각종 조제 식료품(ko) › Food preparations not elsewhere specified or included
Protein concentrates and textured protein substances (containing less than 50% of protein)
HS 210610China → Korea
1Overview
- Destination duty: 3.2% (FTA 협정세율 - 중국, 2106101000)
- VAT (부가가치세): 10%
- This code covers: Protein concentrates and textured protein substances (containing less than 50% of protein)
Key points
- Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
- Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
- A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
- FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
- Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.
As of: 2026-02-12
2Classification
HS6 names
- ko단백질 농축물과 텍스처화한(textured) 단백질계 물질
- enProtein concentrates and textured protein substances (containing less than 50% of protein)
- zh_hant濃縮蛋白質及組織化蛋白質,蛋白質含量未達50%者
- zh_hans浓缩蛋白质及组织化蛋白质,蛋白质含量未达50%者
Korea tariff lines
| Line | Description |
|---|---|
| 2106101000 | 두부 |
| 2106109020 | 단백질 농축물 |
| 2106109030 | 덱스처화한 단백질계 물질 |
China export-side line (reference)
- 21061000-浓缩蛋白质及人造蛋白物质
Top 3 Korea rulings
- Protein concentrates; 보바인콜라겐 펩타이드 타입II소 연골을 효소 가수분해 후 여과 및 건조 등을 거쳐 제조한 단백질, 다당류의 복합물인 미황색계 분말상(건조물 기준 단백질 함량 : 약 70%) - 용도 : 건강기능식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
- Protein concentrates; Rice Peptide Powder쌀을 효소분해하여 원심분리 및 여과하고 분무건조한 황색계 분말상의 단백질 농축물[건조 기준 단백질 함량 86.7%(제시자료)] - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
- Rice proteinㅇ 쌀에서 전분 등을 제거하여 단백질 함량을 높인 미황색계 분말상 (건조물 기준 단백질 함량 88.5%) ㅇ 용도 : 단백질 기능 강화용(음료, 건강기능식품)
As of: 2026-02-12
3Duty & tax
Rate available to China origin
| Line | Description | 기본세율 | WTO 협정세율(양허세율) | FTA 협정세율 - 중국 | FTA RCEP - 중국 |
|---|---|---|---|---|---|
| 2106101000 | 두부 | 8% | 54% | 3.2% | 5.3% |
| 2106109020 | 단백질 농축물 | 8% | 54% | 0% | — |
| 2106109030 | 덱스처화한 단백질계 물질 | 8% | 54% | 0% | — |
- · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
- · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
- · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
- · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
- · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.
Landed-cost estimate
- Duty rate used
- 3.2%
- Customs value
- —
- Duty
- —
- VAT (부가가치세)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-02-12
4Requirements
- 2106101000수입식품안전관리 특별법
- Agency:
- 식품의약품안전처
- Document:
- 수입식품등 수입신고확인증
- 2106109020수입식품안전관리 특별법
- Agency:
- 식품의약품안전처
- Document:
- 수입식품등 수입신고확인증
- 2106109030수입식품안전관리 특별법
- Agency:
- 식품의약품안전처
- Document:
- 수입식품등 수입신고확인증
Agencies involved
- Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
- UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
- KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
- Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
- Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
- National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr
As of: 2026-08-27
5Documents
China export documents
- Export goods declaration (出口货物报关单)
- Issued by:
- Consignor or an entrusted customs broker, filed through the Single Window
- When:
- Before the goods are loaded
Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.
Official page - Commercial invoice and packing list
- Issued by:
- Exporter
- When:
- With the declaration
Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued after loading
Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.
Official page - Export licence or dual-use item and technology export licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for controlled or licensed goods
Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.
Official page - Export inspection and quarantine documents
- Issued by:
- Customs
- When:
- Completed before declaration, for goods on the statutory inspection catalogue
Includes sampling, inspection, quarantine treatment and the corresponding certificates.
Official page - Certificate of origin
- Issued by:
- Customs or the China Council for the Promotion of International Trade (CCPIT)
- When:
- When the buyer claims a preferential rate at destination
Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.
Official page - Customs brokerage agreement
- Issued by:
- Exporter and customs broker
- When:
- Before entrusting the broker
Sets out each party's declaration responsibilities and the scope of the authorisation.
Official page - Export VAT refund documents
- Issued by:
- Exporter
- When:
- After the goods are declared for export and payment is received
Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.
Official page - Booking note or shipping order
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the customs supervision area and are loaded.
