KR
1. What Is China Import Customs Clearance? — Why a Formal Import Declaration Is Required
China import customs clearance is the process of declaring cargo imported from China to Korean Customs and obtaining clearance. It isn't just about paying tax — it's a combined process that includes item classification (HS code), confirmation of import requirements, and verification of country of origin.
💡 Simplified clearance vs. formal clearance
List clearance (simplified clearance) applies to low-value personal direct-purchase shipments. Commercial cargo, repeat imports, and shipments above a certain value must go through a formal import declaration. Most business cargo imported via forwarding falls under formal clearance.
List clearance (simplified clearance) applies to low-value personal direct-purchase shipments. Commercial cargo, repeat imports, and shipments above a certain value must go through a formal import declaration. Most business cargo imported via forwarding falls under formal clearance.
| Category | List Clearance (Simplified) | Formal Import Declaration |
|---|---|---|
| Applies to | Low-value personal direct-purchase shipments | Commercial cargo, repeat imports |
| Filing method | Courier company files a list declaration | Customs broker (or forwarder) files an import declaration |
| Tariff & VAT | Duty-free below a certain value | Paid according to the HS code's tariff rate |
| Import requirement checks | Simplified | Full check: KC certification, MFDS approval, quarantine, etc. |
| FTA eligibility | Not available | Available with a submitted CO |
2. Required Documents for China Import Customs Clearance
Incomplete documentation triggers stricter customs inspection or clearance holds. Preparing your documents before the cargo ships is the single most important step.
| Document | Description | Note |
|---|---|---|
| B/L (Bill of Lading) / AWB (Air Waybill) | Proof of shipment/carriage, issued by the shipping line or airline | Required |
| Commercial Invoice | States item, unit price, total amount, and trade terms | Required |
| Packing List | Contents, quantity, weight, and volume per box | Required |
| HS Code | Item classification code — determines tariff rate and import requirements | Required |
| Certificate of Origin (CO) | Required to claim FTA tariff benefits. Issued by Chinese customs or the Ministry of Commerce | Required if claiming FTA |
| KC Certificate | Required for electrical appliances, household goods, and other KC-regulated items | Item-specific |
| MFDS approval / import notification | Food, health functional foods, quasi-drugs, etc. | Item-specific |
| Quarantine certificate | Agricultural products, wood products, animal-derived products, etc. | Item-specific |
| Catalog / specification sheet | For machinery or parts that are difficult to identify | As needed |
3. The 6-Step China Import Customs Clearance Process
From arrival at port to cargo release, China import customs clearance is a 6-step process. Your forwarder (customs agent) handles most of it — you mainly provide documents and pay duties.
01
Pre-arrival document prep & HS code confirmation
Before the cargo departs, prepare the B/L, invoice, packing list, and HS code. Items with import requirements (KC, MFDS, quarantine, etc.) must be confirmed in advance.
An incorrect HS code is the single most common cause of failed clearance — confirm it before shipping
If claiming FTA, request the CO (certificate of origin) from the factory early
02
Cargo arrival & bonded warehouse intake
Once the cargo arrives at Incheon Port or Incheon Airport, it's brought into a bonded warehouse (or bonded area). The free storage period starts from this point.
Sea LCL: brought into a domestic CFS warehouse
Sea FCL: moved to a container yard (CY) or designated bonded warehouse
Air: brought into the air cargo terminal's bonded warehouse
03
Import declaration (via customs broker or forwarder)
A customs broker files the import declaration with Korean Customs. The HS code, dutiable value, country of origin, and FTA eligibility are all stated on the declaration.
Customs review begins once the import declaration is filed
If documents check out, it's auto-accepted (paper review) or completed same-day
04
Customs review & inspection (if required)
Customs reviews the declaration and documents. Depending on the risk level, this may involve a document review (paper review) or a physical inspection (X-ray or hands-on).
