Korea Customs Clearance for Thai Goods (2026)
Korean clearance is fast and heavily digitised. When documents are pre-filed correctly, sea shipments are commonly released within a day of arrival. Problems come from registration gaps and from requirements outside customs - certification and food rules - rather than from customs itself.
Before your first shipment
| Requirement | Detail |
|---|---|
| Business registration number | Korean entity; used as the importer identifier |
| Customs broker | Practically essential; licensed brokers file in UNI-PASS |
| Product approvals | KC mark, RRA, MFDS or other agency approval obtained before arrival |
| Bank and FX documentation | For import payment reporting through your bank |
Foreign companies without a Korean entity cannot be importer of record. Options are establishing an entity, using a Korean distributor as importer, or an import agent that takes the IOR role.
The clearance sequence
- Carrier files the manifest; cargo arrival is registered.
- Your broker files the import declaration in UNI-PASS, Korea's electronic customs system.
- KCS screens the entry and assigns a channel.
- Requirement-law checks are confirmed electronically - KC certification, MFDS approval and similar are cross-checked against the declaration.
- Duty and VAT are paid or deferred; goods are released.
| Channel | What happens | Typical time |
|---|---|---|
| Immediate acceptance | Paperless acceptance | Same day |
| Document review | Broker submits supporting papers | 1-2 days |
| Inspection | Physical or scanning inspection | 2-4 days |
Duty and VAT calculation
Duty is assessed on CIF value. VAT of 10% is then charged on CIF plus duty. Worked example on a USD 60,000 CIF shipment at 8% duty:
| Line | USD |
|---|---|
| CIF value | 60,000 |
| Duty at 8% | 4,800 |
| VAT base | 64,800 |
| VAT at 10% (recoverable) | 6,480 |
| Cash out at import | 11,280 |
Claim AKFTA or RCEP where available and this 4,800 often becomes zero.
Valuation issues KCS looks at
- Tooling, moulds and design assists paid separately are dutiable
- Royalties and licence fees related to the goods form part of customs value
- Commissions to buying agents may or may not be dutiable depending on structure
- Free-of-charge replacements still require a declared value
Korea conducts post-clearance audits going back five years, and FTA origin plus valuation are the two most common findings. Document both at the time of import.
Packaging and practical items on Thai shipments
Korea enforces ISPM 15 on wooden packaging. Thai factories often reuse untreated pallets, so specify heat-treated, stamped pallets in the purchase order and require a photo of the stamp before loading. We verify this at container loading as standard.
Related: AKFTA and RCEP duty guide, freight and ports.
FAQ
Can a foreign company import into Korea directly? No. You need a Korean business registration, or a Korean distributor or import agent acting as importer of record.
How fast is Korean customs clearance? Frequently same day to one working day for sea freight when documents are pre-filed, and same day for air freight.
What is UNI-PASS? Korea Customs Service's electronic clearance system, through which brokers file declarations and requirement-law approvals are cross-checked.
What is the import VAT rate in Korea? 10%, charged on CIF plus duty and recoverable by registered businesses.
Do Thai shipments need fumigated pallets? Wooden packaging must meet ISPM 15 - heat treated or fumigated with the stamp visible. It is the most common avoidable hold.