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United States → ChinaHS 851830Other sets consisting of a microphone and one or more loudspeakersBroker recommended

Electrical machinery and equipment and parts thereof › Microphones and stands therefor

Other sets consisting of a microphone and one or more loudspeakers

HS 851830United States → China

Destination duty
0%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (MFN, 85183000) — No preferential agreement with United States — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other sets consisting of a microphone and one or more loudspeakers
  • 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

  • ko헤드폰과 이어폰(마이크로폰이 부착된 것인지에 상관없다), 마이크로폰과 한 개 이상의 확성기로 구성된 세트
  • enOther sets consisting of a microphone and one or more loudspeakers
  • zh_hant其他含有微音器及一個或多個揚聲器之組件
  • zh_hans其他含有微音器及一个或多个扬声器之组件

China tariff lines

LineDescription
85183000-耳机、耳塞机，不论是否装有传声器，由传声器及一个或多个扬声器组成的组合机
United States export-side line (reference)
  • 8518.30.10.00Line telephone handsets
  • 8518.30.20.00Other

Not your product? Search again

As of: 2026-01-01

3Duty & tax

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

LineDescriptionMFNGeneralProvisional
85183000-耳机、耳塞机，不论是否装有传声器，由传声器及一个或多个扬声器组成的组合机0%40%—

Destination costs beyond the duty (internal taxes and fees)

about +13% 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
0%
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.

  • CCC 强制性产品认证(해당 품목)

    Appliances and electrical parts on the CCC catalogue need mandatory certification: factory audit, type test and the CCC mark. Only part of a heading is usually covered, so the exact product must be checked. (Our CCC mapping is the 2020 announcement, reference only.)

    Agency:
    SAMR/CNCA
    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: 0.87

A signal derived from public data, not advice.

Why this reading

  • regime[SAMR/CNCA] CCC 强制性产品认证(해당 품목)Appliances and electrical parts on the CCC catalogue need mandatory certification: factory audit, type test and the CCC mark. Only part of a heading is usually covered, so the exact product must be checked. (Our CCC mapping is the 2020 announcement, reference only.)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 ambiguity0.73US CROSS: 125 rulings, 46% of them decided on more than one line · 66 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 regime0.93CCC 强制性产品认证(해당 품목) 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 18United States 125Taiwan 9China —

