Stems
HS Code 2401301000
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, individual consumption tax, tobacco consumption tax, and local education tax are charged regardless of the amount.
Tobacco products 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% | |
| 54% |
FTA preferential rates (certificate of origin required) · 10
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 8% | |
| 20% | |
| 20% |
Estimated tax calculator
For tobacco products, individual consumption tax, tobacco consumption tax (KRW 1,007 per 20 cigarettes), and local education tax apply in addition to customs duty and VAT, and the individual consumption tax is then included again in the VAT taxable base. In addition, though not a tax, a national health promotion levy also applies. This calculator cannot produce an accurate amount for tobacco.
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 ↗