helptariff
United States → KoreaHS 330730Perfumed bath salts and other bath preparationsBroker recommended

정유 와 레지노이드 , 조제향료와 화장품ㆍ화장용품(ko) › Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic

Perfumed bath salts and other bath preparations

HS 330730United States → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 3307301000)
  • VAT (부가가치세): 10%
  • This code covers: Perfumed bath salts and other bath preparations

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

  • ko향을 첨가한 목욕용 염과 그 밖의 목욕용 제품류
  • enPerfumed bath salts and other bath preparations
  • zh_hant沐浴香鹽及其他沐浴用劑
  • zh_hans沐浴香盐及其他沐浴用剂

Korea tariff lines

LineDescription
3307301000가향한 목욕용 염
3307302000기타 목욕용 제품류
United States export-side line (reference)
  • 3307.30.10.00Bath salts, whether or not perfumed
  • 3307.30.50.00Other

Top 3 Korea rulings

  • Other bath preparations; DERMA PRO VITAMIN GEL – CICA filter; R.KOREAㅇ 물품개요 - 비타민C, 병풀추출물, 덱스트린, 글리세린, 폴리아크릴산나트륨, 잔탄검, 유당, 오일, 색소 등으로 혼합, 조제된 녹색계 고점조 페이스트를 상부에 구멍이 천공된 플라스틱제 용기(크기: 지름 약 8㎝, 높이 약 2.5㎝)에 충전한 것 - 용도 : 샤워기 헤드 내부에 장착하여 샤워용수에 잔류염소 ...
  • Perfumed bath salts; BATH BALL; SANRIO CHARACTERS탄산수소나트륨, 구연산, 황산나트륨, 아밀로텍스트린, 폴리글리세린, 향료(딸기향), 색소 등으로 조제된 목용용 염 내부에 플라스틱제 캐릭터 장난감을 넣고 구형 모양으로 성형하여 수지팩에 소매포장한 것 - 용도 : 유아용 입욕제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • PERFUMED BATH SALTS;LEMON CRYSTAL MUD FOOT-BATH;;;CHINAㅇ 구성 및 형태@§ - Cellulose gum, Aloe, Lemon flavor oil, 색소 등으로 혼합·조제된 @§황색 결정성 분말의 욕족제와, Sodium sulfate, Sodium hydrogen @§carbonate, Sodium chloride 등으로 혼합·조제된 백색 결정성 분말의 희@§석...

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
3307301000가향한 목욕용 염8%6.5%0%
3307302000기타 목욕용 제품류8%6.5%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

  • 3307301000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)
  • 3307302000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)

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: 0.69

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] Only a registered Korean cosmetics Responsible Distributor may import; each item needs a standard import report through KPTA plus Korean labelling. Functional cosmetics (whitening, anti-wrinkle, UV) need MFDS review or notification.mfds.go.kr2026-09-07
  • requirement1 destination import requirement(s) found: 화장품법unipass.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 requirements0.52화장품법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 2/2건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.77KR 결정례 59건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 191건 중 복수 세번 결정 비율 81% · 같은 사건에서 함께 검토된 다른 HS6 91개 rulings.cbp.gov
Regulatory regime0.80화장품법 — 화장품책임판매업 등록 + 표준통관예정보고 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

