The duty-free limits
Goods for a buyer’s personal use are duty- and VAT-free up to a set value. The limit depends on where the parcel ships from and how it is cleared.
| Shipment | Duty-free up to |
|---|---|
| Shipped from the US by express courier, list clearance items | 200 USD |
| Shipped from the US by international post | 150 USD |
| Shipped from any other country (China, Japan, Europe, etc.) | 150 USD |
| Items that must go through general clearance (any country) | 150 USD |
- The 200 USD rule depends on the country the parcel ships from (the US), not where the item was made.
- For the duty-free test, the value is the goods price including local tax and local shipping, but not international freight.
- Once the limit is exceeded, duty and VAT are charged on the whole value plus international freight and insurance, not just the excess.
- Items bought from the same seller on the same day and split into several parcels, or shipped together under one waybill, can be added together.
Korea’s government said in 2024 it was reviewing the duty-free system, and no change to the 150 USD limit had been confirmed in the sources we checked. Check the Korea Customs Service before you build prices on these limits.
List clearance vs general clearance
List clearance is the fast lane: the courier submits a manifest and no formal import declaration is filed, typically clearing within a day. General clearance needs a formal import declaration and can take longer or require documents.
Items commonly excluded from list clearance (so they go through general clearance at the 150 USD limit, even from the US):
- Medicines, medical devices and herbal medicines
- Health supplements and foods in general
- Functional cosmetics and cosmetics with certain ingredients
- Wildlife products and goods subject to plant or animal quarantine
- Goods suspected of infringing intellectual property
Quantity limits also apply for personal use in some categories, such as supplements. One excluded item in a mixed box can send the whole parcel to general clearance.
The PCCC: the code your buyer must give you
Korean consumers clear parcels with a Personal Customs Clearance Code (PCCC) issued by Korea Customs: the letter P followed by 12 digits. The Customs Act requires a PCCC or other personal identifier for personal parcels; FedEx Korea also accepts a foreign resident’s registration number or a passport number. The name on the parcel must match the name registered with the code.
- Collect it at checkout and put it on the shipping documents. On Coupang the customer supplies it with the order; on other channels or your own site, make sure you ask for it.
- Wrong codes cause delays. Coupang notes that delays for overseas sellers often come from an incorrect PCCC, and only the customer can correct it.
- New: one-year validity. Under a Korea Customs notice amended on June 18, 2025, codes issued from 2026 are valid for one year from issue, and codes issued before 2026 expire on the holder’s birthday in 2027. Holders renew within 30 days before or after expiry; an unrenewed code is cancelled. Expect more “expired code” delays and remind buyers to check theirs.
Duty and import VAT
Duty = customs value × duty rate (set by the item’s HS code)
Import VAT = (customs value + duty) × 10%
Duty rates vary by product. Many general goods are 8%, clothing and shoes 13%, and items like phones and laptops 0% (VAT still applies). Goods made in a country with a free trade agreement with Korea may qualify for a lower rate with proof of origin. For some personal courier and postal parcels, Korea applies a simplified combined rate instead; our calculator uses the standard method above, which is the safer estimate.
Decide who pays these taxes, you or the buyer, and say it clearly on the listing. A surprise tax bill at the door is a common reason for refused parcels and bad reviews.
Worked example: landed cost for the buyer
A Japanese seller ships a bag to a buyer in Korea. Sample exchange rate 1 USD = 1,400 KRW, duty rate 8%.
| Item | Order A | Order B |
|---|---|---|
| Goods price (incl. local shipping) | 140 USD | 170 USD |
| International shipping | 25 USD | 25 USD |
| Duty-free test (goods only vs 150 USD) | 140 USD: under the limit | 170 USD: over the limit |
| Customs value | - | 195 × 1,400 = 273,000 KRW |
| Duty | 0 KRW | 273,000 × 8% = 21,840 KRW |
| Import VAT | 0 KRW | (273,000 + 21,840) × 10% = 29,484 KRW |
| Total tax | 0 KRW | 51,324 KRW |
A 30 USD price difference adds about 51,000 KRW of tax for the buyer. If your products sit near the limit, pricing just under 150 USD (or 200 USD for US express shipments) can matter more than a discount.
