使用进口面料还符合条件吗？
韩国针对最不发达国家货物的规则（其《最不发达国家特惠关税待遇规定》第5条）采用价值标准，而非税目改变标准。在尼泊尔用进口材料制造的服装，只有当这些材料的成本不超过服装FOB价格的60%时才符合条件。进口材料按运抵尼泊尔时的价格计算，包括运费和保险费。韩国生产的材料不计入，因此使用韩国面料或辅料可使款式更容易符合条件。对于面料占成本大部分的低价基础款，进口面料的占比可能超过60%，因此我们会在您下单前逐款计算其占比。 Korea law.go.kr (来源: Regulations on Providing Preferential Tariff Treatment to Least Developed Countries (최빈개발도상국에 대한 특혜관세 공여 규정), Presidential Decree No. 35947, in force 2 January 2026: Art. 2 (three years after graduation), Art. 5 (rules of origin: non-originating materials ≤ 60% of FOB price, Korean materials excluded; certificate of origin), 在新标签页中打开) KLRI (来源: Regulations on Providing Preferential Tariff Treatment to Least Developed Countries — English translation (2021 version; Article 5 rules of origin unchanged since), 在新标签页中打开)
您将收到并在进口时使用的文件
- 采用韩国法令所附格式的原产地证书，由尼泊尔政府或其指定机构签发，进口商凭此申请0%税率。完税价格不超过KRW 150,000时，韩国不要求提供证书。我们会确认签发机构，并为每批货物办理证书。 Korea law.go.kr (来源: Regulations on Providing Preferential Tariff Treatment to Least Developed Countries (최빈개발도상국에 대한 특혜관세 공여 규정), Presidential Decree No. 35947, in force 2 January 2026: Art. 2 (three years after graduation), Art. 5 (rules of origin: non-originating materials ≤ 60% of FOB price, Korean materials excluded; certificate of origin), 在新标签页中打开) Korea law.go.kr (来源: Enforcement Decree of the Customs Act (관세법 시행령), Art. 236: certificate of origin; not required for goods with a customs value of KRW 150,000 or less, postal items and some other cases, 在新标签页中打开) +1
- 货物必须直接运输至韩国。仅在出于地理或运输原因时，方可经印度或转运港过境，且须处于当地海关监管之下，除卸货和重新装货外不得进行任何作业。我们使用全程提单或航空运单发货，以确保这一点清晰无误。 Korea law.go.kr (来源: Enforcement Rule of the Customs Act (관세법 시행규칙), Art. 76: direct transport — transit through another country only for geographic or transport reasons, under customs control, with no work beyond unloading and reloading, 在新标签页中打开)
- 无论原产地为何，均按完税价格加关税征收10%的进口增值税；完税价格包括运抵韩国港口的运费和保险费。 Korea law.go.kr (来源: Value-Added Tax Act (부가가치세법), Art. 29(2) and 30: import VAT of 10% on customs value plus duty (and any excise taxes), 在新标签页中打开) Korea law.go.kr (来源: Customs Act (관세법, Act No. 21858, in force 11 Aug 2026): Art. 50 and its tariff schedule (basic rate 13% on 6105.10, 6109.10 and 6110.20); Art. 30 (customs value includes freight and insurance to the Korean port); Art. 76(3) (LDC preferences continue for a set period after graduation), 在新标签页中打开)