helptariff
English
Taiwan → ChinaHS 950300Other toysBroker recommended

Toys, games and sports requisites; parts and accessories thereof › pedal cars and similar wheeled toys

Other toys

HS 950300Taiwan → China

Destination duty
0%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (MFN, same on all 7 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 toys
  • 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

  • ko세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형(작동하는 것인지에 상관없다), 각종 퍼즐
  • enOther toys
  • zh_hant其他玩具
  • zh_hans其他玩具

China tariff lines

LineDescription
95030010---供儿童乘骑的带轮玩具（例如，三轮车、踏板车、踏板汽车）；玩偶车
95030021----动物
95030029----其他
95030060---智力玩具
95030083----带动力装置的玩具及模型
95030089----其他
95030090---零件、附件
Taiwan export-side line (reference)
  • 95030011001設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車
  • 95030019003設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車之零件
  • 95030021009玩偶，不論是否穿著衣服
  • 95030022008玩偶之衣服及其附件、鞋靴及帽類
  • 95030023007玩偶之假髮
  • 95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）
  • 95030029001其他玩偶零件及附件
  • 95030031007電動玩具火車
  • 95030039009電動玩具火車之零件；軌道、號誌及其他附件
  • 95030041005縮減尺寸（比例）之模型組合套件，不論是否活動模型，第９５０３００３１及９５０３００３９號物品除外
  • 95030049007第９５０３００４１號所屬玩具之零件及附件
  • 95030051002其他建築物組件及建築玩具
  • 95030059004第９５０３００５１號所屬玩具之零件及附件
  • 95030061000動物或非人形玩具，充填者
  • 95030062009其他動物或非人形玩具，非充填者
  • 95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件
  • 95030071008玩具樂器及器具
  • 95030079000第９５０３００７１號所屬玩具之零件及附件
  • 95030081006益智玩具
  • 95030089008第９５０３００８１號所屬玩具之零件及附件
  • 95030091102玩具槍，成組或成套者
  • 95030091200無線電遙控玩具，成組或成套者
  • 95030091905其他玩具，成組或成套者
  • 95030092101無線電遙控玩具及模型，裝有馬達者
  • 95030092904其他玩具及模型，裝有馬達者
  • 95030093100玩具槍
  • 95030093208其他無線電遙控玩具
  • 95030093306吹氣玩具
  • 95030093903其他玩具
  • 95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件

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
95030010---供儿童乘骑的带轮玩具（例如，三轮车、踏板车、踏板汽车）；玩偶车0%80%—
95030021----动物0%80%—
95030029----其他0%80%—
95030060---智力玩具0%80%—
95030083----带动力装置的玩具及模型0%80%—
95030089----其他0%80%—
95030090---零件、附件0%80%—

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%
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

  • CCC童车类产品Reference only · 2020 catalogueMandatory

    三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    动物玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    动物玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    动物玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC弹射玩具类产品Reference only · 2020 catalogueMandatory

    动物玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    其他玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    其他玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    其他玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC弹射玩具类产品Reference only · 2020 catalogueMandatory

    其他玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory

    其他玩偶，不论是否着装

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    智力玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    智力玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    智力玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    玩具无人机

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    带动力装置的玩具及模型

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC童车类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC弹射玩具类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory

    其他未列名玩具

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC电玩具类产品Reference only · 2020 catalogueMandatory

    玩具、模型零件

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory

    玩具、模型零件

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC金属玩具类产品Reference only · 2020 catalogueMandatory

    玩具、模型零件

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC弹射玩具类产品Reference only · 2020 catalogueMandatory

    玩具、模型零件

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    gov.cn
  • CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory

    玩具、模型零件

    Agency:
    市场监管总局 海关总署公告2020年第21号 市场监管总局 海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
    Document:
    third_party_certification
    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[SAMR/CNCA] CCC 强制性产品认证 — 玩具类产品Ride-on toys, electric, plastic, metal, projectile and doll toys are CCC-certified: factory inspection, type testing and the CCC mark; uncertified goods cannot clear customs.gov.cn2026-09-07
  • requirement6 destination import requirement(s) found: 童车类产品, 电玩具类产品, 塑胶玩具类产品, and 3 moregov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

Components

Import requirements0.92童车类产品 gov.cn电玩具类产品 gov.cn塑胶玩具类产品 gov.cn
Classification ambiguity0.62US CROSS: 1464 rulings, 24% of them decided on more than one line · 194 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 regime0.93CCC 强制性产品认证 — 玩具类产品 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 491United States 1464Taiwan 82China —

