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What program ?

Created by current customs broker.

It has been rigorously validified.

We made it easy for residents in Korea to learn about customs clearance when you carry your purchased goods or money after you travel abroad.

This information is provided free of charge and we would appreciate it if anyone can use it conveniently.

The main contents are as follows.
Information on customs clearance for overseas travel at the time of entry and departure
Tax exemption and taxation of goods purchased at travel countries or duty free shops
The amount of each kind, calculation formula information when taxation of goods purchased from travel countries or duty free shops
Whether or not the hand-held article is subject to self-declaration, benefits in reporting self-declaration, penalties in case of unreported discovery
Whether the travel country is an FTA partner with Korea and how to apply for FTA tariff reduction
9 items such as duty-free range, customs clearance, prohibited or restricted items of travel country
Limitations and measures of money and other means of payment held at the time of immigration
Other additional information will be constantly updated

Provider

IT-Silkroad Co., Ltd.

14th floor, Acetechno Tower 8, 11, Digital-ro 33-gil, Guro-gu, Seoul, Republic of Korea (Guro-dong 191-7)

T. 02-834-3020
E. help@itsilkroad.com
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S.Korea Customs Info.

Visiting country Customs Info.

You will be informed of tax exemptions, taxes, and other customs clearance information about personal belongings for overseas travelers.
Please enter the goods you purchased by one person and click the View Results button.
  • You will be informed of tax exemptions, taxes, and other customs clearance information about personal belongings for overseas travelers.
  • Please enter the goods you purchased by one person and click the View Results button.

Usage

Purchased Item

Alcohol (liquor)

※ Liquor and cigarettes carried by persons under age 19 are taxed unconditionally regardless of quantity under the customs law.

Please select the liquor you purchased below and input only the total purchase price for each type.

Whiskey, rum, gin, liqueur, tequila, vodka

Kaoliang liquor, baigan liquor, soju, grain spirits

Cheongju (sake, refined rice wine, etc.) Other grain spirits

Cognac, brandy other fruit spirits

Wine, champagne, fruit wine, other fruit, fermented wine

Beer

Herbal liquor

Raw rice wine

Tobacco

The following are the tax-exemption limits for each category.


Tax exemption applies only to one of the following categories.


For cigarettes exceeding this range, please select more than a certain amount. Tobacco type

Common filter cigarettes

Iqos, lil, glo, etc. steamed tobacco

Water cigarettes, chewing tobacco, smell tobacco and all other types

※ Liquor and cigarettes carried by persons under age 19 are taxed unconditionally regardless of quantity under the customs law.

Please select the appropriate item and enter the quantity and price. Tobacco type

1. Smoked Tobacco

※ Please enter only pure cigarette except machine.

※ Please input total price (not unit price) for quantity and type.

Cigarettes (common tobacco, filter cigarettes)

Quantity Sum

Electronic cigarette

Cigarette-shaped steamed tobacco(Iqos, lil, glo, etc.)

Quantity Sum

Liquid type electronic cigarette

Quantity ml Sum

Other electronic cigarettes

Quantity g Sum

Pipe tobacco

Quantity g Sum

Cigar

Quantity g Sum

Fine cut(rolling tobacco)

Quantity g Sum

Water cigarette

Quantity g Sum

2. Tobacco chewing or keeping in mouth

Quantity g Sum

3. Smelling tobacco

Quantity g Sum

Perfume

All other goods

This is where we treat only other items excluding alcohol, tobacco, and perfume.

Bringing currency

Money / Check / Other Means of Payment

How much money do you have when you leave Korea or enter Korea?

Regardless of the type of currency, please select in USD.

Currency Converter

Country of visit :

Would the clearance at my destination be safe?

  • Here are upon the clearance information for travelers from 174 countries.
  • ※ This information is collected by Korea Customs Service (as of 2018).

Please search by country or click ▼ to select.

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     About Affiliation/Advertisement/API     





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and we will gladly welcome any kind of inquiry from you.

 

So, please don't hesitate to contact us!

