helptariff
United States → KoreaHS 210390Other articles of heading 2103Broker recommended

각종 조제 식료품(ko) › Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

Other articles of heading 2103

HS 210390United States → Korea

Destination duty
0%
FTA 협정세율 - 미국
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 2103901010)
  • VAT (부가가치세): 10%
  • This code covers: Other articles of heading 2103

Key points

  • Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

As of: 2026-02-12

2Classification

HS6 names

  • ko기타
  • enOther articles of heading 2103
  • zh_hant其他第２１０３節所屬之貨品
  • zh_hans其他第２１０３节所属之货品

Korea tariff lines

LineDescription
2103901010된장
2103901020춘장
2103901030고추장
2103901090기타
2103909010마요네스
2103909020인스탄트 카레
2103909030혼합조미료
2103909040메주
2103909050고추다진양념
2103909090기타
United States export-side line (reference)
  • 2103.90.20.00Sauces derived or prepared from fish
  • 2103.90.40.00Nonalcoholic preparations of yeast extract (other than sauces)
  • 2103.90.72.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2103.90.74.00Described in additional U.S. note 4 to this chapter and entered pursuant to its provisions
  • 2103.90.78.00Other
  • 2103.90.80.00Other
  • 2103.90.90Other
  • 2103.90.90.20Mayonnaise
  • 2103.90.90.40Other salad dressings
  • 2103.90.90.51In containers holding less than 1.4 kg
  • 2103.90.90.59Other
  • 2103.90.90.91Other

Top 3 Korea rulings

  • Mixed seasonings; Tajin Clasico Seasoningㅇ Iodized sea salt 41%, Chili pepper 33%, Ctric acid 25%, Cellulose 0.45%, Tapioca starch 0.45%, Dehydrated lime juice 0.1%를 혼합한 적색계 불규칙한 파쇄상을 플라스틱제 용기에 소매포장한 것(내용량 : 397g) ...
  • Sauce; kokita kecap sambalㅇ Soya sauce(대두, 밀, 소금, 물, 과당) 52.9%, Red chili 24.6%, Shallot 19%, Cooking oil 3.5%를 혼합․조제한 흑갈색계 점조액상을 유리병에 소매포장한 것(내용량 : 400g) - 용도 : 각종 요리에 활용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 ...
  • MAE JOO(GRAIN TYPE)ㅇ 대두를 삶은 후 바실루스속균[고초균(Bacillus subtilis)]으로 발효시킨 것을 건조한 낟알상 ㅇ 원재료명/함량 : 대두 99.7%, 고초균(Bacillus subtilis) 0.3% ㅇ 제조공정도 : 원료 → 선별 → 세척 → 담금 → 탈수 → 증숙 → 냉각 → 접종 → 발효(40℃, 32시간)...

Not your product? Search again

As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
2103901010된장8%54%0%
2103901020춘장8%54%0%
2103901030고추장8%54%0%
2103901090기타8%54%0%
2103909010마요네스8%54%0%
2103909020인스탄트 카레8%54%0%
2103909030혼합조미료8%54%0%
2103909040메주8%54%0%
2103909050고추다진양념8%54%0%
2103909090기타8%54%0%
  • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
  • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
  • · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
  • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
  • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

Landed-cost estimate

Duty rate used
0%
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

  • 2103901010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103901020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103901030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103901090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103909010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103909020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103909030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103909040수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2103909090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증

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

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

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

  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 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.
  3. 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.
  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, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
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: 0.72

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] A Korean import-sales business registration, registration of the overseas manufacturing site, a per-shipment import declaration, laboratory examination on first entry, and Korean labelling.impfood.mfds.go.kr2026-09-07
  • requirement1 destination import requirement(s) found: 수입식품안전관리 특별법unipass.customs.go.kr2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.49수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 9/10건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.85KR 결정례 383건 · 하위 세번 6종으로 분산 unipass.customs.go.krUS CROSS 549건 중 복수 세번 결정 비율 40% · 같은 사건에서 함께 검토된 다른 HS6 70개 rulings.cbp.gov
Regulatory regime0.87수입식품안전관리 특별법 — 영업등록 + 해외제조업소 등록 + 수입신고 impfood.mfds.go.kr
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

