helptariff

완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › 세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형 , 각종 퍼즐(ko)

Other toys

HS 950300United States → Taiwan

Destination duty
0%
Column 1
Business tax (營業稅)
5%
Clearance difficulty

1Overview

  • Destination duty: 0% (Column 1, 95030011001) — No preferential agreement with United States — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other toys
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to formal declaration.web.customs.gov.tw

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check whether the import regulation column of the commodity classification table shows MW0 or MP1.

As of: 2026-07-29

2Classification

HS6 names

  • ko세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형(작동하는 것인지에 상관없다), 각종 퍼즐
  • enOther toys
  • zh_hant其他玩具
  • zh_hans其他玩具

Taiwan tariff lines

LineDescription
95030011001設計為兒童騎乘之有輪玩具(例如︰三輪腳踏車、踏板車、腳踏汽車);玩偶車Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
95030019003設計為兒童騎乘之有輪玩具(例如︰三輪腳踏車、踏板車、腳踏汽車);玩偶車之零件Parts of wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts of dolls' carriages
95030021009玩偶,不論是否穿著衣服Dolls, whether or not dressed
95030022008玩偶之衣服及其附件、鞋靴及帽類Garments and accessories therefor, footwear and headgear of dolls
95030023007玩偶之假髮Wigs, dolls
95030024006玩偶之眼睛(第7018節下未裝配之玻璃眼睛除外)Eyes, dolls (other than those unmounted of glass, of heading 70.18)
95030029001其他玩偶零件及附件Other parts and accessories of dolls
95030031007電動玩具火車Toy electric trains
95030039009電動玩具火車之零件;軌道、號誌及其他附件Parts of electric trains; tracks, signals and other accessories therefor
95030041005縮減尺寸(比例)之模型組合套件,不論是否活動模型,第95030031及95030039號物品除外Reduced-size (scale) model assembly kits, whether or not working models, excluding those of tariff No. 9503.00.31 and 9503.00.39
95030049007第95030041號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.41
95030051002其他建築物組件及建築玩具Other construction sets and constructional toys
95030059004第95030051號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.51
95030061000動物或非人形玩具,充填者Toys representing animals or non-human creatures, stuffed
95030062009其他動物或非人形玩具,非充填者Other toys representing animals or non-human creatures, not-stuffed
95030069002第95030061及95030062號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.61 and 9503.00.62
95030071008玩具樂器及器具Toy musical instruments and apparatus
95030079000第95030071號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.71
95030081006益智玩具Puzzles
95030089008第95030081號所屬玩具之零件及附件Parts and accessories of toys of tariff No9503.00.81
95030091102玩具槍,成組或成套者Toy guns, put up in sets or outfits
95030091200無線電遙控玩具,成組或成套者Radio remote-controlled toys, put up in sets or outfits
95030091905其他玩具,成組或成套者Other toys, put up in sets or outfits
95030092101無線電遙控玩具及模型,裝有馬達者Radio remote-controlled toys and models, incorporating a motor
95030092904其他玩具及模型,裝有馬達者Other toys and models, incorporating a motor
95030093100玩具槍Toy guns
95030093208其他無線電遙控玩具Other radio remote-controlled toys
95030093306吹氣玩具Inflatable toys
95030093903其他玩具Other toys
95030099006第95030091、95030092及95030093號所屬玩具之零件及附件Parts and accessories of toys of tariff No 9503.00.91, 9503.00.92, 9503.0093
United States export-side line (reference)
  • 9503.00.00Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof
  • 9503.00.00.11Under 3 years of age
  • 9503.00.00.133 to 12 years of age
  • 9503.00.00.71Under 3 years of age
  • 9503.00.00.733 to 12 years of age
  • 9503.00.00.90Other

Top 3 Taiwan rulings

  • 其他動物或非人形玩具,非充填者A Wood Awakening Donkey(FOR AGE 15+ ADULT COLLECTIBLE.NOT A TOY)(11.5" Vinyl Art Toy)
  • 玩具槍貨品名稱:天命2 黑桃A異域手炮 1:1樹脂仿真品 Destiny 2 Ace of Spades exotic handcannon life size finished resin replica 型號:黑桃A(白色) Ace of spades(white) 規格:17*8*2.25 inch、2 Ib
  • 其他玩具VOLVO TRUCKS FH16 25YEAR 1:43/VOLVO 卡車FH16 25 周年紀念款 112508

