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 950300Taiwan → China

Destination duty

MFN

VAT (增值税)

13% (9% for listed goods)

Clearance difficulty

Broker recommended

1Overview

Destination duty: 0% (MFN, 95030010) — No preferential agreement with Taiwan — the basic / MFN rate applies.
VAT (增值税): 13% (9% for listed goods)
This code covers: Other toys
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

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

China tariff lines

Line	Description
95030010	---供儿童乘骑的带轮玩具（例如，
95030021	----动物
95030029	----其他
95030060	---智力玩具
95030083	----带动力装置的玩具及模型
95030089	----其他
95030090	---零件、附件

Taiwan export-side line (reference)

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
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
95030021009玩偶，不論是否穿著衣服
95030022008玩偶之衣服及其附件、鞋靴及帽類
95030023007玩偶之假髮
95030024006玩偶之眼睛（第７０１８節下未裝配之玻璃眼睛除外）
95030029001其他玩偶零件及附件
95030031007電動玩具火車
95030039009電動玩具火車之零件；軌道、號誌及其他附件
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
95030049007第９５０３００４１號所屬玩具之零件及附件
95030051002其他建築物組件及建築玩具
95030059004第９５０３００５１號所屬玩具之零件及附件
95030061000動物或非人形玩具，充填者
95030062009其他動物或非人形玩具，非充填者
95030069002第９５０３００６１及９５０３００６２號所屬玩具之零件及附件
95030071008玩具樂器及器具
95030079000第９５０３００７１號所屬玩具之零件及附件
95030081006益智玩具
95030089008第９５０３００８１號所屬玩具之零件及附件
95030091102玩具槍，成組或成套者
95030091200無線電遙控玩具，成組或成套者
95030091905其他玩具，成組或成套者
95030092101無線電遙控玩具及模型，裝有馬達者
95030092904其他玩具及模型，裝有馬達者
95030093100玩具槍
95030093208其他無線電遙控玩具
95030093306吹氣玩具
95030093903其他玩具
95030099006第９５０３００９１、９５０３００９２及９５０３００９３號所屬玩具之零件及附件

Not your product? Search again

As of: 2026-01-01

3Duty & tax

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

Line	Description	MFN	General	Provisional
95030010	---供儿童乘骑的带轮玩具（例如，	0%	80%	—
95030021	----动物	0%	80%	—
95030029	----其他	0%	80%	—
95030060	---智力玩具	0%	80%	—
95030083	----带动力装置的玩具及模型	0%	80%	—
95030089	----其他	0%	80%	—
95030090	---零件、附件	0%	80%	—

· 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

Goods valueFreight & insurance (optional)

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

CCC童车类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
玩具无人机
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
带动力装置的玩具及模型
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC童车类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn

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

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.
Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
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.
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.
PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
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.

Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
ReleaseCollect the goods from the supervision area after release.

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.
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.
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.
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.
Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.

Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
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.
Above the allowancePersonal articles above the allowance are taxed under the postal article tax; a single indivisible article is taxed on its full value.
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

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.
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.
File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
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.
Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
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[SAMR/CNCA] Ride-on toys, electric, plastic, metal, projectile and doll toys are CCC-certified: factory inspection, type testing and the CCC mark; uncertified goods cannot clear customs.gov.cn2026-09-07
requirement6 destination import requirement(s) found: 童车类产品, 电玩具类产品, 塑胶玩具类产品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 requirements	0.92	童车类产品 gov.cn电玩具类产品 gov.cn塑胶玩具类产品 gov.cn
Classification ambiguity	0.62	US CROSS 1464건 중 복수 세번 결정 비율 24% · 같은 사건에서 함께 검토된 다른 HS6 194개 rulings.cbp.govCN 자체 결정례 없음 — 미국 CROSS 지표를 품목 고유 난이도 대리지표로 사용 rulings.cbp.gov중국 결정례 코퍼스 미보유 — 전량 대리지표
Regulatory regime	0.93	CCC 强制性产品认证 — 玩具类产品 gov.cn

Taiwan origin-side note: No Taiwan export rule on this HS6. 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