The limits at a glance
| Case | Duty-free limit (goods price) | Notes |
|---|---|---|
| Personal-use imports in general | 150 USD or less | China, Japan, Europe and other non-US origins |
| From the US by express courier, list clearance | 200 USD or less | Special rule under the Korea–US FTA |
| From the US by post (EMS etc.) | 150 USD or less | No 200 USD rule unless sent by express courier |
| Goods excluded from list clearance (general clearance) | 150 USD or less | Medicines, health supplements, food etc., even from the US |
What counts toward the limit
- Included: the item price, local sales tax (such as US sales tax), and local shipping (store to forwarding warehouse)
- Excluded: international freight from abroad to Korea (the forwarder’s fee)
- Exchange rate: Korea Customs uses its own published customs exchange rate, which changes weekly. An order close to the limit can go over on the rate alone.
Over the limit? The whole amount is taxed
Import VAT = (customs value + duty) × 10%
Customs value = goods price + international freight + insurance
This is the part most people get wrong. Over 150 USD, tax is charged on the whole amount, not just the excess, and on a customs value that now includes international freight. Duty rates depend on the item’s HS code. The standard rate for clothing is 13%, and it can be lower if FTA origin rules are met.
Worked example: a 180 USD jacket
Say the same 180 USD jacket is bought from the US and from China, both by express courier. Assume 20 USD international freight and a customs rate of 1 USD = 1,400 KRW.
| Item | From the US, express | From China, express |
|---|---|---|
| Duty-free limit | 200 USD | 150 USD |
| Limit test (goods price 180 USD) | Under the limit → duty-free | Over the limit → taxed |
| Customs value (180 + 20 USD) | - | 280,000 KRW |
| Duty 13% | - | 36,400 KRW |
| VAT 10% ((280,000 + 36,400) × 10%) | - | 31,640 KRW |
| Tax payable | 0 KRW | 68,040 KRW |
At the same price, the tax differs by almost 70,000 KRW depending on where and how the parcel ships. Build this into your prices.
Work it out with the duty & VAT calculator →
Combined taxation: does splitting orders help?
- Items bought from the same overseas seller on the same day are added together even if ordered separately.
- Since November 2022, items from different sellers or bought on different days are not combined, even if they arrive in Korea the same day.
- Splitting an order on purpose to stay under the limit can be treated as split importing and combined anyway.
List clearance and general clearance
List clearance is a simplified process that clears parcels from the courier’s manifest, and most personal-use express parcels go through it. Medicines, health supplements, food, some cosmetics and goods subject to quarantine are excluded and go through a regular import declaration (general clearance). For these, the limit is 150 USD even from the US.
The PCCC and refunds on returns
- PCCC (Personal Customs Clearance Code): 13 characters, the letter P plus 12 digits, issued through Korea Customs’ UNI-PASS. Codes newly issued from 2026 are valid for one year, so confirm older customer details again.
- Refund on returns: if taxed goods are sent back abroad within 6 months of clearance, the duty can be refunded. Returns over 2 million KRW need an export declaration.
Selling from abroad? Our guide to shipping to Korean customers also covers KC certification.
FAQ
Does shipping count toward the limit?
Local shipping does; international freight does not. Over the limit, though, the whole amount including international freight is taxed.
If I go 1 USD over 150, is everything taxed?
Yes. Duty and VAT apply to the full customs value, not to the extra 1 USD. Near the limit, check the customs exchange rate too.
Is every US store 200 USD?
Only goods shipped from the US by express courier under list clearance. If a US store ships from a warehouse in another country, sends by post, or the item needs general clearance, the limit is 150 USD.
Is stock for resale duty-free under 150 USD?
No. The limit only applies to personal use. Goods for resale need a formal import declaration with duty and VAT.
Calculate duty & VAT → Volumetric weight for shipping →
As of 2026-10-10 · Sources: Korea Customs Service, Korea Customs UNI-PASS, Easylaw (Korean government legal information), Toss Bank, overseas purchase customs guide. Check item duty rates and current rules with Korea Customs or a licensed customs broker.