Not your product? Search again

As of: 2026-07-29

3Duty & tax

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

LineDescriptionColumn 1Column 2Column 3
95030011001設計為兒童騎乘之有輪玩具(例如︰三輪腳踏車、踏板車、腳踏汽車);玩偶車0%0%7.5%
95030019003設計為兒童騎乘之有輪玩具(例如︰三輪腳踏車、踏板車、腳踏汽車);玩偶車之零件0%0%5%
95030021009玩偶,不論是否穿著衣服0%0%7.5%
95030022008玩偶之衣服及其附件、鞋靴及帽類0%0%7.5%
95030023007玩偶之假髮0%0%7.5%
95030024006玩偶之眼睛(第7018節下未裝配之玻璃眼睛除外)0%0%7.5%
95030029001其他玩偶零件及附件0%0%7.5%
95030031007電動玩具火車0%0%12.5%
95030039009電動玩具火車之零件;軌道、號誌及其他附件0%0%7.5%
95030041005縮減尺寸(比例)之模型組合套件,不論是否活動模型,第95030031及95030039號物品除外0%0%12.5%
95030049007第95030041號所屬玩具之零件及附件0%0%7.5%
95030051002其他建築物組件及建築玩具0%0%12.5%
95030059004第95030051號所屬玩具之零件及附件0%0%7.5%
95030061000動物或非人形玩具,充填者0%0%12.5%
95030062009其他動物或非人形玩具,非充填者0%0%7.5%
95030069002第95030061及95030062號所屬玩具之零件及附件0%0%7.5%
95030071008玩具樂器及器具0%0%12.5%
95030079000第95030071號所屬玩具之零件及附件0%0%7.5%
95030081006益智玩具0%0%12.5%
95030089008第95030081號所屬玩具之零件及附件0%0%7.5%
95030091102玩具槍,成組或成套者0%0%12.5%
95030091200無線電遙控玩具,成組或成套者0%0%12.5%
95030091905其他玩具,成組或成套者0%0%12.5%
95030092101無線電遙控玩具及模型,裝有馬達者0%0%12.5%
95030092904其他玩具及模型,裝有馬達者0%0%12.5%
95030093100玩具槍0%0%12.5%
95030093208其他無線電遙控玩具0%0%12.5%
95030093306吹氣玩具0%0%12.5%
95030093903其他玩具0%0%12.5%
95030099006第95030091、95030092及95030093號所屬玩具之零件及附件0%0%7.5%
  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% of the dutiable value, subject to a minimum.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used
0%
Customs value
Duty
Business tax (營業稅)
Estimated total

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-07-29

4Requirements

  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • 602(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit number issued by the National Communications Commission (NCC). However, devices imported for military use shall require an approval document from the Ministry of National Defense prior to their release.(2) Telecommunicati…
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
  • C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.

Agencies involved

  • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
  • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
  • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
  • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
  • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
  • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

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

Taiwan import documents

  • Import declaration (進口報單)
    Issued by:
    Customs broker or importer, transmitted through the Single Window
    When:
    Within 15 days from the day after the conveyance's import date

    Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

    Official page
  • Delivery order (小提單, D/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Exchanged after the goods arrive

    The document against which the goods are collected from the container terminal or warehouse.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

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

    Used for reconciliation during a C3 physical examination.

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

    Reconciled against the manifest and used to obtain the delivery order.

    Official page
  • Certificate of origin
    Issued by:
    Issuing body in the exporting country
    When:
    When claiming a preferential rate or when the import regulation requires it

    Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

    Official page
  • Import permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the import regulation column shows a corresponding code

    Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Importer (taxpayer)
    When:
    Before appointing a customs broker

    Authorises the broker to declare, pay the taxes and collect the goods.

    Official page
  • Inspection and border-check documents
    Issued by:
    BSMI, TFDA
    When:
    With or before the declaration

    Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

    Official page

6Procedure

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
  3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
  4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
  5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. Express categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
  2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
  3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
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

Broker recommended

Score: 0.76

A signal derived from public data, not advice.

Why this reading

  • regime[BSMI] Toys are BSMI legal-inspection commodities: type testing plus registration of product certification or batch-by-batch inspection, with the BSMI inspection mark; CNS 4797 testing applies.bsmi.gov.tw2026-09-07
  • requirement2 destination import requirement(s) found: (1) Imported controlled telecommunications radio-frequency d, Some of the commodities under this item subject to legal impportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesweb.customs.gov.tw2026-09-07

Components

Import requirements0.71(1) Imported controlled telecommunications radio-frequency devices shall be released by customs after obtaining an import approval certificate or a certificate of special permit nu portal.sw.nat.gov.twSome of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw輸入規定 코드 2종 · 하위 CCC(HS8) 16/24건 해당 customs_v0.sqlite:tw_requirements
Classification ambiguity0.81TW 결정례 82건 · 하위 세번 11종으로 분산 web.customs.gov.twUS CROSS 1464건 중 복수 세번 결정 비율 24% · 같은 사건에서 함께 검토된 다른 HS6 194개 rulings.cbp.gov
Regulatory regime0.78商品檢驗法 — 玩具 應施檢驗商品(BSMI) bsmi.gov.tw
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

Show rulings from other countries (30)

Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · 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: Forwarder — Changes which blocks are emphasised