Used
HS Code 8703218000
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 and education tax are charged regardless of the amount.
Duty rates
| Type | Rate |
|---|---|
| 10% | |
| 8% |
FTA preferential rates (certificate of origin required) · 13
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% | |
| 0% |
Standard product names under this HS code (Korean)
불꽃점화식(1000cc이하)중고차,구급차 · 불꽃점화식(1000cc이하)중고차,기타 · 불꽃점화식(1000cc이하)중고차,로드스터 · 불꽃점화식(1000cc이하)중고차,밴 · 불꽃점화식(1000cc이하)중고차,세단 · 불꽃점화식(1000cc이하)중고차,에스유 · 불꽃점화식(1000cc이하)중고차,웨건 · 불꽃점화식(1000cc이하)중고차,지프 · 불꽃점화식(1000cc이하)중고차,컨버터블 · 불꽃점화식(1000cc이하)중고차,쿠페 · 불꽃점화식(1000cc이하)중고차,픽업트럭 · 불꽃점화식(1000cc이하)중고차,홈카
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
For passenger cars, individual consumption tax (5%) and education tax (30% of the individual consumption tax) apply in addition to customs duty and VAT, and that tax amount is then included again in the VAT taxable base. Light vehicles with an engine of 1,000cc or less can be exempt from individual consumption tax if they meet the requirements, but there is also a size requirement, so eligibility cannot be confirmed from the HS code alone.
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 ↗