helptariff
United States → KoreaHS 491110Trade advertising material, commercial catalogues and the likeSelf-clearable

인쇄서적ㆍ신문ㆍ회화ㆍ그 밖의 인쇄물, 수제 문서ㆍ타자문서ㆍ도면(ko) › Other printed matter, including printed pictures and photographs

Trade advertising material, commercial catalogues and the like

HS 491110United States → Korea

Destination duty
0%
FTA 협정세율 - 미국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 4911100000)
  • VAT (부가가치세): 10%
  • This code covers: Trade advertising material, commercial catalogues and the like

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

  • enTrade advertising material, commercial catalogues and the like
  • zh_hant貿易廣告品，商品型錄及其類似品
  • zh_hans贸易广告品，商品型录及其类似品

Korea tariff lines

LineDescription
4911100000광고선전물ㆍ상업용 카다로그 및 이와 유사한 것
United States export-side line (reference)
  • 4911.10.00Trade advertising material, commercial catalogs and the like
  • 4911.10.00.20Printed catalogs relating principally to current offers for the sale of United States products
  • 4911.10.00.40Printed catalogs, price lists or trade notices, relating to offers, by a person whose principal place of business or bonafide residence is in a foreign country, to sell or rent products of a foreign country or to furnish foreign or international transportation or commercial insurance services
  • 4911.10.00.60Tourist and other literature (including posters), containing geographic, historical, hotel, institutional, timetable, travel or similar information, principally with respect to places, travel facilities or educational opportunities outside the customs territory of the United States
  • 4911.10.00.80Other

Top 3 Korea rulings

  • Other printed matter, Commercial catalogues;SAMPLE BOOK OF PLATES- 하드보드지에 인테리어 자재(멜라민 패널 24종)의 시공사진, QR코드, 소재 설명을 인쇄하고 견본을 부착하여 표지와 함께 책자화한 것 - 규격: 약 39cm x 28.5cm - 용도: 상업용 카탈로그
  • Other printed matter, Commercial catalogues; SAMPLE FOLDER- 하드보드지의 세 개의 면에 카페트 견본(면당 6개, 스타일이름, 스타일번호, 컬러이름, 컬러번호가 인쇄되어 있음)과 한 면에 책자형태의 시공이미지가 부착된 물품[제시규격 : 270 × 310mm] - 용도: 카페트 재질 및 컬러 확인용 - 물품이미지
  • Other printed matter, Commercial catalogues; FHIC Cotton Planner; U.S.A각종 색상을 입힌 직물(15mm×15mm)을 색채 배열에 따라 일목요연하게 정리한 것으로 색상별로 고유번호, 컬러 네임 인덱스 등이 인쇄된 총 2,310 개의 색상을 수록한 인쇄물을 바인더로 고정하여 소매포장한 것 - 용도 : 색대비용(빠른 컬러 확인 및 비교 가능)

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
4911100000광고선전물ㆍ상업용 카다로그 및 이와 유사한 것0%0%0%
  • · 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
0%
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

United States export documents

  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipment

    Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the shipment

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Contract of carriage; the ocean bill of lading is also the document of title.

    Official page
  • Electronic Export Information (EEI) and ITN
    Issued by:
    Exporter or authorised agent, filed in AESDirect within ACE
    When:
    Before lading, on the deadline for the mode of transport

    Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.

    Official page
  • Shipper's Letter of Instruction (SLI)
    Issued by:
    Exporter
    When:
    When a forwarder files on the exporter's behalf

    Authorises the forwarder as agent and carries the data needed for the AES filing.

    Official page
  • Export licence
    Issued by:
    Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
    When:
    Before export, when the ECCN or USML category and destination require it

    Licence exceptions may be available; the licence or exception is cited in the AES filing.

    Official page
  • Certification of origin for a free trade agreement
    Issued by:
    Exporter or producer
    When:
    Provided to the buyer for its import claim

    KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.

    Official page
  • Certificate of Free Sale or FDA export certificate
    Issued by:
    U.S. Food and Drug Administration or a state authority
    When:
    When the importing country's authority asks for it

    Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.

    Official page
  • Power of attorney to the forwarder
    Issued by:
    Exporter
    When:
    Before the forwarder acts

    Needed for the forwarder to file EEI and act before CBP as authorised agent.

    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 United States export-side steps
  1. Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
  2. Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
  3. File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
  4. Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
  5. Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
  6. RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

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 ambiguity0.56KR 결정례 13건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 98건 중 복수 세번 결정 비율 47% · 같은 사건에서 함께 검토된 다른 HS6 65개 rulings.cbp.gov
Regulatory regime0.00원칙적 무요건(품목별 예외 확인) unipass.customs.go.kr
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

