South Korea Import Duty Rates
Korea HS (KHS) — K-PASS Tariff System
South Korea applies customs duty on the CIF value. VAT of 10% is levied on CIF + duty. Korea has FTAs with the US (KORUS), EU, UK, China (CKFTA), ASEAN, and is reviewing CPTPP accession. KORUS provides 0% on most US goods. Korea–EU FTA has eliminated duty on most industrial goods. Korea maintains higher MFN rates for consumer goods and autos, but FTA coverage is very broad.
Duty basis
CIF
VAT
10%
Currency
KRW
Products covered
20
South Korea duty rates by product
MFN rates · CIF basis · click for full breakdownMFN rates are approximate. Verify at official tariff ↗
Importing into South Korea: what you need
The Korea Customs Service (KCS) clears goods through UNI-PASS; rates are in the Customs Act tariff schedule.
Registration. A business registration number and customs registration; individuals buying from abroad need a Personal Customs Clearance Code (PCCC).
Low-value shipments. Personal-use purchases worth US$150 or less (US$200 from the US under KORUS) are exempt from duty and VAT; commercial imports pay from the first won.
Documents customs will ask for
- Import declaration in UNI-PASS
- Commercial invoice and packing list
- Bill of lading or air waybill
- Certificate of origin or origin declaration for FTA rates
- KC certification for electrical and children's products
Charges on top of duty
- VAT 10% on CIF value + duty
- Individual consumption tax on cars, jewellery and other luxury items
- Education and rural development taxes on some goods
Watch out. Korea's FTA network is wide — KORUS, the EU and UK FTAs, RCEP and the Korea–China FTA cut many rates to 0%, but each needs its own origin document.
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