Importing from China to South Korea: customs, VAT and FTA in 2026

South Korea buys a wide range of intermediate and consumer goods from China: electronic components, industrial machinery and parts, textiles, toys, furniture, pet products and sporting goods. Two reference points shape any import project: the China-Korea free trade agreement, in force since 20 December 2015 (Ministry of Trade, Industry and Energy, official FTA portal, accessed 27 September 2026), and the national KC marking, required on a large share of electrical and electronic products.

The port of Busan, described by its port authority as the world's second-largest transshipment port, remains the most direct maritime gateway from southern China (Busan Port Authority, accessed 27 September 2026). Whichever resale channel is chosen makes no difference to customs and compliance obligations, which remain the importer's.

The free trade agreement between South Korea and China entered into force on 20 December 2015 (Ministry of Trade, Industry and Energy, fta.motir.go.kr, accessed 27 September 2026). Its tariff schedules set a line-by-line duty reduction timetable under the Harmonized System (fta.mofcom.gov.cn, accessed 27 September 2026). South Korea has implemented 21 free trade agreements in total, including this one (trade.gov, accessed 27 September 2026). The precise schedule could not be fully verified here: not every tariff line reaches zero, some categories remain excluded or subject to quota, and each code must be checked individually in the Korea Customs Service tariff database.

South Korea applies a flat 10% VAT on almost all imports (trade.gov, accessed 27 September 2026). A special consumption tax of 10 to 20% is added on certain luxury items and durable goods, to be checked product by product. Duties are calculated on a CIF basis, using the transaction value method, and are payable in won within fifteen days of customs clearance. As a general benchmark, not specific to China: South Korea's average tariff stands at 5.80% (simple average) and 5.82% (trade-weighted average) across all lines, 2023 data (World Bank, WITS, accessed 27 September 2026), which does not replace the exact rate for a specific code.

Example, for a product not subject to the special tax, shipped from Guangzhou with a customs value of 10,000 dollars: if the tariff line is at zero under the China-Korea agreement with a valid certificate of origin, the duty is nil and the 10% VAT applies to the full 10,000 dollars, i.e. 1,000 dollars due. For a luxury or durable good, the special consumption tax is added first to the customs value and any duty, before VAT.

The US government's trade guide lists the documents commonly required for customs clearance, regardless of origin (trade.gov, accessed 27 September 2026). The manufacturer must keep supporting proof of origin for five years, and the declaration is filed in Korean. For a shipment sold online to a private individual, the Korea Customs Service requires a personal customs clearance code, regardless of value (trade.gov, e-commerce section, published 29 June 2026, accessed 27 September 2026).

A 250 dollar de minimis threshold per shipment exists for express couriers, but only for US goods under the Korea-US agreement: it does not apply to Chinese goods, and the general threshold for a parcel from China could not be confirmed here, to be checked on the Korea Customs Service's Unipass portal.

A large share of electrical and electronic appliances sold in South Korea carry a national conformity mark, KC. The exact categories covered, costs and lead times could not be verified against a primary source here: confirm with the relevant Korean authority before any production run, as a non-compliant product can be held at customs.

Pharmaceutical products require certification or additional testing; medical devices must be registered with the Ministry of Food and Drug Safety, as must cosmetics (trade.gov, accessed 27 September 2026). These sectors require a technical file and a prior assessment, not a simple after-the-fact declaration.

Rice cannot be freely imported into South Korea (trade.gov, accessed 27 September 2026). Pharmaceuticals, medical devices and cosmetics are subject to mandatory registration with the Ministry of Food and Drug Safety before being placed on the market; a product shipped without this registration risks being held at customs.

Beyond these confirmed categories, families such as weapons, certain chemicals, protected species and their derivatives, or counterfeit goods are subject to bans or licensing requirements under most customs regimes, and South Korea is no exception. The full list maintained by the Korea Customs Service could not be reviewed in detail here: each sensitive category should be checked directly with them.

Busan handles most of South Korea's containerised traffic and, according to its port authority, ranks as the world's second-largest transshipment port, with 11.43 million TEU transshipped, or 53% of its total traffic (Busan Port Authority, accessed 27 September 2026). Regular services connect southern China, from Guangzhou, Shenzhen or Hong Kong, to Busan; no single, verifiable transit time was found here, to be confirmed with the freight forwarder. Air freight remains reserved for urgent or low-volume shipments.

FOB from southern China suits buyers who arrange their own transport; CIF or CFR to Busan suits those using an intermediary. DDP should be handled with caution as long as the Chinese seller is not itself liable for Korean VAT, which remains rare. On payment, the usual practice is a deposit followed by a balance before shipment, paid into the Chinese company's business account, never a personal account: a change of bank details received by email should be verified with a direct phone call, as this type of fraud remains common in sourcing from China.

A first import follows a precise sequence: specifications, factory verification, an approved sample, a proforma invoice with an Incoterm, verification of origin if China-Korea preferential treatment is sought, KC or health compliance depending on the product, pre-shipment inspection, freight to Busan, then customs clearance and VAT paid by the client or their local freight forwarder.

Sorva is a sourcing and trading house based in Guangzhou, in the Tianhe district, backed by a Chinese subsidiary whose corporate purpose covers the purchase, resale and export of goods, and by a parent company in France. Our Chinese-speaking team finds and vets factories, arranges visits and samples, negotiates, has quality checked before loading, and organises freight to the chosen Korean port. We never act as the official importer of record in South Korea, do not clear customs locally, and do not export vehicles without a licensed Chinese exporter. Our base service is invoiced in dollars, with regional options quoted on request.