 


The range of the affiliation with you might be unlimited,

however, we would like to proceed the followings:

 

▪ Exchange banner links between the web-sites


▪ Apply our service to some particular sites as optional ones(i.e. i-Frame)


▪ Activate the link to our service at the said particular sites


▪ Provide API


▪ Advertisement applications


▪ Other worthy suggestions might be mutually useful

 

 

※ We will directly and sincerely take procedures if you send us your invaluable e-mail to the following e-mail address:

 

E-mail : help@itsilkroad.com

 

Thank you for reading 


No input

★ Some are missing!

In case of multiple columns to input for particular articles(i.e., purchase price, quantity and etc.), please input every data to see the result.
Year age calculator

Please enter the 4-digit year of birth

Year Calculation

Your year age is 00 .

Alcohol and cigarettes are not of Korean age or age in full, but year age.

There is no tax exemption for alcoholic beverages and cigarettes owned by people aged19 years old, no matter how small they are taxed.

You must report to the customs office regardless of the quantity of alcohol and tobacco that the person under 19 years old possesses.

Currency Converter

CalculationReset

※ This program is based on the assumption that travelers' personal items or postal parcels are for personal use (for self-consumption) or for souvenirs.

※ For the traveler's belongings or postal parcels,  it shall be particularly proceeded unlike the general import & export only if it's for the personal use(including self-use and gift).


▶ What are personal or commercial items?

Outline
A personal item refers to any item that is not intended for commercial use (self-used item) or a small quantity item that is intended to be used as a souvenir to nearby relatives for travel memorials.
Commercial goods means goods that are sold outside or not for sale, but for yourself or others' business.
An important difference
The following three benefits are granted to personal items according to the relevant laws and regulations.
  • ① Less than a certain amount and/or quantity is totally exempted. (tax exemption)
  • (2) No complicated requirements are specified for each item.(no requirement)
  • This is simply customs clearance (no procedure)
On the other hand, commercial items do not receive any of the above three special treatments, and strict requirements, procedures, and taxes are levied on the basis of regular imports.
Classification standard - Swearing black is white does not work.
Whether it is for personal use or for commercial purposes, it is not externally visible, and only the carrier can know how to use it.
Therefore, if you always claim all personal items for personal use at first, you will get the above three benefits, but not always.
There is no absolute criterion, but it is helpful to refer to the following as a rough guide.
 The first judgment, whether personal or commercial, is made at the discretion of the relevant customs officer under the Act. Therefore, if it is not a customs officer judged that it is not for personal use, it is not.
 Customs officers can not judge freely, and judge them roughly on the basis of common sense. (Judgment based on the purpose of travel, travel period, travel destination, occupation, age, nature, quantity, price, use, reason for bringing in, etc.)

※ Actual case

1) Commercial cases
  • - A case in which 200 polo shirts are claimed as self-use or gift
  • - If you carry 12 pairs of Nike shoes
  • - If you carry 20 bottles of health supplements for 1 bottle for 3 months
  • - If you carry five smartphones or tablet PCs
  • -If you carry 1KG of dried sea cucumber etc.
2) Cases accepted for personal use
  • -If you bring 50 sample cosmetics in small bottles
  • -If you carry seven assembly toys
  • -If you carry a variety of personal items (hairpins, straps, beauty products, clothing, etc.)
  • -If you carry three purses
  • -If you carry 10 scarves, etc.
Tip
The discretion of the customs officer in any country or the port of entry is very wide. Keeping the following points in mind will help you to carry on for your own personal use.
  •  Explain why you need a particular item for yourself.
  •  Explain that price of the product is low.
  •  Tell the customs officer that the items could not enter the bag and drove them together in the bag of other party.
  •  Explain that it will soon be consumed as an enthusiast of the item.
  •  Claim to have a large consumption because it is a large family.
  •  Claim to have many places to offer gifts nearby.
  •  Complain that I did not know it was my first trip.


Tobacco type

1. Cigarettes
Tobacco and similar forms of tobacco made by smoking with a cigarette paper using a cigarette maker after finishing with a certain width by adding flavors and the like to the leaf tobacco and being used for smoking
2. Electronic cigarette
A solution containing nicotine or a tobacco and tobacco solids that is inhaled into the body through a respiratory apparatus using an electronic device so as to have the same effect as smoking.

