Each traveller entering Korea can bring US$800 of goods duty-free (purchases abroad plus duty-free shops).
Above that, this calculator applies the simplified rate (20% for general goods) to the amount over US$800.
Declaring voluntarily cuts the tax by 30% (up to ₩200,000). Undeclared goods found by customs get a 40% penalty (60% for repeat cases).
Alcohol, perfume and tobacco have their own limits; travellers under 19 get no alcohol or tobacco allowance.
FAQ
What is the duty-free allowance for Korea?
US$800 per person, plus alcohol up to 2 L in total (and US$400), 100 ml of perfume and 200 cigarettes.
How much duty do I pay over US$800?
General goods are taxed at about 20% on the excess; declaring voluntarily reduces it by 30% (max ₩200,000).
Worked example
Example: bringing back US$1,200 of goods exceeds the US$800 allowance by US$400. At a 20% simplified duty rate, tax is about ₩107,000; declaring voluntarily cuts it by 30% (up to ₩200,000) to about ₩74,900. If you do not declare and are caught, a 40% penalty applies.
Common mistakes
Purchases from duty-free shops in Korea count toward the allowance.
Alcohol (up to 2 L in total and US$400), perfume (100 ml) and cigarettes (200) are allowed in addition to US$800.
Family members cannot combine their allowances for one expensive item.