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中國 → 美國HS 300490其他麻醉劑建議委任報關業者

藥品 › 由混合或非混合產品構成的治病或防病用藥品，已配定劑量或製成零售包裝

其他麻醉劑

HS 300490中國 → 美國

目的地關稅
0%
普通
聯邦加值稅（VAT/GST）
無
通關難度
建議委任報關業者

1概覽

  • 目的地關稅: Free (普通, 2 個稅則號列相同) — 與中國無優惠協定，適用基本／最惠國稅率。
  • 聯邦加值稅（VAT/GST）: 無 — 美國無聯邦加值稅；各州銷售稅不在進口階段課徵。
  • 此號列涵蓋: 其他麻醉劑
  • 額外關稅: 至少 +0% — 未找到適用於此原產地與 HS 代碼的第99章措施，但這不保證確實沒有。僅適用於該 HS 碼的一部分
  • 須留意的制度: 美國小額免稅（de minimis）全面中止自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov

重點

  • 小額免稅已無限期停止：郵遞以外方式自 2026-06-24 起，國際郵遞自 2026-07-24 起。800 美元免稅通關已不存在。
  • 沒有聯邦加值稅；各州銷售稅或使用稅屬進口後的另一件事，海關不代徵。
  • 2,500 美元是簡易報關與正式報關的分界。價值 2,500 美元以下且屬 HTSUS 第 1 至 97 章的郵遞貨物，可適用新設的郵遞簡易報關程序，關稅應於貨物抵達次月 7 日前繳納。
  • 進口人（importer of record）可自行於 ACE 申報，但正式報關須有海關保證金（customs bond），海運貨物另須於裝船前 24 小時完成進口人安全申報（ISF 10+2）。
  • 第 122 條附加關稅已於 2026-07-24 終止，同日起改由涵蓋 60 個經濟體的第 301 條強迫勞動措施生效。額外關稅以第 99 章項目課徵，請依報關日查證。

出口方重點

  • 出口前須完成海關進出口貨物收發貨人備案；對外貿易經營者備案登記已自 2022 年 12 月 30 日起取消。
  • 多數商品不課出口關稅，僅《進出口稅則》列明的少數商品適用出口關稅或出口暫定稅率。
  • 出口貨物增值稅適用零稅率或免稅，具備資格的企業可依商品編碼對應的退稅率申報出口退（免）稅。
  • 查詢商品編碼的「監管條件」，確認是否需要出口許可證、兩用物項許可（國務院令第 792 號）或法定檢驗。兩用物項許可證管理目錄由商務部與海關總署逐年公布。
  • 原產地證書由海關或中國國際貿易促進委員會簽發，供買方於輸入國主張優惠稅率。
  • 法定檢驗以《必須實施檢驗的進出口商品目錄》（法檢目錄）為準，在商品編碼的海關監管條件中以 A（進口檢驗）／B（出口檢驗）表示，由海關總署以公告動態調整（最近一次：海關總署公告 2026 年第 97 號，2026-07-16 起施行）。申報前請查詢該編碼的監管條件。

