Korea Returned Import Duty and VAT Refund Calculator

Review paid duty, import VAT, previous refunds, the six-month return procedure and five-year claim period for Korean personal imports. Check evidence and net tax recovery after return costs.

Korea 2026 personal import returns · Six-month procedure / five-year claim period

Enter one import declaration and one return shipment from 2022 onward. Estimates use taxes actually paid and remain subject to Customs review. Base dates exclude holidays, interruption and special extensions.

1. Return procedure and actual dates

The six-month test uses bonded-area entry, prior Customs confirmation, or actual export for the declaration-exempt route. Parcel drop-off or waybill issuance alone does not complete export. Leave events that have not occurred blank.

Enter deadlines separately confirmed with Customs (optional)

Use only dates you have verified with Customs for holidays, interruption, system outages or other adjustments. This calculator cannot verify their legal validity.

2. Goods, evidence and refund rights

If a platform has refunded the import taxes or received your refund right, avoid a duplicate direct claim. Business drawback, the one-year nonconforming-goods procedure and duty-free refunds require separate review.

3. Taxes attributable to returned goods

For a partial return, enter only verified taxes attributable to the returned portion. Do not prorate whole-order taxes by item price. Deduct previous refunds once, separately by tax.

Returned item 1

Refund review results

Conditional estimated claim

Review needed

Net tax recovery after shipping and fees

Review needed

Entered tax balance (not an approved refund): KRW 0 · Duty KRW 0 / VAT KRW 0

Six-month procedural deadline

Base date: —

Date used for comparison: —

—

Compared with the completed milestone, or review date if incomplete

Five-year claim deadline

Base date: —

Date used for comparison: —

—

Starts on declaration acceptance, or loading if exempt; compared with review date

Base dates exclude holidays, Labor Day, temporary holidays, interruption, system outages and special extensions. Adjusted dates rely on your Customs confirmation. A passed base date does not establish that your right has expired.

Checks before filing

  • Enter the import clearance date (or approved pre-clearance release date).
  • Confirm the actual export/loading date, not the parcel drop-off date.
  • Confirm personal-use imports. Business refunds follow a different procedure.
  • Customs must verify that the nature and form of the goods remain unchanged.
  • Domestic use affects eligibility for this unchanged-goods return procedure.
  • Verify return to the original seller with supporting documents.
  • Prepare import, export (or transport), return and refund evidence.
  • Verify taxes attributable to returned goods; no automatic price-based allocation.
  • Check assignment of the refund right and platform payments before claiming directly.
  • The declaration-exempt route requires a verified export declaration value up to KRW 2,000,000. Review missing or excess values with Customs.

Declared route: refund application, import certificate and export certificate. Exempt route: import evidence, invoice, air waybill/bill of lading, seller return confirmation and refund records. Goods-price refunds are excluded from results.

Check Customs application guidance

Check import duty and VAT after returning an overseas purchase

A refund from an overseas seller does not automatically refund the customs duty and import VAT paid in Korea.
Check which taxes belong to the returned goods, when and how the goods left Korea, and who owns the refund right.
This calculator helps households organize the tax recovery budget and evidence for personal-use imports returned in unchanged condition.
It uses taxes actually paid on the relevant declaration lines, rather than estimating purchase costs using tariff rates.

Korea-based scope and next action

These are Korean 2026 rules, verified September 27, 2026.
Review the procedural deadline, remaining taxes and missing documents together.
Compare the saved review with payment records, transport documents and seller return/refund evidence, then follow Korea Customs Service instructions to file.
Saving this review does not submit a claim or establish approval.

Use one import declaration and one return shipment

Dates and value

Import declaration acceptance is different from ordering or receiving a parcel.
If release was approved before import clearance, Article 8 of the Customs Act uses that approval date as the import date.
Find export declaration acceptance, actual loading and bonded-area entry dates in their respective records.
Enter the whole return shipment export declaration value in KRW; do not substitute a card charge without checking.

Taxes for returned items

Give each row a unique reference and enter duty and import VAT actually paid.
Separate prior duty refunds from prior VAT refunds.
Calculate different import declarations separately so dates and tax records do not get mixed.
If no tax was paid on an exempt import, leave the amount at zero.

