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United States → TaiwanHS 950300Other toysBroker recommended

Toys, games and sports requisites; parts and accessories thereof › pedal cars and similar wheeled toys

Other toys

HS 950300United States → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (Column 1, same on all 30 lines) — No preferential agreement with United States — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other toys
  • 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

  • ko세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형(작동하는 것인지에 상관없다), 각종 퍼즐
  • enOther toys
  • zh_hant其他玩具
  • zh_hans其他玩具

Taiwan tariff lines

LineDescription
95030011001設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
95030019003設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車之零件Parts of wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts of dolls' carriages
95030021009玩偶，不論是否穿著衣服Dolls, whether or not dressed
95030022008玩偶之衣服及其附件、鞋靴及帽類Garments and accessories therefor, footwear and headgear of dolls
95030023007玩偶之假髮Wigs, dolls
95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）Eyes, dolls (other than those unmounted of glass, of heading 70.18)
95030029001其他玩偶零件及附件Other parts and accessories of dolls
95030031007電動玩具火車Toy electric trains
95030039009電動玩具火車之零件；軌道、號誌及其他附件Parts of electric trains; tracks, signals and other accessories therefor
95030041005縮減尺寸（比例）之模型組合套件，不論是否活動模型，第９５０３００３１及９５０３００３９號物品除外Reduced-size (scale) model assembly kits, whether or not working models, excluding those of tariff No. 9503.00.31 and 9503.00.39
95030049007第９５０３００４１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.41
95030051002其他建築物組件及建築玩具Other construction sets and constructional toys
95030059004第９５０３００５１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.51
95030061000動物或非人形玩具，充填者Toys representing animals or non-human creatures, stuffed
95030062009其他動物或非人形玩具，非充填者Other toys representing animals or non-human creatures, not-stuffed
95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.61 and 9503.00.62
95030071008玩具樂器及器具Toy musical instruments and apparatus
95030079000第９５０３００７１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.71
95030081006益智玩具Puzzles
95030089008第９５０３００８１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.81
95030091102玩具槍，成組或成套者Toy guns, put up in sets or outfits
95030091200無線電遙控玩具，成組或成套者Radio remote-controlled toys, put up in sets or outfits
95030091905其他玩具，成組或成套者Other toys, put up in sets or outfits
95030092101無線電遙控玩具及模型，裝有馬達者Radio remote-controlled toys and models, incorporating a motor
95030092904其他玩具及模型，裝有馬達者Other toys and models, incorporating a motor
95030093100玩具槍Toy guns
95030093208其他無線電遙控玩具Other radio remote-controlled toys
95030093306吹氣玩具Inflatable toys
95030093903其他玩具Other toys
95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件Parts and accessories of toys of tariff No 9503.00.91, 9503.00.92, 9503.0093
United States export-side line (reference)
  • 9503.00.00Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof
  • 9503.00.00.11Under 3 years of age
  • 9503.00.00.133 to 12 years of age
  • 9503.00.00.71Under 3 years of age
  • 9503.00.00.733 to 12 years of age
  • 9503.00.00.90Other

Top 3 Taiwan rulings

  • 其他動物或非人形玩具，非充填者A Wood Awakening Donkey(FOR AGE 15+ ADULT COLLECTIBLE.NOT A TOY)(11.5" Vinyl Art Toy)
  • 玩具槍貨品名稱：天命2 黑桃A異域手炮 1:1樹脂仿真品 Destiny 2 Ace of Spades exotic handcannon life size finished resin replica 型號：黑桃A（白色） Ace of spades（white） 規格：17*8*2.25 inch、2 Ib
  • 其他玩具VOLVO TRUCKS FH16 25YEAR 1：43/VOLVO 卡車FH16 25 周年紀念款 112508

