Services
EMS / express clearance
When goods arriving by EMS (international express mail) or express carriers such as DHL, FedEx and UPS require an import declaration, we file it on behalf of individuals and businesses.
Overview
| Item | Details |
|---|---|
| Postal items we declare | Goods for sale, overseas purchases exceeding USD 1,000 (gifts exceeding KRW 5,000,000), goods requiring confirmation of requirements such as food, and postal items past the simplified clearance application deadline |
| Costs | Taxes (customs duty and VAT), brokerage fees and the post office customs procedure handling fee |
Clearance methods for international postal items
| Clearance type | Responsible party | Details |
|---|---|---|
| Simplified clearance | Recipient | Goods not intended for sale with a goods value of USD 1,000 or less, and gifts or other goods received without consideration with a customs value of KRW 5,000,000 or less |
| Import declaration | Customs broker (our office) | Postal items for sale, exceeding USD 1,000, subject to customs confirmation, health functional foods and pharmaceuticals |
Some postal items are also released after taxes are assessed at the customs office or released duty-free (on-site taxed clearance and on-site duty-free clearance).
When you receive a clearance notice

If field 2 of the clearance notice indicates ① eligibility for simplified clearance application, the recipient may directly submit a simplified clearance application and price evidence (receipts, invoices, payment records, etc.) through the Korea Customs Service mobile app, UNI-PASS or other channels. If it indicates ② general import declaration, a customs broker files the import declaration. Goods for sale fall under ② regardless of value.
Procedure
- Submit your requestEnter your postal item number, recipient information and purchase details on the EMS postal item intake page, or email the same information to us.
- Declaration preparationYour Ubis contact checks the products and amounts and advises on the necessary requirement documents.
- Import declarationWe file an import declaration with the customs office where the postal item is stored.
- Pay the customs clearance invoiceYour Ubis contact sends a customs clearance invoice. Once you transfer the invoiced amount, your Ubis contact pays customs duty and VAT after customs approval.
- Pay the post office fee and deliveryAfter acceptance of the import declaration, we email instructions for the post office customs procedure handling fee (some postal items have no fee). Pay under "통관절차대행수수료 납부/조회" (customs procedure handling fee payment and inquiry) on the Korea Post internet post office to start delivery.
Documents to prepare
- Postal item number
- Invoice or payment screenshot
- Businesses: business registration certificate, customs clearance code (if you do not have one, apply through our code application service at the same time), contact person's telephone number and email address
- Individuals: name, address, contact details and Personal Customs Clearance Code (PCCC)
- Foreign nationals: name, address in Korea, contact details and copy of passport

Goods imported by businesses for sale must have the country of origin marked on the goods themselves (ask the overseas sender to do this).
Deadlines

| Category | Deadline |
|---|---|
| Simplified clearance application | 5 days from notification of the clearance notice (including Saturdays and public holidays). An import declaration is required after the deadline |
| Postal item storage | 15 days from the day after the clearance notice is sent, extended by 45 days at the recipient's request. Postal items may be returned after this period |
Services we provide
| Service | Details |
|---|---|
| Clearance method review | Determination of whether simplified clearance or an import declaration applies, guidance on requirement documents |
| Import declaration | Declaration of postal items requiring an import declaration and express shipments requiring a general import declaration, payment of customs duty and VAT |
| Declaration after return to the clearance facility | Import declaration after goods for sale that have already been received are returned to the clearance facility |
Fees
| Item | Basis | Fee |
|---|---|---|
| Import clearance Same for general cargo, express shipments and EMS | 0.2% of the customs value Minimum KRW 30,000 for a customs value up to KRW 15,000,000 | From KRW 30,000 |
| Customs inspection (imports) | Attendance and assistance when selected for inspection by customs, per inspection Varies with the inspection location and scope of work | From KRW 50,000 |
If you have already received the postal item
Goods intended for sale cannot be sold without an import declaration. Return them to the International Mail Logistics Center and then file an import declaration. Postal items released through on-site duty-free clearance may be declared for import within 30 days of release.
- Do not openIf you open the package, you may not be able to file an import declaration.
- Mark the outer packagingWrite or attach "통관대상품목-수입: 국제우편물류센터 통관과" (goods subject to customs clearance, import: Customs Clearance Division, International Mail Logistics Center). Do not cover the barcode or postal item number.
- Submit at a post officeAt a nearby post office, say "수입신고를 해야 할 물품이라 국제우편물류센터 재반입이 필요하다" (the item requires an import declaration and must be returned to the International Mail Logistics Center), and submit it as instructed.
- Return to the International Mail Logistics CenterThe post office sends it to the customs clearance section of the International Mail Logistics Center.
- Import declarationWe file the import declaration after it arrives.

Preparation before the next postal shipment
- Pre-classification request: Entering the postal item number and recipient information in UNI-PASS before the item arrives at the customs clearance post office prevents delivery without customs clearance (barcoded postal items only).
- Label for goods subject to import declaration: Ask the overseas sender to attach a label to the outer packaging stating "Goods subject to import declaration" or "Articles Subject to Customs Declaration" and the recipient's telephone number.
Frequently asked questions
Q. Are goods worth USD 150 or less tax-free?
Personal-use goods with a goods value of USD 150 or less are exempt from customs duty. The list clearance threshold for express shipments from the US is USD 200. Goods for sale, pharmaceuticals, health functional foods, food and similar goods are excluded from list clearance even at low values.
Q. How are express shipments such as DHL and FedEx classified by value?
Personal-use goods and duty-free commercial samples qualify for list clearance at USD 150 or less (USD 200 for the US), simplified declaration above that amount and up to USD 2,000, and general import declaration above USD 2,000. List clearance is handled by the express carrier, and general import declarations by a customs broker.
Consultation
Ask about express shipment and EMS clearance
Related laws and resources
- Korea Customs Service guide to "Express shipment clearance"
- Korea Customs Service guide to "Postal item clearance"
- Korea Post EMS customs procedure handling fee payment and inquiry
- Enforcement Decree of the Customs Act, Article 261 (Postal items subject to import or export declaration)
- Enforcement Rules of the Customs Act, Article 45 (Low-value goods exempt from customs duty)
Effective dates: Enforcement Decree of the Customs Act 2026-07-01, Enforcement Rules of the Customs Act 2026-07-31. Accessed through the National Law Information Center on 2026-10-21.