플라스틱과 그 제품(ko) › Other articles of plastics and articles of other materials of headings 3901 to 3914(en)
其他塑膠製成衣
HS 392690韓國 → 美國
1概覽
- 目的地關稅: Free (優惠(special), 3926.90.10.00)
- 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: 其他塑膠製成衣
- 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 clothing, of plastics
- zh_hant其他塑膠製成衣
- zh_hans其他塑胶制成衣
美國 稅則號列
| 號列 | 品名 |
|---|---|
| 3926.90.10.00 | Buckets and pailsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.16.00 | PacifiersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.21.00 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metalOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.25.00 | Handles and knobs, not elsewhere specified or included, of plasticsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.30.00 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sailsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.33.00 | HandbagsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included |
| 3926.90.35.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included |
| 3926.90.40.00 | Imitation gemstonesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.45 | Gaskets, washers and other sealsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.45.10 | O-RingsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Gaskets, washers and other seals |
| 3926.90.45.90 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Gaskets, washers and other seals |
| 3926.90.48.00 | Photo albumsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.50.00 | Frames or mounts for photographic slidesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.55.00 | V-beltsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers |
| 3926.90.56.00 | With textile components in which vegetable fibers predominate by weight over any other textile fiberOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.57.00 | With textile components in which man-made fibers predominate by weight over any other textile fiberOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.59.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.60 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery |
| 3926.90.60.10 | Synchronous beltsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Other |
| 3926.90.60.90 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Other |
| 3926.90.65 | Spring typeOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins |
| 3926.90.65.10 | Valued not over 80 cents per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.20 | Valued over 80 cents but not over $1.35 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.30 | Valued over $1.35 but not over $1.70 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.50 | Valued over $1.70 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.70.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins |
| 3926.90.75.00 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or includedOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.77.00 | Waterbed mattresses and liners, and parts of the foregoingOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.83.00 | Empty cartridges and cassettes for typewriter and machine ribbonsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.85.00 | Fasteners, in clips suitable for use in a mechanical attaching deviceOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.87.00 | Flexible plastic document binders with tabs, rolled or flatOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.94.00 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of leadOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.96.00 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to lengthOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.99 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.99.05 | Elastic bands made wholly of plasticsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.15 | Separatory funnelsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other › Laboratory ware |
| 3926.90.99.20 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other › Laboratory ware |
| 3926.90.99.25 | Reflective triangular warning signs for road useOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.30 | LaddersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.40 | Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.50 | Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.87 | Rigid tubes or pipes suitable for use as electrical conduitOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.89 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
韓國 出口端號列(參考)
- 3926901000기계용의 부분품
- 3926902000부채ㆍ핸드스크린(기계식이 아닌 것에 한한다)과 이들의 살 및 자루(살 및 자루의 부분품을 포함한다)
- 3926903000레이블 및 태그
- 3926904000케이스를 갖춘 접착테이프
- 3926905000그림틀ㆍ사진틀ㆍ거울틀 및 이와 유사한 틀
- 3926906000앨범
- 3926909000기타
美國 案例前三筆
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 |
|---|---|---|---|---|
| 3926.90.10.00 | Buckets and pails | 3.4% | Free | 80% |
| 3926.90.16.00 | Pacifiers | 3.1% | Free | 25% |
| 3926.90.21.00 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% | Free | 25% |
| 3926.90.25.00 | Handles and knobs, not elsewhere specified or included, of plastics | 6.5% | Free | 57.5% |
| 3926.90.30.00 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% | Free | 30% |
| 3926.90.33.00 | Handbags | 6.5% | Free | 60% |
| 3926.90.35.00 | Other | 6.5% | Free | 60% |
| 3926.90.40.00 | Imitation gemstones | 2.8% | Free | 20% |
| 3926.90.45 | Gaskets, washers and other seals | 3.5% | Free | 25% |
| 3926.90.45.10 | O-Rings | — | — | — |
| 3926.90.45.90 | Other | — | — | — |
| 3926.90.48.00 | Photo albums | 3.4% | Free | 80% |
| 3926.90.50.00 | Frames or mounts for photographic slides | 3.8% | Free | 45% |
| 3926.90.55.00 | V-belts | 5.1% | Free | 30% |
| 3926.90.56.00 | With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% | Free | 30% |
| 3926.90.57.00 | With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% | Free | 74% |
| 3926.90.59.00 | Other | 2.4% | Free | 25% |
| 3926.90.60 | Other | 4.2% | Free | 25% |
| 3926.90.60.10 | Synchronous belts | — | — | — |
| 3926.90.60.90 | Other | — | — | — |
| 3926.90.65 | Spring type | 4.2% | Free | 8.4% |
| 3926.90.65.10 | Valued not over 80 cents per gross | — | — | — |
| 3926.90.65.20 | Valued over 80 cents but not over $1.35 per gross | — | — | — |
| 3926.90.65.30 | Valued over $1.35 but not over $1.70 per gross | — | — | — |
| 3926.90.65.50 | Valued over $1.70 per gross | — | — | — |
| 3926.90.70.00 | Other | 5.3% | Free | 80% |
| 3926.90.75.00 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% | Free | 25% |
| 3926.90.77.00 | Waterbed mattresses and liners, and parts of the foregoing | 2.4% | Free | 25% |
| 3926.90.83.00 | Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% | Free | 80% |
| 3926.90.85.00 | Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% | Free | 60% |
| 3926.90.87.00 | Flexible plastic document binders with tabs, rolled or flat | 5.3% | Free | 80% |
| 3926.90.94.00 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free | — | 80% |
| 3926.90.96.00 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free | — | 25% |
| 3926.90.99 | Other | 5.3% | Free | 80% |
| 3926.90.99.05 | Elastic bands made wholly of plastics | — | — | — |
| 3926.90.99.15 | Separatory funnels | — | — | — |
| 3926.90.99.20 | Other | — | — | — |
| 3926.90.99.25 | Reflective triangular warning signs for road use | — | — | — |
| 3926.90.99.30 | Ladders | — | — | — |
| 3926.90.99.40 | Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes | — | — | — |
| 3926.90.99.50 | Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers | — | — | — |
| 3926.90.99.87 | Rigid tubes or pipes suitable for use as electrical conduit | — | — | — |
| 3926.90.99.89 | Other | — | — | — |
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
- chapterEPA
Plastics and polymers - EPA TSCA (polymers) import certification may apply. Substance-dependent.
