South Korea to UK customs charges: import duty, VAT, the £135 rule and 0% FTA duty (2026)
Ordering K-beauty, K-pop merch or fashion from South Korea, or selling from Korea to UK buyers? For parcels of £135 or less there is no UK customs duty today, and the 20% VAT is charged at checkout by the marketplace or the seller. Above £135 the buyer pays 20% import VAT, but goods made in South Korea can come in at 0% duty under the UK–South Korea trade agreement if preference is claimed with an origin declaration; without it, duty is the normal UK rate, such as 12% on cotton T-shirts and porcelain or 8% on plastic-sheeting handbags. Make-up and skin care is 0% either way. Every rule below has an official source and date.
Calculate your own order for Korea → UK
Quick answer
- £135 or less, not a gift: no customs duty; VAT is in the price you paid. No bill from Royal Mail or the courier is expected.
- Over £135, made in South Korea: 0% duty if the trade-deal preference is claimed, plus 20% VAT and the carrier's fee. The seller's invoice needs an origin declaration; any exporter can make one for consignments up to €6,000.
- Over £135, preference not claimed or not made in Korea: the normal UK duty for the product plus 20% VAT. For cosmetics, skin care, shampoo, headphones, toys and phones the normal UK rate is already 0%, so you pay VAT only.
- Gifts from family or friends in Korea: no VAT up to £39.
Orders of £135 or less
For consignments worth £135 or less (goods value, excluding transport if shown separately), the overseas seller must charge UK VAT at the point of sale and register for UK VAT. If the sale goes through an online marketplace, the marketplace does this instead. No import VAT is charged at the border. UK £135 VAT rule for overseas sellers
When goods outside the UK in a consignment of £135 or less are sold through an online marketplace to a customer in Great Britain, the marketplace is liable for the UK VAT and charges it at the point of sale. Marketplaces are also liable for VAT on goods of any value that are already in the UK when an overseas business sells them through the marketplace.
The £135 limit applies to the value of the whole consignment, not to each item. The value is the price of the goods, without transport or insurance (unless included in the price and not shown separately on the invoice) and without other identifiable taxes and charges. Unless items are sent individually, add their values together. If you change the value so that the consignment goes above £135, you may owe import VAT and customs duty instead and have to adjust the VAT you already accounted for.
Non-excise goods worth £135 or less pay no UK customs duty. Above £135, duty depends on the type of goods and where they come from, and is charged on the price plus postage, packaging and insurance. VAT paid to the delivery company is charged on the goods, postage, packaging, insurance and any duty.
Example: a £40.00 cotton T-shirt made in South Korea, sent by post to a buyer in Great Britain.
| Where you bought it | UK VAT 20% | Customs duty | Pay at the door | Try it |
|---|---|---|---|---|
| Bought on eBay, Amazon, Etsy or another marketplace | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
| Bought from a Korean shop's own website (seller registered for UK VAT) | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
The £135 limit is for the whole order in one parcel, not each item. If a seller has not charged UK VAT, check the bill from the delivery company before you pay it.
Orders above £135 and the UK–South Korea trade deal
Above £135, normal import VAT and customs duty apply at the border, paid by the buyer (DDU) or prepaid by the seller (DDP).
UK standard VAT rate is 20%, with a 5% reduced rate and 0% for e.g. most children's clothes and books.
Goods originating in South Korea get 0% UK customs duty under the UK–South Korea trade agreement on every sample tariff line we checked, if they meet the origin rules and preference is claimed. Without preference, the normal UK rates apply, for example: cotton T-shirts and men's knitted cotton jumpers 12%, porcelain tableware 12%, handbags with an outer of plastic sheeting 8%, stoneware tableware 4%, green tea 2%, textile handbags 2%, playing cards 2%, silver jewellery 2%, and 0% for make-up and skin care, lip make-up, shampoo, headphones, toys and smartphones. No UK anti-dumping or countervailing duty applies to Korean goods on these lines.
