Korea Customs and Tax Refund Guide

Customs clearance rules when entering South Korea and the duty-free/tax refund system for purchases made during your trip are key details every traveler should know. Here is a guide to customs declaration procedures upon arrival and various tax refund methods for foreign visitors.

South Korea Entry Customs Declaration and Duty-Free AllowanceLearn about duty-free limits for personal items, livestock product entry restrictions, and customs declaration methods when entering South Korea.

All travelers entering South Korea must follow duty-free regulations for personal items. Failing to follow these rules may result in penalties, such as additional taxes.

1. Basic Duty-Free Allowance

• Per Person Duty-Free Limit:
  • Items purchased abroad (including Korean duty-free shops) or received as gifts are duty-free if their total combined value is USD 800 or less.
  • Items exceeding this basic limit must be declared voluntarily to customs upon arrival. Declared items receive a discounted tax rate, with a 30% reduction in duty (up to a maximum of 200,000 KRW) for voluntary declarants.

2. Special Duty-Free Limits by Item (Applied separately from the basic $800 limit)

The following three categories do not count toward the basic $800 limit and have separate individual allowances:

• Alcoholic Beverages:
  • No Bottle Limit: The previous limit of up to 2 bottles has been removed, so you can bring any number of bottles. However, duty-free status applies only if the total volume is 2L or less and the total value is USD 400 or less (e.g., 6 small 330ml beer cans or 4 500ml bottles, as long as total volume and price stay within limits).
• Tobacco:
  • Up to 200 cigarettes (1 carton). (Limits for e-cigarettes vary depending on nicotine liquid volume, such as 20ml or less, or specifications).
• Perfume:
  • 100ml or less regardless of type: Combined volume up to 100ml or less is duty-free, regardless of concentration or product type (Eau de Parfum, Eau de Toilette, Cologne, etc.).

3. Restricted and Strictly Prohibited Items (Warning)

• Meat and Processed Meat Banned:
  • To prevent livestock diseases (such as African Swine Fever), all processed foods containing meat (beef jerky, sausages, dumplings, canned meat, etc.) are strictly prohibited. Bringing these items results in immediate confiscation and heavy fines of up to several million KRW, so do not carry them.
• Fresh Fruit and Plants:
  • Fresh fruit, seeds, seedlings, and soil cannot pass clearance under the Plant Protection Act and must be declared to plant quarantine for inspection.
• Illegal Drugs and Weapons:
  • Firearms, swords, adult material, and products containing cannabis components (cannabis gummies, CBD oil, etc.) are subject to criminal penalties upon entry.

4. How to Declare Customs

• Exemption from Submitting Declaration Forms:
  • Travelers with no excess goods, no alcohol or tobacco over duty-free limits, and no restricted items do not need to fill out or submit a paper customs declaration form. Proceed directly through the 'Nothing to Declare' channel at customs.
• Mobile and Paper Declaration:
  • Travelers with items to declare can fill out a paper form distributed on the plane, or use the Korea Customs Service 'Traveler Customs Declaration' mobile app (supports English, Korean, Chinese, and Japanese) or website. You can scan the generated QR code at the dedicated mobile customs gate for fast clearance.

Guide to Instant Tax Free and Airport Tax Refund for Foreign TouristsCompares instant tax-free purchases, where taxes are deducted directly at the register, with post-refunds claimed upon departure.

In South Korea, a 10% Value-Added Tax (VAT) is included in the final price of all consumer goods. Foreign tourists shopping at participating 'Tax Free' or 'Tax Refund' stores can either receive an instant tax deduction at checkout (Tax Free) or pay full price first and claim a refund when departing (Tax Refund).

1. Eligibility Requirements

• Eligible Travelers: Foreign tourists staying in South Korea for less than 6 months (or overseas Koreans living abroad for over 2 years who stay in Korea for less than 3 months).
• Minimum Purchase Amount: Tax refund benefits start at a minimum purchase of 15,000 KRW or more per transaction at a participating store.
• Time Limit: You must depart South Korea with the unused, unopened items within 3 months of purchase.

2. Tax Deduction and Refund Methods

1) Instant Tax Free (Tax deducted at payment)

• How to Use: Present your physical passport at the checkout counter when buying items. The system automatically deducts the VAT, letting you pay the discounted pre-tax price directly.
• Limits: Available for single transactions under 1,000,000 KRW, up to a total combined purchase limit of 5,000,000 KRW per trip. If your purchase exceeds these limits, pay the full price first and apply for a post-departure Tax Refund.

2) Downtown Tax Refund (Settled at downtown kiosks)

• How to Use: Pay the full price including VAT at the store and receive a 'Tax Refund Slip' at the register. Scan your passport and receipt at unmanned kiosks or tax refund desks located in major tourist areas to receive cash refunds (KRW) on the spot.
• Purchase Limits: Downtown refund is available only when the purchase amount per single receipt is 600,000 KRW or less. Items with a single receipt exceeding 600,000 KRW cannot be processed downtown and must go through airport customs for a refund.
• Guarantee Requirement: Since you have not yet departed South Korea, an overseas credit card under your name must be pre-authorized at the kiosk as a security deposit. The card deposit holds are canceled once airport customs approves your item export on your departure day.

3) Airport and Port Tax Refund (Final settlement at departure area)

Procedures for getting tax refunds using unmanned Tax Refund Kiosks at airports or ports:

• 5-Step Process for Airport Refund and Baggage Check-in:

1. Check-in at the Airport:
   • Baggage without tax refund items: Check in your bag at the airline counter normally.
   • Baggage containing tax refund items: Inform airline staff, "This bag contains items for tax refund and requires customs inspection." Staff will weigh the bag, attach a luggage tag, and return the bag to you instead of placing it on the conveyor belt.

2. Kiosk Scan and Customs Verification:
   • Take the tagged bag to an unmanned kiosk in the general public area of the airport and scan your passport and tax refund receipts.
   • If the screen displays 'Customs Inspection Required (X mark)', take your bag to the customs desk (near Counter J in Terminal 1 at Incheon Airport) and show the officer your luggage tag, receipts, and unused items for system approval.
   • 6 Steps for Kiosk Usage:
   1. STEP 01 (Language Selection): Select your preferred language (English, Korean, Chinese, Japanese, etc.) on screen.
   2. STEP 02 (Passport Scan): Scan your passport on the reader.
   3. STEP 03 (Tax Refund Slip Scan): Scan the Tax Refund Slips received from stores. (Standard receipts cannot be scanned.)
   4. STEP 04 (Check Customs Approval): Customs inspection is required if total tax refund exceeds 75,000 KRW or if selected randomly (X mark).
   5. STEP 05 (Customs Inspection): If customs inspection is needed, go to the customs counter with your items, passport, and slips to get an export validation stamp. (If you check in bags or depart without validation, refunds are not possible, and downtown refunds will charge the registered credit card deposit.)
   6. STEP 06 (Collect Cash): After completing procedures, receive cash from the kiosk or select mobile payment options.

3. Check in Your Luggage:
   • Once customs approves export clearance, drop off your tagged bag directly at the 'Oversize Baggage' belt next to the customs desk without returning to airline counters.

4. Security Screening and Immigration:
   • Pass security screening and immigration to enter the Duty Free Zone.

5. Collect Your Refund:
   • Visit refund counters or kiosks inside the boarding area to scan your passport and receipts. Collect cash (KRW) or settle refunds via credit card or mobile pay (Alipay, WeChat Pay, etc.).

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