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Taiwan → KoreaHS 711790Imitation jewellery of other materialSelf-clearable

천연진주ㆍ양식진주ㆍ귀석ㆍ반귀석ㆍ귀금속ㆍ귀금속을 입힌 금속과 이들의 제품, 모조 신변장식용품, 주화(ko) › Imitation jewelry

Imitation jewellery of other material

HS 711790Taiwan → Korea

Destination duty
13%
WTO 협정세율(양허세율)
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 13% (WTO 협정세율(양허세율), 7117900000) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • VAT (부가가치세): 10%
  • This code covers: Imitation jewellery of other material

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

  • enImitation jewellery of other material
  • zh_hant其他材料製仿首飾
  • zh_hans其他材料制仿首饰

Korea tariff lines

LineDescription
7117900000기타
Taiwan export-side line (reference)
  • 71179000007其他材料製仿首飾

Top 3 Korea rulings

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As of: 2026-02-12

3Duty & tax

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

LineDescription기본세율WTO 협정세율(양허세율)
7117900000기타8%13%
  • · 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
13%
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

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

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

Self-clearable

Score: 0.11

A signal derived from public data, not advice.

Why this reading

  • regime[-] Printed matter, accessories and sundries carry no customs-verified requirement by default; a children’s, food-contact or electrical function moves them into the corresponding regime.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 requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
Classification ambiguity0.54KR 결정례 8건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 929건 중 복수 세번 결정 비율 50% · 같은 사건에서 함께 검토된 다른 HS6 181개 rulings.cbp.gov
Regulatory regime0.00원칙적 무요건(품목별 예외 확인) unipass.customs.go.kr
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

  • PLASTIC ORNAMENTAL ARTICLESㅇ 크록스와 같은 신발을 꾸미기 위한 플라스틱제의 꽃 형상 장식물(Jibbitz*)로, 뒷면은 구멍에 끼워 고정하기 위한 볼트가 형성되어 있음 * 지비츠(Crocs Jibbitz): 크록스 신발의 통풍 구멍에 끼워 넣어 신발을 꾸밀 수 있는 작은 장식 액세서리로, 다양한 디자인과 테마로 제작Decided line: 7117900000Date: 2025-05-30
  • Necklace of clam shell and textile materials ; 19SS BANDANA NECKLACE중앙에 구멍이 있는 작은 원판 형상의 조개껍질을 실로 꿴 부분과 방직용 섬유로 만든 부분을 연결한 목걸이 - 길이 : 71cm - 물품 사진Decided line: 7117900000Date: 2020-01-31
  • Imitation ring of plastics ; COCO BLING-BLING RING SET2(LX437792) ; PR.CHNA플라스틱제 어린이용 반지 15개가 핑크색 하트 모양의 케이스에 담겨있는 물품Decided line: 7117900000Date: 2019-03-07
  • Other imitation jewellery; SWAROVSKY CRYSTAL EAR PALLETSㅇ 물품개요 작은 반구형의 Brilliant cut 가공된 크리스탈을 접착 테이프로 붙이고 이면에 금도금된 텅스텐 알갱이를 붙인 형태의 것 - 제시 용도 : 지압 효과가 있는 악세사리로 귀에 부착Decided line: 7117900000Date: 2018-02-13
  • Other imitation jewellery ; 지바스 ; PR.CHNA플라스틱제의 특정 캐릭터 모형으로 뒷면은 신발에 부착이 용이하도록 작은 원판 형으로 가공되어 있음 - 용도 : 신발 전용 장신구(전용 연결 부속 부착)Decided line: 7117900000Date: 2017-12-27
  • 아동용 팔찌 4종 ; MKX5AJ2008A ; China○ 본건 물품은 4종류의 팔찌가 하나의 소매용 세트로 묶여 제시됨 ○ 각각의 재질 ① 진주팔찌 : 아크릴 95%, elastic 5% ② 분홍팔찌 : 아크릴 90%, 아연 4%, 스틸 1%, elastic 5% ③ 보라색팔찌 : 폴리에스테르 90%, 스틸 5%, elastic 5% ④ 금색팔찌 : 아크릴 90...Decided line: 7117900000Date: 2017-11-30
  • Other Imitation jewellery ; Sparkling ; R.KOREA- 물품설명 : 신발에 부착하는 장식용 액세서리로 가죽 소재의 리본위에 큐빅으로 장식되어 있는 물품 - 용도 : 신발 전용 장신구(전용 연결 부속 부착) - 재질 및 가격 구성비 · 리본 : 가죽(19%) · 비즈 : 큐빅(68%) · 부착구 : 황동(13%)Decided line: 7117900000Date: 2014-08-08
  • Imitation bracelet, of plastic; 토르마린 음이온 팔찌실리콘수지 주성분의 모조 팔찌(내경 약 6cm, 외경 약 7㎝)Decided line: 7117900000Date: 2005-06-15
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