South Korea대한민국
Duty-free allowances (arriving travelers)
| Category | Allowance |
|---|---|
| Alcohol | 2L |
| Cigarettes | 200 |
| Personal goods value | US$800 |
| Duty-free allowance per adult: alcohol up to 2 bottles (total max 2L, value up to USD $400), 200 cigarettes or 50 cigars or 250g tobacco (must be 19+), perfume up to 60ml, and general goods with total value not exceeding USD $800 (KRW equivalent). Alcohol and tobacco count separately from the USD $800 goods allowance. | |
De minimis import threshold
US$150
USD $150 equivalent
2019-09-01
Korea's de minimis threshold for customs duty and VAT exemption is USD $150 per shipment. Goods valued at $150 or below from the US under KORUS FTA previously had a $200 threshold; this was unified. Commercial samples under KRW 250,000 may also be exempt. Goods from special economic zones may have different rules.
Cash declaration
US$10000
KRW
Restricted categories
- RESTRICTEDFirearms and ammunition (import licence required from National Police Agency)
- RESTRICTEDMedicines and pharmaceuticals (MFDS permit required)
- RESTRICTEDFood and agricultural products (MFDS or Ministry of Agriculture notification/permit)
- RESTRICTEDPlants and animals (quarantine required)
- RESTRICTEDElectronics (KC Mark certification required)
- RESTRICTEDVehicles (Ministry of Environment and Ministry of Transport approval)
- RESTRICTEDEndangered species (CITES permit required)
Prohibited categories
- PROHIBITEDNarcotics and controlled substances
- PROHIBITEDObscene or pornographic material
- PROHIBITEDCounterfeit goods
- PROHIBITEDNorth Korean goods (import prohibited under sanctions)
- PROHIBITEDProducts from endangered species without CITES permits
- PROHIBITEDWeapons without proper permits
Special notes
- Korea has a Customs Declaration Assistance System for travelers.
- VAT (Value Added Tax) is 10%.
- Korea-EU FTA, KORUS (US-Korea) FTA, and RCEP provide preferential rates for qualifying goods.
- Electronics must bear KC Mark (Korea Certification) for sale in Korea.
- MFDS (Ministry of Food and Drug Safety) oversees food, drugs, and cosmetics imports.
- Customs clearance is primarily handled through UNI-PASS (Korea Customs Service e-clearance portal).
- Customs Declaration Assistance System: KCS provides a multi-language traveler help service at ICN/GMP/PUS/CJU before joining the Red Channel; a smartphone-app option is also available.
- VAT: standard rate is 10% on imports; some preferentially-treated goods (basic food, books) are zero-rated.
- FTA preference: KORUS (US-Korea), Korea-EU FTA, Korea-China FTA, Korea-UK FTA, RCEP, and the new CPTPP application all provide preferential duty for qualifying originating goods; certificate of origin required for each.
- KC Mark: electronics must bear the KC (Korea Certification) mark to be commercially sold in Korea; personal-import single-unit travelers do not need the KC mark.
- MFDS oversight: the Ministry of Food and Drug Safety regulates food, drugs, cosmetics, and medical devices imports; the K-Drug portal handles personal-import permits for controlled medications.
- Cash declaration: KRW or foreign currency above USD 10,000-equivalent must be declared to KCS on arrival or departure; undeclared amounts subject to seizure plus fine.
- UNI-PASS: KCS's primary e-clearance platform; commercial importers must register before first shipment.
Import documentation
- —Customs Declaration Form (arrival form for travelers)
- —Import Declaration (UNI-PASS system for commercial imports)
- —Commercial Invoice
- —Packing List
- —Airway Bill or Bill of Lading
- —Certificate of Origin (for FTA preference — KORUS, Korea-EU, RCEP, etc.)
- —MFDS notification or permit (for food, drugs, cosmetics)
- —KC certification (for electronics)
Posting restrictions
Korea Post and the Korea Customs Service (KCS) jointly clear international inbound mail at the Incheon International Mail Centre. Personal-import parcels under USD 150 (FOB value) clear duty-free under the de minimis rule; above USD 150, 8% customs duty plus 10% VAT applies, computed on CIF + duty. Goods on the national prohibition list (counterfeit branded goods, narcotics, weapons, dual-use items, North Korean origin) are seized without compensation. Tobacco, alcohol, and cosmetics have separate quantity-based duty rules. KCS's UNI-PASS e-clearance portal handles all declarations; consignees must respond within 30 days to clearance notices to avoid the parcel being declared abandoned.
