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Taiwan → KoreaHS 220300Beer made from maltTake care

음료ㆍ주류ㆍ식초(ko) › 맥주(ko)

Beer made from malt

HS 220300Taiwan → Korea

Destination duty
30%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Take care

1Overview

  • Destination duty: 30% (WTO 협정세율(양허세율), 2203000000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Beer made from malt

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

  • enBeer made from malt
  • zh_hant啤酒，麥芽釀造
  • zh_hans啤酒，麦芽酿造

Korea tariff lines

LineDescription
2203000000맥주
Taiwan export-side line (reference)
  • 22030000001啤酒，麥芽釀造

Top 3 Korea rulings

  • Beer made from malt; BLANCHE DE BRUXELLES ROSEE_BTS_SATㅇMalt, Wheat, Hop, Fructose Syrup, Red fruits aroma, Bitter orange peel, Coriander 등을 혼합, 발효하여 제조한 적색계 투명 액상을 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.5 v/v%) - 용도 : 음용 ※ 품목분류는 수출...
  • Beer made from malt; BLANCHE DE BRUXELLES_BTS_SATㅇ Malt, Wheat, Hop, Bitter orange peel, Coriander, 향 등을 혼합, 발효하여 제조한 미황색계 투명 액상을 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.5 v/v%) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음
  • Beer made from malt; NZ PURE LAGER; NEWZLNDㅇ 맥아, 홉, 효모, 물 등을 혼합, 발효하여 제조한 황갈색계 투명 액상의 맥주를 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.7 v/v%) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음

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As of: 2026-02-12

3Duty & tax

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

LineDescription기본세율WTO 협정세율(양허세율)
2203000000맥주30%30%
  • · 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
30%
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

  • 2203000000수입식품안전관리 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

Take care

Score: 0.60

A signal derived from public data, not advice.

Why this reading

  • regime[NTS/MFDS] Alcohol may be imported only by a holder of an NTS liquor-import licence, plus an MFDS import declaration and inspection, liquor/education/VAT taxes and Korean labelling with warning text.nts.go.kr2026-09-07
  • requirement1 destination import requirement(s) found: 수입식품안전관리 특별법unipass.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 ambiguity0.21KR 결정례 16건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 1건 중 복수 세번 결정 비율 0% · 같은 사건에서 함께 검토된 다른 HS6 0개 rulings.cbp.gov
Regulatory regime0.87주세법 주류수입업 면허 + 수입식품 수입신고 nts.go.kr
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