資料日期: 2026 HTS Rev.15 · 說明基準日: 2026-09

2稅則分類

HS6 品名

  • ko기타
  • enOther anesthetics
  • zh_hant其他麻醉劑
  • zh_hans其他麻醉剂

美國 稅則號列

號列品名
3004.90.10.00Containing antigens or hyaluronic acid or its sodium saltMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other
3004.90.92OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other
3004.90.92.01For veterinary useMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other
3004.90.92.03Containing acyclovir or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antivirals
3004.90.92.04Containing oseltamivir or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antivirals
3004.90.92.05Containing valganciclovir, peramivir or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antivirals
3004.90.92.06OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antivirals
3004.90.92.07Containing fluconazole or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antifungals
3004.90.92.08OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antifungals
3004.90.92.09Containing metronidazole or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antiprotozoals (excluding goods described in subheading note 2 to this ch…
3004.90.92.10OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Antiprotozoals (excluding goods described in subheading note 2 to this ch…
3004.90.92.11Containing trimethoprim and sulfamethoxazole or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Sulfonamides
3004.90.92.12OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Sulfonamides
3004.90.92.13Containing levofloxacin or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Other
3004.90.92.14Containing linezolid or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Other
3004.90.92.15OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Anti-infective medicaments › Other
3004.90.92.16Containing hydroxyurea or cyclophosphamide or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Antineoplastic and immunosuppressive medicaments
3004.90.92.17Containing tacrolimus or mycophenolate mofetil or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Antineoplastic and immunosuppressive medicaments
3004.90.92.18OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Antineoplastic and immunosuppressive medicaments
3004.90.92.19Containing metoprolol or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.20Containing amiodarone or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.21Containing diltiazem or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.22Containing hydralazine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.23Containing enoxaparin or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.24Containing labetalol or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.25Containing argatroban, adenosine, amlodipine, esmolol, dobutamine, phenoxybenzamine or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.26OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Cardiovascular medicaments
3004.90.92.27TolmetinMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.28Tolmetin sodium dihydrateMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.29Tolmetin sodium (anhydrous)Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.30For oral suspensionMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.31OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.32For oral suspensionMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.33OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.34Containing O-Acetylsalicylic acid (Aspirin)Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.35Containing tramadolMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.36OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Analgesics, antipyretics and nonhormonal …
3004.90.92.37Containing dexmedetomidine, etomidate, midazolam, propofol or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.38Containing midazolam or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.39Containing phenytoin or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.40Containing propofol or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.41Containing levetiracetam, phenytoin or their saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.42Containing etomidate or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.43OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Anticonvulsants, hypnotics and sedatives
3004.90.92.44Containing lorazepam or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Antidepressants, tranquilizers, and other…
3004.90.92.45Containing olanzapine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Antidepressants, tranquilizers, and other…
3004.90.92.46OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Antidepressants, tranquilizers, and other…
3004.90.92.47Containing rocuronium or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Other
3004.90.92.48Containing succinylcholine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Other
3004.90.92.49OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the central nervous system › Other
3004.90.92.50Containing lidocaine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Dermatological agents and local anesthetics
3004.90.92.51OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Dermatological agents and local anesthetics
3004.90.92.52LaxativesMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.53AntacidsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.54Containing famotidine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.55Containing pantoprazole or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.56Containing ondansetron or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.57Containing glycopyrrolate or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.58Containing loperamide or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.60OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the digestive system
3004.90.92.61Containing furosemide and its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Diuretics
3004.90.92.62Containing hydrochlorothiazide or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Diuretics
3004.90.92.63OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Diuretics
3004.90.92.64Containing calcium gluconateMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Other
3004.90.92.65Containing potassium chlorideMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Other
3004.90.92.66Containing sodium bicarbonate, in injection formMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Other
3004.90.92.67OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Preparations primarily affecting the electrolytic, caloric or water balance › Other
3004.90.92.68Cough and cold preparationsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system
3004.90.92.69Containing diphenhydramine or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system › Other › Antihistamines
3004.90.92.70OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system › Other › Antihistamines
3004.90.92.71Containing albuterol sulfateMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system › Other
3004.90.92.72Containing timolol maleateMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system › Other › Other
3004.90.92.73OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Medicaments primarily affecting the eyes, ears, or respiratory system › Other › Other
3004.90.92.74Containing heparin sodium or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Other
3004.90.92.75Containing zoledronic acid or its saltsMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Other
3004.90.92.76OtherMedicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale › Other › Other › Other › Other
中國 出口端號列（參考）
  • 30049010---含有磺胺类
  • 30049020---含有联苯双酯
  • 30049051----中药酒
  • 30049052----片仔癀
  • 30049053----白药
  • 30049054----清凉油
  • 30049055----安宫牛黄丸
  • 30049059----其他
  • 30049090---其他

