Korea Baggage Tax Calculator | USD 800 Allowance and 30% Relief

Per-item general allowance, tax and declaration status
Item	Price USD	General relief USD	Rate	Base tax	Status
Ordinary cosmetics (example)	0.00	—	15%	Review needed	Declare / review

Check Korean traveler baggage tax before arrival

Clothing, cosmetics, alcohol and perfume bought during a trip can have different declaration requirements when you enter Korea.
This calculator organizes the purchases of one traveler, shows the remaining general allowance and estimates tax for supported goods under Korean 2026 rules.
Include purchases from overseas stores, departure duty-free shops and gifts received abroad.

Accompanied baggage uses a different system from low-value postal imports and overseas online shopping.
The calculator separates the general allowance from alcohol, tobacco and perfume allowances, then estimates eligible general goods at their simplified rates.
A tax result does not establish permission to import the goods or compliance with quarantine requirements.
Use it to prepare your actual Customs declaration.

Separate the $800 allowance from special allowances

General goods belong to one traveler

The general allowance deducts up to USD 800 from the combined customs value of eligible general goods.
Unused allowance can cover other general goods, but cannot cover excess alcohol or perfume.
Higher-rate goods receive the deduction first; equal-rate goods follow their input order.
The itemized table shows that allocation.

Alcohol, tobacco and perfume are separate

Alcohol must satisfy both the combined 2L volume and USD 400 value limits.
Perfume has a 100mL allowance, while ordinary cigarettes have a 200-stick allowance.
Three bottles do not automatically trigger tax: combined volume and value determine whether the alcohol is within the limits.

Calculate one traveler at a time even when traveling with family.
The tool does not split one expensive item or set between spouses or allocate a child’s allowance to a parent’s purchase.
Organize goods by their actual traveler and acquisition value; check family representative filing separately in the official declaration service.

Enter prices, quantities, currencies and use status

Unit prices and actual quantities

Enter the acquisition price of one unit and the number of equivalent units.
Use separate rows when prices or sizes differ.
A gift should not disappear from the list simply because you paid nothing: prepare evidence of its value.
Rows with a zero price require review instead of being automatically treated as exempt gifts.

Tobacco counts and liquid volumes

For cigarettes, cigars and heated tobacco, quantity means individual sticks or pieces, not cartons or packs.
For alcohol and perfume, enter the number of bottles or units and the volume of each in milliliters.
Nicotine liquid uses mL per unit, while other electronic tobacco and other tobacco use grams per unit.
Missing or zero required sizes prevent an exemption result.

Using a new purchase does not erase acquisition

Do not remove newly purchased clothes or opened cosmetics merely because you used them during the trip.
The used-abroad option retains the same acquisition price in this calculation.
Existing domestic belongings brought back into Korea require a separate reimport review.
Goods for sale or business use are also withheld from the personal-use allowance model.

Customs exchange rates can differ from card rates

The default KRW 1,400 per USD is an illustrative value, not a live published rate.
Check the Customs rates applicable at entry, update USD and all other currencies, then confirm that you have checked them.
The complete tax estimate remains unavailable until that confirmation.
Card billing amounts or cash exchange receipts do not independently establish the customs value: compare the acquisition currency with the applicable Customs conversion rate.

Currency conversion sequence

KRW acquisition value = foreign unit price × quantity × KRW per one unit of foreign currency.
USD value = KRW acquisition value ÷ KRW per USD.
For Japanese yen, convert a quote per 100 JPY into a rate per 1 JPY before entering it.
USD goods use the shared dollar rate and KRW goods use a conversion factor of one.

Purchases in multiple currencies can be entered on separate rows.
Rates do not update automatically, so recheck an earlier saved calculation before arrival.
Receipt acceptance and Customs valuation can affect the final amount.

Simplified rates and higher-rate-first deductions

Calculation for eligible general goods

Taxable KRW value = (USD value minus the allocated general allowance) × KRW per USD.
Estimated base tax per row = taxable KRW value × applicable simplified rate, truncating fractional KRW.
Annex 2 of the Customs Act Enforcement Decree supplies 15% for eligible ordinary goods, 18% for eligible clothing, textiles and footwear, and 19% for eligible fur.
The latter two categories require a basic tariff of at least 10% and no individual consumption tax.

