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🇰🇷 South Korea vs 🇺🇸 United States

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

🇰🇷 South Korea🇺🇸 United States
Customs authorityKorea Customs Service (KCS)U.S. Customs and Border Protection (CBP)
VAT / GST10%n/a
De minimis (USD)USD 150USD 800
Cash declaration (USD)USD 10000USD 10000
Duty-free alcohol (L)21
Duty-free cigarettes200200
Duty-free personal goods (USD)USD 800USD 800
Prohibited categoriesNarcotics and controlled substances; Obscene or pornographic material; Counterfeit goods; North Korean goods (import prohibited under sanctions); Products from endangered species without CITES permitsNarcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)
Restricted categoriesFirearms and ammunition (import licence required from National Police Agency); Medicines and pharmaceuticals (MFDS permit required); Food and agricultural products (MFDS or Ministry of Agriculture notification/permit); Plants and animals (quarantine required); Electronics (KC Mark certification required)Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)
Known scamsUnofficial K-ETA sites charging 2-3x the official KRW 10,000 fee. Apply only at k-eta.go.kr.Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.

Detailed pages: South KoreaUnited States

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog