South Korea Import Duty & VAT Calculator
Rates last verified 2026-06-03.
Work out what your imports will actually cost to land in South Korea — before you commit to an order or a shipment. This calculator computes the customs duty and the 10% VAT, then totals everything into a single landed cost.
Korea's structure is clean: duty is charged on the CIF customs value, and VAT (10%) is then charged on the customs value plus the duty — so you pay VAT on the duty too. Origin matters a lot, because Korea's many free-trade agreements (KORUS, the EU, China, RCEP) can drop the duty to 0%.
Enter your figures in the calculator above to see your full landed cost.
How import duty and VAT work in South Korea
Two charges apply: customs duty and 10% VAT. Duty is worked out first, then VAT is charged on a base that includes it.
Customs value (the duty base)
Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to the Korean port. On FOB or EXW terms, add the international freight and insurance to reach it; on CIF terms they're already included.
Customs duty rates
The rate depends on the HS classification. Korea's basic (MFN) duty averages around 8%, but a free-trade agreement — KORUS (US), the EU, China, ASEAN, RCEP and many others — can bring qualifying goods to 0% with valid proof of origin. ITA electronics (computers, phones) are 0%, though other consumer electronics carry duty; apparel is around 13%.
VAT — charged on duty too
VAT is 10%, charged on the customs value + customs duty. Because the duty is already in the base, you effectively pay VAT on the duty as well as on the goods and freight.
The de minimis (US$150 / US$200)
Personal-use shipments with a customs value of US$150 or less clear free of duty and VAT. For US-origin goods under the KORUS FTA, the threshold is higher at US$200. The thresholds are set in US dollars; commercial imports above them pay the full duty + VAT.
Other charges
Korea has no broad processing fee; customs brokerage is a private cost entered here as an estimate.
Incoterms: what your supplier price already includes
The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.
EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Korea.
FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.
CFR / CPT. International carriage is in the price; you still add insurance.
CIF / CIP. Freight and insurance to Korea are both included — that figure is essentially your customs value.
DAP / DDP. Under DDP the seller has paid the Korean duty and VAT. Under DAP they deliver but you still owe them.
The Korea-specific point
Korea's customs value is CIF, so freight and insurance are in the duty base, and VAT then builds on customs value + duty. The biggest lever is origin: with valid FTA proof, the duty can drop to 0%, leaving mostly the 10% VAT. Pick the Incoterm that matches your invoice and set duty to 0% if you hold qualifying origin.
Worked example: ₩5,000,000 shipment
Take a consignment of ₩5,000,000 of general goods, bought FOB, with ₩600,000 of freight and ₩50,000 of insurance. Assume 8% duty and the standard 10% VAT.
| Line item | Basis | Amount (KRW) |
|---|---|---|
| Goods (FOB) | supplier price | 5,000,000 |
| International freight | 600,000 | |
| Insurance | 50,000 | |
| Customs value (CIF) | goods + freight + insurance | 5,650,000 |
| Duty @ 8% | 8% of customs value | 452,000 |
| VAT base | customs value + duty | 6,102,000 |
| VAT @ 10% | 10% of the base | 610,200 |
The customs value is ₩5,650,000. Duty of ₩452,000 sits on it, and VAT is charged on ₩6,102,000 (customs value + duty), giving ₩610,200.
5,000,000 + 600,000 + 50,000 + 452,000 + 610,200 = ₩6,712,200.
The duty and VAT together add about ₩1,062,200 on ₩5,000,000 of goods — roughly 21%. With valid FTA origin the duty would be 0%, cutting it to about 12% (VAT only).
