완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories there

Festive, carnival or other entertainment articles (other than those of subheading 9505.10)

HS 950590Taiwan → Korea

Destination duty

13%

WTO 협정세율(양허세율)

VAT (부가가치세)

10%

Clearance difficulty

Take care

1Overview

Destination duty: 13% (WTO 협정세율(양허세율), 9505900000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
VAT (부가가치세): 10%
This code covers: Festive, carnival or other entertainment articles (other than those of subheading 9505.10)

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

enFestive, carnival or other entertainment articles (other than those of subheading 9505.10)
zh_hant慶典、狂歡節或其他遊藝用者（第９５０５．１０目所列者除外）
zh_hans庆典、狂欢节或其他游艺用者（第９５０５．１０目所列者除外）

Korea tariff lines

Line	Description
9505900000	기타

Taiwan export-side line (reference)

95059000003慶典、狂歡節或其他遊藝用者（第９５０５．１０目所列者除外）

Top 3 Korea rulings

고리형 형광봉; 1P-GLOW STICK(A9-1401(91401))- 제품을 구부린 뒤 흔들어주면 봉 안의 화공약품이 작용하여 발광하는 막대형상의 형광봉(길이 : 약 10cm) - 용도 : 축제나 콘서트장에서 분위기를 돋우기 위한 도구
AMAZING MAGIC TRICKS마술에 사용되는 도구(플라스틱지팡이, 카드, 섬유제 줄, 스폰지 볼 등)와 마술을 할 수 있는 방법을 설명하는 서적으로 구성되어 지제 박스에 포장된 물품(사용연령 : 8세이상)
ㅇ 품명 : 해피 트리 - 모델 : TKDE_401ㅇ 물품개요 - 신청물품은 미조립상태로 제시되며 가위나 풀없이 홈에 끼워 간편히 조립하고 분해할 수 있는 DIY 장식용 나무로서 주재료인 강화골판지 8장이 나뭇가지 역할을 하며 설명서대로 홈에 끼워 나무로 완성 ㅇ 구성 및 형태 - 크기 : 670×670×900mm - 무게 : 2kg - 소재 : 이중강화골판...

Not your product? Search again

As of: 2026-02-12

3Duty & tax

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

Line	Description	기본세율	WTO 협정세율(양허세율)
9505900000	기타	8%	13%

· 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

Goods valueFreight & insurance (optional)

Duty rate used: 13%
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

9505900000생활화학제품 및 살생물제의 안전관리에 관한 법률
Agency:
한국환경산업기술원
Document:
안전기준 적합확인 신고증명서

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

Take care

Score: 0.48

A signal derived from public data, not advice.

Why this reading

requirement1 destination import requirement(s) found: 생활화학제품 및 살생물제의 안전관리에 관한 법률unipass.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	0.52	생활화학제품 및 살생물제의 안전관리에 관한 법률 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 1/1건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity	0.49	KR 결정례 6건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 3808건 중 복수 세번 결정 비율 22% · 같은 사건에서 함께 검토된 다른 HS6 221개 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

Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

고리형 형광봉; 1P-GLOW STICK(A9-1401(91401))- 제품을 구부린 뒤 흔들어주면 봉 안의 화공약품이 작용하여 발광하는 막대형상의 형광봉(길이 : 약 10cm) - 용도 : 축제나 콘서트장에서 분위기를 돋우기 위한 도구Decided line: 9505900000Date: 2021-01-13
AMAZING MAGIC TRICKS마술에 사용되는 도구(플라스틱지팡이, 카드, 섬유제 줄, 스폰지 볼 등)와 마술을 할 수 있는 방법을 설명하는 서적으로 구성되어 지제 박스에 포장된 물품(사용연령 : 8세이상)Decided line: 9505900000Date: 2016-05-04
ㅇ 품명 : 해피 트리 - 모델 : TKDE_401ㅇ 물품개요 - 신청물품은 미조립상태로 제시되며 가위나 풀없이 홈에 끼워 간편히 조립하고 분해할 수 있는 DIY 장식용 나무로서 주재료인 강화골판지 8장이 나뭇가지 역할을 하며 설명서대로 홈에 끼워 나무로 완성 ㅇ 구성 및 형태 - 크기 : 670×670×900mm - 무게 : 2kg - 소재 : 이중강화골판...Decided line: 9505900000Date: 2013-05-10
OTHER ENTERTAINMENT ARTICLES;ARTIFICIAL SNOW;SNOBIZ ClOSE UP GROUND FLAKES,100290;;;U.S.Aㅇ 구성 및 형태@§ - 전분을 팽윤가공한(기타 변성전분) 설(눈)모양의 가벼운 백색 플레이크@§상@§ㅇ 용도@§ - 영화촬영용 인조설Decided line: 9505900000Date: 2006-02-15
OTHER ENTERTAINMENT ARTICLES;ARTIFICIAL SNOW;SNOBIZ REGULAR FLAKE ,100270;;;U.S.Aㅇ 구성 및 형태@§ - 전분을 팽윤가공한(기타 변성전분) 설(눈)모양의 가벼운 백색 플레이크@§상@§ㅇ 용도@§ - 영화촬영용 인조설Decided line: 9505900000Date: 2006-02-15
Paper Grafts for F estival우산살은 대나무로 만들어졌고 살을 입힌 카바는 지제로서 우산의 표면에 일부 그림이 그려져 있고 종이는 약간의 니스칠이 되어 있음Decided line: 9505909000Date: 1993-07-16

Show rulings from other countries (16)

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