How to Export to South Korea in 2026: Duty, 10% VAT, KC, Food Rules and FTAs

Duty and VAT: how the import cost is calculated

Goods are classified under Korea's 10-digit HSK tariff codes, which the Korea Customs Service tariff database lets you search by HS code or product name. Duty is assessed on a CIF basis, using the transaction value plus freight and insurance to Korea, and rates can be the basic rate, an FTA preferential rate, or adjusted and quota rates set for some goods.

VAT of 10% is charged on the customs value plus duty, and a special consumption tax of 10% to 20% applies to certain luxury items and durable consumer goods. Duties and taxes are paid in Korean won within 15 days after clearance. Example with an illustrative 8% duty: customs value USD 10,000, duty USD 800, VAT 10% of USD 10,800 = USD 1,080, so USD 1,880 in total.

Who imports and how goods are declared

The import declaration is made by the cargo owner or a certified customs broker through UNI-PASS, the Korea Customs Service's electronic clearance system. Depending on the case, it can be filed before departure, before arrival, before the goods enter a bonded area or after they are stored there. The importer submits the invoice, bill of lading, packing list, certificate of origin and documents proving other import requirements, and customs may inspect the goods by sampling, full inspection or analysis.

In practice, the importer of record is a Korean business, and personal imports need a personal customs clearance code. A foreign seller that sells DDP needs a Korean importer or a service that acts as one.

Product rules to check before you ship

• Food: register the overseas manufacturing facility (name, address and products) with MFDS at least 7 days before the import declaration; the importer must hold an import food business registration and file an MFDS import declaration, followed by document review, field test, laboratory test or random sampling.
• Electrical appliances, children's products and many household goods need KC safety certification or conformity before they are sold in Korea.
• Cosmetics are imported by a Korean company registered with MFDS as the responsible seller, with labels in Korean.
• Labels for consumer goods, food and cosmetics must be in Korean; check the specific labelling standard for your product.

Free trade agreements and proof of origin

Korea's agreements in force include those with Chile, Singapore, EFTA, ASEAN, India (CEPA), the EU, Peru, the United States (KORUS), Türkiye, Australia, Canada, China, New Zealand, Vietnam, Colombia, Central America, the United Kingdom, Israel, Cambodia, Indonesia (CEPA) and the Philippines, plus RCEP. Agreements with the UAE, Ecuador, the GCC, Georgia and Malaysia were concluded or signed but not yet in force. To claim a preferential rate, the importer needs the proof of origin the agreement requires, such as a certificate of origin or an origin declaration, and the goods must meet its rules of origin; Korean customs can verify origin after import.

Small parcels to consumers

Personal-use goods shipped to consumers in Korea can be cleared without duty up to USD 150, or USD 200 when shipped from the United States; above that, duty and taxes apply and more documents are needed. The consumer must give a personal customs clearance code (P followed by 12 digits), an alien registration number or a passport number. Undervaluing a parcel can be punished as smuggling or tax evasion.