Importing apparel and textiles into Korea - the authority, the process and the preparation
Clothing shipped into Korea is cleared by the Korea Customs Service (KCS). For an apparel brand, importer or retailer, that authority sets the requirements the goods must meet, assesses the duties and taxes on them, and decides which consignments to examine before release. This guide explains who the authority is, what its record shows about how it works, and how a clothing shipment moves through its system.
The sensible first step is the one Korea's own customs resources recommend: contact the customs office and learn the country's current requirements for your specific goods before you ship. Duty rates and entry rules change over time; what follows describes the authority, its history and the clearance process in the terms that matter to the clothing trade.

Korea's customs administration reaches back to the 15th century, when, during the reign of King Sejong, Korea began customs administration by opening three of her ports to foreign vessels. That tradition led to the establishment of the first Customs at Dumojin, Busan, at an early stage of the nation's modernisation in 1878. After the disruption of foreign military and political intervention between 1910 and 1948, the launch of the independent government of the Republic of Korea on 15 August 1948 created a Customs Bureau in the Ministry of Finance - and in 1970 the Korea Customs Service (KCS) was established.
Few countries run their customs as a technology showcase the way Korea does, and few depend on trade as heavily: Korean apparel brands import fabrics and export finished garments through the same ports the KCS administers. For an importer, the practical meaning of that history is a mature, systematised administration whose procedures are published and predictable - the trader's task is to match its data standards exactly.
Classification decides the duty treatment a garment receives, so it is settled first: the fibre content, construction and intended use of each line place it in the tariff, and the declared value on that classification is what duty and taxes are assessed against. Traders who classify and value carefully before the goods move rarely meet surprises at the border; traders who leave it to the entry itself often do.
Duties and taxes on clothing are assessed on the entry as filed: the classification of each garment line, the value declared for it, and its origin where a trade arrangement is claimed. Traders sometimes treat the entry as a formality to be completed by others; experienced importers treat it as the transaction itself, because every later question customs asks is answered from it.
Build the file before the freight: a precise commercial invoice, a packing list that matches the cartons one for one, and any certificates or licences the goods require, gathered while the supplier can still correct them. Then confirm the current treatment of your specific clothing lines with the customs authority or an experienced local agent - this guide covers the authority and its process, and rates and rules change over time.
It began in the 15th century under King Sejong, who opened three ports to foreign vessels; the first modern Customs opened at Dumojin, Busan in 1878, and the Korea Customs Service (KCS) itself was established in 1970.
The Korea Customs Service (KCS), at customs.go.kr - the successor to the Customs Bureau created in the Ministry of Finance when the Republic of Korea's independent government launched in 1948.
Documents that agree with each other: a precise commercial invoice, a packing list matching the cartons, and fibre content, quantities and values stated the same way on every document and label. Confirm the current requirements for your specific goods with the Korea Customs Service (KCS) or a licensed broker before the goods leave.
Return to the Customs & Import Guide main page for customs information on other countries and the full import guide:
Customs & Import Guide