Frozen Corn Puree Import Duty & Landed Cost: United States to South Korea
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into South Korea.
2026 Tariff & Cost Breakdown for Importing Frozen Corn Puree
The total cost of importing Frozen Corn Puree from the United States to South Korea includes a 30% duty and 10% VAT based on the CIF value in USD. This means that in addition to the cost of the goods, freight, and insurance, importers must also pay 30% of the CIF value as duty and 10% of the CIF value plus duty as VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 5.77 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 5.77 |
| Customs Duty | 30% | EUR 1.73 |
| VAT/GST | 10% | EUR 0.75 |
| Total Landed Cost | — | EUR 8.25 |
HS Code Classification for Frozen Corn Puree
Primary HS Code: 2009.909000 — What It Covers
The primary HS code for Frozen Corn Puree is 2009.909000, which covers frozen corn puree imported from the United States. Korea Customs Service requires accurate HS code classification to determine the applicable duty rate.
Why Misclassification Carries Risk in South Korea
Misclassifying Frozen Corn Puree under the wrong HS code can result in a penalty of up to 10% of the total duty payable, in addition to any unpaid duties, as per Korea Customs Service regulations.
Step-by-Step Guide: Importing Frozen Corn Puree from United States to South Korea
Step 1: Verify Your HS Code & Product Description
Importers must verify the HS code and product description for Frozen Corn Puree to ensure compliance with Korea Customs Service requirements. This includes ensuring the product meets the requirements of the 2009.909000 HS code.
Step 2: Gather Required Import Documents
Importers must gather all required documents, including a commercial invoice, certificate of origin, and packing list, to clear Frozen Corn Puree through Korea Customs Service.
Commercial Invoice Requirements
A commercial invoice for Frozen Corn Puree must include the HS code, product description, quantity, weight, and value in USD.
Certificate of Origin
A certificate of origin is required to verify the country of origin for Frozen Corn Puree and to claim preferential tariff treatment under the United States-Korea Free Trade Agreement (KORUS FTA).
Packing List & Shipping Documents
A packing list and shipping documents, such as a bill of lading or air waybill, are required to facilitate the clearance of Frozen Corn Puree through Korea Customs Service.
Step 3: Calculate Your Landed Cost
The landed cost of Frozen Corn Puree is calculated using the formula: CIF + Duty (30%) + VAT (10%) = Total in USD. For example, if the CIF value is $1000, the duty would be $300 (30% of $1000) and the VAT would be $130 (10% of $1000 + $300), resulting in a total landed cost of $1430.
Step 4: Submit to South Korea Customs Authority
Importers must submit all required documents to Korea Customs Service for clearance of Frozen Corn Puree.
Step 5: Pay Duties & Clear Goods
Once the goods are cleared, importers must pay the applicable duties and VAT to Korea Customs Service to release the Frozen Corn Puree from customs custody.
How to Legally Reduce Duty on Frozen Corn Puree Imports into South Korea
Applicable Free Trade Agreements in 2026
The United States-Korea Free Trade Agreement (KORUS FTA) reduces or eliminates tariffs on certain agricultural products, including Frozen Corn Puree, making them more competitive in the South Korean market.
Duty Deferral Options: Bonded Warehouses & FTZs
Importers can use Free Trade Zone (FTZ) programs to defer duty payments on Frozen Corn Puree until the goods are released into the South Korean market.
Preferential Tariff Programs
Generalized System of Preferences (GSP) and Korea's Special Preferential Tariff System offer preferential tariff treatment for Frozen Corn Puree imported from the United States, reducing the applicable duty rate.
South Korea Customs Compliance Rules for Frozen Corn Puree
Korea Customs Service Requirements for Frozen Corn Puree
Korea Customs Service requires importers to comply with labeling requirements, including indicating the product's country of origin, ingredients, and nutritional information in Korean, for Frozen Corn Puree.
De Minimis Threshold
The de minimis threshold for Frozen Corn Puree is $150 USD, below which no duty or VAT is payable, as per Korea Customs Service regulations.
Frequently Asked Questions About Frozen Corn Puree Import Duty from United States to South Korea
What is the HS code for Frozen Corn Puree?
The primary HS code for Frozen Corn Puree is 2009.909000. This code is used to determine the applicable duty rate and compliance requirements.
What is the duty rate for Frozen Corn Puree imported from the US?
The duty rate for Frozen Corn Puree imported from the United States is 30% of the CIF value in USD.
Do I need a certificate of origin for Frozen Corn Puree?
Yes, a certificate of origin is required to verify the country of origin for Frozen Corn Puree and to claim preferential tariff treatment under the United States-Korea Free Trade Agreement (KORUS FTA).
Can I use a bonded warehouse to store Frozen Corn Puree?
Yes, importers can use Free Trade Zone (FTZ) programs to store Frozen Corn Puree and defer duty payments until the goods are released into the South Korean market.
What is the de minimis threshold for Frozen Corn Puree?
The de minimis threshold for Frozen Corn Puree is $150 USD, below which no duty or VAT is payable, as per Korea Customs Service regulations.
Do I need to comply with labeling requirements for Frozen Corn Puree?
Yes, importers must comply with labeling requirements, including indicating the product's country of origin, ingredients, and nutritional information in Korean, for Frozen Corn Puree, as per Korea Customs Service requirements.