Official page
Korea import documents
- Import declaration (수입신고서)
- Issued by:
- Importer or customs broker, filed electronically in UNI-PASS
- When:
- After the goods enter the bonded area; pre-arrival filing is also allowed
The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.
Official page - Import declaration certificate (수입신고필증)
- Issued by:
- Customs
- When:
- Issued when the declaration is accepted
The release document, also used as evidence for input VAT credit and for cost accounting.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during physical examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.
Official page - Certificate or declaration of origin
- Issued by:
- Issuing body in the exporting country, or the exporter under self-certification
- When:
- When claiming a preferential rate
KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.
Official page - Product requirement documents
- Issued by:
- MFDS, KATS, National Radio Research Agency and others
- When:
- Before or together with the declaration
For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.
Official page - Personal customs clearance code (개인통관고유부호)
- Issued by:
- Korea Customs Service
- When:
- Obtained before an individual imports
A 13-character code used instead of the resident registration number when an individual is the importer.
Official page - Business registration certificate
- Issued by:
- National Tax Service
- When:
- When a business imports
Used with the trade business number to identify the importer.
Official page
6Procedure
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
- Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
- Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
- Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
- Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
- Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
- Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
- Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
Show China export-side steps
- Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
- Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
- DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
- Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
- Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
- Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.
7Difficulty
Score: 0.76
A signal derived from public data, not advice.
Why this reading
- regime[MFDS] Health functional foods need a dedicated import business registration; a functional ingredient must either match a notified standard or obtain individual recognition (months to years), plus per-shipment declaration, laboratory examination and Korean functional-claim labelling.foodsafetykorea.go.kr2026-09-07
- requirement1 destination import requirement(s) found: 수입식품안전관리 특별법unipass.customs.go.kr2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07
Components
| Import requirements | 0.52 | 수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 3/3건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상) |
|---|---|---|
| Classification ambiguity | 0.72 | KR 결정례 43건 · 하위 세번 6종으로 분산 unipass.customs.go.krUS CROSS 28건 중 복수 세번 결정 비율 25% · 같은 사건에서 함께 검토된 다른 HS6 6개 rulings.cbp.gov |
| Regulatory regime | 1.00 | 건강기능식품에 관한 법률 + 수입식품안전관리 특별법 foodsafetykorea.go.kr |
As of: 2026-09-07
8Cases
- Protein concentrates; 보바인콜라겐 펩타이드 타입II소 연골을 효소 가수분해 후 여과 및 건조 등을 거쳐 제조한 단백질, 다당류의 복합물인 미황색계 분말상(건조물 기준 단백질 함량 : 약 70%) - 용도 : 건강기능식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106109020Date: 2026-05-21
- Protein concentrates; Rice Peptide Powder쌀을 효소분해하여 원심분리 및 여과하고 분무건조한 황색계 분말상의 단백질 농축물[건조 기준 단백질 함량 86.7%(제시자료)] - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2106109020Date: 2025-07-17
- Rice proteinㅇ 쌀에서 전분 등을 제거하여 단백질 함량을 높인 미황색계 분말상 (건조물 기준 단백질 함량 88.5%) ㅇ 용도 : 단백질 기능 강화용(음료, 건강기능식품)Decided line: 2106109020Date: 2024-12-30
- Protein concentrates; GEMPRO 3300ㅇ 미황색계 분말상의 밀 단백질 농축물 (건조 기준 단백질 함량 : 약 87%) - 용도 : 식품용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2024-08-14