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
95030011001設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車0%0%7.5%
95030019003設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車之零件0%0%5%
95030021009玩偶，不論是否穿著衣服0%0%7.5%
95030022008玩偶之衣服及其附件、鞋靴及帽類0%0%7.5%
95030023007玩偶之假髮0%0%7.5%
95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）0%0%7.5%
95030029001其他玩偶零件及附件0%0%7.5%
95030031007電動玩具火車0%0%12.5%
95030039009電動玩具火車之零件；軌道、號誌及其他附件0%0%7.5%
95030041005縮減尺寸（比例）之模型組合套件，不論是否活動模型，第９５０３００３１及９５０３００３９號物品除外0%0%12.5%
95030049007第９５０３００４１號所屬玩具之零件及附件0%0%7.5%
95030051002其他建築物組件及建築玩具0%0%12.5%
95030059004第９５０３００５１號所屬玩具之零件及附件0%0%7.5%
95030061000動物或非人形玩具，充填者0%0%12.5%
95030062009其他動物或非人形玩具，非充填者0%0%7.5%
95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件0%0%7.5%
95030071008玩具樂器及器具0%0%12.5%
95030079000第９５０３００７１號所屬玩具之零件及附件0%0%7.5%
95030081006益智玩具0%0%12.5%
95030089008第９５０３００８１號所屬玩具之零件及附件0%0%7.5%
95030091102玩具槍，成組或成套者0%0%12.5%
95030091200無線電遙控玩具，成組或成套者0%0%12.5%
95030091905其他玩具，成組或成套者0%0%12.5%
95030092101無線電遙控玩具及模型，裝有馬達者0%0%12.5%
95030092904其他玩具及模型，裝有馬達者0%0%12.5%
95030093100玩具槍0%0%12.5%
95030093208其他無線電遙控玩具0%0%12.5%
95030093306吹氣玩具0%0%12.5%
95030093903其他玩具0%0%12.5%
95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件0%0%7.5%

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
0%
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

  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.

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

Broker recommended

Score: 0.76

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] 商品檢驗法 — 玩具 應施檢驗商品(BSMI)Toys are BSMI legal-inspection commodities: type testing plus registration of product certification or batch-by-batch inspection, with the BSMI inspection mark; CNS 4797 testing applies.bsmi.gov.tw2026-09-07
  • requirement2 destination import requirement(s) found: (1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit nu, Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.portal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — 82 TW rulings split across 11 subheadings.web.customs.gov.tw2026-09-07

Components

Import requirements0.71(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit nu portal.sw.nat.gov.twSome of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw2 輸入規定 code(s) · 16/24 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements
Classification ambiguity0.81TW rulings: 82, spread over 11 subheadings web.customs.gov.twUS CROSS: 1464 rulings, 24% of them decided on more than one line · 194 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.78商品檢驗法 — 玩具 應施檢驗商品(BSMI) 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 491United States 1464Taiwan 82China —

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

Taiwan rulings (destination)

Showing the 10 most recent of 82 held

  • 其他動物或非人形玩具，非充填者A Wood Awakening Donkey(FOR AGE 15+ ADULT COLLECTIBLE.NOT A TOY)(11.5" Vinyl Art Toy)Decided line: 95030062009Date: 2021Reference: 110AA0254
  • 玩具槍貨品名稱：天命2 黑桃A異域手炮 1:1樹脂仿真品 Destiny 2 Ace of Spades exotic handcannon life size finished resin replica 型號：黑桃A（白色） Ace of spades（white） 規格：17*8*2.25 inch、2 IbDecided line: 95030093100Date: 2021Reference: 110CA0096
  • 其他玩具VOLVO TRUCKS FH16 25YEAR 1：43/VOLVO 卡車FH16 25 周年紀念款 112508Decided line: 95030093903Date: 2021Reference: 110AA0029
  • 益智玩具蠟筆小新微型拼圖扭蛋玩具 規格：數量64片 尺寸：約長12公分x寬10公分(組裝後)Decided line: 95030081006Date: 2020Reference: 109AA0564
  • 益智玩具易開罐造型拼圖罐 (Puzzle Can)Decided line: 95030081006Date: 2020Reference: 109AA0385
Show 5 more

United States rulings (origin)