美國 案例前三筆

不是你的商品？重新搜尋

資料日期: 2026 HTS Rev.15

3關稅與稅金

與中國無優惠協定，適用基本／最惠國稅率。

號列品名普通優惠（special）Column 2
3004.90.10.00Containing antigens or hyaluronic acid or its sodium saltFree—Free
3004.90.92OtherFree—30%
3004.90.92.01For veterinary use———
3004.90.92.03Containing acyclovir or its salts———
3004.90.92.04Containing oseltamivir or its salts———
3004.90.92.05Containing valganciclovir, peramivir or their salts———
3004.90.92.06Other———
3004.90.92.07Containing fluconazole or its salts———
3004.90.92.08Other———
3004.90.92.09Containing metronidazole or its salts———
3004.90.92.10Other———
3004.90.92.11Containing trimethoprim and sulfamethoxazole or their salts———
3004.90.92.12Other———
3004.90.92.13Containing levofloxacin or its salts———
3004.90.92.14Containing linezolid or its salts———
3004.90.92.15Other———
3004.90.92.16Containing hydroxyurea or cyclophosphamide or their salts———
3004.90.92.17Containing tacrolimus or mycophenolate mofetil or its salts———
3004.90.92.18Other———
3004.90.92.19Containing metoprolol or its salts———
3004.90.92.20Containing amiodarone or its salts———
3004.90.92.21Containing diltiazem or its salts———
3004.90.92.22Containing hydralazine or its salts———
3004.90.92.23Containing enoxaparin or its salts———
3004.90.92.24Containing labetalol or its salts———
3004.90.92.25Containing argatroban, adenosine, amlodipine, esmolol, dobutamine, phenoxybenzamine or their salts———
3004.90.92.26Other———
3004.90.92.27Tolmetin———
3004.90.92.28Tolmetin sodium dihydrate———
3004.90.92.29Tolmetin sodium (anhydrous)———
3004.90.92.30For oral suspension———
3004.90.92.31Other———
3004.90.92.32For oral suspension———
3004.90.92.33Other———
3004.90.92.34Containing O-Acetylsalicylic acid (Aspirin)———
3004.90.92.35Containing tramadol———
3004.90.92.36Other———
3004.90.92.37Containing dexmedetomidine, etomidate, midazolam, propofol or their salts———
3004.90.92.38Containing midazolam or its salts———
3004.90.92.39Containing phenytoin or its salts———
3004.90.92.40Containing propofol or its salts———
3004.90.92.41Containing levetiracetam, phenytoin or their salts———
3004.90.92.42Containing etomidate or its salts———
3004.90.92.43Other———
3004.90.92.44Containing lorazepam or its salts———
3004.90.92.45Containing olanzapine or its salts———
3004.90.92.46Other———
3004.90.92.47Containing rocuronium or its salts———
3004.90.92.48Containing succinylcholine or its salts———
3004.90.92.49Other———
3004.90.92.50Containing lidocaine or its salts———
3004.90.92.51Other———
3004.90.92.52Laxatives———
3004.90.92.53Antacids———
3004.90.92.54Containing famotidine or its salts———
3004.90.92.55Containing pantoprazole or its salts———
3004.90.92.56Containing ondansetron or its salts———
3004.90.92.57Containing glycopyrrolate or its salts———
3004.90.92.58Containing loperamide or its salts———
3004.90.92.60Other———
3004.90.92.61Containing furosemide and its salts———
3004.90.92.62Containing hydrochlorothiazide or its salts———
3004.90.92.63Other———
3004.90.92.64Containing calcium gluconate———
3004.90.92.65Containing potassium chloride———
3004.90.92.66Containing sodium bicarbonate, in injection form———
3004.90.92.67Other———
3004.90.92.68Cough and cold preparations———
3004.90.92.69Containing diphenhydramine or its salts———
3004.90.92.70Other———
3004.90.92.71Containing albuterol sulfate———
3004.90.92.72Containing timolol maleate———
3004.90.92.73Other———
3004.90.92.74Containing heparin sodium or its salts———
3004.90.92.75Containing zoledronic acid or its salts———
3004.90.92.76Other———

第99章額外關稅

至少 +0%

輸美時加徵於上列 HTS 稅率之上的各層措施。每一層均標示狀態、基準日與出處。

措施加徵第9903號稅則狀態 · 基準日 · 出處
第232條藥品該碼項下僅部分 8 位號列在範圍內（3004.90.10, 3004.90.92），是否徵收取決於實際報關號列。部分下屬號列 75 項中的 75 項：3004.90.10, 3004.90.92—未計入合計9903.04.60, 9903.04.61, 9903.04.62, 9903.04.63, 9903.04.64, 9903.04.65, 9903.04.66, 9903.04.67, 9903.04.68, 9903.04.69施行中資料日期: 2026-09-15Proclamation 11020, 2 April 2026, 91 FR (2026-06956); CBP CSMS #69395344 (2026-07-30) and #69415934 (2026-08-01)
IEEPA對等關稅（已失效）現已不再徵收（2026-09-09 基準）。因該日期之前的資料仍在引用，故一併列出。—未計入合計9903.01, 9903.02遭判無效相關訴訟進行中資料日期: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
IEEPA芬太尼關稅（中國，已失效）現已不再徵收（2026-02-20 基準）。因該日期之前的資料仍在引用，故一併列出。—未計入合計9903.01遭判無效相關訴訟進行中資料日期: 2026-02-20CRS LSB11398, Supreme Court rules against IEEPA tariffs
第122條國際收支附加稅（已屆期）現已不再徵收（2026-07-24 基準）。因該日期之前的資料仍在引用，故一併列出。—未計入合計—已失效相關訴訟進行中資料日期: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
加徵合計至少 +0%

注意事項

  • 合計為下限而非完整估算：第232條藥品 無法僅由 HS 代碼量化。
  • 該 HS 碼部分在範圍內、部分不在（3004.90.10, 3004.90.92），以實際報關的 8 位號列為準。
  • 這些措施是以 8 位或 10 位 HTS 稅則號別界定。HS6（300490）只能呈現大致情形。
  • US$800 小額免稅已暫停，低價包裹同樣課稅；法律上的廢止於 2027-07-01 生效。
  • 關稅不是全部：另有 MPF 與（海運時）HMF，本頁並未計入。
  • 2026-09-15 基準之資訊提供。以報關日施行中的 HTSUS 第99章註釋與 CBP CSMS 指引為準 — 請向 CBP 或報關業者確認。
小額免稅（de minimis）狀態

