의류(ko) › Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts(en)
棉制男用或男童用长裤、膝裤及短裤
HS 620342韩国 → 美国
1概览
- 目的国关税: Free (优惠(special), 6203.42.05)
- 联邦增值税(VAT/GST): 无 — 美国没有联邦增值税;各州销售税不在进口环节征收。
- 该编码涵盖: 棉制男用或男童用长裤、膝裤及短裤
- 额外关税: 额外关税(HTSUS 第99章:Section 232/301/122)可能在上列税率之上加征 — 请以报关日的第99章注释为准。
- 需留意的制度: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which structurally raises difficulty for small consignments.federalregister.gov
要点
- 小额免税已无限期暂停:邮递以外方式自 2026-06-24 起,国际邮递自 2026-07-24 起。800 美元免税通关已不存在。
- 没有联邦增值税;各州销售税或使用税属于进口之后的另一件事,海关不代征。
- 2,500 美元是简易报关与正式报关的分界。价值 2,500 美元及以下且属 HTSUS 第 1 至 97 章的邮递货物,可适用新设的邮递简易报关程序,关税应于货物抵达次月 7 日前缴纳。
- 进口商(importer of record)可自行在 ACE 申报,但正式报关须有海关保证金(customs bond),海运货物还须在装船前 24 小时完成进口商安全申报(ISF 10+2)。
- 额外关税可能以第 99 章项目征收。截至 2026-09,请按报关日核实第 232 条、第 301 条及施行中的附加关税,不要沿用此前引用的数字。
数据日期: 2026 HTS Rev.15
2归类
HS6 品名
- ko면으로 만든 것
- enMen's or boys' trouser, breeches and shorts, of cotton
- zh_hant棉製男用或男童用長褲、膝褲及短褲
- zh_hans棉制男用或男童用长裤、膝裤及短裤
美国 税则子目
| 子目 | 品名 |
|---|---|
| 6203.42.03.00 | Containing 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 downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear |
| 6203.42.05 | Bib and brace overallsMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other |
| 6203.42.05.05 | Insulated for cold weather protection (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls |
| 6203.42.05.10 | Men's (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other |
| 6203.42.05.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.05.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.05.90 | Other (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other |
| 6203.42.07 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other |
| 6203.42.07.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other |
| 6203.42.07.06 | Corduroy (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.11 | Blue denim (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.16 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.21 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.07.26 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.07.31 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.07.36 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.07.41 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.07.46 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.07.51 | Men's shorts (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other |
| 6203.42.07.56 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' shorts |
| 6203.42.07.61 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' shorts |
| 6203.42.17.00 | Containing 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 downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other |
| 6203.42.25 | Bib and brace overallsMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other |
| 6203.42.25.05 | Insulated, for cold weather protection (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls |
