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Taiwan → KoreaHS 190531Sweet biscuitsBroker recommended

곡물ㆍ고운 가루ㆍ전분ㆍ밀크의 조제품과 베이커리 제품(ko) › Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kin

Sweet biscuits

HS 190531Taiwan → Korea

Destination duty
19.7%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 19.7% (WTO 협정세율(양허세율), 1905310000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Sweet biscuits

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

  • enSweet biscuits
  • zh_hant甜餅乾
  • zh_hans甜饼干

Korea tariff lines

LineDescription
1905310000스위트 비스킷
Taiwan export-side line (reference)
  • 19053100007甜餅乾

Top 3 Korea rulings

  • Sweet biscuits; Frollino Misura Basso IG nocciolaㅇ 밀가루, 감미료(말티톨), 해바라기유, 헤이즐넛, 옥수수 후레이크, 계란, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 ...
  • Sweet biscuits; Frollino Misura Basso IG gocceㅇ 밀가루, 감미료(말티톨), 해바라기유, 초코칩, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 : 식용 ※ 품목분류는 수출...
  • Sweet biscuits; MILK COOKIESㅇFlour 46%, Butter(Milk fat 84%, Water 16%) 25%, Sugar 16%, Egg, Milk, Almond powder, Corn flour, Milk powder, Salt, Compound leavening agent(Disodium dihydrogen pyrophospha...

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As of: 2026-02-12

3Duty & tax

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

LineDescription기본세율WTO 협정세율(양허세율)
1905310000스위트 비스킷8%19.7%
  • · 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
19.7%
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

  • 1905310000수입식품안전관리 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: 0.68

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
  • requirement1 destination import requirement(s) found: 수입식품안전관리 특별법unipass.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 requirements0.52수입식품안전관리 특별법 unipass.customs.go.kr요건 법령 1건 · 하위 HS10 1/1건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.59KR 결정례 52건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 78건 중 복수 세번 결정 비율 26% · 같은 사건에서 함께 검토된 다른 HS6 31개 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