The 0% rate under the UK–South Korea trade agreement is only for goods that originate in South Korea: wholly obtained, produced entirely from originating materials, or sufficiently processed there under the product-specific rules. Goods only sold or shipped from Korea but made elsewhere pay the normal UK rate for their own country of origin. To claim it, the goods should be accompanied by an origin declaration made out by an approved exporter, or by any exporter for a consignment of originating products whose total value does not exceed €6,000. An upgrade to the agreement has been negotiated but is not yet in force.
A preferential rate is only given if it is claimed on the UK import declaration; if it is not claimed, the normal rate of duty is charged. The importer must keep the declaration, the proof of origin and supporting records for at least 4 years, and duty already paid can be claimed back if a valid proof of origin is obtained later.
Example: one item worth £200.00 made in South Korea, sent by courier to Great Britain, with the buyer paying on delivery (DDU). VAT is 20% on the price plus duty. The courier's own fee is extra.
Codes and rates from the UK Trade Tariff (HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff), checked 30 Oct 2026, origin South Korea). Duty and VAT are worked out on the item price only, as if shipping were free; in practice they are charged on the price plus postage, packaging and insurance. The calculator uses the normal rate; for the FTA column enter a custom duty rate of 0%. Your product may have a different code and rate: check it in our HS code lookup links.
Getting the 0% rate on a parcel
- Check the item is made in South Korea. "Ships from Korea" is not enough: a phone case or plush toy made in China pays the UK rate for China (see China to UK customs charges).
- Sellers: put "Country of origin: South Korea", a precise description and the UK commodity code on the customs form, and add the origin declaration to the invoice. Any exporter can make it for consignments up to €6,000; above that it must come from an approved exporter.
- Buyers: if a courier's bill shows duty on a Korean-made item, ask the courier before paying whether preference was claimed. If you paid it, duty can be claimed back later with a valid proof of origin.
Coming change: duty on parcels under £135
The UK will remove the customs duty relief for consignments of £135 or less, so these parcels will pay normal customs duty. The change starts on a day set by HM Treasury, by October 2028 at the latest (brought forward from March 2029 on 23 June 2026). Until then, the relief still applies.
How preference will be claimed on low-value parcels once this happens is not yet set out. An upgraded UK–South Korea agreement has also been negotiated but is not in force yet. We will update this page and the change log when either changes.
Paying the bill, gifts and refunds
If you have to pay VAT, duty or charges on a parcel from abroad, Royal Mail, Parcelforce or the courier sends you a bill stating exactly which fees to pay. They normally hold the parcel for about 3 weeks; if the bill is not paid by then, the parcel goes back to the sender.
When the buyer pays on delivery, Royal Mail charges an £8 handling fee and Parcelforce £12 (£25 for goods over £900). Couriers charge their own fees.
No VAT is charged on gifts worth £39 or less. A gift must be described as a gift on the customs form, be for a birthday, anniversary or other occasion, be sent between individuals (not companies) and be for personal use. Gifts over £39 sent by someone else pay VAT to the delivery company. Several gifts in one parcel each get the allowance if they are for different people, listed with their own values and wrapped individually. China to UK customs charges
To reclaim VAT or customs duty after returning goods or being charged too much, use form BOR 286 if Royal Mail or Parcelforce delivered the parcel, or form C285 for any other courier or freight company.
For sellers in South Korea shipping to UK buyers
There is no turnover threshold for overseas sellers: you must register for UK VAT, whatever your turnover, if you and your business are based outside the UK and you supply any goods or services to the UK (or expect to in the next 30 days). The £90,000 threshold applies to UK-based businesses. An overseas business that still supplies the UK cannot ask to cancel its registration just because its turnover falls below £88,000.
B2B sales to a UK VAT-registered customer who gives their VAT number use the reverse charge, so the seller does not charge VAT.
- Selling on eBay, Amazon or Etsy? The marketplace charges UK VAT on orders of £135 or less. Selling on your own website? You need a UK VAT registration to charge it: see the UK £135 VAT rule for overseas sellers.
