The Korea Customs Service has published "Customs Administration Changes in 2026" on its website.
- Simplified export declaration threshold: from KRW 4 million to KRW 5 million in FOB value (scheduled to take effect in June 2026)
- Deadline for declaring the final price of fulfillment exports: from 60 days to 90 days from the date of payment (scheduled to take effect in June 2026)
- Reduced penalty tax for failure to file faithfully if an amended declaration is filed within 2 months after receiving the result of an advance tariff classification ruling (effective January 1, 2026)
- Introduction of a 1-year validity period for Personal Customs Clearance Codes (effective January 1, 2026)
- Joint tax liability for purchasing agents that collect customs duties and other charges from the cargo owner (effective January 1, 2026)
- From April 2026, customs will verify the small and medium-sized business confirmation certificate electronically (scheduled)
Source: Korea Policy Briefing, Korea Customs Service press release (February 6, 2026)