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United States → TaiwanHS 620462Women's or girls' trousers, breeches and shorts, of cottonSelf-clearable

Articles of apparel and clothing accessories, not knitted or crocheted › Women's or girls' suits

Women's or girls' trousers, breeches and shorts, of cotton

HS 620462United States → Taiwan

Destination duty
10.5%–12%
Column 1calculator uses 62046220003 at 12%
Business tax (營業稅)
5%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 10.5%–12% (Column 1) — calculator uses 62046220003 at 12% — No preferential agreement with United States — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
  • Business tax (營業稅): 5%
  • This code covers: Women's or girls' trousers, breeches and shorts, of cotton
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw

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

  • ko면으로 만든 것
  • enWomen's or girls' trousers, breeches and shorts, of cotton
  • zh_hant棉製女用或女童用長褲、膝褲及短褲
  • zh_hans棉制女用或女童用长裤、膝裤及短裤

Taiwan tariff lines

LineDescription
62046210005棉製女用或女童用長褲、膝褲及短褲Women's or girls' trousers, breeches and shorts, of cotton
62046220003棉製女用或女童用連兜背帶式工作褲Women's or girls' bib and brace overalls, of cotton
United States export-side line (reference)
  • 6204.62.03.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down
  • 6204.62.05Bib and brace overalls
  • 6204.62.05.05Insulated, for cold weather protection (359)
  • 6204.62.05.10Women's (359)
  • 6204.62.05.25Imported as parts of playsuits (237)
  • 6204.62.05.50Other (237)
  • 6204.62.15Other
  • 6204.62.15.03Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021, 5205.44.0021, 5205.46.0021 or 5205.47.0021 (348)
  • 6204.62.15.06Corduroy (348)
  • 6204.62.15.11Blue denim (348)
  • 6204.62.15.21Other (348)
  • 6204.62.15.26Imported as parts of playsuits (237)
  • 6204.62.15.31Other (348)
  • 6204.62.15.36Imported as parts of playsuits (237)
  • 6204.62.15.41Other (348)
  • 6204.62.15.46Imported as parts of playsuits (237)
  • 6204.62.15.51Other (348)
  • 6204.62.15.56Women's shorts (348)
  • 6204.62.15.61Imported as parts of playsuits (237)
  • 6204.62.15.66Other (348)
  • 6204.62.50.00Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down
  • 6204.62.60Bib and brace overalls
  • 6204.62.60.05Insulated, for cold weather protection (359)
  • 6204.62.60.10Women's (359)
  • 6204.62.60.25Imported as parts of playsuits (237)
  • 6204.62.60.50Other (237)
  • 6204.62.70.00Certified hand-loomed and folklore products (348)
  • 6204.62.80Other
  • 6204.62.80.03Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021, 5205.44.0021, 5205.46.0021 or 5205.47.0021 (348)
  • 6204.62.80.06Corduroy (348)
  • 6204.62.80.11Blue denim (348)
  • 6204.62.80.14Designed for use in hospitals, clinics, laboratories or contaminated areas (348)
  • 6204.62.80.18Other (348)
  • 6204.62.80.26Imported as parts of playsuits (237)
  • 6204.62.80.31Other (348)
  • 6204.62.80.36Imported as parts of playsuits (237)
  • 6204.62.80.41Other (348)
  • 6204.62.80.46Imported as parts of playsuits (237)
  • 6204.62.80.51Other (348)
  • 6204.62.80.56Women's shorts (348)
  • 6204.62.80.61Imported as parts of playsuits (237)
  • 6204.62.80.66Other (348)

Top 3 Taiwan rulings

Not your product? Search again

As of: 2026-07-29

3Duty & tax

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

LineDescriptionColumn 1Column 2Column 3
62046210005棉製女用或女童用長褲、膝褲及短褲10.5%0%12.5%
62046220003棉製女用或女童用連兜背帶式工作褲12%0%12.5%

Destination costs beyond the duty (internal taxes and fees)

about +5.64% 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(10.5%–12%)
12%
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.

The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 62046220003 at 12%

As of: 2026-07-29

4Requirements

No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.

  • 一般紡織品 — 중문 표시(標示) 위주

    Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).

