Yakjuⓚ
HS Code 2206002020
Tax still applies even within the duty-free limit
If the goods price is at or below the duty-free limit, customs duty and VAT are waived. However, liquor tax and education tax are charged regardless of the amount, not just on the amount exceeding a threshold. Alcoholic beverages also have a quantity requirement — only up to 1 bottle (1 liter or less) is recognized as personal use.
Alcoholic beverages 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 |
|---|---|
| 30% | |
| 30% |
FTA preferential rates (certificate of origin required) · 14
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 7.5% | |
| 7.5% |
Estimated tax calculator
For alcoholic beverages, liquor tax and education tax apply in addition to customs duty and VAT, and that tax amount is then included again in the VAT taxable base.
This heading mixes alcoholic beverage types with different tax rates, so a specific rate can't be determined.
Please check with the Korea Customs Service or a licensed customs broker.
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 ↗