Simplified rates reflect customs duty and relevant domestic taxes.
Do not add another 10% VAT to the result.
The 15% rate does not apply universally: zero-duty goods, preferential FTA treatment, luxury goods subject to individual consumption tax, alcohol and tobacco need separate treatment.
Select review for luxury bags, watches, jewelry or uncertain classifications.

Article 18 of the baggage notice applies the general deduction to higher-rate goods first.
Domestic goods bought through covered arrival duty-free channels have a prior-deduction rule and require the special-treatment option here.
An unclassified general item can change other items’ allocation, so the tool withholds the entire general allocation in that situation.

Compare voluntary relief and nondeclaration surcharges

30% relief, capped at KRW 200,000

Customs Act Article 96(2) provides a 30% reduction of applicable customs duty for qualifying voluntary declarations, capped at KRW 200,000.
For goods assessed at simplified rates, the basis is the tax calculated using that simplified rate.
The modeled relief is the smaller of 30% of base simplified tax and KRW 200,000; voluntary payable is base tax minus relief.

40% or 60% for nondeclaration

Detection of undeclared taxable baggage is compared using a 40% surcharge on payable tax.
The 60% scenario requires at least two prior surcharge assessments for the relevant nondeclaration within the two years preceding the entry date.
Do not count the current detection as one of those two prior cases.
Verify the actual assessment history.

Nondeclaration scenarios do not also receive voluntary relief.
The displayed relief is a comparison for a voluntary declaration, not a deduction from the selected nondeclaration total.
Other taxes, offence proceedings and forfeiture decisions are outside these figures.
The comparison is not a reason to omit a required declaration.

Alcohol, tobacco, perfume and the age boundary

Alcohol must total no more than 2,000mL and USD 400.
When those limits are exceeded, qualifying bottles can still be exempt, but bottles in the excess portion are assessed on their full acquisition value.
This tool does not optimize bottle combinations or subtract USD 400 from a taxable bottle’s price.
Perfume within a combined 100mL is checked separately.
At 101mL or more, it requires declaration and tax review, regardless of unused general allowance.
Do not automatically prorate the value of a unit exceeding a size limit.
Tobacco is limited to one kind: 200 cigarettes, 50 cigars, 200 heated-tobacco sticks, 20mL nicotine liquid, 110g other electronic tobacco, or 250g other tobacco.
Mixed kinds trigger review rather than stacking all those allowances.
Nicotine liquid requires a separate concentration and import-restriction check, even when its volume is small.

Alcohol and tobacco eligibility is not determined solely by whether a birthday has passed.
Enforcement Rule Article 48 excludes people who have reached January 1 of the year they turn 19 from the underage exemption restriction.
For 2026, someone born in 2007 meets that age condition; someone born in 2008 does not.
All volume, quantity, value and import conditions still apply.

Three examples you can verify

USD 1,200 of eligible 15% goods

At the illustrative KRW 1,400 per USD, subtracting USD 800 leaves USD 400, or KRW 560,000, taxable.
Base tax is KRW 84,000, relief is KRW 25,200, and voluntary payable is KRW 58,800.
Undeclared detection is KRW 117,600; the repeated scenario is KRW 134,400.

USD 600 clothing plus USD 600 ordinary goods

The 18% clothing receives USD 600 of allowance first, and the 15% goods receive the remaining USD 200.
Only USD 400 of the ordinary goods is taxable, producing KRW 84,000 of base tax at the same illustrative rate.
Reordering the rows does not change higher-rate priority.

Relief cap and separate-limit boundaries

For USD 5,000 of clothing confirmed eligible for 18%, the USD 800 deduction leaves base tax of KRW 1,058,400.
The relief reaches its KRW 200,000 cap, so voluntary payable is KRW 858,400.
Three bottles totaling 1,500mL and USD 300 are within an adult’s alcohol allowance, but 2,001mL or a value over USD 400 causes the complete estimate here to be withheld.

From your purchase list to an actual declaration

Collect receipts and gift details for this traveler, separately from other family members.
Check names, values, quantities and sizes, and identify existing belongings taken out of Korea.
Enter the birth year and Customs exchange rates, verifying that each quote is per one currency unit.
Do not choose the lowest category rate merely because classification is uncertain.
Read the general allocation and separate-allowance results, then resolve rows needing review.
Change declaration scenarios to compare relief and surcharge exposure.
Save the itemized TXT memo with your receipts.
Submit the actual declaration through the Korea Customs traveler service or at the airport or port, and follow the assessed payment instructions.

The saved memo records currencies, rates, goods, sizes, deductions, base tax and review status.
Saving a file or viewing a result does not submit a declaration.
Buying goods at a departure duty-free shop and declaring them on arrival are separate procedures.

Interpretation, practical uses and limits

Review needed does not mean zero tax

If any item requires review, the complete base tax, relief and payable totals are withheld.
A displayed subtotal for calculable rows is not the total tax for the trip.
An unclassified general item can affect allowance priority, so other general rows may also be withheld.

Remaining general allowance does not authorize undeclared quarantine goods or restricted imports.
Domestic arrival duty-free deductions, FTA treatment, zero-duty goods, luxury bags, watches and jewelry, commercial goods and reimport or re-export conditions need separate review.
Crew and courier allowances, family allocations, Customs classification and acceptance of acquisition values are not decided automatically.

Use this tool to plan a shopping budget or reconcile receipts before returning.
For unresolved items, use the official Customs tax estimator or contact Customs at 125 with the actual specifications and receipts.
Fractional-KRW truncation is a comparison convention; minimum collection and final notice rounding are not reproduced.

Frequently asked questions

Why can duty-free purchases still create tax?

Duty-free sale and the Korean arrival allowance are separate.
Include departure duty-free purchases in your arrival list.

Can two family members deduct USD 1,600 from one bag?

One item or set is not divided across several travelers’ allowances.
Enter one traveler’s goods and do not assume family pooling.

Are three alcohol bottles automatically taxable?

The current limits are combined 2L and USD 400.
If exceeded, Customs must confirm the exempt bottles and the bottles taxed on their full price.

Does perfume consume the USD 800 general allowance?

Perfume uses its separate 100mL allowance.
Unused general allowance cannot cover excess perfume volume.

Does someone born in 2007 qualify before their birthday?

In 2026, that person has reached January 1 of the year they turn 19 and satisfies the alcohol and tobacco age condition.
Other limits and import restrictions remain separate.

Can I exclude new clothes worn during the trip?

Using a purchase abroad does not automatically exclude it.
Keep its acquisition price and distinguish it from existing domestic belongings being reimported.

Should VAT be recalculated after voluntary relief?

The modeled simplified tax already reflects relevant domestic taxes.
Do not add VAT again; compare a 30% reduction of simplified tax capped at KRW 200,000.

Does saving the TXT memo complete filing?

The file is a personal review memo, not a filing receipt.
Submit a declaration to Customs and complete the actual assessment and payment process.

Official sources, verification date and next steps

Verified September 19, 2026 through the National Law Information OPEN API: Customs Act Articles 81, 96 and 241; Enforcement Decree Articles 96 and 247 and Annex 2; Enforcement Rule Article 48; and Articles 18–26 of the traveler and crew baggage notice.
The current consolidated Act is effective August 11, 2026, the Decree July 1, 2026, and the Rule July 31, 2026.
Baggage Notice No. 2026-16 is effective April 1, 2026.
The relevant Annex 2 rate amendment is dated February 28, 2023, distinct from the consolidated Decree’s effective date.

Older guidance showing 60mL perfume or a universal flat rate was not used as the current rule.
Recheck statutes, notices, classification and Customs exchange rates before entry.
Enter your receipts, save the unresolved questions and prepare the actual declaration.

Review purchases and remaining allowance

Korea Traveler Baggage Duty and Voluntary Declaration Calculator

1. Traveler and Customs exchange rates

2. Your purchased or acquired goods

3. Declaration preparation results