CUSTOMS DUTIES: TÜRKIYE TO SOUTH KOREA

Overview of Customs Duties from Türkiye to South Korea

When exporting goods from Türkiye to South Korea, exporters must navigate a comprehensive customs framework governed by South Korea's Korea Customs Service. South Korea maintains a sophisticated import system with clear regulations and procedures designed to protect public health, sanitation, and consumer safety. As a World Trade Organization (WTO) member, South Korea applies the most-favored-nation (MFN) principle, ensuring fair and consistent treatment of imports from all WTO member countries, including Türkiye.

The South Korean customs system is characterized by reasonable landed cost fairness, with an average import duty rate of 8% and a standard Value Added Tax (VAT) of 10%. The country has established 17 trade agreements covering 57 countries, which may provide preferential duty rates for eligible goods. Understanding these regulations is essential for accurate cost calculation and timely customs clearance.

General Duty Rates and Valuation

South Korea assesses duties and taxes on a Cost-Insurance-Freight (CIF) basis, meaning calculations include the product price, shipping costs, insurance, and the seller's commission. The following table outlines key information regarding duty and tax treatment:

Duty/Tax Component	Rate	Calculation Basis
Average Import Duty Rate	8%	CIF Value
Standard Value Added Tax (VAT)	10%	CIF Value plus Duties
Special Excise Tax (Luxury/Durable Goods)	10-20%	CIF Value
Duty and Tax De Minimis Threshold	$150 USD (FOB)	Free on Board Value

Important Note on De Minimis: Shipments with a FOB value below $150 USD are considered duty-free and tax-free imports. This threshold applies to all countries, including Türkiye.

Required Documentation

Exporters shipping goods from Türkiye to South Korea must prepare and provide the following documentation for customs clearance:

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List with detailed specifications of goods and packaging
• Bill of Lading or Airway Bill (proof of shipment)
• Import Declaration Certificate (required for customs release without delay)
• Certificate of Origin (to verify country of manufacture and potential trade agreement eligibility)
• Product-specific certificates or registrations (for regulated goods such as cosmetics, food products, or electronics)
• Harmonized System (HS) Code classification for accurate duty assessment
• Insurance documents (if applicable)

Important Regulations and Restrictions

South Korea maintains specific requirements and procedures for importing certain product categories:

• Product Registration and Standards: Certain goods require registration, standards compliance, and safety certifications before importation is permitted.
• Efficacy Testing: South Korea conducts efficacy testing on specific product categories to ensure protection of public health and sanitation.
• Customs Duty Adjustments: South Korea operates a tariff quota system designed to stabilize domestic commodity markets. Customs duties may be adjusted every six months within limits of the basic rate, plus or minus 40 percent.
• Payment Terms: All tariffs and taxes must be paid in Korean Won (KRW) within 15 days after goods have cleared customs.
• Import Declaration System: South Korea maintains an import declaration system allowing for the release of goods without delay upon acceptance of an import declaration certificate without error.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted; verify product eligibility before shipment.

Trade Agreements and Preferential Rates

South Korea has established 17 trade agreements covering 57 countries worldwide. While Türkiye may not have a dedicated bilateral free trade agreement with South Korea, goods from Türkiye are subject to standard MFN rates as South Korea is a WTO member. However, if goods are manufactured in countries with which South Korea has preferential trade agreements, reduced or zero duty rates may apply.

Exporters should verify the origin of goods and any applicable trade agreement benefits. The Korea Customs Service can provide specific tariff information through their Customs Info Database. For detailed rate information on specific products, contact the Korea Customs Service directly or consult with a customs broker specializing in South Korean imports.

Shipping and Customs Clearance

Major courier services operating between Türkiye and South Korea include Korea Post, DHL Express, and FedEx. South Korea offers excellent shipping accessibility as part of the high-traffic Asian trade route between Japan and China. For customs refunds or specific carrier inquiries, contact your shipping provider directly.