helptariff
Taiwan → KoreaHS 121221Other seaweeds and other algae, driedBroker recommended

한약재ㆍ대두(ko) › Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit s

Other seaweeds and other algae, dried

HS 121221Taiwan → Korea

Destination duty
45%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 45% (WTO 협정세율(양허세율), 1212211030) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Other seaweeds and other algae, dried

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

  • ko식용
  • enOther seaweeds and other algae, dried
  • zh_hant其他乾海草及其他乾藻類
  • zh_hans其他干海草及其他干藻类

Korea tariff lines

LineDescription
1212211010건조한 것
1212211020냉장한 것
1212211030냉동한 것
1212211090기타
1212212010건조한 것
1212212020염장한 것
1212212030냉장한 것
1212212040냉동한 것
1212212090기타
1212213010건조한 것
1212213020냉장한 것
1212213030냉동한 것
1212213090기타
1212214010신선한 것
1212214020냉장한 것
1212214030냉동한 것
1212214090기타
1212215010염장한 것
1212215020냉장한 것
1212215030냉동한 것
1212215090기타
1212216010냉동한 것
1212216090기타
1212217011냉동한 것
1212217019기타
1212217021냉동한 것
1212217029기타
1212217031냉동한 것
1212217039기타
1212218011냉동한 것
1212218019기타
1212218021냉동한 것
1212218029기타
1212218031냉동한 것
1212218039기타
1212219011냉동한 것
1212219019기타
1212219091냉동한 것
1212219099기타
Taiwan export-side line (reference)
  • 12122111102海帶（昆布），生鮮或冷藏
  • 12122111200乾海帶（昆布）
  • 12122112003冷凍海帶（昆布）
  • 12122121100海苔及紫菜，生鮮或冷藏
  • 12122121208乾海苔及乾紫菜
  • 12122122001冷凍海苔及紫菜
  • 12122131108髮菜，生鮮或冷藏
  • 12122131206乾髮菜
  • 12122132009冷凍髮菜
  • 12122141106麒麟菜，生鮮或冷藏
  • 12122141204乾麒麟菜
  • 12122142007冷凍麒麟菜
  • 12122191105其他海草及其他藻類，生鮮或冷藏
  • 12122191203其他乾海草及其他乾藻類
  • 12122199009冷凍其他海草及其他藻類

Top 3 Korea rulings

  • Calcareous algae; Algae calcium powder; ALGACAL TM석회 조류(Phymatolithon calcareum or Lithothamnion calcareum)를 세척(물, 과산화수소)하고 건조 및 멸균(150℃, 15~20분) 후 분쇄한 백색 분말 - 용도: 건강기능식품 원료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • Sea mustard, dried; 해초샐러드- 건조한 미역 주성분에 건조한 다시마, 불등가사리, 풀가사리, 한천 등으로 혼합된 파쇄상을 수지제 팩에 소매 포장한 것(내용량: 8g) - 용도 : 식용(3~4분 물에 불려 샐러드용 등) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음.
  • Sea tangle in powder, dried; KELP POWDER다시마를 건조하여 분쇄한 연녹색계 분말상을 유리 용기에 소매포장한 것(내용량 : 90g) - 용도 : 찌개나 국의 다시용

Not your product? Search again

As of: 2026-02-12

3Duty & tax

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

LineDescription기본세율WTO 협정세율(양허세율)
1212211010건조한 것20%—
1212211020냉장한 것20%—
1212211030냉동한 것10%45%
1212211090기타20%—
1212212010건조한 것20%20%
1212212020염장한 것20%20%
1212212030냉장한 것20%20%
1212212040냉동한 것50%45%
1212212090기타20%20%
1212213010건조한 것20%20%
1212213020냉장한 것20%20%
1212213030냉동한 것50%45%
1212213090기타20%20%
1212214010신선한 것20%20%
1212214020냉장한 것20%20%
1212214030냉동한 것50%45%
1212214090기타20%20%
1212215010염장한 것20%20%
1212215020냉장한 것20%20%
1212215030냉동한 것50%45%
1212215090기타20%20%
1212216010냉동한 것50%45%
1212216090기타20%20%
1212217011냉동한 것50%45%
1212217019기타20%20%
1212217021냉동한 것50%45%
1212217029기타20%20%
1212217031냉동한 것50%45%
1212217039기타20%20%
1212218011냉동한 것50%45%
1212218019기타20%20%
1212218021냉동한 것50%45%
1212218029기타20%20%
1212218031냉동한 것50%45%
1212218039기타20%20%
1212219011냉동한 것50%45%
1212219019기타20%20%
1212219091냉동한 것50%45%
1212219099기타20%20%
  • · 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
45%
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

