WCO 分类路径
2106909080
"Of preparations (other than those based on odoriferous substances) of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5 % vol"
HS 编码 2106909080（第 21 章「杂项食品」；品目 2106「其他未列名食品」；子目 210690「其他」）在韩国税则中对应"Of preparations (other than those based on odoriferous substances) of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5 % vol"。韩国海关对该编码商品征收MFN 税率 30、WTO 约束税率 0。法定计量单位为KG。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 28 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 30 |
WTO 约束税率 WTO bound rate | 0 |
自贸协定优惠税率
28 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| AKFTA (ASEAN-Korea) | 0% |
| KAFTA (Korea-Australia) | 0% |
| CKFTA (Canada-Korea) / CPTPP | 0% |
| Korea-Chile | 0% |
| Korea-Colombia | 0% |
| Korea-EU | 0% |
| Korea-UK | 0% |
| Korea-Indonesia (CEPA) | 0% |
| Korea-Cambodia | 0% |
| Korea-New Zealand | 0% |
| Korea-Peru | 0% |
| Korea-Philippines | 0% |
| Korea-Singapore | 0% |
| Korea-Turkey | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| Korea-Central America (Costa Rica) | 6% |
| Korea-Central America (Honduras) | 6% |
| Korea-Central America (Nicaragua) | 6% |
| Korea-Central America (Panama) | 12% |
| Korea-Central America (El Salvador) | 9% |
| Korea-China | 12% |
| Korea-EFTA | 18% |
| Korea-Israel | 8.5% |
| RCEP (ASEAN) | 20% |
| RCEP (Australia) | 20% |
| RCEP (China) | 20% |
| RCEP (New Zealand) | 20% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
수입식품안전관리 특별법
수입식품등 수입신고확인증
UNIPASS · Law 892020-04-06 → 至今
法规约束
同一 HS 6 位前缀 2106.90 在其他国家的税率对照