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United States → KoreaHS 210690Other food preparations, n. e. s.Broker recommended

Miscellaneous edible preparations › Food preparations not elsewhere specified or included

Other food preparations, n. e. s.

HS 210690United States → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, same on all 20 lines)
  • VAT (부가가치세): 10%
  • This code covers: Other food preparations, n. e. s.

Key points

  • Small-consignment exemption: goods for personal use with a goods value of US$150 or less, or US$200 for US-origin goods under KORUS. Express consignments are split by goods value into list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) and full import declaration (over US$2,000); shipments from the same sender on the same day, or one bill of lading split up, 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.

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: 2026-02-12 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타
  • enOther food preparations, n. e. s.
  • zh_hant其他未列名食物調製品
  • zh_hans其他未列名食物调制品

Korea tariff lines

LineDescription
2106901010콜라 베이스
2106901020과일향의 음료베이스
2106901090기타
2106902000당시럽[향미제(香味劑)나 착색제를 첨가한 것으로 한정한다]
2106903011인삼차
2106903019기타
2106903021홍삼차
2106903029기타
2106909010커피크리머
2106909021버터 함량이 전 중량의 100분의 30 이하인 것
2106909022버터 함량이 전 중량의 100분의 30 초과 100분의 70 이하인 것
2106909023버터 함량이 전 중량의 100분의 70을 초과하는 것
2106909030아이스크림 제조용 조제품
2106909040자기소화효모(autolyzed yeast)와 그 밖의 효모 추출물(extract)
2106909050향미(香味)용 조제품
2106909060도토리 가루
2106909070알로에를 기본 재료로 한 조제품
2106909080음료 제조용 조제품[방향성(芳香性) 물질을 기본 재료로 한 것은 제외하며, 알코올 용량이 전 용량의 100분의 0.5를 초과하는 것으로 한정한다]
2106909091로열젤리, 벌꿀조제품의 것
2106909099기타
United States export-side line (reference)
  • 2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
  • 2106.90.09.00Other
  • 2106.90.12.00Containing not over 20 percent of alcohol by weight
  • 2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight
  • 2106.90.18.00Containing over 50 percent of alcohol by weight
  • 2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
  • 2106.90.26.00Other
  • 2106.90.28.00Other
  • 2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
  • 2106.90.36.00Other
  • 2106.90.38.00Other
  • 2106.90.39.00Artificially sweetened cough drops
  • 2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions
  • 2106.90.46.00Other
  • 2106.90.48.00Orange juice
  • 2106.90.52.00Juice of any single fruit or vegetable
  • 2106.90.54.00Mixtures of juices
  • 2106.90.58Of gelatin
  • 2106.90.58.30Containing sugar derived from sugar cane or sugar beets
  • 2106.90.58.50Other
  • 2106.90.58.70Containing sugar derived from sugar cane or sugar beets
  • 2106.90.58.90Other
  • 2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
  • 2106.90.66.00Other
  • 2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
  • 2106.90.72.00Other
  • 2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
  • 2106.90.76.00Other
  • 2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
  • 2106.90.80.00Other
  • 2106.90.82.00Other
  • 2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions
  • 2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
  • 2106.90.87.00Other
  • 2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions
  • 2106.90.91.00Other
  • 2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
  • 2106.90.94.00Other
  • 2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
  • 2106.90.97.00Other
  • 2106.90.99Other
  • 2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharin
  • 2106.90.99.72Containing sugar derived from sugar cane and/or sugar beets
  • 2106.90.99.73Other
  • 2106.90.99.75Non-dairy coffee whiteners
  • 2106.90.99.80Other cream or milk substitutes
  • 2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar
  • 2106.90.99.87Herbal teas and herbal infusions comprising mixed herbs
  • 2106.90.99.88Flavored honey
  • 2106.90.99.90Canned
  • 2106.90.99.91Frozen
  • 2106.90.99.92Containing sugar derived from sugar cane and/or sugar beets
  • 2106.90.99.93Certified organic
  • 2106.90.99.94Other

Top 3 Korea rulings

  • Base for beverage, non-alcoholic; 산돌배발효액돌배나무열매 60%, 설탕 40%을 혼합하여 발효, 살균, 여과한 갈색계 액상을 플라스틱병에 소매포장한 것(내용량: 500g) - 용도 : 물에 희석하여 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • Preparations of royal jelly and honey; BAEKDUSAN NATURAL ROYAL JELLY HONEY S벌꿀 94%에 로열젤리 6%를 첨가하여 균질하게 혼합한 갈색계 점조액상[제시자료: 하이드록시 데센산(10-HDA) 0.08%이상] - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.
  • Food preparation ; Soup base powder소금 27.8%, 설탕 17%, 조미분(MSG, 소금, 전분, 설탕, 덱스트린, 효모추출물) 17%, 포도당 17%, MSG 15%, 크리머(포도당시럽, 수소 첨가한 식물유 등) 3%, Disodium 5'-Ribonucleotide 2%, 효모추출물, 에틸말톨, 실리카를 혼합‧조제한 미황색 분말상 - 용도:...

