IMPORT DESTINATION

Importing Into 🇰🇷 South Korea

CUSTOMS AUTHORITYKorea Customs Service (KCS)

STANDARD VAT10%

DE MINIMIS (USD)US$150

De Minimis Threshold

THRESHOLD (USD)

US$150

LOCAL CURRENCY

USD $150 equivalent

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

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.

As of: 2019-09-01

VAT / GST on Imports

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Declaration Form (arrival form for travelers)
02	Import Declaration (UNI-PASS system for commercial imports)
03	Commercial Invoice
04	Packing List
05	Airway Bill or Bill of Lading
06	Certificate of Origin (for FTA preference — KORUS, Korea-EU, RCEP, etc.)
07	MFDS notification or permit (for food, drugs, cosmetics)
08	KC certification (for electronics)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠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)
⚠Plants and animals (quarantine required)
⚠Electronics (KC Mark certification required)
⚠Vehicles (Ministry of Environment and Ministry of Transport approval)
⚠Endangered species (CITES permit required)

Prohibited Import Categories

✗Narcotics and controlled substances
✗Obscene or pornographic material
✗Counterfeit goods
✗North Korean goods (import prohibited under sanctions)
✗Products from endangered species without CITES permits
✗Weapons without proper permits

Special Notes

01Korea has a Customs Declaration Assistance System for travelers.
02VAT (Value Added Tax) is 10%.
03Korea-EU FTA, KORUS (US-Korea) FTA, and RCEP provide preferential rates for qualifying goods.
04Electronics must bear KC Mark (Korea Certification) for sale in Korea.
05MFDS (Ministry of Food and Drug Safety) oversees food, drugs, and cosmetics imports.
06Customs clearance is primarily handled through UNI-PASS (Korea Customs Service e-clearance portal).
07Customs 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.
08VAT: standard rate is 10% on imports; some preferentially-treated goods (basic food, books) are zero-rated.
09FTA 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.
10KC 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.
11MFDS 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.
12Cash 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.
13UNI-PASS: KCS's primary e-clearance platform; commercial importers must register before first shipment.