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Customs Duty Notice

Posted by ByTheR(ip:)

Date 2021-08-16

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BytheR Customs Duty Notice


Tax exemption and taxation standard of the postal items and consignments Clearance exemption of the tax is only applied to the item that has less than USD 150 value and restricted to the following standard of ‘number of self-usage acknowledgment’, and taxation clearance is applied if the product exceeds USD 150 if it is the entire price.


Tax is imposed on the basis of the taxable value (price of the product + freight to a port of entry + insurance) when it comes to taxation clearance.

※ The tax rate depends on the item classification, and the tax amount may vary depending on the, etc tax rate type.


1. Tax

① Among goods subject to an import declaration, only those for personal use that their total customs value, including shipping cost, is no more than USD 150 are exempted from customs duties and VAT.

② If the total customs value exceeds USD 150, customs duties and VAT will be calculated based on the total customs value.

③ Goods not recognized for personal use even if the tax base amount is less than 150,000 won.

④ Goods in excess of USD 250 on a tax basis, even if it is a sample.

※ Depending on the exchange rate and tax rate changes at the time of customs clearance, there may be some difference from the actual tax amount.


2. Tax Free

① Goods not exceeding USD 150 of the tax base amount and recognized for personal use 

② Goods with a tax base of USD 250 or less - Goods recognized to be used as samples



3. Customs Payment Criteria

① The payer of the tariff is the recipient, not the buyer.

② Total taxable prices include commodity prices + foreign inland shipping + foreign taxes + international shipping + insurance.

③ If the tax base amount exceeds USD 250, additional duties and education and special consumption taxes shall be paid.


※ Combined taxation is performed even when overseas providers are the same or different, and combined taxation is processed for shared delivery.


Combined Taxation?

Even if the overseas suppliers are different and the shipping dates are different, if they enter the port on the same day, all of the goods are combined and subject to tariffs.

* However, even if the arrival date is the same, products sent from other countries are not subject to Combined Taxation.


예) If the buyer (A) purchased goods (USD 130) in Korea were shipped on the 10th and another (USD 80) was shipped on the 11th, all of these items entered the United States on the 13th, a tariff of 130+80=210 will be imposed.



4. How to calculate tariffs


1 Tax base amount = Product price + International shipping fee

ex) FEDEX and DHL = product price + local shipping fee + international shipping fee

2 Tariffs = Tax base amount x Tariff rate

3 VAT = (Tax base Amount + ② Tariff) x VAT rate

4 Payment tax = ② Tariff + ③ VAT


ex) when the product price is USD 140, international shipping fee USD 30 person (tariff rate 8%, VAT rate 10%)

1 commodity price USD 140 + international shipping fee USD 30 = tax base amount USD 170

2 Tariffs = USD 170 x 8% = 13.6

3 VAT = (170 + 13.6) x 10% = 18.36

Tax to be paid is ② + ③ = 31.96


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