🇯🇵 Japan → 🇰🇷 South Korea

Japan Export Certifications

No general export certification requirement for most products. Export-controlled items (semiconductor equipment, dual-use goods) require METI export license. Catch-all control: if exporter knows/suspects military end-use, license required even for non-listed items. Chemical weapons/biological weapons related: always require license.

Required Export Documents (Japan)

Export Declaration (輸出申告, filed via NACCS), Commercial Invoice, Packing List, Bill of Lading or Airway Bill, Certificate of Origin (if importing country requires), Export License (輸出許可, only for controlled items under Foreign Exchange Act). AEO-certified exporters can use simplified documentation.

Register as Exporter

Register with Japan Customs. AEO (Authorized Economic Operator) certification available for frequent exporters, providing simplified procedures and faster clearance.

Prepare Export Documents

Required: Export Declaration, Commercial Invoice, Packing List, B/L or AWB. If goods are export-controlled (e.g., semiconductor equipment): Export License from METI required.

Submit Export Declaration via NACCS (輸出申告)

Filed electronically through NACCS. Customs may inspect based on risk assessment. After approval, Export Permit (輸出許可) is issued and goods can be loaded.

Consumption Tax Zero-Rating on Exports

Exports are zero-rated for consumption tax (0%). Exporters can reclaim consumption tax paid on inputs through the tax return process. Refund typically takes 1-3 months.

Register as Exporter

Register with Japan Customs. AEO (Authorized Economic Operator) certification available for frequent exporters, providing simplified procedures and faster clearance.

Prepare Export Documents

Required: Export Declaration, Commercial Invoice, Packing List, B/L or AWB. If goods are export-controlled (e.g., semiconductor equipment): Export License from METI required.

Submit Export Declaration via NACCS (輸出申告)

Filed electronically through NACCS. Customs may inspect based on risk assessment. After approval, Export Permit (輸出許可) is issued and goods can be loaded.

Consumption Tax Zero-Rating on Exports

Exports are zero-rated for consumption tax (0%). Exporters can reclaim consumption tax paid on inputs through the tax return process. Refund typically takes 1-3 months.

Shipping Timeline from Japan

Japan → US (West Coast): Ocean 10-14 days, $2,000-4,000/FEU. Air 2-3 days, $5-8/kg. Japan → US (East Coast): Ocean 20-25 days via Panama, $3,500-5,500/FEU. Japan → China: Ocean 3-5 days, $500-1,200/FEU. Air 1-2 days, $3-6/kg. Japan → EU: Ocean 25-35 days via Suez, $2,500-4,000/FEU. Japan → Korea: Ocean 1-3 days, $300-600/FEU. Export customs clearance: typically same-day for AEO, 1-2 days for others.

Shipping Timeline to Japan

Ocean from China: Shanghai→Tokyo 3-5 days, Shenzhen→Tokyo 5-7 days. Cost: $500-1,200/FEU. Ocean from US: LA→Tokyo 10-14 days, LA→Osaka 11-15 days. Cost: $2,000-4,000/FEU. Air from China: 1-2 days, $3-6/kg. Air from US: 2-3 days, $5-8/kg.

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.

Import Declaration (UNI-PASS)

Filed electronically. Includes HS code, value, origin, quantity.

Import Declaration Form (수입신고서) [KRI]

Primary customs document filed electronically via UNI-PASS. Contains: consignee, HS code (HSK), quantity, CIF value, trade terms, transport mode, country of origin. One declaration per B/L or consolidated for same-consignment shipments.

Commercial Invoice

Standard commercial invoice with full details.

Commercial Invoice (상업송장) [KRI]

Must include: seller, buyer, product description, quantity, unit price, total amount, trade terms (Incoterms), currency, payment terms. Used for customs valuation. Korean Customs may challenge declared value if below reference price database.

Packing List

Detailed breakdown per package.

Packing List (포장명세서) [KRI]

Detailed contents per package: item description, quantity, gross/net weight, dimensions, marks and numbers. Must correspond to commercial invoice.

Bill of Lading / Air Waybill

Transport document.

Bill of Lading / Air Waybill (선하증권/항공화물운송장) [KRI]

Ocean: Original B/L (3 originals). Air: Air Waybill. B/L number linked to UNI-PASS declaration. Required for cargo release from port/terminal. Electronic B/L accepted via approved platforms.

