| Item Name | Tax Rate (%) |
|---|---|
| Articles on which individual consumption tax is imposed among those ones falling under any one of the following items: | |
| A. Slot machines, speculative implements for amusement and other amusement goods, firearms for hunting | 55 |
| B. Jewelry, pearl, tortoiseshell, coral, amber and ivory, and products using these, precious metal products, luxury watches, luxury cameras and related products, luxury bags | 926,000 won + 50% of the amount exceeding 4,630,000 won |
| C. luxury watches, luxury bags | 374,000 won + 50% of the amount exceeding 185,2000 won |
| D. Deleted | |
| Repaired ships (excluding duty-free ones) | 2.5 |
| Articles for which the basic tariff rate is not less than 10% and on which individual consumption tax is not imposed among those ones falling under any one of the following items: | |
| A. Fur clothing, fur clothing accessories, and other fur products | 30 |
| B. Articles of apparel and clothing accessories, of leather or of composition leather, textiles and textile articles, footwear | 25 |
| C. Deer antlers | 32 |
| Articles which fall under any one of the following items, excluding, however, luxury furs and products thereof, luxury carpets, luxury furniture, passenger motor vehicles, liquor and tobacco: | 20 |
| A. Articles which do not fall under any one of Subparagraphs 1 to 3 | |
| B. Notwithstanding Subparagraphs 1 and 3, dutiable articles which travelers import by carrying them in, the sum of whose prices is not less than US $1,000 |