  • 1212211010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212211020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212211030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212211090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212212010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212212020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212212030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212212040수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212212090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212213010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212213020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212213030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212213090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212214010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212214020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212214030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212214090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212215010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212215020수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212215030수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212215090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212216010수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212216090수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217011수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217019수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217021수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217029수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217031수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212217039수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218011수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218019수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218021수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218029수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218031수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218031야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    유역(지방)환경청
    Document:
    국제적멸종위기 동식물 수입허가서
  • 1212218039수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212218039야생생물 보호 및 관리에 관한 법률(허가)
    Agency:
    유역(지방)환경청
    Document:
    국제적멸종위기 동식물 수입허가서
  • 1212219011수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212219019수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212219091수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증
  • 1212219099수입식품안전관리 특별법
    Agency:
    식품의약품안전처
    Document:
    수입식품등 수입신고확인증

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

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

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 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: 0.75

A signal derived from public data, not advice.

Why this reading

  • regime[MFDS] A Korean import-sales business registration, registration of the overseas manufacturing site, a per-shipment import declaration, laboratory examination on first entry, and Korean labelling.impfood.mfds.go.kr2026-09-07
  • requirement2 destination import requirement(s) found: 수입식품안전관리 특별법, 야생생물 보호 및 관리에 관한 법률(허가)unipass.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 requirements0.76수입식품안전관리 특별법 unipass.customs.go.kr야생생물 보호 및 관리에 관한 법률(허가) unipass.customs.go.kr요건 법령 2건 · 하위 HS10 39/39건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.48KR 결정례 5건 · 하위 세번 4종으로 분산 unipass.customs.go.krUS CROSS 2건 중 복수 세번 결정 비율 50% · 같은 사건에서 함께 검토된 다른 HS6 2개 rulings.cbp.gov
Regulatory regime0.87수입식품안전관리 특별법 — 영업등록 + 해외제조업소 등록 + 수입신고 impfood.mfds.go.kr
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

  • Calcareous algae; Algae calcium powder; ALGACAL TM석회 조류(Phymatolithon calcareum or Lithothamnion calcareum)를 세척(물, 과산화수소)하고 건조 및 멸균(150℃, 15~20분) 후 분쇄한 백색 분말 - 용도: 건강기능식품 원료 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 1212219099Date: 2025-11-13
  • Sea mustard, dried; 해초샐러드- 건조한 미역 주성분에 건조한 다시마, 불등가사리, 풀가사리, 한천 등으로 혼합된 파쇄상을 수지제 팩에 소매 포장한 것(내용량: 8g) - 용도 : 식용(3~4분 물에 불려 샐러드용 등) ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있음.Decided line: 1212212010Date: 2024-01-23
  • Sea tangle in powder, dried; KELP POWDER다시마를 건조하여 분쇄한 연녹색계 분말상을 유리 용기에 소매포장한 것(내용량 : 90g) - 용도 : 찌개나 국의 다시용Decided line: 1212215090Date: 2020-09-11
  • Laver, dried ; SEAWEED LAVER ; R.KOREA흑색 시트상(21cm × 19cm)의 건조한 김 100개를 수지제 봉지에 포장한 것 ※ 용도 : 식용Decided line: 1212211010Date: 2016-03-18
  • Laver, dried; UK신선한 김을 수확한 후 몰드에 넣고 말려 균일한 크기의 상태로 만든것 - 용도 : 식용 등Decided line: 1212211010Date: 2013-11-27
Show rulings from other countries (4)

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 · 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: Customs broker — Changes which blocks are emphasised