helptariff
Korea → TaiwanHS 950300Other toysBroker recommended

완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › 세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형 , 각종 퍼즐(ko)

Other toys

HS 950300Korea → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (Column 1, 95030011001) — No preferential agreement with Korea — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other toys
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to formal declaration.web.customs.gov.tw

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check whether the import regulation column of the commodity classification table shows MW0 or MP1.

As of: 2026-07-29

2Classification

HS6 names

  • ko세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형(작동하는 것인지에 상관없다), 각종 퍼즐
  • enOther toys
  • zh_hant其他玩具
  • zh_hans其他玩具

Taiwan tariff lines

LineDescription
95030011001設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
95030019003設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車之零件Parts of wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts of dolls' carriages
95030021009玩偶，不論是否穿著衣服Dolls, whether or not dressed
95030022008玩偶之衣服及其附件、鞋靴及帽類Garments and accessories therefor, footwear and headgear of dolls
95030023007玩偶之假髮Wigs, dolls
95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）Eyes, dolls (other than those unmounted of glass, of heading 70.18)
95030029001其他玩偶零件及附件Other parts and accessories of dolls
95030031007電動玩具火車Toy electric trains
95030039009電動玩具火車之零件；軌道、號誌及其他附件Parts of electric trains; tracks, signals and other accessories therefor
95030041005縮減尺寸（比例）之模型組合套件，不論是否活動模型，第９５０３００３１及９５０３００３９號物品除外Reduced-size (scale) model assembly kits, whether or not working models, excluding those of tariff No. 9503.00.31 and 9503.00.39
95030049007第９５０３００４１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.41
95030051002其他建築物組件及建築玩具Other construction sets and constructional toys
95030059004第９５０３００５１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.51
95030061000動物或非人形玩具，充填者Toys representing animals or non-human creatures, stuffed
95030062009其他動物或非人形玩具，非充填者Other toys representing animals or non-human creatures, not-stuffed
95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.61 and 9503.00.62
95030071008玩具樂器及器具Toy musical instruments and apparatus
95030079000第９５０３００７１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.71
95030081006益智玩具Puzzles
95030089008第９５０３００８１號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.81
95030091102玩具槍，成組或成套者Toy guns, put up in sets or outfits
95030091200無線電遙控玩具，成組或成套者Radio remote-controlled toys, put up in sets or outfits
95030091905其他玩具，成組或成套者Other toys, put up in sets or outfits
95030092101無線電遙控玩具及模型，裝有馬達者Radio remote-controlled toys and models, incorporating a motor
95030092904其他玩具及模型，裝有馬達者Other toys and models, incorporating a motor
95030093100玩具槍Toy guns
95030093208其他無線電遙控玩具Other radio remote-controlled toys
95030093306吹氣玩具Inflatable toys
95030093903其他玩具Other toys
95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件Parts and accessories of toys of tariff No 9503.00.91, 9503.00.92, 9503.0093
Korea export-side line (reference)
  • 9503001100어린이용 세발자전거
  • 9503001200스쿠터
  • 9503001300페달차
  • 9503001400인형용의 차
  • 9503001800기타
  • 9503001900부분품과 부속품
  • 9503002110직물제의 것
  • 9503002120고무제의 것
  • 9503002130플라스틱제의 것
  • 9503002140도자제의 것
  • 9503002150유리제의 것
  • 9503002160목재의 것
  • 9503002190기타
  • 9503002910인형용의 의류와 부속품, 신발과 모자
  • 9503002990기타
  • 9503003110전기식 기차
  • 9503003190부속품
  • 9503003200축소모형의 조립용 킷트(작동하는 것인지의 여부를 불문하며, 제9503.00.31호의 것을 제외한다)
  • 9503003300기타의 조립세트와 조립식 완구
  • 9503003411직물제의 것
  • 9503003419기타
  • 9503003491직물제의 것
  • 9503003492고무제의 것
  • 9503003493플라스틱제의 것
  • 9503003494금속제의 것
  • 9503003495도자제의 것
  • 9503003496유리제의 것
  • 9503003497목제의 것
  • 9503003499기타
  • 9503003500완구용 악기류
  • 9503003600퍼즐
  • 9503003700기타의 완구(세트 또는 아웃피트로 되어 있는 경우에 한한다)
  • 9503003800기타의 완구 및 모형(모터가 결합되어 있는 것에 한한다)
  • 9503003911풍선ㆍ완구용 공ㆍ연 및 이와 유사한 것
  • 9503003919기타
  • 9503003990부분품과 부속품(제9503.00.3190호의 것을 제외한다)

