Republic of Korea

Travelers with goods to declare submit the traveler's declaration (paper or mobile; mobile voluntary declaration also allows mobile issuance and payment of the tax bill). Travelers with nothing to declare skip the form and use the nothing-to-declare lane, and may still be subject to customs examination. Duty-free allowance per traveler, by total dutiable value of all items: USD 800 or less (이하, i.e. ≤), including agricultural/marine/livestock products limited to 5kg per item, 40kg total and KRW 100,000 total overseas purchase value. Additionally: alcohol with total volume of 2L or less and total price of USD 400 or less; 200 filtered (combustible) cigarettes; 20ml of e-cigarette nicotine liquid (nicotine content under 1%); 100ml perfume. Persons under 19 (by birth year) get NO duty-free allowance for alcohol or tobacco. Voluntary declaration of goods exceeding the allowance reduces duty by 30%; undeclared goods caught incur a penalty of 40% of payable tax (60% for repeat within 2 years). Items that must be declared regardless of duty-free limits include commercial goods/samples/repairs, guns, narcotics, CITES items, animals/plants/fruits/food, counterfeit goods, and means of payment exceeding USD 10,000.

On entry, means of payment including foreign currency, won and cheques totalling more than USD 10,000 equivalent must be declared. Promissory notes, letters of credit and bills of exchange are exempt from this import declaration. Obtain the foreign-exchange declaration certificate before leaving the arrival hall. On departure, Korean-national residents carrying ordinary overseas travel expenses above USD 10,000 must declare to Customs; emigrants, long-term travellers, students and travel agencies above that amount, and foreign residents taking out domestic employment income, need foreign-exchange-bank confirmation. Non-residents may re-export the imported amount without a fresh declaration when supported by their entry declaration certificate. Payments for goods and capital transactions have separate reporting obligations; Customs declaration is not universal permission to export funds.