Certificate of Origin

Required for FTA preferential rates. Korea-China FTA, RCEP, KORUS FTA, Korea-EU FTA each have specific origin rules.

Certificate of Origin (원산지증명서) [KRI]

Required for claiming preferential tariff rates under FTAs (KORUS, Korea-China FTA, RCEP, Korea-EU FTA). Format varies by FTA: KORUS uses self-certification by exporter/producer/importer. Korea-China FTA requires government-issued certificate. RCEP allows both. For MFN treatment: may be requested by customs to verify origin.

Import License (수입승인서) — If Required [KRI]

Required for goods in the Import Restricted List (수입제한품목). Includes: certain agricultural products, fishery products, pharmaceuticals, medical devices, radioactive materials, weapons/ammunition. Issued by relevant ministry (MOTIE, MFDS, etc.). Most industrial/electronics goods do NOT require import license.

Inspection/Quarantine Certificate (검역증명서) [KRI]

Required for food, agricultural products, animal products, plants. Issued by exporting country's competent authority. Korea's Animal and Plant Quarantine Agency (APQA, 동식물검역본부) handles inspection at port.

Import Declaration via UNI-PASS

All import declarations processed through UNI-PASS (Korean Customs Electronic System). Can file pre-arrival declaration for faster clearance. Steps: arrival → bonded area → declaration → examination → duty payment → release.

Register as Importer with Korea Customs [KRI]

Importers must register with the Korea Customs Service (KCS, 관세청) to obtain a Customs Business Registration Number (통관고유부호). Foreign companies must import through a Korean entity (subsidiary, branch office, or appointed customs broker/agent). Registration is done via UNI-PASS portal (unipass.customs.go.kr). AEO (Authorized Economic Operator) certification available for trusted importers — provides expedited clearance and reduced inspection rates.

Customs Examination & Release

Korea Customs uses automated risk scoring. Low-risk: immediate release. Medium: document review. High: physical inspection. AEO-certified importers get priority. Average clearance time: 1-2 days (one of the fastest globally).

Submit Import Declaration via UNI-PASS [KRI]

All import declarations are filed electronically through UNI-PASS (Korea's Electronic Customs Clearance System, operational since 2005). UNI-PASS is a 100% e-clearance portal providing one-stop service including declaration, payment, and tracking. Pre-arrival declaration allowed — importers can file before goods arrive at port for faster clearance. Declaration includes: HS code (10-digit HSK), declared value (CIF), country of origin, quantity, consignee, trade terms. Must be filed by licensed customs broker (관세사) or importer directly.

Pay Customs Duty + VAT

Pay customs duty (MFN or FTA preferential rate) + 10% VAT. VAT base = CIF value + customs duty. VAT-registered businesses can claim input credit.

Customs Examination and Inspection [KRI]

Korea Customs uses a risk-based examination system. Goods imported by companies with no record of trade law violations are released immediately upon acceptance of the import declaration without inspection. High-risk items (public health, national security, environment) require additional documentation and technical tests. UNI-PASS has reduced processing time to approximately 1 hour for standard green-channel goods (previously 4+ hours). AEO-certified importers receive significantly reduced inspection rates.

Pay Customs Duties and VAT [KRI]

After customs release, duties and taxes must be paid in Korean Won (KRW) within 15 days of clearance. Components: (1) Import duty — per HSK tariff rate applied to CIF value. (2) Import VAT — 10% flat rate on (CIF + duty). (3) Special consumption tax — only for luxury goods (furs, jewelry, automobiles >2000cc). (4) Education tax — surcharge on certain goods. Payment via bank transfer, electronic payment through UNI-PASS, or customs guarantee. De minimis threshold: KRW 150,000 (~USD 110) — imports below this are exempt from duty and VAT.

Goods Release and Post-Clearance Audit [KRI]

After duties paid and declaration accepted, goods are released. Korea Customs can conduct post-clearance audits for up to 5 years after import. Record retention requirement: 5 years. Penalties for under-declaration: additional duty + 10-40% surcharge + potential criminal prosecution.

