🇰🇷 South Korea · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Korean trade clears through the Korea Customs Service using the UNI-PASS electronic system. You file import/export declarations, classify goods by HS code for customs duty plus 10% VAT on imports, and check requirement confirmations for controlled goods. Korea's many FTAs can cut duty with a certificate of origin; advance rulings give certainty.
Foreign trade in Korea clears through the Korea Customs Service; extensive free-trade agreements cover many partners. Traders register and file customs declarations.
- The Korea Customs Service administers imports and exports.
- Korea's FTAs (including with the EU and US) reduce many tariffs.
- Importers obtain the required registrations and file declarations.
Step-by-step
- 1
Prepare to declare
File import or export declarations with the Korea Customs Service through the UNI-PASS system, directly or via a licensed customs broker.
- 2
Classify goods and check FTA origin
Classify goods by HS code to find the duty rate; Korea has many FTAs, so check origin and get a certificate of origin for preferential rates.
- 3
Check requirement confirmations
Check whether goods need a requirement confirmation (import/export approval, quarantine or standards) from the relevant agency.
- 4
Pay duty and VAT
Pay customs duty and the 10% VAT on the import value at clearance.
- 5
Clear via UNI-PASS
Submit the declaration and documents (invoice, packing list, bill of lading) via UNI-PASS; Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for an advance ruling on classification or origin, and use the Customs Service review/appeal process for disputes.
Checklist
- Import/export declaration via UNI-PASS
- HS classification + duty rate
- FTA certificate of origin (preferential duty)
- Requirement confirmation (controlled goods)
- Customs duty + 10% VAT
- Clearance documents (invoice, packing list, B/L)
- Licensed customs broker (optional)
- Advance ruling / review route
Official authorities
- Korea Customs Service
National customs authority.
Frequently asked questions
What is UNI-PASS?
The Korea Customs Service's electronic clearance system for import, export and transit declarations.
Can FTAs reduce my duty?
Yes — Korea has FTAs with many partners; a valid certificate of origin can secure a reduced or zero preferential duty rate.
What is a requirement confirmation?
An approval or certificate from a controlling agency that certain regulated goods need before they can be imported or exported.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Government of Korea — Korea's integrated government portal — policy, administrative services, e-government
- Korea Immigration Service (HiKorea) — Visas, residence status changes, work permits, and alien registration in Korea
- National Tax Service (NTS) — Korean income tax, corporate tax, VAT filing; annual comprehensive tax return for foreigners (May); foreign taxpayer incentive lookup