CUSTOMS DUTIES: NEW ZEALAND TO SOUTH KOREA

Overview of Customs Duties from New Zealand to South Korea

Exporting goods from New Zealand to South Korea involves navigating a well-established customs framework with clear regulations and competitive duty rates. South Korea maintains one of the world's top 10 largest ecommerce markets with sophisticated import procedures and fair landed cost structures. The Korea Customs Service administers all import regulations, and goods must comply with South Korean standards and safety requirements before clearance.

South Korea's customs system is based on the Cost-Insurance-Freight (CIF) valuation method, meaning duties and taxes are calculated on the product price plus freight and insurance costs. The country has established a de minimis threshold of USD 150 (FOB value), below which goods are exempt from both duties and taxes, making it favorable for smaller shipments.

De Minimis and Tax Thresholds

Threshold Type	Value (USD)	Basis
Duty and Tax De Minimis	150	FOB Value
General Import Tax Rate	10%	CIF Value
Special Excise Tax (Luxury/Durable Goods)	10-20%	CIF Value
Average Import Duty Rate	8%	CIF Value

General Duty Rates by Product Category

Product Category	Typical Duty Rate	Notes
Food and Beverages	Varies by HS code	Contact our experts for specific rates
Home Appliances and Electronics	Varies by HS code	Contact our experts for specific rates
Clothing and Textiles	Varies by HS code	Contact our experts for specific rates
Cosmetics	Varies by HS code	Contact our experts for specific rates
Household Items	Varies by HS code	Contact our experts for specific rates
Luxury Items and Durable Goods	10-20% Excise Tax	Additional special excise tax applies

Required Documentation

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents and weights
• Import Declaration Certificate (required for customs clearance)
• Bill of Lading or Airway Bill
• Certificate of Origin (if claiming preferential trade agreement benefits)
• Product-specific certifications and safety documentation as required
• Import License (for restricted or regulated products)
• Health and Safety Certificates (for food, cosmetics, and pharmaceuticals)

Important Regulations and Requirements

• Customs Valuation: South Korea uses the CIF (Cost-Insurance-Freight) method as the primary valuation basis for calculating duties and taxes
• Payment Terms: Customs duties, taxes, and fees must be paid in Korean Won (KRW) within 15 days after goods clear customs
• Import Declaration System: South Korea maintains an import declaration system allowing goods release without delay upon acceptance of a properly completed import declaration certificate
• Product Registration: Certain products require registration, standards verification, and efficacy testing to ensure public health and sanitation protection
• Labeling Requirements: Products must comply with South Korean labeling and marking requirements, typically in Korean language
• Prohibited and Restricted Items: Certain goods are prohibited or restricted; verify your product category before export
• Tariff Quota System: South Korea maintains a tariff quota system to stabilize domestic commodity markets; customs duties can be adjusted every six months within limits of ±40% of the basic rate

Trade Agreements and Preferential Rates

South Korea maintains at least 17 trade agreements covering 57 countries, offering zero or significantly discounted duty rates for qualifying goods. New Zealand exporters should verify whether their products qualify for preferential treatment under applicable trade agreements.

• WTO Membership: South Korea is a World Trade Organization member and applies Most-Favored-Nation (MFN) treatment principles
• Trade Agreements: Multiple bilateral and regional trade agreements may provide duty reductions or exemptions
• Certificate of Origin: Required documentation to claim preferential tariff rates under applicable trade agreements
• Duty Elimination: Many industrial and consumer goods enjoy phased or immediate duty elimination under existing trade agreements

Recommended Courier Services

• Korea Post
• DHL Express
• FedEx

Note: For specific tariff rates on your products, consult the Korea Customs Service Customs Info Database or contact trade compliance experts familiar with New Zealand-South Korea commerce.