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GOODS ACROSS BORDERS

DUTY-FREE ALLOWANCES

🇰🇷 South Korea

REGIONASIA PACIFIC
CUSTOMS AUTHORITYKorea Customs Service (KCS)
VAT RATE10%

Duty-Free Allowances

CategoryAllowance
Alcohol2L
Cigarettes200
Personal goods valueUS$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.

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.

Cash Declaration Threshold

US$10,000DECLARATION REQUIRED ABOVE THIS AMOUNT

Local currency equivalent: KRW

Travelers carrying cash, traveler's cheques, or negotiable instruments above this threshold must declare them at customs on arrival.

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.
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog