WCO 分类路径
- 章18可可及可可制品
- 品目1806巧克力及其他含可可的食品AI 译
- 子目180690其他AI 译
- 国家码1806903010Prepared foods obtained by the swelling or roasting of cereals or cereal product
1806903010
"Prepared foods obtained by the swelling or roasting of cereals or cereal product"
HS 编码 1806903010（第 18 章「可可及可可制品」；品目 1806「巧克力及其他含可可的食品」；子目 180690「其他」）在韩国税则中对应"Prepared foods obtained by the swelling or roasting of cereals or cereal product"。韩国海关对该编码商品征收MFN 税率 5.4、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 31 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 | 5.4 |
WTO 约束税率 WTO bound rate | 0 |
自贸协定优惠税率
31 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-Central America (Costa Rica) | 0% |
| Korea-Central America (Honduras) | 0% |
| Korea-Central America (Nicaragua) | 0% |
| Korea-Central America (El Salvador) | 0% |
| Korea-Chile | 0% |
| Korea-China | 0% |
| Korea-Colombia | 0% |
| Korea-EU | 0% |
| Korea-UK | 0% |
| Korea-Indonesia (CEPA) | 0% |
| Korea-Israel | 0% |
| Korea-India (CEPA) | 0% |
| Korea-Cambodia | 0% |
| Korea-New Zealand | 0% |
| Korea-Peru | 0% |
| Korea-Philippines | 0% |
| RCEP (ASEAN) | 0% |
| RCEP (Australia) | 0% |
| RCEP (China) | 0% |
| RCEP (Japan) | 0% |
| RCEP (New Zealand) | 0% |
| Korea-Singapore | 0% |
| Korea-Turkey | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| RCEP | 0% |
| Korea-Central America (Panama) | 0.7% |
| Korea-EFTA | 2.7% |
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 1806.90 在其他国家的税率对照