helptariff

Taiwan → Korea clearance guide

Overview

  • · Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • · Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • · A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • · FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • · Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

Procedure

Taiwan export side

Exports from Taiwan are also cleared by the Customs Administration of the Ministry of Finance. The export declaration is transmitted through the Customs-Port-Trade Single Window and routed as C1 (release without review), C2 (document review) or C3 (physical examination). Ordinary goods carry no export duty, but the trade promotion service fee is still payable.

To export in a company's own name, the company must first register as an exporter and importer with the International Trade Administration of the Ministry of Economic Affairs, which includes an English company name pre-check and the registration itself. A company without registration can work through a registered trader or a customs broker, but the exporter shown on the declaration changes accordingly.

Whether goods are controlled is read from the export regulation column of the commodity classification table. Strategic high-tech commodities (SHTC) need an export permit from the International Trade Administration; certain agricultural, fishery and livestock products need quarantine from the Animal and Plant Health Inspection Agency, and goods on the export inspection list must be presented to the Bureau of Standards, Metrology and Inspection.

The release record of the export declaration is what supports the zero-rated business tax return and any drawback of tax on raw materials. If the buyer wants a preferential rate at destination, the exporter supplies the corresponding certificate of origin: goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin, while Taiwan has no free trade agreement with Korea or the United States.

Korea import side

Import clearance in Korea is handled by the Korea Customs Service (KCS) through its electronic system, UNI-PASS. Goods that arrive are reported on discharge, moved into a bonded area, declared, assessed and then released with an import declaration certificate (수입신고필증). A declaration may also be filed before arrival, or even before the vessel departs, when speed matters.

Duty is assessed on the CIF customs value, and import VAT of 10% is charged on top. Depending on the product, individual consumption tax, liquor tax, education tax and the special rural development tax may also apply. Small self-use consignments can instead be assessed at the simplified combined rate (간이세율) under Article 81 of the Customs Act.

The small-consignment exemption applies to self-use goods with a goods value of US$150 or less, and US$200 or less for goods originating in the United States under KORUS. The basis is Article 94(4) of the Customs Act, Article 45(2)1 of its Enforcement Rules, and Articles 67 and 68 with Annex 11 of the KCS notification on import clearance. Shipments from the same sender arriving on the same day, or one consignment split artificially, are aggregated for the threshold.

The importer may file directly (자가통관) or appoint a licensed customs broker (관세사). An individual importer needs a personal customs clearance code (개인통관고유부호). Product requirements under the Food Sanitation Act, the Cosmetics Act, the Electrical Appliances and Consumer Products Safety Control Act (KC marking) and the Radio Waves Act are checked as part of the declaration.

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Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection