helptariff
United States → KoreaHS 210610Protein concentrates and textured protein substances (containing less than 50% of protein)Broker recommended

각종 조제 식료품(ko) › Food preparations not elsewhere specified or included

Protein concentrates and textured protein substances (containing less than 50% of protein)

HS 210610United States → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 2106101000)
  • VAT (부가가치세): 10%
  • This code covers: Protein concentrates and textured protein substances (containing less than 50% of protein)

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

  • ko단백질 농축물과 텍스처화한(textured) 단백질계 물질
  • enProtein concentrates and textured protein substances (containing less than 50% of protein)
  • zh_hant濃縮蛋白質及組織化蛋白質，蛋白質含量未達５０％者
  • zh_hans浓缩蛋白质及组织化蛋白质，蛋白质含量未达５０％者

Korea tariff lines

LineDescription
2106101000두부
2106109020단백질 농축물
2106109030덱스처화한 단백질계 물질
United States export-side line (reference)
  • 2106.10.00.00Protein concentrates and textured protein substances

Top 3 Korea rulings

  • Protein concentrates; 보바인콜라겐 펩타이드 타입II소 연골을 효소 가수분해 후 여과 및 건조 등을 거쳐 제조한 단백질, 다당류의 복합물인 미황색계 분말상(건조물 기준 단백질 함량 : 약 70%) - 용도 : 건강기능식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • Protein concentrates; Rice Peptide Powder쌀을 효소분해하여 원심분리 및 여과하고 분무건조한 황색계 분말상의 단백질 농축물[건조 기준 단백질 함량 86.7%(제시자료)] - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • Rice proteinㅇ 쌀에서 전분 등을 제거하여 단백질 함량을 높인 미황색계 분말상 (건조물 기준 단백질 함량 88.5%) ㅇ 용도 : 단백질 기능 강화용(음료, 건강기능식품)

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
2106101000두부8%54%0%
2106109020단백질 농축물8%54%0%
2106109030덱스처화한 단백질계 물질8%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

  • 2106101000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2106109020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 2106109030수입식품안전관리 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: 0.76

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] Health functional foods need a dedicated import business registration; a functional ingredient must either match a notified standard or obtain individual recognition (months to years), plus per-shipment declaration, laboratory examination and Korean functional-claim labelling.foodsafetykorea.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 requirements0.52수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 3/3건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.72KR 결정례 43건 · 하위 세번 6종으로 분산 unipass.customs.go.krUS CROSS 28건 중 복수 세번 결정 비율 25% · 같은 사건에서 함께 검토된 다른 HS6 6개 rulings.cbp.gov
Regulatory regime1.00건강기능식품에 관한 법률 + 수입식품안전관리 특별법 foodsafetykorea.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

  • Protein concentrates; 보바인콜라겐 펩타이드 타입II소 연골을 효소 가수분해 후 여과 및 건조 등을 거쳐 제조한 단백질, 다당류의 복합물인 미황색계 분말상(건조물 기준 단백질 함량 : 약 70%) - 용도 : 건강기능식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106109020Date: 2026-05-21
  • Protein concentrates; Rice Peptide Powder쌀을 효소분해하여 원심분리 및 여과하고 분무건조한 황색계 분말상의 단백질 농축물[건조 기준 단백질 함량 86.7%(제시자료)] - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106109020Date: 2025-07-17
  • Rice proteinㅇ 쌀에서 전분 등을 제거하여 단백질 함량을 높인 미황색계 분말상 (건조물 기준 단백질 함량 88.5%) ㅇ 용도 : 단백질 기능 강화용(음료, 건강기능식품)Decided line: 2106109020Date: 2024-12-30
  • Protein concentrates; GEMPRO 3300ㅇ 미황색계 분말상의 밀 단백질 농축물 (건조 기준 단백질 함량 : 약 87%) - 용도 : 식품용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2024-08-14
  • Textured protein substances; SOY FLAKE FURIKAKE-PINK플레이크상의 텍스처화한 단백질계 물질(대두 82%, 글리세롤, 분리대두단백 등) 62.2%, 파쇄상의 메밀 20%, 검은깨 16.4%, 소금 1.4%를 혼합‧조제하여 수지제 봉지에 포장한 것(내용량: 454g) - 용도 : 식용(밥이나 죽에 뿌리거나 섞어 먹음) ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2106109030Date: 2024-07-30
  • Textured protein substances; INCA INCHI PROTEIN POWDER잉카 인치(Inca Inchi)[사차인치(Sacha Inchi)] 종자를 압착하여 기름을 추출하고 남은 케이크에 열과 압력(extrusion 130℃)을 가해 텍스처화한 후 분쇄한 황색계 분말상(건조물 기준 단백질 함량 : 약 64.5%) - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2106109030Date: 2022-05-13
  • Textured protein substance; TEXTURED SOY PROTEIN S FIBERTEX 2265; PR.CHNA○ Soy protein isolate 74%, Corn starch 14%, Vital wheat gluten 12%을 혼합, 압출성형하여 텍스처드화한 황색계 타원형상(길이 약 4.5㎝, 두께 약 2㎝) - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109030Date: 2021-11-26
  • Rice protein concentrate; Oryzatein Ultra 80; U.S.A○ 쌀 단백질 농축물의 황색계 분말상(건조물기준 단백질함량이 약 80.8%임) - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2021-03-03
  • Rice protein concentrates; Oryzatein SG-BN; U.S.A○ 쌀 단백질 농축물(현미를 효소 분해하여 특정 성분을 제거하고 단백질 성분을 추출한 것)을 효소(제시자료: Protease)로 가수분해하여 만든 황 색계 분말상의 단백질 농축물[건조물 기준 단백질 함량 약 79.1%] - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2021-03-03
  • Soy protein concentrate; GB PRO 90; U.S.Aㅇ미황색계 분말상의 대두 단백질 농축물(건조 기준 단백질 함량 약 86%) ㅇ용도 : 사료 제조용Decided line: 2106109020Date: 2017-08-17
  • Soy protein concentrates; GB PRO 90; U.S.A미황색계 분말상의 대두 단백질 농축물 (건조물 기준 단백질 함량 : 약 86%) - 용도 : 사료 제조용Decided line: 2106109020Date: 2017-01-24
  • Textured protein substances; AJTUKE AGE SQUARE; JAPAN튀긴 두부(유부)를 직사각형으로 절단(8.5cm × 4cm)하여 당, 간장, 식초, 소금 등으로 조미된 조미액에 침적시켜 수지제 백에 포장한 것(내용량 약 850g) - 용도 : 식용Decided line: 2106109030Date: 2016-08-12
  • Corn protein concentrate; EMPYREAL 75(Corn Protein Concentrate); U.S.A- 옥수수에서 섬유질, 전분 등을 제거 후 단백질을 농축시킨 황색계 분말(건조물 기준 단백질 함량 : 약 81.47%) - 용도: 사료용 - 물품사진Decided line: 2106109020Date: 2016-03-31
  • Corn protein concentrate; EMPYREAL 75(CORN PROTEIN CONCENTRATE; U.S.A담황색 분말상의 옥수수 단백질 농축물(건조기준 단백질 함량 약 81.8%) - 용도 : 사료 원료Decided line: 2106109020Date: 2014-10-15
  • Pea protein concentrate; PEA PROTEIN; PR.CHNA미황색 분말상의 완두콩 단백질 농축물(건조물 상태에서 계산한 단백질함량 74.30%) - 용도 : 배합사료 원료용Decided line: 2106109020Date: 2014-08-29
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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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