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United States → ChinaHS 190590Other articles of heading 19.05Broker recommended

Preparations of cereals, flour, starch or milk; pastrycooks' products › Bread, pastry, cakes, biscuits and other bakers' wares

Other articles of heading 19.05

HS 190590United States → China

Destination duty
10%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 10% (MFN, 19059000) — No preferential agreement with United States — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other articles of heading 19.05
  • 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

  • No export duty and no export VAT refund, because the United States has no VAT.
  • EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
  • Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
  • Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
  • Export records are generally kept for five years from the date of export under 15 CFR 30.10.

As of: 2026-01-01 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther articles of heading 19.05
  • zh_hant其他第１９０５節所屬之貨品
  • zh_hans其他第１９０５节所属之货品

China tariff lines

LineDescription
19059000-其他
United States export-side line (reference)
  • 1905.90.10Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery
  • 1905.90.10.41Pastries, cakes and similar sweet baked products; puddings
  • 1905.90.10.49Other
  • 1905.90.10.50Pastries, cakes and similar sweet baked products; puddings
  • 1905.90.10.70Bread
  • 1905.90.10.75Certified organic
  • 1905.90.10.85Other
  • 1905.90.90Other
  • 1905.90.90.30Corn chips and similar crisp savory snack foods
  • 1905.90.90.60Pizza and quiche
  • 1905.90.90.90Other

Not your product? Search again

As of: 2026-01-01

3Duty & tax

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

LineDescriptionMFNGeneralProvisional
19059000-其他10%80%—

Destination costs beyond the duty (internal taxes and fees)

about +14.3% 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 (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

  • 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
10%
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.

  • GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法

    Overseas food producers must be registered with GACC through CIFER (no registration, no clearance), plus importer filing, Chinese labelling, CIQ inspection and category health certificates. The 18 high-risk categories (meat, aquatic, dairy...) can only be registered on a recommendation from the exporting country authority, which takes months to years.

    Agency:
    GACC
    customs.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

United States export documents

  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipment

    Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the shipment

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Contract of carriage; the ocean bill of lading is also the document of title.

    Official page
  • Electronic Export Information (EEI) and ITN
    Issued by:
    Exporter or authorised agent, filed in AESDirect within ACE
    When:
    Before lading, on the deadline for the mode of transport

    Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.

    Official page
  • Shipper's Letter of Instruction (SLI)
    Issued by:
    Exporter
    When:
    When a forwarder files on the exporter's behalf

    Authorises the forwarder as agent and carries the data needed for the AES filing.

    Official page
  • Export licence
    Issued by:
    Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
    When:
    Before export, when the ECCN or USML category and destination require it

    Licence exceptions may be available; the licence or exception is cited in the AES filing.

    Official page
  • Certification of origin for a free trade agreement
    Issued by:
    Exporter or producer
    When:
    Provided to the buyer for its import claim

    KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.

    Official page
  • Certificate of Free Sale or FDA export certificate
    Issued by:
    U.S. Food and Drug Administration or a state authority
    When:
    When the importing country's authority asks for it

    Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.

    Official page
  • Power of attorney to the forwarder
    Issued by:
    Exporter
    When:
    Before the forwarder acts

    Needed for the forwarder to file EEI and act before CBP as authorised agent.

    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 United States export-side steps
  1. Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
  2. Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
  3. File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
  4. Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
  5. Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
  6. RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Broker recommended

Score: 0.84

A signal derived from public data, not advice.

Why this reading

  • regime[GACC] GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法Overseas food producers must be registered with GACC through CIFER (no registration, no clearance), plus importer filing, Chinese labelling, CIQ inspection and category health certificates. The 18 high-risk categories (meat, aquatic, dairy...) can only be registered on a recommendation from the exporting country authority, which takes months to years.customs.gov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

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 ambiguity0.63US CROSS: 305 rulings, 26% of them decided on more than one line · 43 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 regime0.93GACC 令248 境外生产企业注册(CIFER) + 令249 进口食品安全管理办法 customs.gov.cn
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

Rulings held:Korea 305United States 305Taiwan 12China —

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.

