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Taiwan → ChinaHS 190531Sweet biscuitsBroker recommended

Preparations of cereals, flour, starch or milk; pastrycooks' products › biscuits and other bakers' wares

Sweet biscuits

HS 190531Taiwan → China

Destination duty
10%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 10% (MFN, 19053100) — A trade agreement with Taiwan is in force, but it gives no lower rate for this code — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Sweet biscuits
  • Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration and filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general-trade rules differ.customs.gov.cn

Key points

  • Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
  • Import VAT is 13% as standard under art. 10 of the VAT Law (in force 2026-01-01), with 9% for listed goods such as agricultural products, edible vegetable oils, edible salt, books, feed and chemical fertiliser. Consumption tax applies to listed goods, with high-end cosmetics at 15%.
  • The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
  • Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
  • Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
  • The CCC catalogue is currently organised in 17 product categories (per the CNCA 2026 compilation of implementation rules); the last officially announced count was 16 categories / 96 products (SAMR Announcement 2023 No. 36), since expanded by later announcements (e-bike batteries and chargers, gas-appliance hoses, EV supply equipment from 2026-08-01, among others). Check the CNCA catalogue for your product.

Key points on the origin side

  • General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, 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.
  • Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
  • Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
  • The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
  • Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
  • Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.

As of: 2026-01-01 · Guidance as of: 2026-09

2Classification

HS6 names

  • enSweet biscuits
  • zh_hant甜餅乾
  • zh_hans甜饼干

China tariff lines

LineDescription
19053100--甜饼干
Taiwan export-side line (reference)
  • 19053100007甜餅乾

Not your product? Search again

As of: 2026-01-01

3Duty & tax

A trade agreement with Taiwan is in force, but it gives no lower rate for this code — the basic / MFN rate applies.

LineDescriptionMFNGeneralProvisional
19053100--甜饼干10%80%—

Destination costs beyond the duty (internal taxes and fees)

about +14.3% 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
Value-added tax (增值稅)13% of (customs value (CIF) + duty).13%中华人民共和国增值税法 第10条(税率) · 第14条(进口货物计税价格)As of: 2026-01-01中华人民共和国增值税法(2026-01-01 施行)

Caveats

  • 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: Inbound-articles regime: tax of RMB 50 or less is not collected.
  • 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

Inbound-articles regime: tax of RMB 50 or less is not collected

General-trade imports have no value-based de minimis. Only within the inbound-articles (行郵) regime is the tax waived where the computed amount is RMB 50 or less (in force 2024-12-01). That regime covers baggage and posted or courier articles with a total value of RMB 2,000 or less, or a single indivisible article above it; cross-border e-commerce retail imports are expressly excluded from it.

· Does not apply to general-trade imports declared in the ordinary way.

Threshold:
50 CNY
Legal basis:
进境物品关税、增值税、消费税征收办法 第13条 (税委会公告 2024年第11号)
国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
Other clearance routes (3)
  • Cross-border e-commerce retail import (1210 / 9610) comprehensive taxeffective rate about 9.1%duty 0%

    Within the limits, customs duty is 0% and VAT and consumption tax are collected at 70% of the statutory amount. For a good with no consumption tax the effective comprehensive rate is 13% × 70% = 9.1%. The base is the actual transaction price (goods + freight + insurance). A single indivisible item over the per-transaction limit but within the annual limit is taxed in full at general-trade rates; beyond the annual limit the shipment is handled as general trade.

    Applies when:
    Retail import to an individual consumer through a cross-border e-commerce platform, within the RMB 5,000 per transaction and RMB 26,000 annual limits
    Limits:
    5000 CNY/transaction · 26000 CNY/year
    财政部·海关总署·税务总局 2018年第49号公告 — 跨境电子商务零售进口税收政策
  • Inbound-articles composite rate (formerly 行郵稅) 13% / 20% / 50%

    Under the 2024-12-01 《進境物品關稅、增值稅、消費稅徵收辦法》 duty, VAT and consumption tax are levied together at a composite rate in three bands — 13%, 20% and 50% — with the article-level rate read from GACC's 《進境物品分類表》. Tax of RMB 50 or less is not collected. Traveller allowances are RMB 5,000 for residents and RMB 2,000 for non-residents on articles to be left in China.