Top documented rules
10 of 38- PROHIBITEDCBD OilCBD classified as narcotic
- PROHIBITEDPocket KnifePocket Knife import prohibited
- PROHIBITEDCounterfeit GoodsCounterfeit Goods import prohibited
- PROHIBITEDIvory & CITES-Listed ItemsIvory & CITES-Listed Items import prohibited
- RESTRICTEDTobacco Cigarettes200 cigarettes duty-free for travelers over 19
- RESTRICTEDAlcohol / Spirits1 liter (under USD 400) duty-free
- RESTRICTEDConsumer DroneRegistration required for drones over 250g
- RESTRICTEDCash / CurrencyUSD 10,000 equivalent must be declared
- RESTRICTEDCodeine (Medication)Codeine (Medication) may require documentation or declaration
- RESTRICTEDAdderall (Medication)Adderall (Medication) may require documentation or declaration
Related trade routes & FTAs
Active Free Trade Agreements
RCEP
Regional Comprehensive Economic Partnership · in force 2022-01-01
KORUS
United States–Korea Free Trade Agreement · in force 2012-03-15
AKFTA
ASEAN-Korea Free Trade Area · in force 2007-06-01
China-Korea FTA
China-Korea Free Trade Agreement · in force 2015-12-20
VKFTA
Vietnam-Korea Free Trade Agreement · in force 2015-12-20
Airports
- ICNIncheon International Airport
Mobile Passenger Customs Declaration (m-PCDS) supported. Automated immigration gates for eligible nationalities after one-time registration.
- GMPGimpo International Airport
Leaving South Korea
Korea Customs Service administers strategic-goods control alongside the Ministry of Trade, Industry and Energy. Cash USD 10,000+ equivalent declared on departure.
- exports-to-sanctioned-jurisdictions
- strategic-goods-motie
- cultural-heritage
- wildlife-cites
Pre-arrival apps
K-ETA (Korea Electronic Travel Authorization)
Visa-exempt nationals before travel (where required)
Official siteMobile Customs Declaration (m-PCDS)
Travelers wanting to pre-declare goods above allowance
Official site
Regulatory timeline
- K-ETA mandatory for visa-waiver travelers; lapsed for 22 nationalities April 2024. k-eta.go.kr
- USD 600 personal-import duty-free threshold maintained; consolidated parcels above this attract 8% duty + 10% VAT. customs.go.kr
Known scams
- Unofficial K-ETA sites charging 2-3x the official KRW 10,000 fee. Apply only at k-eta.go.kr. k-eta.go.kr
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Top item rules for South Korea
Source: rules indexed for South Korea. See full rule list under the relevant traveling, posting, and importing hubs.
Frequently asked questions
How much alcohol can I bring into South Korea duty-free?
Travellers arriving in South Korea may bring 2 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free allowance per adult: alcohol up to 2 bottles (total max 2L, value up to USD $400), 200 cigarettes or 50 cigars or 250g tobacco (must be 19+), perfume up to 60ml, and general goods with total value not exceeding USD $800 (KRW equivalent). Alcohol and tobacco count separately from the USD $800 goods allowance.
How many cigarettes can I bring into South Korea?
200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.
Do I need to declare cash entering South Korea?
Yes. Cash and equivalent bearer instruments above USD 10000 (KRW) must be declared on arrival.
What is South Korea's de minimis import threshold?
USD $150 equivalent (~USD 150). Korea's de minimis threshold for customs duty and VAT exemption is USD $150 per shipment. Goods valued at $150 or below from the US under KORUS FTA previously had a $200 threshold; this was unified. Commercial samples under KRW 250,000 may also be exempt. Goods from special economic zones may have different rules.
Is VAT or GST charged on imports into South Korea?
Yes — the standard rate is 10%. It generally applies to commercial imports and to e-commerce parcels above the de minimis threshold.
Can I bring prescription medication into South Korea?
Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Korea Customs Service (KCS) for your specific medicine.
Can I send gifts by post to South Korea?
Gifts are accepted by post but are still subject to South Korea's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.
What documents do I need to import commercially into South Korea?
A customs declaration filed with Korea Customs Service (KCS), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.
What happens at South Korea's red and green channels?
The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.
What items are prohibited in South Korea?
Narcotics and controlled substances; Obscene or pornographic material; Counterfeit goods. See the full prohibited list on this page.
What items are restricted into South Korea?
Firearms 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). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.
How do I declare goods on arrival in South Korea?
Use the red channel at the airport. Most ports of entry into South Korea accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.
Can I bring food into South Korea?
Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Korea Customs Service (KCS)'s agricultural / biosecurity authority before bringing food.
Can I bring vape devices or e-cigarettes into South Korea?
Vape rules are changing fast worldwide; South Korea may have specific restrictions, age limits, or outright bans. Verify on the current Korea Customs Service (KCS) guidance before travel — bans have grown markedly since 2023.
Can I bring medicines containing controlled substances into South Korea?
Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact South Korea's health authority before travel.
Are duty-free purchases on arrival counted in my allowance?
Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.
What happens if a parcel arrives over South Korea's de minimis?
Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.
Can I refuse to pay duties and return a parcel?
Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter South Korea.
How long does customs clearance take in South Korea?
Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.
Who do I contact if my parcel is held by South Korea customs?
Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Korea Customs Service (KCS) via the contact route on their official site.
What are common customs scams to watch for in South Korea?
Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.
Verify against Korea Customs Service (KCS) before acting on any answer. Customs rules change frequently.
More for South Korea
Top inbound origins
Countries whose travelers most often arrive at South Korea.