Korea duty-free allowance on arrival: limits for goods, alcohol, tobacco and perfume
Numbers checked against the official source on 2026-10-19
Korea's customs guide for passengers lets you bring in goods worth US$800 or less duty-free, plus a separate allowance for liquor, cigarettes and perfume. Korea Customs Service's English site is not consistent, though: one older allowance page still says US$600, 1 litre of liquor and 60 ml of perfume. The law itself settles it: the Enforcement Rule of the Customs Act, Article 48 (version in force from July 31, 2026), sets the basic allowance at US$800 or less, liquor at 2 litres and US$400, and perfume at 100 ml — the same figures as the passenger guide. Both sets of customs pages are still shown below so you can recognise the outdated one.
The allowance table
| Item | Customs Clearance Guide for Passengers (matches the law) | Older allowance page (outdated) |
|---|---|---|
| Total value of goods (everything else) | US$800 or less of the total taxable value of goods | Up to a value of US$600 |
| Liquor | Total volume up to 2L and US$400 | 1 bottle, not more than 1L, not more than US$400 |
| Cigarettes | 200 cigarette sticks | A carton, 200 cigarettes |
| E-cigarette liquid | Liquid nicotine 20ml (nicotine percentage less than 1%) | Not listed |
| Perfume | 100ml | 60ml |
| Agricultural, livestock and fishery products | Up to 5kg of each good, up to 40kg total, and up to 100,000 Korean won for the price of all goods purchased overseas | Total weight less than 40kg, overseas price less than 100,000 won, must pass quarantine inspection |
Tobacco limits in the law
| Type | Duty-free limit |
|---|---|
| Cigarettes | 200 sticks |
| Cigars | 50 sticks |
| Heated tobacco sticks | 200 sticks |
| Nicotine liquid | 20 mL |
| Other e-cigarette types | 110 g |
| Other tobacco | 250 g |
The law adds that if you bring two or more kinds of tobacco, the allowance is limited to one kind. Liquor and tobacco brought in by people under 19 are not duty-free (people who have reached January 1 of the year they turn 19 are treated as 19).
Liquor, cigarettes and perfume are on top of the main US$800 allowance. The guide says minors under 19 (based on year of birth) are not given tax exemption for liquor and cigarettes.
Food and herbal items: weight limits
| Item | Limit | Item | Limit |
|---|---|---|---|
| Sesame oil | 5 kg | Pine nuts | 1 kg |
| Sesame seed | 5 kg | Beef | 10 kg |
| Honey | 5 kg | Pork | 10 kg |
| Bracken, deodeok | 5 kg | Other items | 5 kg each |
| Item | Limit |
|---|---|
| Ginseng (undried, white, red) | 300 g |
| Deer antlers | 150 g |
| Other oriental medicine materials | 3 kg each |
When the volume or weight of a single item is above its allowance, the page says the total price of that product becomes the dutiable value. Meat, plants, fruit, vegetables, live fish, processed agricultural products and other foods are also on the list of goods to declare.
Where the two customs pages disagree
| Topic | Guide / arrival-shop pages | Older allowance page | What it means |
|---|---|---|---|
| Main allowance | US$800 | US$600 | Three sources give US$800: the guide page, the arrival-shop page and VISITKOREA's tax refund guide ("the duty-free limit is USD 800"). Only the older page gives US$600. If you are close to the line, ask customs at the airport. |
| Liquor | Total volume up to 2L and US$400 | 1 bottle, up to 1L and US$400 | The value cap of US$400 is the same; the volume differs. |
| Perfume | 100ml | 60ml | Different volumes; the guide page also lists e-cigarette liquid, which the older page does not. |
If you are over the limit
| Situation | Consequence stated by customs |
|---|---|
| You declare voluntarily | 30% reduction from the standard customs duty |
| Customs finds goods you did not declare | Additional tax of 40% more than the regular tax |
| Detected twice or more within 2 years | 60% more than the regular tax |
All restricted goods must meet every requirement for clearance whatever the tax exemption threshold. Everyone must hand in a personal effects declaration form; if you have goods to declare you go through declaration, and with nothing to declare you can use the Nothing to Declare channel.
Goods you must always declare
- Goods above the tax exemption allowance.
- Commercial goods, goods for repair and samples.
- Firearms, swords, explosives, gas sprayers, Taser guns and crossbows (including parts and imitation or ornamental crossbows).
- Drugs such as marihuana, opium and coca leaves, psychoactive drugs, hemp products and medicines that may be misused or abused.
- Animals, plants, fruit, vegetables, live fish, agricultural, forest, livestock and fishery products (including processed goods), and other foods.
- Protected wildlife products under the CITES convention, and goods infringing on intellectual property rights.
- Means of payment exceeding US$10,000 (see our page on bringing cash into Korea).
Buying at the arrival duty-free shops
Incheon International Airport has on-arrival duty-free shops (two in Terminal 1, one in Terminal 2) that opened on May 31, 2020. You can buy goods worth up to US$800 there; liquor and perfume can be bought within the separate allowance on top. Customs adds what you bought abroad to what you bought at arrival-hall shops when it assesses duty.
| Purchases | Customs result |
|---|---|
| US$500 purse and US$290 clothes (total US$790) | Duty-free, under US$800 |
| US$500 purse, US$290 clothes and US$30 accessories (total US$820) | Not duty-free, over US$800 |
| US$500 purse, US$290 clothes, US$330 liquor, US$50 perfume (total US$1,170) | Duty-free: liquor and perfume fall under their separate allowances |
| US$800 bag (downtown duty-free), US$800 clothes (abroad), US$800 Korean cosmetics (arrival shop) | The Korean cosmetics are exempted first; the purse and clothes are taxed |
The page says the price of Korean products bought at the arrival shops is deducted first from your allowance.
Official sources
- National Law Information Center — Enforcement Rule of the Customs Act, Article 48 — law text in force from July 31, 2026: US$800 basic allowance, liquor 2 L / US$400, tobacco and perfume table, under-19 rule (Korean) (checked 2026-10-19)
- Korea Customs Service — Customs Clearance Guide for Passengers — US$800 allowance, liquor, tobacco, perfume, voluntary declaration discount, declare list, US$10,000 means of payment (no date on the page) (checked 2026-10-19)
- Korea Customs Service — What is the Duty-Free Allowance for a Traveler's Personal Effects? — older allowance figures (US$600, 1L, 60ml) and weight limits for food and herbal items (no date on the page) (checked 2026-10-19)
- Korea Customs Service — Sanctions against Goods Exceeding the Duty-free Allowance — additional 40% duty for failing to report; 60% for repeated failure (checked 2026-10-19)
- VISITKOREA (Korea Tourism Organization) — Comprehensive Tax Refund Guide — the one line stating the duty-free limit is USD 800 (page shows 10/20/2025 under its title) (checked 2026-10-19)
- Korea Customs Service — On-arrival Duty Free Shops — US$800 purchase limit at arrival shops, order of deduction, worked cases (no date on the page) (checked 2026-10-19)
Prices change. If an official page shows a different number from this page, the official page wins — and please tell us so we can fix it.