Trade route
Import duty from Japan to South Korea
Core data is missing or not current. Calculations are not offered as verified.
LandedGrid does not currently calculate for South Korea.
The rules below are documented for reference; see the coverage matrix for what is needed to enable it.
Customs valuation
CIF-type basis — transport and insurance to the border are included
Transaction value including freight, insurance and other transport-related costs up to the port of import (CIF basis).
Customs Act (Korea), Art. 30 · Korea Legislation Research Institute
Customs exchange rate
Korea Customs Service publishes weekly customs exchange rates for imports. The official open-data API needs a registered service key; until the key is configured LandedGrid holds no KCS rates and non-KRW amounts need a rate from you.
Applicable date: Week of the import declaration.
Taxes and government fees on import
- Value-added tax on imports (10%)10%
Base: customs value + duty + additional duties + trade remedies + excise
Value-Added Tax Act (Korea), Arts. 29–30
Low-value consignments
Personal-use goods whose total customs value including shipping does not exceed US$150 are exempt from customs duty and VAT. Above US$150, duty and VAT are calculated on the total customs value.
In force from 2016-01-01 · Clearance of personal-use express goods
What the origin — Japan — changes
The standard (MFN / third-country) rate applies to goods from Japan unless a measure for that origin says otherwise. Three kinds of measure depend on origin, and the calculator above resolves each for your tariff code and date:
- Preferences. Where South Korea grants a preferential rate to Japan under a trade agreement or scheme, it is shown as a separate scenario. It applies only if the goods meet the rules of origin and you hold proof. How preferential origin works.
- Trade remedies. Anti-dumping and countervailing duties are not identified reliably in the ingested file. About trade remedies.
- Additional tariffs. South Korea applies no general origin-based additional tariffs beyond trade remedies in the data LandedGrid holds.
What LandedGrid does not calculate for this destination
- base duty: Rates come from the KCS annual open-data file. Adjustment, quota and emergency tariffs that change during the year may be missing until the next file.
- preferences: FTA rates are covered where the agreement code maps to a single, certain partner. The KCS FTA portal states its information is for reference only; the agreement text governs.
- trade remedies: Anti-dumping and countervailing duties are not identified reliably in the ingested file.
- quotas: Quota tariff recommendations and balances are not held. In-quota rates are never assumed.
- taxes: VAT is calculated at 10%. The legal text of the VAT base has not yet been verified by LandedGrid against a primary Korean source, and other internal taxes are not calculated.
- excise: Individual consumption tax, liquor tax, education tax and rural development special tax are not calculated.
- customs fx: KCS weekly rates require a data.go.kr service key that is not configured.
- regulatory: Import requirements under the Integrated Public Notice are not yet covered.
Related
Other origins into South Korea
- China → South Korea
- Türkiye → South Korea
- Vietnam → South Korea
- India → South Korea
- Germany → South Korea
- United States → South Korea
- United Kingdom → South Korea
- Mexico → South Korea
- Italy → South Korea
- Thailand → South Korea
- Indonesia → South Korea
- Bangladesh → South Korea
- Poland → South Korea
- Taiwan → South Korea
- Malaysia → South Korea
- Australia → South Korea
- Canada → South Korea
- France → South Korea
From Japan elsewhere
Product headings in South Korea
Customs value · Exchange rate · Low value · Import tax · Trade agreements · Sources
south-korea