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When international customers purchase products directly from Korean online retailers (e.g., Coupang, Gmarket, Olive Young), customs clearance procedures, duty-free thresholds, VAT (Value Added Tax), and import duties vary by country. Additional factors such as gifts, samples, or commercial shipments also affect how shipments are assessed. Below is a summary of key regulations by country (as of 2025; subject to change).
Customs & VAT Summary by Country
| Country | Duty-Free Limit | VAT | Customs Duties | Notes |
| USA | USD 800 | None (if under threshold) | None (under USD 800) | Duties & taxes apply above USD 800. Personal use/samples/gifts matter |
| EU | EUR 0 | VAT applies to all values | Varies by product & origin | IOSS system may be used. No VAT exemption for gifts |
| UK | GBP 0 | < GBP 135: VAT only; > GBP 135: VAT + duty | Varies by product | Gifts exempt up to GBP 39 only |
| Canada | CAD 20 (commercial) / CAD 60 (gift) | GST/HST applies | Varies by category | Above threshold, full taxes and duties apply |
| Australia | AUD 1,000 | GST 10% under threshold | None | Most taxes prepaid via platforms |
| New Zealand | NZD 1,000 | GST 15% applies | None | Retailers may need to pre-collect GST |
| Japan | JPY 10,000 | Consumption Tax 10% | Low or none | Simplified tariffs for small parcels |
| Singapore | SGD 400 | GST 9% if above limit | None or low | Exceeding limit triggers tax |
| Hong Kong | Mostly Duty-Free | None | None | Cosmetics and health products typically duty-free |
| Thailand | THB 1,500 | VAT 7% + duties | Varies by product | Tax applies above threshold |
| Philippines | PHP 10,000 | VAT 12% | Depends on product | Some products require FDA clearance |
| Malaysia | MYR 500 | SST 10% | None or minimal | Duty-free limit revised recently |
| Vietnam | VND 1,000,000 | VAT 10% + duties | Varies | Commercial shipments require tighter scrutiny |
| Indonesia | USD 3 | VAT + duty | Taxes apply to most imports | Stringent e-commerce rules in effect |
| Brazil | Only gifts under USD 50 exempt | VAT 17–25% | High (up to 60%+) | Complex import tax structure |
| Mexico | USD 50–300 | VAT 16% + duties | Product-dependent | FTA with Korea may reduce duties |
Gift, Sample, and Commercial Shipment Classification
| Type | Subject to Tax? | Remarks |
| Gift | Exempt in some countries | Sender & receiver must differ; must be low-value and non-commercial |
| Sample | Usually taxable | Label clearly as “Free sample, not for resale” |
| Commercial Use | Fully taxable | Must declare product, origin, and value accurately |
Important Considerations
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IOSS (Import One-Stop Shop for EU): Enables sellers to pre-collect VAT for EU-bound shipments
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HS Codes & Certificate of Origin: Required for some products and countries
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E-commerce Tax Registration (e.g., AU, NZ, EU): Korean sellers must register in certain countries to allow tax exemption at the border
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Delays or Seizures: Improper documentation may lead to customs delays, fines, or package destruction
Example: A U.S. Customer Buying Korean Cosmetics
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USD 60 purchase → No tax, no duty
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USD 900 purchase → Subject to duty and state-specific sales/use tax; cosmetics may be taxed at 2–6% + handling fees
