Merchandise Import Duty & Landed Cost: South Korea to United States
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United States.
2026 Tariff & Cost Breakdown for Importing Merchandise
The total cost of importing merchandise from South Korea to the United States includes a 16% duty on the CIF value in USD, with 0% VAT. This means that for every $100 of merchandise imported, $16 will be paid in duties, in addition to the original cost and shipping.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 450.00 |
| Shipping | — | USD 0.00 |
| Insurance | — | USD 0.00 |
| CIF Value | — | USD 450.00 |
| Customs Duty | 16% | USD 72.00 |
| Merchandise Processing Fee (MPF)Min $31.67, Max $614.35 | 0.3464% | USD 31.67 |
| Harbor Maintenance Fee (HMF) | 0.125% | USD 0.56 |
| VAT/GST | N/A (state sales tax varies) | USD 0.00 |
| Total Landed Cost | — | USD 554.23 |
HS Code Classification for Merchandise
Primary HS Code: 6307.900000 — What It Covers
The HS Code 6307.900000 covers specific types of merchandise, and accurate classification is necessary to avoid penalties and ensure compliance with U.S. Customs and Border Protection regulations.
Why Misclassification Carries Risk in United States
Misclassifying merchandise under the wrong HS Code can result in monetary penalties and potential loss of import privileges, emphasizing the need for accurate classification and compliance with U.S. Customs and Border Protection standards.
Step-by-Step Guide: Importing Merchandise from South Korea to United States
Step 1: Verify Your HS Code & Product Description
Importers must verify the correct HS Code and product description to ensure compliance with U.S. Customs and Border Protection regulations and avoid potential penalties.
Step 2: Gather Required Import Documents
Required documents include a commercial invoice, certificate of origin, and packing list, which must be accurate and complete to facilitate smooth customs clearance.
Commercial Invoice Requirements
A commercial invoice must include the HS Code, product description, quantity, and value of the merchandise, as well as the country of origin and seller's information.
Certificate of Origin
A certificate of origin is required to verify the country of origin of the merchandise and to claim preferential tariff treatment under the KORUS FTA.
Packing List & Shipping Documents
A packing list and other shipping documents must be accurate and complete to facilitate customs clearance and ensure compliance with U.S. Customs and Border Protection regulations.
Step 3: Calculate Your Landed Cost
The landed cost is calculated by adding the CIF value in USD, duty (16% of the CIF value), and VAT (0%), resulting in the total cost of importing the merchandise.
Step 4: Submit to United States Customs Authority
Importers must submit the required documents and information to U.S. Customs and Border Protection for clearance, ensuring compliance with all regulations and requirements.
Step 5: Pay Duties & Clear Goods
After clearance, importers must pay the required duties and comply with all U.S. Customs and Border Protection regulations to clear the merchandise and facilitate its release.
How to Legally Reduce Duty on Merchandise Imports into United States
Applicable Free Trade Agreements in 2026
The United States-Korea Free Trade Agreement (KORUS FTA) reduces or eliminates tariffs on eligible merchandise imported from South Korea, making it more competitive in the US market.
Duty Deferral Options: Bonded Warehouses & FTZs
Importers can use Class 2, 3, 4, 5, 6, 7, 8, or 9 Bonded Warehouses or Free Trade Zones (FTZs) to defer duty payments on merchandise, providing cash flow benefits and flexibility.
Preferential Tariff Programs
The Generalized System of Preferences (GSP) is a preferential tariff program that offers duty-free treatment for eligible merchandise from certain countries, including South Korea.
United States Customs Compliance Rules for Merchandise
U.S. Customs and Border Protection Requirements for Merchandise
U.S. Customs and Border Protection requires importers to comply with the 'Reasonable Care' standard when making import declarations, ensuring the accuracy of all information submitted.
De Minimis Threshold
The de minimis threshold is $800, below which no duties or taxes are payable, but importers must still comply with all U.S. Customs and Border Protection regulations and requirements.
Frequently Asked Questions About Merchandise Import Duty from South Korea to United States
What is the HS Code for my merchandise?
The HS Code 6307.900000 is the primary code for specific types of merchandise. Importers must verify the correct code to ensure compliance with U.S. Customs and Border Protection regulations. Consult with a licensed customs broker for accurate classification.
How do I calculate the landed cost of my merchandise?
The landed cost is calculated by adding the CIF value in USD, duty (16% of the CIF value), and VAT (0%). This results in the total cost of importing the merchandise.
Can I use a bonded warehouse to defer duty payments?
Yes, importers can use Class 2, 3, 4, 5, 6, 7, 8, or 9 Bonded Warehouses to defer duty payments on merchandise, providing cash flow benefits and flexibility.
What is the de minimis threshold for importing merchandise?
The de minimis threshold is $800, below which no duties or taxes are payable. However, importers must still comply with all U.S. Customs and Border Protection regulations and requirements.
How do I claim preferential tariff treatment under the KORUS FTA?
To claim preferential tariff treatment under the KORUS FTA, importers must provide a certificate of origin and comply with all U.S. Customs and Border Protection regulations and requirements.
What are the penalties for misclassifying merchandise under the wrong HS Code?
Misclassifying merchandise under the wrong HS Code can result in monetary penalties and potential loss of import privileges, emphasizing the need for accurate classification and compliance with U.S. Customs and Border Protection standards.