Shipping parcels from China to Korea: is there tax under USD 150?
Answer
Goods for personal use priced at USD 150 or less are tax-free (USD 200 when shipped from the US; USD 150 when shipped from China). The price includes taxes, domestic shipping and insurance in the country of dispatch, but not the international freight to Korea. Above USD 150: duty and 10% VAT are collected on arrival. From August 2026 an e-commerce customs platform is in trial; buyers use their Personal Customs Clearance Code plus a one-time verification code.
- Applies to
- Postal or courier parcels sent from China to individuals in Korea.
Rules at a glance
| Case | Duty | VAT | Status | Source |
|---|---|---|---|---|
| Shipped from China, USD 150 or less (personal use) | None | None | In force | Korea Customs Service |
| Over USD 150 | Taxable value (incl. international freight and insurance) × rate | (Taxable value + duty) × 10% | In force | Same |
| E-commerce customs platform | — | Personal Customs Clearance Code + one-time code; e-commerce sellers must register | Trial from 28 August 2026, full launch within the year | Policy briefing, 24 August 2026 |
Worked example
A USD 180 garment with USD 20 international freight, assuming a 13% duty rate (check Korea's tariff): taxable value USD 200, duty USD 26, VAT (200 + 26) × 10% = USD 22.6, total about USD 48.6.
What you can do yourself
- On the product page, say clearly that Korean buyers must provide their Personal Customs Clearance Code.
- Try to keep each consignment within USD 150; above that, tell buyers they will pay tax on arrival.
- Once the e-commerce customs platform fully launches, check whether sellers must register.
When to use a licensed professional
- If you are unsure whether goods count as "personal use", or you plan bulk commercial imports, talk to a Korean licensed customs broker (gwansesa).
- If you receive a demand for tax or a penalty notice, talk to a Korean customs broker or lawyer.
Check before you pay, and warning signs
- If someone offers to register you as an e-commerce seller, check their Korean customs broker licence and fees.
- "Split it into several orders and they all count as personal use" or "borrow someone else's clearance code" are warning signs.
Unknowns
- Any extra special duty on Chinese goods: none found this time.
- Exact threshold and date for e-commerce seller registration: waiting for full launch.
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