- Textured protein substances; SOY FLAKE FURIKAKE-PINK플레이크상의 텍스처화한 단백질계 물질(대두 82%, 글리세롤, 분리대두단백 등) 62.2%, 파쇄상의 메밀 20%, 검은깨 16.4%, 소금 1.4%를 혼합‧조제하여 수지제 봉지에 포장한 것(내용량: 454g) - 용도 : 식용(밥이나 죽에 뿌리거나 섞어 먹음) ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2106109030Date: 2024-07-30
- Textured protein substances; INCA INCHI PROTEIN POWDER잉카 인치(Inca Inchi)[사차인치(Sacha Inchi)] 종자를 압착하여 기름을 추출하고 남은 케이크에 열과 압력(extrusion 130℃)을 가해 텍스처화한 후 분쇄한 황색계 분말상(건조물 기준 단백질 함량 : 약 64.5%) - 용도: 식품 제조용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라...Decided line: 2106109030Date: 2022-05-13
- Textured protein substance; TEXTURED SOY PROTEIN S FIBERTEX 2265; PR.CHNA○ Soy protein isolate 74%, Corn starch 14%, Vital wheat gluten 12%을 혼합, 압출성형하여 텍스처드화한 황색계 타원형상(길이 약 4.5㎝, 두께 약 2㎝) - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109030Date: 2021-11-26
- Rice protein concentrate; Oryzatein Ultra 80; U.S.A○ 쌀 단백질 농축물의 황색계 분말상(건조물기준 단백질함량이 약 80.8%임) - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2021-03-03
- Rice protein concentrates; Oryzatein SG-BN; U.S.A○ 쌀 단백질 농축물(현미를 효소 분해하여 특정 성분을 제거하고 단백질 성분을 추출한 것)을 효소(제시자료: Protease)로 가수분해하여 만든 황 색계 분말상의 단백질 농축물[건조물 기준 단백질 함량 약 79.1%] - 용도 : 식품원료용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음.Decided line: 2106109020Date: 2021-03-03
- Soy protein concentrate; GB PRO 90; U.S.Aㅇ미황색계 분말상의 대두 단백질 농축물(건조 기준 단백질 함량 약 86%) ㅇ용도 : 사료 제조용Decided line: 2106109020Date: 2017-08-17
- Soy protein concentrates; GB PRO 90; U.S.A미황색계 분말상의 대두 단백질 농축물 (건조물 기준 단백질 함량 : 약 86%) - 용도 : 사료 제조용Decided line: 2106109020Date: 2017-01-24
- Textured protein substances; AJTUKE AGE SQUARE; JAPAN튀긴 두부(유부)를 직사각형으로 절단(8.5cm × 4cm)하여 당, 간장, 식초, 소금 등으로 조미된 조미액에 침적시켜 수지제 백에 포장한 것(내용량 약 850g) - 용도 : 식용Decided line: 2106109030Date: 2016-08-12
- Corn protein concentrate; EMPYREAL 75(Corn Protein Concentrate); U.S.A- 옥수수에서 섬유질, 전분 등을 제거 후 단백질을 농축시킨 황색계 분말(건조물 기준 단백질 함량 : 약 81.47%) - 용도: 사료용 - 물품사진Decided line: 2106109020Date: 2016-03-31
- Corn protein concentrate; EMPYREAL 75(CORN PROTEIN CONCENTRATE; U.S.A담황색 분말상의 옥수수 단백질 농축물(건조기준 단백질 함량 약 81.8%) - 용도 : 사료 원료Decided line: 2106109020Date: 2014-10-15
- Pea protein concentrate; PEA PROTEIN; PR.CHNA미황색 분말상의 완두콩 단백질 농축물(건조물 상태에서 계산한 단백질함량 74.30%) - 용도 : 배합사료 원료용Decided line: 2106109020Date: 2014-08-29
Show rulings from other countries (30)
- USModification of NY N308405; Tariff Classification of Rice Protein Powder
- USThe tariff classification of yeast extracts from China
- USThe tariff classification of soy protein crisps from Germany
- USInternal Advice; tariff classification of rice protein powder
- USThe tariff classification of protein powders from Mexico
- USThe tariff classification of rice protein powder from India
- USThe tariff classification of sunflower protein from Russia
- USThe tariff classification of dietary supplements from Canada
- USThe tariff classification of protein concentrate powder mixes from Canada
- USThe tariff classification of a protein food product from China
- USThe tariff classification, country of origin, and status under the North American Free Trade Agreement (NAFTA) of a whey protein concentrate and isolate blend from Canada, Article 509.
- USThe tariff classification of protein food product from Canada
- USThe tariff classification and country of origin of “Immunocal” from the United States and applicability of subheading 9801.00.10, Harmonized Tariff Schedule of the United States, (HTSUS); The tariff classification and country of origin of “Immunocal Platinum” from Canada; Article 509
- USThe tariff classification of soy protein concentrate from China
- USThe tariff classification of Peptide EX from Japan
- TW濃縮蛋白質及組織化蛋白質,蛋白質含量50%及以上者
- TW濃縮蛋白質及組織化蛋白質,蛋白質含量50%及以上者
- TW濃縮蛋白質及組織化蛋白質,蛋白質含量50%及以上者
- TW濃縮蛋白質及組織化蛋白質,蛋白質含量50%及以上者
- TW濃縮蛋白質及組織化蛋白質,蛋白質含量50%及以上者
Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade
I am a: Forwarder — Changes which blocks are emphasised