Customs and Clearance
Intensive reporting period for HS classification customs clearance difficulties (opens in a new window)
Exporters facing customs clearance difficulties with a foreign customs authority over tariff classification can report to the Customs Valuation and Classification Institute from September 7 to October 31, 2026.
Customs Valuation and Classification Institute
Plan to introduce a customs compliance verification system (opens in a new window)
A customs compliance verification system for mid-sized and small companies with annual import value under USD 30 million is scheduled for a pilot in 2027 and full implementation from 2028.
Korea Customs Service
E-commerce Operator Code Registration System Launches (opens in a new window)
Under Article 254 of the amended Customs Act, the e-commerce operator code registration system for purchasing agents, sales intermediaries, and shipping agents launches on June 5, 2026.
Korea Customs Service
Electronic Assignment of Refund Rights for Returned Overseas Direct Purchases Allowed (opens in a new window)
From April 1, 2026, the right to a refund of customs duties and value-added tax on returned overseas direct purchases can be assigned to an online platform by electronic signature.
Korea Customs Service
Basis Established for Designating Quota Tariff Intensive Management Items (opens in a new window)
An amendment to the Enforcement Decree of the Customs Act designates quota tariff intensive management items. Violating the release deadline results in cancellation of the recommendation and a late import declaration surcharge.
Ministry of Finance and Economy
Customs Administration Changes in 2026 (opens in a new window)
From 2026, the threshold for simplified export declarations rises, and a validity period for Personal Customs Clearance Codes and joint tax liability for purchasing agents are introduced.
Korea Customs Service
Voluntary Correction Period for Export and Import Declarations (opens in a new window)
Error points are waived for correction requests on 2025 export and import declarations filed from January 18 to January 31, 2026.
Seoul Regional Customs
Guideline on Issuing Amended Import Tax Invoices Takes Effect (opens in a new window)
From January 1, 2026, the practical guideline on the criteria for not issuing amended import tax invoices takes effect.
Korea Customs Service
Flexible Tax Rate Plan for the First Half of 2026 (opens in a new window)
The automobile individual consumption tax cut is extended to June 30, 2026 and then ends, and the individual consumption tax cut on power generation fuel ends at the end of December 2025.
Ministry of Economy and Finance
2026 Quota Tariff Plan (opens in a new window)
Regular quota tariffs and adjusted duties apply from January 1, 2026. Quota tariffs on food raw materials are maintained, and the volume of sugar covered is expanded.
Ministry of Economy and Finance
Proposed Amendment to the Notice on Import Clearance Procedures Announced for Public Comment (opens in a new window)
A proposed amendment to the notice, which eases import clearance rules, was announced for public comment. It includes changing the document submission exemption threshold for returned e-commerce goods to USD 150 per line.
Korea Customs Service
Implementation of the Bulk Submission System for Customs Value Declaration Data (opens in a new window)
For declarations from September 1, 2025, companies with prior-year tax payments of KRW 500 million or more must submit customs value declaration data in 8 areas in bulk.
Korea Customs Service
Extension of the Error Point Exemption for Corrections and Withdrawals of Export Declarations to the United States (opens in a new window)
Following the conclusion of the Korea-US trade negotiations, the period of exemption from error points for correcting or withdrawing export declarations to the United States has been extended.
Korea Customs Service