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
2106901010콜라 베이스8%36%0%
2106901020과일향의 음료베이스8%45%0%
2106901090기타8%45%0%
2106902000당시럽[향미제(香味劑)나 착색제를 첨가한 것으로 한정한다]8%54%0%
2106903011인삼차8%22.9%0%
2106903019기타8%22.9%0%
2106903021홍삼차8%—0%
2106903029기타8%—0%
2106909010커피크리머8%54%0%
2106909021버터 함량이 전 중량의 100분의 30 이하인 것8%54%0%
2106909022버터 함량이 전 중량의 100분의 30 초과 100분의 70 이하인 것8%54%0%
2106909023버터 함량이 전 중량의 100분의 70을 초과하는 것8%54%0%
2106909030아이스크림 제조용 조제품8%54%0%
2106909040자기소화효모(autolyzed yeast)와 그 밖의 효모 추출물(extract)8%54%0%
2106909050향미(香味)용 조제품8%54%0%
2106909060도토리 가루8%54%0%
2106909070알로에를 기본 재료로 한 조제품8%54%0%
2106909080음료 제조용 조제품[방향성(芳香性) 물질을 기본 재료로 한 것은 제외하며, 알코올 용량이 전 용량의 100분의 0.5를 초과하는 것으로 한정한다]30%30%0%
2106909091로열젤리, 벌꿀조제품의 것8%54%0%
2106909099기타8%54%0%

Destination costs beyond the duty (internal taxes and fees)

about +10% 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 (VAT)10% of (customs value (CIF) + duty).10%부가가치세법 (수입재화의 과세표준)As of: 2026-09부가가치세법 — 국가법령정보센터

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: US$150 self-use small-consignment exemption (US$200 from the US).
  • 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

US$150 self-use small-consignment exemption (US$200 from the US)

The 'goods value' includes tax, inland freight and insurance incurred in the sending country but excludes the international shipping charge to Korea. Once the threshold is passed the exemption is lost and the whole consignment — international freight included — becomes taxable.

· Applies only to goods recognised as being for personal use. Goods for resale, or quantities beyond the self-use allowance, do not qualify.

· Aggregation: consignments from the same sender arriving on the same day, or one B/L split artificially, are combined and taxed together.

Threshold:
200 USD
Legal basis:
관세법 제94조제4호 · 관세법 시행규칙 제45조제2항제1호 · 수입통관 사무처리에 관한 고시(관세청고시 제2024-43호) 제67조·별표11, 제68조
찾기쉬운 생활법령정보(법제처) — 해외직구 관·부가세
Other clearance routes (3)
  • List clearance (express consignments, goods value ≤ US$150; ≤ US$200 from the US)effective rate about 0%duty 0%

    Cleared on the courier's manifest without an import declaration, free of duty and VAT. An individual needs a 개인통관고유부호 (personal clearance code); excluded categories such as medicines and health-functional foods move to the simplified declaration track.

    Applies when:
    Express consignment, self-use, and not on the excluded list
    Limits:
    150 USD/shipment
    관세청 — 특송물품 통관
  • Simplified import declaration (goods value over US$150 up to US$2,000)

    Duty and VAT are charged; only the declaration form is simplified. The rates are the same as on a general declaration.

    Applies when:
    Goods value above the exemption threshold and up to US$2,000
    Limits:
    150 USD/shipment · 2000 USD/shipment
    관세청 — 특송물품 통관
  • Simplified combined rate (traveller, postal and express consignments — 관세법 §81)effective rate about 15%

    A single rate replacing duty and internal taxes together. The commonly quoted bands are 15% for ordinary goods, 19% for fur clothing and fur articles, 18% for leather and textile articles and 21% for ginseng; for jewellery, watches and bags the excess over a threshold amount is taxed at 45%. Check the schedule to the Enforcement Decree for the exact bands. Alcohol and tobacco are excluded and keep their own taxes.

    Applies when:
    Traveller accompanied baggage, postal items, and courier or separately-shipped consignments
    찾기쉬운 생활법령정보(법제처) — 통관절차 알아보기 · 세금납부

Information, not advice. The tax actually charged is fixed by customs on the accepted declaration, at the rates and customs value applying that day. 개별소비세 (individual consumption tax) and 주세 (liquor tax) fall only on goods listed in their statutes; an HS6 code cannot settle whether an item is on those lists. Verify with Korea Customs (125) or a licensed 관세사.

