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韓國 → 美國
1概覽
- 目的地關稅: Free (普通, 2 個稅則號列相同) — 與韓國雖有貿易協定,但此稅號沒有更低的優惠稅率,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
- 無出口關稅,但仍須辦理出口申報。非屬退稅對象且貨價在 FOB 200 萬韓元以下者,得以清單通關代替出口申報;電子商務等貨物在 FOB 500 萬韓元以下得採簡易出口申報(《出口及退運通關公告》第 55 條第 1 項第 8 款、第 43 條第 1 項)。
- 裝載期限為出口申報受理日起 30 日,有正當事由者最長可延長至一年。
- 出口申報受理證是加值稅零稅率的憑據,也是申請關稅退稅的依據(加值稅法第 21 條、退稅特例法第 14 條)。
- 出口前應先判定是否為戰略物資;屬之者須取得產業通商資源部(透過戰略物資管理院)的出口許可。
- 買方於輸入國主張優惠稅率時需要 FTA 原產地證明書:美韓 FTA 為自行簽發,韓中 FTA 為機關簽發。
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 |
|---|---|
| 3004.90.10.00 | Containing 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 |
| 3004.90.92 | OtherMedicaments (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 |
| 3004.90.92.01 | For 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 |
| 3004.90.92.03 | Containing 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 |
| 3004.90.92.04 | Containing 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 |
| 3004.90.92.05 | Containing 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 |
| 3004.90.92.06 | OtherMedicaments (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 |
| 3004.90.92.07 | Containing 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 |
| 3004.90.92.08 | OtherMedicaments (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 |
| 3004.90.92.09 | Containing 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… |
| 3004.90.92.10 | OtherMedicaments (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… |
| 3004.90.92.11 | Containing 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 |
| 3004.90.92.12 | OtherMedicaments (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 |
| 3004.90.92.13 | Containing 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 |
| 3004.90.92.14 | Containing 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 |
| 3004.90.92.15 | OtherMedicaments (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 |
| 3004.90.92.16 | Containing 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 |
| 3004.90.92.17 | Containing 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 |
| 3004.90.92.18 | OtherMedicaments (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 |
| 3004.90.92.19 | Containing 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 |
| 3004.90.92.20 | Containing 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 |
| 3004.90.92.21 | Containing 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 |
| 3004.90.92.22 | Containing 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 |
| 3004.90.92.23 | Containing 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 |
| 3004.90.92.24 | Containing 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 |
| 3004.90.92.25 | Containing 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 |
| 3004.90.92.26 | OtherMedicaments (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 |
| 3004.90.92.27 | TolmetinMedicaments (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 … |
| 3004.90.92.28 | Tolmetin 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 … |
| 3004.90.92.29 | Tolmetin 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 … |
| 3004.90.92.30 | For 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 … |
| 3004.90.92.31 | OtherMedicaments (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 … |
| 3004.90.92.32 | For 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 … |
| 3004.90.92.33 | OtherMedicaments (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 … |
| 3004.90.92.34 | Containing 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 … |
| 3004.90.92.35 | Containing 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 … |
| 3004.90.92.36 | OtherMedicaments (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 … |
| 3004.90.92.37 | Containing 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 |
| 3004.90.92.38 | Containing 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 |
| 3004.90.92.39 | Containing 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 |
| 3004.90.92.40 | Containing 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 |