3. Pipe tobacco
  Cigarettes processing the special leaf tobacco with special treatment such as heavy scent, squeezing, heat treatment, etc., and cutting each width relatively wide to be used by pipe.
4. Cigar
Rolling cigarettes wrapped in the middle leaf which makes the form and shape of the front leaf which becomes the subject of the smoking taste, and rolled only with outer leaf to make the appearance beautiful.
Fine cut
Cigarettes made of low-grade tobacco lightly or thinly sliced by adding scent of a somewhat high-grade leaf tobacco, or made to allow smokers to roll with cigarette paper directly.
6. Water cigarettes
A cigarette made by using a device to filter cigarette smoke by water and inhale it
7. Chewing tobacco
Processed cigarettes to give the same effect as smoking by chewing in mouth
8. Tobacco keeping in mouth
Tobacco powder, nicotine-containing candy and similar cigarettes, specially processed to give the same effect as smoking while being put into mouth, sucked or keep in mouth
9. Smelling tobacco
Powdered tobacco made by putting a specially processed tobacco powder around the nose to make it smell like a smoking

Your travel destination is a country with a free trade agreement (FTA) with Korea.

Thus, despite the above calculated tax amount, there is a possibility that at least the tariff may be reduced or exempted under the FTA agreement under the following conditions .

Please contact the customs officer when you arrive with the following information. (It is not necessary if you stay still, so you need to actively ask for it)

The range of exemptions depends on the FTA, but most are close to 0%.

a. If the purchase is US $ 1,000 or less(Southeast Asia is US $ 200 or less)

If you meet the following requirements, can be exempted relatively easily. (Individual consumption tax, VAT, and education tax other than customs duty are not exempted)

  • ① The country of origin of the goods (the country of origin) should be the country of purchase above(FTA countries).
  • ② The marking of the origin of the product should be marked (made in ㅇㅇ, etc.)
  • ③ Take your receipt

I. If the purchase exceeds US $ 1,000 (Southeast Asia exceeds US $ 200)

In this case, in addition to ①, ②, ③ above, certificate of origin is required to receive tax reduction.

Certificates of origin are those that the seller receives from the government of the country, and often the seller does not know it well.

Certificates of origin are those that the seller receives from the government of the country, and often the seller does not know it well.
If the seller does not know the system at all, it is not a certificate issued on the spot, so it is better to give up.

  • ※ What is the certificate of origin?
  • Certificate indicating the origin of an item
  • English: Certificate of Origin = C / O
  • ※ Applicable provisions: Traveler's belongings notice
  • Article 27 (Application of Customs Tariff of Traveling Goods)
  • (1) In the case where the goods pursuant to Article 25, which are imported pursuant to Article 4 (2), which are imported by a traveler, are goods originating in the Party to the Agreement, The customs duty shall be applied in accordance with the provisions of the 2nd Article of the 「Enforcement Decree of the Act on the Exemption of the Tariff Act for the Implementation of the FTA」.
  • (2) When applying the negotiated customs duty pursuant to Paragraph (1), the mark of origin, purchase receipts, etc. may be checked.
  • (3) The application of the Agreement on Customs Duties shall be in accordance with the 「Notification on the Treatment of the Act on the Exemption of the Customs Act for the Implementation of the Free Trade Agreement」 unless otherwise specified in this notification.

Special cases for the belongings of travellers visit North Korea

In case of the belongings purchased by the travellers visited North Korea from South Korea and then returned to, the special cases in accordance with the relevant acts shall be applied as the followings.

▶ Legal basis

  • Article 26 to the act upon the South and North Korean Exchange and Cooperation

▶ Special cases for tax exemption

  • A. Tax exemption limit for alcohols, tobaccos and perfumes, of belongings
  • It's same as general travel to overseas. (1 bottle of 1 liter, 1 pack of cigarettes and 1 perfume bottle of 60ml)
  • B. Tax exemption limit for other belongings
  • To the tax exemption limit of other belongings, only up to 300 USD for one return shall be given the full exemption in regardless of tariffs and internal taxes. The exemption is may be allowed up to four times in total, during the year, and after the 5th time, no exemption shall be given.
  • In case that articles exceed the tax exemption limit of 300 USD abovementioned, or visited North Korea more than 5 times during the year, only the shall be exempted under the relevant legislations upon the South and North Korean Exchange and Cooperation, not the full exemption. The internal tax such as VAT except tariff and special consumption tax shall never be exempted.

