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China → KoreaHS 392690Other clothing, of plasticsTake care

플라스틱과 그 제품(ko) › Other articles of plastics and articles of other materials of headings 3901 to 3914

Other clothing, of plastics

HS 392690China → Korea

Destination duty
0%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Take care

1Overview

  • Destination duty: 0% (FTA 협정세율 - 중국, 3926901000)
  • VAT (부가가치세): 10%
  • This code covers: Other clothing, of plastics

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

  • ko기타
  • enOther clothing, of plastics
  • zh_hant其他塑膠製成衣
  • zh_hans其他塑胶制成衣

Korea tariff lines

LineDescription
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
China export-side line (reference)
  • 39269010---机器及仪器用零件
  • 39269090---其他

Top 3 Korea rulings

  • 실리콘 팩 브러쉬 ; 실리콘 브러쉬 헤드ㅇ 실리콘 재질의 헤드와 알루미늄 연결부가 조립된 상태의 물품 (수입 후, 아크릴 재질의 손잡이와 연결되어 완제품이 됨) - 마스크 팩 제품을 적당량 덜어 얼굴에 도포 해주는 용도 - 규격 : W 3.2㎝ × L 13.5㎝ (실리콘 헤드 W 3.2㎝ × L 7.5㎝) ㅇ 물품 이미지
  • 실리콘 팩 브러쉬 ; 아크릴 손잡이ㅇ 투명색 플라스틱(아크릴) 재질의 손잡이 (수입 후, 실리콘 재질의 헤드와 연결되어 완제품이 됨) - 규격 : W 1.27㎝ × L 6㎝ ㅇ 물품 이미지
  • 정조대; Troix-06-096; CN;- 플라스틱(ABS) 재질의 착용형 잠금장치로 플라스틱 본체, 조절식 링, 잠금장치, 키 등으로 구성된 물품 - 용도 : 성기 잠금장치(구속놀이에 사용)

Not your product? Search again

As of: 2026-02-12

3Duty & tax

Rate available to China origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 중국FTA RCEP - 중국
3926901000기계용의 부분품8%6.5%0%3.3%
3926902000부채ㆍ핸드스크린(기계식이 아닌 것에 한한다)과 이들의 살 및 자루(살 및 자루의 부분품을 포함한다)8%6.5%0%3.3%
3926903000레이블 및 태그8%6.5%0%3.3%
3926904000케이스를 갖춘 접착테이프8%6.5%0%3.3%
3926905000그림틀ㆍ사진틀ㆍ거울틀 및 이와 유사한 틀8%6.5%0%3.3%
3926906000앨범8%6.5%0%3.3%
3926909000기타8%6.5%1.3%3.3%
  • · 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
0%
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

  • 3926909000수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 3926909000위생용품관리법
    Agency:
    식품의약품안전처
    Document:
    수입승인서
  • 3926909000전기용품 및 생활용품 안전관리법
    Agency:
    기술표준원
    Document:
    전기용품 및 생활용품 요건확인서
  • 3926909000전기용품 및 생활용품 안전관리법
    Agency:
    한국기계전기전자시험연구원
    Document:
    전기용품 및 생활용품 요건확인서
  • 3926909000전기용품 및 생활용품 안전관리법
    Agency:
    한국산업기술시험원
    Document:
    전기용품 및 생활용품 요건확인서
  • 3926909000전기용품 및 생활용품 안전관리법
    Agency:
    한국제품안전협회
    Document:
    전기용품 및 생활용품 요건확인서
  • 3926909000전기용품 및 생활용품 안전관리법
    Agency:
    한국화학융합시험연구원
    Document:
    전기용품 및 생활용품 요건확인서

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

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. 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.
  3. 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.
  4. 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.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. 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.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. 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
  1. 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.
  2. 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.
  3. DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Take care

Score: 0.46

A signal derived from public data, not advice.