| 3004.90.92.41 | Containing 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 |
| 3004.90.92.42 | Containing 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 |
| 3004.90.92.43 | OtherMedicaments (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 |
| 3004.90.92.44 | Containing 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… |
| 3004.90.92.45 | Containing 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… |
| 3004.90.92.46 | OtherMedicaments (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… |
| 3004.90.92.47 | Containing 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 |
| 3004.90.92.48 | Containing 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 |
| 3004.90.92.49 | OtherMedicaments (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 |
| 3004.90.92.50 | Containing 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 |
| 3004.90.92.51 | OtherMedicaments (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 |
| 3004.90.92.52 | LaxativesMedicaments (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 |
| 3004.90.92.53 | AntacidsMedicaments (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 |
| 3004.90.92.54 | Containing 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 |
| 3004.90.92.55 | Containing 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 |
| 3004.90.92.56 | Containing 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 |
| 3004.90.92.57 | Containing 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 |
| 3004.90.92.58 | Containing 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 |
| 3004.90.92.60 | OtherMedicaments (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 |
| 3004.90.92.61 | Containing 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 |
| 3004.90.92.62 | Containing 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 |
| 3004.90.92.63 | OtherMedicaments (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 |
| 3004.90.92.64 | Containing 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 |
| 3004.90.92.65 | Containing 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 |
| 3004.90.92.66 | Containing 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 |
| 3004.90.92.67 | OtherMedicaments (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 |
| 3004.90.92.68 | Cough 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 |
| 3004.90.92.69 | Containing 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 |
| 3004.90.92.70 | OtherMedicaments (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 |
| 3004.90.92.71 | Containing 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 |
| 3004.90.92.72 | Containing 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 |
| 3004.90.92.73 | OtherMedicaments (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 |
| 3004.90.92.74 | Containing 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 |
| 3004.90.92.75 | Containing 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 |
| 3004.90.92.76 | OtherMedicaments (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 |
韓國 出口端號列(參考)
- 3004901000항결핵제ㆍ구충제ㆍ항암제
- 3004909100아스피린제제
- 3004909200항히스타민제제
- 3004909900기타
美國 案例前三筆
資料日期: 2026 HTS Rev.15
3關稅與稅金
與韓國雖有貿易協定,但此稅號沒有更低的優惠稅率,適用基本/最惠國稅率。
| 號列 | 品名 | 普通 | 優惠(special) | Column 2 |
|---|---|---|---|---|
| 3004.90.10.00 | Containing antigens or hyaluronic acid or its sodium salt | Free | — | Free |
| 3004.90.92 | Other | Free | — | 30% |
| 3004.90.92.01 | For veterinary use | — | — | — |
| 3004.90.92.03 | Containing acyclovir or its salts | — | — | — |
| 3004.90.92.04 | Containing oseltamivir or its salts | — | — | — |
| 3004.90.92.05 | Containing valganciclovir, peramivir or their salts | — | — | — |
| 3004.90.92.06 | Other | — | — | — |
| 3004.90.92.07 | Containing fluconazole or its salts | — | — | — |
| 3004.90.92.08 | Other | — | — | — |
| 3004.90.92.09 | Containing metronidazole or its salts | — | — | — |
| 3004.90.92.10 | Other | — | — | — |
| 3004.90.92.11 | Containing trimethoprim and sulfamethoxazole or their salts | — | — | — |
| 3004.90.92.12 | Other | — | — | — |