- 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: 0.44
這是依公開資料計算的訊號,並非諮詢意見。
判定理由
- regime[FDA] Plastic articles are generally unregulated; food-contact use triggers FDA rules and children’s use triggers CPSC phthalate limits.(en)fda.gov2026-09-07
- requirement1 destination import requirement(s) found: Plastics and polymers - EPA TSCA (polymers) import certifica(en)content.govdelivery.com2026-09-07
- 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 | 0.42 | Plastics and polymers - EPA TSCA (polymers) import certification may apply. Substance-dependent. content.govdelivery.comconfidence=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 | 0.85 | US 결정례 3489건 · 하위 세번 70종으로 분산 rulings.cbp.govUS CROSS 3489건 중 복수 세번 결정 비율 40% · 같은 사건에서 함께 검토된 다른 HS6 628개 rulings.cbp.gov |
| 管制制度 | 0.15 | FDA food-contact (if applicable); otherwise none fda.gov |
資料日期: 2026-09-07
8案例
- The tariff classification of a plastic cartridge from China.N362836 · ny核定號列: 3926.90.2100日期: 2026-07-21
- The tariff classification of five replacement tent tops from China.N362208 · ny核定號列: 3926.90.9989, 6307.90.9891日期: 2026-07-06
- The tariff classification of three watch stands from China.N362375 · ny核定號列: 3926.90.9989, 7326.90.8688日期: 2026-06-30
- The tariff classification of vinyl record sleeves from China.N361986 · ny核定號列: 3926.90.9989日期: 2026-06-16
- The tariff classification of a plastic foam pad from China.N362002 · ny核定號列: 3926.90.9989日期: 2026-06-16
- The tariff classification of plastic rebar from China.N361872 · ny核定號列: 3926.90.9989日期: 2026-06-14
- The classification and country of origin of a fiber optic enclosure and its plastic components.N360882 · ny核定號列: 3926.90.9989, 9013.90.8000日期: 2026-05-15
- The tariff classification of a smartphone case from China.N360978 · ny核定號列: 3926.90.9989日期: 2026-05-12
- The tariff classification of a bead set from China.N360885 · ny核定號列: 3926.90.3500日期: 2026-05-11
- The tariff classification of decorative craft activity kits from China.N360636 · ny核定號列: 3926.90.9989日期: 2026-05-04
- The tariff classification of decorative craft activity kits from China.N360637 · ny核定號列: 3926.90.9989日期: 2026-05-04
- The tariff classification of a decorative craft activity kit from China.N360638 · ny核定號列: 3926.90.9989日期: 2026-05-04
- The tariff classification of a molded plastic handbag from China.N360471 · ny核定號列: 3926.90.9989日期: 2026-04-29
- The tariff classification of a plastic faucet aerator from Italy.N359958 · ny核定號列: 3926.90.9989日期: 2026-04-17
- The tariff classification of a plastic mandoline for display from China.N359957 · ny核定號列: 3926.90.9989日期: 2026-04-16
顯示其他國家案例 (30)
- KR실리콘 팩 브러쉬 ; 실리콘 브러쉬 헤드
- KR실리콘 팩 브러쉬 ; 아크릴 손잡이
- KR정조대; Troix-06-096; CN;
- KRTABLE MAT; 마우스 장패드; CN;
- KRInsulation Tape(Insulation Side Sheet) ; SE62-00055A
- KRINSULATION EGP WASHER(W6832000039)
- KRJ1 HEADREST CAP(C1-H4014-01)
- KRCable Gland (PG커넥터); PG13.5
- KRAllegro 200 L foam pad; Allegro 200 L foam pad;
- KRNASAL DILATOR; wel-k1/-L / wel-k1-M / wel-k1-S
- KRPE Tarpaulin(GUARDMAN)
- KRROUND MIRROR SET; ROUND MIRROR SET; CN;
- KROther articles of plastics; OUTER CASE FOR FOLDABLE SPECTACLE CASE
- KR한백·일회용 소변 유량·용적 측정장치; HB-2000-3
- KROther articles of plastics; Pool Matrix Gel
- TW其他專供工業用塑膠製品
- TW其他塑膠製品及第3901至3914節之材料製成品
- TW其他塑膠製品及第3901至3914節之材料製成品
- TW其他塑膠製品及第3901至3914節之材料製成品
- TW其他塑膠製品及第3901至3914節之材料製成品
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
身分: 報關業者 — 會改變頁面強調的區塊