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Taiwan → KoreaHS 852349Other recorded optical mediaSelf-clearable

Electrical machinery and equipment and parts thereof › "smart cards" and other media for the recording of sound or of other

Other recorded optical media

HS 852349Taiwan → Korea

Destination duty
0%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 0% (WTO 협정세율(양허세율), same on all 8 lines) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Other recorded optical media

Key points

  • Small-consignment exemption: goods for personal use with a goods value of US$150 or less, or US$200 for US-origin goods under KORUS. Express consignments are split by goods value into list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) and full import declaration (over US$2,000); shipments from the same sender on the same day, or one bill of lading split up, 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.

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: 2026-02-12 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther recorded optical media
  • zh_hant其他已錄製光學媒體
  • zh_hans其他已录制光学媒体

Korea tariff lines

LineDescription
8523491010컴퓨터 소프트웨어를 수록한 것
8523491030비디오 녹화된 것
8523491040음성만을 기록한 것
8523491090기타
8523499010컴퓨터 소프트웨어를 수록한 것
8523499020비디오 녹화된 것
8523499030음성만을 기록한 것
8523499090기타
Taiwan export-side line (reference)
  • 85234900103藉自動資料處理機，提供給使用者處理或與機器互動，可以讀取之二位元方式複製儲存於機器之指令、資料、聲音、影像者
  • 85234900210已錄製聲音及影像之雷射影碟（LD）、影音光碟（VCD）及數位影音光碟（DVD）
  • 85234900292其他已錄製供雷射閱讀系統用碟片
  • 85234900906其他已錄製光學媒體

Top 3 Korea rulings

  • ClariCT.AI(ClariCT.AI DVD 타입 (4.7 GB))(개요) CT 영상 장치(의료영상 촬영 장비)에서 획득된 영상의 잡음제거 처리 및 개선이 가능하게 하며 PACS 워크스테이션으로 전송을 가능하게 하는 컴퓨터 소프트웨어가 설치된 DVD타입의 저장 장치
  • UFLEX LICENS(IN-423-00)ㅇ 물품의 개요 - 반도체IC 테스트장비(UFLEX TESTER) 시스템의 업그레이드를 위한 소프트웨어 CD ㅇ 물품의 형태 및 용도 - 반도체IC 테스트장비를 업그레이드시켜 검사항목을 추가시키기 위한 용도로 사용
  • Simatic step 7 professional V13 ; GERMANYㅇ 개요 - 소프트웨어 패키지로서 ① 소프트웨어를 저장하고 있는 DVD ROM과 ② 소프트웨어 라이선스 인증용 USB 동글* 로 구성 *〔Dongle〕특정 프로그램의 복사나 실행시 인가된 사용자만이 사용할 수 있도록 보안키나 ID를 저장한 장치 - (사용 방법) 소프트웨어를 PC에 설치하고 USB 동글로 라이...

Not your product? Search again

As of: 2026-02-12

3Duty & tax

No preferential agreement with Taiwan — the basic / MFN rate applies.

LineDescription기본세율WTO 협정세율(양허세율)
8523491010컴퓨터 소프트웨어를 수록한 것0%0%
8523491030비디오 녹화된 것0%0%
8523491040음성만을 기록한 것0%0%
8523491090기타0%0%
8523499010컴퓨터 소프트웨어를 수록한 것0%0%
8523499020비디오 녹화된 것0%0%
8523499030음성만을 기록한 것0%0%
8523499090기타0%0%

Destination costs beyond the duty (internal taxes and fees)

about +10% 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 (VAT)10% of (customs value (CIF) + duty).10%부가가치세법 (수입재화의 과세표준)As of: 2026-09부가가치세법 — 국가법령정보센터

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: US$150 self-use small-consignment exemption (US$200 from the US).
  • 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

US$150 self-use small-consignment exemption (US$200 from the US)

The 'goods value' includes tax, inland freight and insurance incurred in the sending country but excludes the international shipping charge to Korea. Once the threshold is passed the exemption is lost and the whole consignment — international freight included — becomes taxable.

· Applies only to goods recognised as being for personal use. Goods for resale, or quantities beyond the self-use allowance, do not qualify.

· Aggregation: consignments from the same sender arriving on the same day, or one B/L split artificially, are combined and taxed together.

Threshold:
150 USD
Legal basis:
관세법 제94조제4호 · 관세법 시행규칙 제45조제2항제1호 · 수입통관 사무처리에 관한 고시(관세청고시 제2024-43호) 제67조·별표11, 제68조
찾기쉬운 생활법령정보(법제처) — 해외직구 관·부가세
Other clearance routes (3)
  • List clearance (express consignments, goods value ≤ US$150; ≤ US$200 from the US)effective rate about 0%duty 0%

    Cleared on the courier's manifest without an import declaration, free of duty and VAT. An individual needs a 개인통관고유부호 (personal clearance code); excluded categories such as medicines and health-functional foods move to the simplified declaration track.

