helptariff
Taiwan → KoreaHS 330491Other toilet powdersBroker recommended

정유 와 레지노이드 , 조제향료와 화장품ㆍ화장용품(ko) › Beauty or make-up preparations and preparations for the care of the skin , including sunscreen or sun tan preparations; manicure o

Other toilet powders

HS 330491Taiwan → Korea

Destination duty
6.5%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 6.5% (WTO 협정세율(양허세율), 3304911000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Other toilet powders

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

  • ko가루(압축한 것인지에 상관없다)
  • enOther toilet powders
  • zh_hant其他化粧粉
  • zh_hans其他化粧粉

Korea tariff lines

LineDescription
3304911000훼이스파우다
3304912000베이비파우다(탈쿰파우다를 포함한다)
3304919000기타
Taiwan export-side line (reference)
  • 33049110005面粉
  • 33049120003痱子粉及爽身粉
  • 33049190008其他化粧粉

Top 3 Korea rulings

  • Skin care cosmetics, powder; Byeolee Hyaluronic Acid Powder; R.KOREA○ Corn starch modified, Silica, Sodium hyaluronate, Bytylene glycol, Hydrolyzed collagen, Centella asiatica extract, Bambusa vulgaris extract 등으로 혼합, 조제된 백색계 분말을 유리 용기에 담아 종...
  • Skin care cosmetics, powder; SOLTREE WHITE PEELING; 60g; R.KOREA죽염 50%, 로진 35%, 백토 5%, 옥수수전분 5%, 베이킹파우더 5%로 조제된 녹회색계 분말상을 플라스틱제 용기에 충전하여 지제상자에 소매포장한 것(내용량 60g) - 용도 : 미용용(얼굴 등 각질제거용)
  • Skin care cosmetics, compressed powder; UNC-MTP-01; R.KOREA황토를 미분쇄하여 직육면체형상으로 압축 성형한 베이지색 고상 2개를 외부를 코팅 직물로 감싼 금속제 케이스에 포장 후 지제상자에 소매포장한 것 [크기 : 약 23mm x 14mm x 12mm, 2ea/case] ※ 상기 물품의 화장품 해당여부에 대하여 식약처에 질의한 바 화장품에 해당된다는 의견[(화장품정책과...

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As of: 2026-02-12

3Duty & tax

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

LineDescription기본세율WTO 협정세율(양허세율)
3304911000훼이스파우다8%6.5%
3304912000베이비파우다(탈쿰파우다를 포함한다)8%6.5%
3304919000기타8%6.5%
  • · 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
6.5%
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

  • 3304911000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)
  • 3304912000약사법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(의약품등)
  • 3304919000화장품법
    Agency:
    한국의약품수출입협회
    Document:
    표준통관예정보고서(화장품)

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] Only a registered Korean cosmetics Responsible Distributor may import; each item needs a standard import report through KPTA plus Korean labelling. Functional cosmetics (whitening, anti-wrinkle, UV) need MFDS review or notification.mfds.go.kr2026-09-07
  • requirement2 destination import requirement(s) found: 화장품법, 약사법unipass.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 requirements0.76화장품법 unipass.customs.go.kr약사법 unipass.customs.go.kr요건 법령 2건 · 하위 HS10 3/3건 해당 customs_v0.sqlite:kr_requirements (UNI-PASS API029 세관장확인대상)
Classification ambiguity0.62KR 결정례 15건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 57건 중 복수 세번 결정 비율 47% · 같은 사건에서 함께 검토된 다른 HS6 42개 rulings.cbp.gov
Regulatory regime0.80화장품법 — 화장품책임판매업 등록 + 표준통관예정보고 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

