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Guide to Korean Customs Enforcement

  • List Import Declaration general customs clearance
  • Information on Government Tax
  • Tariff rate by item
  • Import prohibited item
List Import Declaration
  1. It is a special system that allows customs clearance only with invoice documents, and the import declaration process is omitted, so government tax is exempted.
  2. It consists of items that are frequently encountered for public convenience that are considered to be harmless nationally,
    and if the total payment is less than US$150 (less than US$200 in the United States), government tax is exempted. 
  1. ※ The customs duty is applied at the base exchange rate on the customs clearance date.
  2. ※ Total payment amount = Products price + Local transportation cost + Local tax
clothing / underwear / cotton product Clothing, underwear, socks, gloves, and other woolen products
(General customs clearance for products containing leather and fur)
shoe / bag / miscellaneous good Special purpose shoes (fireproof shoes, safety shoes, etc.) : general customs clearance
hat A cap made of straw is subject to plant quarantine : general customs clearance
cosmetic / cosmetic tool Skin, lotion, cream, nail polish, etc
(Functional products such as wrinkle improvement, sunscreen with SPF index, etc : general customs clearance)
computer / cellphone / electronic device 1 day customs clearance is one product and less than US$150 (US products are the same)
perfume Products less than 60ml regardless of quantity. (Capacity must be written on the product name)
kitchenware plastics, wood, glass, ceramics, nonmetals, rubber products
office supply / car supply / interior accessorie
furniture / lighting equipment / bedroom supply
book / record / game CD * There is no government tax on books
musical instrument
bicycle / bicycle part
General customs clearance
  1. General customs clearance (general income declaration) is subject to customs tax if it exceeds US$150 of the total payment amount.
  2. If it exceeds US$150, it is not only taxed on the excess, but also taxed on the total taxable price.
  3. If you apply for delivery of both a list customs clearance product and a general customs clearance product, the list customs clearance product is treated as a general customs clearance product.
goods subject to general quarantine Pet food, snacks, nutritional supplements, etc
Parmana hat, seeds, other plants, and grains (up to 5kg)
medicine / health supplement ointment, medication, pregnancy.Ovulation test equipment, deodorant, toothpaste.mouthwash, Women's products, lens cleaning solution, hand sanitizer, gauze.Band-aid, medical equipment, etc
Vitamins, health supplements: Up to 6 bottles
functional cosmetic Functional cosmetics (white, wrinkle improvement, sunscreen, tanning, prevention of hair loss, etc.), placental cosmetics
Cosmetics containing steroids and harmful cosmetics with unknown ingredients
※ There is no separate standard for individual use regarding quantity. Determined at the discretion of the head of customs.
food product biscuits, bakeries, prepared coffee, mixed condiments, sugar snacks, chocolate, prepared fruits
agricultural and livestock quarantine product Coffee (green beans), tea, nuts, animal feed, ham, cheese
perfume Products less than 60ml regardless of quantity. (Capacity must be written on the product name)
sword and gun Importable only after obtaining permission from the local police chief In the case of guns, guns, swords, and chemicals, goods subject to import permission from the Commissioner of the National Police Agency or the Commissioner of the local police agency must obtain permission to clear customs
(Customs clearance is possible without permission if the division of use is clear, such as a kitchen knife)
powdered milk Only up to 5kg
bathroom / living supply Body shower, shampoo, hand wash, detergent, soap, etc., candle, diffuser, air freshener, deodorant, etc
computer / cellphone / electronic device Based on the date of arrival in Korea, only one customs clearance is possible
TV / home appliance Based on the date of arrival in Korea, only one customs clearance is possible
Precautions for applying for customs clearance of the list
