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United States → TaiwanHS 620193인조섬유제의 것No data

Articles of apparel and clothing accessories, not knitted or crocheted › Men's or boys' overcoats, carcoats, capes, cloaks, anoraks

인조섬유제의 것

HS 620193United States → Taiwan

Destination duty
No rate data
Business tax (營業稅)
5%
Clearance difficulty
No data

1Overview

  • Destination duty: No rate data — No preferential agreement with United States — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: 인조섬유제의 것

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.

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: 2026-07-29 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko인조섬유제의 것

Taiwan tariff lines

No Taiwan tariff lines held for this HS6.

United States export-side line (reference)

    Not your product? Search again

    As of: 2026-07-29

    3Duty & tax

    No preferential agreement with United States — the basic / MFN rate applies.

    No rate data

    Destination costs beyond the duty (internal taxes and fees)

    about +5.04% 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
    Trade-promotion service fee 0.04%0.04% of (customs value (CIF)); not collected where the amount payable is 100 TWD or less.0.04%貿易法 第21條之1 · 貿易法施行細則 第17條 · 推廣貿易服務費免收項目範圍(2024-02-02)As of: 2026-09經濟部國際貿易署 — 推廣貿易服務費
    Business tax (營業稅)5% of (customs value (CIF) + duty).5%加值型及非加值型營業稅法 第41條As of: 2026-09財政部關務署 — 海關如何課徵進口貨物營業稅？

    Caveats

    • Trade-promotion service fee 0.04% is not collected where the amount payable is 100 TWD or less. The calculator does not apply that floor, because it does not know which currency you typed.
    • 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: NT$2,000 per-consignment exemption.
    • 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

    NT$2,000 per-consignment exemption

    A consignment with a dutiable value of NT$2,000 or less is free of customs duty, business tax and commodity tax. The trade-promotion fee is in practice not collected in this range either, because of its NT$100 floor.

    · More than six such duty-free releases by the same taxpayer within a half-year (Jan–Jun / Jul–Dec) triggers a 頻繁進口 designation and the exemption is withdrawn.

    · Alcohol, tobacco and tariff-quota agricultural products are excluded regardless of value.

    Threshold:
    2000 TWD
    Legal basis:
    關稅法 第49條
    財政部 — 小額進口貨物免稅規定
    Other clearance routes (3)
    • X2 low-value duty-free express consignment (≤ NT$2,000)effective rate about 0%duty 0%

      Cleared on a simplified declaration with no tax charged. Only the C1 (no review, no inspection) or C3 (physical inspection) channels are assigned.

      Applies when:
      Air express consignment with a dutiable value of NT$2,000 or less
      Limits:
      2000 TWD/shipment
      空運快遞貨物簡易申報通關作業規定
    • X3 low-value dutiable express consignment (NT$2,001–50,000)

      Cleared on a simplified declaration, but duty and business tax are charged normally. Goods subject to import controls, drawback, quota, special duties or the special-goods tax must use a full 進口報單.

      Applies when:
      Air express consignment with a dutiable value between NT$2,001 and NT$50,000
      Limits:
      2001 TWD/shipment · 50000 TWD/shipment
      空運快遞貨物簡易申報通關作業規定
    • EZ WAY real-name verification — required for individual consignees

      An import express consignment addressed to an individual is only accepted for declaration once the consignee has completed real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Without it clearance is held until corrected. Basis: 空運快遞貨物通關辦法 §17(3); enforced in the clearance system since 2020-05-16.

      Applies when:
      Any import express consignment addressed to an individual
      財政部關務署 — 快遞收貨人實名認證(EZ WAY)

    Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. 貨物稅 and 菸酒稅 fall only on goods listed in their statutes, which an HS6 code cannot settle. Verify with the Customs Administration or a licensed 報關業者.

    As of: 2026-09-09

    • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
    • · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
    • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
    • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
    • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

    Landed-cost estimate

    Duty rate used
    —
    Customs value
    —
    Duty
    —
    Trade-promotion service fee 0.04% (0.04%)
    —
    Business tax (營業稅)
    —
    Estimated total
    —

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

    As of: 2026-07-29

    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

    • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
    • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
    • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
    • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
    • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
    • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

    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

    Taiwan import documents

    • Import declaration (進口報單)
      Issued by:
      Customs broker or importer, transmitted through the Single Window
      When:
      Within 15 days from the day after the conveyance's import date

      Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

      Official page
    • Delivery order (小提單, D/O)
      Issued by:
      Carrier or freight forwarder
      When:
      Exchanged after the goods arrive

      The document against which the goods are collected from the container terminal or warehouse.