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 82 held

  • 其他動物或非人形玩具，非充填者A Wood Awakening Donkey(FOR AGE 15+ ADULT COLLECTIBLE.NOT A TOY)(11.5" Vinyl Art Toy)Decided line: 95030062009Date: 2021Reference: 110AA0254
  • 玩具槍貨品名稱：天命2 黑桃A異域手炮 1:1樹脂仿真品 Destiny 2 Ace of Spades exotic handcannon life size finished resin replica 型號：黑桃A（白色） Ace of spades（white） 規格：17*8*2.25 inch、2 IbDecided line: 95030093100Date: 2021Reference: 110CA0096
  • 其他玩具VOLVO TRUCKS FH16 25YEAR 1：43/VOLVO 卡車FH16 25 周年紀念款 112508Decided line: 95030093903Date: 2021Reference: 110AA0029
  • 益智玩具蠟筆小新微型拼圖扭蛋玩具 規格：數量64片 尺寸：約長12公分x寬10公分(組裝後)Decided line: 95030081006Date: 2020Reference: 109AA0564
  • 益智玩具易開罐造型拼圖罐 (Puzzle Can)Decided line: 95030081006Date: 2020Reference: 109AA0385
Show 5 more
Show rulings from other countries (20)
  • USNYThe tariff classification of “Squishy Cloud Buddies” from ChinaDecided line: 9503.00.0073Date: 2026-07-15Reference: N362816
  • USNYThe tariff classification of a “Disney Princess Set” from ChinaDecided line: 9503.00.0073, 9505.90.6000, 9615.11.5000Date: 2026-06-01Reference: N361341
  • USNYThe tariff classification of a children’s plush ladybug stuffed toy from ChinaDecided line: 9503.00.0073Date: 2026-06-01Reference: N361456
  • USNYThe tariff classification of 4 children’s sensory activity soft toys from ChinaDecided line: 9503.00.0071Date: 2026-05-27Reference: N361150
  • KR관세평가분류원로보독; RoboDog; KR;ㅇ (개요) 전면 led 메트릭스 화면, mp3 플레이어 & 스피커, 각종 센서, 서보모터 등으로 구성된 인공지능 기반 교육용 4족 보행 로봇(RoboDog) ㅇ 성능 및 제원 등 - 프로그래밍 동작제어 : JC블록 모바일 앱 제어, 스크레치, 엔트리, 파이썬 지원 - 다리별 서보모터를 통한 4족 보행(전진/...Decided line: 9503003493Date: 2026-05-15Reference: CLIP-0072026002111
  • USNYThe tariff classification of the “Disney Princess Style Collection Glam Jewelry Tower,” children’s toy from ChinaDecided line: 9503.00.0073Date: 2026-04-29Reference: N360329
  • KR관세평가분류원유아 모빌; S&G TP TALES MOBILE; CN;1) 개요 - 동물모양의 봉제인형이 부착되어 있는 멜로디 모빌로서, 유아 침대에 장착하여 아기가 누워서 회전하는 모빌을 보거나 옆에 장착된 뮤직박스 버튼을 눌러 선택하여 음악을 들을 수 있음 2) 구성 ① 모빌가지 3개 + 인형 ② 뮤직박스(6개의 음악 카테고리 및 18개의 멜로디) ③ 고정볼트 및 잠금나사(...Decided line: 9503003800Date: 2026-03-23Reference: CLIP-0072026001215
  • KR관세평가분류원캐리어카; Heavy Loader Truck; 26-031422- 플라스틱 재질의 캐리어카 1대, 지게차‧레미콘차 등 각종 중장비 차량 6대를 지제 상자에 소매포장한 물품 - (사용연령) 3세 이상 - (놀이방법) 각각 낱개로 가지고 놀거나, 캐리어카에 중장비 차량들을 적재하여 운송하는 방식으로 놀이Decided line: 9503003700Date: 2025-12-05Reference: CLIP-0072025005280
  • KR관세평가분류원캐리어카; Police Car Transporter; 26-031420- 플라스틱 재질의 캐리어카 1대, 경찰차 1대, 헬리콥터 1대를 지제 상자에 소매포장한 물품 - (사용연령) 3세 이상 - (놀이방법) 각각 낱개로 가지고 놀거나, 캐리어카에 경찰차와 헬리콥터를 적재하여 운송하는 방식으로 놀이Decided line: 9503003700Date: 2025-12-05Reference: CLIP-0072025005278
  • KR관세평가분류원레고 F1 레이스 카 ; 레고 미니피규어 시리즈ㅇ (개요) 제품 박스 겉면에 나타나있는 12개의 차가 12개 작은 박스에 각각 들어있는 세트상품으로, 각 박스마다 다양한 모양의 블록과 조립 설명서가 들어 있고 자동차 등으로 자유롭게 조립하거나 해체할 수 있음Decided line: 9503003300Date: 2025-08-22Reference: CLIP-0072025003669