美國 800 美元小額免稅

自 2025-08-29 起對所有國家停止適用，並經 2026-06-24 CBP 暫行最終規則無限期停止（非郵遞立即生效，國際郵件自 2026-07-24）。2026-08-13 國際貿易法院駁回對該停止之訴訟，制度更趨確定。2027-07-01 起依 One Big Beautiful Bill Act 廢止；截至 2026-09-09 複查，尚無變更該日期之立法。100 美元禮品與 200 美元隨身物品免稅仍存續。附有第99章關稅之貨物不得使用郵遞簡易報關。

門檻金額:
US$800
暫停適用:
2025-08-29
法律廢止:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

僅供參考，非專業建議。美國附加關稅變動頻繁且訴訟進行中。實際稅額以報關日生效之 HTSUS 第99章註釋與 CBP CSMS 公告為準，請向 CBP 或報關業者確認。

資料日期: 2026-09-15

  • · 美國無聯邦層級的加值稅，海關僅徵收關稅與規費。
  • · 商品處理費（MPF）：正式報關時為申報價格的 0.3464%，上下限每一會計年度依物價重新調整。2026 會計年度（至 2026-09-30）為 33.58 至 651.50 美元；2027 會計年度（自 2026-10-01 起）為 34.58 至 670.86 美元。簡易報關改按定額收取，2027 會計年度為 2.77、8.30 或 12.45 美元。
  • · 港埠維護費（HMF）：以船舶運抵的貨物按價格 0.125% 計收。
  • · 各州銷售稅或使用稅針對貨物後續的銷售或使用，由各州稅捐機關管理，與 CBP 無關。
  • · 第 99 章的額外關稅加計於一般稅率之上。截至 2026-09，包括第 232 條措施與 2026-07-24 生效的第 301 條強迫勞動措施；第 122 條附加關稅已於 2026-07-24 終止。請依報關日確認適用情形。

稅金概算

採用稅率
0%
完稅價格
—
關稅
—
額外關稅（第99章） (≥ 0%)
—
聯邦加值稅（VAT/GST）
—
預估總額
—

此為概算。實際金額會因完稅價格核定、稅則歸列與原產地認定而不同。

資料日期: 2026 HTS Rev.15

4輸入規定

  • FD2FDA

    Pharmaceutical products (medicaments, blood, dressings) - FDA-regulated drug/biologic (FD2). Potential/disclaimable flag; submit FDA entry data if FDA-regulated.

    可信度:
    chapter-heuristic
    fda.gov
  • headingDEA

    Medicaments (subset containing controlled substances) - DEA import registration/permit for scheduled-drug content. Substance-dependent, narrow.

    可信度:
    chapter-heuristic
    dea.gov

CBP 未完整公開各 HS 的 PGA 旗標，此處以章／節層級啟發式對應。

相關機關

  • 美國海關暨邊境保護局（CBP）辦理進口通關、核課關稅與規費，並在邊境執行其他機關的規定cbp.gov
  • 美國國際貿易委員會（USITC）編訂並公布 HTSUS，含第 99 章額外關稅條款hts.usitc.gov
  • 美國食品藥物管理局（FDA）食品、藥品、醫療器材與化粧品；事前通報與 MoCRA 登錄列名fda.gov
  • 美國農業部動植物防檢局（APHIS）動植物產品的輸入許可與檢疫要求aphis.usda.gov
  • 美國聯邦通訊委員會（FCC）無線電頻率設備與器材驗證fcc.gov
  • 美國消費品安全委員會（CPSC）消費性產品與兒童用品驗證cpsc.gov

資料日期: 2026-08-27

5文件

中國 出口文件

  • 出口貨物報關單
    核發單位:
    發貨人或受委託的報關企業，經中國國際貿易單一窗口申報
    時點:
    貨物裝運前

    跨境電商出口使用 9610、9710、9810 等專門監管方式代碼。

    官方頁面
  • 商業發票與裝箱單
    核發單位:
    出口企業
    時點:
    報關時

    載明品名、規格、數量、單價、貿易條件與原產地，亦為輸入國海關核估的依據。

    官方頁面
  • 提單（B/L）或空運提單（AWB）
    核發單位:
    運送人或承攬業者
    時點:
    裝運後簽發

    供結匯與買方提貨，亦為辦理出口退稅的憑證之一。

    官方頁面
  • 出口許可證／兩用物項和技術出口許可證
    核發單位:
    商務部及其授權發證機構
    時點:
    屬管制或許可證管理商品者，報關前取得

