Simplified vs. Standard Clearance
Simplified Clearance (목록통관)
Simplified clearance clears goods without a formal import declaration, based solely on the information printed on the shipping label (waybill). Most everyday consumer goods purchased from China use this method. The duty-free threshold is USD 150 or under, measured on the total paid amount (product price plus domestic shipping) and excluding the taxable freight notified by the customs authority. If the taxable value exceeds the threshold, duties are assessed on the total taxable price — not just the excess.
Standard Clearance (일반통관)
Standard clearance applies to goods excluded from simplified clearance and requires a formal import declaration. For China-origin shipments, both simplified and standard clearance follow the same USD 150 threshold — there is no difference in the duty-free limit based on clearance method.
Which method applies to your shipment? The majority of everyday consumer goods from China are processed via simplified clearance. Certain categories — food, health supplements, cosmetics, and items requiring certification — are subject to standard clearance regardless of value. When in doubt, contact us and we can advise before you place an order.
Combined Taxation (합산과세)
Combined taxation applies when two or more separate import declarations arrive on the same day for the same recipient. Even if each individual order falls within the duty-free threshold on its own, they may be assessed duties as if they were a single combined shipment.
However, if two or more orders declared on the same date arrive at the port of entry on different dates, they may still be treated individually for customs purposes — provided they are confirmed as being for personal use (자가사용). In such cases, each shipment can be cleared duty-free separately.
Practical tip: avoid placing multiple orders on the same day. If you are placing several orders that may all ship around the same time, stagger them across different days where possible to reduce the risk of combined taxation triggering an unexpected duty charge.
Duty & VAT Calculation
Import duty and VAT are calculated with the following three-step formula.
Determine the taxable base price
Taxable Base Price = Total Payment Amount × KCS Official Exchange Rate + Taxable Freight. The total payment is the product price plus the domestic China shipping fee, and the taxable freight is the figure set by the Korea Customs Service (KCS) — not the actual freight charge you paid.
Calculate the import duty
Customs Duty = Taxable Base Price × Applicable Duty Rate. Duty rates vary by HS code (product classification); most general consumer goods from China attract rates between 8–13%.
Calculate the VAT
VAT (10%) = (Taxable Base Price + Customs Duty) × 10%. Korean Value Added Tax is applied at 10% on the sum of the taxable base and customs duty.
Example Calculation
Suppose you purchase goods worth CNY 1,500 with a domestic Chinese shipping fee of CNY 20. The KCS official exchange rate is 190 KRW/CNY, the KCS taxable freight is ₩15,000, and the applicable customs duty rate is 8%.
| Item | Calculation | Amount |
|---|---|---|
| Taxable Base Price | (1,500 + 20) × 190 + 15,000 | ₩303,800 |
| Customs Duty | ₩303,800 × 8% | ₩24,304 |
| VAT (10%) | (₩303,800 + ₩24,304) × 10% | ₩32,810 |
| Total Duties & VAT | ₩24,304 + ₩32,810 | ₩57,114 |
This is an illustrative example. Actual exchange rates and duty rates vary. Always verify the current KCS rate and your product's HS tariff code before importing.
KCS Taxable Freight Table — China
The Korea Customs Service (관세청) publishes a standard taxable freight schedule used in duty calculations for China-origin shipments. This is the freight amount used in the formula above — it is not the actual shipping fee you pay, but the official reference figure set by KCS. Rates are in Korean Won (KRW) and depend on weight (kg) and whether the shipment value exceeds ₩200,000.
1 – 15 kg
| Weight (kg) | ≤ ₩200,000 | > ₩200,000 |
|---|---|---|
| 1 | 11,100 | 15,000 |
| 2 | 11,000 | 20,200 |
| 3 | 14,500 | 24,500 |
| 4 | 14,500 | 26,500 |
| 5 | 17,800 | 28,500 |
| 6 | 17,800 | 30,500 |
| 7 | 21,200 | 32,500 |
| 8 | 21,200 | 35,500 |
| 9 | 24,600 | 38,500 |
| 10 | 24,600 | 41,500 |
| 11 | 27,900 | 44,500 |
| 12 | 27,900 | 47,500 |
| 13 | 31,300 | 50,500 |
| 14 | 31,300 | 53,500 |
| 15 | 34,600 | 56,500 |
16 – 30 kg
| Weight (kg) | ≤ ₩200,000 | > ₩200,000 |
|---|---|---|
| 16 | 34,600 | 59,700 |
| 17 | 38,000 | 63,100 |
| 18 | 38,000 | 66,500 |
| 19 | 41,400 | 69,900 |
| 20 | 41,400 | 73,300 |
| 21 | 44,800 | 76,700 |
| 22 | 44,800 | 79,900 |
| 23 | 48,200 | 82,900 |
| 24 | 48,200 | 85,700 |
| 25 | 51,600 | 88,300 |
| 26 | 51,600 | 90,900 |
| 27 | 55,000 | 93,500 |
| 28 | 55,000 | 96,100 |
| 29 | 58,400 | 98,700 |
| 30 | 58,400 | 101,300 |
How to read this table: find the row matching your shipment's actual weight (kg), then use the column that matches its total declared value — either ₩200,000 or under, or over ₩200,000. The figure shown is the KCS taxable freight amount (₩) to use in the duty formula above.
Disclaimer: duty rates, exchange rates, and taxable freight schedules are subject to change by the Korea Customs Service. The information on this page is for reference only. For the most current rates, consult the Korea Customs Service (관세청) website or contact us directly.