Applying the FTA preferential tariff to EU-origin baggage
For goods of EU origin purchased in an EU member state, you can pay customs duty at the Korea-EU FTA preferential tariff rate by applying for the preferential tariff on the baggage declaration on entry. The traveler checks on the product label that the origin is the EU and, if the total of EU-origin goods exceeds USD 1,000, obtains the origin declaration wording and the seller's signature on the purchase receipt at the store. The preferential rate applies only to customs duty, and value-added tax and other domestic taxes are paid as usual (Applying the FTA preferential tariff rate).
The Notice on Customs Clearance of Baggage of Travelers and Crew (hereinafter the Notice) provides that the preferential tariff applies to goods carried in by a traveler that are "originating goods of a party to the agreement acquired in that party" (Notice, Article 27 (1)).
Goods eligible for the preferential tariff rate
Goods bought at a store in an EU member state whose origin is also the EU are eligible. Goods of an EU brand whose origin is China, goods purchased in a country outside the EU (such as Switzerland, Türkiye and Hong Kong), and goods purchased at a duty-free shop in Korea cannot receive the Korea-EU FTA preferential tariff rate (Incheon Regional Customs entry guidance). Check the origin first from the origin marking on the product label.
The Korea-UK FTA applies separately to the United Kingdom, and the Korea-EFTA FTA to Switzerland.
Amount threshold and required documents
The threshold amount is the total price of EU-origin goods purchased in the EU by one traveler (Korea Customs Service Guidelines on Processing the Application of the FTA Preferential Tariff to Traveler's Baggage, in force on July 1, 2021, hereinafter the Guidelines, item 1(b)).
| Price of EU-origin goods | Required documents |
|---|---|
| Total price of USD 1,000 or less | Submission of a certificate of origin is waived. Customs checks the purchase receipt or the origin marking on the goods. |
| Total price over USD 1,000 | The origin declaration wording and the seller's handwritten signature on the front or back of the purchase receipt |
| Total price of the originating goods over EUR 6,000 | The seller must be an approved exporter, and the approval number must be stated in the origin declaration wording. |
Article 21 of the Protocol concerning the Definition of 'Originating Products' and Methods of Administrative Cooperation sets the limit up to which a traveler's personal baggage is recognized as originating products without proof of origin as "USD 1,000 for both parcels and travelers' personal luggage when imported into the Republic of Korea."
The EUR 1,200 that often appears in web materials is the limit for import into the EU. This exemption applies to goods not imported on a commercial basis.
EUR 6,000 is the limit up to which an exporter that is not an approved exporter may prepare an origin declaration (Protocol concerning the Definition of 'Originating Products' and Methods of Administrative Cooperation, Article 16 (1)). The Guidelines also recognize, for originating goods with a total price over EUR 6,000, only an origin declaration prepared by an approved exporter of the partner country.
The EUR 6,000 threshold applies in principle to each shipment. In practice, if the receipts (invoices) for a traveler's baggage are separate for each store, they may be treated store by store, but this is for the customs officer to decide, and the custody certificate must also be issued separately for each store.
Origin declaration wording to obtain on the receipt
Ask the seller to write the English wording below on the front or back of the receipt and sign it by hand. This is the English version of the wording in Annex 3 to the Protocol concerning the Definition of 'Originating Products' and Methods of Administrative Cooperation.
The exporter of the products covered by this document (customs authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.
- Parentheses (customs authorisation No ...): if the seller is an approved exporter, enter the approval number; if not, omit the words in the parentheses or leave them blank.
- Blank before "preferential origin": enter the origin of the product. You may write EU, the country name or the ISO country code.
- Place and date: may be omitted if they are already on the receipt.
- Signature: the seller signs by hand and writes the name of the signatory legibly.
If the receipt is too small to carry the wording, write the wording on a separate sheet such as A4 paper and attach the receipt with adhesive or a staple. The seller's name and signature must be written across the receipt and the sheet like a seal over the joint, and a document in which only a signature is on the receipt and everything else is on the separate sheet is not recognized (Guidelines, 2-1). If it is suspected that a tour guide or the traveler wrote or signed the wording, the head of customs may refuse to apply the preferential tariff (Guidelines, item 1(d)).
