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Taiwan → ChinaHS 950450Other video games of a kind used with a television receiverBroker recommended

Toys, games and sports requisites; parts and accessories thereof › Video game consoles and machines

Other video games of a kind used with a television receiver

HS 950450Taiwan → 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 3 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 video games of a kind used with a television receiver
  • 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

  • ko비디오게임 콘솔과 비디오게임기(소호 제9504.30호의 것들은 제외한다)
  • enOther video games of a kind used with a television receiver
  • zh_hant其他電視接收顯影遊樂器
  • zh_hans其他电视接收显影游乐器

China tariff lines

LineDescription
95045020---自带视频显示装置的视频游戏控制器及设备
95045030---其他视频游戏控制器及设备
95045080---零件及附件
Taiwan export-side line (reference)
  • 95045000100不含軟體之電視接收顯影遊樂器
  • 95045000191其他電視接收顯影遊樂器
  • 95045000208電視接收顯影遊樂器卡匣
  • 95045000903其他影像遊戲機，第950430目者除外

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
95045020---自带视频显示装置的视频游戏控制器及设备0%130%—
95045030---其他视频游戏控制器及设备0%130%—
95045080---零件及附件0%130%—

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
Consumption tax — other listed itemsreaches part of this HS code only, so it is left out of the total.Only on the items in the consumption-tax schedule — alcohol, tobacco, precious metals and jewellery, cars, motorcycles, refined oil, golf equipment, high-end watches, yachts, disposable wooden chopsticks and solid-wood flooring.—not in total消费税暂行条例 第2条 税目税率表 · 第9条As of: 2026-09中华人民共和国消费税暂行条例 — 司法部 国家行政法规库
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

  • Consumption tax — other listed items reaches part of this HS code only. It is shown but left out of the total — read the condition before assuming it does not apply.
  • 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

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.

  • 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.

    Agency:
    SAMR/CNCA
    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: 0.77

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

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 ambiguity0.44US CROSS: 10 rulings, 20% of them decided on more than one line · 7 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 18United States 10Taiwan 33China —

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 33 held

  • 其他影像遊戲機，第950430目者除外貨品名稱：Nintendo Switch（OLED款式）主機組合 型號：HEG-001 規格：尺寸 102*211*13.9mm、重 320g、Joy-Con™（L）和 Joy-Con™（R）握把、Joy-Con 腕帶、Nintendo Switch 底座、High Speed HDMI® Cable、專用AC變壓器Decided line: 95045000903Date: 2021Reference: 110CA0242
  • 其他影像遊戲機，第950430目者除外貨品名稱：Nintendo Switch 底座 型號：HEG-007 規格：104mm*175mm*50.7mm、重量約315gDecided line: 95045000903Date: 2021Reference: 110CA0223
  • 其他影像遊戲機，第950430目者除外貨品名稱：Game & Watch: The Legend of Zelda 型號：HXB-001 規格：主機尺寸 67mm*112mm*12.5mm、重量約 68g、USB充電線*1Decided line: 95045000903Date: 2021Reference: 110CA0215
  • 其他影像遊戲機，第950430目者除外貨品名稱：Game & Watch: The Legend of Zelda 型號：HXB-S-MAAAA 規格：主機尺寸 67mm*112mm*12.5mm、重量約 68g、USB充電線*1Decided line: 95045000903Date: 2021Reference: 110CA0201
  • 其他影像遊戲機，第950430目者除外貨品名稱：攜帶型遊戲機 Game & Watch: Super Mario Bros. 型號：HXA-S-RAAAA 規格：額定電壓 3.7V、525mAh 鋰電池、67mm*112mm*12.5mm、2.36"全彩液晶螢幕、320*240畫素Decided line: 95045000903Date: 2020Reference: 109CA0293
Show 5 more
  • 其他電視接收顯影遊樂器產品名稱：遊戲軟體《Ring Fit Adventure》及其配件組 型號：HAC-R-AL3PA 規格：內含遊戲軟體*1 + Ring-Con (HAC-022)*1 + 腿部固定帶 (HAC-023)*1Decided line: 95045000191Date: 2019Reference: 108CA0270
  • 其他影像遊戲機，第950430目者除外Nintendo Switch Lite遊戲主機 (HDH-001)Decided line: 95045000903Date: 2019Reference: 108CA0211
  • 其他影像遊戲機，第950430目者除外貨名：Nintendo Labo Toy-Con 04 輕量版追加Toy-con 型號：HAC-A-LP04B 規格:DIY…*2組（可組合為照相機及大象型態之遊戲）Decided line: 95045000903Date: 2019Reference: 108CA0125
  • 其他影像遊戲機，第950430目者除外貨名：Nintendo Labo Toy-Con 04 輕量版追加Toy-con 型號： HAC-A-LP04C 規格:DIY…*2組（可組合為小鳥及風型態之遊戲）Decided line: 95045000903Date: 2019Reference: 108CA0126
  • 其他影像遊戲機，第950430目者除外貨名：Nintendo Labo Toy-Con 04 輕量版 (trial set) 型號：HAC-W-ADFXA 規格：SWITCH遊戲軟體 SWITCH遊戲卡匣 * 1 (Nintendo Labo Toy-Con 04) DIY紙板等部件與材料 * 2組 (詳見附表)Decided line: 95045000903Date: 2019Reference: 108CA0094
Show rulings from other countries (20)
  • USNYThe tariff classification of the Audio Radar gaming accessory from VietnamDecided line: 9504.50.0000Date: 2025-12-17Reference: N356488
  • KR관세평가분류원라라구슬폰; MARBLE PHONE; MARBLE PHONE; CN;ㅇ 물품 개요 구슬폰(2.4인치 컬러 터치 LCD, 카메라, 터치펜 탑재), 꼬미구슬(게임소품) 7개, 구슬케이스, 구슬 컬러차트, 보관함이 하나의 포장으로 제시된 물품(사용연령: 3세 이상) - 가상의 캐릭터와 전화를 할 수 있고, 카메라 기능 및 게임, 계산기, 다이어리, 알람 기능 등을 위한 기타 어플리...Decided line: 9504509000Date: 2025-07-25Reference: CLIP-0072025003267
