Tax Refund
Drawback
- Non-Korean residents who want to get a refund on VAT, etc. of goods purchased at duty-free shops must be confirmed to the customs that the goods are taken out of the country upon departure.
- Required documents for checking the outbound shipment: passport, certificate of sale of goods, and purchased goods (unopened, unused)
Check the outbound shipment of goods
- For airports equipped with unmanned airport check-in kiosks: Enter passport and commodity sales confirmation on the kiosk (visit customs inspection team when selected for inspection) ⇒ be confirmed as outbound shipment
- For airport without the check-in kiosks: Visit customs inspection team ⇒ be confirmed as outbound shipment
Duty-free items must be taken out of the country within 3 months from the date of purchase for drawback.
Drawback
- Receiving a refund, such as value-added tax, at the refund window of the duty-free zone (completion of immigration check) after obtaining confirmation of the shipment of goods by Customs at the departure terminal.
Related Rules and Regulations
- Related Rules and Regulations: Restriction of Special Taxation Act and Special Regulations on Special Cases concerning Value-Added Taxes and Individual Consumption Taxes for Foreign Tourists, etc.