United States rulings (origin)

Showing the 10 most recent of 305 held

Show 5 more
Show rulings from other countries (20)
  • KR관세평가분류원Other bakers' wares; Black crisps ghost pepper original flavourㅇ 건조 감자플레이크 60%, 팜올레인유 27%, 타피오카 전분 3%, 글루탐산나트륨 2%, 합성향료 1.8%, 코코아 분말 1.6%, 설탕, 소금, 과일 및 채소(당근, 히비스커스) 농축액, 유화제(지방산 모노 및 디글리세라이드, 대두 레시틴), 간장 분말, 말토덱스트린, 향신료(고추 추출물, 고춧가루)를 ...Decided line: 1905901090Date: 2026-06-30Reference: CLIP-0072026002818
  • KR관세평가분류원Other biscuits; CARM.ONION HUMM.&PITA CHIPS- 밀가루, 올리브유, 해바라기유, 식염 등을 혼합하여 구운 사각형의 비스킷(Pita, 30g)과 이집트콩, 양파, 참깨페이스트, 해바라기씨유, 정제수, 소금 등을 혼합하여 조제한 페이스트(Hummus, 100g)를 각각 플라스틱 용기에 담은 후 두 플라스틱 용기를 위·아래로 결합시켜 소매포장한 것(내용량 :...Decided line: 1905901040Date: 2026-06-23Reference: CLIP-0072026002679
  • KR관세평가분류원Other biscuits; Tzatziki with Pita Chipsㅇ 밀가루, 올리브 오일, 식염 등을 혼합하여 구운 사각형의 비스킷(30g)과 스트레인드 요거트(살균 우유, 버터, 우유단백, 요거트 컬처), 오이, 해바라기씨유 등을 혼합하여 조제한 페이스트(차지키, 100g)을 각각 플라스틱 용기에 담아 밀봉한 후 두 플라스틱 용기를 위·아래로 결합시켜 소매 포장한 것(내...Decided line: 1905901040Date: 2026-06-19Reference: CLIP-0072026002661
  • KR관세평가분류원Other biscuits; ORIGIN.HUMUS WITH PITA CHIPS밀가루, 올리브유, 해바라기씨유, 천일염 등을 혼합하여 구운 사각형의 비스킷 조각(30g)과 병아리콩, 참깨페이스트, 해바라기씨유, 정제수, 천일염 등을 혼합하여 조제한 페이스트(후무스, 100g)을 각각 플라스틱 용기에 담아 밀봉한 후 두 플라스틱 용기를 위·아래로 결합시켜 소매 포장한 것(내용량 : 130...Decided line: 1905901040Date: 2026-06-19Reference: CLIP-0072026002660
  • KR관세평가분류원Bakers' wares of rice; Glutinous Rice Crosp Cake; 12∼13g; CN;찹쌀 68%에 옥수수 전분, 소금을 혼합하여 판 형상으로 성형 후 유탕처리한 것을 소매포장한 것 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 1905901050Date: 2026-04-06Reference: CLIP-0072026001413
  • KR관세평가분류원Bakers' wares of rice; Frying Pan찹쌀(약 75%), 옥수수 전분, 소금을 혼합하여 판 형상으로 성형한 후 유탕처리한 후 구워낸 것 - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 1905901050Date: 2026-03-30Reference: CLIP-0072026001377
  • KR관세평가분류원Bakers' wares of rice; 달달룽지찹쌀(67.9%), 전분을 혼합하여 사각 판상으로 성형하고 유탕처리, 조미(설탕, 소금) 후 구운 것을 소매포장한 것(내용량 192g) - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901050Date: 2026-01-19Reference: CLIP-0072026000269
  • KR관세평가분류원Bakers' wares; OIT 500 SWEET- 옥수수 그릿츠 주성분(65%)에 맥아당, 팜유 등을 혼합하여 압출 성형한 후 유탕처리 및 소고기맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005414
  • KR관세평가분류원Bakers' wares; OIT 500 CRISPY- 밀가루 주성분(43.1%)에 옥수수 전분, 카사바 전분, 찹쌀 분말, 쌀가루, 설탕, 팜유 등으로 혼합·반죽하여 압출성형 및 유탕처리한 후 옥수수맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 ...Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005416