As of: 2026-09-09

  • · 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.
  • · The simplified tariff rate is a combined customs-duty-and-internal-tax rate available for travellers' and crew members' accompanied goods, postal items, and consigned or separately shipped personal effects (Customs Act article 81). The goods covered and the bands themselves sit in article 96 of the Enforcement Decree and its Annex 2. It does not apply to duty-free or duty-reduced goods, raw materials for export production, goods charged a specific duty, goods the Commissioner designates (commercial quantities, high-value articles), or where the importer asks for it not to be applied.
  • · 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
—
Value-added tax (VAT)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-02-12

4Requirements

  • 수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
    20 tariff lines

    2106901010, 2106901020, 2106901090, 2106902000, 2106903011, 2106903019, 2106903021, 2106903029, 2106909010, 2106909021, 2106909022, 2106909023, 2106909030, 2106909040, 2106909050, 2106909060, 2106909070, 2106909080, 2106909091, 2106909099

  • 가축전염병 예방법
    Agency:
    농림축산검역본부(동축산물)
    Document:
    동물검역증명서
    3 tariff lines

    2106909021, 2106909022, 2106909023

  • 야생생물 보호 및 관리에 관한 법률(허가)
    Accepting bodies:
    광주광역시 · 대구광역시 · 대전광역시 · 부산광역시 · 서울특별시 · 울산광역시 · 유역(지방)환경청 · 인천광역시
    Document:
    국제적멸종위기 동식물 수입허가서
    2 tariff lines

    2106909070, 2106909099

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 is self-certified, the Korea–China FTA uses authority-issued certificates, and RCEP follows the method the agreement sets. A preference can also be claimed after release: the retroactive application must be filed within one year of the date the import declaration was accepted (FTA Special Customs Act art. 9(1)), or within 45 days of the triggering event in exceptional cases such as an amended declaration following a change of classification (Enforcement Decree art. 5(3)).

    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 trackExpress consignments are handled by goods value as list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) or full import declaration (over US$2,000). Medicines, herbal medicine ingredients, quarantine-listed agricultural, forestry, livestock and fishery products, health functional foods, goods suspected of infringing intellectual property, foodstuffs, alcohol and tobacco, some cosmetics and radio equipment under the Radio Waves Act are excluded from list clearance regardless of value.
  3. Exemption testGoods for personal use with a goods value of US$150 or less (US$200 for US-origin goods) are free of duty and VAT. Shipments from the same sender on the same day, or a single transport document split up, are assessed together. Health functional foods and medicines have separate personal-use quantity limits — for example six bottles of a health functional food, and six bottles of a medicine or a three-month course under the dosage instructions.
  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 for the total value of goods acquired abroad. Separately, alcohol up to 2 litres and US$400, 200 cigarettes, 100 ml of perfume and 20 ml of e-cigarette nicotine liquid are free of duty; travellers under 19 get no alcohol or tobacco allowance. The basis is Customs Act Enforcement Rules art. 48.
  3. Voluntary declarationVoluntarily declaring goods above the allowance reduces the duty by 30% (subject to a cap). Failing to declare and being caught attracts a penalty of 40% of the tax due, or 60% for a second or later occasion within two years.
  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: 0.96

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] 건강기능식품에 관한 법률 + 수입식품안전관리 특별법Health 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
  • requirement3 destination import requirement(s) found: 수입식품안전관리 특별법, 야생생물 보호 및 관리에 관한 법률(허가), 가축전염병 예방법unipass.customs.go.kr2026-09-07
  • ambiguityClassification is contested — 1705 KR rulings split across 24 subheadings.unipass.customs.go.kr2026-09-07

Components

Import requirements0.97수입식품안전관리 특별법 unipass.customs.go.kr야생생물 보호 및 관리에 관한 법률(허가) unipass.customs.go.kr가축전염병 예방법 unipass.customs.go.kr
Classification ambiguity0.84KR rulings: 1705, spread over 24 subheadings unipass.customs.go.krUS CROSS: 1838 rulings, 38% of them decided on more than one line · 185 other HS6 codes examined in the same cases 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

Rulings held:Korea 1705United States 1838Taiwan 228China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

Korea rulings (destination)

