• In case of the product included in the scope of traveler’s items carried in Korea (including received present, purchased item in the abroad, re-carrying item after purchasing it in the domestic duty-free shop), USD 600 per 1 traveler out of the entire taxation price is exempted;
  • Tax exemption clearance is possible in the case of the following item.
    • Items including clothing, cosmetics, etc. and ornament items that are within the exempted price for 1 person used during the traveling or being used during the travel
    • 1 bottle of liquor (less than 1ℓ and US$400)
    • 200 cigarette or 50 cigar and one of the other 250g cigarettes
    • 60ML perfume
    • Items that person re-carrying as the product confirmed by the Head of the customhouse as the carrying out items
    • Identity product that is separately imported or personally imported, carrying it for the purpose of re-exportation and for the self-usage of the temporary admission, temporary admission it in the condition of re-exportation out acknowledged by the Head of the customhouse as identity ornament or job tools
    • Items that are appropriate by the Head of the customhouse as typical present item which will be donated or have been donated in the government, local government, or international organization
      ※ Yet, liquor and cigarettes apply to the traveler who is older than 19 years old.
  • Also, the scope of the tax exemption clearance of agriculture, stockbreeding, and herbal medicine is included in the exemption price of 1 person in accordance with the following standard; it is subject to be within 50kg, less than 100 thousand Korea Won of the entire acquired price in abroad.
    • Scope of tax exemption clearance of agriculture, stockbreeding, marine products etc.
      • Sesame oil and its fractions, honey, bracken, codonopsis : 5kg
      • Pine nut: 1kg
      • Beef 10kg
      • Others: 5kg per item
    • Scope of tax exemption clearance of herbal medicine
      • Ginseng (including fresh ginseng, white ginseng, red ginseng, etc.), sanghwang mushroom: 300g
      • Deer antlers: 150g
      • Other herbal medicine: 3kg per item
    • Scope of tax exemption clearance of oriental medicine (less than 10 items)
      • Hair regenerator (100㎖) 2 bottles
      • Jaewohwan (8g) 20 bottles
      • Deer antlers dose liquid (12 amples入) 3 boxes
      • Hwallakhwan 10 pieces
      • Dapyunhwan(10T入) 3 boxes
      • Anti-inflammatory (50T入) 3 bottles
      • Gushimhwan (400T入) 3 bottles
      • Sogalhwan (30T入) 3 bottles
      • Ginseng bonghwang (10T入) 3 boxes
      • Sampyunhwan 10 pieces
      • Bakbonghwan 30 pieces
    • Clearance of tax exemption of the other oriental medicine is allowed within the scope of the acknowledgement of the Head of the customhouse that includes exclusion of carrying in as regulated in the relevant laws including CITES, etc.

Even if the item is included in the scope of clearance with the exemption of tax, the object of quarantine due to the plant protection act (National Plant Quarantine Service, 031-449-0521) and Act on the Prevention of Livestock Epidemics (National Veterinary Research and Quarantine Service, 031-467-1700) is limited to passing the quarantine; object items and regulated items of plant protection act (an item that contains the component is included) and Act on the Control of Narcotics, etc. narcotics control legislation (including the item that contains the component), items that are regulated in the Pharmaceutical Affairs Act (including the item that contains the regulated component), evidence on equipment of import requirements written in the legislation is required. (In the customhouse, when the traveler carries in the object of quarantine, the item is handed over to the quarantine institution mentioned above)