border.bot
Esc
  • Loading…
↑ ↓ to move↵ to openEsc to close
Docs menu
DevelopersGuides

HS codes

Origin and trade agreements

KORUS: the US-Korea free trade agreement

How goods qualify under KORUS, how to claim it with SPI KR, and why Korean cars, parts and many other goods now pay 15% or 12.5% in total anyway.

Updated · 7 official sources

KORUS, the United States-Korea Free Trade Agreement, has applied since 15 March 2012. Goods that originate in Korea under its rules enter the US at the rate marked KR in the HTS special column, often Free, when the importer claims it with the SPI KR. Since November 2025 for cars and July 2026 for most other goods, chapter 99 duties have set a floor under what Korean goods pay.

Rules as of 30 October 2026.

How does a good qualify under KORUS?#

A good qualifies under KORUS when it is wholly obtained or produced in Korea or the US, is made there only from originating materials, or is made there from non-originating materials that meet the product-specific rule in HTS General Note 33(o). Those rules ask for a change in tariff classification, a regional value content, or both.

Where a rule asks for regional value content, it is usually 35% under the build-up method (the value of originating materials) or 45% under the build-down method (the value left after deducting non-originating materials); a few rules set other levels. Non-originating materials that fail the tariff shift are allowed up to 10% of the good's adjusted value, with exceptions for some dairy materials, and a set put up for retail sale qualifies if its non-originating items are worth no more than 15% of it.

How do you claim KORUS at a US entry?#

A KORUS claim is made by putting KR before the HTS number on the entry summary. It can rest on a certification by the importer, exporter or producer, or simply on the importer's knowledge that the goods originate. The claim also exempts the line from the merchandise processing fee, and CBP asks for the certification only on request.

The certification needs no set form. It gives the importer, exporter and producer with their contact details, the person signing it, a description that ties to the invoice, the tariff classification to six or more digits, the origin rule the good meets, the date, any blanket period of up to 12 months, and a signed statement. It stays valid for four years, in English or Korean.

CBP doesn't need a copy for non-commercial imports or for originating goods worth $2,500 or less, unless the shipments look split to avoid the rule. The importer keeps the records for five years from importation. A wrong claim must be corrected within 30 days of finding the error, and an importer who didn't claim at entry can file a post-importation claim within one year. CBP may deny the claim for goods shipped through a third country unless the importer shows they stayed within the agreement's transit conditions.

What do Korean goods pay in 2026 with a KORUS claim?#

Korean goods can owe chapter 99 duties on top of a KORUS claim. Cars and parts pay a Section 232 duty that brings the total to 15% (since 1 November 2025), as do timber products (since 14 November 2025). Most other goods pay a Section 301 forced-labor duty that tops them up to 12.5% (since 24 July 2026).

The forced-labor duty for Korea is a top-up: a product whose column 1 rate is below 12.5% pays 12.5% in all, and a product already at 12.5% or more pays nothing extra. Goods on the action's exemption list don't pay it, and neither do goods under the main Section 232 actions: metals, cars and parts, timber, trucks, semiconductors and patented drugs. Under the 2025 deal, Korean civil aircraft and their parts are spared the Section 232 steel, aluminum and copper duties. The 2025 IEEPA duty on Korean goods ended for goods entered from 24 February 2026.

Three $10,000 shipments show how much a KORUS claim still saves, assuming none of the goods is on the forced-labor exemption list:

Shipment Without KORUS With KORUS
Cotton T-shirts, HTS 6109.10.00 (16.5% general, Free KR) $1,650: the 16.5% rate is above the floor, so no top-up $1,250: Free, topped up to 12.5%
Precious metal jewelry, HTS 7113.19.50 (5.5% general, Free KR) $1,250: 5.5% topped up to 12.5% $1,250: Free topped up to 12.5%
A passenger car, HTS 8703.23.01 (2.5% general, Free KR) $1,500: 2.5% plus Section 232 to 15% $1,500: Free plus Section 232 to 15%

For goods taxed below 12.5% the claim no longer changes the bill, but the records still matter if CBP verifies the entry. The US duty calculator applies these headings to your own product, and the Section 232 and Section 301 guides explain the actions.

How do US exporters use KORUS in Korea?#

US goods shipped to Korea can claim KORUS there in the same way: the Korean importer claims on a certification or on information showing origin, with no set form. A US exporter or producer who issues a certification keeps the records behind it for five years and must give CBP a copy if asked.

The agreement lets each side waive the certification for imports with a customs value up to USD 1,000, or a higher amount it sets; the US set its own at $2,500. If a US certifier finds an error, it must tell everyone it gave the certification to, and CBP. Korea's import tax rates are on the South Korea page, and the country of origin finder helps establish where a product was made before you certify it.

Common questions#

Do I need a certificate of origin for KORUS?#

No set form is needed. The importer can claim on its own knowledge or on a certification from the exporter or producer, and shows it to CBP only on request.

Does KORUS remove the Section 232 duty on Korean cars?#

No. Korean cars and auto parts pay a Section 232 duty that brings the total to 15%, with or without a KORUS claim.

How long do I have to claim KORUS after entry?#

One year from the date of importation, through a post-importation claim for a refund of the excess duty.

Sources#