South Korea Import Duty Rate for Footwear & Shoes
HS 6402–6405 · Footwear with various outer soles and uppers
South Korea MFN Import Duty Rate
13%
Korea–EU/KORUS: 0%
MFN 13%. 0% under KORUS and Korea–EU FTA.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (13%)
Applied to CIF value. EU, UK, and most countries use CIF.
VAT (10%)
Applied to CIF value + duty. Collected at customs.
Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.
Worked example: footwear & shoes worth US$10,000
A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. South Korea charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to KRW at the official exchange rate on the day of import.
| Charge | At 13% |
|---|---|
| Import duty | $1,417 |
| VAT (10%) | $1,232 |
| Total paid at the border | $2,649 |
VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.
Classifying footwear & shoes correctly
Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.
- The upper's material is judged by the largest external surface area, not weight
- Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
- Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)
Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.
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.
Frequently asked questions
What is the import duty rate for Footwear & Shoes in South Korea?
The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in South Korea is 13% on the CIF value. MFN 13%. 0% under KORUS and Korea–EU FTA.
Is VAT charged on Footwear & Shoes imports to South Korea?
Yes. South Korea charges VAT at 10% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Footwear & Shoes in South Korea?
Yes. Korea–EU/KORUS: 0%. KORUS (US), Korea–EU FTA, Korea–UK FTA, RCEP, Korea–ASEAN FTA, Korea–China FTA (CKFTA) are the key agreements — verify origin requirements with your customs broker.
How is import duty calculated for Footwear & Shoes entering South Korea?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 13% is applied to this value. VAT (10%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
Korea HS (KHS) — K-PASS Tariff System official database ↗Quick facts