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Taiwan → ChinaHS 621143Other garments, women's or girls', of man-made fibresTake care

Articles of apparel and clothing accessories, not knitted or crocheted › Track suits, ski-suits and swimwear; other garments

Other garments, women's or girls', of man-made fibres

HS 621143Taiwan → China

Destination duty
8%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Take care

1Overview

  • Destination duty: 8% (MFN, same on all 2 lines) — 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: Other garments, women's or girls', of man-made fibres
  • 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

  • ko인조섬유로 만든 것
  • enOther garments, women's or girls', of man-made fibres
  • zh_hant其他人造纖維製其他女用或女童用衣服
  • zh_hans其他人造纤维制其他女用或女童用衣服

China tariff lines

LineDescription
62114310---运动服
62114390---其他
Taiwan export-side line (reference)
  • 62114300100防疫用人造纖維製防護衣（包括手術用）
  • 62114300903其他人造纖維製其他女用或女童用衣服

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
62114310---运动服8%130%—
62114390---其他8%130%—

Destination costs beyond the duty (internal taxes and fees)

about +14.04% 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
8%
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.

  • GB 18401 국가섬유안전기술규범 + 중문 라벨

    Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.

    Agency:
    SAMR
    samr.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

Take care

Score: 0.57

A signal derived from public data, not advice.

Why this reading

  • regime[SAMR] GB 18401 국가섬유안전기술규범 + 중문 라벨Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.samr.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 ambiguity0.70US CROSS: 1834 rulings, 41% of them decided on more than one line · 165 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 regime0.50GB 18401 국가섬유안전기술규범 + 중문 라벨 samr.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 53United States 1834Taiwan 1China —