  • KR관세평가분류원시크릿 3D 티아라폰ㅇ 물품 개요 - 티아라폰(본체), 터치펜, 티아라 장식 3종, 홀로그램 뷰어, 홀로그램 뷰어 장식, 티아라폰 케이스가 하나의 포장 형태로 제시됨(대상:36개월이상) ㅇ 주요 사양 및 특성 - 티아라폰(본체) : 가상의 캐릭터와 전화를 걸어 대화를 나눌 수 있으며, 카메라 기능(파일저장 및 편집) 및 게임*,...Decided line: 9504509000Date: 2024-07-26Reference: CLIP-0072024002121
  • KR관세평가분류원TactSuit X16ㅇ 물품개요 - 몸에 착용하는 조끼(방직용 섬유) 형태의 전자기기로, 내부에는 진동을 만들어 내는 모터(16개)와 제어장치(MCU; Micro controller unit, 각종 전기신호 등을 처리), 배터리, 오디오 포트 등이 결합되어 있음 - 용도 : 주로 비디오 게임용 콘솔이나 게임용 VR HMD(Hea...Decided line: 9504509000Date: 2022-12-28Reference: CLIP-0072022004093
  • USNYThe tariff classification of four models of video game controllers packaged with a zippered case from ChinaDecided line: 4202.92.9700, 8526.92.1000, 9504.50.0000, 9903.88.03Date: 2022-08-18Reference: N327482
  • KR관세평가분류원Razer Wolverine V2 Chroma ; RZ06-0401ㅇ 물품의 개요 - 본 신청물품은 Xbox 비디오게임 콘솔(마이크로소프트사 게임기)에 유선으로 연결하여 게임을 컨트롤할 수 있는 게임 조종기로, PC에 연결하여 PC 내 설치된 게임의 조종도 가능함. - 본 물품에는 C 타입 포트가 있어 같이 제시된 케이블(한쪽 끝은 C타입, 다른 쪽 끝은 USB-A타입으로 ...Decided line: 9504509000Date: 2022-08-01Reference: CLIP-0072022002561
  • KR관세평가분류원JOYCON PLASTIC GRIP ; 조이콘 그립 케이스 ; 116*116*30mm, 117.5g- 물품개요 · 비디오 게임기(닌텐도 스위치) 전용 컨트롤러를 거치하여 사용하는 핸들 모양의 물품(재질 : 플라스틱) · 운전 게임을 할 때 본 물품을 핸들처럼 쥐고 좌우로 회전하면서 놀이하기 위해 사용Decided line: 9504509000Date: 2022-06-09Reference: CLIP-0072022001881
  • USNYThe tariff classification of a “Racing Simulator Game” from AustraliaDecided line: 9504.50.0000Date: 2022-02-07Reference: N323797
  • KR관세평가분류원OCULUS QUEST 2 (ADVANCED ALL-IN-ONE VIRTUAL REALITY HEADSET, 256GB)ㅇ 물품 개요 - 머리에 쓰고 동영상이나 게임 등을 3D 혼합 현실*로 즐길 수 있는 고글 형태의 디스플레이 장치(HMD; Head Mount Display)로, 손에 쥐고 조작하는 컨트롤러가 하나의 소매용 세트로 제시됨 * 혼합 현실 MR(Mixed Reality) : 증강 현실(AR)과 가상 현실(VR)의...Decided line: 9504509000Date: 2021-09-24Reference: CLIP-0072021002536
  • USNYThe tariff classification of cyber gamer starter packs from ChinaDecided line: 3919.90.5060, 6116.93.9400, 6307.90.9891, 7117.90.7500, 9504.50.0000, 9903.88.02, 9903.88.15, 9903.88.16Date: 2021-09-17Reference: N321167
  • USNYThe tariff classification of the “TekyGo!” gaming system from ChinaDecided line: 9504.50.0000Date: 2021-08-03Reference: N320537
  • KR관세평가분류원Joycon Tennis Racket(JTSW-130)ㅇ 물품의 개요 - 닌텐도스위치라는 비디오 게임의 컨트롤러(조이콘)와 결합하여 게임 시 사용하는 물품으로 테니스라켓형상의 물품과 핸드스트랩이 소매용 세트 형태로 제시됨 ㅇ 물품의 형태 및 구성요소 닌텐도스위치의 마리오 테니스 에이스 등의 게임을 즐길 때 컨터롤러인 조이콘과 결합하여 사용하는 테니스 라켓 형상...Decided line: 9504509000Date: 2021-01-05Reference: CLIP-0072020005614
