As of today, the duty-free allowances and handling criteria for travelers entering Korea with personal belongings are summarized as follows:
Luxury Bags/Watches: If the price exceeds 2 million KRW, an individual consumption tax is imposed. The tax rate varies by item and amount.
Alcohol: Only 2 bottles, totaling less than 2 liters and priced under 400 USD, are duty-free. Any amount exceeding this will be taxed based on the type of alcohol. Alcohol is excluded from the basic duty-free allowance of USD 800 and is processed separately.
Gifts: If the value exceeds 800 USD, it must be declared, even if received as a gift. The person entering the country must declare it, regardless of who purchased it. If the price of a gift is unknown, check the market price of a similar item and declare it if it exceeds the duty-free allowance.
Domestic Duty-Free Shop Goods: If the total price exceeds 800 USD, they must be declared even if purchased at a domestic duty-free shop. Items purchased from domestic duty-free shops are subject to declaration if they exceed the amount limit as they pass through 'customs borders.' Remember, not all conditions are exempted just because the items were bought in duty-free shops.
E-cigarettes: If the quantity exceeds the limit, it must be declared. Duty-free allowance for e-cigarettes is 200 sticks for cigarettes, 50 sticks for cigars, and up to 20ml for nicotine liquid. Tobacco is excluded from the basic duty-free allowance of USD 800 and is processed separately.
Perfume: Duty-free for up to 100ml with no limit on the number of bottles. Perfume is excluded from the basic duty-free allowance of USD 800 and is processed separately.
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