helptariff

China → Korea clearance guide

Overview

  • · Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • · Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • · A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • · FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • · Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

Procedure

China export side

An exporter must first complete customs registration as a consignee or consignor of imported and exported goods through the China International Trade Single Window. The separate foreign trade operator registration was abolished with the 2022 amendment to the Foreign Trade Law and has not been required since 2022-12-30. The export goods declaration may be filed by the consignor directly or by an entrusted registered customs broker.

Most goods leave without export duty. Only the limited list set out in the Import and Export Tariff carries an export duty or a provisional export rate. For VAT purposes exports are zero-rated or exempt, and a qualifying exporter can claim the export VAT refund at the rate published for the commodity code.

Export controls rest on the Export Control Law and the regulation on the export control of dual-use items. Items on a control list need a dual-use item and technology export licence, and a catalogue of goods subject to export licensing is published each year. The regulatory conditions attached to the commodity code are the entry point for deciding whether a licence, inspection or quarantine applies.

Goods on the statutory inspection catalogue must undergo customs inspection and quarantine before export. Where the buyer wants a preferential rate at destination, customs or the China Council for the Promotion of International Trade (CCPIT) issues the corresponding certificate of origin, for example under RCEP or the Korea-China FTA, or an ECFA certificate of origin for early harvest goods going to Taiwan.

Korea import side

Import clearance in Korea is handled by the Korea Customs Service (KCS) through its electronic system, UNI-PASS. Goods that arrive are reported on discharge, moved into a bonded area, declared, assessed and then released with an import declaration certificate (수입신고필증). A declaration may also be filed before arrival, or even before the vessel departs, when speed matters.

Duty is assessed on the CIF customs value, and import VAT of 10% is charged on top. Depending on the product, individual consumption tax, liquor tax, education tax and the special rural development tax may also apply. Small self-use consignments can instead be assessed at the simplified combined rate (간이세율) under Article 81 of the Customs Act.

The small-consignment exemption applies to self-use goods with a goods value of US$150 or less, and US$200 or less for goods originating in the United States under KORUS. The basis is Article 94(4) of the Customs Act, Article 45(2)1 of its Enforcement Rules, and Articles 67 and 68 with Annex 11 of the KCS notification on import clearance. Shipments from the same sender arriving on the same day, or one consignment split artificially, are aggregated for the threshold.

The importer may file directly (자가통관) or appoint a licensed customs broker (관세사). An individual importer needs a personal customs clearance code (개인통관고유부호). Product requirements under the Food Sanitation Act, the Cosmetics Act, the Electrical Appliances and Consumer Products Safety Control Act (KC marking) and the Radio Waves Act are checked as part of the declaration.

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Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade