Shipping from South Korea to the US: customs duty and the 12.5% Section 301 rule (2026)
For Korean sellers of K-beauty, stationery, jewellery or fashion on Etsy, Amazon or their own shop, every order to a US buyer now goes through US customs, whatever its value. Most Korean goods end up paying at least 12.5% in total, even products that are normally duty-free. Here is how the rule works, what it means for common products, and why KORUS does not remove it, with an official source and date on every rule.
Calculate your own order for Korea → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods of South Korean origin pay Section 301 duty under HTSUS headings 9903.05.70 and 9903.05.71. If the product's US duty rate is 12.5% or more, nothing is added. If it is below 12.5%, including duty-free goods, the total becomes 12.5% (for example a 5% product pays 5% + 7.5%). Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92, for example informational materials such as books) are not covered.
Qualifying for KORUS (the US–Korea free trade agreement) does not remove the Section 301 duty: U.S. note 52 says products eligible for special tariff treatment are still subject to it. A Korean product that is duty-free under KORUS therefore still pays 12.5% in total.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
How much US duty to expect
Estimates from our calculator for goods made in South Korea, before any carrier fees, using the normal US (MFN) rate without a KORUS claim. When the normal rate is below 12.5%, Section 301 tops the total up to 12.5%; when it is 12.5% or more, nothing is added. Use the link in each row to change the price, currency (KRW is available), shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 27 Oct 2026) and the Korea headings 9903.05.70/9903.05.71 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example cosmetics sets, plated or imitation jewellery, or mugs). Check yours in our HS code lookup links.
Sample US general (MFN) duty rates in the 2026 HTS (Revision 21): skin-care and other beauty preparations 3304.99.50 Free; lip make-up 3304.10.00 Free; eye make-up 3304.20.00 Free; shampoos 3305.10.00 Free; bound diaries and notebooks 4820.10.20 Free; silver jewellery 7113.11.50 5%; ceramic tableware (other than porcelain) 6912.00.48 9.8%; leather-surface handbags over $20 4202.21.90 9%; knitted cotton T-shirts 6109.10.00 16.5%; toys 9503.00.00 Free. KORUS ('KR') makes the jewellery, tableware, handbag and T-shirt codes Free if the goods qualify and the preference is claimed. The Section 301 rule for Korea is applied to these rates.
Section 301 exemptions include informational materials (publications, artworks, photographs, recordings), goods already subject to Section 232 tariffs (steel, aluminium, copper, autos, wood products, semiconductors), civil aircraft, some pharmaceuticals, and specific tariff lines listed in Annex I. Check your HTS code against the annex.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
KORUS: the US–Korea free trade agreement
Many Korean products are duty-free under KORUS if they meet its rules of origin and the preference is claimed at entry. With the Section 301 rule, that saving matters less than before: a 0% KORUS rate still ends at 12.5% in total.
KORUS has been in effect since 15 March 2012. To claim it, the importer must be able to support the claim with a certification of origin from the Korean producer or exporter, or the US importer. CBP's template is optional, but all data elements in 19 CFR 10.1004 must be provided on request. The rules of origin are in General Note 33 of the US tariff.
Qualifying for KORUS (the US–Korea free trade agreement) does not remove the Section 301 duty: U.S. note 52 says products eligible for special tariff treatment are still subject to it. A Korean product that is duty-free under KORUS therefore still pays 12.5% in total. (sources above)
For products whose normal US rate is above 12.5% (for example cotton T-shirts at 16.5%, KORUS rate Free), the tariff does not say in plain words which rate the 12.5% test compares. U.S. note 52(k) refers to a 'properly claimed' column 1-Special rate for Korean goods, which suggests a claimed KORUS rate counts, so the total would be 12.5% with a KORUS claim and the normal rate without one. Our calculator uses the normal rate and does not apply KORUS. Ask your customs broker before relying on this.
Sending by post or by courier
CBP's interim final rule (published 24 June 2026) indefinitely suspends de minimis for international mail and created a postal informal entry process for mail shipments up to US$2,500, effective 24 July 2026.
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
With a courier (DHL, FedEx, UPS and others), you can usually choose who pays: you prepay the duty (DDP) or the buyer pays it, plus the courier's own clearance fee, on delivery. Ask your carrier for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
Etsy lets sellers outside the US set a separate US price on each listing (and per variation), and recommends it for global sellers who ship to the US, using its US estimated tariffs calculator to work out the tariff cost. If no US price is set, US buyers see your global price. US prices can be edited on up to 500 listings at once.
Checklist before you ship to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff. If the rate is below 12.5%, budget 12.5% in total; if it is 12.5% or more, budget the normal rate.
- Country of origin is where the item was made, not where you post it from. Goods made in another country (for example China) pay that country's US rates.
- Use a specific description ("facial moisturising cream", "sterling silver earrings", "women's knitted cotton T-shirt"), not "gift", "beauty product" or "sample".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts are exempt.
- Build the duty (plus any DDP or clearance fee your carrier charges) into a US-only price, or tell buyers clearly that they will pay it on delivery.
- Cosmetics and other regulated goods (food, children's products) may need extra data for US agencies such as the FDA: see the coming change below.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. DDP or DDU? See DDP vs DAP for marketplace sellers. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Selling from Korea to the UK as well? See Korea → UK customs charges and 0% FTA duty. To the EU? See Korea → EU: the €3 duty, the €2 fee and 0% FTA duty. Selling from Japan? See Japan → US duty. Made in China? See China → US duty. Made in Türkiye? See Türkiye → US duty. Selling from Hong Kong? See Hong Kong → US duty. Selling from Taiwan? See Taiwan → US duty. Selling from Vietnam? See Vietnam → US duty. Selling from Thailand? See Thailand → US duty. Selling from Australia? See Australia → US duty. Selling from Germany, Italy, France, Spain, the Netherlands, Ireland or Austria? See Germany → US duty, Italy → US duty, France → US duty, Spain → US duty, Netherlands → US duty, Ireland → US duty, Austria → US duty, Poland → US duty, Portugal → US duty, Greece → US duty, Belgium → US duty, Philippines → US duty and New Zealand → US duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Carriers' and Etsy's terms change; check their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS headings 9903.05.70 and 9903.05.71: Section 301 duty on products of South Korea (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 27 Oct 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- Korea Free Trade Agreement (KORUS), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates and KORUS ('KR') special rates for the sample codes on the Korea to US page (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 27 Oct 2026. Verified
- Forced Labor, Meet Section 301 (law-firm analysis), Troutman Pepper Locke (secondary). Accessed 20 Oct 2026. Partly verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- CSMS #69183472 – Updated Global Guidance for International Mail, U.S. Customs and Border Protection. Accessed 20 Oct 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- How to Add Domestic, Global, and US-Specific Pricing to Your Listings, Etsy Help. Accessed 21 Oct 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. 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.