    兩用物項須查核最終使用者與最終用途；部分物項另有專門的管制清單。

    官方頁面
  • 出境貨物檢驗檢疫單證
    核發單位:
    海關
    時點:
    屬法定檢驗目錄商品者，報關前完成

    包括抽樣檢驗、檢疫處理與相應證書。

    官方頁面
  • 原產地證書
    核發單位:
    海關或中國國際貿易促進委員會（CCPIT）
    時點:
    買方於輸入國主張優惠稅率時

    包括 RCEP、中韓自貿協定原產地證書、輸往臺灣的 ECFA 原產地證明書，以及一般原產地證書（CO）。

    官方頁面
  • 報關委託協議
    核發單位:
    出口企業與報關企業
    時點:
    委託代理報關前

    明確雙方的申報責任與授權範圍。

    官方頁面
  • 出口退（免）稅申報資料
    核發單位:
    出口企業
    時點:
    貨物報關出口並收匯後

    包括增值稅專用發票或進貨憑證、出口貨物報關單資訊與收匯憑證。

    官方頁面
  • 訂艙單／裝貨單
    核發單位:
    運送人或承攬業者
    時點:
    訂艙後取得

    作為貨物進入海關監管作業場所與裝運的依據。

    官方頁面

美國 進口文件

  • CBP Form 3461（Entry/Immediate Delivery，放行申報書）
    核發單位:
    美國海關暨邊境保護局（CBP）
    時點:
    抵達時或抵達前，以 ACE 電子傳輸

    放行用文件，一般可於抵達前 5 日內遞送。

    官方頁面
  • CBP Form 7501（Entry Summary，報關摘要表）
    核發單位:
    美國海關暨邊境保護局（CBP）
    時點:
    放行後 10 個工作日內

    載明 HTSUS 分類、完稅價格與稅額計算，可逐筆繳納或以每月定期結算方式繳納。

    官方頁面
  • 商業發票
    核發單位:
    賣方或出口人
    時點:
    隨報關文件

    應載明買賣雙方、品名、數量、單價與總價、幣別、貿易條件與原產地。

    官方頁面
  • 裝箱單
    核發單位:
    賣方或出口人
    時點:
    隨報關文件

    逐箱內容、重量與嘜頭，查驗時使用。

    官方頁面
  • 提單（B/L）或空運提單（AWB）
    核發單位:
    運送人或承攬業者
    時點:
    裝運時簽發

    運送契約與提貨權利的憑證。

    官方頁面
  • 進口人安全申報（ISF 10+2）
    核發單位:
    進口人或其代理人
    時點:
    貨物裝上船舶前至少 24 小時

    僅適用海運貨物，空運、卡車與鐵路運輸不適用。

    官方頁面
  • 海關保證金（單筆或連續型）
    核發單位:
    美國財政部認可的保證機構
    時點:
    報關前設定

    正式報關與新設的郵遞簡易報關程序均須具備。

    官方頁面
  • 自由貿易協定原產地聲明
    核發單位:
    出口人、生產者或進口人
    時點:
    主張優惠稅率時持有

    韓國原產貨物適用美韓 FTA，採自我證明、無固定格式，報關時以特別方案代號 KR 主張。臺灣與中國大陸與美國之間沒有自由貿易協定。

    官方頁面
  • 其他主管機關資料（PGA data）
    核發單位:
    FDA、USDA、FCC、CPSC、EPA 等
    時點:
    隨報關文件

    例如食品的 FDA 事前通報（Prior Notice）、依 MoCRA 辦理的化粧品廠登錄與產品列名並指定美國責任人、無線電設備的 FCC 符合性聲明、兒童用品的 CPSC 證明。

