Korea Selatan

SOUTH KOREA – CUSTOMS INFORMATION

Imports
General Import Guidelines
Import Duties and Fees
Duties Exemption
Imports Required Documents
General Imports
Re-Export
Temporary Import – Exhibition / Repair and Return
Exports
Transiting Goods
Prohibited / Restricted Goods
References

View Korea South Customs HS Codes

Imports

General Import Guidelines
The importer must have a valid importer code from Customs Authority
Imported goods must conform to licensed activities of the importer
Imported goods must be accompanied with an International Waybill, a Commercial Invoice, a Certificate of Origin, and a Packing List
HS Codes must be stated clearly on the Commercial Invoice. Where the HS Codes are not stated, Customs Authorities shall determine the proper HS Codes based on the goods and the stated description

Import Duties and Fees
The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of gods, insurance and shipping cost to Korea South
Customs tariff applicable on imported goods depend on HS Codes
Customs duties vary from 0% – 40% is levied on CIF value
The standard rate of VAT imposed on imported goods is 10%
International express or courier imports with declared value below KRW 150,000 (equivalent to USD 135)are duty free
Goods with declared value of more than KRW 150,000 (equivalent to USD 135) will be treated as normal cargo goods, and will require a formal customs clearance

The following is trade agreement with Korea South that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required
Free Trade Agreement (FTA)

Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:
Goods addressed to government or semi-government agencies
Diplomatic goods
Religious, charity, and disability material

Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into Korea South from other countries. The below documents are needed:
Original Waybill
Original Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

Re-Export

Import Declaration is processed in the event of importing goods into Korea South for purpose of re-exporting. The below documents are needed:
Original Waybill
Original Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

Temporary Import – Exhibition / Repair and Return

Upon entry of goods into Korea South on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties and VAT has to be made for the benefit of Korea South Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:
Original Waybill
Original Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)
Import and export permit (if necessary)

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More

Exports

When exporting goods from Korea South some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting

Exporters need to include the following documents with their goods:
Original Commercial Invoice
Customs Declaration if goods’ value is above KRW 2,230,600 (equivalent to USD 2,000). Fee: KRW 22,306 (equivelant to USD 20) per shipment presented to customs authorities
For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, and chemicals. For more information click here to check if your goods require an export license
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this )

Important Notes
All exported goods might be inspected by Customs Authorities
Aramex will not transport goods that are prohibited by the laws or regulations Korea South
For more information on exporting from the Korea South click here

Transiting Goods

Transiting Goods through Korea South can only remain for 60 days from the date of arrival into the country

To process Transiting Goods, the below documents are needed:
Original Waybill
Original Commercial Invoice
Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)

Prohibited / Restricted Goods

Aramex will not transport goods that are prohibited by the laws or regulations of Korea South

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:
Monetary items including currency, fake money, and coins
Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
Fireworks*
Ivory and ivory products*
Furs*
Jewelry, precious metals , stones, articles or antiques of exceptional high value*
Bullion*
Chemical waste and nuclear waste
Hazardous as defined in IATA Regulations*
Ammunitions*
Human remains, including ashes*
Animals, plants, food items and perishable*

* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations

Some goods require approval from the designated authority prior to importing into Korea South. Some examples are shown below:

Food, live animals and plants products require approval from Ministry of Agriculture, Food and Rural Affairs
Pharmaceutical products, and cosmetics require approval from Ministry of Health & Welfare
Electronics and communications products require approval from Korea Communications Commission

References
Korea South Customs
Korea South Customs HS Codes
Customs Terminologies

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