| 3004.90.92.13 | Containing levofloxacin or its salts | — | — | — |
| 3004.90.92.14 | Containing linezolid or its salts | — | — | — |
| 3004.90.92.15 | Other | — | — | — |
| 3004.90.92.16 | Containing hydroxyurea or cyclophosphamide or their salts | — | — | — |
| 3004.90.92.17 | Containing tacrolimus or mycophenolate mofetil or its salts | — | — | — |
| 3004.90.92.18 | Other | — | — | — |
| 3004.90.92.19 | Containing metoprolol or its salts | — | — | — |
| 3004.90.92.20 | Containing amiodarone or its salts | — | — | — |
| 3004.90.92.21 | Containing diltiazem or its salts | — | — | — |
| 3004.90.92.22 | Containing hydralazine or its salts | — | — | — |
| 3004.90.92.23 | Containing enoxaparin or its salts | — | — | — |
| 3004.90.92.24 | Containing labetalol or its salts | — | — | — |
| 3004.90.92.25 | Containing argatroban, adenosine, amlodipine, esmolol, dobutamine, phenoxybenzamine or their salts | — | — | — |
| 3004.90.92.26 | Other | — | — | — |
| 3004.90.92.27 | Tolmetin | — | — | — |
| 3004.90.92.28 | Tolmetin sodium dihydrate | — | — | — |
| 3004.90.92.29 | Tolmetin sodium (anhydrous) | — | — | — |
| 3004.90.92.30 | For oral suspension | — | — | — |
| 3004.90.92.31 | Other | — | — | — |
| 3004.90.92.32 | For oral suspension | — | — | — |
| 3004.90.92.33 | Other | — | — | — |
| 3004.90.92.34 | Containing O-Acetylsalicylic acid (Aspirin) | — | — | — |
| 3004.90.92.35 | Containing tramadol | — | — | — |
| 3004.90.92.36 | Other | — | — | — |
| 3004.90.92.37 | Containing dexmedetomidine, etomidate, midazolam, propofol or their salts | — | — | — |
| 3004.90.92.38 | Containing midazolam or its salts | — | — | — |
| 3004.90.92.39 | Containing phenytoin or its salts | — | — | — |
| 3004.90.92.40 | Containing propofol or its salts | — | — | — |
| 3004.90.92.41 | Containing levetiracetam, phenytoin or their salts | — | — | — |
| 3004.90.92.42 | Containing etomidate or its salts | — | — | — |
| 3004.90.92.43 | Other | — | — | — |
| 3004.90.92.44 | Containing lorazepam or its salts | — | — | — |
| 3004.90.92.45 | Containing olanzapine or its salts | — | — | — |
| 3004.90.92.46 | Other | — | — | — |
| 3004.90.92.47 | Containing rocuronium or its salts | — | — | — |
| 3004.90.92.48 | Containing succinylcholine or its salts | — | — | — |
| 3004.90.92.49 | Other | — | — | — |
| 3004.90.92.50 | Containing lidocaine or its salts | — | — | — |
| 3004.90.92.51 | Other | — | — | — |
| 3004.90.92.52 | Laxatives | — | — | — |
| 3004.90.92.53 | Antacids | — | — | — |
| 3004.90.92.54 | Containing famotidine or its salts | — | — | — |
| 3004.90.92.55 | Containing pantoprazole or its salts | — | — | — |
| 3004.90.92.56 | Containing ondansetron or its salts | — | — | — |
| 3004.90.92.57 | Containing glycopyrrolate or its salts | — | — | — |
| 3004.90.92.58 | Containing loperamide or its salts | — | — | — |
| 3004.90.92.60 | Other | — | — | — |
| 3004.90.92.61 | Containing furosemide and its salts | — | — | — |
| 3004.90.92.62 | Containing hydrochlorothiazide or its salts | — | — | — |
| 3004.90.92.63 | Other | — | — | — |
| 3004.90.92.64 | Containing calcium gluconate | — | — | — |
| 3004.90.92.65 | Containing potassium chloride | — | — | — |
| 3004.90.92.66 | Containing sodium bicarbonate, in injection form | — | — | — |
| 3004.90.92.67 | Other | — | — | — |
| 3004.90.92.68 | Cough and cold preparations | — | — | — |
| 3004.90.92.69 | Containing diphenhydramine or its salts | — | — | — |
| 3004.90.92.70 | Other | — | — | — |
| 3004.90.92.71 | Containing albuterol sulfate | — | — | — |
| 3004.90.92.72 | Containing timolol maleate | — | — | — |
| 3004.90.92.73 | Other | — | — | — |
| 3004.90.92.74 | Containing heparin sodium or its salts | — | — | — |
| 3004.90.92.75 | Containing zoledronic acid or its salts | — | — | — |
| 3004.90.92.76 | Other | — | — | — |
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) |
| 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
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
- headingDEA
Medicaments (subset containing controlled substances) - DEA import registration/permit for scheduled-drug content. Substance-dependent, narrow.