    Applies when:
    Personal baggage, postal and courier articles outside the cross-border e-commerce channel, with a total value of RMB 2,000 or less (or a single indivisible article above it)
    Limits:
    2000 CNY/shipment · 50 CNY/shipment
    国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
  • General trade (duty + VAT + consumption tax)

    The route the tariff table above and this calculator assume by default. Under 關稅法 §10 the duty rate is one of MFN, agreement (Korea–China FTA, RCEP, ECFA-type measures), preferential or general, with separate tariff-quota rates and annually published provisional rates.

    Applies when:
    Commercial cargo entered on an ordinary import declaration (the default)
    中华人民共和国关税法 (2024-12-01 施行)

Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. Consumption tax falls only on the items in the consumption-tax schedule, and some of them (such as 高档化妆品) are defined by price rather than by HS code. Verify with Customs or a registered 報關企業.

As of: 2026-09-09

  • · VAT = (customs value + duty + consumption tax) × rate. Under art. 10 of the Value-Added Tax Law (in force 2026-01-01, replacing the former Provisional Regulations) the standard rate is 13%, with 9% for agricultural products, edible vegetable oils and edible salt, utilities such as water, heating and gas, books, newspapers, magazines, audio-visual products and electronic publications, and feed, fertiliser, pesticides, agricultural machinery and agricultural film. The base for imported goods is set by art. 14 of the same Law.
  • · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
  • · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
  • · Personal accompanied and posted articles outside the cross-border e-commerce channel are levied under the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (Tariff Commission Announcement 2024 No. 11, in force 2024-12-01), which combines duty, VAT and consumption tax into a single composite rate. The composite rate has three bands — 13%, 20% and 50% — and the rate for a given article is read from the GACC Classification Table of Inbound Articles.
  • · Under art. 10 of the Tariff Law, duty rates are MFN, agreement (China–Korea FTA, RCEP, ECFA-related measures), preferential and general, with a tariff-quota rate for goods under quota management and provisional rates published annually for defined periods.

Landed-cost estimate

Duty rate used
10%
Customs value
—
Duty
—
Value-added tax (增值稅)
—
Estimated total
—

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

As of: 2026-01-01

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.

  • GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法

    Overseas food producers must be registered with GACC through CIFER (no registration, no clearance), plus importer filing, Chinese labelling, CIQ inspection and category health certificates. The 18 high-risk categories (meat, aquatic, dairy...) can only be registered on a recommendation from the exporting country authority, which takes months to years.

    Agency:
    GACC
    customs.gov.cn

Agencies involved

  • General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
  • China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
  • Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
  • State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
  • National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
  • State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn

As of: 2020-04-22 (reference)

5Documents

Taiwan export documents

  • Export declaration (出口報單)
    Issued by:
    Customs broker or exporter, transmitted through the Single Window
    When:
    Before the goods are loaded

    Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Carton-level contents, weights, dimensions and marks, used during examination.

    Official page
  • Shipping order (S/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the wharf or container terminal and are loaded.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued after loading

    Used for payment, including under a letter of credit, and by the buyer to take delivery.

    Official page
  • Export permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the export regulation column shows a corresponding code

    Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.

    Official page
  • Certificate of origin
    Issued by:
    BSMI, chambers of commerce or industry and other issuing bodies
    When:
    When the buyer claims preference at destination or the rules require it

    Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Exporter
    When:
    Before appointing a customs broker

    Authorises the broker to file the export declaration and handle related formalities.

    Official page
  • Inspection or quarantine certificate
    Issued by:
    BSMI, Animal and Plant Health Inspection Agency
    When:
    For goods on the export inspection list or subject to quarantine

    Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.