      Official page
    • Commercial invoice
      Issued by:
      Exporter
      When:
      With the declaration

      The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

      Official page
    • Packing list
      Issued by:
      Exporter
      When:
      With the declaration

      Used for reconciliation during a C3 physical examination.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier
      When:
      Issued at loading

      Reconciled against the manifest and used to obtain the delivery order.

      Official page
    • Certificate of origin
      Issued by:
      Issuing body in the exporting country
      When:
      When claiming a preferential rate or when the import regulation requires it

      Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

      Official page
    • Import permit
      Issued by:
      International Trade Administration or another competent authority
      When:
      When the import regulation column shows a corresponding code

      Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

      Official page
    • Power of attorney (委任書)
      Issued by:
      Importer (taxpayer)
      When:
      Before appointing a customs broker

      Authorises the broker to declare, pay the taxes and collect the goods.

      Official page
    • Inspection and border-check documents
      Issued by:
      BSMI, TFDA
      When:
      With or before the declaration

      Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

      Official page

    6Procedure

    1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
    2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
    3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
    4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
    5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
    6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
    1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
    2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
    3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
    4. PaymentPay the duty, business tax and related fees.
    5. ReleaseCollect the goods from the air cargo terminal.
    1. Express categoriesExpress consignments are graded by customs value into X1 (import express documents), X2 (low-value duty-free, NT$2,000 or less), X3 (low-value dutiable, NT$2,001–50,000) and X4 (high-value, over NT$50,000). X1 to X3 are assigned only the C1 (release) or C3 (examination) channel; X4 can be assigned C1, C2 or C3.
    2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
    3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
    4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
    5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
    6. Consignee real-name verification (EZ WAY)For an import express consignment addressed to an individual, art. 17(3) of the Regulations Governing Customs Clearance for Air Express Consignments requires the consignee to complete real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Customs has checked the express-consignment declaration authorisation in its clearance system since 2020-05-16; where the importer is not verified, the declaration is not accepted until the omission is corrected.
    1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
    2. AllowanceFor an adult traveller, personal and household articles are exempt up to a total customs value of NT$35,000, raised from NT$20,000 with effect from 2024-06-26. Separately, 1.5 litres of alcohol (any number of bottles, travellers 18 and over), and 200 cigarettes or 25 cigars or one pound of tobacco (travellers 20 and over) are exempt; articles the traveller already owned and used abroad are exempt separately where a single article or set has a customs value of NT$10,000 or less. The NT$35,000 exemption does not apply to travellers who are evidently carrying goods for profit or who travel frequently — twice or more within 30 days, or six times or more within half a year. The basis is art. 11 of the Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage.
    3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
    4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
    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

    No difficulty record for this destination.

    As of: 2026-09-07

    8Cases

    Rulings held:Korea 9United States 1317Taiwan 0China —

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

    Taiwan rulings (destination)

    No Taiwan rulings held.

    United States rulings (origin)

