The scope of tax exemption of liquor, cigarette, and perfume

3/4/2022 5:21:39 AM

In case of the product included in the scope of traveler’s items carried in Korea (including received present, purchased item in the abroad, re-carrying item after purchasing it in the domestic duty-free shop), USD 600 per 1 traveler out of the entire taxation price is exempted;

- Tax exemption clearance is possible regardless of the exempted price of 1 person in the case of the following liquor, cigarette, and perfume.

- 1 liquor bottle (less than 1Liters and under US$400 (same with the previous one)

- 200 cigarette or a 50 cigar or nicotine liquid of e-cigarette 20ml or 250g of the other cigarette

- 60ML of perfume

※ Yet, liquor and cigarettes apply to travelers aged more than 19.

Yet, in the case where the unit capacity or price exceeds the standard of the exemption, the entire price is subject to taxation.

- Example: In the case of carrying in 1 bottle of 2Liters capacity liquor, the entire purchase price is subject to taxation, not excluding 1Liters; the entire price is subject to taxation even if the liquor capacity is less than 1Liters, but exceeding USD 400