| 6203.42.25.10 | Men's (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other |
| 6203.42.25.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.25.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.25.90 | Other (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other |
| 6203.42.45 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other |
| 6203.42.45.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other |
| 6203.42.45.06 | Corduroy (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.11 | Blue denim (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.14 | Designed for use in hospitals, clinics, laboratories or contaminated areas (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.18 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.21 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.45.26 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.45.31 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.45.36 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.45.41 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.45.46 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.45.51 | Men's shorts (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other |
| 6203.42.45.56 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' shorts |
| 6203.42.45.61 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' shorts |
韩国 出口侧编码(参考)
- 6203421000데님의 것(청바지를 포함한다)
- 6203429000기타
美国 案例前三条
- The tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts from Mexico and HondurasN359582 · ny
- The tariff classification of men’s shorts from PakistanN355808 · ny
- Affirmation of NY N323823; Classification of woven garmentsH326186 · hq
数据日期: 2026 HTS Rev.15
3关税与税费
韩国原产可适用的税率
| 子目 | 品名 | 普通 | 优惠(special) | Column 2 |
|---|---|---|---|---|
| 6203.42.03.00 | Containing 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 | Free | — | 60% |
| 6203.42.05 | Bib and brace overalls | 10.3% | Free | 90% |
| 6203.42.05.05 | Insulated for cold weather protection (359) | — | — | — |
| 6203.42.05.10 | Men's (359) | — | — | — |
| 6203.42.05.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.05.50 | Other (237) | — | — | — |
| 6203.42.05.90 | Other (359) | — | — | — |
| 6203.42.07 | Other | 16.6% | Free | 90% |
| 6203.42.07.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347) | — | — | — |
| 6203.42.07.06 | Corduroy (347) | — | — | — |
| 6203.42.07.11 | Blue denim (347) | — | — | — |
| 6203.42.07.16 | Other (347) | — | — | — |
| 6203.42.07.21 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.26 | Other (347) | — | — | — |
| 6203.42.07.31 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.36 | Other (347) | — | — | — |
| 6203.42.07.41 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.46 | Other (347) | — | — | — |
| 6203.42.07.51 | Men's shorts (347) | — | — | — |
| 6203.42.07.56 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.61 | Other (347) | — | — | — |
| 6203.42.17.00 | Containing 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 | Free | — | 60% |
