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韓國 → 美國HS 210690其他未列名食物調製品建議委任報關業者

각종 조제 식료품(ko) › Food preparations not elsewhere specified or included(en)

其他未列名食物調製品

HS 210690韓國 → 美國

目的地關稅
0%
優惠（special）
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 (優惠（special）, 2106.90.03.00)
  • 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: 其他未列名食物調製品
  • 額外關稅: 額外關稅（HTSUS 第99章：Section 232／301／122）可能加徵於上列稅率之上 — 請以報關日的第99章註釋為準。
  • 須留意的制度: 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

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）。
  • 額外關稅可能以第 99 章項目課徵。截至 2026-09，請依報關日查證第 232 條、第 301 條及施行中的附加關稅，不要沿用先前引用的數字。

資料日期: 2026 HTS Rev.15

2稅則分類

HS6 品名

  • ko기타
  • enOther food preparations, n. e. s.
  • zh_hant其他未列名食物調製品
  • zh_hans其他未列名食物调制品

美國 稅則號列

號列品名
2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.09.00OtherFood preparations not elsewhere specified or included › Other › Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if suc…
2106.90.12.00Containing not over 20 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.18.00Containing over 50 percent of alcohol by weightFood preparations not elsewhere specified or included › Other › Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages
2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.26.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.28.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Containing over 10 percent by weight of milk solids
2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.36.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other › Butter substitutes containing over 45 percent by weight of butterfat
2106.90.38.00OtherFood preparations not elsewhere specified or included › Other › Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk › Other
2106.90.39.00Artificially sweetened cough dropsFood preparations not elsewhere specified or included › Other
2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.46.00OtherFood preparations not elsewhere specified or included › Other › Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter
2106.90.48.00Orange juiceFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals
2106.90.52.00Juice of any single fruit or vegetableFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals › Other
2106.90.54.00Mixtures of juicesFood preparations not elsewhere specified or included › Other › Fruit or vegetable juices, fortified with vitamins or minerals › Other
2106.90.58Of gelatinFood preparations not elsewhere specified or included › Other › Other
2106.90.58.30Containing sugar derived from sugar cane or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Put up for retail sale
2106.90.58.50OtherFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Put up for retail sale
2106.90.58.70Containing sugar derived from sugar cane or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Other
2106.90.58.90OtherFood preparations not elsewhere specified or included › Other › Other › Of gelatin › Other
2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids
2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.66.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.72.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.76.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.80.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.82.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Containing over 10 percent by weight of milk solids › Other
2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other
2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.87.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other, dairy products described in additional U.S. note 1 to chapter 4
2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.91.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Blended syrups described in additional U.S. note 4 to chapter 17
2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.94.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17
2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisionsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.97.00OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17
2106.90.99OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other
2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharinFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.72Containing sugar derived from sugar cane and/or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.73OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Preparations for the manufacture of beverages
2106.90.99.75Non-dairy coffee whitenersFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.80Other cream or milk substitutesFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugarFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.87Herbal teas and herbal infusions comprising mixed herbsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.88Flavored honeyFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other
2106.90.99.90CannedFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other
2106.90.99.91FrozenFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.92Containing sugar derived from sugar cane and/or sugar beetsFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.93Certified organicFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other › Other
2106.90.99.94OtherFood preparations not elsewhere specified or included › Other › Other › Other › Other › Other › Other › Other › Other › Other › Other
韓國 出口端號列（參考）
  • 2106901010콜라 베이스
  • 2106901020과일향의 음료베이스
  • 2106901090기타
  • 2106902000당시럽(향료나 착색제를 첨가한 것에 한한다)
  • 2106903011인삼차
  • 2106903019기타
  • 2106903021홍삼차
  • 2106903029기타
  • 2106904010김
  • 2106904090기타
  • 2106909010커피크리머
  • 2106909021버터 함량이 전중량의 100분의 30 이하인 것
  • 2106909022버터 함량이 전중량의 100분의 30을 초과하고 100분의 70 이하인 것
  • 2106909023버터 함량이 전중량의 100분의 70을 초과하는 것
  • 2106909030아이스크림 제조용 조제품
  • 2106909040자기소화효모 및 기타 효모엑스
  • 2106909050향미용 조제품
  • 2106909060도토리분
  • 2106909070알로에를 기제로 한 조제품
  • 2106909080음료제조용의 조제품(방향성 물질을 기제로 한 것을 제외하며, 알코올용량이 전용량의 100분의 0.5를 초과하는 것에 한한다)
  • 2106909091로열젤리, 벌꿀조제품의 것
  • 2106909099기타