  1. List customs clearance is only for goods intended for self-use.
    If the quantity of products exceeds the standard of self-use, customs duty may be incurred.
  2. Customs can request the attachment of data to prove the amount when clearing the list.
    Although the product you actually purchased is under $200 and is considered a duty-free product, if the quantity is large or looks more expensive than the actual price, you can also ask the customer for the card payment details and invoice you paid when purchasing the product.
  3. Even if it is an item subject to customs clearance, it can be classified as a product subject to customs clearance and general customs clearance.
    If there are multiple products purchased, all products are subject to list customs clearance only.
  4. Delivery items mixed with items subject to list customs clearance and general customs clearance items are not subject to list customs clearance.
    In this case, if the total amount paid exceeds $150, government tax based on the taxable price will be levied.
    1. * US: If the total amount paid exceeds $200 in value, government tax based on the taxable price will be imposed
    2. * Non-U.S. countries: If the total amount paid exceeds $150, government tax based on the taxable price will be imposed
  5. The consignee is responsible for any false entry through the customs of the list.
Korea Customs clearance / non-loadable goods or import-restricted items
  1. Customs clearance goods - Goods that are prohibited from being imported or contain ingredients that are prohibited from being imported
  2. Unable to load GOODS - It refers to goods that cannot be loaded by airlines or ships.
  3. Please contact the Korea Customs Service (125 without country code) for products suspected of customs clearance.
Korea Customs Clearance Import Prohibition and Restricted Products
  1. Ingredients containing parts of animals such as chicken, beef, and pork (curry, etc.)
  2. Processed meat: Importable less than 5kg (exporting country is the United States, only pork jerky), discarding it when it exceeds 5kg
  3. Milk products (baby formula, baby food, cheese, etc.) : If it exceeds 5kg, customs clearance is possible only by submitting the heat treatment certification document of the exporting country, and if it cannot be submitted, all of it will be disposed of
  4. Animals / plants (seeds), trees / soil / agricultural products
  5. Products containing aloe (Import and import prohibited under the Washington Treaty on the Regulation of International Trade in Wild Animals and Plants)
  6. An unreported drug / anesthetic / aspirin
  7. Drugs that are not permitted to import or harmful to the head of the Food and Drug Administration (handling restricted toxic substances)
  8. Firearms, weaponry and parts (pistol, rifle gunpowder, explosives, chemical products, sprayers, electronic shock machines, crossbows)
  9. Quasi-weapons (dagger, survival game gun toys, used guns, munitions)
  10. Human body or part of the human body
  11. Checks, cash, securities, gold bars, silver bars, etc
  12. Counterfeit, counterfeit, counterfeit, counterfeit, etc. of money, bonds and other securities
  13. Bio Cell Collagen II (Collagen (gelatin) as an item related to bovine spongiform encephalopathy)
  14. Cosmetics reflecting the word "ACNE (free, anti)" (silicylic acid is salicylic acid or beta hydroxy acid, benzoyl peroxide is benzoyl peroxide)
  15. Flammable/flammable goods: asbestos cloth (fire curtain), paint, lighter, torch, perfume with high alcohol concentration, nail polish, etc
  16. Products that contain gas or have a risk of fire or explosion (Ex, cylinder in carbonated water maker, can spray, etc.)
  17. Oil or liquids among vehicle-related items (Ex, engine oil, etc. - Used products may have oil on them or may smell)
  18. Refrigerator (refrigerator refrigerant)
  19. Intellectual property infringement item (false): Customs clearance is not possible and the product will be discarded if caught.
A guide to customs / taxation in Korea
  1. are taxes imposed/collected on goods purchased overseas,
  2. VAT refers to the tax levied on the import of goods purchased abroad.
THE method of calculating tariffs/vat taxes
관세 / 부가세 계산법
Combined taxation column

