How to use the overseas purchase duty and VAT calculator
- Enter the currency, item price and international shipping, and type in the exchange rate yourself. If the currency is not US dollars, also enter the USD rate.
- Choose the shipping origin, delivery method, item and whether it is for personal use, and you first see whether it is exempt and how it compares with the limit.
- If it is not exempt, the duty, VAT (and special excise and education tax if needed), the tax total and the total estimated cost are calculated.
How it is calculated
Small goods brought in for personal use are exempt from duty and VAT when the price is at or below a limit. The limit is usually 150 US dollars, and 200 dollars for US shipments by express courier under list clearance. This tool first converts your amount to dollars and compares it with the limit, and if you are over it or the goods are not for personal use, it treats them as taxable and calculates the tax.
The taxable value is the item price plus international freight and insurance converted to won. Duty is the taxable value times the duty rate, and VAT is 10% of the taxable value plus duty (plus special excise tax if any). For items subject to special excise tax such as luxury bags, watches and jewelry, 20% is charged on the part above a 2 million won threshold, and 30% of that amount is added as education tax.
Good to know
There are items excluded from list clearance. Supplements, food, medicine, herbal medicine, functional cosmetics and quarantine items must go through formal import declaration, and the 150 dollar limit applies regardless of country. Importing a large quantity at once may not be accepted as personal use, so check the quantity rules too.
Under agreements such as the Korea-US FTA, a proof of origin can mean a lower or 0% duty rate. This calculator does not reflect treaty rates and uses general reference rates. A system that waives collection when the total tax is under 10,000 won exists and is included as an option. The amount actually charged follows customs' decision, so this is only an estimate.
Check before you buy
- Confirm before buying whether shipping counts toward the exemption limit.
- If you are near the limit, also account for the exchange rate and the seller's taxes.
- Remember that supplements and food use the 150 dollar limit regardless of country.
- Confirm the exact tax with the customs service estimate tool.
- Get your personal customs clearance code in advance.
FAQ
What is the tax-free limit for overseas purchases?
For goods you will use yourself, duty and VAT are waived when the item price is 150 US dollars or less. For goods from the United States that come by express courier and qualify for list clearance, the limit is 200 dollars. If you receive it by international post, or it is an excluded item such as supplements, food or medicine, the 150 dollar limit applies even from the US.
If I am only slightly over the limit, is everything taxed?
Yes. Once over the exemption limit, the whole amount is taxed, not only the excess. For example, with a 150 dollar limit, a 151 dollar item is taxed on all 151 dollars. Near the limit, therefore, check shipping and exchange rate changes too.
Are the rates in this calculator exact?
Duty rates differ by item, and even the same item varies with its detailed classification, origin and FTA treatment. The rates here are rough references and can be edited. For exact amounts, use the Korea Customs Service estimate tool for overseas purchases or call 125.
Notes & limitations
This calculator is a reference estimate based on the general rules checked in October 2026. Rates, limits and exemption conditions can change with laws and customs notices, and the actual tax is decided by customs review. For important purchases, confirm with the Korea Customs Service (call 125). This tool does not recommend any purchase.