  • KR관세평가분류원ELECTRONIC GAMES; DIGITALMONSTER X VER.2 RED; PR.CHNA- 사각 형상의 액정화면 속에 등장하는 가상의 전자 캐릭터(디지몬)을 키우고 성장시키며 캐릭터간 배틀을 통하여 맵시스템 내의 구역으로 진행하며 즐기는 게임기 - 게임을 실행하기 위한 3가지 버튼이 있으며, 건전지를 내장하고 있음 - 가상의 캐릭처는 육성가능 캐릭터 수가 VER.2에서 총 60종이며, 랜덤으로 ...Decided line: 9504509000Date: 2020-02-07Reference: CLIP-0072020000567
  • KR관세평가분류원ELECTRONIC GAMES; TAMAGOTCHI SOME; 매지컬 퍼플; PR.CHNA- 계란형상의 동그란 구체에 액정화면이 있으며, 화면 속에 등장하는 「다마고치」라는 가상의 캐릭터를 키우며, 성장시키고 캐릭터끼리 결혼을 시켜 자식을 낳아 다시 성장시키는 등 가상의 애완동물을 육성하는 게임기 - 게임을 실행하기 위한 3가지 버튼(좌측버튼은 메뉴이동, 중앙버튼은 선택, 우측버튼은 취소)이 있으...Decided line: 9504509000Date: 2019-10-21Reference: CLIP-0072019004289
  • KR관세평가분류원FISHING VR; 675cm X 304cm X 250cm; JAPANBANDAI의 게임 소프트웨어가 탑재된 콘솔 PC본체를 구동시키면 콘솔PC본체와 연결된 PC모니터, 낚시 스테이지, 각종 게임장비가 작동이 되고 콘솔PC본체는 입력 값을 바탕으로 전동기계 및 착용한 기기의 외부적인 자극(진동, 바람, 소리, 영상)을 선택적으로 작동시킴(VR 콘텐츠 체험) - 가상현실내에서 낚...Decided line: 9504509000Date: 2019-08-06Reference: CLIP-0072019003302
  • KR관세평가분류원GUNDAM VR; 538cm X 330cm X 250cm; JAPANBANDAI의 게임 소프트웨어가 탑재된 콘솔 PC본체를 구동시키면 콘솔PC본체와 연결된 PC모니터, 진동기계 케이스, 각종 게임장비가 작동이 되고 콘솔PC본체는 입력 값을 바탕으로 전동기계 및 착용한 기기의 외부적인 자극(진동, 바람, 소리, 영상)을 선택적으로 작동시킴(VR 콘텐츠 체험) - 가상현실에서 건...Decided line: 9504509000Date: 2019-08-06Reference: CLIP-0072019003297
  • KR관세평가분류원GALAGA FEVER VR; 325cm X 345cm X 270cm; JAPANBANDAI의 게임 소프트웨어가 탑재된 콘솔 PC본체를 구동시키면 콘솔PC본체와 연결된 PC모니터, VR 어트랙션 기기, 각종 게임장비가 작동이 되고 콘솔PC본체는 입력 값을 바탕으로 전동기계 및 착용한 기기의 외부적인 자극(진동, 바람, 소리, 영상)을 선택적으로 작동시킴(VR 콘텐츠 체험) - 가상현실에서...Decided line: 9504509000Date: 2019-08-06Reference: CLIP-0072019003300
  • KR관세평가분류원MECARD W RADER ; CHINAㅇ 개요 - 터닝메카드 W 카드로부터 카드 및 터닝카의 정보를 입력받아 영상재생(메카드 도감, 터닝카 도감), 적외선 통신으로 배틀모드(1인 또는 2인 대결) 등의 놀이를 할 수 있는 제품임 ㅇ 동작 원리 - 게임기가 부팅을 하면 중앙처리장치에서 낸드 플래시에 들어있는 게임 프로그램을 에스디램(SDRAM)에 ...Decided line: 9504509000Date: 2018-01-04Reference: CLIP-0072017007384
  • KR관세평가분류원TOYS, 아이엠스타폰룩, ITEM NO: U0099043-1555(99043BNKR)○ 물품개요 - 게임기 본체(아이엠스타 폰 룩 1개(터치펜포함), 아이엠스타 카드 4장, 카드케이스1개, 사용설명서가 지제박스에 소매 포장된 물품(사용연령 6세이상) ○ 구성요소별 기능 - 본체(게임기) : 컬러 액정에서 터치 기능을 통해 게임기 안에 내재되어 있는 게임 프로그램(어플25가지)을 가지고 놀 수...Decided line: 9504509000Date: 2017-11-28Reference: CLIP-0072017007336
  • KR관세평가분류원Electronic games; Yo-kai PadS; 요괴Pad Sㅇ 태블릿 형태의 사각형 모양으로 가운데 액정화면이 존재하며 13종의 게임 어플이 탑재되어 있는 전자식 게임기 - 구성 : 본체, 터치팬 1개, 요괴메달(뮤직메달) 2개, 사용설명서 1장 * 요괴메달들은 요괴Pad S와의 연동을 통하여 Pad S에 탑재되어 있는 어플을 실행시키고 어플 내에서 다양한 놀이를 할...Decided line: 9504509000Date: 2017-04-21Reference: CLIP-0072017002538

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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