🇰🇷 Import Customs & Duties: South Korea
Quick Facts
Duty-free threshold
$150
Packages under $150, duty free
VAT / Sales Tax
10%
CIF value + duty. No reduced rates, flat 10% VAT on all goods.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-8% | HS 85 |
| Clothing | 13% | HS 61-62 |
| Footwear | 8-13% | HS 64 |
| Food products | 5-50% | HS 01-24 |
| Machinery | 0-8% | HS 84 |
| Cosmetics | 6.5-8% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-8% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $150 USD
Customs Clearance Process
Korea Customs Service (KCS) uses UNI-PASS electronic system. Personal-use imports under $150 are duty-free. Self-use imports must be declared. Express shipments processed via simplified electronic declaration.
What to Actually Expect
Korean customs is modern and efficient with the UNI-PASS system. Express shipments clear quickly, often same day. Personal imports from the US benefit from KORUS FTA duty reductions. Health supplements and cosmetics may require KC certification, causing delays.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import recommendations/approvals needed for certain agricultural products, pharmaceuticals, medical devices, firearms, and hazardous chemicals. KC mark certification required for many consumer electronics and products.
Certificate of Origin
KCCI (Korea Chamber of Commerce and Industry) issues certificates. Preferential certificates under KORUS FTA, RCEP, Korea-EU FTA, CPTPP. Electronic certificates via FTA-PASS system.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to South Korea:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $4 | $20 | $24 |
| $500 | $28 | $53 | $81 |
| $1000 | $68 | $107 | $175 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to South Korea
Frequently Asked Questions
What is the duty-free threshold for South Korea?
The duty-free (de minimis) threshold for imports into South Korea is $150. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to South Korea?
The VAT/tax rate on imports to South Korea is 10%. VAT applies to: CIF value + duty. No reduced rates, flat 10% VAT on all goods.
How long does customs clearance take in South Korea?
Typical customs clearance in South Korea takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into South Korea?
To import into South Korea, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into South Korea?
South Korea prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.