  • Skin care cosmetics, powder; Byeolee Hyaluronic Acid Powder; R.KOREA○ Corn starch modified, Silica, Sodium hyaluronate, Bytylene glycol, Hydrolyzed collagen, Centella asiatica extract, Bambusa vulgaris extract 등으로 혼합, 조제된 백색계 분말을 유리 용기에 담아 종...Decided line: 3304919000Date: 2021-07-27
  • Skin care cosmetics, powder; SOLTREE WHITE PEELING; 60g; R.KOREA죽염 50%, 로진 35%, 백토 5%, 옥수수전분 5%, 베이킹파우더 5%로 조제된 녹회색계 분말상을 플라스틱제 용기에 충전하여 지제상자에 소매포장한 것(내용량 60g) - 용도 : 미용용(얼굴 등 각질제거용)Decided line: 3304919000Date: 2017-04-04
  • Skin care cosmetics, compressed powder; UNC-MTP-01; R.KOREA황토를 미분쇄하여 직육면체형상으로 압축 성형한 베이지색 고상 2개를 외부를 코팅 직물로 감싼 금속제 케이스에 포장 후 지제상자에 소매포장한 것 [크기 : 약 23mm x 14mm x 12mm, 2ea/case] ※ 상기 물품의 화장품 해당여부에 대하여 식약처에 질의한 바 화장품에 해당된다는 의견[(화장품정책과...Decided line: 3304919000Date: 2015-03-19
  • Skin care cosmetics, powder; TEA TREE COOLING MARINE MASK(BULK); FRANCEDiatomaceous Earth, Algin, Calcium sulfate, Sodium phosphate, Tetrasodium pyrophosphate, Sea silt, Willow leaf extract, Tea tree leaf oil, Ultramarine blue, menthol 등으로 혼합, ...Decided line: 3304919000Date: 2013-12-11
  • Skin care cosmetics, powder; PUMPKIN GLUCOEMPREINTE(BULK); FRANCETalc, Glucose, Algin, Calcium sulfate hydrate, Tetrasodium pyrophosphate, Cucurbita maxima fruit extract, Hydrolyzed corn starch, Zea mays(corn) starch, Magnesium oxide, CI ...Decided line: 3304919000Date: 2013-12-11
  • Skin care cosmetics, powder; OMEGA-3 MARINE MASK(BULK); FRANCEDiatomaceous Earth, Algin, Calcium sulfate, Sodium phosphate, Tetrasodium pyrophosphate, Olive fruit oil, Iron oxide 등으로 혼합, 조제된 연한 미황색계 분말상 - 용도 : 마스크용 팩Decided line: 3304919000Date: 2013-12-11
  • Skin care cosmetics, powder; CUCUMBER GLUCOEMPREINTE(BULK); FRANCETalc, Glucose, Algin, Calcium sulfate hydrate, Maltodextrin, Tetrasodium pyrophosphate, Cucumis sativus(cucumber) fruit extract, Magnesium oxide, CI 77288(chromium oxide gre...Decided line: 3304919000Date: 2013-12-11
  • Skin care cosmetics, powder; MARINE SEDIMENT MASK(BULK)Diatomaceous Earth, Algin, Calcium sulfate, Sea silt, Sodium phosphate, Tetrasodium pyrophosphate, Bitter orange oil 등으로 혼합 조제된 백색 분말상 - 용도 : 마스크용 팩Decided line: 3304919000Date: 2013-12-10
  • Skin care cosmetics, powder; DEAD SEA MARINE MASK(BULK)Diatomaceous Earth, Algin, Calcium sulfate, Sea silt, Sodium phosphate, Tetrasodium pyrophosphate, Chromium oxide green, Dead Sea salt, Iron oxide, Tea tree leaf oil 등으로 혼합 ...Decided line: 3304919000Date: 2013-12-10
  • Skin care cosmetics, powder; ACEROLA MARINE MASK; BULKDiatomaceous Earth, Algin, Calcium sulfate, Sodium phosphate, Tetrasodium pyrophosphate, Sodium ascorbate, Acerola fruit extract, FD&C Yellow No.6 Al lake, D&C Red 36, Fragr...Decided line: 3304919000Date: 2013-12-06
  • Skin care cosmetics, powder; ANTI-PIH MASK; BULKDiatomaceous Earth, Algin, Calcium sulfate, Sodium phosphate, Tetrasodium pyrophosphate, Titanium dioxide, Sodium ascorbate, Saxifraga sarmentosa extract, Grape fruit extrac...Decided line: 3304919000Date: 2013-12-06
  • Skin care cosmetics, powder; LAVENDER MARINE MASK(BULK); FRANCEDiatomaceous Earth, Algin, Calcium sulfate, Sodium phosphate, Tetrasodium pyrophosphate, Titanium dioxide, Olive oil, Lavender powder, Ultramarine blue, lavender oil 등으로 혼합 ...Decided line: 3304919000Date: 2013-12-05
  • Skin care cosmetics, powder; SPIRULINA COOLING MASK(BULK)스피루리나, 규조토, 알긴산, 황산칼슘, 인산나트륨, 피로인산사나트륨, 멘톨, 메칠디이소프로필프로피온아마이드 등으로 혼합 조제된 연한 청색 가루상 - 기능 : 해초의 미네랄로 피부 활력, 수분 공급, 피부 결을 매끄럽게 함 - 용법 : 파우더형 마스크를 물에 넣고 저어 페이스트 형태의 젤을 만들고, 얼굴에 도...Decided line: 3304919000Date: 2013-10-11
  • Face powders; MISTINE FLOWERS BB POWDER SPF25 PA++ S1운모분, 활석, 이산화티타늄, 실리카, Dimethicone, Polymethyl Methacrylate, 이산화아연, 스쿠알란, Zinc Stearate, Methicone, Iron Oxides, Lauroyl Lysine, Mineral Oil, Aluminum Myristate, 식물유, 왁스, 셀룰로...Decided line: 3304911000Date: 2013-06-19
  • Mask PowderAlbumen, Maltodextrin, Kaolin, Chamomile, Diazolidinyl Urea등으로 조제된 Net 2 Oz plastic Can에 소매포장된 White powderDecided line: 3304919000Date: 1988-08-29
Show rulings from other countries (16)

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: Individual / small seller — Changes which blocks are emphasised