    To get the tariff exemption, you must submit the place of origin issued by the Federation of North Korean National Economic Cooperation in North Korea.

[Tax exemption judgment of agriculture, forestry, marine products, medicines, health foods, herbal medicines, etc.]

These items are treated somewhat differently from regular items, and the range of duty exemptions is more strictly restricted than other items.

Determination of tax exemption for agriculture, forestry, marine products and herbal medicines

1.Self use of agricultural, forestry, marine products (personal use)

Sesame oil, sesame, honey, fern, mushroom, deodeok, walnut, pine nut, beef, pork, jerky, aquatic products, other  agriculture and forestry fishery products ⇒ Within each 5kg

2. Scope of recognition of Chinese herbal medicine self use (personal use)

Ginseng (fresh ginseng, white ginseng, red ginseng): Within 300g

Phellinus linteus: Within 300g

Deer antlers: Within 150g (500g or more is refused customs clearance even if it is taxed)

Other herbal medicines' each category With in 3kg

※ Self-use (personal use) refers to the purpose of self-consumption rather than commercial use.
If the above items exceed a certain amount, they will be excluded from the tax exemption because they are forcibly recognized as commercial despite of traveler's claim.

3. Scope of exemption of agriculture and forestry aquatic products and Chinese medicine

①   Do not exceed the self-usage limit for each item in 1.2 above.

②   The combined weight of above 1.2 should be within 40kg range

③   The sum of the above 1.2 should be within the range of 100,000 KRW

④   The sum total of above 1.2. and other purchased goods must be less than USD 600

※ ※ Tax exemption is required if all ① ~ ④ above are met, and the tax rate is 20% when exceeding tax exemption range. (Purchase price × 20%)

Exemption judgment of herbal medicine (Chinese medicine)

1. Authorized scope of Self-use (personal use) of herbal medicines

Hair regrowth agent: Within 100ml × 2 bottles

manufactured Chinese-crude drug: Within 8g × 20 bottles

Dapyeonhwan, ginseng phoenix: 10T × 3 or less

Anti-inflammatory agents: Within 50T × 3 bottles

Gusimhwan : Within 400T × 3 bottles

Sogalhwan : Within 30T × 3 bottles

Hwallakwan, Sampyeonhwan: Within 10 tablets

Baekbonghwan, Cow-bezoar cheongsimhwan : Within 30 tablets

2. Tax exemption requirements for herbal medicine

①  Within 50T × 3 bottles

②  There should be no more than 10 types of herbal medicine

③  The total purchase amount of herbal medicine should be within 100,000 won

④  The total amount of herbal medicine and other purchases must be less than US $ 600

※ Tax exemption is required if all ① ~ ④ above are met, and the tax rate is 20% when exceeding tax exemption range. (Purchase price × 20%)

Medicines and health functional food exemption judgment

1. Regulation on duty-free quantity

Health functional foods: Within a total of 6 bottles

medicine : Within a total of 6 bottles (3-month dose in the case of drug over 6 bottles)

As mentioned above, the related regulation (customs clearance notice) is said that 6 bottles of medicines and 6 bottles of health functional foods are exempted.

However, unlike regulatory texts, the Korean Customs Service (Customs) handles tax exemption only when a total of 6 bottles are combined, including customs clearance bylaws and customs practice medicines and health functional foods.
(The reason is that the frontline customs officials do not know well)

2. Tax exemption requirements for medicines and health functional foods

①  Must be within the above quantity range (Within a total of 6 bottles)

②  The total price of the above medicines, health functional foods and other purchase price should be less than US $ 600 .

※ If you meet both ① and ② above, you will be tax exempted. If you exceed the exemption range, the tax rate is 20%. (Purchase price × 20%)

※ Viagra and other abused drugs, and other special medicines for the treatment of rare diseases are only cleared for the prescribed amount of prescription.