    官方頁面

6流程

  1. 裝船前申報進口人或代理人於貨物裝上船舶前至少 24 小時完成進口人安全申報（ISF 10+2），運送人亦依同一 24 小時期限傳輸預報艙單。
  2. 遞送報關文件以 ACE 遞送 CBP Form 3461，一般可於抵達前 5 日內申報。抵達後 15 個日曆天內未申報者，貨物將移入 General Order 倉庫。
  3. 審核、查驗與機關留置CBP 可能指定文件審核、X 光或人工查驗，FDA、USDA、CPSC 等主管機關亦可能另行留置。
  4. 放行CBP 與各機關的留置解除後，貨物即可放行離開港區。
  5. 報關摘要與繳稅放行後 10 個工作日內遞送 CBP Form 7501，並繳納關稅、商品處理費與港埠維護費，可逐筆或以每月定期結算繳納。
  6. 稅額確定（Liquidation）CBP 通常於報關後 314 日內確定稅額。事後更正（post-summary correction）與異議（protest）另有期限。
  1. 預報艙單航空公司於抵達前傳輸預報貨物資訊。進口人安全申報（ISF）不適用於空運貨物。
  2. 遞送報關文件以 ACE 遞送 CBP Form 3461，多在班機落地前申報，以便抵達後迅速放行。
  3. 審核與機關留置CBP 與其他主管機關審核申報，並可能在機場貨運站查驗。
  4. 放行提貨放行後即可自航空貨物集散站提領。
  5. 報關摘要與稅額確定放行後 10 個工作日內處理 CBP Form 7501 與稅款，之後比照海運貨物辦理稅額確定。
  1. 預先傳輸資料快遞業者或郵政機構於貨物抵達前將資料傳送 CBP。
  2. 報關自 2026-06-24 起，低價貨物不得再憑艙單放行。快遞貨物以簡易報關（通常為 Entry Type 11）辦理，超過 2,500 美元者必須辦理正式報關。
  3. 郵遞貨物自 2026-07-24 起，價值 2,500 美元以下且可歸入 HTSUS 第 1 至 97 章的郵遞貨物，可適用郵遞簡易報關程序，由持照報關人或貨物所有人、購買人申報，並須具備基本的進口與報關保證金。
  4. 稅費計算與繳納依申報價格計算關稅與規費。快遞業者通常先行墊付關稅再向買方收取；郵遞程序下，關稅最遲應於包裹抵達次月 7 日前繳納。
  5. 機關審查與派送食品、化粧品、藥品、無線電設備與兒童用品仍須檢附主管機關資料。涉及配額、反傾銷或平衡稅、第 98 章或第 99 章關稅，或主張自由貿易協定優惠者，不得使用郵遞簡易報關程序。
  1. 入境申報旅客以 CBP Form 6059B 或電子申報方式申報在境外取得的全部物品，並回答入境口岸 CBP 人員的詢問。
  2. 個人免稅額返國的美國居民一般享有 800 美元個人免稅額；非居民隨身攜帶、價值 200 美元以下的個人與家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免稅。
  3. 商業性貨物為轉售而攜帶的貨物不適用個人免稅額，須與一般進口同樣辦理簡易或正式報關，其他主管機關的規定亦同樣適用。
  4. 繳稅超出免稅額而申報的物品，其關稅於旅客離開海關管制區前在入境口岸繳納。
顯示 中國 出口端流程
  1. 資格與前置查詢完成海關進出口貨物收發貨人備案與出口退稅相關備案；查詢商品編碼對應的監管條件與出口退稅率，判斷是否需要許可證或法定檢驗。
  2. 訂艙、備貨與辦證訂艙並取得裝貨單，完成包裝與嘜頭；辦理出口許可證、兩用物項許可與出境檢驗檢疫。
  3. 申報出口貨物報關單於貨物運抵海關監管區後、裝貨的 24 小時以前，經單一窗口提交（海關總署令第 277 號第 7 條）。得自行申報，亦得委任報關企業辦理。
  4. 查驗與檢驗檢疫配合海關查驗，屬法定檢驗商品者完成檢驗檢疫程序。
  5. 放行與裝船離境海關放行後裝船離境，取得提單與報關單結關資訊。
  6. 收匯與退稅辦理收匯，並依規定申報出口退（免）稅；單證與資訊須相互匹配。

7難度

建議委任報關業者

分數: 0.92

這是依公開資料計算的訊號，並非諮詢意見。

判定理由

  • regime[FDA] FDA drug (+ DEA if controlled)製劑藥品；若含管制藥品成分，另須辦理 DEA 進口登記／許可。fda.gov2026-09-07
  • requirement目的國輸入規定 2 件：Medicaments (subset containing controlled substances) - DEA import registration/permit for scheduled-drug content. Substance-dependent, narrow., Pharmaceutical products (medicaments, blood, dressings) - FDA-regulated drug/biologic (FD2). Potential/disclaimable flag; submit FDA entry data if FDA-regulated.dea.gov2026-09-07
  • ambiguity品目分類易生爭議 — US 案例 1057 件分散於 103 個下位號列。rulings.cbp.gov2026-09-07
  • timing自 2025-08-29 起，依行政命令 14324，所有國家出口之 800 美元以下貨物免稅通關已中止。國際郵包與快遞小包亦須課稅，並需辦理報關、申報 HS 分類與原產地，小量寄送難度提高。federalregister.gov2026-09-07

組成

進口規定0.76Medicaments (subset containing controlled substances) - DEA import registration/permit for scheduled-drug content. Substance-dependent, narrow. dea.govPharmaceutical products (medicaments, blood, dressings) - FDA-regulated drug/biologic (FD2). Potential/disclaimable flag; submit FDA entry data if FDA-regulated. fda.govCBP 未提供完整的逐項 HS PGA 旗標檔案，故採用章／節啟發式對應（confidence=chapter-heuristic）。 customs_v0.sqlite:us_requirements
歸列模糊度0.80US 稅則預先審核案例 1057 件 · 分散於 103 個下位號列 rulings.cbp.gov美國 CROSS 1057 件中，涉及多個號列者占 21% · 同案併同檢視之其他 HS6 共 66 個 rulings.cbp.gov
管制制度1.00FDA drug (+ DEA if controlled) fda.gov
中國 出口端備註: 未持有中國逐項 HS 出口規定表；商檢（CIQ）與出口許可須另行確認。

