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Customs or Import duty for Tea to South Korea

The Customs or Import duty for Tea to South Korea is classified under Health & Beauty(cdf categories).

The HSCODE applied for Tea is 63-2-93-0-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 13%

Special Tariff rate 1 is NULL

Special Tariff rate 2 is NULL

Special Tariff rate 3 is 0%

The average VAT rate applicable in South Korea is 0.1

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Special consumption tax

STRD (Special Tax for Rural Development)

Transportation tax

Liquor tax

Education Tax

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into South-Korea whether by a private individual or a commercial entity.

The valuation method is CIF.

Along with duty imports are also subjected to sales tax, education tax, STRD tax, transportation tax, special consumption tax, and liquor tax.

Below table provide the Duty and Sales tax for South Korea :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 40% (Some products are duty free) 4.17% ST=10%
VAT = ST * (CIF + Duty+ other taxes)
Duty and VAT free if CIF value is less than KRW 150,000

Sales Tax

For the most products, 8% customs duties and 10 % value added tax (VAT). However, some goods are liable to special excise taxes and other taxes.

In general, all the household goods (except automobiles, boats, luxury jewelry, second items depending on the situation) are exempt from Customs duties and taxes. In addition, pianos, refrigerators, dryers, ovens or some other household goods are exempt from Customs duties and taxes only once because there’s usually only one of those items per household.

However, you need to prove that you are going to live in Korea for more than two years and the goods should be brought into Korea within 6 months of your first arrival. You can’t file duty-free applications on brand new products, gifts, professional goods, goods for sale and other goods that aren’t household necessities.

Automobiles, airplanes, boats and jewelry (worth more than 1 million won) are charged with regular duties and taxes. For all the details of Customs duty and tax rates applicable, please refer to the Duties and Taxes in Korea or Simplified Duty Rate at Simplified Clearance on the Korea Customs’ web site. Besides customs duties and taxes, some items require licensing & approval procedures in other government agencies. These include food, alcohol, pets, medicine, and cars. For details, please read more on importing individual items.

Other taxes and custom fees while importing in to South Korea:

Special consumption tax STRD (Special Tax for Rural Development) Transportation tax Liquor tax Education Tax
5% to 20% 10%(Special Consumption tax) Based on Size and Quantity 5% to 72%(CIF value + duty) 10% to 30% (Special Consumption tax or Liquor tax)
Prohibited Items:

  • No items are prohibited
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