United States → 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
United States export side
The United States levies no export duty and has no export VAT to refund. What an exporter has to get right is the paperwork: an electronic export declaration where one is required, and compliance with export controls and sanctions.
Electronic Export Information (EEI) must be filed in AESDirect, inside CBP's ACE system, when the value of any single Schedule B or HTS commodity line in a shipment exceeds US$2,500, and whenever an export licence is required regardless of value. The rules are the Foreign Trade Regulations, 15 CFR part 30, administered by the Census Bureau. A successful filing returns an Internal Transaction Number (ITN) that the carrier needs before the goods are laded.
Goods are classified for export using Schedule B (a Census-maintained extension of the HS) or, where it also works, the HTS number. Controlled items carry an Export Control Classification Number (ECCN) on the Commerce Control List administered by the Bureau of Industry and Security; defense articles fall under the U.S. Munitions List administered by the Directorate of Defense Trade Controls. All parties to a transaction should be screened against the OFAC and BIS restricted-party lists.
Destination-side paperwork is the exporter's contribution to the buyer's clearance. For Korea that includes a KORUS certification of origin, which is a self-certification with no prescribed form. Taiwan and mainland China have no free trade agreement with the United States, so buyers there generally pay the ordinary applied rate.
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 · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine