Import Duty in South Korea (2026): Simple Guide with Rates & Examples
How South Korean import duties and taxes work, how they're calculated, de minimis thresholds, and how DDP removes the hassle.
Key takeaways
- Korean duty depends on the HS code, declared value and trade-agreement benefits.
- VAT (usually 10%) may apply on top of duty.
- With DDP we estimate and pre-pay duty, so your recipient pays nothing.
Quick answer
South Korean import duty depends on the product's HS code, declared value and any trade-agreement benefits like the India-Korea CEPA. VAT (typically 10%) can also apply. With ShipKorea.in's DDP service, we estimate and pre-pay both, so your recipient pays nothing and the parcel clears without a payment hold.
How duty is calculated
Duty is charged as a percentage of the customs value — usually the goods value plus freight and insurance (the CIF value) — with the rate set by the item's HS code. On top of duty, Korea applies VAT, generally 10%, to most imports. So the total is roughly: (duty rate × customs value) + 10% VAT.
Typical duty rates
Rates vary widely by product category — many consumer goods fall in the 0–13% range, while some categories are higher. Because the exact rate hinges on correct HS classification, getting the code right is essential to avoid overpaying or triggering a customs query.
The de minimis threshold
Low-value personal shipments may clear under a de minimis threshold with little or no duty. However, thresholds vary by item type, gift status and change over time, and gifts vs. purchases can be treated differently — so we assess each shipment individually rather than assume it's duty-free.
A simple example
For a shipment with a customs value of ₹10,000 and a duty rate of 8%: duty ≈ ₹800, then 10% VAT is applied to (value + duty), ≈ ₹1,080. Total tax ≈ ₹1,880. Under DDP we pre-pay this, so your recipient receives the parcel with nothing to pay.
The CEPA effect
The India-Korea CEPA reduces or eliminates duty on many eligible goods when accompanied by a valid Certificate of Origin. For qualifying products this can cut the duty portion to a lower or zero rate — a meaningful saving on landed cost, especially for regular commercial shipments.
Why DDP removes the hassle
Under Delivered Duty Paid we calculate the likely duty and VAT, pre-pay it, and clear customs in-house. Your recipient avoids surprise bills and carrier handling fees, and the parcel isn't held at customs waiting for payment — a key reason our parcels arrive faster than DDU services.
Get an accurate estimate
Share your item type, quantity and value and we'll estimate the Korean duty, VAT and total landed cost up front — no surprises, all included in your per-kg quote so you and your recipient know exactly where you stand.
The formula in plain numbers
Total tax at Korean import = (CIF value × HS rate) + ((CIF + duty) × 10% VAT). Example: a ₹15,000 cosmetics parcel with ~10% freight = CIF ~₹16,500. HS rate 6.5% → duty ₹1,073. VAT 10% on ₹17,573 → ₹1,757. Total tax ~₹2,830, or ~18.8% of goods value. Under DDP we pre-pay this so your recipient pays nothing.
Common HS rate ranges
Cosmetics ~6.5%, apparel 8–13%, footwear 8–13%, watches ~8%, jewellery ~8%, packaged food 8–30% (dairy is high), tea/coffee 8–40% (with quotas), consumer electronics 0–8%, books 0%, toys ~8%, home décor 8–13%. Actual rates vary by exact HS code — we classify every parcel for you at booking.
De minimis and personal thresholds
Korea's de minimis threshold for personal-use gifts is generally around USD 150 (about ₹12,000–₹13,000). Below this, low-value personal parcels often clear without duty. Above it, standard duty and VAT apply. For commercial shipments the personal threshold does not apply — full duty is due.
Gift vs commercial — declare honestly
Genuine personal gifts can benefit from the low-value threshold, but declaring commercial goods as 'gift' to avoid duty is customs fraud and risks seizure and penalties. Our team helps you declare the true nature of each shipment so it clears cleanly and you pay only what's due.
Returning residents and personal effects
Koreans returning home after long stays abroad can bring used personal effects with reduced or zero duty under specific rules. If you're moving to Korea from India, we can advise on how to structure your shipment (documents, timing, item categories) to take advantage of these exemptions.
CEPA — reduced duty for commercial imports
Under the India-Korea Comprehensive Economic Partnership Agreement (CEPA), many products enjoy preferential (reduced or zero) duty when accompanied by a valid Certificate of Origin. Ideal for exporters shipping apparel, cosmetics, spices, machinery components, and more from India to Korean B2B buyers.
Duty on second-hand and used goods
Used personal items (clothing, books, small appliances) generally attract the same HS rate as new goods but on a reduced declared value. Send an honest 'fair market' value based on age and condition. Overly low declarations can trigger customs review; realistic values clear fastest.
Mistakes that cost you money
Over-declaring (paying duty on inflated value), using a wrong high-rate HS code, mixing free-trade-eligible goods with non-eligible without proper Certificate of Origin, and choosing DDU (which forces your recipient into the calculation) all cost more than they should. DDP with a specialist avoids all four.
Underdeclaring is a serious risk
Korean Customs is very good at cross-checking declared values against online prices, past invoices and typical market rates. Underdeclared parcels can be held, revalued, fined and returned — often with the shipper still liable. Always declare truthfully and let DDP handle the rest.
Get a duty-inclusive quote in seconds
The easiest way to plan for Korean import duty is not to plan at all — use our DDP calculator, get an all-in per-kg rate, and know your total landed cost before you even pack the box. Then book a free pickup and let us handle every customs interaction in Delhi and Incheon.
Practical example — sending a laptop
A used laptop with declared value ₹40,000, freight ~₹3,000 → CIF ~₹43,000. HS rate ~0% (many electronics are duty-free under Korean tariff) → duty ₹0. VAT 10% on CIF → ₹4,300. Total tax ~₹4,300 (~10%). Under DDP we include this so the recipient pays nothing at the door.
Practical example — sending sealed sweets
Sealed Indian sweets (mithai) valued ₹3,000, freight ~₹1,500 → CIF ~₹4,500. HS rate for confectionery is around 8–20% depending on classification → duty ₹360–₹900. VAT 10% on (CIF + duty) → ~₹486–₹540. Total tax ~₹846–₹1,440 (~19–32%). Still typically below the personal de minimis for a genuine gift.
Where to check the current HS rate
Korean tariff rates change occasionally. We keep our HS classification and duty calculator updated to the current KCS schedule, so your DDP quote always reflects the correct rate for your specific goods. If you'd like a rate confirmation for a rare or high-value item, message us on WhatsApp before booking.
Duty is not the whole story
Total landed cost = goods + freight + duty + VAT + your time. Even when duty is small, DDU makes your recipient handle the payment and paperwork; DDP absorbs it into a single quote. That single-line-item simplicity is often worth more than the duty saving of any cheaper alternative.
Ready-made duty-inclusive quote
Skip the tariff research — enter your weight in our live calculator for an all-in DDP rate that already includes estimated Korean duty and VAT for your specific goods class. Book a free pickup and let ShipKorea.in handle every customs interaction.
The DDP advantage in one line
Duty is inevitable but the pain isn't — DDP absorbs the entire Korean import calculation into your ShipKorea.in quote so your recipient sees only a signed door delivery. That single change is what makes DDP the smart default for every India → Korea parcel today.