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

韓國原產品可適用的稅率

號列品名普通優惠（special）Column 2
2106.90.03.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions2.9¢/kgFree12.1¢/kg
2106.90.06.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions2.9¢/kgFree12.1¢/kg
2106.90.09.00Other86.2¢/kgFree$1.014/kg
2106.90.12.00Containing not over 20 percent of alcohol by weight4.2¢/kg + 1.9%Free44¢/kg + 25%
2106.90.15.00Containing over 20 percent but not over 50 percent of alcohol by weight8.4¢/kg + 1.9%Free88¢/kg + 25%
2106.90.18.00Containing over 50 percent of alcohol by weight17¢/kg + 1.9%Free$1.76/kg + 25%
2106.90.22.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.24.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.26.00Other$1.996/kgFree$2.348/kg
2106.90.28.00Other13.1¢/kgFree31¢/kg
2106.90.32.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.34.00Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions15.4¢/kgFree31¢/kg
2106.90.36.00Other$1.996/kgFree$2.348/kg
2106.90.38.00Other13.1¢/kgFree31¢/kg
2106.90.39.00Artificially sweetened cough dropsFree—30%
2106.90.42.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.6606¢/kg of total sugarsFree6.58170¢/kg of total sugars
2106.90.44.00Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions3.6606¢/kg of total sugarsFree6.58170¢/kg of total sugars
2106.90.46.00Other35.74¢/kgFree42.05¢/kg
2106.90.48.00Orange juice7.85¢/literFree18¢/liter
2106.90.52.00Juice of any single fruit or vegetableThe rate applicable to the natural juice in heading 2009FreeThe rate applicable to the natural juice in heading 2009
2106.90.54.00Mixtures of juicesThe rate applicable to the natural juice in heading 2009FreeThe rate applicable to the natural juice in heading 2009
2106.90.58Of gelatin4.8%Free25%
2106.90.58.30Containing sugar derived from sugar cane or sugar beets———
2106.90.58.50Other———
2106.90.58.70Containing sugar derived from sugar cane or sugar beets———
2106.90.58.90Other———
2106.90.62.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free20%
2106.90.64.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%Free20%
2106.90.66.00Other70.4¢/kg + 8.5%Free82.8¢/kg + 10%
2106.90.68.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.72.00Other70.4¢/kg + 8.5%Free82.8¢/kg + 10%
2106.90.74.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.76.00Other70.4¢/kg + 8.5%Free82.8¢/kg + 10%
2106.90.78.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.80.00Other70.4¢/kg + 8.5%Free82.8¢/kg + 10%
2106.90.82.00Other6.4%Free20%
2106.90.83.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%Free20%
2106.90.85.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions10%Free20%
2106.90.87.00Other28.8¢/kg + 8.5%Free33.9¢/kg +10%
2106.90.89.00Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.91.00Other28.8¢/kg + 8.5%Free33.9¢/kg + 10%
2106.90.92.00Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.94.00Other28.8¢/kg + 8.5%Free33.9¢/kg + 10%
2106.90.95.00Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions10%Free20%
2106.90.97.00Other28.8¢/kg + 8.5%Free33.9¢/kg + 10%
2106.90.99Other6.4%Free20%
2106.90.99.71Containing high-intensity sweeteners (e.g., aspartame and/or saccharin———
2106.90.99.72Containing sugar derived from sugar cane and/or sugar beets———
2106.90.99.73Other———
2106.90.99.75Non-dairy coffee whiteners———
2106.90.99.80Other cream or milk substitutes———
2106.90.99.85Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar———
2106.90.99.87Herbal teas and herbal infusions comprising mixed herbs———
2106.90.99.88Flavored honey———
2106.90.99.90Canned———
2106.90.99.91Frozen———
2106.90.99.92Containing sugar derived from sugar cane and/or sugar beets———
2106.90.99.93Certified organic———
2106.90.99.94Other———

額外關稅（HTSUS 第99章：Section 232／301／122）可能加徵於上列稅率之上 — 請以報關日的第99章註釋為準。

  • · 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%，並設有每會計年度重新調整的上下限；簡易報關則按定額收取。
  • · 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（第 232 條、第 301 條及施行中的附加關稅）加計於一般稅率之上，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
—
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

  • FD4FDA

    Miscellaneous edible preparations - FDA food (FD4). Potential.

    可信度:
    chapter-heuristic
    fda.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

韓國 出口文件

  • 出口申報書（수출신고서）
    核發單位:
    出口人或關稅士，於 UNI-PASS 申報
    時點:
    裝載前

    填報 HS 號列、數量、金額、貿易條件、原產地與是否申請退稅。

    官方頁面
  • 出口申報受理證（수출신고필증）
    核發單位:
    海關
    時點:
    出口申報受理時核發

    用於零稅率申報、關稅退稅、貿易金融與保險。

    官方頁面
  • 商業發票
    核發單位:
    出口人
    時點:
    備妥裝運文件時

    輸入國海關據以核估完稅價格，品名、數量、單價、貿易條件與原產地須正確。

    官方頁面
  • 裝箱單
    核發單位:
    出口人
    時點:
    備妥裝運文件時

    逐箱內容、重量、材積與嘜頭。

    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:
    裝載後簽發

    用於押匯或其他付款方式，並供買方提貨。

    官方頁面
  • FTA 原產地證明書
    核發單位:
    海關、大韓商工會議所（機關簽發）或出口人（自行簽發）
    時點:
    買方主張優惠前

    美韓 FTA 採自行簽發、無固定格式；韓中 FTA 採機關簽發；RCEP 依協定所定方式。與臺灣之間並無協定。

    官方頁面
  • 戰略物資判定書或出口許可證
    核發單位:
    戰略物資管理院（KOSTI）、產業通商資源部
    時點:
    該項貨物出口前

    兩用物項須經自行判定或專業判定，必要時取得出口許可。

    官方頁面
  • 出口用衛生或檢疫證明
    核發單位:
    食品醫藥品安全處、農林畜產檢疫本部等
    時點:
    輸入國要求時

    例如出口食品的衛生證明、植物檢疫證明、動物檢疫證明。輸往中國大陸的食品另須辦理海關總署（GACC）境外生產企業註冊。

    官方頁面
  • 關稅退稅申請文件
    核發單位:
    出口人
    時點:
    出口履行後

    依定額退稅或個別退稅方式，需檢附進口申報受理證、基礎原材料納稅證明等。

    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 韓國 出口端流程
  1. 事前檢視確定 HS 號列並判定是否屬戰略物資。輸入國要求的登錄或註冊（例如輸往中國大陸食品的 GACC 註冊、輸往美國化粧品的 MoCRA 登錄）須於裝運前完成。
  2. 出口申報出口人自行或委任關稅士於 UNI-PASS 遞送出口申報書。擬申請退稅者，於申報階段一併填報相關欄位。
  3. 審核、查驗與受理海關審核文件，必要時查驗貨物，受理申報並核發出口申報受理證。
  4. 進場與裝船將貨櫃送交貨櫃場或集散站並裝船。需跨關區移動時採保稅運送。
  5. 裝載期限管理應於受理日起 30 日內完成裝載；預期延誤者，申請延長裝載期限。
  6. 裝運文件與後續取得提單辦理收款，並辦理加值稅零稅率申報與關稅退稅申請。

7難度

建議委任報關業者

分數: 0.74

這是依公開資料計算的訊號，並非諮詢意見。

判定理由

  • regime[FDA] Supplements are regulated as food (FFR, prior notice, FSVP). A New Dietary Ingredient needs a 75-day pre-market notification; structure/function claims need a 30-day notice; disease claims reclassify the product as a drug.(en)fda.gov2026-09-07
  • requirement1 destination import requirement(s) found: Miscellaneous edible preparations - FDA food (FD4). Potentia(en)fda.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

組成

進口規定0.42Miscellaneous edible preparations - FDA food (FD4). Potential. fda.govconfidence=chapter-heuristic — CBP는 HS별 PGA 플래그 전량 공개 파일을 제공하지 않아 chapter/heading 휴리스틱 매핑을 사용함 customs_v0.sqlite:us_requirements
歸列模糊度0.84US 결정례 1838건 · 하위 세번 92종으로 분산 rulings.cbp.govUS CROSS 1838건 중 복수 세번 결정 비율 38% · 같은 사건에서 함께 검토된 다른 HS6 185개 rulings.cbp.gov
管制制度0.87FDA dietary supplement (FFR + prior notice + FSVP; NDI notification) fda.gov
韓國 出口端備註: Korea’s customs-verified requirement list is import-side only; export controls (Foreign Trade Act, strategic items) must be checked separately. unipass.customs.go.kr

資料日期: 2026-09-07

8案例

顯示其他國家案例 (30)

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 · 韓國關稅廳 — 出口通關 · 韓國關稅廳 UNI-PASS · 韓國關稅廳 FTA 入口網 · 韓國戰略物資管理院 Yestrade · 韓國國家法令資訊中心 — 關稅法、對外貿易法 · 韓國農林畜產檢疫本部

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