    Applies when:
    Express consignment, self-use, and not on the excluded list
    Limits:
    150 USD/shipment
    관세청 — 특송물품 통관
  • Simplified import declaration (goods value over US$150 up to US$2,000)

    Duty and VAT are charged; only the declaration form is simplified. The rates are the same as on a general declaration.

    Applies when:
    Goods value above the exemption threshold and up to US$2,000
    Limits:
    150 USD/shipment · 2000 USD/shipment
    관세청 — 특송물품 통관
  • Simplified combined rate (traveller, postal and express consignments — 관세법 §81)effective rate about 15%

    A single rate replacing duty and internal taxes together. The commonly quoted bands are 15% for ordinary goods, 19% for fur clothing and fur articles, 18% for leather and textile articles and 21% for ginseng; for jewellery, watches and bags the excess over a threshold amount is taxed at 45%. Check the schedule to the Enforcement Decree for the exact bands. Alcohol and tobacco are excluded and keep their own taxes.

    Applies when:
    Traveller accompanied baggage, postal items, and courier or separately-shipped consignments
    찾기쉬운 생활법령정보(법제처) — 통관절차 알아보기 · 세금납부

Information, not advice. The tax actually charged is fixed by customs on the accepted declaration, at the rates and customs value applying that day. 개별소비세 (individual consumption tax) and 주세 (liquor tax) fall only on goods listed in their statutes; an HS6 code cannot settle whether an item is on those lists. Verify with Korea Customs (125) or a licensed 관세사.

As of: 2026-09-09

  • · 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.
  • · The simplified tariff rate is a combined customs-duty-and-internal-tax rate available for travellers' and crew members' accompanied goods, postal items, and consigned or separately shipped personal effects (Customs Act article 81). The goods covered and the bands themselves sit in article 96 of the Enforcement Decree and its Annex 2. It does not apply to duty-free or duty-reduced goods, raw materials for export production, goods charged a specific duty, goods the Commissioner designates (commercial quantities, high-value articles), or where the importer asks for it not to be applied.
  • · 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
0%
Customs value
—
Duty
—
Value-added tax (VAT)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-02-12

4Requirements

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

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 is self-certified, the Korea–China FTA uses authority-issued certificates, and RCEP follows the method the agreement sets. A preference can also be claimed after release: the retroactive application must be filed within one year of the date the import declaration was accepted (FTA Special Customs Act art. 9(1)), or within 45 days of the triggering event in exceptional cases such as an amended declaration following a change of classification (Enforcement Decree art. 5(3)).

    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

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. 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.
  3. 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.
  4. 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.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. 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.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. 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.
  2. Choosing the trackExpress consignments are handled by goods value as list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) or full import declaration (over US$2,000). Medicines, herbal medicine ingredients, quarantine-listed agricultural, forestry, livestock and fishery products, health functional foods, goods suspected of infringing intellectual property, foodstuffs, alcohol and tobacco, some cosmetics and radio equipment under the Radio Waves Act are excluded from list clearance regardless of value.
  3. Exemption testGoods for personal use with a goods value of US$150 or less (US$200 for US-origin goods) are free of duty and VAT. Shipments from the same sender on the same day, or a single transport document split up, are assessed together. Health functional foods and medicines have separate personal-use quantity limits — for example six bottles of a health functional food, and six bottles of a medicine or a three-month course under the dosage instructions.
  4. 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.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800 for the total value of goods acquired abroad. Separately, alcohol up to 2 litres and US$400, 200 cigarettes, 100 ml of perfume and 20 ml of e-cigarette nicotine liquid are free of duty; travellers under 19 get no alcohol or tobacco allowance. The basis is Customs Act Enforcement Rules art. 48.
  3. Voluntary declarationVoluntarily declaring goods above the allowance reduces the duty by 30% (subject to a cap). Failing to declare and being caught attracts a penalty of 40% of the tax due, or 60% for a second or later occasion within two years.
  4. 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
  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

Self-clearable

Score: 0.17

A signal derived from public data, not advice.

