helptariff
Taiwan → ChinaHS 300490Other anestheticsBroker recommended

의료용품(ko) › Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or

Other anesthetics

HS 300490Taiwan → China

Destination duty
0%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 0% (MFN, 30049010) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: Other anesthetics
  • Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration/filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general trade rules differ.customs.gov.cn

Key points

  • Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
  • Import VAT is 13% as standard and 9% for listed goods such as grain, edible oil, books and agricultural products; consumption tax applies to listed goods, with high-end cosmetics at 15%.
  • The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
  • Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
  • Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.

As of: 2026-01-01

2Classification

HS6 names

  • ko기타
  • enOther anesthetics
  • zh_hant其他麻醉劑
  • zh_hans其他麻醉剂

China tariff lines

LineDescription
30049010---含有磺胺类
30049020---含有联苯双酯
30049051----中药酒
30049052----片仔癀
30049053----白药
30049054----清凉油
30049055----安宫牛黄丸
30049059----其他
30049090---其他
Taiwan export-side line (reference)
  • 30049010107醫藥製劑，含有硫美妥者（包括異構物、酯類、醚類及鹽類）
  • 30049010205醫藥製劑，含有愷他命及其異構物、酯類、醚類及鹽類者
  • 30049010303醫藥製劑，含有丙泊酚、依托咪酯，及其異構物、酯類、醚類及鹽類者
  • 30049010900其他麻醉劑
  • 30049020007血液代用品與血漿代用品及基因重組製劑
  • 30049030005營養與電解質液
  • 30049040003洗腎用清洗液，具有劑量或零售包裝式樣者
  • 30049050000磺胺藥
  • 30049061007中藥酒劑
  • 30049069009其他中藥製劑
  • 30049071005抗癌藥
  • 30049072004抗人類免疫缺乏病毒感染用藥
  • 30049080004農藥中毒解毒劑
  • 30049091001抗排斥醫藥製劑
  • 30049092000安瓿裝蒸餾水
  • 30049099101抗過敏抗組織胺用藥
  • 30049099218醫藥製劑，含有西可巴比妥者
  • 30049099227醫藥製劑，含有異戊巴比妥者
  • 30049099316醫藥製劑，含有三唑他（三唑侖）者
  • 30049099325醫藥製劑，含有氟硝西泮者
  • 30049099334醫藥製劑，含有氯甲西泮（甲基樂耐平）者
  • 30049099343醫藥製劑，含有氟地西泮（氟二氮平）者
  • 30049099352醫藥製劑，含有舒樂安定（伊疊唑侖）者
  • 30049099361醫藥製劑，含有阿普唑他（三氮二氮平）者
  • 30049099370醫藥製劑，含有替馬西泮（甲羥氮平）者
  • 30049099389醫藥製劑，含有咪達唑他（咪氟唑侖）者
  • 30049099414醫藥製劑，含有特拉嗎竇者
  • 30049099423醫藥製劑，含有伯替唑他者
  • 30049099432醫藥製劑，含有唑匹可隆者
  • 30049099441玻璃體替代物
  • 30049099450醫藥製劑，含有札來普隆者
  • 30049099469醫藥製劑，含有佐沛眠者
  • 30049099520醫藥製劑，含有瑞吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099539醫藥製劑，含有阿華吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099548醫藥製劑，含有吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099557醫藥製劑，含有美沙冬及其異構物、酯類、醚類及鹽類者
  • 30049099566醫藥製劑，含有潘他唑新及其異構物、酯類、醚類及鹽類者
  • 30049099575醫藥製劑，含有蘇吩坦尼及其異構物、酯類、醚類及鹽類者
  • 30049099584醫藥製劑，含有四氫大麻酚及其異構物、酯類、醚類及鹽類者
  • 30049099593醫藥製劑，含有派醋甲酯及其異構物、酯類、醚類及鹽類者
  • 30049099619醫藥製劑，含有他噴他竇及其異構物、酯類、醚類及鹽類者
  • 30049099628醫藥製劑，含有戊巴比妥（不含異戊巴比妥）及其異構物、酯類、醚類及鹽類者
  • 30049099637醫藥製劑，含有硝甲西泮（硝甲氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099646醫藥製劑，含有巴比妥及其異構物、酯類、醚類及鹽類者
  • 30049099655醫藥製劑，含有溴西泮（溴氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099664醫藥製劑，含有勞拉西泮（樂耐平）及其異構物、酯類、醚類及鹽類者
  • 30049099673醫藥製劑，含有美達西泮（美達氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099682醫藥製劑，含有甲丙氨酯（美普巴邁）及其異構物、酯類、醚類及鹽類者
  • 30049099691醫藥製劑，含有硝西泮（耐妥眠）及其異構物、酯類、醚類及鹽類者
  • 30049099717醫藥製劑，含有去甲西泮（原氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099726醫藥製劑，含有去甲羥安定（歐沙氮平、去甲羥氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099735醫藥製劑，含有噁唑他（㗁甲唑侖）及其異構物、酯類、醚類及鹽類者
  • 30049099744醫藥製劑，含有匹嗎啉（苯㗁唑啉）及其異構物、酯類、醚類及鹽類者
  • 30049099753醫藥製劑，含有氯巴占（甲酮氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099762醫藥製劑，含有氯硝西泮（可那氮平、氯硝氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099771醫藥製劑，含有氯拉䓬酸（氯氮平酸鹽）及其異構物、酯類、醚類及鹽類者
  • 30049099780醫藥製劑，含有氯噁唑他（氯㗁唑侖）及其異構物、酯類、醚類及鹽類者
  • 30049099799醫藥製劑，含有安定（二氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099815醫藥製劑，含有氟安定（氟路洛）及其異構物、酯類、醚類及鹽類者
  • 30049099824醫藥製劑，含有普拉西泮（環丙氮平）及其異構物、酯類、醚類及鹽類者
  • 30049099833醫藥製劑，含有莫待芬寧及其異構物、酯類、醚類及鹽類者
  • 30049099842醫藥製劑，含有美妥芬諾及其異構物、酯類、醚類及鹽類者
  • 30049099851醫藥製劑，含有氯苄雷司及其異構物、酯類、醚類及鹽類者
  • 30049099860醫藥製劑，含有離胺右旋安非他命及其異構物、酯類、醚類及鹽類者
  • 30049099904其他醫藥製劑〈不包括第３００２、３００５或３００６節所列者〉包含經混合或未混合產品供治療或預防疾病用，具有劑量（包括經皮給藥形態者）或零售包裝式樣者

