Korea Customs Threshold $150 USD: Complete Guide for International Shoppers (2026)
July 06, 2026
Key Takeaways
- South Korea duty-free import threshold: USD (excluding shipping) for most countries.
- US-origin goods: threshold is USD under the KORUS FTA.
- Above threshold: customs duty + 10% VAT on CIF value.
- You need a free Personal Customs Clearance Code (PCCC) for all personal imports.
- Multiple packages same day are combined in value by Korean customs.
What Is the Korea Customs Threshold?
If you shop internationally and ship to a Korean address, know this number: USD. This is South Korea’s de minimis threshold — the ceiling below which imported goods are cleared without customs duty or VAT.
The threshold applies to the declared value of the goods only, excluding shipping fees. According to the Korea Customs Service, goods priced below USD (excluding shipping) from most countries are exempt from customs reporting and duty. For US-origin goods, this limit is USD. (Korea Customs Service — Official English Portal)
US vs. All Other Countries: Two Different Thresholds
South Korea maintains two thresholds depending on where goods originate:
| Origin Country | Duty-Free Threshold | Legal Basis |
|---|---|---|
| United States | USD | KORUS Free Trade Agreement |
| All other countries | USD | Korea Customs Act / KCS regulations |
The threshold for US-origin goods applies to express shipments qualifying under KORUS FTA. Goods must genuinely originate from the US — shipping via a US reshipping address alone does not automatically qualify.
How Customs Duties Are Calculated Above
When your order exceeds the threshold, Korea Customs Service calculates tax on the CIF value — cost of item + insurance + freight. Your shipping cost is included in the taxable base even though it does not count toward the threshold test.
Step-by-Step Duty Calculation
- CIF Value = Item price + shipping cost + insurance
- Customs Duty = CIF Value x duty rate for your product category
- VAT Base = CIF Value + Customs Duty
- VAT = VAT Base x 10%
- Total Tax Owed = Customs Duty + VAT
Duty Rates by Product Category
| Product Category | Customs Duty | VAT |
|---|---|---|
| Clothing & Apparel | 8–13% | 10% |
| Shoes & Footwear | 8–13% | 10% |
| Cosmetics & Perfume | 6.5% | 10% |
| Smartphones & Tablets | 0% | 10% |
| Household Electronics | 0–8% | 10% |
| Health Supplements | 8% | 10% |
| Books & Publications | 0% | 10% |
| Food Products | 0–54% | 10% |
Rates cited from: Momotherose Korea Customs Guide and ComGateway South Korea Import Guide.
Personal Customs Clearance Code (PCCC): What It Is and Why You Need It
Every individual importing goods into South Korea for personal use must provide a Personal Customs Clearance Code (개인통관고유부호, abbreviated PCCC or PCC). This is a free, permanent 13-digit code starting with the letter “P” issued by the Korea Customs Service.
Without your PCCC, your package may be held at the border — leading to storage fees and delivery delays.
How to Get Your PCCC (Step by Step)
- Visit the official application page: unipass.customs.go.kr/csp/persIndex.do
- Select 신규발급 (New Issue) for first-time applicants.
- Verify identity via SMS or the PASS app.
- Enter your name, date of birth, ARC number (or passport number), and Korean address.
- Your code is issued immediately and is permanent — save it for all future purchases.
Enter your PCCC in the “customs ID” or “tax ID” field on Amazon, iHerb, ASOS, Temu, and any international checkout. This also protects your Korean resident registration number from being shared with overseas retailers.
If you need your Korean address in the correct English format for international shopping, Jusome’s free Korean address converter gives you the standardized English version instantly.
The Multiple-Package Rule: A Common Mistake
Many shoppers try to stay under the limit by splitting orders into smaller shipments. Important: Korea Customs Service aggregates all packages arriving at the same port on the same day. If combined declared value exceeds , duties apply to the full combined total.
- Space out shipments so they arrive on different days where possible.
- Do not assume splitting an order automatically avoids duty.
- Packages from different retailers arriving the same day can be combined.
What Happens When Customs Contacts You
When your shipment requires duties, the carrier (DHL, FedEx, Korea Post, etc.) contacts you — usually by SMS or email in Korean — requesting your PCCC or passport number and duty payment before releasing the parcel.
Failure to respond promptly can result in storage fees, package return, or — for airport arrivals — detention until duty is paid. Monitor carrier messages carefully and use a translation app for Korean notices.
Tips for Smooth Customs Clearance
- Declare accurately. Undervaluing goods is customs fraud and can result in fines or confiscation.
- Budget for shipping in your tax estimate — once over the threshold, shipping is included in the CIF tax base.
- US reshippers do not always qualify for KORUS FTA. The goods must genuinely originate from the US.
- Some categories have extra restrictions — food, pharmaceuticals, and certain electronics may require health or safety inspections.
- Save your PCCC in your phone for quick access at every international checkout.
Frequently Asked Questions
What is the Korean customs duty-free threshold?
The duty-free threshold for most countries is USD (excluding shipping). For goods originating in the United States it is USD under KORUS FTA. Source: Korea Customs Service official portal.
Do I pay tax on orders under shipped to Korea?
No. Orders with declared goods value under USD (excluding shipping) are exempt from customs duties and VAT.
What is a Personal Customs Clearance Code (PCCC)?
A free 13-digit number starting with “P” issued by the Korea Customs Service. Apply at unipass.customs.go.kr/csp/persIndex.do.
How are Korean customs duties calculated?
Duties are calculated on CIF value (item + insurance + shipping). Category duty rate applies, then 10% VAT on top. Example: clothing + shipping = CIF → 13% duty = .60 → VAT on .60 = .86 → total tax approx. .46.
What happens if multiple packages arrive on the same day?
Korea Customs combines the declared value of all packages arriving at the same port the same day. If combined total exceeds , duties apply to the full amount.
Do I need my Korean address in English for international shopping?
Yes. Use Jusome’s free address converter to get the correct English format for any overseas retailer or shipping form.
Conclusion
South Korea’s USD customs threshold is clear: stay under it, provide your PCCC at checkout, and most international orders arrive duty-free. Go over it, and you owe customs duty plus 10% VAT on the full CIF value. For US-origin goods the limit is USD. Getting your Korean address right for international shipping is equally important — Jusome offers a free tool to convert your Korean address to the correct English format for any overseas retailer.
Sources / 참고 자료
- Korea Customs Service — Official English Portal (customs.go.kr/english) — Official threshold rules and PCCC information
- Korea Customs Service — PCCC Application (unipass.customs.go.kr) — Official free PCCC issuance page
- Momotherose — Shopping from Overseas and Korean Customs — Duty rates, threshold details
- ComGateway — South Korea Customs and Import Taxes — PCCC, KORUS FTA, duty rates
- Flip Korea — How to Get Your PCCC — Step-by-step PCCC application
- GoWonderfully — Foreigner’s Guide to Korean Customs — Multiple-package rule
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