    Official page

China import documents

  • Import goods declaration (进口货物报关单)
    Issued by:
    Consignee or an entrusted customs broker, filed through the Single Window
    When:
    Within 14 days of the day the conveyance declares entry

    The deadline is set by art. 24 of the Customs Law and art. 7 of the Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01); a late declaration fee applies after it. Filing through a registered customs broker is common.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Reconciled against the manifest and used to take delivery.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the place of export, or an approved exporter
    When:
    When claiming an agreement rate

    Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.

    Official page
  • Import licence or automatic import licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for goods under licence management

    Whether one is needed is read from the regulatory conditions attached to the commodity code.

    Official page
  • Inspection and quarantine documents
    Issued by:
    Customs (formerly the entry-exit inspection and quarantine authority)
    When:
    With or before the declaration

    Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.

    Official page
  • CCC certificate
    Issued by:
    Designated certification bodies under SAMR and CNCA
    When:
    Before declaration, for products in the CCC catalogue

    Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.

    Official page
  • Overseas manufacturer registration number and product registration or filing
    Issued by:
    GACC (CIFER) and NMPA
    When:
    Completed before the goods are shipped

    Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.

    Official page

6Procedure

  1. Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
  2. Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
  3. DeclarationThe consignee, or the customs broker it appoints, files the import declaration through the Single Window within 14 days of the day the conveyance declares entry (Customs Law art. 24; GACC Decree 277 art. 7). A late declaration fee applies after that.
  4. Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
  5. PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
  6. Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
  1. Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
  2. Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
  3. DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
  4. Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
  5. ReleaseCollect the goods from the supervision area after release.
  1. Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
  2. Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
  3. Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
  4. Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
  5. Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
  1. Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
  2. AllowanceUnder art. 11 of the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles, resident travellers are released free of tax on personal-use articles acquired abroad up to a total of RMB 5,000, and non-resident travellers on articles they intend to leave in China up to RMB 2,000. Frequent travellers — those entering more than once in 15 days — and travellers under 18 are released free of tax only on what the journey requires. Tobacco products and alcoholic drinks are exempt only within the quantities in the Duty-Free Quantity Table for Inbound Baggage annexed to the same Measures.
  3. Above the allowanceOnly the excess over the allowance is taxed, except that a single indivisible article is taxed on its full value. For articles a person receives by post or express outside that channel, no tax is collected where the amount due is RMB 50 or less; the composite rate applies to consignments of RMB 2,000 or less in total, or to a single indivisible article worth more than RMB 2,000.
  4. Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show Taiwan export-side steps
  1. Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
  2. Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
  3. File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
  4. Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
  5. Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
  6. Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.

7Difficulty

Broker recommended

Score: 0.83

A signal derived from public data, not advice.

Why this reading

  • regime[GACC] GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法Overseas food producers must be registered with GACC through CIFER (no registration, no clearance), plus importer filing, Chinese labelling, CIQ inspection and category health certificates. The 18 high-risk categories (meat, aquatic, dairy...) can only be registered on a recommendation from the exporting country authority, which takes months to years.customs.gov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

Components

Import requirementsNo dataChina publishes no per-HS import-requirement table beyond CCC, so the requirement component cannot be computed (its weight is redistributed). See the regulatory-regime table. customs_v0.sqlite:certifications (CCC only)
Classification ambiguity0.63US CROSS: 78 rulings, 26% of them decided on more than one line · 31 other HS6 codes examined in the same cases rulings.cbp.govNo CN ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.govNo Chinese ruling corpus is held, so this is entirely a proxy.
Regulatory regime0.93GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法 customs.gov.cn
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 52United States 78Taiwan 2China —

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

China rulings (destination)

No public classification-ruling corpus exists for China, so there is nothing to show.