  • Mixed seasonings; Tajin Clasico Seasoningㅇ Iodized sea salt 41%, Chili pepper 33%, Ctric acid 25%, Cellulose 0.45%, Tapioca starch 0.45%, Dehydrated lime juice 0.1%를 혼합한 적색계 불규칙한 파쇄상을 플라스틱제 용기에 소매포장한 것(내용량 : 397g) ...Decided line: 2103909030Date: 2026-05-19
  • Sauce; kokita kecap sambalㅇ Soya sauce(대두, 밀, 소금, 물, 과당) 52.9%, Red chili 24.6%, Shallot 19%, Cooking oil 3.5%를 혼합․조제한 흑갈색계 점조액상을 유리병에 소매포장한 것(내용량 : 400g) - 용도 : 각종 요리에 활용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 ...Decided line: 2103909090Date: 2026-04-14
  • MAE JOO(GRAIN TYPE)ㅇ 대두를 삶은 후 바실루스속균[고초균(Bacillus subtilis)]으로 발효시킨 것을 건조한 낟알상 ㅇ 원재료명/함량 : 대두 99.7%, 고초균(Bacillus subtilis) 0.3% ㅇ 제조공정도 : 원료 → 선별 → 세척 → 담금 → 탈수 → 증숙 → 냉각 → 접종 → 발효(40℃, 32시간)...Decided line: 2103909040Date: 2025-12-02
  • Other mixed seasoning; Flavolink 반응소재 YPFP(Reactive Extract Yellow Pollack Free Powder)ㅇ 말토덱스트린, 소금, 설탕, 5'-이노신산나트륨, 효모분말, 효모추출물, 글리세린지방산에스테르 등으로 혼합, 조제된 미황색계 분말상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Sauce; Flavolink 반응소재 Oyster-free (Reactive Extract Oyster Free Liquid)ㅇ 설탕, 간장, 소금, 5'-이노신산이나트륨, 버섯농축액, 효모추출물, 글리세린지방산에스테르, 정제수 등으로 혼합, 조제한 흑갈색계 점조 액상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Sauce; Flavolink 반응소재 JJajang (Reactive Extract JJajang)ㅇ 말토덱스트린, 설탕, 효모분말, 소금, 복합조미식품, 양파농축액, 식물성오일, 된장, 5'-리보뉴클레오티드이나트륨, 글리세린지방산에스테르, 표고조미분말, 정제수 등으로 혼합, 조제한 흑갈색계 점조 액상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Sauce; Flavolink 반응소재 SQFL (Reactive Extract Squid Free Liquid)ㅇ 말토덱스트린, 소금, 설탕, 타우린 5%, 5'-이노신산이나트륨, 효모분말, 5'-리보뉴클레오티드이나트륨, 다시마추출물, 정제수 등으로 혼합, 조제한 갈색계 점조 액상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Other mixed seasoning; Flavolink 반응소재 BFP (Reactive Extract Beef Free Powder)ㅇ 말토덱스트린, 소금, 효모분말, 효모추출물, 양파주스농축액, L-글루탐산나트륨, D-자일로스, 5'-클레오티드이나트륨, 비타민 B1, 해바라기유 등으로 혼합, 조제한 황색계 분말상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Other mixed seasoning; Flavolink 반응소재 SQFP (Reactive Extract Squid Free Powder)ㅇ 말토덱스트린, 소금, 설탕, 타우린, 5'-이노신산이나트륨, 효모분말, 5'-리보뉴클레오티드이나트륨, 다시마추출물 등으로 혼합, 조제한 황색계 분말상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Sauce; Flavolink 반응소재 Bulgogi (Reactive Extract Bulgogi Free Liquid)ㅇ 간장, 설탕, 5'-이노신산나트륨, 소고기향분말(L-글루탐산나트륨, 효모추출물 등), 양파농축액, 소금, 마늘농축액, 효모추출물, 말토덱스트린, 참기름, 글리세린지방산에스테르, 버섯농축액, 정제수 등으로 혼합, 조제한 흑갈색계 점조 액상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 ...Decided line: 2103909090Date: 2025-11-13
  • Other mixed seasoning; Flavolink 반응소재 CRFP (Reactive Extract Crab Free Powder)ㅇ 말토덱스트린, 설탕, 효모분말, 소금, 5'-뉴클레오티드이나트륨, 타우린, L-아르기닌, 간장, 제이인산칼륨, DL-알라닌 등으로 혼합, 조제한 황색계 분말상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Other mixed seasoning; Flavolink 반응소재 CFP (Reactive Extract Chicken Free Powder)ㅇ 효모분말, 말토덱스트린, 설탕, 소금, 5'-뉴클레오티드이나트륨 , 효모추출물, 마늘주스농축액, 닭껍질향, 글리세린지방산에스테르 등으로 혼합, 조제한 미황색계 분말상 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2103909090Date: 2025-11-13
  • Sauce; BURGER SAUCE해바라기유 28%, 설탕 6.3%, 식초 4.5%, 증점제(변성전분, 구아검, 잔탄검), 토마토페이스트, 소금, 난황분말, 양파분말, 파프리카분말, 말토덱스트린, 향미증진제, 색소, 향료, 정제수 등으로 혼합·조제된 황색 페이스트상을 수지제 팩에 소매포장한 것(내용량 210g) - 용도: 소스(빵, 야채, 햄...Decided line: 2103909090Date: 2025-10-23
  • S&B ASSORTED CHILI PEPPERㅇ 고춧가루 66.1%, 검은깨 20.18%, 흰깨 10.09%, 유자 1.51%, 생강 1.31%,파래 0.71%, 초피나무 열매 0.1%로 혼합‧조제한 주황색계 분말상을 유리 용기에 소매포장한 것(내용량: 15g) ㅇ 우동, 소바, 육류 요리용 등 특정 요리의 조미(토핑용)용(식품 유형: 향신료 조제품)Decided line: 2103909030Date: 2025-10-16
  • Sauces; SPICY HOT POT SEASONING 360Go 우지 61.8%, 닭고기 풍미 복합조미분말 9.7%, 고추 5.9%, 두반장 5.4%, 대파 3.7%, 소금, 생강 등으로 혼합‧조제된 적색계 큐브상의 페이스트를 수지제 파우치에 소매포장한 것(내용량: 360g) - 용도 : 소스(각종 볶음이나 탕 요리에 사용) ※ 품목분류는 수출입신고 당시의 물품상태에 ...Decided line: 2103909090Date: 2025-08-18
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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 · 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

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