Why this reading

Components

Import requirements0.00No customs-verified requirement (UNI-PASS requirement list). unipass.customs.go.kr
Classification ambiguity0.54KR rulings: 8, spread over 3 subheadings unipass.customs.go.krUS CROSS: 8 rulings, 38% of them decided on more than one line · 9 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regimeNo dataThe KR regulatory-regime table has no row matching this HS6, so the component was not computed (its weight is redistributed). code/rules/regime_table.json
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 8United States 8Taiwan 2China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Korea rulings (destination)

Showing the 8 most recent

  • 관세평가분류원ClariCT.AI(ClariCT.AI DVD 타입 (4.7 GB))(개요) CT 영상 장치(의료영상 촬영 장비)에서 획득된 영상의 잡음제거 처리 및 개선이 가능하게 하며 PACS 워크스테이션으로 전송을 가능하게 하는 컴퓨터 소프트웨어가 설치된 DVD타입의 저장 장치Decided line: 8523491011Date: 2019-08-23Reference: CLIP-0072019003559
  • 관세평가분류원UFLEX LICENS(IN-423-00)ㅇ 물품의 개요 - 반도체IC 테스트장비(UFLEX TESTER) 시스템의 업그레이드를 위한 소프트웨어 CD ㅇ 물품의 형태 및 용도 - 반도체IC 테스트장비를 업그레이드시켜 검사항목을 추가시키기 위한 용도로 사용Decided line: 8523491019Date: 2018-02-02Reference: CLIP-0072018000695
  • 관세평가분류원Simatic step 7 professional V13 ; GERMANYㅇ 개요 - 소프트웨어 패키지로서 ① 소프트웨어를 저장하고 있는 DVD ROM과 ② 소프트웨어 라이선스 인증용 USB 동글* 로 구성 *〔Dongle〕특정 프로그램의 복사나 실행시 인가된 사용자만이 사용할 수 있도록 보안키나 ID를 저장한 장치 - (사용 방법) 소프트웨어를 PC에 설치하고 USB 동글로 라이...Decided line: 8523491011Date: 2017-10-24Reference: CLIP-0072017005270
  • 관세평가분류원CD ;;;;1) 물품개요 - 피아노 연주곡이 저장된 CD 2) 기능 및 용도 - 발레 수업에 사용하기 위해 제작된 앨범으로 CD 플레이어나 컴퓨터로 재생하여 청취Decided line: 8523491020Date: 2015-11-18Reference: CLIP-0072015005954
  • 관세평가분류원Other optical media ; OPERTING DEVICE ;- 보일러관리에 요구되는 기능을 집약해서 소프트웨어만으로 보일러를 제어, 관리 할수 있도록 만든 보일러 전용 소프트웨어 프로그램이 기록된 컴팩트 디스크(CD) - 모니터링 기능, 보고서 자동 작성 기능,기기 이상 관리 기능,스케쥴 설정기능, 대수 제어 설정 기능을 관리하고 다관시스템(여러개의 보일러를 설치하는...Decided line: 8523491011Date: 2015-04-21Reference: CLIP-0072015001835
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  • 관세평가분류원문자메시지 소프트웨어패키지; HSI-SMS; 400 USER용; KOREAο 물품개요 - 소프트웨어 패키지가 저장된 지름 12cm의 CD(Compact Disc). ο 작동원리 - 상용 서버컴퓨터에 탑재되어 구동되며, 사무용 교환기·통신사 SMS서버· MES서버와 연동되어 서비스를 제공함. ο 주요 기능 및 용도 - 공장 라인내 지정단말기(갤럭시플레이어)간의 문자메시지 수발신 - ...Decided line: 8523491011Date: 2014-02-19Reference: CLIP-0072014000829
  • 관세평가분류원ㅇ 품명 : 치과용 CAD-CAM 밀링장치 소프트웨어ㅇ 물품 개요 - 치과용 CAD-CAM* 밀링장치의 업그레이드를 위한 소프트웨어 CD로 PC(운영환경 Windows 7 Professionanl)에 설치하여 사용 * CAD-CAM : 컴퓨터를 이용하여 임플란트 등 보철물을 구강구조에 최적화된 상태로 디자인하여 정밀한 보철물을 제작하는 것Decided line: 8523491011Date: 2013-07-10Reference: CLIP-0072013003160
  • 관세평가분류원Golf equipment(golf simulator) ; X-golf softwareㅇ 소프트웨어가 수록된 DVD 9매로 구성 ㅇ 3D골프코스에서 라운딩을 즐길 수 있는 X-golf프로그램과 골프 스윙을 전문적으로 분석하고 교정할 수 있는 레슨 프로그램 X-birdie 수록Decided line: 8523491011Date: 2012-07-20Reference: CLIP-0072012003258

Taiwan rulings (origin)

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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 · Korea Customs Service: express consignment clearance (list / simplified / full declaration thresholds) · Korea Customs Service: traveller baggage clearance (allowances, voluntary-declaration reduction, penalties) · Korea Customs Service: 2025 FTA frequently asked cases (deadline for retroactive preference claims) · Korea Ministry of Government Legislation (easylaw): overseas direct purchase — medicines and health functional foods · Korea Law Information Centre: Customs Act article 81, Enforcement Decree article 96 and Annex 2 (simplified tariff rates) · 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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