Landed cost guide · 2026-10-15

Import duty from South Korea to the United States

For a typical commercial shipment of cotton T-shirts from South Korea to the United States worth 10,000.00 USD, duties, taxes and fees come to about 1,697.14 USD, or 16.97% of the goods value, before any KORUS FTA preference. Use the calculator below with your own figures.

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Duty is charged on
FOB value of the goods
Duty-free threshold
None. The $800 de minimis has been suspended for all countries since 29 Aug 2025.
VAT / sales tax
No federal VAT (state sales tax may apply on resale).
Trade agreement
KORUS FTA: qualifying goods can enter at 0% with proof of origin.
Extra tariffs on goods from South Korea
Section 301 forced-labor duty tops the MFN rate up to a combined 12.5%; products already at 12.5% or more pay nothing extra. Section 232 duties (steel, aluminum, copper, autos and more) apply on top where relevant.
Other fees
MPF 0.3464% (min $34.58, max $670.86; $2.77 flat under $2,500), HMF 0.125% on ocean freight.

Detailed calculator: South Korea to United States

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2Shipment type
3Values
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Typical duty rates

ProductMFNAdditionalTotalKORUS FTA
Apparel – cotton knit (HS 6109)16.5%—16.5%0%*
Leather footwear (HS 6403)8.5%+4% s.30112.5%0%*
Towels / home textiles (HS 6302)9.1%+3.4% s.30112.5%0%*
Computers / phones (HS 8471, 8517)0%+12.5% s.30112.5%0%*

Typical rates for common tariff lines, for orientation only. The rate for your goods depends on the full HS code; look it up in the USITC Harmonized Tariff Schedule. *0% applies only to goods that meet the agreement's rules of origin; agricultural goods may be excluded.

Worked example: 10,000.00 USD of cotton T-shirts by sea

Goods 10,000.00, freight 800.00, insurance 50.00 USD; commercial import; duty rate 16.5%.

LineUSD
Customs duty
16.5% × 10,000.00 FOB		1,650.00
US Section 301 (forced labor) duty
0% × 10,000.00 (combined cap with MFN)		0.00
Merchandise Processing Fee (MPF)
0.3464% × 10,000.00 (min 34.58 / max 670.86)		34.64
Harbor Maintenance Fee (HMF)
0.125% × 10,000.00		12.50
Total duties and fees1,697.14
Landed cost (CIF + duties)12,547.14

With KORUS FTA proof of origin the same shipment would cost 1,297.14 USD in duties and taxes.

Small parcel: 80.00 USD online order

A consumer ordering goods worth 80.00 USD plus 12.00 shipping by post would pay about 15.97 USD in import charges.

LineUSD
Customs duty
16.5% × 80.00 FOB		13.20
US Section 301 (forced labor) duty
0% × 80.00 (combined cap with MFN)		0.00
Merchandise Processing Fee (MPF)
Informal entry (< $2,500), flat fee		2.77
Total duties and fees15.97
Landed cost (CIF + duties)107.97

Frequently asked questions

How much is import duty from South Korea to the United States?

It depends on the product's tariff code. As an example, cotton T-shirts worth 10,000.00 USD shipped commercially by sea pay about 1,697.14 USD in duties, taxes and fees (16.97% of the goods value). Section 301 forced-labor duty tops the MFN rate up to a combined 12.5%; products already at 12.5% or more pay nothing extra. Section 232 duties (steel, aluminum, copper, autos and more) apply on top where relevant.

Is there a duty-free limit for parcels to United States?

None. The $800 de minimis has been suspended for all countries since 29 Aug 2025.

Does South Korea have a trade agreement with United States?

Yes. Under KORUS FTA, goods that meet the rules of origin can enter at reduced or zero duty with proof of origin.

How is import VAT calculated in United States?

No federal VAT (state sales tax may apply on resale).

Shipping from South Korea to other markets

Other origins shipping to United States