Why this reading

  • regime[-] Printed matter, accessories and sundries carry no customs-verified requirement by default; a children’s, food-contact or electrical function moves them into the corresponding regime.unipass.customs.go.kr2026-09-07
  • requirement3 destination import requirement(s) found: 전기용품 및 생활용품 안전관리법, 수입식품안전관리 특별법, 위생용품관리법unipass.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 requirements0.76전기용품 및 생활용품 안전관리법 unipass.customs.go.kr수입식품안전관리 특별법 unipass.customs.go.kr위생용품관리법 unipass.customs.go.kr
Classification ambiguity0.85KR 결정례 1246건 · 하위 세번 6종으로 분산 unipass.customs.go.krUS CROSS 3489건 중 복수 세번 결정 비율 40% · 같은 사건에서 함께 검토된 다른 HS6 628개 rulings.cbp.gov
Regulatory regime0.00원칙적 무요건(품목별 예외 확인) unipass.customs.go.kr
China origin-side note: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

  • 실리콘 팩 브러쉬 ; 실리콘 브러쉬 헤드ㅇ 실리콘 재질의 헤드와 알루미늄 연결부가 조립된 상태의 물품 (수입 후, 아크릴 재질의 손잡이와 연결되어 완제품이 됨) - 마스크 팩 제품을 적당량 덜어 얼굴에 도포 해주는 용도 - 규격 : W 3.2㎝ × L 13.5㎝ (실리콘 헤드 W 3.2㎝ × L 7.5㎝) ㅇ 물품 이미지Decided line: 3926909000Date: 2026-06-19
  • 실리콘 팩 브러쉬 ; 아크릴 손잡이ㅇ 투명색 플라스틱(아크릴) 재질의 손잡이 (수입 후, 실리콘 재질의 헤드와 연결되어 완제품이 됨) - 규격 : W 1.27㎝ × L 6㎝ ㅇ 물품 이미지Decided line: 3926909000Date: 2026-06-19
  • 정조대; Troix-06-096; CN;- 플라스틱(ABS) 재질의 착용형 잠금장치로 플라스틱 본체, 조절식 링, 잠금장치, 키 등으로 구성된 물품 - 용도 : 성기 잠금장치(구속놀이에 사용)Decided line: 3926909000Date: 2026-06-17
  • TABLE MAT; 마우스 장패드; CN;- PVC(폴리염화비닐) 시트 일면에 직물을 적층한 후 가장자리를 실로 봉제하고 모서리를 원형으로 가공한 매트 형상의 물품(800×400×2mm) - 용도 : 테이블 매트, 마우스 장패드 등Decided line: 3926909000Date: 2026-06-16
  • Insulation Tape(Insulation Side Sheet) ; SE62-00055Aㅇ 모서리 부분이 일부 절단되어 있고 양면 일부분에 양면테이프가 적층된 플라스틱(폴리프로필렌)으로 만든 특정 형상 시트(137×323×0.23㎜) ㅇ 자동차용 이차전지 배터리 모듈의 알루미늄 케이스 내면에 부착되어 셀과 알루미늄 케이스 간 절연(단락 방지) 및 난연(열 확산 방지) 기능Decided line: 3926909000Date: 2026-04-24
  • INSULATION EGP WASHER(W6832000039)- 유리섬유와 에폭시 수지로 구성된 시트를 여러 장 적층 후 고온·고압으로 압착한 직사각형의 판을 절단 및 가공하여 만든 링 형상의 물품 (신청 물품) (장착 이미지) - (규격) 외경 70㎜, 내경 40㎜, 두께 10㎜ - (구성성분) 원재료는 EGP(Epoxy Glass Plate)로, 유리섬유(40∼60...Decided line: 3926901000Date: 2026-04-15
  • J1 HEADREST CAP(C1-H4014-01)- 의자 등받이 뒷면의 헤드레스트 고정용 물품을 덮는 플라스틱 재질의 물품 (신청 물품) (장착 이미지) - (용도) 의자 뒷면에 장착되는 Head Rest 고정용 물품을 덮어 외관 정리Decided line: 3926909000Date: 2026-04-14
