전기기기와 그 부분품, 녹음기ㆍ음성 재생기ㆍ텔레비전의 영상과 음성의 기록기ㆍ재생기와 이들의 부분품ㆍ부속품(ko) › Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus
Other electro-thermic appliances
HS 851679Taiwan → Korea
1Overview
- Destination duty: 16% (WTO 협정세율(양허세율), 8516791000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
- VAT (부가가치세): 10%
- This code covers: Other electro-thermic appliances
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
- ko기타
- enOther electro-thermic appliances
- zh_hant其他電熱器具
- zh_hans其他电热器具
Korea tariff lines
| Line | Description |
|---|---|
| 8516791000 | 전기보온밥통 |
| 8516799000 | 기타 |
Taiwan export-side line (reference)
- 85167900007其他電熱器具
Top 3 Korea rulings
- bite away® two(개요) 벌레 물림 후 물린 부위(피부)에 국소적으로 열을 가하여 일시적으로 가려움증을 완화시키는 기기 접촉시간버튼(3초 혹은 5초)을 누르면 피부에 접촉하는 세라믹 표면이 약 51°C의 온도까지 가열됨 AAA배터리 2개로 구동되며, 3V의 전압으로 작동 LED 등 : LED 표시등 버튼 1: 3초 버튼 버튼...
- bite away®(개요) 벌레 물림 후 물린 부위(피부)에 국소적으로 열을 가하여 일시적으로 가려움증을 완화시키는 기기 접촉시간버튼(3초 혹은 5초)을 누르면 피부에 접촉하는 세라믹 표면이 약 51°C의 온도까지 가열됨 AA배터리 2개로 구동되며, 3V의 전압으로 작동 우측버튼 : 5초버튼 LED 표시등 : 온도가 51℃로 ...
- HAND WARMER PORTABLE CHARGER; WM500T- 휴대성과 그립감을 고려한 둥근 막대 형상의 손난로 겸 충전기로 전기케이블과 함께 지제상자에 소매 포장되어 제시됨(본체 사이즈 : 112×29.5×29㎜, 119g) - 주요 기능 ․ 내장된 리튬 이온 배터리(용량 5,000mAh)를 이용하여, ① (손난로) 내부 발열체에서 열을 생성하여 손을 따뜻하게 해주...
As of: 2026-02-12
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | 기본세율 | WTO 협정세율(양허세율) |
|---|---|---|---|
| 8516791000 | 전기보온밥통 | 8% | 16% |
| 8516799000 | 기타 | 8% | 16% |
- · 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
- 16%
- 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
- 8516791000수입식품안전관리 특별법
- Agency:
- 식품의약품안전처
- Document:
- 수입식품등 수입신고확인증
- 8516791000전기용품 및 생활용품 안전관리법
- Agency:
- 기술표준원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516791000전기용품 및 생활용품 안전관리법
- Agency:
- 한국기계전기전자시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516791000전기용품 및 생활용품 안전관리법
- Agency:
- 한국산업기술시험원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516791000전기용품 및 생활용품 안전관리법
- Agency:
- 한국제품안전협회
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516791000전기용품 및 생활용품 안전관리법
- Agency:
- 한국화학융합시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516791000전파법
- Agency:
- 국립전파연구원
- Document:
- 방송통신기기인증확인서
- 8516799000수입식품안전관리 특별법
- Agency:
- 식품의약품안전처
- Document:
- 수입식품등 수입신고확인증
- 8516799000전기용품 및 생활용품 안전관리법
- Agency:
- 기술표준원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516799000전기용품 및 생활용품 안전관리법
- Agency:
- 한국기계전기전자시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516799000전기용품 및 생활용품 안전관리법
- Agency:
- 한국산업기술시험원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516799000전기용품 및 생활용품 안전관리법
- Agency:
- 한국제품안전협회
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516799000전기용품 및 생활용품 안전관리법
- Agency:
- 한국화학융합시험연구원
- Document:
- 전기용품 및 생활용품 요건확인서
- 8516799000전파법
- Agency:
- 국립전파연구원
- Document:
- 방송통신기기인증확인서
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: 0.82
A signal derived from public data, not advice.
