Criteria for Duty-Free Importation of Commercial Samples in South Korea Released

Under Article 94, Item 3 of the Customs Act, certain commercial samples or advertising materials may be classified as small-sum goods and exempt from customs duties, provided they meet specific requirements.

According to Article 45, Paragraph 1 of the Enforcement Rules of the Customs Act, the following items are recognized as duty-free commercial samples or advertising materials:

1. Modified Goods Recognized as Samples

• This refers to items that have been modified—such as being perforated (drilled) or cut—to ensure they cannot be sold for their original intended use.
• Examples: Fabric samples with holes or shoes with soles that have been cut.

2. Advertising and Informational Materials

• This category includes product catalogs, price lists, and trade guides intended for sale or lease purposes.
• These are considered to have minimal commercial value as they serve primarily as printed information media.

3. Small-Sum Samples (USD 250 or Less)

• Goods with a total customs value of USD 250 or less that are recognized as intended for use as samples.
• Simply opening the packaging is insufficient; the goods must be demonstrably intended for sampling purposes.

4. Distinctive Samples by Nature

• Items that are clearly recognized as samples based on their shape, nature, or performance.
• Examples: Cosmetic testers (sachets) or food samples packaged in small, non-saleable quantities.

Key Definitions and Critical Considerations

A "Commercial Sample" is defined as a specimen presented to identify the overall design, performance, ingredients, or quality of a product, or a standard model used for manufacturing or order consultations.

Important Note: If an item is not clearly marked as a sample or lacks physical modifications (perforation/cutting), the Customs Service will make a final determination based on a comprehensive review of the import purpose, quantity, and price. Therefore, it is essential to prepare all supporting documentation thoroughly and, if necessary, consult with a customs official in advance.

Conclusion on Duty Liability

If the customs value exceeds USD 250, the items are likely to be classified as taxable goods rather than duty-free samples, even if the company intends to use them for sampling. Furthermore, if the goods do not possess the physical characteristics of a sample or are imported in excessive quantities, they may be disqualified from the small-sum duty exemption and subject to standard taxation.