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 1 most recent

Show rulings from other countries (20)
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; WOMANS GARMENTS OF ARTFICIAL FIBRIES; MN08VT013HJZ○ 재생섬유로 만든 직물제의 여성용 그 밖의 의류(소매가 없고, 안감이 없고, 칼라가 있으며, 전면이 단추로 완전 개폐되고, 오른편이 왼편 위로 잠기도록 되어있으며, 후면 밑단에 탄성밴드로 조이는 부분이 있음) ○ 성분: 텐셀 85%, 나일론 15%Decided line: 6211432000Date: 2026-06-24Reference: CLIP-0072026002686
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; ATHER JACKETS; MN06VT002HJ○ 합성섬유로 만든 직물제의 조끼(전면이 슬라이드 파스너로 완전 개폐되고, 덧단이 없으며, 후드가 일체형으로 결합되어 있고, 밑단에 조이는 부분이 없고, 홑겹으로 충전재 없음) ○ 성분: 나일론 100%Decided line: 6211431000Date: 2026-06-24Reference: CLIP-0072026002690
  • USNYThe tariff classification of women’s tops from Bangladesh or VietnamDecided line: 6211.43.1059, 6211.43.1076, 6211.43.1078Date: 2026-05-21Reference: N361012
  • USNYThe tariff classification of scrub tops and pants from VietnamDecided line: 6204.63.9009, 6211.43.1059Date: 2026-05-21Reference: N361224
  • USNYThe tariff classification of scrub tops and pants from VietnamDecided line: 6204.63.9009, 6211.43.1059Date: 2026-04-23Reference: N360307
  • KR관세평가분류원Other garments of synthetic fibres; VEST○ 합성섬유제 직물을 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면이 슬라이드 파스너로 완전 개폐되고 앞․뒷면에 부분적으로 반사띠가 봉제되어 있으며 양쪽 가슴 부분과 하단 양측에 주머니가 있음)○ 제시용도 : 작업용 조끼Decided line: 6211431000Date: 2026-04-07Reference: CLIP-0072026001504
  • KR관세평가분류원Other garments; 산업용 추락보호 에어백; C3 Light- 합성섬유제 직물을 주성분으로 만든 여성용 그 밖의 의류(전면이 슬라이드 파스너로 완전 개폐되고, 소매와 깃(collar)이 없으며, 밑단이 허리 아래까지 내려오고, 전면하단에 주머니가 있는 조끼 형태의 의류로 안쪽에 에어백, 인플레이터, 센서모듈 등이 내장되어 있음) - 제시용도 : 산업용 추락보호Decided line: 6211431000Date: 2026-03-09Reference: CLIP-0072026001066
  • USNYThe tariff classification of a chef style hat and an apron from ChinaDecided line: 6211.43.1092, 6505.00.6090Date: 2026-02-11Reference: N357844
  • USNYThe tariff classification of girls’ upper body garments from VietnamDecided line: 6110.20.2079, 6110.30.3059, 6206.40.3050, 6211.43.1092Date: 2025-12-18Reference: N356605
  • KR관세평가분류원Other garments of synthetic fibres; WALKING VEST; S/T NO.JK_423 WALKING VEST합성섬유제 직물 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면부분에 슬라이드파스너로 전면 개폐가 가능하고, 전면부와 후면부에 주머니가 있으며, 소매가 없는 상반신을 덮는 형태) - 용도: 작업용 - 물품사진:Decided line: 6211431000Date: 2025-08-13Reference: CLIP-0072025003524
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; VEST; VT2폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000123
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; VEST; VT3폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000125
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; WB01폴리에스테르제 직물로 만든 상의(넥라인에 스탠드카라가 있고, 후드를 접어서 넣을 수 있도록 되어 있으며, 조임끈이 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매끝부분에 탄성밴드가 있으며, 허리부분에 주머니와 조임끈이 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감으로 ...Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000130
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; JK2폴리에스테르제 직물로 만든 상의(넥라인에 카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매에 주머니가 있으며, 소매끝부분에 웨이스트밴드가 있고, 허리부분에 주머니와 웨이스트밴드가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감으로 되어 있으며, 충전재는 없음...Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000128
  • KR관세평가분류원Women's other garment of synthetic fibres; Jacket; WB37- (개요) 합성섬유(Polyester 100%)제 직물로 만든 검정색 긴소매 상의 - (디자인) 스탠드 칼라이고, 전면은 슬라이드파스너로 완전개폐가 가능하고, 덧단이 없으며, 허리 아래 양측에 포켓이 있고, 소매끝단엔 탄성밴드가 의류의 밑부분엔 조임끈이 있는 구조(홑겹의 겉감과 안감은 망사로 되어 있으며, ...Decided line: 6211431000Date: 2025-01-07Reference: CLIP-0072025000042
  • KR관세평가분류원Women's other garment of synthetic fibres; Jacket; WB15- (개요) 합성섬유(Polyester 100%)제 직물로 홑겹으로 만든 검정색 긴소매 상의 - (디자인) 전면은 슬라이드파스너로 완전개폐가 가능하고, 덧단이 없으며, 허리 아래 양측에 포켓이 있고, 후드가 일체형으로 결합되어 있으며, 소매끝단엔 탄성밴드가 의류의 밑부분엔 조임끈이 없는 구조 - 용도 : 여성...Decided line: 6211431000Date: 2025-01-07Reference: CLIP-0072025000043
  • KR관세평가분류원Other women's garment of synthetic fibres; 작업복조끼; T/C FABRIC(POLYESTER 80%+COTTON20%)VEST; CN;- 혼방 트윌조직(폴리에스터 80%+면 20%)의 원단 재질의 파란색의 조끼 (전면이 슬라이드 파스너로 완전히 개폐되며, 양쪽 가슴부분과 허리부분에 주머니가 있는 구조임) - 용도 : 건설 또는 산업현장에서 작업시 착용하는 보조의류Decided line: 6211431000Date: 2024-12-24Reference: CLIP-0072024004863
  • KR관세평가분류원Other garments, women's or girls' of synthetic fibres; AWSEAK101BKBKSM01합성섬유제 직물로 만든 흑색계 여성용 상의(넥라인에 슬라이드파스너로 부분개방되어있고, 일체형 후드가 있으며, 긴소매에 끝단은 탄성밴드처리되어 있고, 밑단은 허리 아래까지 내려오며 조일 수 있는 끈이 있음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2024-12-09Reference: CLIP-0072024004561
  • KR관세평가분류원[상의] Other women's garment of synthetic fibres; #4 트래킹 멀티하프셋업 2종; KU-TS4S-11F [하의] Women's shorts of synthetic fibres; #4 트래킹 멀티하프셋업 2종; KU-PT4S-11F- (개요) 나일론 주성분의 직물로 만든 흑색계 반팔상의와 반바지로 구성된 물품 (디자인) ① 상의: 짧은 소매에 넥라인은 원형이고 전면에 트임이 없으며 밑단은 양 측면에 편물제의 일부 조이는 부분이 있고 허리까지 내려옴 ② 하의: 전면에 트임이 없는 반바지로 엉덩이 부분 양 측면과 뒷면에 주머니가 있으며 허...Decided line: 6211431000Date: 2024-08-27Reference: CLIP-0072024002919
  • KR관세평가분류원①Other women's garment of synthetic fibres;바람막이;TK2-JKG003U ②Women's shorts of synthetic fibres; 반바지; TK2-LGP1002U ③T-shirts of man-made fibres; 티셔츠 ; TK2-TSG1001U- (개요) 바람막이 점퍼, 반바지, 티셔츠가 1Set로 구성된 물품 ① 바람막이 : 나일론 재질의 홑겹의 회색계의 모자가 달린 긴팔 자켓 ∙ 전면은 슬라이드파스너(지퍼)로 완전 개폐가 가능하고 하단 양쪽에 주머니가 있고, 뒷면 하단부위에 지퍼로 개폐가 가능한 주머니가 있으며 밑단 부분에 조임끈은 없는 구조임...Decided line: 6211431000Date: 2024-08-27Reference: CLIP-0072024002915

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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