Korea tax guide
Korea Customs Duty for Personal Packages and Online Orders
Tax Documents
Who this guide is for
- Foreign residents ordering goods from overseas
- New arrivals applying for a Korean personal customs code
- People receiving gifts or replacement items by courier
- Online shoppers estimating Korean duty and VAT
Quick Answer
A personal package entering Korea can require a Personal Customs Clearance Code, import declaration, customs duty, VAT, or product-specific review. The result depends on value, origin, shipping and insurance, item type, quantity, personal-use status, and any applicable free-trade agreement. Foreign residents should use the recipient's correct identity and keep the order, payment, and shipping records.
Key points
- Foreigners generally need a Personal Customs Clearance Code for e-commerce imports.
- The duty-free threshold and simplified clearance rules have exceptions.
- Customs value can include costs beyond the product price.
- Multiple orders, commercial quantities, restricted goods, or false descriptions can delay clearance.
- Customs duty and import VAT are separate from annual income tax.
Step-by-step explanation
Set up the recipient identity
Use the recipient’s own Personal Customs Clearance Code and make the English name, phone number, address, and order details consistent. A mismatch can create a courier request or customs hold. Protect the code as personal information and update registration details when needed.
Calculate the customs value
Keep the list price, actual payment, coupon, shipping, insurance, and currency evidence. Customs value is not always the number shown beside the item on the storefront. Use the Korea Customs Service calculator as an estimate; the exchange rate, classification, origin, and actual declaration control the final assessment.
Check the item before ordering
Food, supplements, medicine, cosmetics, plants, animal products, alcohol, tobacco, batteries, wireless devices, and other regulated items can require permits or special review. Personal-use quantity is a factual test, and repeated or commercial-looking shipments can be handled differently.
Respond to a clearance request
Read the courier or customs notice, confirm the declaration number, and submit only the requested evidence through the official or courier channel. Correct an inaccurate description or value promptly. Preserve the final import declaration and tax receipt for returns, warranty replacements, or any later customs-duty refund claim.
Documents you may need
- Personal Customs Clearance Code matching the recipient
- Passport and foreign residence information
- Order confirmation and item description
- Payment receipt and discount evidence
- Shipping and insurance charges
- Country-of-origin or FTA evidence where relevant
- Courier or customs notice and import declaration
Common mistakes
- Using another person's customs code
- Declaring a gift with no support for value
- Ignoring shipping, insurance, or bundled orders
- Assuming every item below a general threshold is unrestricted
- Confusing import tax with a Hometax income-tax payment
When should you ask a tax professional?
Ask a qualified tax professional if you have income from several countries, business income, unclear tax residency, treaty questions, missing documents, late filing concerns, or a visa situation that depends on tax records. This site explains general patterns only and cannot review your personal facts.
FAQ
Do foreigners need a Personal Customs Clearance Code in Korea?
Korea Customs states that foreigners importing e-commerce goods must enter a Personal Customs Clearance Code rather than a foreign registration or passport number.
Are gifts from abroad duty-free?
Calling a parcel a gift does not automatically exempt it. Customs can review value, item, quantity, sender, recipient, personal use, and applicable limits.
Why was VAT charged when customs duty was zero?
Duty and import VAT are separate calculations. An item can have a zero duty rate while VAT or another tax still applies to the customs value.
Official Sources to Verify
Tax rules and filing procedures in Korea may change depending on your visa status, income type, tax residency, and the tax year. Before making a tax decision, always verify your situation with official sources or a qualified professional.