Taiwan rulings (origin)

Showing the 2 most recent

  • 甜餅乾大雷神巧克力Decided line: 19053100007Date: 2017Reference: 106AA0444
  • 甜餅乾黑雷神巧克力Decided line: 19053100007Date: 2017Reference: 106AA0445
Show rulings from other countries (20)
  • KR관세평가분류원Sweet biscuits; Frollino Misura Basso IG nocciolaㅇ 밀가루, 감미료(말티톨), 해바라기유, 헤이즐넛, 옥수수 후레이크, 계란, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 ...Decided line: 1905310000Date: 2025-09-18Reference: CLIP-0072025004219
  • KR관세평가분류원Sweet biscuits; Frollino Misura Basso IG gocceㅇ 밀가루, 감미료(말티톨), 해바라기유, 초코칩, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 : 식용 ※ 품목분류는 수출...Decided line: 1905310000Date: 2025-09-18Reference: CLIP-0072025004218
  • USHQRevocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from GermanyDecided line: 1905.31.00, 1905.32.00Date: 2022-03-21Reference: H317110
  • USNYThe tariff classification of sandwich cookies from Canada.Decided line: 1905.31.0029Date: 2021-09-01Reference: N320964
  • KR관세평가분류원Sweet biscuits; MILK COOKIESㅇFlour 46%, Butter(Milk fat 84%, Water 16%) 25%, Sugar 16%, Egg, Milk, Almond powder, Corn flour, Milk powder, Salt, Compound leavening agent(Disodium dihydrogen pyrophospha...Decided line: 1905310000Date: 2021-07-30Reference: CLIP-0072021002818
  • KR관세평가분류원Sweet biscuits; SHORTBREADㅇ Flour 45%, Butter 33%, Sugar 15.5%, Water, Salt 등을 혼합하여 사각형상으로 성형한 후 구운 스위트 비스킷을 수지제 봉지에 개별포장하여 플라스틱 용기에 넣은 후, 종이상자에 소매포장한 것(내용량 : 119g, 17g x 7개) - 가루(flour), 설탕, 감미료 및 지...Decided line: 1905310000Date: 2021-07-28Reference: CLIP-0072021002774
  • USNYThe tariff classification of cookies from BelgiumDecided line: 1905.31.0049Date: 2020-04-17Reference: N311175
  • USNYThe tariff classification of cookies from BelgiumDecided line: 1905.31.0049Date: 2020-03-10Reference: N310253
  • USNYThe tariff classification of chocolate covered biscuit sticks from GermanyDecided line: 1905.31.0049, 9903.89.43Date: 2020-01-07Reference: N308060
  • KR관세평가분류원Sweet biscuits; 초콜릿 칩 쿠키(LES COOKIES DE LA MERE POULARD éclats de chocolat); FRANCE○ 밀가루 29%, 다크초콜릿 29%, 갈색설탕 18.97%, 버터 16%, 계란 5%, 정제소금 및 천연향료(바닐라)등으로 혼합, 반죽하여 구운 것으로, 초코 칩이 박혀있는 갈색계 원반형상의 스위트 비스킷을 수지제 팩에 소포 장하여 철제 캔에 소매포장한 것(내용량 200g) - 용도 : 식용 ※ 품목분류는 ...Decided line: 1905310000Date: 2019-11-28Reference: CLIP-0072019004997
  • KR관세평가분류원Sweet biscuit; WEET-BIX GO WILD BERRY; AUSTRALIAㅇ 통밀분 43%, 설탕 10%이상, 통밀분 혼합물(밀가루, 설탕, 소금, 비타민, 맥아추출물, 무기질) 10%, 식물유, 꿀, 식물성 섬유질, 베리류(딸기, 블랙커런트, 라즈베리, 블루베리), 소금, 향, 겔화제, 산도조절제 등으로 혼합하여 구운 황갈색계 직사각형상을 플라스틱제 팩에 포장하여 종이제 상자에 ...Decided line: 1905310000Date: 2019-04-18Reference: CLIP-0072019001576
  • KR관세평가분류원Sweet biscuits; COLUSSI ZUPPALATTE; ITALY밀가루 69%, 설탕 18%, 해바라기유 7.5%, 탈지분유, 포도당 등을 혼합, 성형 후 구운 직사각형의 황갈색 스위트 비스킷(크기: 8.5 × 4cm)을 수지제 봉지에 소매포장한 것 (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상, 내용량 250g) - 용도 : 식용 ※ 품목분류는 수출입신고 당...Decided line: 1905310000Date: 2018-07-04Reference: CLIP-0072018003144
