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Korea → United States clearance guide

Overview

  • · De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
  • · No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
  • · US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
  • · The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
  • · The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

Procedure

Korea export side

Korea charges no export duty on ordinary goods. Export clearance is a declaration to customs: the exporter, directly or through a licensed customs broker, files the export declaration in UNI-PASS, and once customs accepts it an export declaration certificate (수출신고필증) is issued.

Goods for which the declaration has been accepted must be loaded onto an outbound vessel or aircraft within 30 days of acceptance. With cause, an extension of the loading deadline of up to one year can be requested.

The export permit is the evidence behind both VAT zero-rating and duty drawback. Zero-rating follows art. 21 of the Value-Added Tax Act (export of goods), with an export performance schedule filed with the VAT return (art. 56 of that Act and art. 101 of its Enforcement Decree). Drawback of duty on raw materials for export follows the Act on Special Cases concerning the Refund of Customs Duties on Raw Materials for Export, whose art. 14 provides that the refund is claimed by the person named as claimant on the export permit.

Some goods need a separate step before shipment. Items that qualify as strategic goods under the Foreign Trade Act need a classification determination and an export licence; cultural property, waste and CITES species are licensed under their own laws. Documents the destination asks for, such as a certificate of origin or a health certificate, are prepared by the exporter and passed to the buyer.

United States import side

U.S. Customs and Border Protection (CBP) clears imports through the Automated Commercial Environment (ACE). Goods are classified under the Harmonized Tariff Schedule of the United States (HTSUS) and duty is generally assessed on the transaction value, that is, the price actually paid or payable for the goods when sold for export to the United States.

Duty-free de minimis entry is no longer available. Executive Order 14324 ended duty-free de minimis treatment for all countries on 2025-08-29, and CBP interim final rules published on 2026-06-24 made that suspension indefinite: immediately for goods arriving by every mode other than the international postal network, and from 2026-07-24 for international mail. Shipments that would previously have been released from the manifest now require a formal entry or an informal entry (Entry Type 11), and the US$2,500 line between informal and formal entry still applies. Two narrow exemptions survive under 19 U.S.C. 1321(a)(2)(A) and (B): bona fide gifts of US$100 or less, and accompanied personal or household articles of US$200 or less.

There is no federal VAT or GST in the United States. State sales or use tax may become due on a later sale, but customs does not collect it at the border. Besides duty, CBP collects the merchandise processing fee and, on ocean cargo, the harbor maintenance fee.

Additional duties often sit on top of the ordinary HTSUS rate through Chapter 99 subheadings. The Supreme Court invalidated tariffs imposed under IEEPA on 2026-02-20 in Learning Resources, Inc. v. Trump, and Proclamation 11012 of 2026-02-24 then imposed a 10 percent surcharge under Section 122 of the Trade Act of 1974. That surcharge terminated at 12:01 a.m. eastern daylight time on 2026-07-24 by the terms of the proclamation itself, and no extension has been published. From the same date, 2026-07-24, a Section 301 action on forced labour took effect covering 60 economies, mostly at 10 or 12.5 percent, with Korea, Taiwan, Japan, the EU and Switzerland charged net of the MFN rate; the annexes carry exclusions. Section 232 measures remain in force. Because this layer changes frequently, the rate that matters is the one in force on the entry date; the HTSUS Chapter 99 notes and CBP's CSMS messages are where it is published.

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Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency · Korea Law Information Center: Notice on Export and Re-export Clearance (KCS Notice 2025-73) · Korea Ministry of Government Legislation (easylaw): trade system I (export) — duty and VAT refunds