Showing the 10 most recent of 1464 held

Show 5 more
Show rulings from other countries (15)
  • KR관세평가분류원로보독; RoboDog; KR;ㅇ (개요) 전면 led 메트릭스 화면, mp3 플레이어 & 스피커, 각종 센서, 서보모터 등으로 구성된 인공지능 기반 교육용 4족 보행 로봇(RoboDog) ㅇ 성능 및 제원 등 - 프로그래밍 동작제어 : JC블록 모바일 앱 제어, 스크레치, 엔트리, 파이썬 지원 - 다리별 서보모터를 통한 4족 보행(전진/...Decided line: 9503003493Date: 2026-05-15Reference: CLIP-0072026002111
  • KR관세평가분류원유아 모빌; S&G TP TALES MOBILE; CN;1) 개요 - 동물모양의 봉제인형이 부착되어 있는 멜로디 모빌로서, 유아 침대에 장착하여 아기가 누워서 회전하는 모빌을 보거나 옆에 장착된 뮤직박스 버튼을 눌러 선택하여 음악을 들을 수 있음 2) 구성 ① 모빌가지 3개 + 인형 ② 뮤직박스(6개의 음악 카테고리 및 18개의 멜로디) ③ 고정볼트 및 잠금나사(...Decided line: 9503003800Date: 2026-03-23Reference: CLIP-0072026001215
  • KR관세평가분류원캐리어카; Heavy Loader Truck; 26-031422- 플라스틱 재질의 캐리어카 1대, 지게차‧레미콘차 등 각종 중장비 차량 6대를 지제 상자에 소매포장한 물품 - (사용연령) 3세 이상 - (놀이방법) 각각 낱개로 가지고 놀거나, 캐리어카에 중장비 차량들을 적재하여 운송하는 방식으로 놀이Decided line: 9503003700Date: 2025-12-05Reference: CLIP-0072025005280
  • KR관세평가분류원캐리어카; Police Car Transporter; 26-031420- 플라스틱 재질의 캐리어카 1대, 경찰차 1대, 헬리콥터 1대를 지제 상자에 소매포장한 물품 - (사용연령) 3세 이상 - (놀이방법) 각각 낱개로 가지고 놀거나, 캐리어카에 경찰차와 헬리콥터를 적재하여 운송하는 방식으로 놀이Decided line: 9503003700Date: 2025-12-05Reference: CLIP-0072025005278
  • KR관세평가분류원레고 F1 레이스 카 ; 레고 미니피규어 시리즈ㅇ (개요) 제품 박스 겉면에 나타나있는 12개의 차가 12개 작은 박스에 각각 들어있는 세트상품으로, 각 박스마다 다양한 모양의 블록과 조립 설명서가 들어 있고 자동차 등으로 자유롭게 조립하거나 해체할 수 있음Decided line: 9503003300Date: 2025-08-22Reference: CLIP-0072025003669
  • KR관세평가분류원레고 90주년 놀이 자동차; 레고 클래식 시리즈;ㅇ (개요) 다양한 모양의 블록(71pcs)과 조립 설명서로 구성되어 자동차 등으로 조립하거나 해체할 수 있도록 의도된 완구(사용연령: 4세 이상)Decided line: 9503003300Date: 2025-07-31Reference: CLIP-0072025003352
  • KR관세평가분류원라라의 봉봉꼬미; GSF; TOY FIGURE SET GSF_01; CN;ㅇ 캐릭터 피규어 1개, 케이스 1개, 꼬미구슬 1개, 받침대 1개, 지제카드 1개가 함께 포장된 물품(사용연령 : 36개월 이상) ㅇ 구성요소 및 가격비율 - 피규어(60%) : 플라스틱 재질의 피규어로 속은 동일한 재질로 채워져 있음 - 케이스(20%) : 피규어와 구슬 보관 - 받침대(15%) : 피규어...Decided line: 9503003419Date: 2025-07-25Reference: CLIP-0072025003258
  • KR관세평가분류원레고 미니피규어팩 시티 전기 스쿠터와 충전소; 레고 시티 미니피규어 시리즈;플라스틱 재질의 다양한 모양의 LEGO 블록(50pcs)과 조립설명서가 있고, 충전소, 스쿠터와 작업자 모양 등으로 조립·해체할 수 있도록 의도된 완구 - 구성요소 : LEGO 블록, 조립 설명서 - 재질 : 플라스틱 - 사용연령 : 6세 이상Decided line: 9503003300Date: 2025-07-04Reference: CLIP-0072025002879