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 125 held

Show 5 more
Show rulings from other countries (20)
  • KR관세평가분류원ACCESSORY KIT ; PT EDGE 2ND HELMET KIT - JBL- 스피커 2개, 마이크 2개, 크래들 및 클램프 등이 지재박스에 세트 포장되어 제시된 물품 - 오토바이 운전자가 헬멧을 벗지 않고도 통화, 음악 감상 등을 할 수 있게 해주는 마이크·스피커 세트임 - 패드를 헬맷의 적절한 위치에 붙이고, 벨크로 패드 위에 마이크와 스피커를 부착함. 마이크와 스피커는 크래들 ...Decided line: 8518309000Date: 2024-01-19Reference: CLIP-0072024000214
  • KR관세평가분류원AV RECEIVER ; HW-Q950T/KRㅇ 개요 - 메인 사운드바, 서브 우퍼, 후방 스피커 2개, 리모콘이 함께 제시된 물품으로, 센터·사이드·서브우퍼·리어·상향 스피커·서라운드 스피커 등 총 20개의 스피커를 갖춘 9.1.4 채널의 사운드 시스템 ㅇ 구성요소별 상세 기능 ① (메인 사운드바) 15개의 스피커, 6개의 마이크, 무선(블루투스, W...Decided line: 8518309000Date: 2023-11-14Reference: CLIP-0072023004140
  • KR관세평가분류원TWS100(Button Version) earphoneㅇ 물품개요 - 이어폰(좌,우), 충전케이스, 충전케이블, 이어팁 3세트, 설명서가 지제박스에 소매 포장되어 제시됨 - 근거리 통신망인 블루투스(최대 10m)를 이용해 휴대폰이나 PC 등과 연결하여 음악 등을 청취할 수 있으며, 착용 상태에서 휴대폰에 걸려온 전화를 수신하여 마이크로폰을 이용해 통화를 할 수 ...Decided line: 8518309000Date: 2022-04-27Reference: CLIP-0072022000915
  • KR관세평가분류원JABRA SPEAK ; SPAEK 710 ;- 무지향성 마이크로폰과 블루투스(Bluetooth) 4.2 무선통신 모듈 및 충전 배터리를 내장하고 USB 케이블이 연결된 휴대용 스피커폰으로, 원격 회의·전화 회의·음악 감상 등에 사용되는 물품 - 본체·휴대용 파우치·사용 설명서 및 PC와 무선 연결하기 위한 USB 어댑터가 소매용으로 세트 포장되어 제시...Decided line: 8518309000Date: 2021-09-02Reference: CLIP-0072021003164
  • KR관세평가분류원BLUETOOTH SPEAKER(JABRA SPEAK 510)ㅇ 물품의 주요 기능 - (스피커) 블루투스를 지원하는 스마트폰, 태블릿PC 등과 무선 블루투스 또는 유선 헤드셋 포트와 연결하여 음성 및 사운드 출력 - (핸즈프리 통화) 음악감상 중 마이크로폰으로 통화(전화받기/끊기/거절/재다이얼) ㅇ 물품의 주요구성 요소 - 스피커 : 음원 소스기기로부터 입력되는 음악 ...Decided line: 8518309000Date: 2020-12-05Reference: CLIP-0072020005145
  • KR관세평가분류원Bluetooth Portable Speaker ; S-105ㅇ 제시 형태 - 본건 물품은 스피커, AUX 케이블, USB케이블, 사용설명서가 종이 박스에 소매 포장되어 제시 ㅇ 쟁점 스피커의 주요 기능 - (스피커) 블루투스를 지원하는 스마트폰, 태블릿PC 등과 무선 블루투스 또는 유선(AUX단자)로 연결하여 음성 및 사운드 출력 - (핸즈프리 통화) 음악감상 중 마...Decided line: 8518309000Date: 2020-06-01Reference: CLIP-0072020001917
  • KR관세평가분류원Sphere+ 2-in 1 Wireless Speaker & Headphonesㅇ 물품 개요 - 블루투스 스피커, 블루투스 헤드폰, 어댑터, USB 충전 케이블, 오디오 케이블, 간편 사용 설명서 및 사용설명서가 종이박스에 소매 포장된 물품 - 헤드폰을 스피커에 거치한 상태에서는 스피커가 작동하고, 헤드폰을 분리하면 스피커의 작동이 정지되고 헤드폰이 작동하며, 스피커와 헤드폰을 별개로 ...Decided line: 8518309000Date: 2020-05-28Reference: CLIP-0072020001987
  • TW頭戴耳機及耳機，併裝有微音器貨品名稱：LG TONE FREE 真無線藍芽耳機 型號：HBS-FL7 規格：藍芽、耳機3.7 V / 55 mAh、充電座3.7 V / 410 mAhDecided line: 85183032005Date: 2020Reference: 109CA0077
  • KR관세평가분류원Comprehensive Auditory Service System with Bone-conduction Headset and Smartphone ; Etereo S2 with APP○ 스마트폰 등의 기기와 연결하여 사용할 수 있는 헤드셋으로, 블루투스 방식으로 연결되어 전기적 신호를 음향 신호로 변환시키는 물품 ○ 구성요소 ○ 물품이미지 ○ 물품 제원Decided line: 8518309000Date: 2019-06-19Reference: CLIP-0072019002519