    Showing the 10 most recent of 1317 held

    Show 5 more
    Show rulings from other countries (9)
    • KR관세평가분류원Ⅰ. WOMEN'S DOWN JACKET: ①CFDBDU554F, ②CGDDU541F Ⅱ. WOMEN'S V-NECK DOWN JACKET: ③CGDDU401F Ⅲ. UNI COAT: ④CHDCT451U, ⑤FIDDU848U, ⑥CGDCT420U Ⅳ. UNI DOWN: ⑦FIDDU851U, ⑧FIDDU861U, ⑨FIDDㅇ 물품 개요 - 전면부분이 슬라이드 파스너(지퍼) 또는 단추로 완전 개폐되고, 왼편이 오른편 위로 잠기도록 디자인된 합성섬유제 직물로 만든 방한용 의류 ㅇ [물품①∼③] F(Female. 여성용)품번의 의류(3종) - 하나의 작업지시서에 F품번(여성용)과 M품번(남성용)의 의류를 함께 기재하였으며, 디자인은...Decided line: 6201931000Date: 2020-12-24Reference: CLIP-0072020005203
    • KR관세평가분류원Men's padded waistcoats of synthetic fibres; HEATED UNISEX VEST; PR.CHNA합성섬유제 직물로 만든 패드를 넣은 웨이스트코트로 전기가열식 발열체가 내장된 것(전면 부분이 프레스파스너 5개로 완전 개폐되며 왼편이 오른편 위로 잠기고 허리 양쪽 측면에 주머니가 있으며 왼쪽 주머니 내부에는 USB 케이블이 있고 외부에는 전원 버튼이 있음) - 용도 : 상의Decided line: 6201931000Date: 2020-01-17Reference: CLIP-0072020000130
    • KR관세평가분류원Men's garments of synthetic fibers wovens, MENS DOWN JACKET; N184MDW070(ORANG 030); R.KOREA합성섬유 직물로 만든 남성용 방한 의류로서 전면은 슬라이드 파스너와 단추로 완전 개폐가능하고, 전면부분의 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리부분 바깥쪽에 조이는 부분이 있고, 내부에 충전재가 있으며, 밑단이 허리 아래까지 내려오고, 탈부착가능한 후드가 달려있음- 용 도 : 남성용 방한 의류Decided line: 6201931000Date: 2018-11-26Reference: CLIP-0072018005240
    • KR관세평가분류원Men's garments of synthetic fibers; DOWN JUMPER, FPJ1505; PR.CHNA합성섬유 직물로 만든 남성용 방한 의류로서 전면은 슬라이드 파스너와 벨크로로 완전 개폐되고, 전면부분의 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 허리부분 안쪽에 조이는 부분이 있고, 내부에 충전재가 있으며, 밑단이 허리 아래까지 내려오고, 털(모피)이 탈부착가능한 후드가 있는 긴소매 상의 - 용 도 :...Decided line: 6201931000Date: 2015-12-23Reference: CLIP-0072015006597
    • KR관세평가분류원Men's garments of synthetic fibers; DMPLU-UG1503; PR.CHNA합성섬유 직물로 제조한 남성용 방한용 의류로서 전면은 슬라이드파스너와 벨크로(velcro)로 완전개폐가 가능하고, 전면부분의 왼편이 오른편 위를 덮도록 되어 있으며, 내부에 충전제가 있고, 탈부착이 가능한 후드가 있으며, 긴소매에 밑단은 엉덩이까지 내려오며, 내부에 조임끈이 부착되어 있음 - 용도 : 방한용 ...Decided line: 6201931000Date: 2015-10-22Reference: CLIP-0072015005309
    • KR관세평가분류원Men's garments of synthetic fibers ; Style no. DMPLU-UF1402 ; PR.CHNA- 합성섬유 직물로 제조한 남성용 방한용 의류로서 전면은 슬라이드파스너와 벨크로(velcro)로 완전개폐가 가능하고, 전면부분의 왼편이 오른편 위를 덮도록 되어 있으며, 내부에 충전제가 있고, 탈부착이 가능한 후드가 있으며, 긴소매에 밑단은 엉덩이까지 내려오며 조임끈이 부착되어 있음 - 용도 : 방한용 의류Decided line: 6201931000Date: 2014-10-27Reference: CLIP-0072014005554
    • KR관세평가분류원Men's garments of synthetic fibres ; REWMJKW13311합성섬유제 직물로 제조된 방한의류(전면은 슬라이드파스너로 완전개폐가 가능하고 슬라이드파스너 부위를 덮는 벨크로 덧단이 있으며, 덧단은 왼편이 오른편 위로 잠기도록 되어 있고, 밑단은 엉덩이까지 내려오며, 가슴과 허리에 포켓이 있으며, 슬라이드파스너로 탈부착되는 후드가 있고, 긴 소매이며 내부에 충전제가 있는 ...Decided line: 6201931000Date: 2014-05-15Reference: CLIP-0072014002438
    • KR관세평가분류원Men's garments of synthetic fibres; REWMJKW13310합성섬유제 직물로 제조된 방한의류(전면은 슬라이드파스너로 완전개폐가 가능하고 슬라이드파스너 내부 덧단이 왼편에 있고, 밑단은 허리까지 내려오며, 가슴과 허리에 포켓이 있으며, 긴 소매이며 내부에 충전제가 있는 의류) - 용 도 : 방한용 의류Decided line: 6201931000Date: 2014-05-13Reference: CLIP-0072014002374
    • KR중앙관세분석소Men's padded waistcoats(vest); LAKE VEST; PR.CHNA합성섬유제 직물로 제조되어 거위털이 충전된 남성용 웨이스트코트로서 전면이 지퍼로 개폐가 가능하고 소매가 없는 방한용의 것Decided line: 6201931000Date: 2008-12-02Reference: CLIP-0082008001417

    Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · MOF law system: Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage (art. 11 allowances) · Customs Administration: real-name verification for express consignees (EZ WAY) · International Trade Administration: rules governing imports of mainland goods (MW0 and MP1 definitions) · International Trade Administration: trade promotion service fee (rate and basis) · Laws and Regulations Database of Taiwan: Customs Act article 16 (import declaration deadline) · Laws and Regulations Database of Taiwan: Customs Import Tariff, General Rules (which of the three rate columns applies) · 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)

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