  • Beer made from malt; BLANCHE DE BRUXELLES ROSEE_BTS_SATㅇMalt, Wheat, Hop, Fructose Syrup, Red fruits aroma, Bitter orange peel, Coriander 등을 혼합, 발효하여 제조한 적색계 투명 액상을 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.5 v/v%) - 용도 : 음용 ※ 품목분류는 수출...Decided line: 2203000000Date: 2021-06-04
  • Beer made from malt; BLANCHE DE BRUXELLES_BTS_SATㅇ Malt, Wheat, Hop, Bitter orange peel, Coriander, 향 등을 혼합, 발효하여 제조한 미황색계 투명 액상을 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.5 v/v%) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2203000000Date: 2021-06-04
  • Beer made from malt; NZ PURE LAGER; NEWZLNDㅇ 맥아, 홉, 효모, 물 등을 혼합, 발효하여 제조한 황갈색계 투명 액상의 맥주를 유리병에 소매포장한 것(내용량 : 330㎖, 알코올함량 : 4.7 v/v%) - 용도 : 음용 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 2203000000Date: 2020-07-31
  • Beer; Belgian Clear (벨지언 클리어); BELGIUMㅇ 보리 15.68%, 보리맥아 0.85%, 홉, 홉추출물, 물을 혼합, 발효하여 제조한 황갈색계 액상의 맥주임(330㎖, Alc 5%) - 용도 : 음용Decided line: 2203000000Date: 2017-12-26
  • Beer; STONE XOCOVEZA CHARRED; U.S.A보리맥아, 효모, 홉, 유당, 코코아, 커피, 향신료 등을 혼합하여 발효한 흑갈색 액상의 맥주를 유리병에 소매포장 한 것[내용량 500 mL, 알코올 용량 약 9.6(v/v)%] - 용도 : 음용 ㅇ 시료사진Decided line: 2203000000Date: 2017-07-20
  • Beer; STONE XOCOVEZA; U.S.A보리맥아, 효모, 홉, 유당, 코코아, 커피, 향신료 등을 혼합하여 발효한 흑갈색 액상의 맥주를 유리병에 소매포장 한 것[내용량 355 mL, 알코올 용량 약 8.1(v/v)%] - 용도 : 음용 ㅇ 시료사진Decided line: 2203000000Date: 2017-07-20
  • 생맥주 + PUB KEG(용기) ; 20ℓ ; U.S.A- 물품개요 · 플라스틱제 용기에 담긴 생맥주로, 용기는 ① Outer shell, ② Inner bottle, ③ Outer lid, ④ Filling lock으로 구성 ·(조립 순서) Inner bottle에 맥주를 주입한 후 Outer shell에 삽입하고 Filling lock(마개)으로 막은 후 Ou...Decided line: 2203000000Date: 2015-12-28
  • Beer made from malt ; KASTEEL HOPPY ; BELGIUM맥주(보리맥아, 홉, 설탕, 물)에 탄산가스, 산화방지제를 첨가한 담황갈색 투명액상을 내용량 330ml 유리병에 소매포장한 것[알코올 함량 6.5%(v/v)] - 용도 : 음용Decided line: 2203000000Date: 2014-08-13
  • Beer made from malt ; CUVEE DU CHATEAU ; BELGIUM맥주(보리맥아, 홉, 설탕, 물)에 탄산가스, 산화방지제를 첨가한 적갈색 투명액상을 내용량 330ml 유리병에 소매포장한 것[알코올 함량 11%(v/v)] - 용도 : 음용Decided line: 2203000000Date: 2014-08-13
  • Beer made from malt ; PREMIUM GUEUZE ; BELGIUM맥주(보리맥아, 홉, 물, 밀)에 탄산가스, 산화방지제를 첨가한 담황갈색 투명액상을 내용량 250ml 유리병에 소매포장한 것[알코올 함량 4.5%(v/v)] - 용도 : 음용Decided line: 2203000000Date: 2014-08-12
  • Beer made from malt; KASTEEL DONKER; BELGIUM- 맥주(보리맥아, 홉, 설탕, 물)에 탄산가스, 산화방지제를 첨가한 적갈색 투명액상을 내용량 330ml 유리병에 소매포장한 것(알코올 함량 11%(v/v)) - 용도 : 음용Decided line: 2203000000Date: 2014-08-12
  • Beer made from malt ; BRIGAND ; BELGIUM맥주(보리맥아, 홉, 물, 밀, 설탕)에 탄산가스, 산화방지제를 첨가한 담황갈색 투명액상을 내용량 330ml 유리병에 소매포장한 것[알코올 함량 9%(v/v)] - 용도 : 음용Decided line: 2203000000Date: 2014-08-12
  • Beer made from malt ; KASTEEL BLOND ; BELGIUM맥주(보리맥아, 홉, 물)에 탄산가스, 산화방지제를 첨가한 미황색 투명액상을 내용량 330ml 유리병에 소매포장한 것[알코올 함량 7%(v/v)] - 용도 : 음용Decided line: 2203000000Date: 2014-08-12
  • Beer made from malt; KASTEEL TRIPLE; BELGIUM- 맥주(보리맥아, 홉, 물, 설탕)에 탄산가스, 산화방지제를 첨가한 담황갈색 투명액상을 내용량 330ml 유리병에 소매포장한 것(알코올 함량 11%(v/v)) - 용도 : 음료Decided line: 2203000000Date: 2014-08-12
  • Beer made from malt; 우마이 무기; TAILAND맥주에 소량의 spirit가 첨가된 황색계 액상을 알루미늄캔에 소매포장한 것(내용량 330mL, 알콜함량 5%(v/v)) - 용도 : 음용Decided line: 2203000000Date: 2013-10-18
Show rulings from other countries (13)

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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