South Korea Import Duty Rate for Motorcycles & Scooters
HS 8711 · Motorcycles (including mopeds)
South Korea MFN Import Duty Rate
8%
KORUS: 0%
HS 8711. 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: motorcycles & scooters 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 motorcycles & scooters correctly
Heading 8711 covers motorcycles, mopeds and cycles with an auxiliary motor, split by engine capacity, plus electric motorcycles (8711.60).
- E-bikes with pedal assistance go to 8711.60, e-scooters (stand-up) to 8711.60 or 8711.90 depending on the market
- Quad bikes and ATVs are often 8703, not 8711
- Sidecars are 8711.90
Compliance. Motorcycles need type approval (EU L-category, US FMVSS and EPA) and are often subject to excise or registration tax based on engine capacity.
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 Motorcycles & Scooters in South Korea?
The MFN (Most Favoured Nation) import duty rate for Motorcycles & Scooters (HS 8711) in South Korea is 8% on the CIF value. HS 8711. MFN 8%.
Is VAT charged on Motorcycles & Scooters 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 Motorcycles & Scooters in South Korea?
Yes. 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 Motorcycles & Scooters 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 ↗Motorcycles & Scooters duty rates in other markets
Quick facts