  • KR관세평가분류원Bakers' wares; OIT 500 SPICY- 밀가루 주성분(33.2%)에 쌀가루, 옥수수 가루, 옥수수 전분, 감자 전분, 설탕, 팜유 등으로 혼합·반죽하여 압출성형 및 유탕처리한 후 매운맛 복합조미분말로 조미한 것을 수지제 봉지에 소매포장한 것(내용량 : 35g) - 용도 : 식용(식품유형 : 과자) ※ 품목분류는 수출입신고 당시의 물품 상태에 따...Decided line: 1905901090Date: 2025-12-15Reference: CLIP-0072025005411
  • KR관세평가분류원Bakers' ware; PEANUTS WITH COCONUTo 밀가루, 설탕, 코코넛주스, 소금 등으로 조제된 반죽으로 땅콩(55%)을 완전히 도포하여 코코넛 오일에 튀긴 황색계의 불규칙한 타원형상의 과자를 수지제 봉지에 소매포장한 것(내용량: 60∼200g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901090Date: 2025-12-02Reference: CLIP-0072025005234
  • KR관세평가분류원Crackers; BLACK TRUFFLE JAMON SODA CRACKER밀가루 66.87%, 팜유, 블랙트러플햄 혼합 조미료(설탕, 표고버섯 분말, 효모추출물, 마늘, 햄분말, 소금, 블랙트러플분말 등) 3% 등을 혼합, 성형하여 구운 직사각형 형상의 크래커를 소매포장한 것[내용량 294g(21g x 14)] - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될...Decided line: 1905901040Date: 2025-11-13Reference: CLIP-0072025004980
  • KR관세평가분류원Bakers'wares of rice; LIAO HUA(ORIGINAL FLAVOR)찹쌀 가루(47%) 주성분에 토란분말 5%, 설탕 9% 로 혼합된 반죽을 막대 형상으로 성형하여 유탕처리한 후, 당액을 코팅한 쌀과자 - 용도 : 쌀과자 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1905901050Date: 2025-11-05Reference: CLIP-0072025004839
  • KR관세평가분류원Baker's ware; FairPrice Garlic Flavoured Cashews Nutsㅇ 캐슈넛(56%)을 밀가루(17.5%), 설탕(7.3%), 옥수수 전분(6.5%) 등으로 조제된 반죽으로 완전히 도포하여 식물유에 튀기고 구운 후 소금, 마늘시즈닝 등으로 조미한 황색계의 불규칙한 타원형상의 과자를 수지제 봉지에 소매포장한 것(내용량: 100g) - 용도 : 식용 ※ 품목분류는 수출입신고 당...Decided line: 1905901090Date: 2025-11-04Reference: CLIP-0072025004821
  • KR관세평가분류원Bakers' wares of rice; NISHOKU MONAKAㅇ 찹쌀 가루 등을 반죽, 성형하여 얇게 구운 2장의 쌀과자 껍질 내부에 ① 팥, 설탕 등으로 조제된 갈색계 페이스트로 속을 채운 직사각형 판상의 베이커리 제품과, ② 강낭콩, 설탕 등으로 조제된 미황색계 페이스트로 속을 채운 원판 형상의 베이커리 제품을 개별 포장한 후 좌우로 분리된 플라스틱제 트레이에 올려...Decided line: 1905901050Date: 2025-08-28Reference: CLIP-0072025003792
  • TW米菓Cheese IN OKAKIDecided line: 19059050004Date: 2021Reference: 110AA0064
  • TW其他第１９０５節所屬之貨品CHOCOLATE MACARON: round shape made of 2 shells with filling betweenDecided line: 19059090006Date: 2018Reference: 107AA0431
  • TW其他第１９０５節所屬之貨品Scrambled Egg & Smoked Ham Lattice Pastry 205110580Decided line: 19059090006Date: 2017Reference: 106AA0347
  • TW其他第１９０５節所屬之貨品Hot & Sour Chicken Savoury Pastry 519110575Decided line: 19059090006Date: 2017Reference: 106AA0308
  • TW其他第１９０５節所屬之貨品Chinese Barbeque Chicken Savoury Pastry 519110577Decided line: 19059090006Date: 2017Reference: 106AA0261

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) · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine · eCFR: 15 CFR 30.4 — Electronic Export Information filing procedures and deadlines by mode · eCFR: 15 CFR 30.10 — retention of export information (five years)

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