- USNYThe tariff classification of an ethernet switch from ChinaDecided line: 8517.62.0020, 9903.01.24, 9903.01.32, 9903.88.04Date: 2025-08-11Reference: N351474
- USNYThe tariff classification of Electronic Shelf Label (ESL) Controllers from China or TaiwanDecided line: 8517.62.0090, 9903.01.24, 9903.01.32, 9903.88.15Date: 2025-07-30Reference: N351344
- USNYThe tariff classification of remote radio head from TaiwanDecided line: 8517.62.0090, 9903.01.32Date: 2025-06-18Reference: N349916
- USNYThe tariff classification of an amplified telephone from ChinaDecided line: 8517.11.0000, 8517.18.0050, 8517.62.0090, 9903.01.24, 9903.01.25, 9903.01.32, 9903.88.15Date: 2025-06-11Reference: N348953
- USNYThe tariff classification of Smart Watches from ChinaDecided line: 8517.62.0090, 9903.01.24, 9903.01.32, 9903.88.15Date: 2025-05-29Reference: N349122
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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