비누ㆍ유기계면활성제ㆍ조제 세제ㆍ조제 윤활제ㆍ인조 왁스ㆍ조제 왁스ㆍ광택용이나 연마용 조제품ㆍ양초와 이와 유사한 물품ㆍ조형용 페이스트 ㆍ치과용 왁스와 플라스터 를 기본 재료로 한 치과용 조제품(ko) › Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, wheth
Other soap
HS 340111Taiwan → Korea
1Overview
- Destination duty: 6.5% (WTO 협정세율(양허세율), 3401111000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
- VAT (부가가치세): 10%
- This code covers: Other soap
Key points
- Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
- Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
- A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
- FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
- Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.
As of: 2026-02-12
2Classification
HS6 names
- ko화장용(약용을 포함한다)
- enOther soap
- zh_hant其他肥皂
- zh_hans其他肥皂
Korea tariff lines
| Line | Description |
|---|---|
| 3401111000 | 약용비누 |
| 3401119000 | 기타 |
Taiwan export-side line (reference)
- 34011100122藥皂、消毒皂
- 34011100195其他肥皂
- 34011100907其他有機界面活性劑產品及調製品,呈條、塊或壓成其他形狀者,及紙、填料、氈呢及不織布,經以肥皂或清潔劑浸漬、塗佈或被覆者
Top 3 Korea rulings
- Organic surface-active preparation for toilet use; HANAMI계면활성제(Sodium Laureth Sulfate, Lauryl Betaine), Shorea Stenoptera Seed Butter, Butyrospermum Parkii (Shea) Butter, Cocos Nucifera (Coconut) Oil, Sea Salt, Sucrose, Sodium Bic...
- Soap; SCALP CARE HAIR SOAP; JAPANㅇ sodium palmate, sodium palm kernelate, potassium palmate, potassium palm kernelate, water 등으로 혼합·제조한 주형상의 비누를 수지제봉지에 소매포장한 것(용량 : 30g) - 용도 : 화장용 비누(두피세척 등)
- Toilet soap; Bubbly Naked; U.KAqua, Propylene Glycol, Sodium Laureth Sulfate, Sodium Cocosamphoacetate, Sodium Stearate, Lauryl Betaine, Fragrance, Citrus Aurantium Dulcis (Orange) Peel Oil, Citrus Auran...
As of: 2026-02-12
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | 기본세율 | WTO 협정세율(양허세율) |
|---|---|---|---|
| 3401111000 | 약용비누 | 8% | 6.5% |
| 3401119000 | 기타 | 8% | 6.5% |
- · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
- · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
- · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
- · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
- · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.
Landed-cost estimate
- Duty rate used
- 6.5%
- Customs value
- —
- Duty
- —
- VAT (부가가치세)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-02-12
4Requirements
- 3401111000약사법
- Agency:
- 한국의약품수출입협회
- Document:
- 표준통관예정보고서(의약품등)
- 3401111000화장품법
- Agency:
- 한국의약품수출입협회
- Document:
- 표준통관예정보고서(화장품)
- 3401119000약사법
- Agency:
- 한국동물약품협회
- Document:
- 표준통관예정보고서(의약품등)
- 3401119000약사법
- Agency:
- 한국의약품수출입협회
- Document:
- 표준통관예정보고서(의약품등)
- 3401119000화장품법
- Agency:
- 한국의약품수출입협회
- Document:
- 표준통관예정보고서(화장품)
Agencies involved
- Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
- UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
- KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
- Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
- Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
- National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr
As of: 2026-08-27
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
Korea import documents
- Import declaration (수입신고서)
- Issued by:
- Importer or customs broker, filed electronically in UNI-PASS
- When:
- After the goods enter the bonded area; pre-arrival filing is also allowed
The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.
Official page - Import declaration certificate (수입신고필증)
- Issued by:
- Customs
- When:
- Issued when the declaration is accepted
The release document, also used as evidence for input VAT credit and for cost accounting.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during physical examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.
Official page - Certificate or declaration of origin
- Issued by:
- Issuing body in the exporting country, or the exporter under self-certification
- When:
- When claiming a preferential rate
KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.
Official page - Product requirement documents
- Issued by:
- MFDS, KATS, National Radio Research Agency and others
- When:
- Before or together with the declaration
For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.
Official page - Personal customs clearance code (개인통관고유부호)
- Issued by:
- Korea Customs Service
- When:
- Obtained before an individual imports
A 13-character code used instead of the resident registration number when an individual is the importer.
Official page - Business registration certificate
- Issued by:
- National Tax Service
- When:
- When a business imports
Used with the trade business number to identify the importer.
Official page
6Procedure
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
- Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
- Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
- Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
- Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
- Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
- Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
- Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
Show Taiwan export-side steps
- 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.
- 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.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- 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.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- 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
Score: 0.72
A signal derived from public data, not advice.
