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Taiwan → ChinaHS 300490Other anestheticsBroker recommended

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Other anesthetics

HS 300490Taiwan → China

Destination duty
0%–4%
MFNcalculator uses 30049010 at 0%
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0%–4% (MFN) — calculator uses 30049010 at 0% — A trade agreement with Taiwan is in force, but it gives no lower rate for this code — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other anesthetics
  • 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

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

China tariff lines

LineDescription
30049010---含有磺胺类
30049020---含有联苯双酯
30049051----中药酒
30049052----片仔癀
30049053----白药
30049054----清凉油
30049055----安宫牛黄丸
30049059----其他
30049090---其他
Taiwan export-side line (reference)
  • 30049010107醫藥製劑，含有硫美妥者（包括異構物、酯類、醚類及鹽類）
  • 30049010205醫藥製劑，含有愷他命及其異構物、酯類、醚類及鹽類者
  • 30049010303醫藥製劑，含有丙泊酚、依托咪酯，及其異構物、酯類、醚類及鹽類者
  • 30049010900其他麻醉劑
  • 30049020007血液代用品與血漿代用品及基因重組製劑
  • 30049030005營養與電解質液
  • 30049040003洗腎用清洗液，具有劑量或零售包裝式樣者
  • 30049050000磺胺藥
  • 30049061007中藥酒劑
  • 30049069009其他中藥製劑
  • 30049071005抗癌藥
  • 30049072004抗人類免疫缺乏病毒感染用藥
  • 30049080004農藥中毒解毒劑
  • 30049091001抗排斥醫藥製劑
  • 30049092000安瓿裝蒸餾水
  • 30049099101抗過敏抗組織胺用藥
  • 30049099218醫藥製劑，含有西可巴比妥者
  • 30049099227醫藥製劑，含有異戊巴比妥者
  • 30049099316醫藥製劑，含有三唑他（三唑侖）者
  • 30049099325醫藥製劑，含有氟硝西泮者
  • 30049099334醫藥製劑，含有氯甲西泮（甲基樂耐平）者
  • 30049099343醫藥製劑，含有氟地西泮（氟二氮平）者
  • 30049099352醫藥製劑，含有舒樂安定（伊疊唑侖）者
  • 30049099361醫藥製劑，含有阿普唑他（三氮二氮平）者
  • 30049099370醫藥製劑，含有替馬西泮（甲羥氮平）者
  • 30049099389醫藥製劑，含有咪達唑他（咪氟唑侖）者
  • 30049099414醫藥製劑，含有特拉嗎竇者
  • 30049099423醫藥製劑，含有伯替唑他者
  • 30049099432醫藥製劑，含有唑匹可隆者
  • 30049099441玻璃體替代物
  • 30049099450醫藥製劑，含有札來普隆者
  • 30049099469醫藥製劑，含有佐沛眠者
  • 30049099520醫藥製劑，含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099539醫藥製劑，含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099548醫藥製劑，含有吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099557醫藥製劑，含有美沙冬及其異構物、酯類、醚類及鹽類者
  • 30049099566醫藥製劑，含有潘他唑新及其異構物、酯類、醚類及鹽類者
  • 30049099575醫藥製劑，含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099584醫藥製劑，含有四氫大麻酚及其異構物、酯類、醚類及鹽類者
  • 30049099593醫藥製劑，含有派醋甲酯及其異構物、酯類、醚類及鹽類者
  • 30049099619醫藥製劑，含有他噴他竇及其異構物、酯類、醚類及鹽類者
  • 30049099628醫藥製劑，含有戊巴比妥（不含異戊巴比妥）及其異構物、酯類、醚類及鹽類者
  • 30049099637醫藥製劑，含有硝甲西泮（硝甲氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099646醫藥製劑，含有巴比妥及其異構物、酯類、醚類及鹽類者
  • 30049099655醫藥製劑，含有溴西泮（溴氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099664醫藥製劑，含有勞拉西泮（樂耐平）及其異構物、酯類、醚類及鹽類者
  • 30049099673醫藥製劑，含有美達西泮（美達氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099682醫藥製劑，含有甲丙氨酯（美普巴邁）及其異構物、酯類、醚類及鹽類者
  • 30049099691醫藥製劑，含有硝西泮（耐妥眠）及其異構物、酯類、醚類及鹽類者
  • 30049099717醫藥製劑，含有去甲西泮（原氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099726醫藥製劑，含有去甲羥安定（歐沙氮平、去甲羥氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099735醫藥製劑，含有噁唑他（㗁甲唑侖）及其異構物、酯類、醚類及鹽類者
  • 30049099744醫藥製劑，含有匹嗎啉（苯㗁唑啉）及其異構物、酯類、醚類及鹽類者
  • 30049099753醫藥製劑，含有氯巴占（甲酮氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099762醫藥製劑，含有氯硝西泮（可那氮平、氯硝氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099771醫藥製劑，含有氯拉䓬酸（氯氮平酸鹽）及其異構物、酯類、醚類及鹽類者
  • 30049099780醫藥製劑，含有氯噁唑他（氯㗁唑侖）及其異構物、酯類、醚類及鹽類者
  • 30049099799醫藥製劑，含有安定（二氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099815醫藥製劑，含有氟安定（氟路洛）及其異構物、酯類、醚類及鹽類者
  • 30049099824醫藥製劑，含有普拉西泮（環丙氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099833醫藥製劑，含有莫待芬寧及其異構物、酯類、醚類及鹽類者
  • 30049099842醫藥製劑，含有美妥芬諾及其異構物、酯類、醚類及鹽類者
  • 30049099851醫藥製劑，含有氯苄雷司及其異構物、酯類、醚類及鹽類者
  • 30049099860醫藥製劑，含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者
  • 30049099904其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者