  • Other printed matter, Commercial catalogues;SAMPLE BOOK OF PLATES- 하드보드지에 인테리어 자재(멜라민 패널 24종)의 시공사진, QR코드, 소재 설명을 인쇄하고 견본을 부착하여 표지와 함께 책자화한 것 - 규격: 약 39cm x 28.5cm - 용도: 상업용 카탈로그Decided line: 4911100000Date: 2025-11-25
  • Other printed matter, Commercial catalogues; SAMPLE FOLDER- 하드보드지의 세 개의 면에 카페트 견본(면당 6개, 스타일이름, 스타일번호, 컬러이름, 컬러번호가 인쇄되어 있음)과 한 면에 책자형태의 시공이미지가 부착된 물품[제시규격 : 270 × 310mm] - 용도: 카페트 재질 및 컬러 확인용 - 물품이미지Decided line: 4911100000Date: 2021-11-12
  • Other printed matter, Commercial catalogues; FHIC Cotton Planner; U.S.A각종 색상을 입힌 직물(15mm×15mm)을 색채 배열에 따라 일목요연하게 정리한 것으로 색상별로 고유번호, 컬러 네임 인덱스 등이 인쇄된 총 2,310 개의 색상을 수록한 인쇄물을 바인더로 고정하여 소매포장한 것 - 용도 : 색대비용(빠른 컬러 확인 및 비교 가능)Decided line: 4911100000Date: 2016-08-02
  • - 품명 : 하드커버포토북(Hardcover Photobook) - 모델 : ph2015-001- 물품개요 · 다양한 인물·풍경 등의 사진이 인쇄된 여러 장의 용지를 하드커버로 바인딩하여 책자화한 것으로, · 사진인화 및 앨범 제작하는 회사에서 사진앨범 광고용도로 사용Decided line: 4911100000Date: 2016-02-04
  • Other printed matter for trade advertising material; Anatomical chart(desktop chart); TAIWAN플라스틱(PVC)과 펄프로 구성된 백색 시트(약 23cm×74cm)에 의약품명, lipoprotein의 분류 및 구조, Cholesterol의 생성 및 혈관내 이동, Atherosclerosis, Liver Cell 등을 칼라인쇄한 후 압형하여 양각 표현한 것 - 용도 : 제약회사 광고인쇄물Decided line: 4911100000Date: 2015-03-27
  • Other printed matter for trade advertising material; PRINTED DISPLAY우두락(두께 : 5mm) 쉬트 일면에 모델 이미지, 상표명 등을 아트지에 인쇄한 사진을 적층한 후 일정형상으로 재단한 물품(W56cm×H70cm) - 용도 : 광고, 선전 홍보용 간판Decided line: 4911100000Date: 2013-11-19
  • Other printed matter for trade advertising material; PRINTED MATTERS우두락(두께 : 5mm) 쉬트 일면에 모델 이미지, 상표명 등을 아트지에 인쇄한 사진을 적층한 후 일정형상으로 재단한 것으로서 받침 역할을 하는 받침대, 가발의 샘플들을 걸어두기 위한 전시판, 배경판으로 구성된 물품 (W53cm×H65cm) - 용도 : 광고, 선전 홍보용 간판Decided line: 4911100000Date: 2013-11-19
  • Trade advertising material;CHART;THAILNDㅇ 백색의 PVC쉬트(23X30Cm)에 공다공증에 대한 설명 및 예시,뼈의 구조,@§상품명,설명서등을 인쇄후 공다공증에 대한 설명 및 예시, 뼈의 구조,상품@§명 부분을 압형하여 양각 표현한 것Decided line: 4911100000Date: 2005-07-01
  • Commercial catalogue초대장, 청첩장이 앞, 뒷면에 부착되어 있으며, 각물품에 대한 상품번호, 가격, 간단한 설명, 페이지 등이 인쇄된 카다록 내지[87매(크기 약 33X33cm), 카드 155종] 및 카드번호, 가격, 페이지 등이 인쇄된 색인 으로 구성된 물품 용 도 : 카다록용 내지(제본 및 표지는 국내제작)Decided line: 4911100000Date: 2004-03-12
  • Trade advertising material;Acrylic sheet "ESSE Lights"수평선이 보이는 바다와 빌딩숲을 홀로그램 방식으로 제작한 배경사진 위에 담배BOX(약17.3cmX7.8cm), 상품명(ESSE Lights), 선전문구 등이 인쇄된 수지제 Sheet( 약 48.5cmX32cm, 두께 약 0.04mm) 용도 : 담배선전용Decided line: 4911100000Date: 2002-12-27
  • Vinyl sheet사진, 필름 등을 컴퓨터를 이용하여 색상, 색조의 조정, 선명도 등을 개선작업하고 풍경화 또는 여러종류 색상의 배경 화면에 가전제품, 승용차 등의 상품명, 선전문구 등을 삽입한후 고객이 원하는 규격으로 특수 강화된 비닐 쉬트에 페인팅한 광고 선전물Decided line: 4911100000Date: 1996-06-12
  • CatalogueColor별로 고유번호를 정한 Polyester Sewing Thread Yarn Swatch를 4cm식 약30-35가닥을 인쇄된 종이에 붙인후 27×32cm의 바인더에 철한것Decided line: 4911100000Date: 1990-04-18
  • 팜프렛(반제품)630×882 밀리미터 직사각형 종이의 앞면 및 뒷면에 수출자의 상품인 피펫트의 사용방법에 대한 설명을 Color로 설명문 없이 4sets분을 인쇄한 광고 선전물로서 수입 후 여백에 한글로 설명문을 인쇄하여 카다로그로 사용Decided line: 4911100000Date: 1989-12-28
Show rulings from other countries (15)

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 · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine

I am a: Individual / small seller — Changes which blocks are emphasised