Top 3 Taiwan rulings

  • 其他動物或非人形玩具，非充填者A Wood Awakening Donkey(FOR AGE 15+ ADULT COLLECTIBLE.NOT A TOY)(11.5" Vinyl Art Toy)
  • 玩具槍貨品名稱：天命2 黑桃A異域手炮 1:1樹脂仿真品 Destiny 2 Ace of Spades exotic handcannon life size finished resin replica 型號：黑桃A（白色） Ace of spades（white） 規格：17*8*2.25 inch、2 Ib
  • 其他玩具VOLVO TRUCKS FH16 25YEAR 1：43/VOLVO 卡車FH16 25 周年紀念款 112508

Not your product? Search again

As of: 2026-07-29

3Duty & tax

No preferential agreement with Korea — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
95030011001設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車0%0%7.5%
95030019003設計為兒童騎乘之有輪玩具（例如︰三輪腳踏車、踏板車、腳踏汽車）；玩偶車之零件0%0%5%
95030021009玩偶，不論是否穿著衣服0%0%7.5%
95030022008玩偶之衣服及其附件、鞋靴及帽類0%0%7.5%
95030023007玩偶之假髮0%0%7.5%
95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）0%0%7.5%
95030029001其他玩偶零件及附件0%0%7.5%
95030031007電動玩具火車0%0%12.5%
95030039009電動玩具火車之零件；軌道、號誌及其他附件0%0%7.5%
95030041005縮減尺寸（比例）之模型組合套件，不論是否活動模型，第９５０３００３１及９５０３００３９號物品除外0%0%12.5%
95030049007第９５０３００４１號所屬玩具之零件及附件0%0%7.5%
95030051002其他建築物組件及建築玩具0%0%12.5%
95030059004第９５０３００５１號所屬玩具之零件及附件0%0%7.5%
95030061000動物或非人形玩具，充填者0%0%12.5%
95030062009其他動物或非人形玩具，非充填者0%0%7.5%
95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件0%0%7.5%
95030071008玩具樂器及器具0%0%12.5%
95030079000第９５０３００７１號所屬玩具之零件及附件0%0%7.5%
95030081006益智玩具0%0%12.5%
95030089008第９５０３００８１號所屬玩具之零件及附件0%0%7.5%
95030091102玩具槍，成組或成套者0%0%12.5%
95030091200無線電遙控玩具，成組或成套者0%0%12.5%
95030091905其他玩具，成組或成套者0%0%12.5%
95030092101無線電遙控玩具及模型，裝有馬達者0%0%12.5%
95030092904其他玩具及模型，裝有馬達者0%0%12.5%
95030093100玩具槍0%0%12.5%
95030093208其他無線電遙控玩具0%0%12.5%
95030093306吹氣玩具0%0%12.5%
95030093903其他玩具0%0%12.5%
95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件0%0%7.5%
  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% of the dutiable value, subject to a minimum.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
Business tax (營業稅)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-07-29

4Requirements

  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.

Agencies involved

  • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
  • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
  • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
  • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
  • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
  • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

As of: 2026-08-27

5Documents

Korea export documents

  • Export declaration (수출신고서)
    Issued by:
    Exporter or customs broker, filed in UNI-PASS
    When:
    Before loading

    Carries the HS code, quantity, value, terms of sale, origin and whether drawback will be claimed.

    Official page
  • Export declaration certificate (수출신고필증)
    Issued by:
    Customs
    When:
    Issued when the declaration is accepted

    Used for zero-rated VAT, duty drawback claims, trade finance and insurance.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipping documents

    The destination customs authority uses it to set the customs value, so description, quantity, unit price, terms and origin must be accurate.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the shipping documents

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for payment, including under a letter of credit, and for the buyer to take delivery.