The review date is the date used to compare remaining time.
Leave events that have not occurred blank instead of entering planned dates as completed events.
The arithmetic balance remains visible, but a conditional claim is withheld until the necessary events and evidence are confirmed.

Three procedures for unchanged personal-use goods

Entry into a bonded area followed by export

Customs Act Article 106-2(1)1 requires entry into a bonded area or another qualifying designated location within six months of import acceptance, followed by export.
Use the actual entry record.
Handing a parcel to a domestic carrier does not necessarily establish bonded-area entry.

Prior Customs confirmation followed by export

Article 106-2(1)2 uses Customs confirmation under the prescribed procedure within six months, followed by export.
Use the actual confirmation date, not the date you requested a return.
For both declared procedures, check the export declaration certificate or a substitute Customs certificate.

Subsequent confirmation for exempt courier or postal exports

Article 106-2(1)3 and Enforcement Rule Article 58-2 cover declaration-exempt courier or postal goods with an export declaration value up to KRW 2,000,000.
The goods must actually be exported within six months and subsequently confirmed by Customs.
KRW 2,000,000 is a goods-value condition for this procedure, not a refund ceiling or a waiver of evidence.
If goods above the threshold were sent without a declaration, ask Customs about the procedure instead of interpreting a budget as approval.

Separate the six-month procedure and five-year claim period

Import date plus six calendar months

Six months is not always 180 days.
Compare the calendar deadline with entry, prior confirmation or actual export according to the selected procedure.
For completed events, assess the event date even if the review date is later than the procedural deadline.

Claim starting date plus five calendar years

Customs Act Article 22 and Enforcement Decree Article 7(2)3-3 use export declaration acceptance as the starting date.
For declaration-exempt goods, use the date loaded onto the means of transport.
Do not add five years to the import date or seller refund date.
If loading is unverified, the exempt-route claim deadline remains unresolved.

The calculator displays base dates

Weekends, public holidays, Labor Day, system outages under Article 8, limitation interruption and special extensions are not automatically applied.
Passing a base date triggers review; it does not establish that the refund right has expired.
If Customs has confirmed an applicable adjusted deadline, enter it separately for comparison.
That date remains a user-confirmed assumption, not a legal finding by this calculator.
Do not guess future or temporary holidays to postpone filing.

Refund balance and net tax recovery formulas

Remaining duty = duty attributable to returned goods − duty already refunded
Remaining VAT = import VAT attributable to returned goods − VAT already refunded
Entered tax balance = remaining duty + remaining VAT
Net tax recovery budget = conditional claim − return shipping − service fee

A prior refund cannot exceed the amount paid for that tax.
Use actual import VAT rather than applying a VAT rate again to the purchase price or to duty alone.
VAT Enforcement Decree Article 105 applies the relevant Customs Act refund procedure to imports.
A zero-duty item may still have paid import VAT that can be reviewed separately.
Net recovery can be negative when costs exceed the taxes recovered.
This compares tax recovery with costs; it is not the overall return profit or loss including the goods-price refund.

Partial returns and duplicate refunds

Enforcement Decree Article 124-2 distinguishes all duty paid for a full return from duty attributable to the returned portion for a partial return.
Different items may have different rates, taxable values and freight allocations.
Returning half the order value does not prove entitlement to half the taxes.
Use declaration records or Customs confirmation for taxes belonging to the returned portion.
If allocation is unresolved, keep that confirmation unknown so the conditional claim remains withheld.

Check platform assignment of refund rights

Korea Customs Service announced electronic-signature assignment of returned-import refund rights from April 1, 2026.
When a platform pays the goods price and import taxes together, check both the payment breakdown and assignment status.
Do not claim taxes twice or treat an assigned right as still owned by you.
Selecting assignment withholds the direct-claim estimate here.