It is a tax that is taxed even though it is a duty-free standard amount as more than two cases are cleared on the same day.

If a product delivered from the same country to the same recipient has a different date of entry for two or more import reports on the same date, it is recognized as self-use and is tax-free individually, but if there is an unfair duty-free consultation by analyzing computerized data, etc., it will be collected.

According to the revised combined taxation revision in November 2022 even if two or more products are reported to customs on the same date as the same recipient, they will not be included in the combined taxation if they are different from each other or have different purchasing dates. (Proceed by individual customs clearance)

If it is confirmed as combined taxation, all the amount of goods confirmed as combined taxation is added, and if the added amount exceeds the tax exemption range, government tax will be incurred.

combined tax base
  1. 1. Where two or more goods purchased on the same date from the same overseas supplier have entered the country on the same date :
    1. Listed customs goods with a total product price of US$150 or less (US$200 or less in the United States) : combined tax exemption
    2. General customs goods with a total commodity price of more than US$150 (in the US, more than US$200): Subject to combined taxation
  2. If two or more items entered the country on the same date are purchased from different overseas suppliers on different dates, or from different countries :
    1. Exemption if subject to list customs clearance based on individual commodity prices, and imposition if subject to general customs clearance
What is the taxable price

It refers to the price that is the standard for imposing tariffs on goods purchased abroad
The amount obtained by multiplying the actual purchase price of the goods by the Korea Customs Service's publicized exchange rate, including local transportation costs and local taxes

exchange rate

The exchange rate based on the Korea Customs Service, which measures the price of goods when customs clearance of goods purchased from abroad

taxable freight

The freight rate of cargo brought into Korea from abroad and applied to determine the taxable price

Tax exemption range by country

U.S. : List customs clearance product US$200 / general customs clearance product US$150
other countries : US$150
→ When shipping two or more products together, if at least one of the products is included, proceed to the general customs clearance

Clothing and fashion miscellaneous goods
category tariff rate VAT
coat/outer 13% 10%
Jacket 13% 10%
top & shirt 13% 10%
Knit 13% 10%
pants 13% 10%
skirt 13% 10%
suit 13% 10%
training 13% 10%
underwear 13% 10%
beachwear 13% 10%
shoes 13% 10%
clock 8% 10%
jewelry/accessories 8% 10%
socks/stockings 13% 10%
muffler/scarf 13% 10%
glasses / sunglasses 8% 10%
hat 8% 10%
a belt 13% 10%
handbag 8% 10%
wallet 8% 10%
pouch 8% 10%
gloves 8% 10%
Body and hair care products
category tariff rate VAT
oral hygiene products 6.50% 10%
hair products 6.50% 10%
shaving products 6.50% 10%
bath supplies 6.50% 10%
shampoos 6.50% 10%
band-aid, attachment pads, etc 0% 10%
medicines 8% 10%
emergency care supplies 8% 10%
basic cosmetics 6.50% 10%
color cosmetics 6.50% 10%
cosmetic tools 6.50% 10%
beauty products 6.50% 10%
baby goods
category tariff rate VAT
other related items 8% 10%
a bath tub 8% 10%
bathtub (Plastic) 6.50% 10%
a walker 0% 10%
powdered milk 40% 10%
baby food 40% 10%
lactation-related supplies 8% 10%
safety goods 8% 10%
a stroller 8% 10%
stroller parts 8% 10%
a car seat 0% 10%
maternity/infant clothing 13% 10%
a baby bottle 8% 10%
diaper (paper/cotton) 8% 10%
FOODS
category tariff rate VAT
chocolate / candy 8% 10%
sauce 8% 10%
jam 30% 10%
honey 20% 10%
biscuits, cookies, crackers 5% 10%
powder mix (cocoa) 8% 10%
tea / coffee 40% 10%
health supplements
category tariff rate VAT
diet products 8% 10%
nutritional supplements 8% 10%
hub 8% 10%
vitamins 8% 10%
Electronics
category tariff rate VAT
cell phone 0% 10%
LCD TV 8% 10%
LED TV 8% 10%
TV 8% 10%
notebook/computer/computer parts 0% 10%
a camcorder 8% 10%
polaroid and film camera 8% 10%
a digital camera 0% 10%
a camera lens 8% 10%
humidifier 8% 10%
household appliances 8% 10%
a razor/hair remover 8% 10%
blender 8% 10%
an oven/cooker/roaster 8% 10%
sewing machine 8% 10%
an electric iron/heater 8% 10%
an electric toothbrush 8% 10%
a coffee maker 8% 10%
a toaster 8% 10%
a hairdryer/setter 8% 10%
air purifier 8% 10%
cell phone charger 0% 10%
Other
category tariff rate VAT
The pen 8% 10%
Ink 6.50% 10%
a golf club 8% 10%
hang-glider 8% 10%
water skiing 8% 10%
a coffee machine 8% 10%
RC 8% 10%
a type of glass dish 8% 10%
car parts 8% 10%
light 8% 10%
acoustic equipment/instruments 8% 10%
a Lego/block toy 0% 10%
other toys 10% 10%
tent 13% 10%
fishing rod 8% 10%
animal feed 8% 10%
a gas mask 8% 10%
action figures 8% 10%
bicycles (parts) 8% 10%
paint 7% 10%
gold bar 3% 10%
cigarette 40% 10%
pottery 8% 10%
pottery (frozen goods - over 100 years old) 0% 10%
umbrella 13% 10%
carpet 8% 10%
Items subject to additional taxes other than VAT
category tariff rate special consumption tax education tax special agricultural tax VAT State tax
entertainment (gambling) 8% 20% 30% 10% 10% -
air conditioner related 8% 20% 30% - 10% -
consular style TV, etc 8% 10% 30% - 10% -
deer antlers/royal jelly 20% 7% 30% - 10% -
perfume 8% 7% 30% 10% 10% -
with jewelry/precious metals 8% 20% 30% - 10% -
about high-end cameras 8% 20% 30% - 10% -
regarding the fur of the pomegranate 16% 20% 30% 10% 10% -
high-gold rugs, etc 10% 20% 30% - 10% -
high-quality furniture, etc 8% 20% 30% 1% 10% -
alcohol (whiskey) 20% - 30% 10% 10% 72%
alcohol (wine) 15% - 10% - 10% 30%
KOREA a list of prohibited imports