Korean Tariff — Electronics (HS 85)

Korean Tariff — Electronics (HS 85): Most electronics: 0% under WTO ITA. Korea is ITA signatory. Non-ITA products: MFN rates typically 0-8%. KORUS FTA (US goods): most tariffs eliminated since 2012. Electronics: already Free (ITA). Korea-EU FTA: tariffs eliminated for EU goods. Electronics: already Free. Korea-China FTA (2015): gradual tariff reduction over 20 years. Electronics: mostly Free (ITA). RCEP: additional coverage for products not in bilateral FTAs. US TARIFF ON KOREA (April 2026 status): After IEEPA tariffs struck down by Supreme Court (Feb 20, 2026), the 15% IEEPA reciprocal tariff on Korea was voided. Korea now subject to 15% Section 122 temporary tariff (expires July 24, 2026). Sectoral tariffs remain: Section 232 on steel (TRQ), aluminum, autos. The US-Korea trade deal ($350B Korean investment commitment) remains in effect but its enforcement mechanism is uncertain post-IEEPA ruling.

Korea MFN Tariff — Electronics (HS 85) [KRI]

Korea is a WTO ITA (Information Technology Agreement) signatory since 1996. Most electronics have 0% MFN tariff under ITA: HS 8471 (computers): 0%. HS 8517 (telecom equipment, smartphones): 0%. HS 8518 (speakers, headphones): 0%. HS 8528 (monitors, TVs): 0%. HS 8541/8542 (semiconductors, ICs): 0%. Non-ITA electronics: HS 8509 (household appliances): 8%. HS 8516 (heaters): 8%. Korea's average applied MFN tariff overall: ~13.4% (2024 WTO data). Agricultural products have significantly higher rates (average ~56.9%).

Korean VAT (부가가치세) — 10%

Standard VAT rate: 10%. Applied on (CIF + customs duty). No reduced rate. VAT-registered businesses can claim input tax credit. Individual consumers cannot reclaim.

Korea Import VAT — 10% Flat Rate [KRI]

Korea applies a flat 10% Value Added Tax on ALL imports and domestically produced goods. Calculation: Import VAT = (CIF value + customs duty) x 10%. Example: $100,000 ITA electronics (0% duty) → VAT = $100,000 x 10% = $10,000. Example: $100,000 non-ITA goods (8% duty) → VAT = $108,000 x 10% = $10,800. VAT-registered businesses can claim import VAT as input tax credit against output VAT. De minimis: imports under KRW 150,000 (~$110) are exempt from both duty and VAT. No reduced VAT rate — Korea has only one standard rate (unlike EU or Japan).

KORUS FTA (US-Korea Free Trade Agreement)

In effect since March 2012. Comprehensive FTA. Most industrial tariffs eliminated. Electronics (HS 85): already Free under ITA, KORUS adds no extra benefit. Key for: auto parts (phased elimination), textiles, agricultural products. Rules of origin: product-specific, generally requires substantial transformation in US/Korea.

Korea Special Consumption Tax (개별소비세) [KRI]

Special consumption tax applies ONLY to specific luxury/high-value goods — most electronics EXEMPT. Taxed categories: automobiles (5-10% based on displacement/price), furs (20%), jewelry/precious metals (20%), high-end watches (20%), air conditioners >10,000 BTU (residential, exempted since 2022 for energy-efficient models). Standard electronics (HS 85): NOT subject to special consumption tax. Education tax: 30% surcharge on special consumption tax (when applicable).

Korea-China FTA (한중 FTA) — Effective December 2015 [KRI]

The Korea-China FTA entered into force on December 20, 2015. Coverage: Korea will eliminate tariffs on 79% of tariff lines from China over 20 years. China eliminates tariffs on 91% of tariff lines from Korea over 20 years. Electronics (HS 85): MOST already 0% under ITA — FTA provides NO additional benefit for ITA products. Key benefits for Korean imports from China: certain chemicals, machinery parts, textiles, plastic products, steel products (phased reduction). IMPORTANT: Many sensitive goods were excluded from liberalization (rice, seafood, many agricultural products). Requires Certificate of Origin issued by Chinese government (CCPIT or local commerce bureau). Service trade and investment chapters open market access in specific sectors.

