South Korea Customs Clearance for Moving Household Goods
Korea Customs describes moving-goods clearance as the process in which a person
entering South Korea to relocate their residence reports the goods and pays or
receives exemption from duties according to the Customs Act.
Duty relief is conditional. The customer's planned residence period, use of the
goods overseas, quantity and type of goods are all relevant.
Who is treated as a person moving to Korea?
Korea Customs defines a person moving to Korea as a foreigner or overseas Korean who
intends to live in South Korea for at least one year. Where the person is accompanied
by family members, the required intended period can be six months.
Foreigners intending to stay for at least three months but less than six months can
be treated as short-term residents. Their exemption is more limited and depends on
the reason for relocation, occupation, residence period, accommodation and other
circumstances.
The period of residence can be evidenced through the residence card, visa before the
card is issued, domestic employment contract and other recognised documents.
The six-month arrival period
Unaccompanied household effects should generally arrive in South Korea within six
months of the mover's arrival. Korea Customs measures arrival by the entry date of
the ship or aircraft carrying the goods.
Different reference dates can apply to overseas Koreans who renounce permanent
resident status, naturalised citizens and people restoring Korean nationality.
Returning residents should confirm the correct date for their circumstances.
Goods normally eligible for exemption
Among qualifying moving goods, items used overseas for more than three months can be
exempt from duty unless they fall into a mandatory-taxation category.
Short-term residents can receive exemption on goods used for more than three months
that Customs accepts as reasonable personal effects, excluding automobiles.
Goods subject to mandatory taxation
Korea Customs identifies several categories that remain taxable. These include:
- Motor vehicles, except qualifying vehicles previously exported from Korea
- Household goods used overseas for less than three months
- Certain jewellery and goods made from pearls, tortoiseshell, coral, amber or ivory with a taxable price of KRW 5 million or more per item
- Quantities beyond the recognised allowance for furniture and household appliances
- Other goods that do not meet the moving-goods exemption conditions
Recognised household quantities
Korea Customs applies recognised quantities to home-use furniture and household
appliances. The published table broadly allows one of each relevant household item
for a family of one or two people, two for a family of three or four, three for a
family of five to eight and four for a family of nine or more.
Personal miscellaneous goods and clothing are treated separately, but duplicate
appliances should still be declared accurately. A second television, refrigerator
or similar item can be questioned or taxed depending on the family size and facts.
Customs inspection
Household shipments can be inspected. Customs may open packages, compare the goods
with the inventory and assess their period of use, value and quantity.
Accurate descriptions and early disclosure of newer, duplicate or high-value goods
can support the process, but no moving company can guarantee that a shipment will
not be examined.
This information is general guidance rather than legal or tax advice. The Korea
Customs Service and other relevant authorities make all final decisions.