Rice Import Duty & Landed Cost: United Kingdom to South Korea
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into South Korea.
2026 Tariff & Cost Breakdown for Importing Rice
When importing rice from the United Kingdom to South Korea, the total cost includes the 5% duty, 10% VAT, and the CIF value in USD. The CIF value is the sum of the cost of the goods, insurance, and freight, and this value is used as the basis for calculating the duty and VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 0.44 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 0.44 |
| Customs Duty | 5% | EUR 0.02 |
| VAT/GST | 10% | EUR 0.05 |
| Total Landed Cost | — | EUR 0.51 |
HS Code Classification for Rice
Primary HS Code: 1006.300000 — What It Covers
The primary HS code for rice is 1006.300000, which covers Rice in various forms, including milled, husked, and broken rice.
Why Misclassification Carries Risk in South Korea
Misclassifying rice under the wrong HS code can result in fines and potential confiscation of goods by the Korea Customs Service, emphasizing the need for accurate classification.
Step-by-Step Guide: Importing Rice from United Kingdom to South Korea
Step 1: Verify Your HS Code & Product Description
Verify the HS code and product description to ensure accurate classification and compliance with Korea Customs Service regulations, which requires a phytosanitary certificate for Rice imports.
Step 2: Gather Required Import Documents
Gather all required import documents, including the commercial invoice, certificate of origin, and packing list, to ensure smooth customs clearance.
Commercial Invoice Requirements
The commercial invoice must include the CIF value, HS code, and other relevant details to facilitate customs clearance.
Certificate of Origin
A certificate of origin is required to verify the country of origin and to claim preferential tariff treatment under the UK-Korea Free Trade Agreement.
Packing List & Shipping Documents
A detailed packing list and shipping documents are necessary to ensure that all goods are accounted for and comply with Korea Customs Service regulations.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF + Duty (5%) + VAT (10%) = Total, with all values in USD, to determine the total cost of importing Rice from the UK to South Korea.
Step 4: Submit to South Korea Customs Authority
Submit all required documents to the Korea Customs Service for customs clearance, ensuring that all regulations are met.
Step 5: Pay Duties & Clear Goods
Pay the calculated duties and clear the goods, ensuring that all customs regulations are complied with, and the Rice is released from customs.
How to Legally Reduce Duty on Rice Imports into South Korea
Applicable Free Trade Agreements in 2026
The UK-Korea Free Trade Agreement provides reduced tariffs for Rice imports from the UK to South Korea, which can significantly reduce the duty payable.
Duty Deferral Options: Bonded Warehouses & FTZs
Consider using a Free Trade Zone (FTZ) program or a bonded warehouse to defer duty payment, which can help with cash flow management.
Preferential Tariff Programs
Explore preferential tariff programs, such as the Generalized System of Preferences (GSP), to reduce duty rates and minimize the cost of importing Rice.
South Korea Customs Compliance Rules for Rice
Korea Customs Service Requirements for Rice
The Korea Customs Service requires a phytosanitary certificate, HACCP certification, and compliance with Korean Food Standards for Rice imports.
De Minimis Threshold
The de minimis threshold is 150 USD, below which no duty or VAT is payable, but this does not exempt the shipment from other regulatory requirements, such as the phytosanitary certificate for Rice.
Frequently Asked Questions About Rice Import Duty from United Kingdom to South Korea
What is the HS code for rice imports?
The primary HS code for rice is 1006.300000. The Korea Customs Service uses this code to classify Rice imports.
What documents are required for customs clearance?
Required documents include the commercial invoice, certificate of origin, packing list, and phytosanitary certificate, which must be submitted to the Korea Customs Service for Rice imports.
How do I calculate the landed cost of rice imports?
Calculate the landed cost using the formula: CIF + Duty (5%) + VAT (10%) = Total, with all values in USD, to determine the total cost of importing Rice from the UK to South Korea.
Can I claim preferential tariff treatment under the UK-Korea Free Trade Agreement?
Yes, you can claim preferential tariff treatment under the UK-Korea Free Trade Agreement by providing a certificate of origin and meeting the required rules of origin, which can reduce the duty payable on Rice imports.
What is the de minimis threshold for rice imports?
The de minimis threshold is 150 USD, below which no duty or VAT is payable, but this does not exempt the shipment from other regulatory requirements for Rice imports.
What are the requirements for a phytosanitary certificate for rice imports?
The phytosanitary certificate must be issued by the UK's plant health authority and comply with Korea Customs Service regulations, which require a phytosanitary certificate for Rice imports to ensure compliance with food safety standards.