Import customs essentials
for overseas brands and buyers

Who files: The cargo owner (importer) files the import declaration with customs directly, or through a licensed customs broker. Under Plan B, KONIVO files as Importer of Record (IoR); under Plan C/D, your own Korean branch or entity files under its own name.

When to file: Filing normally happens after the goods arrive, though for expedited clearance you can file before arrival (5 days ahead for sea freight, 1 day for air freight). You must file within 30 days of the goods entering a bonded area.

Required documents: the import declaration (filed electronically), documentation establishing the dutiable value (the invoice), a copy of the bill of lading (B/L) or air waybill (AWB), a packing list, a certificate of origin where applicable, and category-specific evidence (an import notification certificate, a quarantine certificate, etc.).

Customs ID code: To clear customs under your own name, you need a business customs ID code issued by the Korea Customs Service (applied for through UNI-PASS).

Dutiable value is calculated on a CIF basis. The taxable base is the goods' price plus international freight and insurance to the Korean port of arrival. Calculating off the FOB price alone results in underdeclaration.

Customs duty = dutiable value × duty rate. The duty rate varies by HS code (tariff classification). Goods covered by an agreement such as the Korea-US FTA can qualify for a preferential (treaty) duty rate with a certificate of origin.

Import VAT (10%) = (dutiable value + customs duty + any individual consumption tax, etc.) × 10%. Because it's levied on an amount that already includes duty, your effective tax burden is the duty rate plus 10% on top of that.

Payment deadline: payment is due within 15 days of the date your tax declaration is accepted. Importers that qualify as compliant taxpayers can use monthly payment (settling that month's tax in a single payment at month-end).

Any license, notification, or inspection requirement set by the relevant law must be satisfied before clearance. Failing to meet it gets the shipment held or rejected.

Under the Foreign Trade Act, imported goods or their packaging must carry a country-of-origin mark a consumer can identify, and the import declaration must state whether, how, and in what form it's marked. A missing or incorrect mark can mean a held shipment, a corrective order, or a fine.

There are standards for the mark's placement, size, and language (Korean must appear alongside it), so KONIVO reviews this at the label-design stage.

Declaring a value below the actual transaction price ("undervaluing") to reduce duty is illegal.

Customs can still assess additional duty after the declaration is accepted, through a post-clearance review. When KONIVO is the importer (IoR), primary tax liability and declaration responsibility fall on KONIVO, so submitting an accurate invoice and documentation is a contractual obligation.

Duty already paid can be refunded in these cases: ① an overpayment, ② re-exporting or disposing of goods that don't match the contract (non-conforming goods), ③ a refund on raw materials used for export (under the Act on Special Cases Concerning the Refund of Customs Duties). KONIVO handles the refund application and the customs procedure.

When shipping directly from overseas to a Korean consumer, as in Plan A (cross-border), list clearance / simplified clearance (overseas direct purchase) rules apply under the individual buyer's own name, and an international courier handles the personal clearance. The buyer needs a personal customs ID code, and the duty-free threshold and requirements vary by item price and category. See the "Overseas direct-purchase customs guide" link below for the detailed procedure.

This guide is based on the official sources below. Check the source text for the latest rules.