South Korea Import Duty Rate for Furniture
HS 9403 · Other furniture and parts thereof
South Korea MFN Import Duty Rate
8%
Korea–EU/KORUS: 0%
HS 9403. MFN 8%.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (8%)
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: furniture 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 8% |
|---|---|
| Import duty | $872 |
| VAT (10%) | $1,177 |
| Total paid at the border | $2,049 |
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 furniture correctly
Heading 9403 covers other furniture (desks, wardrobes, tables, cabinets) classified by material; seats and sofas are in 9401 and mattresses in 9404.
- Seats always go to 9401, even when sold as part of a dining set
- Furniture parts are classified with the furniture (9403.9x)
- Wooden furniture from China faces anti-dumping duties in some markets
Compliance. Wood furniture may need ISPM 15 marking on packaging, due diligence under the EU Deforestation Regulation (EUDR) once it applies and formaldehyde certification under TSCA Title VI in the US.
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 Furniture in South Korea?
The MFN (Most Favoured Nation) import duty rate for Furniture (HS 9403) in South Korea is 8% on the CIF value. HS 9403. MFN 8%.
Is VAT charged on Furniture 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 Furniture 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 Furniture 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 8% 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