Korea Customs Guide
How an inbound parcel is assessed in Korea — 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 — taxable
CIF €330.00 > €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 (목록통관)
· CIF ≤ USD 150 (≈ €140)
· No duty, no VAT
· Cleared in 1–2 days
· Personal use only, not for resale
Formal import declaration (일반수입신고)
· CIF above the threshold
· Duty by HS code + 10% VAT
· Extra processing time at customs
· 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 (개인통관고유부호) — 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 — 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
· Large appliances 3–10%
· Precious metals, luxury bags 20%
· Perfume, fur 30%
Above USD 1,000
· Formal declaration required
· Document handling fee applies
· Longer customs processing
Restricted on arrival
· Food, supplements, medicine
· Cosmetics in quantity
· Items needing KC certification
Guidance only — the assessment is made by Korea Customs, and under-declaring an invoice value is not permitted.