Why this reading
- regime[KATS] Household electrical appliances need KC safety certification (factory audit + product test, with periodic audits) or safety confirmation; customs blocks entry without it and testing is per model.kats.go.kr2026-09-07
- requirement3 destination import requirement(s) found: 전기용품 및 생활용품 안전관리법, 전파법, 수입식품안전관리 특별법unipass.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 | 1.00 | 전기용품 및 생활용품 안전관리법 unipass.customs.go.kr전파법 unipass.customs.go.kr수입식품안전관리 특별법 unipass.customs.go.kr |
|---|---|---|
| Classification ambiguity | 0.54 | KR 결정례 28건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 194건 중 복수 세번 결정 비율 18% · 같은 사건에서 함께 검토된 다른 HS6 57개 rulings.cbp.gov |
| Regulatory regime | 0.78 | 전기용품 및 생활용품 안전관리법 — KC 안전인증/안전확인 kats.go.kr |
As of: 2026-09-07
8Cases
- bite away® two(개요) 벌레 물림 후 물린 부위(피부)에 국소적으로 열을 가하여 일시적으로 가려움증을 완화시키는 기기 접촉시간버튼(3초 혹은 5초)을 누르면 피부에 접촉하는 세라믹 표면이 약 51°C의 온도까지 가열됨 AAA배터리 2개로 구동되며, 3V의 전압으로 작동 LED 등 : LED 표시등 버튼 1: 3초 버튼 버튼...Decided line: 8516799000Date: 2026-01-08
- bite away®(개요) 벌레 물림 후 물린 부위(피부)에 국소적으로 열을 가하여 일시적으로 가려움증을 완화시키는 기기 접촉시간버튼(3초 혹은 5초)을 누르면 피부에 접촉하는 세라믹 표면이 약 51°C의 온도까지 가열됨 AA배터리 2개로 구동되며, 3V의 전압으로 작동 우측버튼 : 5초버튼 LED 표시등 : 온도가 51℃로 ...Decided line: 8516799000Date: 2026-01-08
- HAND WARMER PORTABLE CHARGER; WM500T- 휴대성과 그립감을 고려한 둥근 막대 형상의 손난로 겸 충전기로 전기케이블과 함께 지제상자에 소매 포장되어 제시됨(본체 사이즈 : 112×29.5×29㎜, 119g) - 주요 기능 ․ 내장된 리튬 이온 배터리(용량 5,000mAh)를 이용하여, ① (손난로) 내부 발열체에서 열을 생성하여 손을 따뜻하게 해주...Decided line: 8516799000Date: 2025-01-22
- 후드믹서(기타 액체가열기기 겸용) ; BLENTEA FIT_JR-BT6002WH- 모터가 내장된 본체 1개, 티(tea)망과 가열부(heating plate)가 부착된 티 메이커 용기 1개, 날(blade)와 가열부가 장착된 블랜더 용기 1개 외 청소용 브러쉬 1개, 전원연결용 케이블 1개가 종이상자에 소매 포장됨 · 제시된 본체 1개로 블랜더 용기와 티 메이커 용기를 호환하여 작동할 ...Decided line: 8516799000Date: 2022-07-15
- DROP-IN WARMER; BKPWㅇ 물품개요 - 세라믹 상판 위에 주철제 등의 팬, 냄비 등을 놓고 유도가열 방식으로 음식물 온도를 일정하게 유지하는 물품 - 전원 : 220V (최대소비전력 400W) - 규격 : 296㎜×376㎜×80㎜, 4㎏, 1구 - 용도 : 음식물 보온(Only Warming) - 작동 온도 : 35℃∼90℃Decided line: 8516799000Date: 2021-05-11
- ASS'Y BLOWER;IS-27D-COIL HEATER(Runda) ; 7103-V183-04ㅇ 전자비데에 설치되어 세정기능 작동 후 온풍 건조를 시켜주기 위한 물품 ㅇ 주요 구성요소 - 팬모터 : 송풍기능을 하는 물품(DC 12V) - 마이카히터 : 저항과 절연체로 등으로 구성된 발열부 - 스탭핑모터 : 블로워 노즐을 앞뒤로 일정거리 움직여주는 물품(DC 12V) - 바이메탈 : 일정온도 이상이 되...Decided line: 8516799000Date: 2019-07-03
