Korean Customs Calculator Korea Customs Tariff Act · Apr 2026
Bought something on Amazon, iHerb, or AliExpress and worried about Korean customs? Enter order value + country — we apply USD $200 (US FTA) or $150 (others) de minimis, then 10% VAT for what's still taxable. Personal-use only.
How Korean customs work
- De minimis check: US origin under $200, other under $150 — both duty & VAT exempt for personal use.
- Above threshold: tax applies to the entire CIF value, not just the excess. e.g. $201 from US → tax on $201, not $1.
- Customs duty = CIF value × HS-category rate (typically 8-13%).
- VAT (10%) = (CIF + duty) × 10%.
- Total tax = duty + VAT. Approximate effective rate ~18-20% of CIF.
FTA (Free Trade Agreement) reduced rates
If your item qualifies for FTA preferences (US, EU, Vietnam, China, ASEAN, Australia, etc.), the duty rate may be reduced or zero. Requires the seller/manufacturer to provide a Certificate of Origin. Apparel from US/EU/Vietnam often qualifies. Most online purchases don't bother with FTA paperwork — full rate applies.
⚠ Estimates only. Real customs may apply a different HS code, exchange rate, or detect undeclared FTA. For actual orders, check Korea Customs Service unipass.customs.go.kr.
FAQ
What's Korea's de minimis (duty-free threshold)?
Personal-use imports are duty-free up to $200 USD from the United States, or $150 USD-equivalent from any other country. Per shipment, not per month. If a single package exceeds the threshold, the entire value is taxed (not just the excess).
How is VAT calculated on imports?
10% applied to (CIF value + customs duty). For most personal goods, total tax ends up around 18-22% of CIF. Books, magazines, and some printed materials are VAT-exempt. Total tax = duty (typically 8% on goods) + VAT (10% on duty-inclusive base).
Why did my package get held at customs?
Common reasons: (1) declared value exceeds $200/$150, (2) restricted item (food, supplements, medicine, cosmetics requiring KFDA approval), (3) missing personal customs clearance code (개인통관고유부호) — required for online purchases, get it free at unipass.customs.go.kr, (4) suspected commercial use (multiple identical items).
Is the limit per package or per month?
Per shipment. You can receive multiple sub-$200 packages in the same month — each is independently assessed. However, customs may flag patterns suggesting commercial intent (same supplier, same item types repeatedly). For genuine personal use, occasional $200 packages are fine.
Do I need to pay duty on gifts from family abroad?
Gifts have no special tax exemption in Korea — they're treated like any import. The $200/$150 de minimis still applies. If you receive a gift exceeding the threshold, declare it on the customs form and pay the full duty + VAT. Mark "Gift / 선물" in the description; this doesn't change the tax but helps customs process it as personal use.
How do I declare personal use?
Most online purchases under $200 use 목록통관 (list clearance) — automatic, no action needed. For values requiring formal declaration, log in to unipass.customs.go.kr, choose "Personal use 자가사용", upload invoice + tracking, and pay the calculated duty/VAT. Korean residents need a personal customs clearance code (free, one-time setup).
Is this calculator official?
No — this is an estimate only based on standard rates. Final assessment is done by Korean Customs Service. For commercial imports or large amounts, consult a customs broker (관세사). Always verify on unipass.customs.go.kr before relying on these numbers.