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Origin and trade agreements

Importing into South Korea

South Korea's US$150 duty-free limit (US$200 from the US), the PCCC buyers need and must renew yearly since 2026, and how duty and 10% VAT work.

Updated · 6 official sources

Goods a person in South Korea buys from abroad for their own use enter free of duty and VAT when the goods price is US$150 or less, or US$200 or less for purchases from the United States. Above the limit, duty and VAT are charged on the full value, shipping included. To clear any of it, the buyer needs a personal customs clearance code (PCCC), which since 2026 has to be renewed every year.

Rules as of 30 October 2026.

What is South Korea's duty-free limit?#

South Korea's duty-free limit for personal online purchases is a goods price of US$150, or US$200 for goods bought from the United States. Goods under the limit clear on a list the courier submits, without an import declaration, and pay no duty or VAT. International freight and insurance can be left out of the price when shown separately.

The goods price does include taxes and inland shipping in the seller's country. The US$200 figure only applies to goods that can use list clearance. Medicines, herbal medicine ingredients, health functional foods, food, alcohol and tobacco, functional cosmetics, wildlife products and farm, livestock and fishery products that need quarantine are excluded from list clearance. They need an import declaration, and their duty-free limit is US$150 whatever country they come from. The KORUS guide covers the trade agreement between the two countries.

Goods Clearance Duty-free up to
Most consumer goods bought from the US List clearance US$200
Most consumer goods bought from any other country List clearance US$150
Medicines, supplements, food, alcohol, tobacco, functional cosmetics, quarantine goods Import declaration US$150, any country

What happens above the limit?#

Above South Korea's limit, nothing is deducted: duty and VAT are charged on the whole value of the goods, not just the part over US$150 or US$200. The dutiable value then includes freight and insurance to Korea, so the shipping you charge is taxed too, and VAT is 10% of that value plus duty.

Where the goods carry excise taxes, such as individual consumption tax or liquor tax, those are added to the VAT base as well.

Standard import VAT in South Korea and nearby markets

Country Tax Standard rate Since Official source
China VAT 13% fgk.chinatax.gov.cn
South Korea VAT 10%
Japan VAT 10% nta.go.jp
Taiwan VAT 5%
Hong Kong No live data

border.bot live data from each country's official publications, updated 2026-10-11

Here is one product sold from two places. A buyer in Seoul orders a jacket priced at US$180, with US$20 shipping shown separately. Suppose the jacket's tariff line carries 10% duty.

Line From a US store From a UK store
Goods price tested against the limit US$180, under US$200 US$180, over US$150
Dutiable value Not taxed US$180 + US$20 = US$200
Duty US$0 10% of US$200 = US$20
VAT US$0 10% of US$220 = US$22
Total due US$0 US$42

The landed cost calculator runs the same sums for a real product and code.

Are separate orders added together?#

Separate orders to South Korea are taxed separately when they come from different overseas sellers, or from the same seller on different days, even if they land on the same day. Korea Customs Service dropped the old rule that combined everything arriving on the same day from 17 November 2022. Same-seller, same-day purchases still get combined.

For a seller, the practical point is that splitting one order into several parcels doesn't take it under the limit. Shipping a customer's separate orders on the same day doesn't push them over it either.

What is the personal customs clearance code (PCCC)?#

The personal customs clearance code is an identification number that Korea Customs Service issues to individuals so they can clear personal imports without giving their resident registration number. It is 13 characters, the letter P followed by 12 digits, issued instantly on the UNI-PASS website or the Korea Customs Service app once the buyer verifies their identity.

Ask for it at checkout. From 1 January 2026, a PCCC is valid for one year. Codes issued from 2026 expire one year after issue, and codes issued before 2026 expire on the holder's birthday in 2027. Renewal is open for 30 days either side of the expiry date, and a code that isn't renewed is cancelled automatically, which can stop the buyer's purchases clearing until they get a new one. Changing details or reissuing the code restarts the year. Each person can hold one code, with up to five reissues or new issues a year.

Since 2 February 2026, the buyer's name, phone number and the postcode of the delivery address all have to match what is registered against the code. Before, only the name and phone number were checked. Buyers can register up to 20 delivery addresses in advance.

Collect these at checkout for every order to South Korea:

Validate the format at checkout and remind buyers to check their registered details before they order.

Which goods are restricted in South Korea?#

South Korea limits how much of some goods a person can import for their own use, and bans reselling what came in duty free. Health functional foods are limited to six bottles per person, and medicines to six bottles or about three months' supply. Some prescription-only ingredients need a Korean doctor's prescription; a foreign prescription isn't accepted.

Goods imported duty free for personal use can't be resold. Doing so can be prosecuted under the Customs Act as smuggling or tax evasion, which matters if your buyers are small resellers using personal clearance. Korea Customs Service also warns buyers about products with harmful ingredients. border.bot Restrict flags restricted goods per product before you list them.

Tips for sellers shipping to South Korea#

South Korea rewards sellers who get the buyer's details right the first time and keep orders inside the right limit. Most of the work happens at checkout: collecting a valid PCCC, matching the buyer's registered name and address, showing shipping separately on the invoice, and knowing which products lose the higher US limit.

  • Collect the PCCC at checkout, check it starts with P and has 13 characters, and make sure the name and address match the buyer's registration.
  • Show international shipping separately on the invoice, so it can stay out of the price tested against the limit.
  • Keep orders from non-US stores at US$150 or less where you can, and remember a US store's US$200 doesn't cover supplements, food or medicines.
  • Don't ship more than six bottles of supplements or medicines to one buyer.

The de minimis guide compares Korea's limit with other countries, and the South Korea country page has the live data border.bot uses.

Common questions#

What is the duty-free limit for South Korea?#

US$150 for personal purchases, or US$200 for goods bought from the United States that can use list clearance. Medicines, supplements, food and similar goods are limited to US$150 from any country.

What is a PCCC number?#

A personal customs clearance code issued by Korea Customs Service, the letter P followed by 12 digits. Buyers give it instead of their resident registration number when clearing personal imports.

Does the PCCC expire?#

Yes, since 2026. A code is valid for one year from issue, codes issued before 2026 expire on the holder's 2027 birthday, and a code not renewed within 30 days of expiry is cancelled.

Is VAT charged on parcels to South Korea?#

Not under the duty-free limit. Above it, 10% VAT is charged on the value plus duty, and the value includes international shipping.

Sources#