Calculate duty & VAT → Compare landed cost by marketplace → 10% VAT calculator →
KC certification: which products need it
KC is Korea’s product safety mark. Marketplaces check it at listing: on Coupang you enter the certificate number and it is verified against the government database. Coupang says that if you sell products for infants or any electronics, there is a high likelihood you need KC.
| Product group | Rule and authority | What to know |
|---|---|---|
| Electrical appliances and many household goods | Korean Agency for Technology and Standards (KATS) | Three levels by risk: safety certification (testing plus factory audit), safety confirmation (testing and registration), and supplier’s confirmation. Korea uses 220 V, 60 Hz. |
| Children’s products (under 13) | KATS, children’s product safety rules | Most, including toys, need at least safety confirmation; car seats need full safety certification. |
| Radio and wireless devices (Wi-Fi, Bluetooth, etc.) | National Radio Research Agency (RRA) | Radio and EMC conformity; wireless products need separate test reports. |
| Household chemicals and biocides | Ministry of Environment | Cleaners, detergents, deodorants and similar items need safety confirmation; some biocides need approval before sale. |
KC safety certificates are tied to the manufacturer and factory, so ask your supplier whether a certificate already exists before you pay for testing. Labs such as KTL, KTR and KTC handle testing. Coupang also publishes a KC-exempt guide for global sellers; exemptions are narrow and category-specific.
In 2024 the government dropped a plan to ban personal overseas purchases of 80 product types without KC. Instead, products found to be harmful (for example, containing carcinogens) can be blocked at customs at a ministry’s request. That covers buyers’ own purchases; marketplaces still require KC information on listings where the law requires it.
Restricted and prohibited items
Before you list, check both Korean import rules and the marketplace’s own list. Coupang’s list for global sellers includes alcohol (except Korean traditional liquor), cigarettes, medicines, medical devices and quasi-drugs, unrated videos and software, prescription eyewear, some self-defense items such as sprays and stun guns, counterfeit goods and some ingredients. Foods, supplements and cosmetics are allowed in many cases but face ingredient rules and general clearance.
A note on your own taxes
Import VAT on physical goods is collected when they enter Korea. Korea’s simplified VAT registration for foreign businesses covers electronic services such as apps, software and online advertising, not physical parcels. Your situation can change if you hold stock or set up a business in Korea, so ask a tax adviser or the National Tax Service if you are unsure.
Frequently asked questions
What is Korea’s duty-free limit for parcels to consumers?
150 USD in general, and 200 USD for goods shipped from the US by express courier under list clearance. International shipping is left out of the test but included in the tax once the limit is passed.
What happens if the buyer’s PCCC is wrong or expired?
The parcel is held at customs until the buyer fixes it, and on Coupang a late order can be refunded automatically. Only the buyer can correct the code, so ask them to check it on Korea Customs’ UNI-PASS site.
Does the 150 USD limit help me ship stock to Korea for resale?
No. The limit is for personal use. Stock for resale is a commercial import with duty and VAT; see our import cost guide.
Do products shipped from abroad need KC certification?
For marketplace listings, often yes, especially for electrical goods, children’s products, wireless devices and household chemicals. Check the category in the seller center and the KC guides linked below.
Sources
- FedEx Korea: Informal clearance and PCCC submission
- Jim Scanner: Korean customs guide, 150/200 USD limits and combined taxation (in Korean, updated 2026-07-02)
- Tax Times: PCCC annual renewal (in Korean, 2025-06-18)
- Daeryun Law: PCCC renewal from 2026 (in Korean)
- Government review of the duty-free limit (in Korean, 2024-05-16)
- Kyunghyang Shinmun: KC ban on 80 items withdrawn (in Korean, 2024-05-20)
- In Compliance: Certifications for the Korean market
- Coupang Seller University: Understanding Korea Certification (KC)
- Coupang: KC-exempt items for global sellers
- Coupang Seller University: Restricted products
- Coupang Seller University: Auto-refund policy (PCCC delays)
- Forvis Mazars: VAT in Korea for foreign companies (2026-08-31)
Official pages to check before you ship (our tools could not open them on the check date, so the figures above come from the sources listed):
- Korea Customs Service (English)
- Korea Customs UNI-PASS (PCCC issue and renewal, tariff lookup)
- Easy Law (Ministry of Government Legislation): overseas purchase clearance (in Korean)
- Safety Korea (KATS product safety information, in Korean)
- National Radio Research Agency (RRA)
- National Tax Service
Checked on 2026-10-09. Customs limits, PCCC rules and KC requirements change; confirm with Korea Customs, KATS or a customs broker before relying on these figures for pricing.