Electrical machinery and equipment and parts thereof › "smart cards" and other media for the recording of sound or of other
Other recorded optical media
HS 852349United States → Korea
1Overview
- Destination duty: 0% (FTA 협정세율 - 미국, same on all 8 lines)
- VAT (부가가치세): 10%
- This code covers: Other recorded optical media
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 recorded optical media
- zh_hant其他已錄製光學媒體
- zh_hans其他已录制光学媒体
Korea tariff lines
| Line | Description |
|---|---|
| 8523491010 | 컴퓨터 소프트웨어를 수록한 것 |
| 8523491030 | 비디오 녹화된 것 |
| 8523491040 | 음성만을 기록한 것 |
| 8523491090 | 기타 |
| 8523499010 | 컴퓨터 소프트웨어를 수록한 것 |
| 8523499020 | 비디오 녹화된 것 |
| 8523499030 | 음성만을 기록한 것 |
| 8523499090 | 기타 |
United States export-side line (reference)
- 8523.49.20For reproducing phenomena other than sound or image
- 8523.49.20.10Prepackaged software for automatic data processing machines, of a kind sold at retail
- 8523.49.20.20Other
- 8523.49.30.00For reproducing sound only
- 8523.49.40.00For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs
- 8523.49.50.00Other
Top 3 Korea rulings
- ClariCT.AI(ClariCT.AI DVD 타입 (4.7 GB))(개요) CT 영상 장치(의료영상 촬영 장비)에서 획득된 영상의 잡음제거 처리 및 개선이 가능하게 하며 PACS 워크스테이션으로 전송을 가능하게 하는 컴퓨터 소프트웨어가 설치된 DVD타입의 저장 장치
- UFLEX LICENS(IN-423-00)ㅇ 물품의 개요 - 반도체IC 테스트장비(UFLEX TESTER) 시스템의 업그레이드를 위한 소프트웨어 CD ㅇ 물품의 형태 및 용도 - 반도체IC 테스트장비를 업그레이드시켜 검사항목을 추가시키기 위한 용도로 사용
- Simatic step 7 professional V13 ; GERMANYㅇ 개요 - 소프트웨어 패키지로서 ① 소프트웨어를 저장하고 있는 DVD ROM과 ② 소프트웨어 라이선스 인증용 USB 동글* 로 구성 *〔Dongle〕특정 프로그램의 복사나 실행시 인가된 사용자만이 사용할 수 있도록 보안키나 ID를 저장한 장치 - (사용 방법) 소프트웨어를 PC에 설치하고 USB 동글로 라이...
As of: 2026-02-12
3Duty & tax
Rate available to United States origin
| Line | Description | 기본세율 | WTO 협정세율(양허세율) | FTA 협정세율 - 미국 |
|---|---|---|---|---|
| 8523491010 | 컴퓨터 소프트웨어를 수록한 것 | 0% | 0% | 0% |
| 8523491030 | 비디오 녹화된 것 | 0% | 0% | 0% |
| 8523491040 | 음성만을 기록한 것 | 0% | 0% | 0% |
| 8523491090 | 기타 | 0% | 0% | 0% |
| 8523499010 | 컴퓨터 소프트웨어를 수록한 것 | 0% | 0% | 0% |
| 8523499020 | 비디오 녹화된 것 | 0% | 0% | 0% |
| 8523499030 | 음성만을 기록한 것 | 0% | 0% | 0% |
| 8523499090 | 기타 | 0% | 0% | 0% |
Destination costs beyond the duty (internal taxes and fees)
about +10% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As 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
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
- 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
- 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
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
No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.
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
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- 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.
- 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.
- 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.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- 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.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- 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.
- 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.
- 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.
- 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.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- 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.
- 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.
- 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
- 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.
- 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.
- 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.
- 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.
- 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.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Score: 0.17
A signal derived from public data, not advice.