Why this reading
- requirement2 destination import requirement(s) found: 약사법, 화장품법unipass.customs.go.kr2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07
Components
| Import requirements | 0.76 | 약사법 unipass.customs.go.kr화장품법 unipass.customs.go.kr요건 법령 2건 · 하위 HS10 2/2건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상) |
|---|---|---|
| Classification ambiguity | 0.77 | KR 결정례 51건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 171건 중 복수 세번 결정 비율 81% · 같은 사건에서 함께 검토된 다른 HS6 92개 rulings.cbp.gov |
| Regulatory regime | No data | KR 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json |
As of: 2026-09-07
8Cases
- Organic surface-active preparation for toilet use; HANAMI계면활성제(Sodium Laureth Sulfate, Lauryl Betaine), Shorea Stenoptera Seed Butter, Butyrospermum Parkii (Shea) Butter, Cocos Nucifera (Coconut) Oil, Sea Salt, Sucrose, Sodium Bic...Decided line: 3401119000Date: 2025-04-10
- Soap; SCALP CARE HAIR SOAP; JAPANㅇ sodium palmate, sodium palm kernelate, potassium palmate, potassium palm kernelate, water 등으로 혼합·제조한 주형상의 비누를 수지제봉지에 소매포장한 것(용량 : 30g) - 용도 : 화장용 비누(두피세척 등)Decided line: 3401119000Date: 2018-05-30
- Toilet soap; Bubbly Naked; U.KAqua, Propylene Glycol, Sodium Laureth Sulfate, Sodium Cocosamphoacetate, Sodium Stearate, Lauryl Betaine, Fragrance, Citrus Aurantium Dulcis (Orange) Peel Oil, Citrus Auran...Decided line: 3401119000Date: 2017-08-24
- Medicated soaps; DUA HATI SARI KESED SOAP; INDNSIA지방산 알칼리 염을 기제로 하여 Talc, Tawas(명반), Aluminium potassium sulfate(칼륨명반) 등으로 조제된 bar상의 비누를 지제박스에 소매포장(내용량: 70g)Decided line: 3401111000Date: 2016-09-02
- Organic surface active products for use as soap, in the form of moulded pieces or shapes; 모엘렛 클렌징 솝; R.KOREAㅇ정제수, 글리세린, 부틸렌글라이콜, 코코베타인, 소듐코코일글루타메이트, 코카미도프로필베타인, 트레할로스, 티이에이코코일글루타메이트, 1,2-헥산디올, 하이드롤라이즈드콜라겐, 자몽추출물 등으로 조제된 반투명 주형상을 망으로 감싼 유기계면활성제품 - 용도 : 화장용 비누Decided line: 3401119000Date: 2016-08-18
- Toilet soap; Turkish Delight 900g; U.Kwater, glycerin, brassica campestris(rapeseed) seed oil, cocos nucifera(coconut) oil, prunus amygdalus dulcis(sweet almond) oil, fragrance, cucumis melo(melon) fruit extract...Decided line: 3401119000Date: 2016-07-01
- Toilet soap; Dream Wash Roulade 900g; U.Kcalamine, aloe barbadensis leaf extract, water, glycerin, brassica campestris(rapeseed) seed oil, cocos nucifera(coconut) oil, sodium stearate 등으로 혼합된 원통형상의 비누를 지제박스에 포장한 것임...Decided line: 3401119000Date: 2016-07-01
- Toilet soap; DIAL BAR SOAPSodium cocoate, sodium palm kernelate, sodium palmate, sodium tallowate, triclocarban, water, talc, coconut acid, palm acid, tallow acid, PEG-6 methyl ether, fragrance, glyc...Decided line: 3401119000Date: 2012-12-11
- Toilet soap; Turmeric Soap; 100gSodium cocoate, Sodium palm kernelate, Water, Glycerin, Fragrance, Basil leaf, Turmeric extract, Tamarind extract, Tocopherol 등으로 조제된 직육면체의 황색 비누를 지제상자에 소매포장(Net 100g) - 용도:...Decided line: 3401119000Date: 2011-06-23
- Toilet soap;PROPOLIS AND HONEY SOAP;;;AUSTRIA- Sodium palmitate, Sodium cocoate, Glycerin, Propolis extract, @§Honey, Fragrance, Sodium chloride 등으로 조성된 암갈색 주형상의 화장@§용 비누를 투명한 수지필름으로 소포장후 지제박스에 소매포장한 것@§(Net.100g)@§- 용...Decided line: 3401119000Date: 2005-09-21
- Toilet soapSodium palm kernelate, Palm oil, Vegetable glycerin, Lavender @§essential oil, Vitamine E 등으로 제조된 담갈색 직사각 주형상@§의 비누색 직사각 주형상@§의 비누Decided line: 3401119000Date: 2004-11-03
- Soap계면활성제, 미강유( 배아유 포함), Fragrance 등으로 조제된 주형상 비누를 지제 소매포장(내용량: 120g)Decided line: 3401119000Date: 2003-08-07
- Soap for toilet useTriethanolamine,Myristic acid,Stearic acid,Lauricacid ,Sodium hydroxide,Sucrose,Palmitic acid, EDTA,식물추출물,해초추출물,착색제 등을 원료로 제조된 청색 주형상의 화장비누를 소매포장(Net 100 g)Decided line: 3401119000Date: 2003-07-31
- Toilet soap;PROPOLIS & HONEY SOAPSodium palmate, Sodium palm kernelate, Propolis, Fragrance, Glycerin, Palm acid 등으로 조성된 암갈색 주형상의 화장용비누를 투명한 수지필름으로 포장후 지제상자에 소매포장(100g)Decided line: 3401119000Date: 2003-05-28
- Soap; Natural Fairness lightening soap계면활성제, Mushroom Extract, Fragrance 등으로 조제된 분홍색 주형상의 비누를 지제박스에 소매포장(내용량: 75g) 용 도 : 미용비누Decided line: 3401119000Date: 2003-04-21
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- TW其他有機界面活性劑產品及調製品,呈條、塊或壓成其他形狀者,及紙、填料、氈呢及不織布,經以肥皂或清潔劑浸漬、塗佈或被覆者
- TW其他有機界面活性劑產品及調製品,呈條、塊或壓成其他形狀者,及紙、填料、氈呢及不織布,經以肥皂或清潔劑浸漬、塗佈或被覆者
Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · 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
I am a: Forwarder — Changes which blocks are emphasised