Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Shipping a gift to South Korea from Canada is tax and duty-free
providing:
- It is a genuine gift and not a commercial good
- The total value of the shipment, including the gift, shipping and
insurance costs is less than 150,000 South Korean won (about $170
CDN)
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Shipments from Individual-to-Individual
If you ship a gift to someone in South Korea, the receiver will be
exempt from duties and taxes if the parcel's value (including
insurance and shipping) is less than 150,000 South Korean won (about
$170 CDN).
Shipments from Business-to-Business
There is no exemption from duties and taxes on a gift shipment from a
Canadian business to a South Korean business.
This also applies to a gift sent to an individual at his or her
business address.
Shipments from Business-to-Individual
A gift may be sent from a Canadian business to an individual in South
Korea duty and tax free if the shipment is valued at less than 150,000
South Korean won (about $170 CDN). (This includes the cost of shipping
and insurance.)
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If there are several gifts in one shipment, the duty and tax exemption
of 150,000 South Korean won or less (about $170 CDN) applies to the
shipment, not to each gift.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.customs.go.kr/kcshome/main/qna/QnaView.do;jsessionid=5tpndPSGZ0vLfyT1qmRtcQQ8pb922rBK21p19M0pZQ8hwJxbGxk1!-528478286?qnaId=QNA_ID_0000000003332&layoutMenuNo=21035¤tPageNo=432&searchKeyword=&searchCondition=
Personal effects may be shipped to South Korea from Canada duty and
tax free providing:
- They are used items having been owned for a minimum of 3 months
- They are not intended to be sold either wholesale or retail, or used
or distributed for business purposes
- They are NOT medicines or perishable foods
- They are appropriate for a home setting and not a commercial
enterprise
- They are suitable in number and style for your occupation and means
NOTE: Perfumes, alcoholic drinks, tobacco
products CANNOT enter duty or tax free, as well as items less than 3 months
old.
Personal effects can include the following used items:
- Home appliances
- Furniture
Personal items that will incur taxes include the following, and
anything made from them:
- Jewels
- Pearls
- Ivory
- Coral
- Tortoiseshells
- And any item with a value of more than 5 million South Korean won
(about $5,650 CDN)
Moving Temporarily
Students and Non-Students
If you are moving temporarily to South Korea, perhaps to study, no
duties or taxes on your personal effects will be charged.
An exception to this is if you are bringing expensive goods with you,
such as jewellery.
Moving Temporarily - Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Write 'Personal Effects / Personal Belongings' on the commercial
invoice in the general description of goods
- Complete an inventory list of your personal effects that states an
estimated value of the goods
- Include a photocopy of your passport or ID card
Moving Permanently
Are you planning to live in South Korea for more than a year? Then
your personal effects are free of duties and taxes if they have been
used for more than 3 months.
Unaccompanied baggage should arrive in Korea within 6 months of your
arrival in the country.
Moving Permanently - Personal Effects Checklist
- Import declaration form (original)
- Moving goods declaration form (original)
- Packing form (original)
- Copy of Bill of Lading or Airway Bill
- Photocopy of passport or identification card
NOTE: Be sure to provide original copies
on the shipment.
Sources:
http://www.customs.go.kr/kcshome/main/qna/QnaView.do;jsessionid=wLmGRQJGZPJXY2YqdJQ1qndkLxJGWsJW77T2ZGmBXX41ZL8hrnpt!2049041072?qnaId=QNA_ID_0000000002552&layoutMenuNo=21035¤tPageNo=6&searchKeyword=&searchCondition=
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The Free Trade Agreement between Canada and South Korea (CKFTA) allows
a number of foodstuffs and confectionary to enter South Korea from
Canada duty-free.
You May Ship
Do Not Ship
- Meat of goats, lambs, deer
- Any cooked meats
- Cakes if they contain fresh fruits, vegetables, or nuts
Foods Requiring Quarantine
Korea's Food Sanitation Act subjects a number of foods to undergo
quarantine before they enter the country. They are:
- Processed meats like beef jerky, sausages, ham
- Cheese
- Fresh fruit
- Unhusked walnuts
Imported foods are subject to the quarantine according to the Food
Sanitation Act. However, small sum items for personal use are not
checked for having met the condition. When they exceed the duty-free
allowance - 150,000 KRW (about $170 CDN), they must be inspected by
the relevant ministries and get a quarantine certificate and other
required documents.
Sources:
https://m.customs.go.kr/
https://unipass.customs.go.kr/csp/persIndex.do
http://www.qia.go.kr/english/html/Plant/Plant_003.jsp
https://www.fina.org/sites/default/files/general/customs_and_freight_forwarding_guide_final.pdf
https://www.international.gc.ca/trade-agreements-accords-commerciaux/agr-acc/korea-coree/overview-apercu.aspx?lang=eng#1
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The purpose of sending samples is to encourage orders of the product.
Product samples may be shipped from Canada to South Korea duty and tax
free by following a few simple rules. They are:
- The samples are valued at less than $250 USD (about $330 CDN)
- The number of items of the same sample should be limited
- The goods have no commercial value and are sent free of charge
Be sure to state on the Commercial Invoice: 'Sample of no Commercial
Value' or 'Sample - No Charge'.
Sources:
http://www.customs.go.kr/kcshome/main/content/ContentView.do?contentId=CONTENT_ID_000001317&layoutMenuNo=21022
https://www.ups.com/ga/CountryRegs?loc=en_US
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material includes items that are handed out to promote
products or services.