- 可信度:
- chapter-heuristic
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
- 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。
- 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。
- 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。
- 放行CBP 與各機關的留置解除後,貨物即可放行離開港區。
- 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。
- 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。
- 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。
- 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。
- 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。
- 放行提貨放行後即可自航空貨物集散站提領。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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
- 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。
- 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。
- 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。
- 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。
- 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。
- 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
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 | 0.76 | Medicaments (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 | 0.80 | US 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 | 1.00 | FDA drug (+ DEA if controlled) fda.gov |
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
- NYThe tariff classification of Pantoprazole Sodium Tablets in dosage form, from India核定號列: 3004.90.9255日期: 2026-07-14文號: N362421
- NYThe tariff classification of Tadalafil Tablets in dosage form, from India核定號列: 3004.90.9276日期: 2026-06-25文號: N361847
- NYThe tariff classification of Nintedanib Capsules in dosage form, from India核定號列: 3004.90.9216日期: 2026-05-26文號: N361639
- NYThe tariff classification of Brivaracetam Oral Solution in dosage form, from India核定號列: 3004.90.9243日期: 2026-05-06文號: N360453
- NYThe tariff classification of Colestipol Hydrochloride Tablets in dosage form, from Taiwan核定號列: 3004.90.9225日期: 2026-05-06文號: N360493
再顯示 5 件
- NYThe tariff classification of Sugammadex Injection in dosage form, from India核定號列: 3004.90.9276日期: 2026-04-29文號: N360371
- NYThe tariff classification of Brimonidine Tartrate and Timolol Maleate Ophthalmic Drops 0.2%/0.5% in dosage form, from India核定號列: 3004.90.9272日期: 2026-04-28文號: N360180
- NYThe tariff classification of Bumetanide Tablets in dosage form, from India核定號列: 3004.90.9263日期: 2026-04-28文號: N360214
- NYThe tariff classification of Bumetanide Tablets in dosage form, from Italy核定號列: 3004.90.9263日期: 2026-04-28文號: N360217
- NYThe tariff classification of Bumetanide Tablets in dosage form, from Spain核定號列: 3004.90.9263日期: 2026-04-28文號: N360218
韓國 案例(出發地)
共 197 件,顯示最新 10 件
- 관세평가분류원ㅇ 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
- 관세평가분류원Medicaments; 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
- 관세평가분류원POSSㅇ 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
- 관세평가분류원S1ㅇ 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
- 관세평가분류원BOSSㅇ 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
再顯示 5 件
- 관세평가분류원Medicaments; 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
- 관세평가분류원INVISIBLE 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
- 관세평가분류원Medicaments, 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
- 관세평가분류원Medicament; 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
- 관세평가분류원Medicaments, 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
顯示其他國家案例(15 件)
- 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
- 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
- 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筆(未滅菌) EXCILOR Nail Pen(non-sterile)核定號列: 30049099904日期: 2017文號: 106AA0736
- 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(未滅菌) EXCILOR Nail Solution(non-sterile)核定號列: 30049099904日期: 2017文號: 106AA0735
- TW其他中藥製劑黃金紅蔘精/液體(茶)食品/Net wt. 250g/真空玻璃瓶核定號列: 30049069009日期: 2017文號: 106AA0411
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- TW其他中藥製劑韓國護肝寶 HD-1 Premium核定號列: 30049069009日期: 2017文號: 106AA0182
- TW其他中藥製劑晋山之韵/台灣商品名:沛之臨 益甘飲核定號列: 30049069009日期: 2017文號: 106BA0038
- TW其他中藥製劑慶珍丸核定號列: 30049069009日期: 2016文號: 105AA0436
- TW其他中藥製劑紅蔘鹿茸元氣精核定號列: 30049069009日期: 2016文號: 105AA0438
- TW其他中藥製劑五加皮精核定號列: 30049069009日期: 2016文號: 105AA0437
- 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ESOXX ONE核定號列: 30049099904日期: 2016文號: 105AA0212
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) · 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 · 韓國國家法令資訊中心 — 出口及退運通關公告(關稅廳公告第 2025-73 號) · 韓國法制處 easylaw — 貿易制度Ⅰ(出口):關稅及加值稅退還
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