All visitors who enter Korea must submit a written baggage declaration to a customs officer upon entry. When a passenger declares non-duty free articles voluntarily, the declared amount will be accepted and the clearance procedure will be expedited, unless the prices of declared articles are questionable. More information about customs allowances and currency regulation can be found at the website below.
Korea Customs Service: www.customs.go.kr
Duty Free Allowance
For items that are taxable, US $600 per capita from the total dutiable value shall be exempted from imposition of duty tax. Additional duty free exemptions are: 1 bottle of liquor (less than 1 liter, not over US $400), 1 carton of cigarettes (200 cigarettes, 50 cigars or 250 grams of tobacco) and 2 ounces of perfume (about 60ml. For amounts that exceed the duty exemption, duty on the amount over will be charged per capita. Also, the liquor and cigarette exemptions are only permitted for those over 19 years of age.
* Last updated on September 8, 2017, and therefore information may differ from what is presented here.