Most cargo clears within 1–2 days after document review
If flagged for physical inspection, an inspector examines the cargo directly (1–3 additional days)
HS code errors, origin concerns, or restricted items can extend this significantly
05
Tariff & VAT payment
Once customs review is complete, you pay the tariff and VAT. If an FTA CO was submitted, the tariff is reduced accordingly.
Tariff: rate applied per HS code (reduced under Korea-China FTA if applicable)
VAT: import VAT can later be claimed as an input tax credit (for registered businesses)
06
Import declaration acceptance & cargo release
Once tariffs and VAT are paid, the import declaration is accepted. Cargo is released from the bonded warehouse and delivered to its final destination.
No warehouse fee if cargo is released within the free storage period (varies by forwarder)
Storage fees apply once the free period is exceeded
4. What Is an HS Code? — How to Look It Up and Why It Matters
An HS code (Harmonized System Code) is a 10-digit code used to classify import/export cargo under an internationally standardized system. The first 6 digits are globally consistent; the remaining 4 digits are country-specific.
An HS code isn't just a classification label. The tariff rate, FTA eligibility, and import requirements (KC certification, MFDS approval, quarantine, etc.) are all determined by the HS code. Misclassified HS codes causing failed clearance are common in practice. For example, classifying a motorized toy as a "toy" doesn't require KC certification — but classifying the same item as an "electrical appliance" makes clearance impossible without one.
⚠️ Real-world HS code error: A rechargeable LED light imported from China was initially classified as a lighting fixture (HS code 9405), then reclassified as an electrical appliance (HS code 8543) — resulting in a failed clearance for lack of KC certification. Once cargo has already arrived, this means return shipment or disposal costs. Always confirm the HS code before shipping.
How to look up an HS code
- UNI-PASS (unipass.customs.go.kr) — Korea Customs Service's official HS code lookup system
- Korea International Trade Association / TRASS (trass.or.kr) — item-specific HS code lookup
- Ask your forwarder directly — an experienced forwarder can pre-confirm HS codes for similar items
5. How to Apply Korea-China FTA Tariff Benefits — CO Issuance and Requirements
The Korea-China FTA took effect in 2015 and provides significant tariff reductions on cargo imported from China. To reduce your import tariff, you'll need a Certificate of Origin (CO), submitted at the time of import declaration.
| Category | Details |
|---|---|
| CO issuing authority | China Customs (General Administration of Customs) or the Ministry of Commerce / CCPIT (China Council for the Promotion of International Trade) |
| CO type | Form F (dedicated Korea-China FTA certificate of origin) |
| Requirements | Meets origin criteria (wholly obtained or value-added criteria, etc.) |
| Validity | 1 year from date of issue |
| Retrospective issuance | Can be applied for retroactively if not submitted at time of import (within 1 year of import date) |
| Forwarder support | Can be requested through the factory (exporter) with forwarder assistance |
✅ FTA tip: When requesting a CO from a Chinese factory, specify "Form F (Korea-China FTA)." This is different from a general certificate of origin (Form A). Having your forwarder coordinate CO issuance with the factory helps avoid mistakes.
6. Import Tariff & VAT Structure — Understanding the Tax Framework
Import taxes largely consist of tariffs and VAT. Depending on the item, additional duties such as anti-dumping or safeguard duties may also apply.
| Tax Item | Description | Note |
|---|---|---|
| Basic tariff (MFN rate) | WTO most-favored-nation rate, varies by HS code | Reduced or exempt under Korea-China FTA |
| Korea-China FTA agreed rate | Applied when a CO is submitted. Lower than the basic tariff, or exempt | Form F certificate of origin required |
| Import VAT | (Dutiable value + tariff) × 10% | Registered businesses can claim an input tax credit |
| Individual consumption tax | Applies to select items (vehicles, jewelry, fuel, etc.) | Only for applicable HS codes |
| Anti-dumping duty | Additional duty on select Chinese-origin items | Confirm applicability in advance |
💡 Dutiable value basis: Import tariffs are calculated on the CIF value (cargo value + insurance + freight). Even if you traded on FOB terms, customs still assesses duty on a CIF basis.
