Shipping parcels from 
China to Korea: what taxes apply at USD 150 or less? in detail
Goods for personal use that meet the channel conditions and are priced at USD 150 or less are tax-free (USD 150 when shipped from China; USD 200 for qualifying list clearance from the US). The price includes taxes, domestic shipping and insurance in the country of dispatch; international freight and insurance to Korea may be excluded when clearly distinguished from the other costs. Above USD 150: duty and 10% VAT are assessed by the goods and any relief; who pays and when depends on the import and delivery terms. An August 2026 notice scheduled a trial of an e-commerce customs platform from 28 August 2026 (its actual full-launch status was not verified as of this page's check date), and the extra identity check is introduced in stages: from 28 August 2026 it applies to newly issued or amended clearance codes; existing holders join when they renew in their birthday month in 2027. Eligible shopping platforms may do the check for the buyer.
- Applies to
- Postal or courier parcels sent from China to individuals in Korea.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Case | Duty | VAT | Status | Source |
|---|---|---|---|---|
| Shipped from China, USD 150 or less (personal use, channel conditions met) | None | None | In force | |
| Over USD 150 | Normal rules: duty by goods and reliefs (taxable value × rate) | (Taxable value + duty) × 10%; who pays depends on the import and delivery terms | In force | Same |
| E-commerce customs platform | — | Staged one-time check: new/amended codes first, existing codes at 2027 birthday-month renewal; platforms may verify for buyers; e-commerce sellers must register | An August notice scheduled a trial and planned full launch within the year; actual full-launch status not verified as of this page's check date |
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.
- Check eligibility using the actual transaction value and shipping documents; above USD 150, work out duty and tax by the goods and any relief, and state in writing who pays and when under your import and delivery terms. Do not split or undervalue shipments to claim relief.
- Watch for the official full-launch notice of the e-commerce customs platform, and 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
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Whether the platform has fully launched, and the exact threshold and date for e-commerce seller registration: not verified.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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