Korea customs for visitors: allowances, declaring and refunds

How much can I bring into Korea duty-free?

The Korea Customs Service's English page on traveller allowances sets the general allowance for goods as follows: US$800 or less of the total taxable value of goods (for agricultural, livestock, and fishery products, up to 5kg of each good and 40kg of their total quantity and up to 100,000 Korean won of the price of all goods purchased overseas).

The same page lists separate allowances for liquor, tobacco and perfume:

There is an age condition on the liquor and cigarette allowances: Minors under 19 years of age (based on year of birth) are not given tax exemption for liquor and cigarettes.

Staying within the allowance does not settle clearance for restricted goods. The same customs page says: All restricted goods (such as firearms, narcotics, and CITES-protected animals and plants) must fulfil every customs clearance requirement regardless of the tax exemption threshold.

Why do I see different allowance figures?

Our sources do not agree on this point. Another page on the Korea Customs Service English site, about the duty-free allowance, gives different figures: The duty-free allowance on a traveler's personal effects is up to a value of US$600 total, with additional specific allowances for cigarettes (200), liquor (up to 1L / US$400), and perfume (60ml).

We cannot tell from our sources which page is current, so check the allowance on the Korea Customs Service site before you shop.

What do I have to declare when I arrive?

The Korea Customs Service traveller page covers goods and money separately.

Goods above the allowance. If what you are carrying goes over the allowances above, declaring it yourself reduces the bill: Voluntary declaration of goods exceeding the tax exemption allowance gets a 30% reduction from the standard customs duty.

Means of payment. This is a separate rule from the goods allowance: Means of payment exceeding US$10,000 must be declared under the Foreign Exchange Transactions Regulations.

Restricted goods are covered by the clearance rule quoted in the section above, whatever their value.

Our sources do not describe the arrival declaration form, the inspection lanes at the airport, or how to pay duty on the spot. If you think you will need to declare something, contact the Customs Customer Service Center listed at the end of this guide before you travel.

What happens if I don't declare goods over the allowance?

The Korea Customs Service page sets out a penalty for undeclared goods that are found: If undeclared goods are detected: an additional tax of 40% more than the regular tax, or 60% more if exposed twice or more within 2 years.

Compare that with the reduction for voluntary declaration in the previous section. If you are unsure whether you are over the allowance, check with the Customs Customer Service Center before you fly.

What happens at Incheon after I land?

Incheon Airport describes the baggage claim steps like this: After immigration, check the baggage claim carousel number on the display screen; use the elevator or escalator to the 1st floor; claim large baggage from the oversized baggage carousel.

If you are booking onward transport, the airport advises, in the context of booking public transport from the airport: Allow 1-2 hours for immigration after the flight lands before a booked departure.

That advice is about immigration; our sources do not give a separate time for customs, so leave some margin if you expect to declare anything.

How does customs inspection work for a tax refund when I leave?

The VAT refund for foreign tourists scheme asks customs to confirm that the goods you bought are leaving the country before the refund is paid. The steps start in the shop.

When you buy. Incheon Airport's tax refund page lists what you need: A purchase receipt and tax refund documents, issued at the time of purchase with your passport; these must be kept until departure.

The same page sets a minimum spend of ₩15,000 per purchase, and warns: A refund is refused if the documentation was not requested at purchase, or if it was filled out incompletely.

The deadline. The Korea Customs Service page on outbound shipment confirmation says: Duty-free items must be taken out of the country within 3 months from the date of purchase for the refund.

What customs checks. On the same customs page: Required documents for checking the outbound shipment are: passport, certificate of sale of goods, and the purchased goods themselves, unopened and unused.

So keep the items unopened and unused until the outbound shipment check is done.

How confirmation is done. The customs page describes two set-ups:

Packing the goods. Incheon Airport's tax refund page gives different steps depending on whether the items go in the hold or in the cabin:

The checked-baggage route has to be started at the check-in counter, so decide before you queue whether the goods will travel in your suitcase or with you.

Getting the money. The customs page says: The refund (such as VAT) is received at the refund window in the duty-free zone, after immigration check, once customs has confirmed the shipment of goods at the departure terminal.

On the kiosk at Incheon, the airport's tax refund page adds: The kiosk processes the refund as cash by default; if the amount is large or you prefer not to receive cash, you can choose to have it credited to your own credit card instead.

Where are the tax refund kiosks and desks at Incheon?

Incheon Airport's tax refund page places the kiosk and service desk in the duty-free zone of each terminal:

For Terminal 1, the same page lists weekday hours of 00:00–24:00 for the automated kiosk and 07:00–22:00 for the service desk. Our sources do not give hours for the Terminal 2 kiosk or desk.

The airport's facility listing for Terminal 1 also names tax refund points in the check-in hall:

• Tax Refund point near Check-In Counter B on 3F, Terminal 1 (24 hours).
• Tax Refund point near Check-In Counter D on 3F, Terminal 1 (24 hours).
• Tax Refund point near Check-In Counter J on 3F, Terminal 1 (24 hours).
• Tax Refund point near Check-In Counter L on 3F, Terminal 1 (24 hours).

The listing gives weekday hours of 00:00–24:00 for these check-in hall points. Our sources do not say how these points relate to the duty-free zone kiosk, so follow the checked-baggage or carry-on steps above and ask staff if you are unsure which one applies to you.

The tax refund page lists these phone numbers by terminal: Terminal 1, 82-32-743-1009; Terminal 2, 82-32-743-2732.

For more on the tax refund itself, see our full Korea tax refund guide and the related pages linked below.

What if my refund is refused or my goods are already used?

Our sources give the grounds for refusal at Incheon: A refund is refused if the documentation was not requested at purchase, or if it was filled out incompletely.

They also make unopened, unused goods a condition of the customs check, as set out above. Our sources do not describe an appeal process or a later refund once you have left the airport, so sort out paperwork in the shop, not at the gate.

If you were selected for inspection at a kiosk, the customs page sends you to the customs inspection team, as shown in the table above. Our sources do not say where that team sits in each terminal.

If a bag holding refund goods has already gone down the belt untagged, our sources do not describe a fallback. The confirmed procedure is to tell the airline at check-in and tag the bag for customs inspection before it is loaded.

Who do I contact with a customs or tax refund question?

Our sources do not list hours for the Customs Customer Service Center, and they do not say whether the airport help desk answers customs questions. For a question about the duty-free allowance or declaring goods, the Customs Customer Service Center is the line whose stated scope covers customs enquiries.