Korea

General Principal
The postal items shipped or carried in from overseas are classified into goods subject to customs clearance and duty-free goods by the first customs inspection by X-ray. Each duty-free item is automatically sent to the recipient, and the goods subject to customs clearance need to go through the clearance procedures at the customs office.
The postal items subject to customs clearance are again classified into goods subject to onsite taxation and goods subject to customs declaration (simplified or formal clearance).
• Duty-free items
The following postal items are duty-free, and you must pay duties for any goods which exceed the duty-free allowance.
– Goods with a total value of not more than US$150 which are received by a domestic resident and recognized to be intended for personal use
– Goods recognized to be used as samples with a dutiable value of not more than US$250
– Articles which are among the goods imported by a person participating in an exhibition or any other equivalent event for the purpose of handing them out to visitors for free and are recognized to be appropriate for such purpose by the head of the relevant customs office on condition that their value per visitor are not more than US$5
– Goods subject to duty exemption

• Goods subject to duties
You must pay duties and internal taxes specified by the Customs Act and internal tax-related laws for the following postal items:
– Goods which are not recognized to be intended for personal use even if their total dutiable value is not more than US$150
– Goods with a total value of more than US$150 which are received by a domestic resident
– Goods with a dutiable value exceeding US$250 which are intended for use as samples

Customs Procedures for APP e-Packet


Customs Contact for APP e-Packet
40-32, Gonghangdong-ro 193beon-gil, Jung-gu, Incheon, Republic of Korea (Zipcode 22381)

Website : www.customs.go.kr

Email : kcsenquiry@customs.go.kr

1 DELIVERY :
Delivery to Mailbox, etc.

2 DELIVERY OPTION :
FOR NON DUTIABLE ITEMS : Home Delivery
FOR DUTIABLE ITEMS : Home Delivery

3 OTHER DELIVERY OPTIONS :
(PO BOX / Digital Locker etc.) Yes

4 DELIVERY TIME :
WEEK DAYS : 09.00 – 18.00
SATURDAY : No delivery
SUNDAY : No delivery
HOLIDAY : No delivery

5 DELIVERY STANDARD (From Arrival at OE)
K+3 days

6 DETENTION DAYS :
Undeliverable items are ketp for 2days and return to the sender.

7 TREATMENT OF UNDELIVERABLE ITEMS
RETURNED : Standard
DISPOSAL : If applicable

8 CUSTOMS HANDLING CHARGE :
2,000 Won PER ITEM

9 PAYMENT OF DUTY/TAX :
At Delivery
By Wiretransfer or Credicard before Delivery

Korea – eCommerce
E-commerce is a key component of the overall consumer market in Korea, a country with 99.2 percent of households having internet access via PC, mobile, or another device.  Characteristics of e-commerce in Korea include:

Domestic online purchases, including purchases on PCs and mobile phones, reached $69.2 billion in 2017 up from $55.9 billion in 2016.  Domestic electronic commerce, in December 2017, comprised 25.3 percent of Korea’s total retail industry.
High penetration of smartphones is the main factor driving market growth.  While purchases on PCs remained $27 billion in 2017 compared to 2016, purchases on mobile phones increased from $31 billion in 2016 to $42 billion in 2017.
The most popular products sourced from domestic online retailers are travel & reservation services (16.5 percent), home appliances & electronics (11.4 percent), clothing (10.0 percent), home & car accessories (9.8 percent), cosmetics (8.0 percent) and computer (5.7 percent).
Online purchases from foreign retailers have also been rapidly increasing because Koreans find less expensive prices on overseas websites even after adding-in international shipping fees and import duties.  Cross border e-commerce has reached $2.0 billion in 2017.
Under the KORUS FTA, express courier service mailed goods under $200 are duty free when sourced from the U.S., and ‘made in the USA’ items under $1,000 are exempt from KORUS FTA documentation.
Multi-brand on-line retailers such as Amazon.com and eBay are the most frequently used foreign on-line shopping sites visited by Koreans.
The most popular foreign sourced products from on-line retailers by Koreans in 2017 are dietary supplements (16 percent), cosmetics (14 percent), food (13 percent), apparel (12 percent), footwear (8 percent), and electronics (7 percent).

SOURCE:
https://www.export.gov/article?id=Korea-eCommerce

IMPORT TAX REGULATION FOR POSTAL ITEMS

REGULATION
Customs Act (Act No. 16093, Enforcement Date 1st Jan., 2019)

PROVISION
Article 81 (Application of Simplified Tariff Rates)
Simplified tariff rates may be applied to goods prescribed by Presidential Decree to postal items
(Provided, That postal items which require filing the import declaration shall be excluded here from)