資料日期: 2026-09-07

8案例

持有案例:韓國 197 件美國 1057 件臺灣 17 件中國 —

先列出目的地核定機關的案例，並依日期由新到舊排序。相似案例本身並不等於同一分類。

美國 案例（目的地）

共 1057 件，顯示最新 10 件

再顯示 5 件

中國 案例（出發地）

中國 沒有公開的貨品分類案例資料庫，故無案例可顯示。

顯示其他國家案例（20 件）
  • KR관세평가분류원ㅇ 재우스오라쿠고에이취플라스타(살리실산); OLAKUKO - H;ㅇ 물품개요 - 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 소매포장한 것(내용량 : 100g, 12매/box) - 용도: 티눈, 굳은 살, 사마귀 제거(일반의약품)核定號列: 3004909900日期: 2026-02-12文號: CLIP-0072026000156
  • KR관세평가분류원Medicaments; 재우스오라쿠고에이취플라스타(살리실산)- 살리실산을 주성분으로 한 황색 페이스트를 원형 스펀지 중앙에 채운 후 스트립상의 접착시트에 부착한 것을 지제상자에 소매포장한 것(내용량 : 100g, 12매/box) - 용도 : 일반의약품(티눈, 굳은 살, 사마귀 제거) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음核定號列: 3004909900日期: 2025-11-11文號: CLIP-0072025004895
  • KR관세평가분류원POSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...核定號列: 3004909900日期: 2024-03-11文號: CLIP-0072023004368
  • KR관세평가분류원S1ㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...核定號列: 3004909900日期: 2024-03-11文號: CLIP-0072023004366
  • KR관세평가분류원BOSSㅇ 물품개요 - ① 돼지의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 분말상을 유리용기에 충전한 후 플라스틱제 용기에 블리스터 소포장하여 사용설명서와 함께 종이상자에 소매포장한 것(내용량 : 0.25g) ② 소의 골조직에서 얻은 수산화인회석(Hydroxyapatite)의 백색계 그래뉼상...核定號列: 3004909900日期: 2024-03-11文號: CLIP-0072023004367
  • KR관세평가분류원Medicaments; DIABEX XR 500mg메트포르민염산염, 미결정셀룰로오스, 스테아르산 마그네슘, 카르복시메틸셀룰로오스나트륨, 히프로멜로오스, 정제수를 혼합하여 조제한 백색 타원형 정제를 수지제 블라스터 포장한 것을 종이제 상자에 소매포장한 것(내용량: 15 x 4ea/60정) - 용도: 경구용 혈당 강하제 ※ 품목분류는 수출입신고 당시의 물품상태에...核定號列: 3004909900日期: 2023-07-14文號: CLIP-0072023002558
  • KR관세평가분류원INVISIBLE MASKㅇ 물품개요 - Hydroxypropyl methylcellulose 95%에 레몬향 분말을 혼합·조제한 백색계 분말을 플라스틱 용기에 충전 후 종이상자에 소매포장한 것(내용량 : 800㎎) - 작용 : 비강 내부에 분사하면 내용물이 비강 내의 습기와 결합하여 겔(gel)형태로 변하여 내부를 피복함 - 기능 ...核定號列: 3004909900日期: 2023-03-27文號: CLIP-0072023001085
  • KR관세평가분류원Medicaments, packings for retail sale①건조 쑥분말 86%에 물 11%, 칼슘(쑥봉 타는 속도 지연), 옥수수전분(점결제)을 혼합하여 원통형으로 압축 성형 후 건조한 쑥봉에 종이재질의 원통형 지지물(지관)을 결합하고 하단에 접착스티커를 부착시킨 것 180개, ②이면지에 부착된 원형의 피부보호용 스티커(무흔지) 2장, ③제품사용설명서(주요 뜸자리)...核定號列: 3004909900日期: 2021-04-12文號: CLIP-0072021001331
  • KR관세평가분류원Medicament; Mentho Pas Lotionㅇ 살리실산메틸, L-멘톨, 리놀린유, 미네랄오일, 소르비탄스테아레이트, 정제수, 카보머941, 트롤아민, 폴리소르베이트60으로 혼합·조제된 백색계 점조액상을 플라스틱 용기에 포장 후 지제박스에 최종 소매포장(내용량 : 100ml)한 것 - 용도 : 의약품(근육통, 요통, 류마티스통증 등 환부에 바름) ※ ...核定號列: 3004909900日期: 2021-04-06文號: CLIP-0072021001328
  • TW其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者恢甲清覆甲液-全日型加強配方(未滅菌) EXCILOR FORTE-nail solution(non-sterile)核定號列: 30049099904日期: 2021文號: 110AA0179
  • KR관세평가분류원Medicaments, anti-cancer preparation TEPADINA, Thiotepaㅇ 주입용액 조제용 티오테파(Thiotepa) 백색 분말을 유리제 용기에 넣어 지제박스에 소매포장한 것(내용량: 15㎎) - 용도 : 항암제(혈액질환, 고형종양 등) ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음核定號列: 3004901000日期: 2020-04-02文號: CLIP-0072020001282
  • KR관세평가분류원Medicaments; 인애백년보건고; PR.CHNAㅇ쑥, 생강, 삼칠초, 홍화, 혈갈, 용뇌향을 섞어 열처리 후 농축정제한 물품에 밀랍 68%를 혼합하여 고체상태로 만들어 소매포장(1,000g/통)한 것 - 용도 : 찜질용(목, 어깨, 허리, 무릎 등 피로로 인하여 불편한 부위 완화)核定號列: 3004909900日期: 2019-08-16文號: CLIP-0072019003378
  • KR관세평가분류원Medicaments; FD; MEXICOLidocaine hydrochloride(2 %), Epinephrine(0.001 %), Sodium chloride, Water 등으로 조성된 무색 투명 액상의 주사액을 플라스틱제 앰플에 소매포장한 것(1.8 ml x 10 cartridges) - 용도: 치과용 국소마취제核定號列: 3004909900日期: 2018-11-19文號: CLIP-0072018005196
  • KR관세평가분류원Medicaments; Turbocaina; MEXICOㅇArticaine hydrochloride(4%), Epinephrine(0.001%), Sodium chloride, Water 등으로 조성된 국부마취제 성분의 주사액를 주입한 유리제 앰플을 소매포장한 것(1.8mL×50cartridges) ㅇ용도 : 치과용 국소마취제核定號列: 3004909900日期: 2018-08-23文號: CLIP-0072018003090
  • KR관세평가분류원Medicaments; Nutriband Slimline patch; U.S.Aㅇ 클로로겐산, L-타우린, 라즈베리케톤, 녹차추출물 등으로 도포하고 이형지를 부착한 직사각형의 패치(25 X 75mm)를 알루미늄 증착 팩에 개별 포장한 것 - 용도 : 피부에 부착하여 식욕억제 및 다이어트 효과를 줌核定號列: 3004909900日期: 2018-06-21文號: CLIP-0072018002940
  • KR관세평가분류원Collagen Preparation; COLTRIX CartiRegen돼지 추출 콜라겐, 이염기인산나트륨, 염화나트륨, 콜라겐용해액 등으로 조제된 물품이 플라스틱 주사기에 삽입 밀봉되었고, 주입 할 수 있는 주사바늘이 세트 포장되어 살균 및 밀봉된 소매용 완제품임(내용량 3% collagen 1cc 주사기 x 2EA/set) - 용도 : 연골, 뼈 보충에 사용 ※ 품목분류는 수...核定號列: 3004909900日期: 2018-05-16文號: CLIP-0072018002319
  • TW其他中藥製劑枳椇人參茶(Gan-Pyun-Han-Nal) / 液體茶 / 100ML /瓶核定號列: 30049069009日期: 2018文號: 107AA0256
  • TW其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者Hiruscar Silicone Pro(non-sterile) 喜療疤 疤痕護理矽凝膠(未滅菌)核定號列: 30049099904日期: 2018文號: 107AA0177
  • TW其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者貽貝粘蛋白創面修復敷料 型號、規格：0.5mg/mL×0.2mL、0.5mg/mL×0.5mL、0.5mg/mL×1mL、0.5mg/mL×3mL、0.5mg/mL×5mL 0.5mg/mL×10mL、0.5mg/mL×15mL、0.5mg/mL×20mL、1.5mg/mL×0.2mL、1.5mg/mL×0.5mL 1.5mg/mL×3mL、……、1.5mg/mL×20mL等(詳附件)核定號列: 30049099904日期: 2018文號: 107AA0128
  • TW其他中藥製劑云南彝葯排毒眼罩核定號列: 30049069009日期: 2018文號: 107AA0382

