🇰🇷 South Korea → 🇺🇸 United States

Korean Export Certifications

No general export certification. Strategic items: export license from MOTIE. Catch-all control: if aware of WMD end-use, must apply for license.

Required Export Documents (Korea)

Export declaration (UNI-PASS), Commercial Invoice, Packing List, B/L or AWB, Certificate of Origin, Export License for strategic items.

Export Declaration via UNI-PASS

Filed electronically through UNI-PASS. Customs review and permit issuance. AEO-certified exporters get simplified procedures.

Register as Exporter with Korea Customs [KRE]

Exporters must register with Korea Customs Service (KCS) via UNI-PASS portal. Obtain trade business registration (무역업고유번호) from MOTIE. AEO certification available for frequent exporters — provides simplified procedures, priority processing, and mutual recognition with AEO programs in partner countries (US C-TPAT, EU AEO, Japan AEO, China AEO).

Prepare Export Documents

Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (for FTA claims), export license (if strategic item).

Prepare Export Documents [KRE]

Required documents: Export Declaration (수출신고서), Commercial Invoice, Packing List, Bill of Lading or Air Waybill. If goods are strategic items: export license from MOTIE required. Certificate of Origin: issued by Korea Customs or Korean Chamber of Commerce (for general). For FTA preferential treatment at destination: use FTA-specific certificate format.

Submit Export Declaration via UNI-PASS (수출신고) [KRE]

Export declaration filed electronically through UNI-PASS by customs broker or exporter. Declaration includes: HS code, quantity, value (FOB), destination country, consignee. Customs examines declaration and may inspect goods at loading area. After acceptance, Export Declaration Acceptance Certificate (수출신고필증) is issued. Goods can then be loaded onto vessel/aircraft. Processing time: typically same-day.

VAT Zero-Rating on Exports [KRE]

Exports are zero-rated for VAT (0%). Exporters can claim refund of input VAT paid on materials and services used in producing exported goods. Refund processed through quarterly or monthly VAT returns. No export duties or export taxes in Korea.

Export Declaration via UNI-PASS

Filed electronically through UNI-PASS. Customs review and permit issuance. AEO-certified exporters get simplified procedures.

Register as Exporter with Korea Customs [KRE]

Exporters must register with Korea Customs Service (KCS) via UNI-PASS portal. Obtain trade business registration (무역업고유번호) from MOTIE. AEO certification available for frequent exporters — provides simplified procedures, priority processing, and mutual recognition with AEO programs in partner countries (US C-TPAT, EU AEO, Japan AEO, China AEO).

Prepare Export Documents

Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (for FTA claims), export license (if strategic item).

Prepare Export Documents [KRE]

Required documents: Export Declaration (수출신고서), Commercial Invoice, Packing List, Bill of Lading or Air Waybill. If goods are strategic items: export license from MOTIE required. Certificate of Origin: issued by Korea Customs or Korean Chamber of Commerce (for general). For FTA preferential treatment at destination: use FTA-specific certificate format.

Submit Export Declaration via UNI-PASS (수출신고) [KRE]

Export declaration filed electronically through UNI-PASS by customs broker or exporter. Declaration includes: HS code, quantity, value (FOB), destination country, consignee. Customs examines declaration and may inspect goods at loading area. After acceptance, Export Declaration Acceptance Certificate (수출신고필증) is issued. Goods can then be loaded onto vessel/aircraft. Processing time: typically same-day.

VAT Zero-Rating on Exports [KRE]

Exports are zero-rated for VAT (0%). Exporters can claim refund of input VAT paid on materials and services used in producing exported goods. Refund processed through quarterly or monthly VAT returns. No export duties or export taxes in Korea.

Shipping Timeline from Korea

Korea → China: Ocean 2-4 days, $300-700/FEU. Korea → US (West Coast): Ocean 12-16 days, $2,000-3,500/FEU. Korea → Japan: Ocean 1-3 days, $300-600/FEU. Korea → EU: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: same-day (AEO) or 1 day.

Shipping Timeline to Korea

From China: Ocean 2-4 days, $300-700/FEU (very short route). Air 1-2 days, $2-5/kg. From US: Ocean 12-16 days, $2,000-3,500/FEU. Air 2-3 days, $5-8/kg. From Japan: Ocean 1-3 days, $300-600/FEU. Air same-day to 1 day. From EU: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: 1-2 days (very fast).

Shipping Timeline to Korea [KRI]

Ocean from China: Shanghai→Busan 2-3 days, Shenzhen→Busan 4-6 days. Cost: $300-800/FEU. Ocean from US: LA→Busan 12-16 days, NY→Busan 25-30 days. Cost: $2,000-4,000/FEU. Ocean from Japan: Tokyo/Osaka→Busan 1-2 days. Cost: $200-500/FEU. Ocean from EU: Rotterdam→Busan 28-35 days. Cost: $2,500-5,000/FEU. Air from China: 2-4 hours. Air from US: 12-14 hours. Cost: $3-8/kg. Customs clearance: ~1 hour (UNI-PASS green channel), 1-3 days standard, 3-7 days with inspection. Major Korean ports: Busan (largest), Incheon, Gwangyang, Pyeongtaek.

Shipping Timeline from US

US → China: Ocean (LA→Shanghai) 15-20 days, $2,500-4,000/FEU. Air 3-5 days, $5-8/kg. US → Japan: Ocean (LA→Tokyo) 10-14 days, $2,000-4,000/FEU. Air 2-3 days, $5-8/kg. US → EU: Ocean (NY→Rotterdam) 10-14 days, $2,000-3,500/FEU. Air 1-2 days, $4-7/kg. US → Korea: Ocean 12-16 days, $2,000-3,500/FEU. EEI filing: must be done before export. AES processing: near-instant.

Commercial Invoice

Required for all shipments. Must include: seller/buyer info, description of goods, quantity, unit value, total value, country of origin, HTS classification. Must be in English.

Packing List

Detailed list of goods in each package/container, including weights, dimensions, and marks/numbers.

Bill of Lading / Airway Bill

Transportation document issued by carrier. Ocean: Bill of Lading (B/L). Air: Airway Bill (AWB). Required for cargo release.

CBP Form 3461 (Entry/Immediate Delivery)

Filed electronically through ACE (Automated Commercial Environment). Initiates the customs entry process.

CBP Form 7501 (Entry Summary)

Detailed declaration with tariff classification, duty rates, and payment. Filed electronically through ACE.

Get an Importer Number

Apply for an Importer Number by filing CBP Form 5106 or using your IRS business registration number. All importers need this before bringing goods into the US.

Obtain a Customs Bond

A Customs Bond is required for all formal entries (goods valued over $2,500). Can be single-entry or continuous (annual). Typical cost: $50-500/year for continuous bond.

File ISF 10+2 (Importer Security Filing)

Must be filed at least 24 hours before cargo is loaded onto vessel bound for the US. Contains 10 data elements from importer + 2 from carrier. Penalty: $5,000 per violation, up to $10,000 per filing. IMPORTANT (2025 change): CBP has decentralized ISF enforcement to individual ports. Penalties are now issued directly by port directors within 90 days, with NO prior warning. C-TPAT members may receive 50% penalty reduction.

Submit Entry Documents (CBP Form 3461)

Entry documents must be filed within 15 calendar days of arrival. Can be filed up to 5 days before arrival. CBP will determine if goods can be released.

Submit Entry Summary (CBP Form 7501) and Pay Duties

Entry Summary with duty payment must be filed within 10 working days of goods release. This is when tariffs, taxes, and fees are assessed and paid.

Entry Types

Formal Entry (Type 01): Required for goods >$2,500 or restricted goods. Requires customs bond, CBP Form 3461 + 7501. Informal Entry (Type 11): For goods ≤$2,500. Simplified procedure, no bond required. FTZ Entry (Type 06): Admission to Foreign Trade Zone, duties deferred.

De Minimis Threshold Suspended

The $800 de minimis duty-free threshold is fully suspended as of April 2026. Timeline: May 2, 2025 — suspended for China & Hong Kong. August 29, 2025 — suspended for ALL countries globally. February 24, 2026 — suspension continued via executive order. ALL shipments regardless of value now require formal entry and full duty payment. The statutory $800 threshold has not been legislatively repealed yet, but is administratively unenforced.