Virtually non-portable agriculture and forestry fishery products

The products of hate food such as snake liquor, snakes, tiger liquor and endangered wild animals are regulated by the Convention on the Protection of Endangered Species (CITES). virtually impossible to carry .

Naturally, drugs clearance are prohibited.

Notice

The above agriculture, forestry and fisheries products, medicines, Chinese medicines, etc. are subject to exemption only means tax exemption, not automatic customs clearance.

It is important to note that these are issues related to domestic quarantine and public health, and that quarantine is subject to each item, and that customs clearance is determined based on other certification requirements.

Help

Whiskey, rum, gin, liqueur, tequila, vodka, other cereal spirits

  • Tariff = purchase price × 20%
  • Liquor Tax = (purchase price + customs) x 72%
  • Education Tax = Liquor tax × 30%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

Kaoliang liquor, baigan liquor, soju, grain spirits

  • Tariff = purchase price × 30%
  • Liquor Tax = (purchase price + customs) x 72%
  • Education Tax = Liquor tax × 30%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

Wine, champagne, fruit wine, other fruit fermented wine

  • Tariff = Purchase price × 15%
  • Liquor tax = (purchase price + customs duty) x 30%
  • Education tax = Liquor tax × 10%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

Cognac, brandy other fruit spirits

  • Tariff = Purchase price × 15%
  • Liquor Tax = (purchase price + customs) x 72%
  • Education Tax = Liquor tax × 30%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

refined rice wine (sake, jeongjong, etc.) Other grain spirits

  • Tariff = Purchase price × 15%
  • Liquor tax = (purchase price + customs duty) x 30%
  • Education tax = Liquor tax × 10%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

Beer

  • Tariff = purchase price × 30%
  • Liquor Tax = (purchase price + customs) x 72%
  • Education Tax = Liquor tax × 30%
  • VAT = (purchase price + customs + liquor tax + education tax) x 10%
  • Tax total = customs + liquor tax + education tax + VAT

Herbal liquor

  • Tariff = Purchase price × 15%
  • Liquor tax = (purchase price + customs duty) x 30%
  • VAT = (purchase price + customs + liquor tax) x 10%
  • Tax total = customs + liquor tax + VAT

Raw rice wine

  • Tariff = Purchase price × 15%
  • Liquor tax = (purchase price + customs duty) × 5%
  • VAT = (purchase price + customs + liquor tax) x 10%
  • Tax total = customs + liquor tax + VAT

Cigarettes (common tobacco, filter cigarettes)

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1 pack X 594 won
  • Tobacco consumption tax = 1 pack X 1007 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Electronic cigarettes - Cigarette-shaped steamed tobacco (Iqos, lil, glo, etc.)

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1 pack X 529 won
  • Tobacco consumption tax = 1 pack X 897 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Electronic cigarette - liquid type electronic cigarette

  • Tariff = purchase price X 6.5%
  • Individual consumption tax = 1ml X 370 won
  • Tobacco consumption tax = 1ml X 628 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
    • >
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Electronic Cigarette - Other Electronic Cigarette

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1g X 51 won
  • Tobacco consumption tax = 1g X 88 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Pipe tobacco

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1 g X 21 won
  • Consumption tax of tobacco = 1g X 36 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Cigar

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1g X 61 won
  • Consumption tax of tobacco = 1g X 103 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Fine cut(rolling tobacco)

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1 g X 21 won
  • Consumption tax of tobacco = 1g X 36 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Water cigarette

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1g X 422 won
  • Tobacco consumption tax = 1g X 715 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Tobacco chewing or keeping in mouth

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1g X 215 won
  • Tobacco consumption tax = 1g X 364 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Smelling tobacco

  • Tariff = purchase price X 40%
  • Individual consumption tax = 1g X 15 won
  • Tobacco consumption tax = 1g X 26 won
  • Local Education Tax = Tobacco Consumption Tax X 43.99%
  • VAT = (purchase price + custom duty + individual consumption tax) X 10%
  • Tax Total = Customs + Individual Consumption Tax + Tobacco Consumption Tax + Local Education Tax + VAT

