Comzip Calculators 한국어

Korea Customs Duty & VAT Calculator

Calculates customs duty and VAT using the same items and rates as the Korea Customs Service's official "Estimated Tax for Overseas Purchases" calculator (including individual consumption tax, liquor tax, and education tax where applicable). Verified against 137 items and all tariff types (basic/EU FTA/US FTA) with matching live results.

This result reproduces the logic of Korea Customs' official calculator as a simplified estimate. Actual tax depends on the exact HS classification of the item, the customs-notified exchange rate on the day of clearance, and whether personal-use quantity limits are exceeded. Korea Customs' official calculator applies a flat $150 duty-free threshold regardless of origin country or shipping method (it does not reflect the $200 express-courier exception that applies in some cases), and this calculator matches that behavior. Always confirm the actual amount payable with Korea Customs (call 125 within Korea) or a licensed customs broker.

Frequently Asked Questions

Why is the threshold $150 even for US purchases?

Korea Customs' official "Estimated Tax for Overseas Purchases" calculator doesn't ask about the shipping method (e.g. express courier), so it always uses the $150 threshold regardless of origin country. In practice, a $200 threshold can apply under the Korea-US FTA specifically for goods shipped from the US via express courier — but since this calculator aims to reproduce the official calculator's results exactly, it uses the same $150 threshold.

How do I choose the tariff type?

If the item originates from the EU or US and you have proof of origin meeting the relevant FTA's rules of origin, you can select the preferential FTA rate (Korea-EU FTA or Korea-US FTA). Otherwise, or if you're unsure, select Basic tariff. Many items have a 0% tariff rate under an applicable FTA.

Which items carry individual consumption tax, liquor tax, or education tax?

Luxury handbags and luxury wristwatches can only be calculated when the taxable price exceeds 2,000,000 KRW, and individual consumption tax (20%) plus education tax (30% of that) only applies to the amount exceeding 2,000,000 KRW. Wine and sake carry a 30% liquor tax; whisky and brandy carry a 72% liquor tax, plus education tax (10% of liquor tax for wine/sake, 30% for whisky/brandy). For these items, liquor tax always applies even under the $150 threshold (only customs duty and VAT are exempt).

How is VAT calculated?

VAT = (taxable price + customs duty + individual consumption tax + education tax + liquor tax + special rural development tax) × 10% — applied last, on top of every other tax combined.