Goods worth up to US$800 can be purchased except liquor and perfume, which can be purchased additionally within a separate duty-free range
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If the total cost of the goods purchased abroad or at tax-free shops (including downtown, departure, and arrival duty-free shops) exceeds US$800, the amount exceeding the tax exemption allowances of US$800 shall be taxed. Note, however, that the price of Korean products purchased at the duty-free shops in the Arrival duty-free shops is deducted first from tax exemption allowances.
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The simplified duty rate is 25% for clothes and 20% for the bag, so the customs duties on clothes are deducted first for the traveler’s benefit.
Case 3
The liquor or perfume purchased abroad, at the departure terminal, downtown duty-free shop, etc. is covered by tax exemption separately from basic duty exemption. If Korean liquor or perfume is purchased at the duty-free shops in the Arrivals Terminal; however, Korean alcohol or perfume is exempted from the allowance first.
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