Used

HS Code 8703502000

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%
	8%

Standard product names under this HS code (Korean)

중고차 (기타) · 중고차 (아세안 적용배제) · 중고차 (중국) · 중고차 (터키)

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

Tax cannot be calculated here

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 ↗