Import Customs Duty Calculator
Last updated: 2026-06-25
Personal-use imports are duty-free up to an item value of US $200 (from the US) or $150 (other countries); above that, duty and VAT apply to the entire item value.
Duty = dutiable value (item value + shipping) x duty rate, VAT = (dutiable value + duty) x 10%, and total tax payable = duty + VAT.
Enter Import Details
Total tax payable (duty + VAT)
₩0
| Item | Amount |
|---|---|
| Item value | |
| International shipping | |
| Dutiable value (item + shipping) | |
| Duty (dutiable value x duty rate) | |
| VAT ((dutiable value + duty) x 10%) | |
| Total tax payable | |
| Final estimated cost (item + shipping + tax) |
Estimate for reference only. Actual tax varies with HS classification, exchange rate, and FTA application, and items like alcohol, tobacco, and health functional foods follow separate rules. Confirm exact amounts with the Korea Customs Service.
How to Use
- Choose sending country - Select the origin: USA ($200 de minimis) or other countries ($150 de minimis).
- Enter value and shipping - Enter the item value (USD), international shipping (USD), the exchange rate, and the duty rate for the item.
- View result - Press Calculate to see the de minimis status, duty, VAT, total tax payable, and final estimated cost in a table.
How to Calculate Import Duty and VAT
Goods imported by individuals for personal use are tax-exempt up to a certain value. The de minimis threshold is based on item value (excluding shipping): $200 for items sent from the US and $150 for other countries. Above the threshold, the exemption disappears and the entire item value is taxed.
| Origin | De minimis (item value) | If exceeded |
|---|---|---|
| Sent from the US | USD $200 | Full item value taxed |
| Other countries | USD $150 | Full item value taxed |
When taxed, the formula is as follows. First, the dutiable value is the item value plus international shipping. Multiply this by the item's duty rate to get the duty, then multiply the dutiable value plus duty by 10% VAT.
| Item | Formula |
|---|---|
| Dutiable value | item value + international shipping (converted to KRW) |
| Duty | dutiable value x duty rate (%) |
| VAT | (dutiable value + duty) x 10% |
| Total tax payable | duty + VAT |
The duty rate varies by item (HS code). Clothing is 8-13%, shoes 13%, bags 8%, and electronics (laptops, phones, etc.) are mostly duty-free (0%). Under agreements like the Korea-US FTA, a certificate of origin can secure a lower preferential rate. For more, see the import customs duty de minimis and calculation guide.
Frequently Asked Questions (FAQ)
What is the import de minimis threshold?
For personal-use imports, shipments from the US are exempt from duty and VAT up to an item value of USD 200, and shipments from other countries up to USD 150. The de minimis check is based on the item value, excluding shipping.
If I exceed the threshold, is only the excess taxed?
No. Exceeding the threshold by even USD 1 removes the exemption, and duty and VAT apply to the entire item value. For example, a USD 160 item from a non-US country is taxed on the full USD 160, not on USD 10.
How are duty and VAT calculated?
Duty = dutiable value (item value + international shipping) x the item's duty rate. VAT = (dutiable value + duty) x 10%. Total tax payable is duty plus VAT.
Is the duty rate the same for every item?
No. The duty rate depends on the item (HS code). Clothing and shoes are usually 8-13%, bags 8%, and electronics are often duty-free (0%). Check the exact rate via customs classification; an FTA may lower it further.
Do supplements and alcohol have the same threshold?
No. Alcohol, tobacco, and health functional foods have separate limits and extra taxes (liquor tax, individual consumption tax, etc.) and may be taxed regardless of the de minimis threshold. This calculator estimates general manufactured goods; check the Korea Customs Service for such items.
Related Calculators & Guides
Import Customs Duty: De Minimis and How to Calculate
A guide that wraps up de minimis, duty, and VAT in one place.
Discount Calculator
Calculate the sale price of an imported item first.
Unit Price Comparison
Compare per-unit prices of differently sized products.
Credit Card Installment Fee Calculator
Calculate fees and total cost of installment payments.
Last updated: 2026-06-25