2026 Korea Import Duty & VAT Complete Guide

When buying from Amazon, AliExpress, or Shein, the extra cost on arrival in Korea includes customs duty + VAT + individual consumption tax plus your card's overseas payment fee. Knowing the $150 duty-free threshold, FTA rules, and category tariff rates makes your budget estimates far more accurate.

This guide is an estimate based on 2026 official tariff rates and duty-free thresholds. Actual tax amounts depend on HS code classification and customs determination. Use the Korea Customs Service duty estimator for official amounts. Unofficial tool.

1. Duty-Free Threshold — $150 vs $200

For personal imports shipped to Korea, the threshold is based on item price + international shipping converted to USD.

• General duty-free threshold: USD 150 — If the combined item price + shipping is $150 or under, all customs duty and VAT are waived.
• US FTA express exception: USD 200 — If the origin is the United States and shipping is via express carriers (DHL, FedEx, UPS, etc.), the Korea-US FTA allows a $200 duty-free limit. International postal service (EMS) or consolidation warehouses are not eligible — the standard $150 limit applies.
• When the threshold is exceeded, duty and VAT apply to the full taxable price (not just the amount over $150).

2. Tariff Rates by Category (2026)

While exact tariff rates depend on the HS code, the 20 major category representative rates are sufficient for personal import planning. The calculator uses the table below; for precise HS codes, use Korea Customs UniPass.

* Rates are 2026 Korea Customs representative values for major categories; actual HS codes may differ by ±1–5 percentage points. VAT of 10.0% applies uniformly to all taxable items.

3. VAT and Individual Consumption Tax

• VAT 10%: (taxable price + tariff) × 10%. Waived when within duty-free threshold.
• Individual consumption tax: Applies selectively — alcohol (72%), perfume (7%), expensive watches/jewelry (20% on amount over ₩2,000,000), precious metals, tobacco. This calculator covers major categories only.
• Liquor tax / tobacco tax: For alcohol and tobacco, additional excise layers stack on top, making the effective tax rate much higher. The calculator uses a conservative estimate (30% tariff + 72% consumption tax for alcohol); use the official customs estimator for final amounts.

4. Shipping Method Comparison

5. FTA Country Status

• 미국 — FTA with Korea
• EU (독일·프랑스·이탈리아 등) — FTA with Korea
• 일본 — No FTA (standard $150 threshold)
• 중국 — FTA with Korea
• 기타 국가 — No FTA (standard $150 threshold)

Note: Even for FTA countries, the $200 exception only applies if shipped via express carrier. China and EU have FTAs, but most shipments use international postal service or consolidation warehouses, so the $150 threshold typically applies.

6. Restricted & Prohibited Items

• Health supplements / vitamins: Max 6 bottles per person, total volume limits. Items containing prohibited ingredients may be confiscated or returned.
• Alcohol: Max 1 bottle (≤1L) and under USD 400 per person. E-commerce direct imports face stricter rules — check the latest Korea Customs notice.
• Tobacco / e-cigarettes: Direct import for personal use is generally prohibited; declaration required.
• Meat / dairy products: Many are subject to animal and plant quarantine; ham, sausage, cheese are often prohibited.
• Counterfeit goods: Trademark violation — seized and denied entry.

7. Black Friday / 11.11 Shopping Tips

• Double-check the USD equivalent of item price + shipping before confirming an order. Shipping costs often push the total over the threshold.
• Split shipments cleared on the same day may be combined for taxation. Spread shipment dates by a few days to be safe.
• Card overseas payment fee (typically 1%) applies regardless of duty-free status. Some travel cards offer 0% during certain periods.
• FX rate at card clearing (1–3 days after purchase) is used, not the rate at the time of order. Account for potential rate movement.

8. Calculation Formula Summary

Taxable price  = item price (KRW) + international shipping (KRW)
USD equivalent = (item + shipping) ÷ current FX rate
Duty-free?     = USD equivalent ≤ 150 (200 for US FTA express)
Customs duty   = taxable price × category tariff rate  (0 if duty-free)
VAT            = (taxable price + duty) × 10%           (0 if duty-free)
Consumption tax= (taxable price + duty) × category rate (if applicable)
Card fee       = (item + shipping) × 1%                 (optional)
Total           = taxable price + duty + VAT + consumption tax + card fee

9. FX Rate — This Calculator's Limitation

This calculator uses a 2026-04-19 snapshot FX rate as a constant. Use it as an estimate only.

• 1 USD = 1,380 KRW
• 1 EUR = 1,480 KRW
• 100 JPY = 920 KRW
• 1 CNY = 190 KRW

10. Official References

• Korea Customs Service — Duty Estimator — official duty calculation
• Korea Customs UniPass — HS code lookup, clearance status
• Easy Law Korea — alcohol, tobacco, food import regulations

This guide is current as of 2026-04-19 and will be updated when policies change. Unofficial tool.