  • Sweet biscuits; Frollino Misura Basso IG nocciolaㅇ 밀가루, 감미료(말티톨), 해바라기유, 헤이즐넛, 옥수수 후레이크, 계란, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 ...Decided line: 1905310000Date: 2025-09-18
  • Sweet biscuits; Frollino Misura Basso IG gocceㅇ 밀가루, 감미료(말티톨), 해바라기유, 초코칩, 버터 등으로 혼합‧반죽하여 구운 원판형의 비스킷을 수지제 팩에 소매포장한 것(내용량 200g) ※ 수분 12% 이하, 지방 35% 이하, 설탕 기준(상대 감미도 적용) 10% 이상[분석결과는 제시된 시료 및 자료에 한함] - 용도 : 식용 ※ 품목분류는 수출...Decided line: 1905310000Date: 2025-09-18
  • Sweet biscuits; MILK COOKIESㅇFlour 46%, Butter(Milk fat 84%, Water 16%) 25%, Sugar 16%, Egg, Milk, Almond powder, Corn flour, Milk powder, Salt, Compound leavening agent(Disodium dihydrogen pyrophospha...Decided line: 1905310000Date: 2021-07-30
  • Sweet biscuits; SHORTBREADㅇ Flour 45%, Butter 33%, Sugar 15.5%, Water, Salt 등을 혼합하여 사각형상으로 성형한 후 구운 스위트 비스킷을 수지제 봉지에 개별포장하여 플라스틱 용기에 넣은 후, 종이상자에 소매포장한 것(내용량 : 119g, 17g x 7개) - 가루(flour), 설탕, 감미료 및 지...Decided line: 1905310000Date: 2021-07-28
  • Sweet biscuits; 초콜릿 칩 쿠키(LES COOKIES DE LA MERE POULARD éclats de chocolat); FRANCE○ 밀가루 29%, 다크초콜릿 29%, 갈색설탕 18.97%, 버터 16%, 계란 5%, 정제소금 및 천연향료(바닐라)등으로 혼합, 반죽하여 구운 것으로, 초코 칩이 박혀있는 갈색계 원반형상의 스위트 비스킷을 수지제 팩에 소포 장하여 철제 캔에 소매포장한 것(내용량 200g) - 용도 : 식용 ※ 품목분류는 ...Decided line: 1905310000Date: 2019-11-28
  • Sweet biscuit; WEET-BIX GO WILD BERRY; AUSTRALIAㅇ 통밀분 43%, 설탕 10%이상, 통밀분 혼합물(밀가루, 설탕, 소금, 비타민, 맥아추출물, 무기질) 10%, 식물유, 꿀, 식물성 섬유질, 베리류(딸기, 블랙커런트, 라즈베리, 블루베리), 소금, 향, 겔화제, 산도조절제 등으로 혼합하여 구운 황갈색계 직사각형상을 플라스틱제 팩에 포장하여 종이제 상자에 ...Decided line: 1905310000Date: 2019-04-18
  • Sweet biscuits; COLUSSI ZUPPALATTE; ITALY밀가루 69%, 설탕 18%, 해바라기유 7.5%, 탈지분유, 포도당 등을 혼합, 성형 후 구운 직사각형의 황갈색 스위트 비스킷(크기: 8.5 × 4cm)을 수지제 봉지에 소매포장한 것 (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상, 내용량 250g) - 용도 : 식용 ※ 품목분류는 수출입신고 당...Decided line: 1905310000Date: 2018-07-04
  • Sweet biscuits; Quaker Oat Cookies Apple & Cinnamon Flavor; MALAYA밀가루 25.21%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2018-04-09
  • Sweet biscuits; Quaker Oat Cookies Chocolate Chips; MALAYA밀가루 20.63%, 설탕 25.79%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 초코칩, 유청분말, 이눌린, 팽창제, 계란, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ※ 품목분류는 수출입신고...Decided line: 1905310000Date: 2018-04-09
  • Sweet biscuits; Quaker Oat Cookies Honey Nuts; MALAYA밀가루 24.58%, 설탕 26.05%, 귀리플레이크, 귀리분말, 압착귀리, 팜유, 유청분말, 이눌린, 팽창제, 코코넛, 땅콩, 아몬드, 계란, 벌꿀, 소금, 대두레시틴, 향 등으로 혼합된 반죽을 오븐에 구워 제조한 원반 형상의 스위트 비스킷을 수지봉투에 소매포장한 것(내용량 : 162g) - 용도 : 식용 ...Decided line: 1905310000Date: 2018-04-09
  • Sweet biscuits; ZOO ANIMAL CRACKERS; U.S.A설탕 15~25%, 강화밀가루 70~80%, 식물성유지 2~6% 고과당시럽, 대두레시틴, 소금 등으로 혼합, 성형 후 구운 스위트 비스킷을 수지제 팩에 소매포장한 것(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)(내용량: 56G) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 ...Decided line: 1905310000Date: 2018-03-09
  • Sweet biscuits; Tsujiri Kyo-langue No.19ㅇWheat flour, Sugar, Egg white, Butter, Shortening, Matcha 등으로 혼합, 조제한 직사각형의 비스킷 2장 사이에 연녹색 크림을 충진한 것을 수지제 팩에 소포장 후 플라스틱 트레이에 담아 지제 박스에 소매포장(수분 12 %이하, 지방 35% 이하, 설탕 10 %이상)...Decided line: 1905310000Date: 2018-01-12
  • Sweet biscuits; SERENA COCONUT CRACKER; TAIWAN밀가루(49.30%), 설탕(15.8%), 코코넛 오일(6.50%) 등으로 혼합, 조제한 직사각형의 비스킷 5개를 수지제 봉지에 소매포장한 것(내용량: 18.5g) (수분 12% 이하, 지방 30% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2017-11-16
  • Sweet biscuit; KEZ'S KITCHEN BAKED CONFERENCE CLASSICS; AUSTRALIA밀가루, 설탕, 버터를 주성분으로 하여 라즈베리 잼, 초콜릿, 귀리, 계란 등을 각각 첨가하여 혼합, 성형, 굽기 공정을 거친 5종의 스위트비스킷을 수지제 봉지에 소매포장한 것(내용량 : 272g) (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용 ※ 품목분류는 수출입신고 당시의 ...Decided line: 1905310000Date: 2017-10-13
  • Sweet biscuit; KA-NOM PHING COCONUT BISCUIT SESAME; THAILNDㅇ 타피오카 분말(43%), 설탕(22%), 코코넛밀크, 계란, 참깨 등을 혼합, 성형하여 구운 미황색계 울퉁불퉁한 볼상의 스위트비스킷을 종이 박스에 소매포장한 것(내용량 60g), (수분 12% 이하, 지방 35% 이하, 설탕 10% 이상) - 용도 : 식용Decided line: 1905310000Date: 2016-12-09
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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

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