There are some items that the Korea Customs Service prohibits from importing.
Products marked below cannot be purchased or delivered by an agent.

If the product is caught during domestic customs clearance by sending the product information falsely, it may affect not only the recipient but also the logistics company and overseas shipping center, so it is necessary to check the product information accurately.

Therefore, it is recommended to purchase after checking whether the product you want to purchase is a prohibited product.

Korea Customs Service Telephone Enquiry 125
Food and Drug Administration inquiries 1577-1255
Item name
  1. gunpowder
  2. high pressure gas (spray canister/camping gas/lighter supplement gas/fire extinguisher)
  3. combustible/phosphorous/oxidizing substances
  4. a part of the human body
  5. diamond gemstone
  6. processed meat (beef, dairy)
  7. counterfeit, etc. of money, bonds, lotteries, and other securities
  1. poisonous substances (pesticides/pesticides)
  2. corrosive substances
  3. radioactive material
  4. products containing alpha lipoic acid
  5. hardwood material
  6. drugs/anesthesives (illegal drugs)
  7. products containing mercury

※ In addition to the above products, items prohibited from import may not be customs clearance in accordance with the standards for non-import (customization) of the Korea Customs Service and the Food and Drug Administration, If customs clearance is not possible, product disposal and division fees will be incurred.

Guidelines for Intellectual Property Infringement Items (Fake)

Intellectual property infringement goods cannot be customs clearance and products will be discarded when customs are detected.
Please check the example below and pay attention to IPR infringement items when purchasing shopping malls.

  1. There are many cases where fake toys such as "LEGO" or "Gundam" Pramodels are removed and sent, but they are caught as fake.
  2. Sports brand fakes - fakes and similarities of famous overseas sports brands (Adidas, Nike, Under Armour, New balance, etc.)
  3. uxury brand fakes - fakes and similarities that mimic luxury brands
  4. Character knockoffs - counterfeits and similarities that mimic or steal characters from famous companies such as Disney, Sanrio, and Pokémon
Guidelines on Non-Clearance of Customs Enforcement in relation to the Washington Treaty

The Washington Treaty is an interstate agreement to curb the disorderly collection and capture of endangered wild animals and plants

Washington Treaty Violation Ingredients

The exact list has not been announced, and we will update it frequently when a problem occurs or when checking the customs document.

  1. Cosmetics - Aloe, Vanilla, Korean Ginseng, Squalene, Cactus, Coral, Yongseolan, Musk, Sandlewood, Palenopsis, etc
  2. Food - Rubaz, Phyphium africanum, Bacopa, Katuava, Fueraria Mirifaka, Gamema Sylvester, Royal Jelly, Ornithin, Agmatine, Diindolimethane, Bukurif, Agatosma, Wheat straw, etc
  3. Wood - Mahogany, Rosewood, Maple, Green Team, African Black Team, etc
  4. Leather - crocodile skin, python skin, goat skin, sheep skin, etc
  5. Other ingredients that cannot be made according to detailed types and scientific names - suede, wool, sheepskin, goatskin, scorpion, rabbit fur, kangaroo leather, ginseng extract, vegetable
  6. various plant seeds (seeds, etc.)
※ Processing procedures for impossible customs clearance of goods in violation of the Washington Treaty

Goods using animals and plants listed in the Washington Treaty are not subject to export customs clearance in the exporting country.
Therefore, if you want to proceed with a product containing an ingredient that may violate the Washington Treaty you must check the exact academic name (the name used academically) of the ingredient in advance, and present the scientific name at the request of customs and customs procedures will proceed only if the scientific name is not prohibited by the Washington Treaty. (Non-exportable items must be returned or discarded.)