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Customs Allowances print

Korea Customs Service :

All visitors who enter Korea must submit a written baggage declaration to a customs officer upon entry.
If a passenger declares non-duty-free articles voluntarily, the declared amount will be accepted and the clearance procedure will be expedited, unless the declared price of articles is questionable.

Duty-Free Articles

All travelers who enter Korea (excluding cabin crews) are allowed a certain amount of tax exemption.

Duty Free Allowance
● Visitors' (non-residents) goods which will be taken out of Korea upon departure. (The total quantity of the goods should be declared for duty exemption).
● Goods which were declared upon departure from Korea and are being brought back.
● 1 bottle (not over 1 liter, US $600 or less in foreign currency) of alcoholic beverages and 200 cigarettes (50 cigars or 250 grams of tobacco). For alcoholic beverages over 1 liter, imposition of duty shall be made on the basis of the total purchasing price without deducting 1 liter. For example, a 2-liter bottle is subject to tax imposition upon 2 liters, not 1 liter. (Liquor and cigarettes are only permitted for those over 19 years of age.)
● 2 ounces of perfume (about 60㎖)
● For further information on goods subject to declaration and prohibited goods, please contact the Customs Information Office at Incheon International Airport.
Duty Exemption Amount Per Capita
- US $600 per capita from the total dutiable value shall be exempted from imposition of duty. If the total value of two articles exceeds US $600, exemption amount will be applied to the higher-tax rate item first.
- Self-protection items purchased abroad shall be included to the dutiable value.
- No exemption applied for: Liquor, cigarettes, and perfume that exceed duty exemption amount per capita. Commercial items carried in for the purpose of sales.
Consideration on US $600 Duty Exemption Per Capita
- When an accompanying family, of which the members are two or more, imports only one good or one item, of which the price exceeds US $600, the good or part exceeding the limit of US $600 shall be subject to tax imposition by being considered as the case that one traveler carries in the good or part to Korea. For instance, if a family of three people imports a TV valued at US $1,200, US $600 (the part exceeding the limit of US $600) shall be subject to tax imposition.

Guidelines for Currency Regulation

Passengers entering Korea who are carrying foreign or Korean currency valued at over US $10,000 must declare it to a customs official. Arriving non-residents of Korea who are carrying foreign or Korean currency (including traveler's or bank checks) valuing more than US $10,000 must obtain permission from the Bank of Korea or customs, while any amount carried into Korea and declared on arrival may be carried out without declaration to Customs. On the other hand, residents of Korea must declare any currency or negotiable checks more than US $10,000 upon departure.

Please be aware that violators of these regulations are liable to be fined and/or otherwise penalized under the Foreign Exchange Transactions Act.

Updated on January 2015

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