Duty-free rules for overseas shopping
- List-clearance items shipped from the US: $200 or less duty-free (Korea–US FTA)
- Other countries and general-clearance items: $150 or less duty-free
- For items excluded from list clearance such as health supplements, food and cosmetics, the limit is $150 even from the US
Duty-free status is based on the item price (incl. local tax and local shipping, excl. international shipping). If you go over the limit by even $1, tax applies to the full amount, not just the excess.
How the tax is calculated
- Dutiable value = (item price + international shipping) × taxation exchange rate
- Customs duty = dutiable value × duty rate (clothing & shoes 13%, general 8%, cosmetics & perfume 6.5%, IT devices like laptops and phones 0%, etc.)
- VAT = (dutiable value + customs duty) × 10%
Goods made in FTA partner countries (US, EU etc.) can be exempt from duty with proof of origin, leaving only VAT. Expensive bags, watches and jewelry may also carry individual consumption tax.
Watch out for combined taxation
Items bought from the same seller on the same day are combined for the duty-free check even if they arrive in separate boxes. This calculator gives estimates; actual tax depends on the customs taxation rate and the item classification (HS code).
FAQ
Where do I find the taxation exchange rate?
The Korea Customs Service publishes it weekly on UNI-PASS. It can differ slightly from the market rate.
What happens if a forwarder consolidates my packages?
When several items are packed into one box, the total is used for the duty-free check, so it's easy to go over the limit.