완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories there

Other articles for Christmas festivities

HS 950510China → Korea

Destination duty

FTA 협정세율 - 중국

VAT (부가가치세)

10%

Clearance difficulty

Take care

1Overview

Destination duty: 0% (FTA 협정세율 - 중국, 9505100000)
VAT (부가가치세): 10%
This code covers: Other articles for Christmas festivities

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

enOther articles for Christmas festivities
zh_hant其他耶誕節用品
zh_hans其他耶诞节用品

Korea tariff lines

Line	Description
9505100000	크리스마스 축제용품

China export-side line (reference)

95051000-圣诞节用品

Top 3 Korea rulings

Christmas bauble ; Christmas Tree Bauble N16- 크리스마스 트리 장식용 방울을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 200mm(Φ)) - 작업과정
Christmas bauble ; Christmas Tree Bauble N10- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 150mm(Φ)) - 작업과정
Christmas bauble ; Christmas Tree Bauble N20- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 250mm(Φ)) - 작업과정

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As of: 2026-02-12

3Duty & tax

Rate available to China origin

Line	Description	기본세율	WTO 협정세율(양허세율)	FTA 협정세율 - 중국	FTA RCEP - 중국
9505100000	크리스마스 축제용품	8%	13%	0%	4%

· 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

Goods valueFreight & insurance (optional)

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

9505100000식물방역법
Agency:
농림축산검역본부(식물)
Document:
식물검역증명서

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

Take care

Score: 0.47

A signal derived from public data, not advice.

Why this reading

requirement1 destination import requirement(s) found: 식물방역법unipass.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	식물방역법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 1/1건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity	0.48	KR 결정례 8건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 1908건 중 복수 세번 결정 비율 27% · 같은 사건에서 함께 검토된 다른 HS6 127개 rulings.cbp.gov
Regulatory regime	No data	KR 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json

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

Christmas bauble ; Christmas Tree Bauble N16- 크리스마스 트리 장식용 방울을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 200mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29
Christmas bauble ; Christmas Tree Bauble N10- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 150mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29
Christmas bauble ; Christmas Tree Bauble N20- 크리스마스 트리 장식용 플라스틱 볼을 매달아 아크릴 물감을 에어졸 스프레이에 넣어 작가(Miss CoCo)가 직접 채색 등을 작업한 물품(크기 : 250mm(Φ)) - 작업과정Decided line: 9505100000Date: 2024-02-29
Articles for Christmas festivities ; 45㎜ Snow globe With Santa Inside With Teacup Base; XG0322010- 티 컵 위에 유리제 워터볼(globe)이 놓여있는 형태로, 워터볼 안에 산타와 눈가루 모형이 들어 있으며 흔들면 눈가루 모형이 날리는 물품[규격: 약 4.8 × 6.8㎝] ※ 제시성분: (globe) 유리, 물, (받침대) resin - 용도: 테이블, 선반 등의 공간에 크리스마스 축제 장식 - 물품이미지Decided line: 9505100000Date: 2022-06-13
Articles for christmas festivities; PLASTIC FLOWERS; 호랑가시나뭇잎특정모양(호랑가시나뭇잎)으로 절단한 녹색의 파일직물과 적색의 타원 구상(호랑가시나무 열매)을 금속제 와이어를 플라스틱제 핀에 고정한 물품 - 용도: 크리스마스 케이크 등 장식Decided line: 9505100000Date: 2014-01-03
Articles for christmas festivities; POLYMER CLAY; 앉은산타폴리염화비닐수지, 가소제, 색소 등을 혼합하여 앉아 있는 산타클로스 형상으로 만들어 건조시킨 후 하부에 플라스틱제 핀이 있는 받침대을 부착한 물품 - 용도: 크리스마스 케이크 등 장식Decided line: 9505100000Date: 2014-01-03
ㅇ 품 명 : LIGHTED ROTATION SNOWMANㅇ 개 요 - 크리스마스 눈사람 형태로 콘센트를 연결하면 장식용 전구에 불이 켜지며 캐럴이 흘러나오며(볼룸조절 가능), 3단의 장남감 기차가 정해진 트랙을 따라 움직이는 장식품 ㅇ 물품의 형태 - 재질 : POLYRESIN, PLASTICDecided line: 9505100000Date: 2013-04-18
ㅇ 품 명 : 아기예수탄생세트(Nativity Set)ㅇ 개 요 - 크리스마스에 집안 등을 장식하기 위한 물품으로 아기예수의 탄생을 표현하는 총 13개 조각세트 ㅇ 물품의 형태 - 재질 : resin(50%), stone powder(50%)Decided line: 9505100000Date: 2013-04-18

Show rulings from other countries (16)

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: Individual / small seller — Changes which blocks are emphasised