| 6203.42.25 | Bib and brace overalls | 10.3% | Free | 90% |
| 6203.42.25.05 | Insulated, for cold weather protection (359) | — | — | — |
| 6203.42.25.10 | Men's (359) | — | — | — |
| 6203.42.25.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.25.50 | Other (237) | — | — | — |
| 6203.42.25.90 | Other (359) | — | — | — |
| 6203.42.45 | Other | 16.6% | Free | 90% |
| 6203.42.45.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347) | — | — | — |
| 6203.42.45.06 | Corduroy (347) | — | — | — |
| 6203.42.45.11 | Blue denim (347) | — | — | — |
| 6203.42.45.14 | Designed for use in hospitals, clinics, laboratories or contaminated areas (347) | — | — | — |
| 6203.42.45.18 | Other (347) | — | — | — |
| 6203.42.45.21 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.26 | Other (347) | — | — | — |
| 6203.42.45.31 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.36 | Other (347) | — | — | — |
| 6203.42.45.41 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.46 | Other (347) | — | — | — |
| 6203.42.45.51 | Men's shorts (347) | — | — | — |
| 6203.42.45.56 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.61 | Other (347) | — | — | — |
额外关税(HTSUS 第99章:Section 232/301/122)可能在上列税率之上加征 — 请以报关日的第99章注释为准。
- · 美国没有联邦层级的增值税,海关只征收关税与规费。
- · 商品处理费(MPF):正式报关时为申报价格的 0.3464%,并设有每财政年度重新调整的上下限;简易报关按定额收取。
- · 港口维护费(HMF):以船舶运抵的货物按价格 0.125% 计收。
- · 各州销售税或使用税针对货物的后续销售或使用,由各州税务机关管理,与 CBP 无关。
- · 第 99 章的额外关税(第 232 条、第 301 条及施行中的附加关税)加计于一般税率之上,请按报关日确认适用情况。
税费概算
- 采用税率
- 0%
- 完税价格
- —
- 关税
- —
- 联邦增值税(VAT/GST)
- —
- 预估合计
- —
此为概算。实际金额取决于完税价格审定、归类与原产地认定。
数据日期: 2026 HTS Rev.15
4监管要求
在本站数据(2026-08-27)中未找到对应该 HS 编码的要求,但这并不保证确实没有要求。
相关机关
- 美国海关与边境保护局(CBP)办理进口通关、核定关税与规费,并在口岸执行其他机构的规定cbp.gov
- 美国国际贸易委员会(USITC)编制并公布 HTSUS,含第 99 章额外关税条款hts.usitc.gov
- 美国食品药品监督管理局(FDA)食品、药品、医疗器械与化妆品;事先通报与 MoCRA 注册列名fda.gov
- 美国农业部动植物卫生检验局(APHIS)动植物产品的进口许可与检疫要求aphis.usda.gov
- 美国联邦通信委员会(FCC)无线电频率设备与设备认证fcc.gov
- 美国消费品安全委员会(CPSC)消费品与儿童用品认证cpsc.gov
数据日期: 2026-08-27
5单证
韩国 出口单证
- 出口申报单(수출신고서)
- 签发:
- 出口商或关税士,在 UNI-PASS 申报
- 时点:
- 装载前
填报 HS 编码、数量、金额、贸易条件、原产地与是否申请退税。
官方页面 - 出口申报受理证(수출신고필증)
- 签发:
- 海关
- 时点:
- 出口申报受理时签发
用于零税率申报、关税退税、贸易融资与保险。
官方页面 - 商业发票
- 签发:
- 出口商
- 时点:
- 备齐装运单证时
进口国海关据以审定完税价格,品名、数量、单价、贸易条件与原产地须准确。
官方页面 - 装箱单
- 签发:
- 出口商
- 时点:
- 备齐装运单证时
逐箱内容、重量、体积与唛头。
官方页面 - 提单(B/L)或空运单(AWB)
- 签发:
- 承运人或货运代理
- 时点:
- 装载后签发
用于议付或其他付款方式,并供买方提货。
官方页面 - FTA 原产地证书
- 签发:
- 海关、大韩商工会议所(机构签发)或出口商(自行签发)
- 时点:
- 买方主张优惠前
美韩 FTA 采自行签发、无固定格式;中韩 FTA 采机构签发;RCEP 按协定所定方式。与台湾地区之间没有协定。
官方页面 - 战略物资判定书或出口许可证
- 签发:
- 战略物资管理院(KOSTI)、产业通商资源部
- 时点:
- 该项货物出口前
两用物项须经自行判定或专业判定,必要时取得出口许可。
官方页面 - 出口用卫生或检疫证书
- 签发:
- 食品医药品安全处、农林畜产检疫本部等
- 时点:
- 进口国要求时
例如出口食品的卫生证书、植物检疫证书、动物检疫证书。输往中国大陆的食品还须办理海关总署(GACC)境外生产企业注册。
官方页面 - 关税退税申请单证
- 签发:
- 出口商
- 时点:
- 出口履行后
按定额退税或个别退税方式,需附进口申报受理证、基础原材料纳税证明等。
官方页面
美国 进口单证
- CBP Form 3461(Entry/Immediate Delivery,放行申报表)
- 签发:
- 美国海关与边境保护局(CBP)
- 时点:
- 抵达时或抵达前,通过 ACE 电子传输
放行用文件,一般可在抵达前 5 日内递交。
官方页面 - CBP Form 7501(Entry Summary,报关摘要表)
- 签发:
- 美国海关与边境保护局(CBP)
- 时点:
- 放行后 10 个工作日内