  • KR관세평가분류원레고 90주년 놀이 자동차; 레고 클래식 시리즈;ㅇ (개요) 다양한 모양의 블록(71pcs)과 조립 설명서로 구성되어 자동차 등으로 조립하거나 해체할 수 있도록 의도된 완구(사용연령: 4세 이상)Decided line: 9503003300Date: 2025-07-31Reference: CLIP-0072025003352
  • KR관세평가분류원라라의 봉봉꼬미; GSF; TOY FIGURE SET GSF_01; CN;ㅇ 캐릭터 피규어 1개, 케이스 1개, 꼬미구슬 1개, 받침대 1개, 지제카드 1개가 함께 포장된 물품(사용연령 : 36개월 이상) ㅇ 구성요소 및 가격비율 - 피규어(60%) : 플라스틱 재질의 피규어로 속은 동일한 재질로 채워져 있음 - 케이스(20%) : 피규어와 구슬 보관 - 받침대(15%) : 피규어...Decided line: 9503003419Date: 2025-07-25Reference: CLIP-0072025003258
  • KR관세평가분류원레고 미니피규어팩 시티 전기 스쿠터와 충전소; 레고 시티 미니피규어 시리즈;플라스틱 재질의 다양한 모양의 LEGO 블록(50pcs)과 조립설명서가 있고, 충전소, 스쿠터와 작업자 모양 등으로 조립·해체할 수 있도록 의도된 완구 - 구성요소 : LEGO 블록, 조립 설명서 - 재질 : 플라스틱 - 사용연령 : 6세 이상Decided line: 9503003300Date: 2025-07-04Reference: CLIP-0072025002879
  • KR관세평가분류원레고 스케일업 레이싱 드라이버 미니피규어; 레고 미니피규어 시리즈;ㅇ (개요) 다양한 모양의 LEGO 블록(694pcs)을 끼워 맞춰 레이서 미니 피규어 모양으로 조립·해체하도록 의도된 완구 ㅇ (구성요소) LEGO 블록, 조립 설명서 ㅇ (재질) 플라스틱 ㅇ (사용연령) 10세 이상Decided line: 9503003300Date: 2025-06-25Reference: CLIP-0072025002651
  • KR관세평가분류원캐치! 티니핑 입체 스티커메이커 시즌5 23226; MND-23226ㅇ 스티커메이커, 투명커버(4종 각 8개), 스티커(32개), 비즈(4색 각 10g), 보석(4종 15개), 스푼, 반지, 보관함을 지제 상자에 소매포장한 물품으로 다양한 디자인의 스티커를 직접 만들며 놀 수 있도록 만들어진 완구 ㅇ 사용연령 : 37개월 이상Decided line: 9503003700Date: 2025-06-18Reference: CLIP-0072025002522
  • KR관세평가분류원캡슐토이; 산리오 캐릭터즈 / 몽글몽글 파우치;5가지 컬러의 플라스틱 캡슐속에 5가지 캐릭터 종류별 파우치가 들어 있는 물품으로 일명 “가챠”* - 수입후 캡슐 머신을 통해 5종 中 1종이 랜덤으로 배출되는 방식으로 판매 * 가챠(がちゃ) : 확률성 아이템 뽑기(국어사전), 캡슐 토이, 캡슐 완구(일본어사전)Decided line: 9503003919Date: 2025-05-28Reference: CLIP-0072025002223
  • KR관세평가분류원부토버스터 배틀세트 ; BUTTOBUSTER BATTLE SET KOREA VERㅇ 물품개요 - 로봇 본체* 2개, 피규어 2개, 컨트롤러* 2개, 배틀 경기장 1개 등이 지재 박스에 세트로 소매 포장 - 지재 박스에는 “품명 : 완구”, “사용연령 : 6세 이상” 등 표시 ㅇ 배틀 방법 - 로봇에 파일럿 피규어 장착 → 로봇과 컨트롤러페어링 → 컨트롤러를 통해 로봇을 조작하여 로봇의 펀...Decided line: 9503003700Date: 2025-02-28Reference: CLIP-0072025000774
  • KR관세평가분류원Wild Science - Climate Change; WS/86XL;메인 돔 키트, 모래주머니, 온도계, 빙하 주형 등으로 구성되어 생태계 환경 및 순환과정에서 지구온난화에 따른 기후변화 교육용 키트 ㅇ (용도) 플라스틱 돔에 산, 바다, 사막, 빙하 등의 생태환경을 사용자가 직접 조성하고 실험을 통해 대기 순환, 물 순환과 같은 자연현상의 원리와 지구온난화에 따른 기후 및 ...Decided line: 9503003700Date: 2025-02-26Reference: CLIP-0072025000837
  • KR관세평가분류원LEGO MODEL; PIRATES BUILD TABLE; 117_4232;- 플라스틱 재질의 실제 레고블록으로 조립*한 미완성의 바다 위의 섬, 바위, 해적선, 요새 등 형상을 구현한 조형물(각 구성 요소가 분리되어 있어 수입 후 최종 조립 공정 수행) * 총 61,850개의 레고블록은 접착제로 영구적으로 고정되어 해제 및 재조립 불가 - 규격: 170㎝(W)×250㎝(D)×44㎝...Decided line: 9503003919Date: 2024-09-24Reference: CLIP-0072024003293
  • KR관세평가분류원LEGO MODEL; BRICK COLUMN WRAP; 118_4010;- 플라스틱 재질의 실제 레고블록으로 조립*한 미완성 기둥 형상의 조형물(수입 후 최종 조립 공정 수행) * 총 86,436개의 레고블록은 접착제로 영구적으로 고정되어 해제 및 재조립 불가 - 규격: 78㎝(W)×78㎝(D)×240㎝(H) - 용도: 별도의 LEGO 조각(미포함)으로 기둥을 완성할 수 있도록 ...Decided line: 9503003919Date: 2024-09-24Reference: CLIP-0072024003292

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