The purchase receipt or certificate of origin may be submitted as a photo taken with a mobile phone or through the mobile baggage declaration app instead of the original (Guidelines, item 1(e)). If the head of customs requests the original to verify authenticity, submit the original.
How to apply on entry, and the tax
On the Traveler Declaration Form, mark "Yes" for customs declaration item 2, "Goods whose origin is an FTA partner country and for which you wish to apply the preferential tariff," and submit it (Enforcement Rule of the Customs Act, Form No. 42; Guidelines, item 1(a)). Enter goods exceeding the duty-free allowance also under item 1 of the same declaration and in the details on the back.
The tax is calculated by deducting USD 800 from the declared amount and applying the rate for the goods (Notice, Article 25), and the USD 800 is deducted in order of the goods with the highest rates (Notice, Article 18 (2)). The simplified tariff rate combining customs duty, value-added tax and other taxes may be applied to baggage (Enforcement Decree of the Customs Act, Annex 2), but for goods receiving the preferential rate, customs duty is calculated at the preferential rate and value-added tax and other domestic taxes are paid separately. For example, a leather handbag (4202.21-1090) has a basic rate of 8% and a Korea-EU FTA preferential rate of 0%.
If you declare voluntarily, you can receive a reduction of 30% of the customs duty up to KRW 200,000 (Customs Act, Article 96 (2)). The reduction applies to customs duty, so goods receiving the 0% preferential rate have no customs duty to reduce. If undeclared baggage is detected, penalty tax of 40% of the tax payable, or 60% for repeated non-declaration, is imposed (Customs Act, Article 241 (5)).
When documents are missing at the arrival hall
The Guidelines provide 2 methods for a traveler who has not prepared the documents evidencing origin at the time of the baggage declaration (Guidelines, item 3). First, customs retains the goods, and within the retention period you obtain the purchase receipt or the certificate of origin and apply for the preferential tariff. Second, the goods are switched to a general import declaration and cleared, and you apply for retroactive application of the preferential tariff within 1 year of the date of acceptance of the import declaration (FTA Customs Special Act, Article 9 (1)).
With both methods, you must state at the arrival hall that you intend to apply the preferential tariff, and the goods must be handled differently from ordinary baggage clearance. For the general import declaration, a Licensed Customs Broker files using the custody certificate number (Hand-carry clearance). Before returning to Korea, check whether the seller can send you the signed receipt again by photo or mail.
Source: Notice on Customs Clearance of Baggage of Travelers and Crew Article 18 (Customs exemption amount per traveler), Article 25 (Calculation of tax), Article 26 (Application of the simplified tariff rate), Article 27 (Application of the preferential tariff to traveler's baggage), Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements Article 8 (Application for the preferential tariff, etc.), Article 9 (Application for retroactive application of the preferential tariff), Article 4 of the Enforcement Decree of the same Act (Application for the preferential tariff), Customs Act Article 96 (Reduction or exemption of traveler's baggage and household goods, etc.), Article 241 (Declaration of export, import or return), Article 96 and Annex 2 (Simplified tariff rates) of the Enforcement Decree of the Customs Act, Article 48 (Traveler's baggage, etc. exempt from customs duty) and Form No. 42 (Traveler Declaration Form) of the Enforcement Rule of the Customs Act, Article 16 (Conditions for preparing an origin declaration), Article 21 (Exemption from proof of origin) and Annex 3 (Wording of the origin declaration) of the Protocol concerning the definition of the concept of "originating products" and methods of administrative cooperation to the Free Trade Agreement between the Republic of Korea and the European Union and its Member States, Korea Customs Service Guidelines on Processing the Application of the FTA Preferential Tariff to Traveler's Baggage (in force on July 1, 2021), Incheon Regional Customs entry guidance. Tax rates are as retrieved from the tariff schedule on October 16, 2026. Confirmed on October 16, 2026.