Supply Chain in South Korea

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Customs Procedures

Exports from Korea are not subject to any restrictions.

«Export permission» and «Export approval» are necessary but they only concern goods internationally recognized as being subject to such restrictions (weapons, nuclear energy, missiles, toxic waste etc.). Exports to North Korea also need an official approval.

Export Taxes
No tax is levied on exports.
Exports are also exempt from consumption tax.
Export Clearance
Export Clearance processing can be done in three different ways; automated processing, immediate processing and post-inspection processing.
More information on Korea customs service.
Necessary Declaration
Import declaration must be filed to the customs house which is in charge of the district where the goods are stored by EDI method with specifications of the goods under the name of a cargo owner, a customs broker, and a customs brokerage firm.
Declaration must be written on an import declaration form stating the description of the goods as well as quantity, value and other particulars required. The form is required to be attached with following supporting documents:
- Import license (for goods which requires this to be imported)
- Invoice
- Price declaration
- B/L (Bill of Lading)
- Proofs that requirements have been satisfied under Article 226 of the Customs Act
- Packing List
- Certificate of Origin
- Application for Duty exemption/abatement, preferential tariff rate, etc.

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