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Apple & Cinnamon Flavor; MALAYA밀가루 25.21%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001752
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Chocolate Chips; MALAYA밀가루 20.63%, 설탕 25.79%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 초코칩, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001753
  • KR관세평가분류원Sweet biscuits; Quaker Oat Cookies Honey Nuts; MALAYA밀가루 24.58%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 코코넛, 땅콩, 아몬드, 계란, 벌꿀, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ...Decided line: 1905310000Date: 2018-04-09Reference: CLIP-0072018001751
  • KR관세평가분류원Sweet biscuits; ZOO ANIMAL CRACKERS; U.S.A설탕 15~25%, 강화밀가루 70~80%, 식물성유지 2~6% 고과당시럽, 대두레시틴, 소금 등으로 혼합, 성형 후 구운 스위트 비스킷을 수지제 팩에 소매포장한 것(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)(내용량: 56G) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 ...Decided line: 1905310000Date: 2018-03-09Reference: CLIP-0072018001282
  • KR관세평가분류원Sweet biscuits; Tsujiri Kyo-langue No.19ㅇWheat flour, Sugar, Egg white, Butter, Shortening, Matcha 등으로 혼합, 조제한 직사각형의 비스킷 2장 사이에 연녹색 크림을 충진한 것을 수지제 팩에 소포장 후 플라스틱 트레이에 담아 지제 박스에 소매포장(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)...Decided line: 1905310000Date: 2018-01-12Reference: CLIP-0072017007045
  • KR관세평가분류원Sweet biscuits; SERENA COCONUT CRACKER; TAIWAN밀가루(49.30%), 설탕(15.8%), 코코넛 오일(6.50%) 등으로 혼합, 조제한 직사각형의 비스킷 5개를 수지제 봉지에 소매포장한 것(내용량: 18.5g) (수분 12% 이하, 지방 30% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2017-11-16Reference: CLIP-0072017007095
  • KR관세평가분류원Sweet biscuit; KEZ'S KITCHEN BAKED CONFERENCE CLASSICS; AUSTRALIA밀가루, 설탕, 버터를 주성분으로 하여 라즈베리 잼, 초콜릿, 귀리, 계란 등을 각각 첨가하여 혼합, 성형, 굽기 공정을 거친 5종의 스위트비스킷을 수지제 봉지에 소매포장한 것(내용량 : 272g) (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2017-10-13Reference: CLIP-0072017006386
  • KR관세평가분류원Sweet biscuit; KA-NOM PHING COCONUT BISCUIT SESAME; THAILNDㅇ 타피오카 분말(43%), 설탕(22%), 코코넛밀크, 계란, 참깨 등을 혼합, 성형하여 구운 미황색계 울퉁불퉁한 볼상의 스위트비스킷을 종이 박스에 소매포장한 것(내용량 60g), (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2016-12-09Reference: CLIP-0072016007102

Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · State Council Tariff Commission: Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (in force 2024-12-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · State Taxation Administration (Hainan): Value-Added Tax Law of the People's Republic of China (in force 2026-01-01) · Ministry of Finance: Notice on the tax policy for cross-border e-commerce retail imports (Cai Guan Shui [2016] No. 18) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · China CNCA — SAMR Announcement 2023 No. 36 (CCC catalogue description and definition table, 2023 revision: 16 categories / 96 products) · China CNCA — compilation of CCC implementation rules (2026) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)

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