Knitted T-Shirts Import Duty & Landed Cost: Vietnam to South Korea
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into South Korea.
2026 Tariff & Cost Breakdown for Importing Knitted T-Shirts
When importing Knitted T-Shirts from Vietnam to South Korea, you'll pay a 13% duty and 10% VAT on the CIF value in USD. The total cost will be calculated based on the CIF value, which includes the cost of the goods, insurance, and freight.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 140.00 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 140.00 |
| Customs Duty | 13% | EUR 18.20 |
| VAT/GST | 10% | EUR 15.82 |
| Total Landed Cost | — | EUR 174.02 |
HS Code Classification for Knitted T-Shirts
Primary HS Code: 6109.901000 — What It Covers
The primary HS Code 6109.901000 covers Knitted T-Shirts and is used for customs declaration purposes. This code is specific to Knitted T-Shirts and helps determine the applicable duty rate.
Why Misclassification Carries Risk in South Korea
Misclassifying your Knitted T-Shirts under the wrong HS Code can result in incorrect duty payments, delays, and even penalties, as the Korea Customs Service strictly enforces correct classification.
Step-by-Step Guide: Importing Knitted T-Shirts from Vietnam to South Korea
Step 1: Verify Your HS Code & Product Description
Verify your HS Code 6109.901000 and ensure your product description matches the code. This step is critical to avoid misclassification and ensure smooth customs clearance.
Step 2: Gather Required Import Documents
Gather all required import documents, including a Commercial Invoice, Certificate of Origin, and Packing List. The Commercial Invoice must include specific details such as the country of origin and HS Code.
Commercial Invoice Requirements
The Commercial Invoice must be attached to the customs declaration and include the HS Code, country of origin, and other relevant details. The Korea Customs Service requires this document to verify the correctness of the declaration.
Certificate of Origin
A Certificate of Origin is required to prove the origin of the Knitted T-Shirts and to claim preferential tariff treatment under the VKFTA. This certificate must be issued by the relevant authority in Vietnam.
Packing List & Shipping Documents
A Packing List and other shipping documents, such as the Bill of Lading or Airway Bill, are also required for customs clearance. These documents provide detailed information about the shipment.
Step 3: Calculate Your Landed Cost
Calculate your landed cost using the formula: CIF + Duty (13%) + VAT (10%) = Total in USD. This calculation will give you the total cost of importing the Knitted T-Shirts into South Korea.
Step 4: Submit to South Korea Customs Authority
Submit your customs declaration and supporting documents to the Korea Customs Service. Ensure all documents are complete and accurate to avoid delays or penalties.
Step 5: Pay Duties & Clear Goods
Pay the applicable duties and clear your goods once the customs declaration is accepted. The Korea Customs Service will verify the declaration and calculate the duties payable.
How to Legally Reduce Duty on Knitted T-Shirts Imports into South Korea
Applicable Free Trade Agreements in 2026
The Vietnam-Korea Free Trade Agreement (VKFTA) provides tariff reductions for qualifying Knitted T-Shirts. To claim preferential tariff treatment, you must comply with the relevant rules of origin and documentation requirements.
Duty Deferral Options: Bonded Warehouses & FTZs
Consider using a Free Trade Zone (FTZ) or a bonded warehouse to defer duty payments. These options can help reduce your upfront costs and improve cash flow.
Preferential Tariff Programs
Explore preferential tariff programs such as the Generalized System of Preferences (GSP) and the VKFTA to reduce your duty liability. These programs offer reduced or zero tariffs for eligible products.
South Korea Customs Compliance Rules for Knitted T-Shirts
Korea Customs Service Requirements for Knitted T-Shirts
The Korea Customs Service requires a Commercial Invoice to be attached to the customs declaration, which must include specific details such as the country of origin and HS Code. Additionally, a KC Mark certification is required for certain products.
De Minimis Threshold
The de minimis threshold in South Korea is 200 USD, below which no duties are payable. However, this threshold does not apply to all types of goods, and you should verify the applicable rules with the Korea Customs Service.
Anti-Dumping or Safeguard Duties
Anti-dumping duties may be applicable to Knitted T-Shirts imported from Vietnam. Verify with your customs broker to determine if any anti-dumping duties are applicable to your specific product.
Frequently Asked Questions About Knitted T-Shirts Import Duty from Vietnam to South Korea
What is the HS Code for Knitted T-Shirts?
The primary HS Code for Knitted T-Shirts is 6109.901000. This code is used for customs declaration purposes and helps determine the applicable duty rate.
What is the duty rate for Knitted T-Shirts imported from Vietnam to South Korea?
The duty rate for Knitted T-Shirts imported from Vietnam to South Korea is 13%. Additionally, a 10% VAT is applicable on the CIF value.
Do I need a Certificate of Origin to import Knitted T-Shirts from Vietnam to South Korea?
Yes, a Certificate of Origin is required to prove the origin of the Knitted T-Shirts and to claim preferential tariff treatment under the VKFTA.
Can I use a Free Trade Zone (FTZ) to reduce my duty liability?
Yes, using a Free Trade Zone (FTZ) or a bonded warehouse can help reduce your upfront costs and improve cash flow by deferring duty payments.
What is the de minimis threshold in South Korea?
The de minimis threshold in South Korea is 200 USD, below which no duties are payable. However, this threshold does not apply to all types of goods.
Are anti-dumping duties applicable to Knitted T-Shirts imported from Vietnam to South Korea?
Yes, anti-dumping duties may be applicable to Knitted T-Shirts imported from Vietnam to South Korea. Verify with your customs broker to determine if any anti-dumping duties are applicable to your specific product.