载明 HTSUS 归类、完税价格与税额计算,可逐票缴纳或以按月汇总结算方式缴纳。
官方页面 - 商业发票
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
应载明买卖双方、品名、数量、单价与总价、币种、贸易条件与原产地。
官方页面 - 装箱单
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
逐箱内容、重量与唛头,查验时使用。
官方页面 - 提单(B/L)或空运单(AWB)
- 签发:
- 承运人或货运代理
- 时点:
- 装运时签发
运输合同与提货权利的凭证。
官方页面 - 进口商安全申报(ISF 10+2)
- 签发:
- 进口商或其代理人
- 时点:
- 货物装船前至少 24 小时
仅适用于海运货物,空运、公路与铁路运输不适用。
官方页面 - 海关保证金(单票或连续型)
- 签发:
- 美国财政部认可的担保机构
- 时点:
- 报关前设立
正式报关与新设的邮递简易报关程序均须具备。
官方页面 - 自由贸易协定原产地声明
- 签发:
- 出口商、生产商或进口商
- 时点:
- 主张优惠税率时持有
韩国原产货物适用美韩 FTA,采自我证明、无固定格式,报关时以特别方案代码 KR 主张。台湾地区与中国大陆同美国之间没有自由贸易协定。
官方页面 - 其他主管机构资料(PGA data)
- 签发:
- FDA、USDA、FCC、CPSC、EPA 等
- 时点:
- 随报关单证
例如食品的 FDA 事先通报(Prior Notice)、依 MoCRA 办理的化妆品工厂注册与产品列名并指定美国责任人、无线电设备的 FCC 符合性声明、儿童用品的 CPSC 证书。
官方页面
6流程
- 装船前申报进口商或代理人在货物装船前至少 24 小时完成进口商安全申报(ISF 10+2),承运人也按同一 24 小时期限传输预报舱单。
- 递交报关单证通过 ACE 递交 CBP Form 3461,一般可在抵达前 5 日内申报。抵达后 15 个日历日内未申报的,货物将转入 General Order 仓库。
- 审核、查验与机构扣留CBP 可能指定单证审核、X 光或人工查验,FDA、USDA、CPSC 等主管机构也可能另行扣留。
- 放行CBP 与各机构的扣留解除后,货物即可放行离开港区。
- 报关摘要与缴税放行后 10 个工作日内递交 CBP Form 7501,并缴纳关税、商品处理费与港口维护费,可逐票或按月汇总结算缴纳。
- 税额确定(Liquidation)CBP 通常在报关后 314 日内确定税额。事后更正(post-summary correction)与异议(protest)另有期限。
- 预报舱单航空公司在抵达前传输预报货物信息。进口商安全申报(ISF)不适用于空运货物。
- 递交报关单证通过 ACE 递交 CBP Form 3461,多在航班落地前申报,以便抵达后尽快放行。
- 审核与机构扣留CBP 与其他主管机构审核申报,并可能在机场货运站查验。
- 放行提货放行后即可从航空货运站提取货物。
- 报关摘要与税额确定放行后 10 个工作日内处理 CBP Form 7501 与税款,之后比照海运货物办理税额确定。
- 预先传输数据快递企业或邮政机构在货物抵达前将数据传送 CBP。
- 报关自 2026-06-24 起,低价值货物不得再凭舱单放行。快件以简易报关(通常为 Entry Type 11)办理,超过 2,500 美元的必须办理正式报关。
- 邮递货物自 2026-07-24 起,价值 2,500 美元及以下且可归入 HTSUS 第 1 至 97 章的邮递货物,可适用邮递简易报关程序,由持照报关行或货物所有人、购买人申报,并须具备基本的进口与报关保证金。
- 税费计算与缴纳按申报价格计算关税与规费。快递企业通常先行垫付关税再向买方收取;邮递程序下,关税最迟应在包裹抵达次月 7 日前缴纳。
- 机构审查与派送食品、化妆品、药品、无线电设备与儿童用品仍须附送主管机构资料。涉及配额、反倾销或反补贴税、第 98 章或第 99 章关税,或主张自由贸易协定优惠的,不得使用邮递简易报关程序。
- 入境申报旅客以 CBP Form 6059B 或电子申报方式申报在境外取得的全部物品,并回答入境口岸 CBP 人员的询问。
- 个人免税额返美的美国居民一般享有 800 美元个人免税额;非居民随身携带、价值 200 美元及以下的个人与家用物品,依 19 U.S.C. 1321(a)(2)(B) 仍免税。
- 商业性货物为转售而携带的货物不适用个人免税额,须与一般进口同样办理简易或正式报关,其他主管机构的规定同样适用。
- 缴税超出免税额而申报的物品,其关税在旅客离开海关监管区前于入境口岸缴纳。
显示 韩国 出口侧流程
- 事前审视确定 HS 编码并判定是否属战略物资。进口国要求的注册或备案(例如输往中国大陆食品的 GACC 注册、输往美国化妆品的 MoCRA 注册)须在装运前完成。
- 出口申报出口商自行或委托关税士在 UNI-PASS 报送出口申报单。拟申请退税的,在申报阶段一并填报相关栏目。
- 审核、查验与受理海关审核单证,必要时查验货物,受理申报并签发出口申报受理证。
- 进场与装船将集装箱送交堆场或货运站并装船。需跨关区移动时采保税运输。
- 装载期限管理应自受理之日起 30 日内完成装载;预计延误的,申请延长装载期限。
- 装运单证与后续取得提单办理收款,并办理增值税零税率申报与关税退税申请。
7难度
分数: 0.29
这是依公开数据计算的信号,并非咨询意见。
判定理由
- regime[FTC] Textiles need fibre content, country of origin, an RN/company identity and a care label. No pre-clearance approval is required.(en)ftc.gov2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codes(en)rulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which structurally raises difficulty for small consignments.(en)federalregister.gov2026-09-07
组成
| 进口要求 | 0.00 | No PGA flag mapped at chapter/heading level (heuristic map). cbp.gov |
|---|---|---|
| 归类模糊度 | 0.87 | US 결정례 614건 · 하위 세번 34종으로 분산 rulings.cbp.govUS CROSS 614건 중 복수 세번 결정 비율 47% · 같은 사건에서 함께 검토된 다른 HS6 69개 rulings.cbp.gov |
