South Korea
Customs Tariff of the Republic of Korea · HS 10 digit · Korea Customs Service
10%
10% VAT on most goods and services; certain agricultural products are zero-rated.
CIF
KO / EN
4
FTA network
RCEP
In force since 2022-01-01
15-member Asia-Pacific FTA covering 30% of global GDP. Tariffs on 90%+ of goods reduced or eliminated over 20 years. Unified rules of origin with cumulative content.
Official textKorea-China
In force since 2015-12-20
Bilateral FTA eliminating tariffs on roughly 90% of tariff lines over 20 years.
Official textKorea-US
In force since 2012-03-15
Bilateral FTA progressively eliminating tariffs on most goods. Amended in 2018 to address auto and steel concerns.
Official textTop HS6 tariff lines
| HS | Product | MFN |
|---|---|---|
| 2202.10 | Waters with sweetening or flavouring | 30.0% |
| 2202.90 | Other non-alcoholic beverages | 30.0% |
| 2203.00 | Beer made from malt | 30.0% |
| 2204.21 | Wine in containers of 2 litres or less | 15.0% |
| 2208.30 | Whiskies | 20.0% |
| 3304.10 | Lip make-up preparations | 8.0% |
| 3304.20 | Eye make-up preparations | 8.0% |
| 3304.30 | Manicure or pedicure preparations | 8.0% |
| 3304.91 | Powders for cosmetic use | 8.0% |
| 3304.99 | Other beauty or make-up preparations and preparations for the care of the skin | 8.0% |
| 3305.10 | Shampoos | 8.0% |
| 3305.20 | Preparations for permanent waving or straightening of hair | 8.0% |
| 3305.90 | Other preparations for use on the hair | 8.0% |
| 3306.10 | Dentifrices (toothpaste) | 6.5% |
| 3307.49 | Other room deodorisers or perfumes | 8.0% |
| 3307.90 | Other perfumery, cosmetic or toilet preparations | 8.0% |
| 3920.10 | Plates, sheets, film of polymers of ethylene, non-cellular | 6.5% |
| 3920.20 | Plates, sheets, film of polymers of propylene | 6.5% |
| 3923.10 | Boxes, cases of plastic | 8.0% |
| 3923.21 | Sacks and bags of polyethylene | 8.0% |
| 3924.10 | Tableware and kitchenware of plastic | 8.0% |
| 3926.90 | Other articles of plastic | 8.0% |
| 4011.10 | New pneumatic tyres of rubber, for motor cars | 8.0% |
| 4011.20 | New pneumatic tyres of rubber, for buses or lorries | 8.0% |
| 4015.19 | Other gloves of rubber | 8.0% |
| 4202.12 | Trunks, suitcases with outer surface of plastic or textile | 8.0% |
| 4202.21 | Handbags with outer surface of leather | 8.0% |
| 4202.22 | Handbags with outer surface of plastic or textile | 8.0% |
| 4202.31 | Articles for personal use, outer surface of leather | 8.0% |
| 4202.32 | Articles for personal use, outer surface of plastic or textile | 8.0% |
| 4818.10 | Toilet paper | 5.0% |
| 4818.20 | Handkerchiefs, cleansing tissues | 5.0% |
| 6109.10 | T-shirts, singlets and other vests of cotton, knitted | 13.0% |
| 6109.90 | T-shirts, singlets of other textile materials, knitted | 13.0% |
| 6110.20 | Jerseys, pullovers, sweaters of cotton, knitted | 13.0% |
| 6110.30 | Jerseys, pullovers of man-made fibres, knitted | 13.0% |
| 6111.20 | Babies' garments of cotton, knitted | 13.0% |
| 6114.20 | Other knitted garments of cotton | 13.0% |
| 6116.10 | Gloves impregnated, coated, knitted | 13.0% |
| 6203.42 | Men's trousers, breeches of cotton, not knitted | 13.0% |
| 6203.43 | Men's trousers of synthetic fibres, not knitted | 13.0% |
| 6204.42 | Women's dresses of cotton, not knitted | 13.0% |
| 6204.62 | Women's trousers of cotton, not knitted | 13.0% |
| 6204.63 | Women's trousers of synthetic fibres | 13.0% |
| 6205.20 | Men's shirts of cotton, not knitted | 13.0% |
| 6206.40 | Women's blouses of man-made fibres | 13.0% |
| 6302.10 | Bed linen of cotton, knitted or crocheted | 10.0% |
| 6302.32 | Bed linen of man-made fibres | 10.0% |
| 6302.60 | Toilet linen and kitchen linen of cotton | 10.0% |
| 6402.99 | Other footwear with outer soles and uppers of rubber or plastics | 13.0% |
Recent customs policies
RCEP completes fifth annual tariff cut on 1 January 2026
Under the RCEP schedule, contracting parties reduced tariffs on an additional batch of HS lines from 1 January 2026. China-Japan trade now sees zero tariffs on approximately 86% of goods.
Korea applies temporary 0% tariff on lithium battery materials
From 1 January 2026 to 31 December 2026, Korea applies temporary 0% MFN on key lithium-ion battery cathode materials (HS 2841.90, 2843.30) to support domestic battery industry.
Data source
Korea Customs Service · https://www.customs.go.kr