  • Cable Gland (PG커넥터); PG13.5- 중앙에 홀이 있는 구조로 전선 케이블을 끼워 컨트롤 박스 등에 고정시키는 플라스틱제 물품으로 내부에 고무제 링이 결합되어 있음 - 용도 : 전기 컨트롤 박스에 전선 연결시 고정, 방수, 절연 역할 - 구성 : 헤드(나일론), 방수부싱(PVC), 바디(나일론), 방수링(합성고무), 너트(나일론)Decided line: 3926909000Date: 2026-04-08
  • Allegro 200 L foam pad; Allegro 200 L foam pad;- 운송용 용기 내부에 장착되어 내부에서 압력을 분산하고 상부 하중을 완화하여 Allegro 3D Biocontainer를 운송 중, 외부 충격으로부터 보호하는 폴리에틸렌 재질의 완충 부품 - (규격, ㎜) 약 W: 520 × L: 700 × H: 20 - (사용 방법) Allegro 3D Biocontain...Decided line: 3926909000Date: 2026-03-23
  • NASAL DILATOR; wel-k1/-L / wel-k1-M / wel-k1-S- ⋂자 형상의 플라스틱제 밴드 3종*과 탭 스티커 180개(1회용, 90일 분량)를 지제 상자에 소매포장된 상태로 제시 * 사용자의 코 크기에 맞춰 사용할 수 있도록 3가지 사이즈로 구성 - 구성요소별 기능 ① 탭 스티커 : 코에 부착되며, 내부에 소량의 철강이 포함 되어있음 ② 밴드 : 플라스틱의 복원력을...Decided line: 3926909000Date: 2026-02-12
  • PE Tarpaulin(GUARDMAN)ㅇ 물품 개요 - 폴리에틸렌 스트립(시폭: 2.5㎜, 두께: 0.08㎜)을 위․경사로 직조한 평직물 양면에 폴리에틸렌 수지로 완전히 도포하여 만든 정사각형 시트로, 가장자리는 접어서 마감처리하고, 일정한 간격으로 금속제 아일릿(eyelet)을 부착한 것 - (제시 규격) 5m × 5m, 중량: 120g/m2,...Decided line: 3926909000Date: 2026-02-12
  • ROUND MIRROR SET; ROUND MIRROR SET; CN;지름 약 5㎝ 아크릴 재질의 볼록 미러가 플라스틱 하우징에 내장된 형상으로, 뒷면에는 PE FOAM(양면 테이프)이 부착되어 있음 - (용도) 자동차 사이드미러에 부착하여 운전자의 시야각을 보완하기 위한 보조 미러로 사용됨 ※ 신청인 제출 자료에 따르면 광학적 효과를 의도하고 제작된 것은 아님Decided line: 3926909000Date: 2026-02-10
  • Other articles of plastics; OUTER CASE FOR FOLDABLE SPECTACLE CASE폴리우레탄 셀룰러 시트(인조가죽 형상)의 뒷면을 폴리프로필렌 부직포로 적층하여 단순 보강하고, 장착하는 위치에 맞게 특정 형상으로 재단한 물품 - 용도 : 접이식 안경 케이스 외피 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 3926909000Date: 2026-02-04
  • 한백·일회용 소변 유량·용적 측정장치; HB-2000-3- 병원, 진료소, 가정 등에서 사용되는 플라스틱제 일회용 소변 저장주머니로, 의식불명이나 거동이 불편한 환자의 소변을 흡액하여 저장하고, 소변의 유량과 용적 측정 및 샘플 채취를 위해 사용되는 물품(규격 2,000㎖) ※ 의료기기 수입신고증(수신18-488호)상 분류번호 : A18080.01(1) 일회용 소...Decided line: 3926909000Date: 2026-01-27
  • Other articles of plastics; Pool Matrix Gel- Poly(dimethyldiallylammonium chloride)와 물을 혼합하여 만든 청색 정사각형 블록상을 플라스틱 케이스에 소매포장한 것(내용량 : 100g) - 용도 : 수영장 수질정화용 ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있Decided line: 3926909000Date: 2026-01-20
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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: Customs broker — Changes which blocks are emphasised