  • Other bath preparations; DERMA PRO VITAMIN GEL – CICA filter; R.KOREAㅇ 물품개요 - 비타민C, 병풀추출물, 덱스트린, 글리세린, 폴리아크릴산나트륨, 잔탄검, 유당, 오일, 색소 등으로 혼합, 조제된 녹색계 고점조 페이스트를 상부에 구멍이 천공된 플라스틱제 용기(크기: 지름 약 8㎝, 높이 약 2.5㎝)에 충전한 것 - 용도 : 샤워기 헤드 내부에 장착하여 샤워용수에 잔류염소 ...Decided line: 3307302000Date: 2023-02-16
  • Perfumed bath salts; BATH BALL; SANRIO CHARACTERS탄산수소나트륨, 구연산, 황산나트륨, 아밀로텍스트린, 폴리글리세린, 향료(딸기향), 색소 등으로 조제된 목용용 염 내부에 플라스틱제 캐릭터 장난감을 넣고 구형 모양으로 성형하여 수지팩에 소매포장한 것 - 용도 : 유아용 입욕제 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 3307301000Date: 2019-01-21
  • PERFUMED BATH SALTS;LEMON CRYSTAL MUD FOOT-BATH;;;CHINAㅇ 구성 및 형태@§ - Cellulose gum, Aloe, Lemon flavor oil, 색소 등으로 혼합·조제된 @§황색 결정성 분말의 욕족제와, Sodium sulfate, Sodium hydrogen @§carbonate, Sodium chloride 등으로 혼합·조제된 백색 결정성 분말의 희@§석...Decided line: 3307301000Date: 2006-03-14
  • Bath preparation;;;U.S.Aㅇ 구성 및 형태@§ - 해수에서 탈염과정을 거쳐 먹는 물을 추출하고 남은 무색투명한 액상@§ㅇ 성분 : 수분 95.53%, Nacl 4.83%(해수에 염류가 약 3.5% 함유) 등@§ㅇ 제조공정 : 해양심층수⇒탈염⇒먹는물 추출⇒남은 부산물⇒일정 용기@§에 포장@§ㅇ 용도@§ - 욕조 등에 따뜻한 물과 10:...Decided line: 3307302000Date: 2006-01-31
  • Bath preparations;OLIVE SKIN REPAIRSea salt,Olive oil,Lavender essential oil,Vitamin E 등으로 조제된 황갈@§색 고운 입상을 50g 플라스틱 용기에 소매포장한 것.Decided line: 3307302000Date: 2005-04-20
  • Bath preparation(신청품명 : Flower Petal Bath(꽃으로 목욕))건조된 꽃과 잎(밀국화, 천일홍, 스타티스, 페파민트, 장미송이, 장미꽃@§잎, 자스민), 레몬 등에 점토환(Mineral ball, 약 27%)을 혼합한 것을 원@§통형 플라스틱 용기에 포장(내용량: 1회분 185g)한 제품과 대나무 살로 엮@§어 만든 소형 뜰채 및 목욕 욕조에 원료를 담아 침수시킬 수 있...Decided line: 3307302000Date: 2004-11-29
  • bath preparations;AlphaSoft;;;U.S.Aㅇ 성분 및 형태 @§ Mineral oil(광유), PEG 200 Dilaurate, Lanolin Oli, Castor oil, @§fragrance, Green Dye 등으로 조제된 청색 오일상을 237㎖ 플라스틱병에 @§소매포장한 것으로 향취가 있음@§@§ㅇ 용도 @§ 비누와 같은 역활을 하므로 목욕시...Decided line: 3307302000Date: 2004-11-10
  • Bath preparation ; Hemp bath and massage oilCanola oil, Sunflower oil, Hemp seed oil, Grape seed oil, PPG @§Myristyl propionate, Vitamin E, Fragrance 등으로 조성된 액상을 소매포@§장(250ml)Decided line: 3307302000Date: 2004-05-25
  • Bath preparation천연 온천수를 농축한 상태로 각종 미네랄 성분(나트륨, 칼륨, 칼슘, 마그네슘, 염소, 탄산이온 등)을 함유하는 무색 투명 액상(1L/plastic)Decided line: 3307302000Date: 2004-01-09
  • Bath preparationSodium dicarbonate, Ascorbic acid, Citric acid 등으로 조제,성형된 백색 원형 타블렛상 용도 : 수도물에 잔류하는 염소 제거와 비타민을 이용하는 기타의 목욕용 제품Decided line: 3307302000Date: 2003-12-17
  • Bath preparation;심층수를 원료로 만든 염화마그네슘, 염화나트륨, 칼륨, 칼슘 등의 미네랄을 함유하는 무색 투명한 액상의 목욕용 조제품으로 플라스틱 팩에 소매포장(300ml/pack)Decided line: 3307302000Date: 2003-05-07
  • Bath preparation;湯の花황산알루미늄, 황산제일철, 산화알루미늄, 황산제이철, 황산마그네슘 등으로 조성된 거칠은 담황색 분말 및 알갱이상을 부직포팩에 포장후 지제상자에 소매포장(10gx10개)Decided line: 3307302000Date: 2003-04-28
  • Perfumed bath salt;活氣湯Sodium hydrogen carbonate, Sodium carbonate, Sodium chloride, Sodium lactate, 색소, 향료 등으로 조성된 담청색 거칠은 분말상을 수지제 팩에 소매포장한 것(20g). 용도 : 가향한 목욕용 염.Decided line: 3307301000Date: 2003-04-01
  • Bath preparations;BUBBLE GUMSodium polyethoxyethyl dodecylsulfate, Sodium POE(3)lauryl ether sulfate, Coconut diethanolamide, Bis(2-hydroethyl)coco alkyl amine acetae, Water, Citric acid, Salt, Spearmi...Decided line: 3307302000Date: 2002-12-21
  • Perfumed bath salts;LEMONGRASS중탄산나트륨, 코코넛 오일, 올리브 오일, 레몬그레스 오일 등으로 조성된 백색계 구상(지름 약 42mm)의 목욕용 염을 비닐에 소포장(내용량 50g). 용도: 목욕용 염.Decided line: 3307301000Date: 2002-12-11
Show rulings from other countries (24)

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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