Not your product? Search again

As of: 2026-01-01

3Duty & tax

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

LineDescriptionMFNGeneralProvisional
30049010---含有磺胺类0%40%—
30049020---含有联苯双酯4%30%—
30049051----中药酒0%30%—
30049052----片仔癀3%30%—
30049053----白药3%30%—
30049054----清凉油0%30%—
30049055----安宫牛黄丸3%30%—
30049059----其他0%30%—
30049090---其他0%30%—
  • · VAT = (dutiable value + duty + consumption tax) x rate. The standard rate is 13%; grain, edible vegetable oil, books, agricultural products and other listed goods take 9%.
  • · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
  • · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
  • · Personal articles arriving by post outside the cross-border e-commerce channel are taxed under the postal article tax, whose headings and rates GACC publishes.
  • · Duty rates come in four kinds: MFN, agreement rates (Korea-China FTA, RCEP, ECFA arrangements), general rates and the provisional rates published each year.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
VAT (增值税)
—
Estimated total
—

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

As of: 2026-01-01

4Requirements

No requirement matching this HS code was found in our data (as of 2020-04-22 (reference)). That is not a guarantee that none applies.

Agencies involved

  • General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
  • China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
  • Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
  • State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
  • National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
  • State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn

As of: 2020-04-22 (reference)

5Documents

Taiwan export documents

  • Export declaration (出口報單)
    Issued by:
    Customs broker or exporter, transmitted through the Single Window
    When:
    Before the goods are loaded

    Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.

