Other
HS Code 0305790000
Estimated tax 96,000 · Basic rate 20% · based on a goods price of KRW 300,000 (amount over the duty-free limit)
Duty-free limit Other countries 214,059 KRW · United States 285,412 KRW — Both customs duty and VAT are KRW 0
If you go over the limit, tax applies to the full goods price, not just the amount exceeding the limit.
Quarantine required This item is excluded from list clearance and requires a formal import declaration. Even if the amount is under the limit, the procedure differs and additional requirement checks may apply.
Duty rates
| Type | Rate |
|---|---|
| 20% |
FTA preferential rates (certificate of origin required) · 13
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 4% | |
| 10% | |
| 16% | |
| 20% |
Standard product names under this HS code (Korean)
갈치 · 갯장어 · 건대구(대구채) · 건대구(두절대구) · 건대구(통대구) · 고등어 · 기타 건대구 · 까나리 · 꽁치(학꽁치 포함) · 멸치(엔그라울리스속 제외) · 멸치(엔그라울리스속) · 명태 · 배도라치(실치) · 복어 · 북어(절개) · 북어(통북어) · 북어채 · 송어 · 연어(태평양 연어 제외) · 전갱이 · 정어리 · 조기 · 청어 · 태평양 연어
These are the Korea Customs Service's official Korean-language names, as required on Korean import declarations. There is no English translation.
Estimated tax calculator
Larger quantities may not be recognized as personal use and could become taxable. Customs makes the final determination.
| Taxable value | — |
| Customs duty | — |
| VAT | — |
| Total tax | — |
VAT is 10% of (taxable value + customs duty).
Korea Customs Service notified exchange rate 1 USD = 1,427.06 KRW · 2026-08-09
Official verificationThis rate is for reference only. Before paying, verify the tariff heading on the Korea Customs Service's Customs Law Information Portal. Verify on the Customs Law Information Portal ↗