    Agency:
    BSMI
    bsmi.gov.tw

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

Self-clearable

Score: 0.15

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] 一般紡織品 — 중문 표시(標示) 위주Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).bsmi.gov.tw2026-09-07

Components

Import requirements0.00No 輸入規定 code on this HS6 (Taiwan import tariff schedule) — check the regulatory-regime table as well. portal.sw.nat.gov.tw
Classification ambiguity0.43TW rulings: 1, spread over 1 subheadings web.customs.gov.twUS CROSS: 631 rulings, 53% of them decided on more than one line · 102 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.15一般紡織品 — 중문 표시(標示) 위주 bsmi.gov.tw
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 24United States 631Taiwan 1China —

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

Taiwan rulings (destination)

Showing the 1 most recent

United States rulings (origin)

Showing the 10 most recent of 631 held

Show 5 more
Show rulings from other countries (15)
  • KR관세평가분류원Girl's shorts of cotton; K's Minecraft light cotton easy shorts B + os; 434638(12-07) / 05171N057B- 면제 직물로 만든 특정 게임 속 무기 등이 프린트된 검정색계 반바지 (전면에 오프닝이 없고, 허리부분에 탄성밴드로 되어 있으며 양쪽에 주머니가 있음) - 용도 : 반바지 - 물품이미지Decided line: 6204629000Date: 2021-10-15Reference: CLIP-0072021003572
  • KR관세평가분류원Girls' shorts of cotton; K's Minecraft light cotton easy shorts A + os; 434637(12-07) / 05171N056B- 면제 직물로 만든 특정 캐릭터 등이 프린트된 회색계 반바지(전면에 오프닝이 없고, 허리부분에 탄성밴드로 되어 있으며 양쪽에 주머니가 있음) - 용도 : 반바지 - 물품이미지Decided line: 6204629000Date: 2021-10-15Reference: CLIP-0072021003570
  • KR관세평가분류원Girls' breeches of denim; INDIGO BANK KIDS SUPER SKINNY; IKTH64G3; PR.CHNA면 주성분(면 65%, 폴리에스테르 33%, 폴리우레탄 2%)의 데님 직물로 만든 청색계 소녀용 짧은바지(허리부분에 탄성밴드가 있고, 전면이 개폐되지 않으며, 전면부분의 오른편이 왼편 위로 잠긴 형태로 보이도록 박음질되어 있고, 밑단이 무릎을 덮는 의류)Decided line: 6204621000Date: 2016-05-20Reference: CLIP-0072016002884
  • KR관세평가분류원Shorts ; 0742261002(04300811),GIRLS PANTS (WOVEN) ; MYANMAR- 면직물로 제조된 소녀용 반바지로서 청색으로 날염되어 있으며, 여러개의 별모양을 가지고 있음 - 허리는 탄성 밴드처리가 되어 있고 양 옆에는 주머니가 있고 무릎을 덮지 않음 - 용 도 : 소녀용 반바지Decided line: 6204629000Date: 2015-01-23Reference: CLIP-0072015000461
  • KR관세평가분류원Women's trousers of cotton; 144130012; VIETNAM면직물을 재단, 봉제하여 만든 회색계 여성용 긴 바지(전면에 트임이 있고 지퍼와 단추로 개폐가 가능하고, 전면 부분이 오른편이 왼편 위로 잠기도록 디자인되어 있으며 밑단은 발목까지 내려오는 긴 바지) - 원단의 직조형태 : 평직물Decided line: 6204629000Date: 2014-11-21Reference: CLIP-0072014006048
  • KR관세평가분류원Women's trousers of cotton; 카고면바지(144130021); VIETNAM면직물을 재단, 봉제하여 만든 녹색계 여성용 긴 바지(전면에 트임이 있고 지퍼와 단추로 개폐가 가능하고, 전면 부분이 오른편이 왼편 위로 잠기도록 디자인되어 있으며 밑단은 발목까지 내려오는 긴 바지) - 원단의 직조형태 : 4올 능직물(같은 색실 사용)Decided line: 6204629000Date: 2014-11-21Reference: CLIP-0072014006059