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

    Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.

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

    Carton-level contents, weights, dimensions and marks, used during examination.

    Official page
  • Shipping order (S/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the wharf or container terminal and are loaded.

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

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

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

    Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.

    Official page
  • Certificate of origin
    Issued by:
    BSMI, chambers of commerce or industry and other issuing bodies
    When:
    When the buyer claims preference at destination or the rules require it

    Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.

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

    Authorises the broker to file the export declaration and handle related formalities.

    Official page
  • Inspection or quarantine certificate
    Issued by:
    BSMI, Animal and Plant Health Inspection Agency
    When:
    For goods on the export inspection list or subject to quarantine

    Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.

    Official page

China import documents

  • Import goods declaration (进口货物报关单)
    Issued by:
    Consignee or an entrusted customs broker, filed through the Single Window
    When:
    Within 14 days from the day the conveyance declares entry

    Cross-border e-commerce retail imports use their own declaration forms and supervision codes.

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

    The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.

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

    Used for reconciliation during examination.

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

    Reconciled against the manifest and used to take delivery.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the place of export, or an approved exporter
    When:
    When claiming an agreement rate

    Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.

    Official page
  • Import licence or automatic import licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for goods under licence management

    Whether one is needed is read from the regulatory conditions attached to the commodity code.

    Official page
  • Inspection and quarantine documents
    Issued by:
    Customs (formerly the entry-exit inspection and quarantine authority)
    When:
    With or before the declaration

    Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.

    Official page
  • CCC certificate
    Issued by:
    Designated certification bodies under SAMR and CNCA
    When:
    Before declaration, for products in the CCC catalogue

    Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.

    Official page
  • Overseas manufacturer registration number and product registration or filing
    Issued by:
    GACC (CIFER) and NMPA
    When:
    Completed before the goods are shipped

    Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.

    Official page

6Procedure

  1. Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
  2. Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
  3. DeclarationThe import goods declaration is filed through the Single Window, by the consignee or an entrusted broker, within 14 days from the day the conveyance declares entry. A late-declaration fee applies after that.
  4. Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
  5. PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
  6. Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
  1. Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
  2. Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
  3. DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
  4. Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
  5. ReleaseCollect the goods from the supervision area after release.
  1. Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
  2. Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
  3. Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
  4. Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
  5. Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
  1. Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
  2. AllowancePersonal articles for a resident traveller's own use acquired abroad are exempt up to a total of RMB 5,000, subject to a list of goods that never qualify.
  3. Above the allowancePersonal articles above the allowance are taxed under the postal article tax; a single indivisible article is taxed on its full value.
  4. Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show Taiwan export-side steps
  1. Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
  2. Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
  3. File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
  4. Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
  5. Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
  6. Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.

7Difficulty

Broker recommended

Score: 0.87

A signal derived from public data, not advice.

Why this reading

  • regime[NMPA] Medicines need an imported-drug registration certificate, port testing and an importer holding a pharmaceutical trading licence; lead time runs to years.nmpa.gov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesrulings.cbp.gov2026-09-07

Components

Import requirementsNo data중국은 CCC 외 HS별 수입요건 공개 테이블이 없음 — 요건 성분은 산출 불가(가중치를 다른 성분에 재배분). 규제 레짐 표를 참조. customs_v0.sqlite:certifications (CCC only)
Classification ambiguity0.61US CROSS 1057건 중 복수 세번 결정 비율 21% · 같은 사건에서 함께 검토된 다른 HS6 66개 rulings.cbp.govCN 자체 결정례 없음 — 미국 CROSS 지표를 품목 고유 난이도 대리지표로 사용 rulings.cbp.gov중국 결정례 코퍼스 미보유 — 전량 대리지표
Regulatory regime1.00药品管理法 — 进口药品注册证 + 口岸检验 nmpa.gov.cn
Taiwan origin-side note: Taiwan export rules 522, 523, 801, 804 — check whether an agency approval or licence is needed to export. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

No rulings held for this HS code.

Show rulings from other countries (45)

Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection

I am a: Forwarder — Changes which blocks are emphasised