Greater than 50ml

  • Simple tax amount = purchase price X 20%

bag

▪ Simple tax calculation formula

  • a. If the unit price is KRW 1,852,000 or less
  • Purchase price × 20%
  • b. If the unit price is over $ 1,852,000
  • [(Unit price - 1,852,000) x 50% + 370,400 won]

Watches (luxury, luxury watches, including watches)

▪ Simple tax calculation formula

  • a. If the unit price is KRW 1,852,000 or less
  • Purchase price × 20%
  • b. If the unit price is over $ 1,852,000
  • [(Unit price - 1,852,000) x 50% + 370,400 won]

Precious metals, jewelries

▪ Simple tax calculation formula

  • a. If the unit price is 4,630,000 won or less
  • Purchase price × 20%
  • b. If the unit price is over 4,630,000 won
  • [(Unit price - 4,630,000) x 50% + 926,000]

Fur Products

▪ Simple tax calculation formula

  • a. If the unit price is 4,310,000 won or less
  • 1) If the total purchase amount so far is $ 1,000 or less
  • Purchase price × 20%
  • 2) If the total purchase amount so far exceeds $ 1,000
  • Purchase price × 30%
  • b. If the unit price is over $ 4,310,000
  • Tariff = unit price x 16%
  • Individual consumption tax = {(unit price + customs duty) - 5,000,000} × 20%
  • Special rural tax = individual consumption tax × 10%
  • Education tax = Individual consumption tax × 30%
  • VAT = (unit price + customs duty + individual consumption tax + rural special tax + education tax) × 10%

Rug(carpet)

▪ Simple tax calculation formula

  • a. If the unit price is 1,818,190 won or less
  • Purchase price × 20%
  • b. If the unit price is over 1,818,190 won
  • Tariff = unit price x 10%
  • Individual consumption tax = {(unit price + customs duty) - 2,000,000)} × 20%
  • 1개 Education tax = Individual consumption tax × 30%
  • 1개 VAT = (unit price + customs + individual consumption tax + education tax) × 10%

Gambling machines, amusement goods, guns for hunting

▪ Simple tax calculation formula

  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 20%
  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 55%

clothing

▪ Simple tax calculation formula

  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 20%
  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 25%

footwear

▪ Simple tax calculation formula

  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 20%
  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 25%

Deer antlers

▪ Simple tax calculation formula

  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 20%
  • a. If the total amount of purchase is $ 1,000 or less
  • Purchase price × 32%

Computers and peripherals, telecommunication devices such as mobilephone, medical devices, toys, arts, stationeries, books and others

Tax formula : The articles have 0% tariff rate and, therefore, VAT 10% is only needed to pay.

  • VAT = Purchase price * 10%

All other products

▪ Simple tax calculation formula

  • Purchase price × 20%

When the total amount of payment is less than 10,000 won, tax collection is exempted.

※ Applicable provisions

Article 40 of the Customs Act (minimum amount collected)

The head of the customs shall not collect the amount of tax to be paid by the taxpayer if it is less than the amount prescribed by the Presidential Decree.

Article 37 of the same ordinance (minimum Collection Amount)

① The amount that the customs director does not collect pursuant to Article 40 of the Act shall be 10,000 won.

Depending on where the travel country is located, personal belongings policy and tax exemption information of travel countries will be changed, and the possibility of applying the FTA tax rate will be decided upon entry into Korea.

※ This program is based on the assumption that travelers' personal items or postal parcels are for personal use (for self-consumption) or for souvenirs.

※ For the traveler's belongings or postal parcels,  it shall be particularly proceeded unlike the general import & export only if it's for the personal use(including self-use and gift).


▶ What are personal or commercial items?