- For orders above £135, decide who pays VAT (and any duty): the buyer on delivery (DDU), or you, built into your price (DDP). See DDP vs DAP.
- Fill in every customs form fully: see how to fill in CN22 and CN23.
한국어 요약
- 영국(그레이트브리튼)으로 보내는 135파운드 이하 소포: 현재 관세가 없습니다. 20% 부가가치세(VAT)는 마켓플레이스(eBay, Amazon, Etsy 등) 또는 영국 VAT에 등록한 판매자가 결제 시 징수합니다.
- 135파운드 초과: 20% 수입 VAT가 부과됩니다. 한국산 제품은 한·영 자유무역협정(FTA) 특혜를 신청하면 확인한 모든 품목에서 관세 0%입니다. 신청하지 않으면 영국 일반 세율이 적용됩니다(예: 면 티셔츠 12%, 자기 식기 12%, 플라스틱 시트 핸드백 8%). 화장품·스킨케어는 원래 0%입니다.
- 특혜를 받으려면 송장에 원산지 신고서가 필요합니다. 총액 6,000유로 이하 화물은 모든 수출자가 작성할 수 있고, 그 이상은 인증수출자만 작성할 수 있습니다. 한국에서 발송되더라도 한국 외에서 생산된 상품에는 특혜 세율이 적용되지 않습니다.
- 해외 판매자가 자사 웹사이트에서 영국 소비자에게 판매하는 경우, 매출 기준 없이 영국 VAT 등록이 필요합니다.
- 이 페이지는 일반 정보이며 법률·세무·통관 자문이 아닙니다.
Also selling from Korea to the US? See Korea → US: the 12.5% Section 301 rule. To the EU? See Korea → EU: the €3 duty and 0% FTA duty. Goods made in Japan? See Japan → UK customs charges. Made in China? See China → UK customs charges. Made in Thailand (no UK trade deal)? See Thailand → UK customs charges. Made in Australia (0% under the UK–Australia FTA)? See Australia → UK customs charges. Made in New Zealand (0% under the UK–New Zealand FTA)? See New Zealand → UK customs charges. Returning an order? See international returns and duty refunds. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. Rules in Northern Ireland are different for goods from outside the UK and the EU. Whether goods qualify for preference depends on the product-specific rules of origin. See the disclaimer.
Sources for this page
- VAT and overseas goods sold directly to customers in the UK, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- VAT and overseas goods sold to customers in the UK using online marketplaces, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- Tax and customs for goods sent from abroad (parts: Tax and duty; Gifts), GOV.UK. Accessed 3 Nov 2026. Verified
- Reforming the customs treatment of low value imports into the UK (policy paper, 13 Jul 2026), HM Treasury / HMRC. Accessed 29 Oct 2026. Verified
- Government backs high street with acceleration of cheap import reforms (23 Jun 2026), GOV.UK. Accessed 11 Nov 2026. Verified
- VAT rates, GOV.UK. Accessed 20 Oct 2026. Verified
- UK Trade Tariff: commodity measures for imports from South Korea (third-country duty and UK–South Korea trade agreement tariff preference), codes 6109100010, 6110209100, 6911100090, 4202221000, 6912002310, 0902100000, 4202229090, 9504400000, 7113110000, 3304990000, 3304100000, 3305100000, 8518300090, 9503009990, 8517130000, HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff). Accessed 30 Oct 2026. Verified
- Trade with South Korea (summary of the UK–South Korea trade agreement), Department for Business and Trade / GOV.UK. Accessed 30 Oct 2026. Verified
- Pay less Customs Duty on goods from a country with a UK trade agreement, HM Revenue & Customs / GOV.UK. Accessed 29 Oct 2026. Verified
- Pay a fee (customs charges), Royal Mail. Accessed 5 Nov 2026. Verified
- Pay a customs charge for parcel deliveries, Parcelforce Worldwide. Accessed 20 Oct 2026. Partly verified
- Register for VAT (when to register, including businesses based outside the UK), HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.