Advertising items include:
- Advertising literature and posters
- Brochures
- Catalogues
- Price lists
Advertising and promotional materials can be shipped from Canada to
South Korea duty and tax free.
If the advertising materials are of a temporary nature, an ATA carnet
can be used. See the
Temporary Imports section for details.
Advertising Material Checklist
- A commercial invoice must be included with your shipment
- Write 'Promotional Material - Not for Resale' on the commercial
invoice in the general description of goods
Sources:
https://www.customs.go.kr/kcshome/ftaportalkor/ftaView/ftaViewExportTariffCategoryView.do?layoutMenuNo=&ftaId=KORSG&nationId=SG&buttonId=sg&keyword=&gubun=export&searchCondition=1&searchKeyword=49
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipments of goods for repair must be declared as a formal entry to
South Korea. This means an ATA carnet cannot be used.
Items Under Warranty
Since South Korea and Canada have a free-trade agreement (CKFTA),
repairs under warranty returning to Canada from South Korea are
duty-free and will not be charged GST.
Items No Longer Under Warranty
Equipment that is no longer under warranty and returning to Canada
from South Korea after repairs will be charged GST on the value of the
repair and on any new parts required to complete the repair.
Sending Product for Repair to South Korea
If a piece of equipment made in South Korea is being returned there
for repair, you will need to include the original South Korean export
permit.
You must include the original export permit issued by South Korean
Customs when the shipment was exported.
Document Checklist
- Write 'REPAIR & RETURN' on the commercial invoice under General
Description or Remarks
- Indicate the Serial/Product number under the Detailed Description of
Goods section on the commercial invoice
- Include a copy of the Repair Contract with all your export
documentation
Returning Product After Repairs are Completed
If a repair was done in Canada and the good is being returned to South
Korea, the duty charge will be based on the cost of repair and the
freight expenses - both to Canada and its return to South Korea.
Document Checklist
- Write 'REPAIR & RETURN' on the commercial invoice under General
Description or Remarks section
- Indicate the serial/product number under the Detailed Description of
Goods section on the commercial invoice
- Include a copy of the repair contract with all your export
documentation
Sources:
https://www.ups.com/ga/CountryRegsPrint?loc=en_US&origcountry=US&destcountry=KR&cat=015016017011018019020021023024009004014006007008002012010005013003&PrintRegulations=PrintRegulations
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
South Korea allows the importation of temporary items duty and tax
free. Items that qualify for this include:
- Commercial samples
- Advertising materials by non-residents of South Korea
- Professional and medical equipment
- Equipment and gear for sporting events or commercial expositions
- Teaching materials
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into South Korea, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details
below.
| Option # | Temporary Import Method | Risk of paying Duties and taxes |
|---|
| 1 | Commercial Invoice Only | High - if broker cannot clear goods temporarily) |
| 2 | Commercial Invoice
+
ATA Carnet | Very Low |
1. Complete a Commercial Invoice Only
This is the simplest and quickest option.
See example.
NOTE:
You should be aware that shipping using this method doesn't guarantee
that your items will be imported duty/tax free. Not all brokers will
clear goods as temporary imports (i.e. UPS, Fedex, DHL), nor is it a
guarantee that customs won't charge any duties and taxes.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
the country. It's also great because once you have an ATA Carnet, it
is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. You can however,
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here:
http://www.chamber.ca/carnet/
In addition to the 2 options listed above, goods can stay no longer
than 12 months in South Korea.
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature, however
FedEx, UPS, DHL, etc. typically cannot clear
goods of a temporary nature
Sources:
https://www.export.gov/article?id=Korea-Temporary-Entry
https://www.fina.org/sites/default/files/general/customs_and_freight_forwarding_guide_final.pdf
http://www.customs.go.kr/kcshome/cop/bbs/selectBoardList.do;jsessionid=JVpJh8GHy6KzyjWsStryw1dnmF7VPNpQ7W7L4pkHJgTkLTCgXx5T!259294182?bbsId=BBSMSTR_1779&layoutMenuNo=32094&siteId=english&searchCtgry=&searchWrd=&recordCountPerPage=10¤tPageNo=4
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The Free Trade Agreement between South Korea and Canada (CKFTA) has
reduced the duties on virtually all goods traded between the 2
countries.
However, commercial shipments will still require country of origin
labelling, which must be written in Korean. Certain products demand
particular specific labelling.
For example, electrical and electronic products must have a Korea
Certification (KC) Mark. Obtaining a KC Mark is beyond the scope of
this article. You can find more information on this process
here.
NOTE:
- Foods and food products have specific labelling requirements, which
are beyond the scope of this article. We recommend you consult a
South Korean customs broker for details.
- Toys aimed at children younger than 14 years require permission from
the Korea Conformity Laboratory to enter South Korea.
Sources:
https://www.sgs.com/en/news/2017/03/south-korea-kc-certification-for-electrical-and-electronic-products
https://www.international.gc.ca/trade-agreements-accords-commerciaux/agr-acc/korea-coree/overview-apercu.aspx?lang=eng#1
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Mr. Kim Dae-jung
68, Samhak-ro 92 beon-gil
Mokpo
Jeollanam-do 58751
South Korea
Phone: +82 61-245-5660 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
