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Import Duties from South Korea to European Union

European Union import duty rates for goods originating in South Korea. EU-Korea FTA provides preferential tariff access.

FTA Status

Active โœ“

Duty basis

CIF

VAT

20%

Tariff system

EU TARIC

EU-Korea FTA

In force since 2011

Active

0% duty on virtually all industrial goods. Automotive tariffs fully eliminated.

South Korea โ†’ European Union Trade Highlights

  • โ†’EU-Korea FTA was the EU's first FTA with an Asian country
  • โ†’Auto tariffs fully eliminated (was 10% โ†’ 0% after 5-year phase-out)
  • โ†’Electronics and chemicals also benefit from tariff elimination
  • โ†’Strong rules of origin โ€” substantial transformation required
  • โ†’South Korea is the EU's 8th-largest trading partner

Key Products: South Korea โ†’ European Union

European Union MFN rates ยท CIF basis ยท click for full breakdown

ProductHS CodeMFN DutyFTA Rate
Passenger Cars87036.5%CETA/JEFTA: 0%Details โ†’
Automotive Parts & Components87083.7%CETA/JEFTA: 0%Details โ†’
Tyres & Pneumatic Tyres40114.5%โ€”Details โ†’
Steel Flat Products7208โ€“72110โ€“4%โ€”Details โ†’
Electronic Components8534 / 85420%โ€”Details โ†’

Importing into European Union: what you need

Customs is run by each member state (Zoll in Germany, Douane in France, Agencja Celna in Poland) under the Union Customs Code; rates come from the Common Customs Tariff and TARIC.

Registration. An EORI number issued by the member state where the importer is established. Non-EU sellers either appoint an indirect customs representative or ship DDP through a carrier that acts as declarant.

Low-value shipments. Goods worth โ‚ฌ150 or less were duty-free until 30 June 2026. Since 1 July 2026 a flat โ‚ฌ3 customs duty applies to each tariff heading in a low-value parcel sold through IOSS (Council Regulation (EU) 2026/382), until normal duties take over in July 2028. VAT is due from the first euro, collected at checkout under IOSS or at import.

Documents customs will ask for

  • Commercial invoice
  • Packing list
  • Bill of lading or air waybill
  • Proof of origin for preferential rates (statement on origin or REX statement)
  • Import licence or certificate where the product is regulated

Charges on top of duty

  • Import VAT at the rate of the member state of import (17โ€“27%)
  • Excise on alcohol, tobacco and energy products
  • Anti-dumping duties on specific product/origin pairs (TARIC additional codes)
  • CBAM certificates for iron, steel, aluminium, cement, fertilisers and hydrogen above the 50-tonne annual threshold

Watch out. VAT, not duty, is usually the bigger number โ€” a 3% duty on a โ‚ฌ10,000 shipment is โ‚ฌ300, while 20% VAT on the duty-paid value is over โ‚ฌ2,100. VAT-registered importers recover it; consumers do not.

How Import Duty Is Calculated

1

CIF value

Product cost + international freight + insurance

2

Import duty (tariff rate)

MFN rate applies, or preferential rate under EU-Korea FTA if rules of origin are met

3

VAT (20%)

Charged on CIF value + duty. Collected at customs clearance.

Use our Import Duty Calculator or Landed Cost Calculator for a full cost breakdown.

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