South Korea import duty rates by product category
Representative CIF-basis duty rates for common product categories imported into South Korea. Actual rates depend on the exact HS classification — treat these as a starting point and confirm your code with the official tariff. Rates last verified 2026-06-03.
| Product category | Import duty | VAT |
|---|---|---|
| General manufactured goods (no FTA) | 8%Korea's basic (MFN) duty averages around 8%, but varies widely by HS code. Look it up on the Korea Customs Service tariff. | 10% |
| Goods with valid FTA origin (KORUS, EU, China, RCEP…) | 0% | 10% |
| Clothing & apparel | 13%Apparel duty is typically around 13% from non-FTA origins. | 10% |
| Electronics & computers | 0%Computers, phones and other ITA-covered goods are duty-free (0%); other consumer electronics (TVs, audio) can carry up to ~8% MFN. Verify the HS code. | 10% |
| Toys & games | 8%Toys and games carry the standard 8% basic (MFN) duty in Korea, but the rate varies by HS code (e.g. video-game consoles can be 0% as ITA goods) — check the Korea Customs Service tariff for your exact code. | 10% |
| Furniture & lighting | 8%Furniture and lighting are typically dutiable at Korea's 8% basic (MFN) rate, though it varies by HS code — verify the exact code on the Korea Customs Service tariff. | 10% |
| Cosmetics & skincare | 8%Cosmetics and skincare generally carry Korea's 8% basic (MFN) duty, but the rate depends on the precise HS code — confirm it on the Korea Customs Service tariff. | 10% |
| Jewellery & watches | 8%Jewellery and watches typically attract Korea's 8% basic (MFN) duty — higher than many Western markets — but it varies by HS code, so verify your exact code. | 10% |
| Kitchen & homeware | 8%Kitchen and homeware items are usually dutiable at Korea's 8% basic (MFN) rate, but ceramics, glassware and metal goods differ by HS code — check the Korea Customs Service tariff. | 10% |
| Sporting goods & fitness | 8%Sporting and fitness goods generally carry Korea's 8% basic (MFN) duty, though the rate varies by HS code — verify the exact code on the Korea Customs Service tariff. | 10% |
| Bags, luggage & leather goods | 8%Bags, luggage and leather goods are typically dutiable at Korea's 8% basic (MFN) rate, but the rate varies by HS code and material — confirm your exact code. | 10% |
| Automotive parts & accessories | 8%Automotive parts and accessories generally carry Korea's 8% basic (MFN) duty, but it varies by HS code — verify the exact code on the Korea Customs Service tariff. | 10% |
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Frequently asked questions
How is VAT calculated on imports to South Korea?+
VAT is 10% of the customs value (CIF) plus the customs duty. So you pay VAT on the duty as well as the goods and freight. On a ₩5,650,000 customs value with ₩452,000 duty, the VAT base is ₩6,102,000 and VAT is ₩610,200.
Is Korean import duty based on CIF or FOB?+
On CIF. The customs value is the price of the goods plus transport and insurance to the Korean port, so freight and insurance are inside the duty base. If you bought FOB, add them to reach the customs value.
What is the de minimis for imports to Korea?+
Personal-use shipments with a customs value of US$150 or less are free of duty and VAT. For US-origin goods under the KORUS FTA, the threshold is US$200. These are set in US dollars; above them, the full duty and 10% VAT apply.
Do FTA goods avoid duty in Korea?+
Yes — if your goods meet the rules of origin under one of Korea's FTAs (KORUS, the EU, China, ASEAN, RCEP and others) and you hold valid proof of origin, the duty rate is 0%. Without it, the MFN rate (averaging around 8%) applies. VAT at 10% still applies either way.
Is this an official quote from Korea Customs?+
No. This is an estimate to help you plan. Your actual duty and VAT depend on the HS classification, customs value and origin, determined at clearance by the Korea Customs Service. Treat the figures here as indicative and confirm the duty rate before relying on them.
Sources
Import duty calculators for other countries
- Australia import duty
- United States import duty
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- Japan import duty
- Singapore import duty
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- Brazil import duty
- Vietnam import duty
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- United Arab Emirates import duty
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- Turkey import duty
Estimates only — not customs, tax, or legal advice. Duty and tax depend on exact HS classification and current rules; always confirm with the official customs authority before relying on these figures. Read the full disclaimer.