- MASSAGE BELT, HL-300ㅇ 물품개요 - 본체와 온도조절기로 구성된 물품으로 전원이 공급되면 내부 열선에 의해 본체에 부착된 육각형의 세라믹스톤에서 열이 발생 - 본체의 외부 일면에는 고주파원단에 세라믹 스톤이 고르게 부착되어 있고, 다른면에는 접속단자가 있으며, 내부에는 피복된 열선과 부직포 등이 있음. (1300mm(가로)*260...Decided line: 8516799000Date: 2018-11-14
- 라디언스 클리닉(Clinic)ㅇ 물품개요 - 내부에는 테프론 재질로 피복된 수호원적외선 열선*과 전선을 배치하고 접속단자를 갖춘뒤 외부 전체로 네오플랜 원단을 재단, 가장자리 봉제한 물품으로 전원이 공급되면 내부의 수호원적외선 열선에 의해 원적외선을 방출하여 발열이 일어남. - 목과 어깨, 복무와 허리, 무릎에 착용하여 사용할 수 있는 ...Decided line: 8516799000Date: 2018-07-19
- Cordless Jug Kettle CJK-15 series ; CJK-15BKKR○ 본건 물품은 전열방식으로 물을 끓이는 전기식 주전자임(전기가 공급되면 본건 물품 바닥면의 히터가 발열되어 물을 가열함) ○ 본건 물품 사양 - 정격전압 : 220V, 소비전력 : 2000W - 제품무게 : 1.2kg, 용량 : 1.5ℓ (신청물품)Decided line: 8516799000Date: 2018-05-03
- Parts of Soup Maker - Jar Ass'y And Accessories ; RB-853○ 본건 물품은 유리제의 용기로서, 유리제의 용기 바닥면에는 분쇄용칼날, 전열용저항체, 온도센서, 바이메탈 및 커넥터 등이 조립되어 있고, 뚜껑(용기 뚜껑, 투입구 뚜겅)을 포함함 - 본건 물품을 이용하여 해독주스, 수프, 죽 등을 가열조리할 수 있음 - 본건 물품이 장착되는 제품의 품명은 '고속해독쥬스기'로...Decided line: 8516799000Date: 2018-03-02
- MS281 ; China○ 본건 물품은 스위치, 과충전 전류 보호 및 과방전 전류 감지 등을 하는 IC, MCU, Micro 5pin 단자, USB 단자 등이 실장되어 있는 PCB에 발열 기능을 하는 발열필름이 부착되어 있는 물품임 * 본건 물품 수입 후 배터리셀 및 케이스(하우징)만 조립하면 완제품이 됨 ○ 본건 물품 주요 구성요...Decided line: 8516799000Date: 2017-11-03
- Other electro-thermic appliances ; 황토발구들 ; Foothealer-01ㅇ 물품개요 · 주로 가정이나 사무실 바닥에 놓고 물품 상단에 발을 올려 사용하는 전기찜질기(족온기). 히트파이프 방식에 의한 증기열 전달로 구들장과 동일한 미니온돌을 구현하여 발을 따듯하게 해 체온을 높이며 근육이완 효과와 통증완화 등 안정감을 느끼게 함(타 신체부위 사용 가능) · 규격 : L 380mm ...Decided line: 8516799000Date: 2017-07-04
- 전기보온포트(thermal pot) hwp-250mf ; pr. chnaㅇ 물품개요 - 2.5L의 물을 넣을수 있는 스테인레스재질의 포트 아래쪽에 위치한 전열판으로 물을 100℃까지 가열한 다음 미리 설정해 놓은 일정온도(98℃,85℃,65℃ 3가지온도)로 계속 보온하며 필요시 설정온도에 맞는 용도로 물을 사용하는 제품 ( 신청물품 )Decided line: 8516799000Date: 2016-08-29
- SHOULDER HOT FOMENTATION DEVICE(HK-400)ㅇ 외부 일면에 육각형의 세라믹 성형품*(약 2.5cm)이 일정하게 부착되어 있고, 내부에는 피복된 열선 및 차폐 부직포 등을 배치후 웨빙(weaving)으로 가장자리를 봉제한 접속단자를 갖춘 본체 및 전원 케이블과 일체형인 온도조절기로 구성된 물품으로 전원이 공급되면 내부 열선에 의해 세라믹에서 발열이 일어...Decided line: 8516799000Date: 2016-08-05
- ① WAIST HOT FOMENTATION DEVICE; HK-300 ② SHOULDER HOT FOMENTATION DEVICE(HK-400)ㅇ 개요 - 본체와 온도조절기(전원케이블과 일체)로 구성된 물품으로 전원이 공급되면 내부 열선에 의해 본체에 부착된 세라믹에서 열이 발생 - 본체의 외부 일면에는 육각형의 세라믹 성형품(약 2.5cm)이 고르게 부착되어 있으며, 본체 내부에는 피복된 열선과 차폐 부직포 등이 장착되어 있음 ㅇ 물품 형태 - 물...Decided line: 8516799000Date: 2016-08-05
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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
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