Korea Customs Guide
How an inbound parcel is assessed in Korea β the duty-free list-clearance line, what happens above it, and the personal clearance code every recipient needs.
Which side of the line are you on?
quick checkFormal import declaration β taxable
CIF β¬330.00 > β¬140 threshold
CIF = product price + international shipping + insurance. Cosmetics, food, supplements and medical devices are excluded from list clearance regardless of value.
Two clearance routes
List clearance (λͺ©λ‘ν΅κ΄)
Β· CIF β€ USD 150 (β β¬140)
Β· No duty, no VAT
Β· Cleared in 1β2 days
Β· Personal use only, not for resale
Formal import declaration (μΌλ°μμ μ κ³ )
Β· CIF above the threshold
Β· Duty by HS code + 10% VAT
Β· Extra processing time at customs
Β· Supporting documents above USD 1,000
Duty rate by category
representative HS codes| Category | HS | Duty |
|---|---|---|
| Electronics | 851762 | 0% exempt |
| Computer Products | 847130 | 0% exempt |
| Clothing & Fashion | 620590 | 13% |
| A/V Equipment | 851830 | 8% |
| Bags & Jewellery | 420222 | 8% |
| Cosmetics | 330499 | 6.5% |
| Sports & Leisure | 950690 | 8% |
| Musical Instruments | 920290 | 5% |
| Books & Printed | 490199 | 0% exempt |
| Toys | 950300 | 4.7% |
| Kitchenware | 732399 | 8% |
| General Goods | 392490 | 8% |
IT goods are duty-free under the ITA. Your order is assessed on its actual 10-digit HSK code from the Korea Customs schedule, so the rate charged can differ from the row above.
Personal Clearance Code (PCCC)
Every parcel entering Korea for a private recipient needs the recipient's personal clearance code (κ°μΈν΅κ΄κ³ μ λΆνΈ) β a P-prefixed code issued free by Korea Customs. It replaces the resident registration number on the declaration.
- Issued at unipass.customs.go.kr with a Korean phone number β takes a few minutes.
- The code must match the name and phone number on the delivery address.
- Without it, the parcel is held at the hub and clearance cannot start.
- Enter it at checkout; we store it against the order and reuse it next time.
Excise and high-value goods
Special Consumption Tax
Β· Large appliances 3β10%
Β· Precious metals, luxury bags 20%
Β· Perfume, fur 30%
Above USD 1,000
Β· Formal declaration required
Β· Document handling fee applies
Β· Longer customs processing
Restricted on arrival
Β· Food, supplements, medicine
Β· Cosmetics in quantity
Β· Items needing KC certification
Guidance only β the assessment is made by Korea Customs, and under-declaring an invoice value is not permitted.