來源: 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 · 聯邦公報 — 第 11012 號公告：課徵臨時進口附加關稅（第 122 條，2026-07-24 終止） · 聯邦公報 — 第 301 條強迫勞動調查措施（60 個經濟體，2026-07-24 生效） · 聯邦公報 — 2027 會計年度海關使用者規費物價調整（CBP） · eCFR — 19 CFR 141.5：申報期限（抵達後 15 個日曆天） · 中國國際貿易單一窗口 · 中國海關總署網上辦事服務 — 辦事指南（企業備案與申報） · 中國海關總署 · 中國商務部 · 中國國家稅務總局 — 出口退（免）稅 · 中國國際貿易促進委員會 · 中國政府網 — 中華人民共和國兩用物項出口管制條例（國務院令第 792 號，2024-12-01 施行） · 中國商務部 — 2026 年度《兩用物項和技術進出口許可證管理目錄》（商務部、海關總署 2025 年第 91 號公告） · 中國國務院公報 — 中華人民共和國海關進出口貨物申報管理規定（海關總署令第 277 號，2025-05-01 施行） · 中國財政部關稅司 — 中華人民共和國關稅法（2024-12-01 施行） · 中國司法部 — 進出口商品檢驗法實施條例（國務院令第 447 號，2013 年修訂）第 3 條法檢目錄

身分: 報關業者 — 會改變頁面強調的區塊