  • KR관세평가분류원Shorts of denim; GIRLS PANTS, CETH224GB1-00; PR.CHNA면 데님 직물로 만든 청색계 반바지(허리부분에 조임끈이 있고, 전면이 개폐되지 않으며, 전면부분의 오른편이 왼편 위로 잠긴것처럼 보이도록 박음질되어 있고, 무릎을 덮지 않는 바지임) - 용도 : 반바지Decided line: 6204621000Date: 2014-06-18Reference: CLIP-0072014003045
  • KR관세평가분류원Women's trousers ; SMBL-UF1402 ; PR.CHNA면직물을 재단, 봉제하여 만든 네이비색계 여성용 긴 바지(전면에 트임이 있고 지퍼와 단추로 개폐가 가능하고, 전면 부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며 밑단은 발목까지 내려오는 긴 바지)Decided line: 6204629000Date: 2014-03-27Reference: CLIP-0072014001593
  • KR관세평가분류원Women's trousers; SMBL-UF1403; PR.CHNA면직물을 재단, 봉제하여 만든 검정색계 여성용 긴 바지(전면에 트임이 있고 지퍼와 단추로 개폐가 가능하고, 전면 부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며 밑단은 발목까지 내려오는 긴 바지) - 용도 : 의류Decided line: 6204629000Date: 2014-03-27Reference: CLIP-0072014001605
  • KR관세평가분류원Women's trousers ; SMBL-UF1401 ; PR.CHNA면직물을 재단, 봉제하여 만든 베이지색계 여성용 긴 바지(전면에 트임이 있고 지퍼와 단추로 개폐가 가능하고, 전면 부분이 왼편이 오른편 위로 잠기도록 디자인되어 있으며 밑단은 발목까지 내려오는 긴 바지)Decided line: 6204629000Date: 2014-03-27Reference: CLIP-0072014001594
  • KR관세평가분류원Women's trouses of cotton; ECPW810-C면(97%)과 폴리우레탄(3%)으로 혼방된 청색계 직물을 재단·봉제하여 제조한 여성용 긴바지 - 밑단은 발목아래까지 내려오고, 전면부의 덮개는 왼편이 오른편 위로 잠기도록 디자인되어 있고, 슬라이드파스너와 스냅파스너로 개폐가 되는 형태 - 슬라이드 파스너의 길이는 약 9.5㎝ 및 밑위의 길이가 22.5㎝로 짧...Decided line: 6204629000Date: 2013-08-19Reference: CLIP-0072013003979
  • KR관세평가분류원Women's trousers of cotton ; BGNT323751-00 ; VIETNAM청색계 면직물을 재단·봉재하여 제조한 여성용 긴바지로 전면 무릎, 뒷면 엉덩이, 종아리 부분은 합성섬유로 만든 직물로 연결하여 봉재한 것(전면부는 슬라이드파스너 및 훅과 아이로 개폐되고, 오른편이 왼편을 덮으며, 밑단은 발목아래까지 내려오며, 허리에는 탄성밴드 및 벨트고리가 봉재되어 있음) - 용도 : 여성용...Decided line: 6204629000Date: 2013-04-25Reference: CLIP-0072013001604
  • KR관세평가분류원Women's trousers; WOMEN'S LEGGINGS PANTS, 67:WOVEN 070725(21-16) 05222H023H; VIETNAM면제의 청색 능직물을 재단, 봉재하여 만든 긴바지로 전면부분은 지퍼로 개폐되고 왼편이 오른편 위로 잠기도록 디자인되어 있으나, 앞트임은 짧으며 바지폭이 좁은 등 전체적인 디자인과 사이즈가 여성스러움을 강조하고 날씬한 느낌을 주도록 제작된 바지 - 용도 : 여성용 바지Decided line: 6204629000Date: 2012-09-21Reference: CLIP-0072012004398
  • KR관세평가분류원Women's trousers; WOMEN'S LEGGINGS PANTS, 67:WOVEN 070727(21-16) 05222H023J ; VIETNAM면제의 흑색 능직물을 재단, 봉재하여 만든 긴바지로 전면부분은 지퍼로 개폐되고 왼편이 오른편 위로 잠기도록 디자인되어 있으나, 앞트임은 짧으며 바지폭이 좁은 등 전체적인 디자인과 사이즈가 여성스러움을 강조하고 날씬한 느낌을 주도록 제작된 바지 - 용도 : 여성용 바지Decided line: 6204629000Date: 2012-09-21Reference: CLIP-0072012004397
  • KR관세평가분류원Women's trousers; WOMEN'S LEGGINGS PANTS, 67:WOVEN 070726(21-16) 05222H023I ; VIETNAM면제의 청색 능직물을 재단, 봉재하여 만든 긴바지로 전면부분은 지퍼로 개폐되고 왼편이 오른편 위로 잠기도록 디자인되어 있으나, 앞트임은 짧으며 바지폭이 좁은 등 전체적인 디자인과 사이즈가 여성스러움을 강조하고 날씬한 느낌을 주도록 제작된 바지 - 용도 : 여성용 바지Decided line: 6204629000Date: 2012-09-21Reference: CLIP-0072012004394

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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