Customs and Clearance
Expansion of Tax Administration Support for Small Business Owners and Innovative SMEs (opens in a new window)
From August 1, 2025, small business owners with import records in the past year can also receive tax administration support, such as customs duty payment deadline extensions and installment payments.
Korea Customs Service
Notice of Introduction of a 1-Year Validity Period for the Personal Customs Clearance Code (opens in a new window)
A 1-year validity period has been introduced for the Personal Customs Clearance Code, which must be renewed every year from 2026.
Korea Customs Service
2025 Second-Half Flexible Tariff Rates and Quota Tariff Operation Plan (opens in a new window)
The reduced individual consumption tax on passenger cars is extended to December 31, 2025, and second-half quota tariffs, including a new 0% quota tariff on mackerel, apply from July 1, 2025.
Ministry of Economy and Finance
Notice of individual consumption tax rate change following amendment of the Enforcement Decree of the Individual Consumption Tax Act
The flexible individual consumption tax rate changed with the amendment of the Enforcement Decree of the Individual Consumption Tax Act, effective February 28, 2025.
Korea Customs Service