Why this reading
- ambiguityClassification is contested — 8 KR rulings split across 3 subheadings.unipass.customs.go.kr2026-09-07
Components
| Import requirements | 0.00 | No customs-verified requirement (UNI-PASS requirement list). unipass.customs.go.kr |
|---|---|---|
| Classification ambiguity | 0.54 | KR rulings: 8, spread over 3 subheadings unipass.customs.go.krUS CROSS: 8 rulings, 38% of them decided on more than one line · 9 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | No data | The 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 |
As of: 2026-09-07
8Cases
Rulings held:Korea 8United States 8Taiwan 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 8 most recent
- 관세평가분류원ClariCT.AI(ClariCT.AI DVD 타입 (4.7 GB))(개요) CT 영상 장치(의료영상 촬영 장비)에서 획득된 영상의 잡음제거 처리 및 개선이 가능하게 하며 PACS 워크스테이션으로 전송을 가능하게 하는 컴퓨터 소프트웨어가 설치된 DVD타입의 저장 장치Decided line: 8523491011Date: 2019-08-23Reference: CLIP-0072019003559
- 관세평가분류원UFLEX LICENS(IN-423-00)ㅇ 물품의 개요 - 반도체IC 테스트장비(UFLEX TESTER) 시스템의 업그레이드를 위한 소프트웨어 CD ㅇ 물품의 형태 및 용도 - 반도체IC 테스트장비를 업그레이드시켜 검사항목을 추가시키기 위한 용도로 사용Decided line: 8523491019Date: 2018-02-02Reference: CLIP-0072018000695
- 관세평가분류원Simatic step 7 professional V13 ; GERMANYㅇ 개요 - 소프트웨어 패키지로서 ① 소프트웨어를 저장하고 있는 DVD ROM과 ② 소프트웨어 라이선스 인증용 USB 동글* 로 구성 *〔Dongle〕특정 프로그램의 복사나 실행시 인가된 사용자만이 사용할 수 있도록 보안키나 ID를 저장한 장치 - (사용 방법) 소프트웨어를 PC에 설치하고 USB 동글로 라이...Decided line: 8523491011Date: 2017-10-24Reference: CLIP-0072017005270
- 관세평가분류원CD ;;;;1) 물품개요 - 피아노 연주곡이 저장된 CD 2) 기능 및 용도 - 발레 수업에 사용하기 위해 제작된 앨범으로 CD 플레이어나 컴퓨터로 재생하여 청취Decided line: 8523491020Date: 2015-11-18Reference: CLIP-0072015005954
- 관세평가분류원Other optical media ; OPERTING DEVICE ;- 보일러관리에 요구되는 기능을 집약해서 소프트웨어만으로 보일러를 제어, 관리 할수 있도록 만든 보일러 전용 소프트웨어 프로그램이 기록된 컴팩트 디스크(CD) - 모니터링 기능, 보고서 자동 작성 기능,기기 이상 관리 기능,스케쥴 설정기능, 대수 제어 설정 기능을 관리하고 다관시스템(여러개의 보일러를 설치하는...Decided line: 8523491011Date: 2015-04-21Reference: CLIP-0072015001835
Show 3 more
- 관세평가분류원문자메시지 소프트웨어패키지; HSI-SMS; 400 USER용; KOREAο 물품개요 - 소프트웨어 패키지가 저장된 지름 12cm의 CD(Compact Disc). ο 작동원리 - 상용 서버컴퓨터에 탑재되어 구동되며, 사무용 교환기·통신사 SMS서버· MES서버와 연동되어 서비스를 제공함. ο 주요 기능 및 용도 - 공장 라인내 지정단말기(갤럭시플레이어)간의 문자메시지 수발신 - ...Decided line: 8523491011Date: 2014-02-19Reference: CLIP-0072014000829
- 관세평가분류원ㅇ 품명 : 치과용 CAD-CAM 밀링장치 소프트웨어ㅇ 물품 개요 - 치과용 CAD-CAM* 밀링장치의 업그레이드를 위한 소프트웨어 CD로 PC(운영환경 Windows 7 Professionanl)에 설치하여 사용 * CAD-CAM : 컴퓨터를 이용하여 임플란트 등 보철물을 구강구조에 최적화된 상태로 디자인하여 정밀한 보철물을 제작하는 것Decided line: 8523491011Date: 2013-07-10Reference: CLIP-0072013003160
- 관세평가분류원Golf equipment(golf simulator) ; X-golf softwareㅇ 소프트웨어가 수록된 DVD 9매로 구성 ㅇ 3D골프코스에서 라운딩을 즐길 수 있는 X-golf프로그램과 골프 스윙을 전문적으로 분석하고 교정할 수 있는 레슨 프로그램 X-birdie 수록Decided line: 8523491011Date: 2012-07-20Reference: CLIP-0072012003258
United States rulings (origin)
Showing the 8 most recent
- NYThe tariff classification of software recovery “kits”Decided line: 8523.49.4000Date: 2018-08-28Reference: N299866
- HQRevocation of HQ H217623; Modification of HQ 562821; Tariff Classification of name badge components.Decided line: 3926.90.99, 4821.90.40, 7326.90.85, 7616.99.50, 8505.11.00, 8523.49.40Date: 2017-07-19Reference: H269117
- HQProtest and Application for Further Review No. 2720-15-100415; Classification of DVD sets.Decided line: 8523.49.5000Date: 2016-06-15Reference: H266820
- HQRevocation of NY N058455; Modification of HQ H083275; Classification of DVDs and Blu-Ray DiscsDecided line: 8523.49.40Date: 2015-03-27Reference: H236026
- NYThe tariff classification of the core Smart-Vue 915 MHz wireless monitoring system from FranceDecided line: 8517.62.0050, 8523.49.4000, 9025.80.1000Date: 2015-01-23Reference: N260423
Show 3 more
- NYThe tariff classification of DVD’s from ChinaDecided line: 8523.49.5000Date: 2013-09-12Reference: N245911
- NYThe tariff classification of dental-planning software from GermanyDecided line: 8523.49.4000Date: 2013-04-17Reference: N240018
- NYThe tariff classification of several CD/DVD laser lens cleaners and an optical disc cleaner with related accessories from ChinaDecided line: 3402.20.1100, 3926.90.9980, 5602.10.9090, 8523.49.3000Date: 2012-05-16Reference: N214796
Show rulings from other countries (2)
- TW藉自動資料處理機,提供給使用者處理或與機器互動,可以讀取之二位元方式複製儲存於機器之指令、資料、聲音、影像者定量血流分數測量軟體 AngioPlus Core 2.0Decided line: 85234900103Date: 2023Reference: 112CA0235
- TW藉自動資料處理機,提供給使用者處理或與機器互動,可以讀取之二位元方式複製儲存於機器之指令、資料、聲音、影像者Data decoder & Analyzer、CODE300-32 Basic/Extended(軟體光碟)Decided line: 85234900103Date: 2016Reference: 105CA0316
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