    Official page
  • FTA certificate of origin
    Issued by:
    Customs, the Korea Chamber of Commerce and Industry, or the exporter under self-certification
    When:
    Before the buyer claims preference

    KORUS is self-certified with no prescribed form; the Korea-China FTA is authority-issued; RCEP follows the mechanism in the agreement. There is no agreement with Taiwan.

    Official page
  • Strategic goods determination or export licence
    Issued by:
    Korea Strategic Trade Institute (KOSTI), Ministry of Trade, Industry and Energy
    When:
    Before exporting the item concerned

    Dual-use items go through self-classification or an expert determination, and an export licence where one is required.

    Official page
  • Health or quarantine certificate for export
    Issued by:
    MFDS, Animal and Plant Quarantine Agency and others
    When:
    When the destination requires it

    For example a health certificate for exported food, a phytosanitary certificate, or an animal quarantine certificate. Food exported to mainland China additionally requires GACC overseas manufacturer registration.

    Official page
  • Duty drawback claim documents
    Issued by:
    Exporter
    When:
    After the export is performed

    Depending on whether the fixed-rate or the individual method is used, import declaration certificates and basic raw material tax payment certificates are needed.

    Official page

Taiwan import documents

  • Import declaration (進口報單)
    Issued by:
    Customs broker or importer, transmitted through the Single Window
    When:
    Within 15 days from the day after the conveyance's import date

    Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

    Official page
  • Delivery order (小提單, D/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Exchanged after the goods arrive

    The document against which the goods are collected from the container terminal or warehouse.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during a C3 physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued at loading

    Reconciled against the manifest and used to obtain the delivery order.

    Official page
  • Certificate of origin
    Issued by:
    Issuing body in the exporting country
    When:
    When claiming a preferential rate or when the import regulation requires it

    Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

    Official page
  • Import permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the import regulation column shows a corresponding code

    Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Importer (taxpayer)
    When:
    Before appointing a customs broker

    Authorises the broker to declare, pay the taxes and collect the goods.

    Official page
  • Inspection and border-check documents
    Issued by:
    BSMI, TFDA
    When:
    With or before the declaration

    Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

    Official page

6Procedure

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
  3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
  4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
  5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. Express categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
  2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
  3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show Korea export-side steps
  1. Pre-shipment reviewFix the HS code and determine whether the item is a strategic good. Destination-side registrations, such as GACC registration for food going to mainland China or MoCRA registration for cosmetics going to the United States, must be completed before shipment.
  2. Export declarationThe exporter or a customs broker files the declaration in UNI-PASS. If drawback will be claimed, the relevant fields are completed at this point.
  3. Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
  4. Delivery and loadingThe container is delivered to the CY or CFS and loaded. Bonded transport is used where the goods have to move to another customs district.
  5. Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
  6. Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.

7Difficulty

Broker recommended

Score: 0.76

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] Toys are BSMI legal-inspection commodities: type testing plus registration of product certification or batch-by-batch inspection, with the BSMI inspection mark; CNS 4797 testing applies.bsmi.gov.tw2026-09-07
  • requirement2 destination import requirement(s) found: (1) Imported controlled telecommunications radio-frequency d, Some of the commodities under this item subject to legal impportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesweb.customs.gov.tw2026-09-07

Components

Import requirements0.71(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit nu portal.sw.nat.gov.twSome of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw輸入規定 코드 2종 · 하위 CCC(HS8) 16/24건 해당 customs_v0.sqlite:tw_requirements
Classification ambiguity0.81TW 결정례 82건 · 하위 세번 11종으로 분산 web.customs.gov.twUS CROSS 1464건 중 복수 세번 결정 비율 24% · 같은 사건에서 함께 검토된 다른 HS6 194개 rulings.cbp.gov
Regulatory regime0.78商品檢驗法 — 玩具 應施檢驗商品(BSMI) bsmi.gov.tw
Korea origin-side note: Korea’s customs-verified requirement list is import-side only; export controls (Foreign Trade Act, strategic items) must be checked separately. unipass.customs.go.kr

As of: 2026-09-07

8Cases

Show rulings from other countries (30)

Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency

I am a: Individual / small seller — Changes which blocks are emphasised