Alcohol / Spirits → South Korea

1 liter (under USD 400) duty-free

Details

Travelers aged 19+ may bring 1 litre of distilled spirits (with USD 400 max value) duty-free into South Korea, plus 200 cigarettes / 50 cigars / 250g of tobacco. Quantities above attract Korea Customs Service duty (KRW 23,710 per litre of pure alcohol for spirits) plus 10% VAT. The Red Channel at ICN / GMP / PUS / CJU handles declarations. Cosmetics, electronics, and other goods count toward the same USD 800 personal-allowance ceiling.

Quantity limit

1 liter under USD 400 value

Documentation required

• Korea Customs Service declaration form for quantities above duty-free allowance

Legal reference

Korean Customs Act

Practical advice

Standard duty-free allowance applies (typically 1L spirits + 1-2L wine + beer). Declare any quantity above; excise + 10% VAT computed at Korea Customs Service (KCS) Red Channel. Bring purchase receipts.

Customs authority

Korea Customs Service (KCS) · https://www.customs.go.kr