Previously, most of the express cargos were documents, company catalogs, samples, or gifts sent by families abroad, but recently, the proportion of online purchases by individuals are rapidly increasing.
For express cargo, 100% X-ray inspections and random checks are conducted to prevent any illegal import of dutiable goods or prohibited items.
False Declaration of price intentionally or illegally importing a prohibited may be subject to punishment according to the Customs Act.
Types of Express Cargo Clearance
Import Declaration by Item List
List Import Declaration is a clearance method that allows goods to be cleared only with an invoice with the names, phone numbers, addresses of the consignor and the consignee, and the description, price, and weight of the goods. In this case, the resident registration ID number (including the personal clearance code) of the owner is required.
List Import Declaration may apply for goods for personal use or commercial samples that do not exceed USD 150 (200 dollars for the goods from US)if they are not one of the following goods excluded from the list Declaration:
Goods Excluded from Listed Import Declaration
1 Drugs
2 Medicinal herbs
3 Wild animal products
4 Goods subject to quarantine, such as agricultural, fishery and livestock products
5 Health Suppliments
6 Goods suspected to have violated intellectual property rights
7 Foods, alcoholic beverages, and tobacco
8 Certain Cosmetics (cosmetics containing placenta or steroids, and harmful cosmetics, including those with unidentified elements)
9 Goods for which new information has been added to a B/L or an air waybill following the correction of M/F
10 Goods for which description, specification, quantity, or price are inaccurately stated in the list of clearance.
11 Goods subject to customs confirmation of clearance requirements (firearms, swords, gun powder, narcotics, etc.) under Article 226 of the Customs Act
Simplified Import Declaration
Simplified import declaration may apply for goods priced between USD 150(200 dollars for the goods from the US) and USD 2,000.
The head of the customs would allow goods to be cleared without an inspection if the declared details, such as the description, value, etc. of the goods, are deemed accurate. However, for some goods, including prohibited goods for import, simplified import declaration is not allowed. In this case, an import declaration should be made following the procedures of the general import declaration.
General Import Declaration
A general import declaration is required for goods with the price higher than USD 2,000, and the goods that are excluded from the list & simplified import declaration.
Duty Exemption for Express Cargo
Goods subject to the list import declaration are duty-free. Among goods subject to an import declaration, only those for personal use that their total customs value, including shipping cost, is no more than USD 150 are exempted from customs duties and VAT. However, the tobacco consumption tax and the individual consumption tax will still be charged. If the total price of goods exceeds USD 150, customs duties and VAT will be calculated based on the total customs value.
※ The price of goods = The cost of the items including any additional charges such as taxes imposed by the
shipping country, domestic transportation fees, and insurance fees incurred within the shipping country. However, international shipping fees and insurance fees for delivery from the shipping county to Korea can be excluded if those fees are clearly distinguished from the other costs.