Korea (Republic of) Import Duties & Taxes Explained

Yes, import duties and taxes apply when your shipment arrives in Korea (Republic of). Most consumer goods from the USA have a USD $200 threshold, while restricted items like food and cosmetics have a USD $150 threshold. You'll pay 10% Import VAT and an average of 8% Customs Duty on shipments exceeding these thresholds, plus a carrier clearance fee of approximately KRW 10,000 to KRW 15,000 (USD $7–$12).

Customs duty in South Korea averages 8%, though rates vary by product type. For shipments from the USA, duty applies to most consumer goods when your package exceeds the USD $200 threshold.

Most consumer goods from the USA have a USD $200 threshold, while restricted items like food or cosmetics fall under a lower USD $150 threshold. If your shipment contains even one restricted item, the entire package is subject to the lower $150 limit.

You will pay a 10% Import VAT on the total value of your goods plus shipping and any applicable duties. This tax is calculated on the CIF value (Cost, Insurance, Freight) plus any duties charged.

Yes, you must provide your 13-digit Personal Customs Clearance Code (PCCC) starting with 'P' for all personal shipments. Since January 2025, passport numbers are no longer accepted as a substitute for this code.

Yes, carriers like DHL or FedEx typically charge a disbursement fee ranging from KRW 10,000 to KRW 15,000 if they advance duties and taxes on your behalf. Storage fees may also apply if your package is held due to missing PCCC information.

Customs calculates the taxable value based on the CIF method, which includes the cost of goods, insurance, and freight charges. This total is used as the base for calculating both customs duties and the 10% Import VAT.

Korea Customs will combine the values of all packages arriving on the same day for the same recipient to determine if you exceed the duty threshold. This consolidation can unexpectedly push your total over the $200 or $150 limit, triggering taxes on the entire amount.

Yes, high-value items exceeding 2,000,000 KRW (approximately $1,500) may be subject to an additional Special Excise Tax of 20%. This tax is applied on top of standard duties and VAT for luxury goods.

The Korea Customs Service (KCS) is responsible for assessing and collecting all import charges. Your carrier will typically collect these fees from you upon delivery or before releasing the package.