7. Top 5 Reasons China Import Clearance Gets Stuck
These are the most common causes of clearance delays or failures when importing from China. All of them are preventable with pre-shipment checks.
1
Missing KC certification (electrical appliances, children's products, etc.)
Electrical items (lighting, chargers, electronics), children's products, and household chemical products cannot clear customs without KC certification. Always confirm whether your item requires KC certification before importing.
2
Missing or incorrect country-of-origin labeling
Clearance is held if the product or packaging lacks a clear "Made in China" or Korean-language origin label. Ask the Chinese factory to confirm origin labeling, or ask your forwarder whether they offer pre-shipment verification.
3
HS code misclassification
If an importer arbitrarily applies a lower-tariff HS code, or misclassifies due to confusion with a similar item, customs will reclassify it themselves — triggering additional inspection and back-duties.
4
Invoice amount doesn't match the actual transaction value
Under-invoicing to reduce tariffs can trigger customs suspicion and a physical inspection. This is a common cause of fines and back-duty assessments.
5
Missing MFDS approval (food, health functional foods, cosmetics)
Food, health functional foods, quasi-drugs, and cosmetics from China require an MFDS import notification or approval. Importing without one results in a return shipment or disposal.
8. Tosome Logis Customs Clearance Service — From Pre-Shipment Checks to Delivery
China import customs clearance involves several interlocking steps — HS code confirmation, document prep, and coordination with a customs broker. Tosome Logis handles both import forwarding and customs clearance as one service.
Tosome Logis China Import Customs Clearance Service
🔍Pre-shipment HS code check — confirming the HS code and import requirements (KC, MFDS, quarantine, etc.) before shipping to eliminate clearance-failure risk
📋Full document handling — preparation and submission of invoice, packing list, B/L, CO, and more
📘FTA CO issuance support — requesting Form F (Korea-China FTA) from the factory on your behalf to realize tariff savings
🏷️Origin labeling verification — preventing clearance holds caused by origin-labeling errors on products or packaging
🚢Forwarding + clearance in one — a single point of contact from pickup through import declaration, warehouse release, and inland delivery
📦All-in quote — total cost, including clearance fees, locked in upfront. No surprise charges mid-shipment
9. China Import Customs Clearance — Frequently Asked Questions
China import customs clearance is the process of declaring cargo imported from China to Korean Customs and obtaining clearance. Commercial cargo must go through a formal import declaration — HS code classification, confirmation of import requirements, and payment of tariffs and VAT. Simplified clearance applies only to low-value personal direct-purchase shipments.
The basic required documents are a B/L (or AWB), Commercial Invoice, Packing List, and HS code. A Form F certificate of origin (CO) is additionally required to claim Korea-China FTA tariff benefits. Items with specific import requirements — electrical goods, food, cosmetics — need documents like a KC certificate or MFDS approval.
An HS code (Harmonized System Code) is a 10-digit code used to classify import/export cargo under an internationally standardized system. It determines the tariff rate, FTA eligibility, and import requirements such as KC certification or MFDS approval. An incorrect HS code can lead to failed clearance, additional duty assessment, or a return shipment, so accurate confirmation before shipping is essential.
To receive Korea-China FTA tariff benefits, submit a Form F certificate of origin (CO) issued by the Chinese factory (exporter) to customs at the time of import declaration. The CO is issued by China Customs (General Administration of Customs) or CCPIT, and your forwarder can request it on your behalf if they offer CO issuance support. Even if not submitted at import, a retrospective application is possible within 1 year of the import date.
The most common causes of clearance delay or failure are: (1) unconfirmed import requirements such as KC certification or MFDS approval, (2) missing or incorrect country-of-origin labeling, (3) HS code misclassification, (4) a mismatch between the invoice amount and the actual transaction value, and (5) missing food/health-food approvals. All of these are preventable by asking your forwarder for a pre-shipment check.
Individuals can file an import declaration themselves, but HS code classification and document preparation can be complex. Most importers find it safer to use a forwarder or licensed customs broker. Tosome Logis works directly with licensed customs brokers to handle import clearance.
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