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United States → KoreaHS 340111Other soapBroker recommended

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Other soap

HS 340111United 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 2 lines)
  • VAT (부가가치세): 10%
  • This code covers: Other soap

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

  • ko화장용(약용을 포함한다)
  • enOther soap
  • zh_hant其他肥皂
  • zh_hans其他肥皂

Korea tariff lines

LineDescription
3401111000약용비누
3401119000기타
United States export-side line (reference)
  • 3401.11.10.00Castile soap
  • 3401.11.50.00Other

Top 3 Korea rulings

  • Organic surface-active preparation for toilet use; HANAMI계면활성제(Sodium Laureth Sulfate, Lauryl Betaine), Shorea Stenoptera Seed Butter, Butyrospermum Parkii (Shea) Butter, Cocos Nucifera (Coconut) Oil, Sea Salt, Sucrose, Sodium Bic...
  • Soap; SCALP CARE HAIR SOAP; JAPANㅇ sodium palmate, sodium palm kernelate, potassium palmate, potassium palm kernelate, water 등으로 혼합·제조한 주형상의 비누를 수지제봉지에 소매포장한 것(용량 : 30g) - 용도 : 화장용 비누(두피세척 등)
  • Toilet soap; Bubbly Naked; U.KAqua, Propylene Glycol, Sodium Laureth Sulfate, Sodium Cocosamphoacetate, Sodium Stearate, Lauryl Betaine, Fragrance, Citrus Aurantium Dulcis (Orange) Peel Oil, Citrus Auran...

Not your product? Search again

As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
3401111000약용비누8%6.5%0%
3401119000기타8%6.5%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

  • 약사법
    Accepting bodies:
    한국동물약품협회 · 한국의약품수출입협회
    Document:
    표준통관예정보고서(의약품등)
    2 tariff lines

    3401111000, 3401119000

  • 화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)
    2 tariff lines

    3401111000, 3401119000

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: 0.72

A signal derived from public data, not advice.

Why this reading

Components

Import requirements0.76약사법 unipass.customs.go.kr화장품법 unipass.customs.go.kr2 requirement law(s) · 2/2 of the HS10 lines below this code customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.77KR rulings: 51, spread over 2 subheadings unipass.customs.go.krUS CROSS: 171 rulings, 81% of them decided on more than one line · 92 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regimeNo dataThe KR regulatory-regime table has no row matching this HS6, so the component was not computed (its weight is redistributed). code/rules/regime_table.json
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 51United States 171Taiwan 2China —

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 51 held

  • 관세평가분류원Organic surface-active preparation for toilet use; HANAMI계면활성제(Sodium Laureth Sulfate, Lauryl Betaine), Shorea Stenoptera Seed Butter, Butyrospermum Parkii (Shea) Butter, Cocos Nucifera (Coconut) Oil, Sea Salt, Sucrose, Sodium Bic...Decided line: 3401119000Date: 2025-04-10Reference: CLIP-0072025001451
  • 관세평가분류원Soap; SCALP CARE HAIR SOAP; JAPANㅇ sodium palmate, sodium palm kernelate, potassium palmate, potassium palm kernelate, water 등으로 혼합·제조한 주형상의 비누를 수지제봉지에 소매포장한 것(용량 : 30g) - 용도 : 화장용 비누(두피세척 등)Decided line: 3401119000Date: 2018-05-30Reference: CLIP-0072018002661
  • 관세평가분류원Toilet soap; Bubbly Naked; U.KAqua, Propylene Glycol, Sodium Laureth Sulfate, Sodium Cocosamphoacetate, Sodium Stearate, Lauryl Betaine, Fragrance, Citrus Aurantium Dulcis (Orange) Peel Oil, Citrus Auran...Decided line: 3401119000Date: 2017-08-24Reference: CLIP-0072017005416
  • 관세평가분류원Medicated soaps; DUA HATI SARI KESED SOAP; INDNSIA지방산 알칼리 염을 기제로 하여 Talc, Tawas(명반), Aluminium potassium sulfate(칼륨명반) 등으로 조제된 bar상의 비누를 지제박스에 소매포장(내용량: 70g)Decided line: 3401111000Date: 2016-09-02Reference: CLIP-0072016005312
  • 관세평가분류원Organic surface active products for use as soap, in the form of moulded pieces or shapes; 모엘렛 클렌징 솝; R.KOREAㅇ정제수, 글리세린, 부틸렌글라이콜, 코코베타인, 소듐코코일글루타메이트, 코카미도프로필베타인, 트레할로스, 티이에이코코일글루타메이트, 1,2-헥산디올, 하이드롤라이즈드콜라겐, 자몽추출물 등으로 조제된 반투명 주형상을 망으로 감싼 유기계면활성제품 - 용도 : 화장용 비누Decided line: 3401119000Date: 2016-08-18Reference: CLIP-0072016005027
Show 5 more
  • 관세평가분류원Toilet soap; Turkish Delight 900g; U.Kwater, glycerin, brassica campestris(rapeseed) seed oil, cocos nucifera(coconut) oil, prunus amygdalus dulcis(sweet almond) oil, fragrance, cucumis melo(melon) fruit extract...Decided line: 3401119000Date: 2016-07-01Reference: CLIP-0072016003749
  • 관세평가분류원Toilet soap; Dream Wash Roulade 900g; U.Kcalamine, aloe barbadensis leaf extract, water, glycerin, brassica campestris(rapeseed) seed oil, cocos nucifera(coconut) oil, sodium stearate 등으로 혼합된 원통형상의 비누를 지제박스에 포장한 것임...Decided line: 3401119000Date: 2016-07-01Reference: CLIP-0072016003753
  • 관세평가분류원Toilet soap; DIAL BAR SOAPSodium cocoate, sodium palm kernelate, sodium palmate, sodium tallowate, triclocarban, water, talc, coconut acid, palm acid, tallow acid, PEG-6 methyl ether, fragrance, glyc...Decided line: 3401119000Date: 2012-12-11Reference: CLIP-0072012005682
  • 관세평가분류원Toilet soap; Turmeric Soap; 100gSodium cocoate, Sodium palm kernelate, Water, Glycerin, Fragrance, Basil leaf, Turmeric extract, Tamarind extract, Tocopherol 등으로 조제된 직육면체의 황색 비누를 지제상자에 소매포장(Net 100g) - 용도:...Decided line: 3401119000Date: 2011-06-23Reference: CLIP-0072011001180
  • 관세평가분류원Toilet soap;PROPOLIS AND HONEY SOAP;;;AUSTRIA- Sodium palmitate, Sodium cocoate, Glycerin, Propolis extract, @§Honey, Fragrance, Sodium chloride 등으로 조성된 암갈색 주형상의 화장@§용 비누를 투명한 수지필름으로 소포장후 지제박스에 소매포장한 것@§(Net.100g)@§- 용...Decided line: 3401119000Date: 2005-09-21Reference: CLIP-0072005873553

United States rulings (origin)

Showing the 10 most recent of 171 held

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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 · 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: Customs broker — Changes which blocks are emphasised