| 管制制度 | 0.15 | FTC textile fibre / care labelling + CBP origin marking ftc.gov |
数据日期: 2026-09-07
8案例
- The tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts from Mexico and HondurasN359582 · ny核定编码: 6203.42.4551日期: 2026-03-26
- The tariff classification of men’s shorts from PakistanN355808 · ny核定编码: 6203.42.4551, 9817.00.96日期: 2025-11-21
- Affirmation of NY N323823; Classification of woven garmentsH326186 · hq核定编码: 6203.42.45, 6204.62.80, 6204.63.90日期: 2025-10-06
- The tariff classification of garments from various countriesN323823 · ny核定编码: 6203.42.4516, 6204.62.8011, 6204.63.9010, 6212.90.0030, 9903.88.15日期: 2022-04-13
- The tariff classification and country of origin of men’s and women’s woven shorts; 19 CFR 102.21(c)(4)N319700 · ny核定编码: 6203.42.4551, 6204.62.8056日期: 2021-06-23
- The tariff classification of men’s trousers from VietnamN305204 · ny核定编码: 6203.42.4511日期: 2020-02-07
- Classification of a men’s woven pant; Adaptive Clothing; Articles for the HandicappedH303987 · hq核定编码: 6203.42.4516, 9817.00.96日期: 2019-06-13
- The tariff classification of men’s trousers from ChinaN304005 · ny核定编码: 6203.42.4516日期: 2019-05-07
- The tariff classification and country of origin of men’s and women’s woven trousers; 19 CFR 102.21(c)(4)N302230 · ny核定编码: 6203.42.4511, 6204.62.8011日期: 2019-02-08
- The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s woven trousers from GuatemalaN293725 · ny核定编码: 6203.42.4506, 9822.05.01日期: 2018-03-21
- The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s woven trousers from GuatemalaN293822 · ny核定编码: 6203.42.4506, 9822.05.01日期: 2018-03-20
- The tariff classification of a boy’s three-piece set from ChinaN288610 · ny核定编码: 6109.10.0027, 6110.30.3015, 6203.42.4546日期: 2017-08-24
- Reconsideration of NY N270691; classification of men’s woven garmentH273353 · hq核定编码: 6203.42.45日期: 2017-06-23
- The tariff classification of a costumes from ChinaN280285 · ny核定编码: 6203.42.2550, 6203.42.2590, 6205.20.2076, 6211.43.1020日期: 2016-11-10
- The tariff classification of women’s and men’s garments from China and JapanN274800 · ny核定编码: 6104.42.0010, 6104.59.1030, 6110.20.2069, 6110.20.2079, 6203.42.4051日期: 2016-05-12
显示其他国家的案例 (11)
- KRMen'trousers of cotton(denim);501-3;S
- KRW's 와이드스트레이트카고팬츠 / W's wide straight cargo pants
- KRBoys' trousers of cotton(denim); Kids 울트라 스트레치데님 슬림피트 팬츠; 439851(13-02)/05121F031D
- KRBoy's breeches of cotton; CITA64G1; BANGLAD
- KRBoy's shorts of cotton; CITA64G2; BANGLAD
- KRBoy's trousers of denim; 인디고뱅크 아동용 긴 청바지; IKTJ6S08; PR.CHNA
- KRMen's shorts of cotton; MEN STETECO shorts WB, 174543(62-01) 05376N207A; PR.CHNA
- KR① Men's trousers ; BLU4PP3001 ; MYANMAR ② Belts ; BLU4PP3001 ; PR.CHNA
- KRBoys' trousers of cotton; CETC422002; MYANMAR
- KRBoys' trousers of cotton; SITC3T31; MYANMAR
- KRMen's trousers of cotton; BOULDERING PT 1; VIETNAM
来源: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · 韩国关税厅 — 出口通关 · 韩国关税厅 UNI-PASS · 韩国关税厅 FTA 门户 · 韩国战略物资管理院 Yestrade · 韩国国家法令信息中心 — 关税法、对外贸易法 · 韩国农林畜产检疫本部
身份: 货代 — 会改变页面强调的板块