RCEP Preferential Tariffs (Korea) — Effective February 2022 [KRI]

RCEP entered into force for Korea on February 1, 2022. 15 member countries. Korea's tariff commitments: immediate duty-free on 50.4% of tariff lines from China, 41.4% from Japan (RCEP is the first-ever Korea-Japan tariff arrangement). Full implementation over 20 years: ~92% coverage. Electronics (HS 85): No additional benefit — ITA already provides 0% MFN rate. Key benefit sectors: chemicals, auto parts, machinery components, processed foods, textiles. Regional cumulation: content from all 15 RCEP members counts toward origin requirements. RCEP coexists with Korea-China FTA and Korea-ASEAN FTA — importers can choose most favorable rate.

KORUS FTA (한미 FTA) — Effective March 2012 [KRI]

Korea-US FTA entered into force on March 15, 2012. Eliminates tariffs on ~95% of bilateral trade. KOREA SIDE: Most US industrial goods enter Korea duty-free or at reduced rates. Electronics (HS 85): already 0% under ITA — KORUS provides no additional tariff benefit. Key Korea import benefits from KORUS: US beef (40% → 0% by 2026, now in final phase), US pork (22.5% → 0%), US agricultural products (various reductions), US automobiles (8% → 0%, already completed). US SIDE under KORUS: Most Korean industrial goods enter US duty-free. However: as of April 2026, the 15% Section 122 tariff applies ON TOP of KORUS rates for Korean goods entering US. KORUS eliminates the MFN base duty, but does NOT override Section 122 or Section 232. Self-certification: KORUS uses importer/exporter/producer self-certification for origin claims.

Korea-EU FTA (한-EU FTA) — Effective July 2011 [KRI]

The Korea-EU FTA provisionally applied since July 1, 2011 (ratified December 2015). Eliminates 98.7% of tariffs on bilateral trade. First EU FTA with an Asian country. Electronics: tariffs fully liberalized by 2016 (5-year phase-out from 2011). Consumer electronics (TVs, monitors, LCD panels) — 0% since 2016. Key sectors: automobiles (both directions), chemicals, pharmaceuticals, agricultural products. Korea-EU Digital Trade Agreement: concluded March 2025, covers cross-border data flows, privacy, e-commerce, no customs duties on electronic transmissions. Origin verification: EUR.1 certificate or approved exporter self-declaration.

Korea-Japan Trade Relations [KRI]

Korea and Japan do NOT have a bilateral FTA. RCEP is the only preferential tariff arrangement between them (first ever, effective 2022). 2019 DISPUTE RESOLUTION: Japan removed Korea from its export control 'white list' in July 2019 and restricted exports of 3 semiconductor materials (hydrogen fluoride, fluorinated polyimide, photoresist). Korea filed WTO complaint (DS590). RESOLVED March 2023: Japan restored Korea to 'Group A' (white list), Korea withdrew WTO complaint. January 2026: Japan-Korea summit in Nara reaffirmed economic cooperation, agreed to deepen trade, technology, and supply chain collaboration. Public sentiment improving: 56.4% of Koreans had favorable view of Japan (late 2025 poll). No current trade restrictions between Korea and Japan as of April 2026.

KC Mark (Korea Certification)

Mandatory for electrical/electronic products. Covers safety (based on K-standard, aligned with IEC). Managed by KATS (Korean Agency for Technology and Standards). Self-declaration for low-risk items, third-party testing for high-risk. Timeline: 4-8 weeks. Cost: $3,000-10,000.

KC Mark — Safety Certification (안전인증) [KRI]

The KC (Korea Certification) mark is MANDATORY for products sold in Korea. Managed by KATS (Korean Agency for Technology and Standards, 국가기술표준원) under MOTIE. Four certification schemes based on risk: (1) Safety Certification (안전인증) — highest risk: third-party testing + factory audit. Covers 32 product categories (e.g., power tools, industrial equipment). (2) Safety Confirmation (안전확인) — medium risk: third-party testing, no factory audit. Covers 27 product categories (e.g., adapters, LED lights, household appliances). (3) Supplier Conformity Declaration (공급자적합성확인) — lower risk: self-testing accepted. Covers 18 product categories (e.g., simple electronic components). (4) Children's Product Safety (어린이제품안전) — specific to children's products. Timeline: 4-8 weeks for Safety Certification. Cost: $3,000-$10,000 per product depending on category. Products without KC mark cannot be sold domestically. Periodic factory audits for Safety Certification.