Section 122 Temporary Global Tariff (10%)

After the Supreme Court struck down IEEPA tariffs on February 20, 2026 (Learning Resources v. Trump, 6-3), the President imposed a 10% temporary tariff on ALL imports under Section 122 of the Trade Act of 1974. The President announced on Truth Social an intent to raise to 15% (the statutory maximum), but NO formal proclamation was published in the Federal Register — CBP is collecting at 10% as of April 2026. This is a 150-day emergency tariff effective February 24, 2026, expiring July 24, 2026. It applies to ALL countries including China, on top of any existing duties (Section 301, 232, etc.). Congress can extend beyond 150 days but the President cannot do so unilaterally. Two CIT lawsuits pending; 24 state AGs filed suit on March 5, 2026.

Section 232 Tariffs on Metals (Expanded April 2026)

Section 232 tariffs on steel, aluminum, and copper were significantly restructured on April 2, 2026 (effective April 6, 2026). PRIMARY METALS: Steel, aluminum, and copper articles made entirely/almost entirely of these metals: 50% tariff on FULL customs value (up from 25% for steel/aluminum; new for copper). DERIVATIVE ARTICLES: Products substantially made of steel/aluminum/copper: flat 25% on full customs value. Metal-intensive industrial/grid equipment: 15% transitional rate (rising to 25% in 2027). Products made abroad but entirely with American-origin steel/aluminum/copper: 10%. Products containing less than 15% metal by weight: EXEMPT from Section 232 duties. KEY CHANGE: Previous system of splitting customs value between metal and non-metal content eliminated — tariffs now apply to FULL declared value. TRADE DEAL TREATMENT: Products from EU, Japan, Korea, and Switzerland/Liechtenstein receive reduced rates consistent with existing agreements. Korea retains its TRQ arrangement — steel within quota pays MFN + Section 122 only; above quota pays full 50%. 400+ new HTS codes added to derivatives list in August 2025.

US Tariffs on Korean Goods — April 2026 Status [KRI]

Current US tariff structure for Korean imports (as of April 2026): (1) KORUS FTA rate: 0% for most industrial goods (eliminated since 2012). (2) Section 122 temporary tariff: 10% on ALL imports including Korean goods (effective Feb 24, 2026, expires July 24, 2026). This replaced the IEEPA reciprocal tariff of 15% which was struck down by Supreme Court on Feb 20, 2026. (3) Section 232: Korea has TRQ for steel — within quota pays MFN rate + Section 122, above quota pays 50%. Aluminum TRQ similar. April 2026 restructuring: full customs value basis, derivative products at 25%, metal-intensive industrial equipment at 15% transitional. (4) Section 301: does NOT apply to Korea (China-only). (5) De minimis: suspended for ALL countries since Aug 29, 2025. Total effective tariff on Korean electronics: ~10% (Section 122 only, as KORUS provides 0% and ITA provides 0% MFN). NOTE: The US-Korea Strategic Trade and Investment Deal (announced Nov 2025, $350B Korean investment) was negotiated under IEEPA authority now voided — enforcement mechanism uncertain.

Section 232 on Korean Steel & Aluminum [KRI]

Korea reached a Section 232 agreement with the US in 2018: Steel: Tariff-Rate Quota (TRQ) — Korean steel enters duty-free within quota (2.63 million metric tons annually). Above quota: subject to full Section 232 tariff. Aluminum: similar TRQ arrangement. As of April 6, 2026: Section 232 tariffs restructured — primary metals now at 50% on full customs value (up from 25%). Derivative articles at 25%. Metal-intensive industrial/grid equipment at 15% transitional (rising to 25% in 2027). Products with <15% metal by weight exempt. IMPORTANT: Korea retains its TRQ treatment under the April 2026 restructuring — steel/aluminum within quota pays MFN + Section 122 only, not the 50% Section 232 rate. The TRQ arrangement was preserved as part of the US-Korea trade deal framework. Full customs value calculation now applies (no more metal/non-metal split).

FCC Equipment Authorization

Required for all electronic devices that emit radio frequency energy. Two types: (1) Certification (FCC ID) for intentional radiators (WiFi, Bluetooth, cellular). (2) Supplier's Declaration of Conformity (SDoC) for unintentional radiators (computers, monitors).

FDA Prior Notice & Registration

Required for food, drugs, medical devices, cosmetics, tobacco. Food facilities must register with FDA. Prior notice must be filed before food arrives in US (web, mail, or fax).

CPSC Product Safety

Consumer products must comply with applicable CPSC safety standards. General products: GCC (General Certificate of Conformity) based on manufacturer testing. Children's products: CPC (Children's Product Certificate) from CPSC-accepted third-party lab.