  • KR관세평가분류원VOID PRO Wireless Carbon Headset; CA-9011152-AP; 205*100*191ㅇ 물품개요 - 맞춤 튜닝된 50mm 네오디뮴 스피커 드라이버로 7.1채널 서라운드 오디오를 제공하며 노이즈 캔슬링 마이크가 부착되어 있음 - 최대 40피트 범위의 2.4Ghz 무선 헤드셋으로 USB수신기를 PC에 연결하여 사용함 ㅇ 물품 구성품 - 사용자 가이드, 보증서, USB 어댑터, USB 충전 케이블...Decided line: 8518309000Date: 2019-04-16Reference: CLIP-0072019001556
  • TW頭戴耳機及耳機，併裝有微音器貨品名稱：Razer Hammerhead True Wireless – Earbuds藍芽無線耳機(含充電盒) 料號：RZ12-02970100-R3A1 規格： 藍牙無線範圍：最長 10 公尺 / 30 英呎 電池續航力：最長 16 個小時（搭配隨附的充電盒）* 充電時間：最長 1.5 個小時 驅動單體：13 mmDecided line: 85183032005Date: 2019Reference: 108CA0331
  • KR관세평가분류원CUHYA-0080ㅇ 물품의 개요 - 무선헤드폰, 무선어댑터, 오디오케이블, USB 케이블이 지제박스에 소매용 세트로 포장된 물품 - 플레이스테이션 및 플레이스테이션 VR기기, 모바일 기기와 호환 가능한 무선 헤드셋으로, 블루투스 연결을 통해 전기 효과를 음향 효과로 변환시키는 기기 - 탈부착식 마이크를 통해 음성 송신도 가...Decided line: 8518309000Date: 2018-12-27Reference: CLIP-0072018005778
  • KR관세평가분류원ASUS ROG CENTURION TRUE 7.1 헤드셋; ROG CENTURIONㅇ 물품 개요 - 헤드셋(디지털 마이크 부착),오디오 스테이션, 이어쿠션, 헤드셋 스탠드, 케이블, 가이드북이 지제박스에 포장되어 있는 물품 - PC 등 외부기기로부터 받은 음원 신호를 오디오 스테이션을 거쳐 사용자가 착용하는 헤드셋을 통해 음악 감상, 게임, 영화 등 다양한 사운드 청취 ㅇ 주요 구성요소 및...Decided line: 8518309000Date: 2018-05-25Reference: CLIP-0072018002567
  • TW頭戴耳機及耳機，併裝有微音器電競耳機麥克風、EHS965BKAA-IU、 345gDecided line: 85183032005Date: 2018Reference: 107CA0144
  • TW頭戴耳機及耳機，併裝有微音器電競耳機麥克風/ EHS013 / 280G、有四種顏色(紅、綠、橘、白)Decided line: 85183032005Date: 2018Reference: 107CA0143
  • TW頭戴耳機及耳機，併裝有微音器電競耳機麥克風/ EHS951BKAA-IY /353gDecided line: 85183032005Date: 2018Reference: 107CA0142
  • KR관세평가분류원HUSH;- EARPHONE·EARPLUG·CHARGER·CABLE 등이 소매포장된 상태로 제시된 물품으로, 스마트폰의 앱과 무선으로 연동되며, 스마트폰에서 전달되는 정보(음악·알람·통화 또는 메시지 수신 여부 등)를 전달하는 기능을 수행Decided line: 8518309000Date: 2016-04-11Reference: CLIP-0072016002092
  • KR관세평가분류원송수화기(H-920K)- 무전기에 연결하여 Push-To-Talk 버튼을 이용하여 사용하는 음성 송·수화기Decided line: 8518309000Date: 2015-09-02Reference: CLIP-0072015004564
  • KR관세평가분류원REEL EARPHONE CASE; NOTE3; 175*87*30mm; KRο 물품개요 - 이어폰(마이크 내장) 일체형 휴대폰 커버 - 규격(mm): 175(가로)*87(세로)*30(두께) - 무게(g): 150 ο 주요 구성 - 이어폰: 마이크 내장 - COVER: PC, 우레탄 - REEL UNIT: Reel disk, Rotator, Spring등으로 구성되며, COVER내부에...Decided line: 8518309000Date: 2014-09-01Reference: CLIP-0072014004669
  • KR관세평가분류원HANDSET MODULEㅇ 구조 및 형태@§ - 스프링 코드(절연전선)에 마이크로폰과 스피커 및 유선전화기에 연결@§할 수 있는 전화기용 플러그가 달린 인터폰용 핸드세트 모듈로 케이스가 @§조립되지 않은 형태@§@§ㅇ 기능 및 용도@§ - 건물(사무실)에 기존에 설치되어 있는 전기선로(AC 220V)를 이용하여 @§음성을 송·수신하...Decided line: 8518304000Date: 2007-02-15Reference: CLIP-0072007877663

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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