Step-by-step use and evidence preparation

  1. Find the import declaration and payment records; identify the returned items and actual taxes.
    Ask the clearance provider for records if an order number does not identify declaration lines.
  2. Select the export procedure and enter its actual event dates.
    Distinguish declaration acceptance from the transport loading date.
  3. Check personal use, unchanged condition, no domestic use and return to the original seller.
    Your selections do not replace Customs examination.
  4. Enter verified partial-return taxes, previous refunds, shipping and service costs.
    Do not count seller-paid shipping as your own cost.
  5. Review missing conditions and gather evidence.
    The exempt procedure needs the invoice, bill of lading or air waybill, and seller return/refund records alongside import evidence.
  6. Save or print the review, compare it with records, and file using official instructions.
    Track the receipt number and any requests for additional evidence separately.

Worked illustrative examples

Full return

Assume import acceptance on 2026-01-15, actual loading on 2026-06-15 for the exempt procedure, and export declaration value KRW 1,000,000.
Paid duty of KRW 80,000 plus VAT of KRW 108,000 equals KRW 188,000.
Subtract return shipping of KRW 30,000 and a service fee of KRW 10,000 for net tax recovery of KRW 148,000.
This assumes all goods, evidence and ownership conditions are verified; it is not an actual approval.

Dates and previous refunds

The six-month base date is 2026-07-15 and the five-year base date is 2031-06-15.
Both dates precede holiday or other adjustments.
If duty of KRW 20,000 and VAT of KRW 8,000 have already been refunded, the balance is KRW 160,000 and net recovery after the same costs is KRW 120,000.
If actual loading occurs after the six-month base date, the conditional claim requires review independently of the arithmetic.

Interpreting results and limitations

  • Exactly KRW 2,000,000 meets the exempt-route value condition; KRW 2,000,001 does not.
    This does not cap tax refunds for the declared procedures at that amount.
  • Zero and review needed are different.
    Zero is an arithmetic result for no remaining paid tax; review needed means a necessary condition remains unresolved.
  • Used or altered goods, business exports and the separate nonconforming-goods procedure require additional review.
    Failure to qualify for this model does not exclude all other legal remedies.
  • Offsets against arrears, other taxes, refund interest, exchange differences and seller goods-price refunds are excluded.
    Check the actual claim records to reconcile any difference from the cash Customs pays.

Frequently asked questions

Can I use this for a change-of-mind return?

It reviews personal-use imports returned unchanged and unused domestically under the applicable procedure.
The reason for return alone does not establish approval.

Is a return request within six months enough?

No.
Check actual bonded-area entry, prior Customs confirmation or export as required by the selected procedure.
A seller request or domestic parcel drop-off does not prove those events.

Are documents unnecessary below KRW 2,000,000?

Transport, import and seller return/refund evidence remain necessary.
Customs verifies matters such as return to the original seller.

Does the old USD 1,000 threshold apply?

This model uses the verified current Enforcement Rule Article 58-2 export declaration value threshold of KRW 2,000,000.
Do not combine historical guidance with current rules.

How do I enter a partial return?

Enter only verified duty and import VAT attributable to the returned portion.
Keep allocation unknown and ask Customs or your clearance provider if records are insufficient.

Do the five years start when the parcel arrived?

Declared goods use export declaration acceptance; exempt goods use transport loading.
Neither domestic delivery nor the seller refund date is the starting event.

Does a passed base date mean I can never claim?

The calculator does not decide holidays, interruption or other individual circumstances.
It returns review needed so you can check actual events and a Customs-confirmed deadline.

Is the saved review a refund application?

It is a record of your inputs and assumptions, not an official filing.
Apply separately and first check any platform assignment to avoid duplicate claims.

Official sources and rule dates

Current statutes were checked directly through the National Law Information OPEN API on September 27, 2026.
Customs Act MST 288689 is effective August 11, 2026; the relevant provisions of Decree MST 283621 are effective February 27, 2026; Rule MST 288525 is effective July 31, 2026.
VAT Enforcement Decree MST 283641 Article 105 is effective February 27, 2026.
Civil Act MST 284415 Articles 157, 160 and 161 were checked in the March 17, 2026 version.
Recheck filing evidence and amendments immediately before applying.

Prepare the evidence with your review

Connect actual documents to dates and tax amounts instead of guessing a missing date.
Start with the entered balance and resolve each review issue.
Record seller refunds separately from tax refunds, and retain return confirmation and transport evidence.

Return to the refund and deadline calculator

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