Showing the 10 most recent of 1705 held

  • 관세평가분류원Base for beverage, non-alcoholic; 산돌배발효액돌배나무열매 60%, 설탕 40%을 혼합하여 발효, 살균, 여과한 갈색계 액상을 플라스틱병에 소매포장한 것(내용량: 500g) - 용도 : 물에 희석하여 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106901090Date: 2026-06-23Reference: CLIP-0072026002698
  • 관세평가분류원Preparations of royal jelly and honey; BAEKDUSAN NATURAL ROYAL JELLY HONEY S벌꿀 94%에 로열젤리 6%를 첨가하여 균질하게 혼합한 갈색계 점조액상[제시자료: 하이드록시 데센산(10-HDA) 0.08%이상] - 용도: 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106909091Date: 2026-06-16Reference: CLIP-0072026002554
  • 관세평가분류원Food preparation ; Soup base powder소금 27.8%, 설탕 17%, 조미분(MSG, 소금, 전분, 설탕, 덱스트린, 효모추출물) 17%, 포도당 17%, MSG 15%, 크리머(포도당시럽, 수소 첨가한 식물유 등) 3%, Disodium 5'-Ribonucleotide 2%, 효모추출물, 에틸말톨, 실리카를 혼합‧조제한 미황색 분말상 - 용도:...Decided line: 2106909099Date: 2026-06-10Reference: CLIP-0072026002481
  • 관세평가분류원Food preparations; Stabisol HYv1ㅇ Gelatine 54%, Acetylated distarch adipate 30%, Mono and diglycerides of fatty acids 16%를 혼합‧조제한 백색계 분말상 - 용도 : 발효유 증점제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106909099Date: 2026-06-10Reference: CLIP-0072026002440
  • 관세평가분류원Food preparations; JILA Spearmint Tinsㅇ Sorbitol 97.5%, Natural flavourings(Spearmint oil) 1%, Steviol Glycoside, Magnesium Stearate, Copper Chlorophyll로 혼합·조제한 원형의 타블렛상을 직사각형 철제 용기에 소매포장한 것(내용량 : 34g) - 용도 : 식용...Decided line: 2106909099Date: 2026-05-27Reference: CLIP-0072026002282
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  • 관세평가분류원Food preparations; Stabisol HYv2Gelatine 54%, Acetylated distarch adipate 30%, Mono and diglycerides of fatty acids 16%를 혼합, 조제한 백색계 분말 - 용도 : 발효유 증점제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음 사진 :Decided line: 2106909099Date: 2026-05-13Reference: CLIP-0072026002099
  • 관세평가분류원Food preparations; GLOW BALAN C - glutathione비타민C 혼합제제 25%, L-시스틴 12.5%, L-글루타치온 효모추출물 7.5%, 에리스리톨(감미료), 구연산, 자몽향분말, 히비스커스추출분말, 효소처리스테비아 등으로 혼합·조제된 연홍색 분말상을 스틱형 수지제 파우치에 충전하여 소포장 후 지제상자에 소매포장한 것(내용량 : 4g×30포) - 용도 : 식용...Decided line: 2106909099Date: 2026-02-23Reference: CLIP-0072026000818
  • 관세평가분류원Food preparations; SLEEMOOD - melatonin타트체리추출분말 31.25%, 세인트존스워트추출분말 6.25%, 강황추출분말 6.13%, 레몬밤추출분말, 테아닌, 유산균 17종, 비타민B6염산염, 비타민B12, 결정셀룰로스, 옥수수전분, 산화마그네슘 등으로 혼합·조제한 타블렛 상을 플라스틱 용기에 소포장 후 지제박스에 소매 포장한 것(내용량 : 800mg×...Decided line: 2106909099Date: 2026-02-23Reference: CLIP-0072026000813
  • 관세평가분류원Preparations of royal jelly and honey; Royal Ielly Honey Mix- 벌꿀 95%에 로열젤리 5%를 첨가하여 균질하게 혼합한 갈색계 점조액상을 플라스틱병에 소매포장한 것 [제시자료 : 하이드록시 데센산(10-HDA) 0.08%이상] - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음Decided line: 2106909091Date: 2026-01-29Reference: CLIP-0072026000554
  • 관세평가분류원Food preparation; SOYA CELL (SOY FIBER)ㅇ 대두를 탈지한 후 단백질을 분리하고 얻은 미황색계 분말상의 식이섬유 - 용도 : 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106909099Date: 2026-01-27Reference: CLIP-0072026000483

United States rulings (origin)

Showing the 10 most recent of 1838 held

Show 5 more
Show rulings from other countries (15)

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 · Korea Customs Service: express consignment clearance (list / simplified / full declaration thresholds) · Korea Customs Service: traveller baggage clearance (allowances, voluntary-declaration reduction, penalties) · Korea Customs Service: 2025 FTA frequently asked cases (deadline for retroactive preference claims) · Korea Ministry of Government Legislation (easylaw): overseas direct purchase — medicines and health functional foods · Korea Law Information Centre: Customs Act article 81, Enforcement Decree article 96 and Annex 2 (simplified tariff rates) · 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)

I am a: Forwarder — Changes which blocks are emphasised