Tobacco Cigarettes → South Korea

200 cigarettes duty-free for travelers over 19

Details

South Korea allows travelers aged 19 or over to bring 200 cigarettes, 50 cigars, or 250 g of other tobacco duty-free. Quantities above the allowance are subject to customs duty, individual consumption tax, and education tax. Korea's overall tobacco taxation is among the highest in Asia. Travelers must declare excess quantities on arrival; undeclared excess is liable to seizure plus a customs penalty.

Quantity limit

200 cigarettes or 50 cigars or 250g

Documentation required

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

Legal reference

Customs Act, Individual Consumption Tax Act

Practical advice

Declare quantities above the standard 200-cigarette / 50-cigar / 250g personal allowance to Korea Customs Service; bring the purchase receipt to compute excise + VAT. Keep duty-free purchases sealed in the original retailer bag for audit.

Customs authority

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