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
30049010---含有磺胺类0%40%—
30049020---含有联苯双酯4%30%—
30049051----中药酒0%30%—
30049052----片仔癀3%30%—
30049053----白药3%30%—
30049054----清凉油0%30%—
30049055----安宫牛黄丸3%30%—
30049059----其他0%30%—
30049090---其他0%30%—

Destination costs beyond the duty (internal taxes and fees)

about +13% 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(0%–4%)
0%
Customs value
—
Duty
—
Value-added tax (增值稅)
—
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 30049010 at 0%

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.

  • 药品管理法 — 进口药品注册证 + 口岸检验

    Medicines need an imported-drug registration certificate, port testing and an importer holding a pharmaceutical trading licence; lead time runs to years.

    Agency:
    NMPA
    nmpa.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: 0.87

A signal derived from public data, not advice.

Why this reading

  • regime[NMPA] 药品管理法 — 进口药品注册证 + 口岸检验Medicines need an imported-drug registration certificate, port testing and an importer holding a pharmaceutical trading licence; lead time runs to years.nmpa.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 ambiguity0.61US CROSS: 1057 rulings, 21% of them decided on more than one line · 66 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 regime1.00药品管理法 — 进口药品注册证 + 口岸检验 nmpa.gov.cn
Taiwan origin-side note: Taiwan export rules 522,523,801,804 — check whether an agency approval or licence is needed to export. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 197United States 1057Taiwan 17China —

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

China rulings (destination)

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

Taiwan rulings (origin)

Showing the 10 most recent of 17 held

Show 5 more
Show rulings from other countries (20)
  • USNYThe tariff classification of Pantoprazole Sodium Tablets in dosage form, from IndiaDecided line: 3004.90.9255Date: 2026-07-14Reference: N362421
  • USNYThe tariff classification of Tadalafil Tablets in dosage form, from IndiaDecided line: 3004.90.9276Date: 2026-06-25Reference: N361847
  • USNYThe tariff classification of Nintedanib Capsules in dosage form, from IndiaDecided line: 3004.90.9216Date: 2026-05-26Reference: N361639
  • USNYThe tariff classification of Brivaracetam Oral Solution in dosage form, from IndiaDecided line: 3004.90.9243Date: 2026-05-06Reference: N360453
  • USNYThe tariff classification of Colestipol Hydrochloride Tablets in dosage form, from TaiwanDecided line: 3004.90.9225Date: 2026-05-06Reference: N360493
  • KR관세평가분류원ㅇ 재우스오라쿠고에이취플라스타(살리실산); OLAKUKO - H;ㅇ 물품개요 - 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 소매포장한 것(내용량 : 100g, 12매/box) - 용도: 티눈, 굳은 살, 사마귀 제거(일반의약품)Decided line: 3004909900Date: 2026-02-12Reference: CLIP-0072026000156
  • KR관세평가분류원Medicaments; 재우스오라쿠고에이취플라스타(살리실산)- 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 지제상자에 소매포장한 것(내용량 : 100g, 12매/box) - 용도 : 일반의약품(티눈, 굳은 살, 사마귀 제거) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 3004909900Date: 2025-11-11Reference: CLIP-0072025004895
  • KR관세평가분류원POSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004368
  • KR관세평가분류원S1ㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004366
  • KR관세평가분류원BOSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...Decided line: 3004909900Date: 2024-03-11Reference: CLIP-0072023004367
  • KR관세평가분류원Medicaments; DIABEX XR 500mg메트포르민염산염, 미결정셀룰로오스, 스테아르산 마그네슘, 카르복시메틸셀룰로오스나트륨, 히프로멜로오스, 정제수를 혼합하여 조제한 백색 타원형 정제를 수지제 블라스터 포장한 것을 종이제 상자에 소매포장한 것(내용량: 15 x 4ea/60정) - 용도: 경구용 혈당 강하제 ※ 품목분류는 수출입신고 당시의 물품상태에...Decided line: 3004909900Date: 2023-07-14Reference: CLIP-0072023002558
  • KR관세평가분류원INVISIBLE MASKㅇ 물품개요 - Hydroxypropyl methylcellulose 95%에 레몬향 분말을 혼합·조제한 백색계 분말을 플라스틱 용기에 충전 후 종이상자에 소매포장한 것(내용량 : 800㎎) - 작용 : 비강 내부에 분사하면 내용물이 비강 내의 습기와 결합하여 겔(gel)형태로 변하여 내부를 피복함 - 기능 ...Decided line: 3004909900Date: 2023-03-27Reference: CLIP-0072023001085
  • KR관세평가분류원Medicaments, packings for retail sale①건조 쑥분말 86%에 물 11%, 칼슘(쑥봉 타는 속도 지연), 옥수수전분(점결제)을 혼합하여 원통형으로 압축 성형 후 건조한 쑥봉에 종이재질의 원통형 지지물(지관)을 결합하고 하단에 접착스티커를 부착시킨 것 180개, ②이면지에 부착된 원형의 피부보호용 스티커(무흔지) 2장, ③제품사용설명서(주요 뜸자리)...Decided line: 3004909900Date: 2021-04-12Reference: CLIP-0072021001331
  • KR관세평가분류원Medicament; Mentho Pas Lotionㅇ 살리실산메틸, L-멘톨, 리놀린유, 미네랄오일, 소르비탄스테아레이트, 정제수, 카보머941, 트롤아민, 폴리소르베이트60으로 혼합·조제된 백색계 점조액상을 플라스틱 용기에 포장 후 지제박스에 최종 소매포장(내용량 : 100ml)한 것 - 용도 : 의약품(근육통, 요통, 류마티스통증 등 환부에 바름) ※ ...Decided line: 3004909900Date: 2021-04-06Reference: CLIP-0072021001328
  • KR관세평가분류원Medicaments, anti-cancer preparation TEPADINA, Thiotepaㅇ 주입용액 조제용 티오테파(Thiotepa) 백색 분말을 유리제 용기에 넣어 지제박스에 소매포장한 것(내용량: 15㎎) - 용도 : 항암제(혈액질환, 고형종양 등) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 3004901000Date: 2020-04-02Reference: CLIP-0072020001282
  • KR관세평가분류원Medicaments; 인애백년보건고; PR.CHNAㅇ쑥, 생강, 삼칠초, 홍화, 혈갈, 용뇌향을 섞어 열처리 후 농축정제한 물품에 밀랍 68%를 혼합하여 고체상태로 만들어 소매포장(1,000g/통)한 것 - 용도 : 찜질용(목, 어깨, 허리, 무릎 등 피로로 인하여 불편한 부위 완화)Decided line: 3004909900Date: 2019-08-16Reference: CLIP-0072019003378
  • KR관세평가분류원Medicaments; FD; MEXICOLidocaine hydrochloride(2 %), Epinephrine(0.001 %), Sodium chloride, Water 등으로 조성된 무색 투명 액상의 주사액을 플라스틱제 앰플에 소매포장한 것(1.8 ml x 10 cartridges) - 용도: 치과용 국소마취제Decided line: 3004909900Date: 2018-11-19Reference: CLIP-0072018005196
  • KR관세평가분류원Medicaments; Turbocaina; MEXICOㅇArticaine hydrochloride(4%), Epinephrine(0.001%), Sodium chloride, Water 등으로 조성된 국부마취제 성분의 주사액를 주입한 유리제 앰플을 소매포장한 것(1.8mL×50cartridges) ㅇ용도 : 치과용 국소마취제Decided line: 3004909900Date: 2018-08-23Reference: CLIP-0072018003090
  • KR관세평가분류원Medicaments; Nutriband Slimline patch; U.S.Aㅇ 클로로겐산, L-타우린, 라즈베리케톤, 녹차추출물 등으로 도포하고 이형지를 부착한 직사각형의 패치(25 X 75mm)를 알루미늄 증착 팩에 개별 포장한 것 - 용도 : 피부에 부착하여 식욕억제 및 다이어트 효과를 줌Decided line: 3004909900Date: 2018-06-21Reference: CLIP-0072018002940
  • KR관세평가분류원Collagen Preparation; COLTRIX CartiRegen돼지 추출 콜라겐, 이염기인산나트륨, 염화나트륨, 콜라겐용해액 등으로 조제된 물품이 플라스틱 주사기에 삽입 밀봉되었고, 주입 할 수 있는 주사바늘이 세트 포장되어 살균 및 밀봉된 소매용 완제품임(내용량 3% collagen 1cc 주사기 x 2EA/set) - 용도 : 연골, 뼈 보충에 사용 ※ 품목분류는 수...Decided line: 3004909900Date: 2018-05-16Reference: CLIP-0072018002319

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)

I am a: Forwarder — Changes which blocks are emphasised