Duty-free limits at a glance
| Type | Duty-free limit | Notes |
|---|---|---|
| From the US, list clearance | 200 USD or less | General personal-use goods |
| From the US, general clearance | 150 USD or less | Food, cosmetics, supplements, etc. |
| Other countries | 150 USD or less | China, Japan, Europe, etc. |
How it is calculated
- Duty-free check: goods price + local tax and shipping, converted to USD and compared with the limit. International shipping is excluded.
- Customs value: once over the limit, goods price + local costs + international shipping, all converted to KRW. Not just the excess: the full amount is what counts.
- Duty = customs value × duty rate
- VAT = (customs value + duty) × 10%
FAQ
If I split my purchase, is each order duty-free?
Items bought from the same overseas seller on the same day are combined. Different sellers or dates are not combined, but consolidated forwarder shipments or repeated small purchases may be taxed together.
Is it duty-free if I buy to resell?
List clearance and the exemption are for personal use. Repeated resale can be treated as commercial, and duty and VAT may be charged. Cost business imports as formal import declarations.
Which exchange rate is used?
The weekly customs exchange rate published by the Korea Customs Service. It may differ from your card rate, so use the value shown on UNI-PASS.
Do I get the tax back if I return the item?
If you send it back to the seller within 6 months of the import clearance date, you can apply for a duty refund. Goods over 2,000,000 KRW require an export declaration.
Related: Importing for resale is different: 1688 sourcing guide