Importing into South Korea means filing an import declaration with the Korea Customs Service (KCS) through its UNI-PASS electronic system, either as the owner of the goods or through a licensed customs broker. Duty is charged on a transaction value that includes freight and insurance to the Korean port, and 10% VAT then applies to that value plus duty and any excise. Delays tend to come from product rules such as the KC mark, food registration and quarantine, which must be met before clearance. This guide reflects Korean statutes in force in November 2026. For the general process, see our customs clearance guide.
Who files the import declaration in Korea?
Article 242 of the Customs Act requires the declaration to be made in the name of the owner of the goods or a licensed customs broker. UNI-PASS also works as a single window to the agencies that approve regulated goods.
The duty debtor is normally the owner of the goods at the time of declaration (Article 19), so a foreign seller quoting delivered duty paid should settle who will be the declared importer before agreeing terms: see our importer of record guide.
KCS lists the supporting documents as the invoice, packing list, bill of lading, certificate of origin and any inspection or quarantine certificate. Where a broker has checked them, customs can waive submission unless it asks (Article 245). See our import documentation checklist.
When must you declare? Timing and the 30-day rule
| Timing | Rule | Watch for |
|---|---|---|
| Before arrival | Article 244 and Decree Article 249: after the ship or aircraft leaves the loading port, from 5 days before arrival by sea, 1 day by air | Barred for goods facing a rate rise or new import requirement. Inspected goods still go to a bonded area |
| On arrival, before a bonded area | Article 243: once the vessel has arrived. If accepted, goods can leave the port directly | Documents and approvals must be ready early |
| After entering a bonded area | The usual route: 99% of imports in March 2021, per the WTO. Declare within 30 days of entry (Article 241(3)) | Late surcharge on designated goods |
| Early release | Article 252: release before acceptance, with security and approval. Article 253: immediate release for designated parties or goods | Immediate release: declare within 10 days or pay 20% on top of the duty |
A common misreading is that every late declaration costs 2%. The 30-day deadline covers goods in a designated storage area or bonded warehouse, but the surcharge applies only to goods the KCS Commissioner designates (Decree Article 248). Asia Business Daily reported in September 2025 that this means quota-tariff items and goods in fast-distribution bonded areas, so ask your broker what the current notice covers.
Where it applies, Decree Article 247 sets it at 0.5% of customs value if you file within 20 days after the deadline, 1% within 50 days, 1.5% within 80 days and 2% after that, capped at KRW 5 million. Law firm Shin and Kim reports a 2026 proposal to cut the deadline to 20 days and lift the cap to KRW 10 million for closely managed quota items from 1 January 2027, so check the final text. Once a declaration is accepted, goods in bonded areas named by KCS must generally leave within 15 days (Article 157-2).
How is Korean duty calculated?
Korea classifies goods under the HSK, a 10-digit tariff built on the 6-digit HS code. The last four digits are Korean, so another country's code will not carry over: see how to find the right HS code. Article 86 lets you ask KCS for an advance classification review before declaring. The WTO's 2021 review put the simple average MFN tariff at 13.9%: 60.4% on agricultural goods and 6.3% on industrial goods.
Customs value (Article 30) is the price paid or payable plus, where the buyer bears them, commissions other than buying commissions, packing, assists, royalties and resale proceeds due to the seller, and freight and insurance to the Korean port. Inland costs after arrival can be left out when clearly separated. In effect this is a CIF basis, so an FOB invoice does not set your duty base, and a royalty paid outside the invoice can still be dutiable.
For illustration, a customs value of KRW 10,000,000 at an example 8% duty with no excise gives duty of KRW 800,000 and VAT of KRW 1,080,000 (10% of 10,800,000).
Importers self-assess. Payment is due within 15 days of acceptance of the duty payment declaration, and KCS audits after clearance, generally within five years. A shortfall attracts a 10% penalty plus a time-based charge (Article 42). Keep import records for five years.
VAT, consumption tax and liquor tax
VAT is 10% (VAT Act Article 30). The import base is customs value plus duty and any consumption, liquor, education, rural special and transport-energy-environment tax (Article 29(2)), so excise raises the VAT as well. A VAT-registered business can generally credit import VAT used in its business (Article 38).
- Individual (special) consumption tax: 20% on the price above a set threshold for jewellery, high-end watches, bags, furs and furniture; a statutory 5% on most passenger cars; volume rates on fuels. Check for temporary rates.
- Liquor tax: 72% for distilled spirits, 30% for wine and most fermented liquors, and a per-kilolitre rate for beer (Liquor Tax Act Article 8). Education tax can apply on top.
Which FTA origin proof does Korea accept?