  • KR관세평가분류원레고 스케일업 레이싱 드라이버 미니피규어; 레고 미니피규어 시리즈;ㅇ (개요) 다양한 모양의 LEGO 블록(694pcs)을 끼워 맞춰 레이서 미니 피규어 모양으로 조립·해체하도록 의도된 완구 ㅇ (구성요소) LEGO 블록, 조립 설명서 ㅇ (재질) 플라스틱 ㅇ (사용연령) 10세 이상Decided line: 9503003300Date: 2025-06-25Reference: CLIP-0072025002651
  • KR관세평가분류원캐치! 티니핑 입체 스티커메이커 시즌5 23226; MND-23226ㅇ 스티커메이커, 투명커버(4종 각 8개), 스티커(32개), 비즈(4색 각 10g), 보석(4종 15개), 스푼, 반지, 보관함을 지제 상자에 소매포장한 물품으로 다양한 디자인의 스티커를 직접 만들며 놀 수 있도록 만들어진 완구 ㅇ 사용연령 : 37개월 이상Decided line: 9503003700Date: 2025-06-18Reference: CLIP-0072025002522
  • KR관세평가분류원캡슐토이; 산리오 캐릭터즈 / 몽글몽글 파우치;5가지 컬러의 플라스틱 캡슐속에 5가지 캐릭터 종류별 파우치가 들어 있는 물품으로 일명 “가챠”* - 수입후 캡슐 머신을 통해 5종 中 1종이 랜덤으로 배출되는 방식으로 판매 * 가챠(がちゃ) : 확률성 아이템 뽑기(국어사전), 캡슐 토이, 캡슐 완구(일본어사전)Decided line: 9503003919Date: 2025-05-28Reference: CLIP-0072025002223
  • KR관세평가분류원부토버스터 배틀세트 ; BUTTOBUSTER BATTLE SET KOREA VERㅇ 물품개요 - 로봇 본체* 2개, 피규어 2개, 컨트롤러* 2개, 배틀 경기장 1개 등이 지재 박스에 세트로 소매 포장 - 지재 박스에는 “품명 : 완구”, “사용연령 : 6세 이상” 등 표시 ㅇ 배틀 방법 - 로봇에 파일럿 피규어 장착 → 로봇과 컨트롤러페어링 → 컨트롤러를 통해 로봇을 조작하여 로봇의 펀...Decided line: 9503003700Date: 2025-02-28Reference: CLIP-0072025000774
  • KR관세평가분류원Wild Science - Climate Change; WS/86XL;메인 돔 키트, 모래주머니, 온도계, 빙하 주형 등으로 구성되어 생태계 환경 및 순환과정에서 지구온난화에 따른 기후변화 교육용 키트 ㅇ (용도) 플라스틱 돔에 산, 바다, 사막, 빙하 등의 생태환경을 사용자가 직접 조성하고 실험을 통해 대기 순환, 물 순환과 같은 자연현상의 원리와 지구온난화에 따른 기후 및 ...Decided line: 9503003700Date: 2025-02-26Reference: CLIP-0072025000837
  • KR관세평가분류원LEGO MODEL; PIRATES BUILD TABLE; 117_4232;- 플라스틱 재질의 실제 레고블록으로 조립*한 미완성의 바다 위의 섬, 바위, 해적선, 요새 등 형상을 구현한 조형물(각 구성 요소가 분리되어 있어 수입 후 최종 조립 공정 수행) * 총 61,850개의 레고블록은 접착제로 영구적으로 고정되어 해제 및 재조립 불가 - 규격: 170㎝(W)×250㎝(D)×44㎝...Decided line: 9503003919Date: 2024-09-24Reference: CLIP-0072024003293
  • KR관세평가분류원LEGO MODEL; BRICK COLUMN WRAP; 118_4010;- 플라스틱 재질의 실제 레고블록으로 조립*한 미완성 기둥 형상의 조형물(수입 후 최종 조립 공정 수행) * 총 86,436개의 레고블록은 접착제로 영구적으로 고정되어 해제 및 재조립 불가 - 규격: 78㎝(W)×78㎝(D)×240㎝(H) - 용도: 별도의 LEGO 조각(미포함)으로 기둥을 완성할 수 있도록 ...Decided line: 9503003919Date: 2024-09-24Reference: CLIP-0072024003292

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)

I am a: Customs broker — Changes which blocks are emphasised