KCC (Korea Communications Commission) for Radio Equipment

Mandatory for all wireless/radio devices sold in Korea. Similar to FCC (US), TELEC (JP), RED (EU). Three types: Certification (high-power), Registration (low-power Wi-Fi/BT), Compatibility (passive RF). Must obtain before import. Timeline: 3-6 weeks.

KC Mark — EMC Certification (전자파적합성) [KRI]

Electromagnetic Compatibility (EMC) certification is mandatory for electronic/electrical equipment. Managed by RRA (National Radio Research Agency, 국립전파연구원) under MSIT. Two categories: (1) Class A — industrial equipment. (2) Class B — residential/commercial equipment. Testing at RRA-designated labs. Self-declaration (SDoC) is accepted for some product types since the 2017 reform. Products must display KC mark with EMC certification number. Timeline: 2-4 weeks. Cost: $1,500-$4,000.

KFDA (Korean Food & Drug Administration)

Required for food, food additives, health functional foods, medical devices, cosmetics. Pre-market approval/registration required. Foreign manufacturers must designate a Korean agent.

KC Mark — Radio Equipment Certification (방송통신기자재적합성) [KRI]

Mandatory for ALL devices with radio/wireless functionality (Wi-Fi, Bluetooth, cellular, NFC, etc.). Formerly known as KCC certification (Korean Communications Commission) or MSIP certification. Now unified under KC mark system, managed by RRA under MSIT (Ministry of Science and ICT). Three types: (1) Type Approval (형식등록) — for radio equipment, requires RRA-designated lab testing. (2) Designation of Conformity (적합인증) — for broadcasting/telecom equipment. (3) Conformity Assessment (적합등록) — simplified registration for low-power devices. SAR (Specific Absorption Rate) testing required for devices held near body (phones, wearables). Timeline: 4-8 weeks. Cost: $3,000-$8,000 per model. Must be obtained BEFORE import for domestic sale.

MFDS Registration — Food, Drugs, Medical Devices (식품의약품안전처) [KRI]

The Ministry of Food and Drug Safety (MFDS, formerly KFDA) regulates imports of: food, pharmaceuticals, medical devices, cosmetics, and health functional foods. FOOD: Overseas manufacturers must register with MFDS. Importers need a 'food import business' registration. All imported food undergoes inspection at port. MEDICAL DEVICES: Risk-based 4-class system (Class 1-4). Class 1: notification (신고). Class 2: certification (인증) by designated body. Class 3-4: approval (허가) by MFDS — requires clinical data for Class 4. Foreign manufacturers must appoint a Korea License Holder (KLH). KGMP (Korea Good Manufacturing Practice) certification required for Class 2-4. ISO 13485 alone is NOT sufficient — KGMP audit required separately. PHARMACEUTICALS: Import license from MFDS required, local clinical trials often needed. Timeline: Medical device Class 2: 6-12 months. Class 3-4: 1-3 years. Drugs: 2-5 years.

Korea RoHS (전기전자제품의 자원순환에 관한 법률) [KRI]

Korea restricts hazardous substances in EEE (Electrical and Electronic Equipment) under the Act on Resource Circulation of Electrical and Electronic Equipment and Vehicles. Restricts 10 substances: lead, mercury, cadmium, hexavalent chromium, PBB, PBDE, plus 4 phthalates (DEHP, BBP, DBP, DIBP) — aligned with EU RoHS (recast). Applies to 10 product categories including large/small household appliances, IT/telecom equipment, consumer electronics, lighting, toys/leisure/sports equipment. Manufacturers/importers must self-declare compliance. Random testing by authorities. Non-compliant products may be recalled or barred from sale.

Korea Electrical Safety — KC Electrical (전기용품안전) [KRI]

Electrical appliances and components connected to AC mains must comply with Korea's Electrical Appliances and Consumer Products Safety Control Act (전기용품 및 생활용품 안전관리법). Unified under KC mark system. Testing to KS (Korean Standards) or equivalent IEC standards. Specific requirements: rated voltage, frequency (220V/60Hz in Korea), plug type (Type C/F). Products designed for other voltage/frequency systems must be adapted for Korean market.