The US Commercial Service counted 21 implemented Korean FTAs in its 29 June 2026 guide, including KORUS (Korea-US), Korea-EU, Korea-UK, China, ASEAN and RCEP. Claim before the declaration is accepted or within one year after (FTA Customs Act Articles 8 and 9), and keep origin records five years. The Enforcement Rule in force from 1 May 2026 sets the forms:
- KORUS: written by the exporter, producer or importer, with no issuing body. Valid four years from signature.
- Korea-EU and Korea-UK: an origin declaration by an approved exporter, or by any exporter for consignments up to EUR 6,000, on an invoice or other commercial document. A EUR.1 certificate is not the format.
- RCEP: a certificate from an issuing body, a declaration by an approved exporter or, for goods from Australia, Japan or New Zealand, a declaration by the exporter or producer.
- China, ASEAN, India, Vietnam and Indonesia: a certificate from an issuing body.
Most certificates last one year. See our guide to FTA certificates of origin.
KC mark, food, cosmetics and quarantine
Article 226 requires regulated goods to prove approvals to customs at clearance. The WTO counted 6,152 10-digit items under such checks in 2020, so check your HSK line before shipping.
- Electrical and consumer products: the Korean Agency for Technology and Standards (KATS) runs the KC mark under the Electrical Appliances and Consumer Products Safety Control Act. Products fall into safety certification, safety confirmation or supplier's declaration of conformity, and the duty sits with the importer or foreign manufacturer.
- Radio and EMC: covered equipment needs conformity assessment under Article 58-2 of the Radio Waves Act, run by the National Radio Research Agency (RRA) under the Ministry of Science and ICT. A CE or FCC file does not transfer automatically.
- Food: the Ministry of Food and Drug Safety (MFDS) handles foreign facility registration and a separate food import declaration under the Special Act on Imported Food Safety Management (Articles 5 and 20).
- Cosmetics, drugs and medical devices: cosmetics need a Korean responsible seller registered with MFDS (Cosmetics Act Article 3). Drugs and devices need MFDS product registration and a licensed importer.
- Animals and plants: quarantine sits with the Animal and Plant Quarantine Agency (APQA) under the agriculture ministry.
Origin marking must be in place at clearance, and customs must refuse goods that are unmarked or falsely marked, though minor faults can be corrected first (Article 230). The US Commercial Service says other Korean labels can be applied locally in a bonded area. Food and cosmetics have their own label rules.
AEO, bonded warehouses and free trade zones
Korea's AEO programme covers importers, exporters, brokers, forwarders and carriers, with fewer inspections and simpler clearance (see our AEO guide). Foreign goods can stay in a bonded warehouse for a KCS-set period of up to a year, extendable by up to another year (Article 177). Free trade zones, which the WTO listed in 2021 at ports including Busan, Gwangyang and Incheon, are a separate regime.
Parcels, the PCCC and online orders
The Personal Customs Clearance Code (PCCC) is a code KCS issues to individuals in place of a resident registration number. KCS says foreigners importing e-commerce goods must also use one, not a passport or foreign registration number, which contradicts some seller help pages.
Since 1 January 2026 the code lasts one year (older codes expire on the holder's 2027 birthday), and since 2 February 2026 the delivery postcode must match as well as the name and phone number. Korean press reported that KCS opened an e-commerce clearance platform on 26 October 2026, with seller registration, a one-time code against identity theft and more checks on goods outside it.
For express cargo, KCS allows list clearance for personal goods and commercial samples up to USD 150 (USD 200 for goods from the US), a simplified declaration up to USD 2,000, and a general declaration above that. Food, health supplements, alcohol and quarantine goods are excluded from list clearance. Over the limit, duty and VAT apply to the whole value. Post has its own thresholds.
Common failure points
- Finding out about KC, MFDS or quarantine requirements after the goods have sailed.
- Missing origin marking, or a foreign code used in place of the HSK line.
- The wrong FTA format, an expired certificate or a missed one-year claim window.
- Royalties, assists or freight left out of customs value.
- A PCCC that is expired or does not match the name, phone and postcode.
- Bonded storage running past the 30-day or 15-day deadlines.
What to do next
- Confirm the 10-digit HSK code and its duty and approval requirements with a Korean broker.
- Decide who is the declared importer and who pays duty and VAT.
- Line up KC, MFDS or quarantine approvals and the correct FTA proof before shipment.
- Choose your declaration timing and watch the storage deadlines.
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This guide is general information, not legal, tax, financial or customs advice. Rates and procedures change, so confirm current requirements with the Korea Customs Service, the relevant agency or a licensed Korean customs broker or tax adviser.
