Good to know about Amazon US
- 200 USD limit: Applies only to general goods under list clearance from the US. Food, cosmetics and supplements are 150 USD.
- Direct shipping: Many items ship straight to Korea; enter the shipping Amazon shows.
- Sales tax: Forwarders in states without sales tax, such as Oregon or Delaware, add no sales tax.
How it is calculated
- Cost per item = (item price + local shipping) × exchange rate + agent fee + international shipping + extras + duty and VAT, divided by quantity
- Buying agent: duty-free if the item value (with local shipping) is 200 USD or less; above that, duty and 10% VAT on (items + international shipping)
- Stock import: duty and 10% import VAT regardless of value. General taxpayers recover the import VAT, so it is left out of cost
- Net profit = price in Korea − marketplace fee − cost per item − domestic courier − VAT
The 200 USD limit is the current rule. The government is reviewing the small-import exemption, so check Korea Customs notices. VAT for buying-agent businesses depends on how you file; check with a tax accountant.
Frequently asked questions
How much duty applies to Amazon US orders?
General goods up to 200 USD are duty-free. Above that, duty and 10% VAT apply to the whole amount including shipping.
Which dollar rate should I use?
Your card’s dollar rate. The preset is an example.