Outline
A personal item refers to any item that is not intended for commercial use (self-used item) or a small quantity item that is intended to be used as a souvenir to nearby relatives for travel memorials.
Commercial goods means goods that are sold outside or not for sale, but for yourself or others' business.
An important difference
The following three benefits are granted to personal items according to the relevant laws and regulations.
  • ① Less than a certain amount and/or quantity is totally exempted. (tax exemption)
  • (2) No complicated requirements are specified for each item.(no requirement)
  • This is simply customs clearance (no procedure)
On the other hand, commercial items do not receive any of the above three special treatments, and strict requirements, procedures, and taxes are levied on the basis of regular imports.
Classification standard - Swearing black is white does not work.
Whether it is for personal use or for commercial purposes, it is not externally visible, and only the carrier can know how to use it.
Therefore, if you always claim all personal items for personal use at first, you will get the above three benefits, but not always.
There is no absolute criterion, but it is helpful to refer to the following as a rough guide.
 The first judgment, whether personal or commercial, is made at the discretion of the relevant customs officer under the Act. Therefore, if it is not a customs officer judged that it is not for personal use, it is not.
 Customs officers can not judge freely, and judge them roughly on the basis of common sense. (Judgment based on the purpose of travel, travel period, travel destination, occupation, age, nature, quantity, price, use, reason for bringing in, etc.)

※ Actual case

1) Commercial cases
  • - A case in which 200 polo shirts are claimed as self-use or gift
  • - If you carry 12 pairs of Nike shoes
  • - If you carry 20 bottles of health supplements for 1 bottle for 3 months
  • - If you carry five smartphones or tablet PCs
  • -If you carry 1KG of dried sea cucumber etc.
2) Cases accepted for personal use
  • -If you bring 50 sample cosmetics in small bottles
  • -If you carry seven assembly toys
  • -If you carry a variety of personal items (hairpins, straps, beauty products, clothing, etc.)
  • -If you carry three purses
  • -If you carry 10 scarves, etc.
Tip
The discretion of the customs officer in any country or the port of entry is very wide. Keeping the following points in mind will help you to carry on for your own personal use.
  •  Explain why you need a particular item for yourself.
  •  Explain that price of the product is low.
  •  Tell the customs officer that the items could not enter the bag and drove them together in the bag of other party.
  •  Explain that it will soon be consumed as an enthusiast of the item.
  •  Claim to have a large consumption because it is a large family.
  •  Claim to have many places to offer gifts nearby.
  •  Complain that I did not know it was my first trip.


The goods purchased at the duty-free shop when departing from Korea and the goods purchased overseas are all applicable.

Of the options, ~ or less are tax-free, and exceeding ~ are taxable.
Of these, the input of the excess part is only required to input the remaining net amount excluding the amount of duty free part.
The currency here is a broad means of currency, including checks, promissory note, postal money order and all other means of payment.

In addition to US dollars, other currencies and other means of payment should be selected in US dollars.

Please input the purchase price if only your purchased goods are applicable to one of the followings: 

If not, you must input the required value on <Other articles>.

 

▪ Stationery / Books :  Notebook, album, book, postcard and stamp

 

▪ Mobile electronic devices : Electronic calculator, cash register and ticket machine

 

▪ Computers and peripherals : Laptop, PC, tablet PC, PDA, keyboard, mouse, scanner, printer, hard-drive, software, beam-projector connectable to computers, CPU, memory chip, monitor and other computer components

 

▪ Telecommunication devices : Telephone, mobilephone and telephone responder

 

▪ Video devices : Digital camera, camcoder and film camera(excluding SLR)

 

▪ Medical devices : Electronic nerve stimulator, device for mechanotherapy, device for massage, respirator for treatment,

device for orthopedics, denture, dental article, artificial articulation and hearing aid(acousticon)

 

▪ Toys : Vehicle toy for children, toy, doll, miniature, , puzzle and napkin for toddlers

 

▪ Arts and others : Painting, engraving, sculpture, stamp and postcard for collection, collection, specimen and antique

 

 

※ Cautions

If you purchase one of these articles abovementioned, the applicable tax rate might be differ as 10 or 20% by the claim of buyer. The customs might apply the simplified tax rate of 20%, which is the higher tax revenue. However, you will pay only 10% if you claim as the followings:

 

It is because the determination of simplified tax rate is depend on the one's will, and the basic tariff rate for the articles abovementioned is 0%, and it  is highly advantageous for you to waive the said simplified tax rate.

 

 

<Keywords to Claim>

 

① The tariff rate of the article is none(0%).

 

② The article is only needed to pay VAT 10%.

 

③ The legal basis is Item 1 of Paragraph 2 in Article 96 of the Enforcement Ordinance of the Customs Law, upon the articles excluded from the simplified tax rate.