Korea duty-free limit

Korea's duty-free limit for overseas purchases — US$150 (US$200 from the US)

In South Korea, overseas purchases eligible for list clearance are free of duty and VAT up to US$150, or US$200 for items shipped from the United States. Since November 17, 2022, items arriving the same day are assessed separately if the seller or payment date differs; they are combined only when bought from the same seller on the same day and shipped in parts. Health supplements are excluded from list clearance, so the limit is US$150 even from the US.

The most common question before buying on AliExpress or Amazon from Korea is "will I pay tax?" Summarized from Korea Customs Service and government announcements.

Duty-free limits

General — US$150 or less
US-origin list-clearance items — US$200 or less
Health supplements — excluded from list clearance, so US$150 even from the US; personal-use limit up to 6 bottles

Above the limit, tax applies to the whole item, not just the excess. For exact amounts, including how shipping is treated, use the Korea Customs Service's estimated tax calculator.

Combined taxation since November 17, 2022

Previously, items bought on different dates were combined if they arrived the same day. Now they are combined only when all three apply:

Same seller
Paid on the same day
Shipped in parts

Before you buy

Personal customs clearance code — required for overseas purchases; issued via Korea Customs' UNI-PASS.
Keep payment records — splitting sellers and payment dates makes it easy to tell whether items will be combined.