Moving to Korea

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Moving to Korea

Outline / Requiring documents

● Outline

This part is designed to provide either returning residents of Korea or nonresidents with some information on the clearance of the goods for moving into Korea.

A person who wants to move to Korea should declare his/her goods to the Customs office with relevant documents such as a copy of passport, Bill of lading and etc. Korea Customs Act makes it a rule not to impose any duties on the goods as long as those are considered as goods for moving into Korea.

However, there are some cases of illegal attempts to import goods in to Korea taking advantage of this duty exemption system for the wrong purpose. For this reason, the Korea Customs Service sets a certain limit on the scope of duty-free concession and a time limit on entry of the goods.

● Requiring Documents

A traveler is considered either as a “returning resident of Korea” or a “nonresident.” Generally speaking, if you leave Korea for the purpose of traveling, working or studying aboard and return to resume your residency in Korea, you are considered a returning resident by Customs.

Any person wishing to bring in goods for the purpose of moving to Korea must submit to the Customs collector the following documents:

  • Declaration Form of Moving and Shipment
  • Article Specification Form
  • Packing list
  • Bill of lading or Airway Bill (a copy)
  • Declaration Form of Passenger-Accompanied Goods or detailed statement on customs Cleared
  • Document certifying the period of residency such as passport, alien registration card, etc.
  • Documents deemed necessary and requested by the Customs collector
Requirements for Duty-Free Concession

● Requirements for Duty-Free Concession

Articles acquired abroad and brought into Korea are subject to applicable duties and domestic taxes, but as are turning resident you are granted certain exemptions from the payment of duties on the items obtained while abroad. The personal and household effects of a returning resident arriving in Korea receives a special exemption in more favorable terms than those of an ordinary resident or a visiting non-resident.
This exemption allows the entry, free of duties and taxes, of all personal and household effects in the individual’s direct possession. The term, “personal effects,” does not apply to articles imported for sale, or for account of any person not entitled to this exemption and articles which have not been in the direct personal possession of the claimant or a member of his/her household while outside Korea.

In order to qualify for this exemption, the following conditions must be met. You must be:

  • A Korean citizen (except for a Korean who has been granted by a foreign country a permission to live in the country) returning to Korea after residing outside Korea for the duration of over one year
  • A Korean citizen returning to Korea with the intention to take up permanent residence while holding his/her passport allowing a residency overseas, or a Korean citizen returning to Korea for reasons of employment, etc. and intending to reside in Korea for the duration of over one year
  • A foreign citizen arriving in Korea for the purpose of residing in Korea for the duration of over one year

• As for the goods personally owned and used by you prior to the date of your departure for Korea; shipping time may not be included when calculating “year of use.”
• The goods are for you or your family’s own personal use and not bought for the sake of any other person such as for gif t, sale or exchange;
• Goods of a commercial nature such as a factory plant and office equipment do not qualify as household effects;
• Goods shipped directly after purchase to avoid local taxes in the country of exportation shall not qualify for entry under this concession unless and until you can prove that you have personally used the articles prior to their arrival in Korea.

(Goods Which May Be Entered Duty-Free)

Goods

Specification for Duty Exemption

1. piano, electric organ, other musical instrument

item whose domestic wholesale value in Korea exceeds two million won per each or per set of an item

2. electrical sound equipment

item whose domestic wholesale value in Korea exceeds two million won per each or per set of an item

3. high class furniture and lighting apparatus

item whose domestic wholesale value in Korea exceeds two million won per each or per set of an item

4. hand-woven rug fabricated with silk

item whose breadth exceeds five square

meters

5. hunting gun or hunting rifle

6. refrigerator and freezer

item whose capacity exceeds 600 liters

7. color television set

item whose diagonal length of the fluorescent surface exceeds 29 inches

8. movie camera (ordinary camera for a

personal use is excluded) and movie projector (cine-projector)

one used item only

9. air conditioner (package-type)

10. dish washer and gas oven range

one used item only per article

11. article which a household ordinarily uses not more than a piece or a set of a piece

one used item only per article

Goods Not Eligible for Duty Exemption

Goods eligible for duty exemption include furniture, portable radios, video equipment, television sets, household appliances, linen and bedding, chinaware, glassware, silverware, movie and slide projectors, and cameras. However, the goods listed below are subject to duties and taxes regardless of whether they were used by you or your family abroad;

  • boat
  • aircraft
  • jewelry, pearl, tortoiseshell, coral, amber, and products thereof, each value of which exceeds one million won in Korea
  • automobile (including motor cycle, motor scooter and three-tire vehicle)

In addition, goods which qualify under this concession of duty exemption must have been either available for your personal use or used in a household where you were a resident member, for a reasonable period of years. The year of use needs not be continuous, nor does it need to include the year immediately preceding the date of importation. Household effects which meet the above criteria may be entered into Korea from the country where they were used within six months after your latest arrival in Korea.

The household effects may not be entered free of duties if they are imported for the sake f another person or for the purpose of sale. A person immigrating to Korea may bring in professional equipment free of duty if it was owned and used abroad; this includes professional books and tools of trade, occupation, or employment. Theatrical scenery, properties, or apparel and articles for use in any manufacturing establishment are not eligible for this exemption.

(Goods Not Eligible For Duty Exemption)

The goods enumerated below are not eligible for duty exempt ion under this concession.

Goods

Specification for duty exemption

1. Goods imported as requested by other person

all the goods you have purchased or acquired abroad and imported as requested by other person

2. Goods deemed not suitable for personal use or use in a household

home-car cargo transportation vehicles, printing machines, color photocopier chairs, appliances and instruments for dental care purpose, large-sized dish washers, equipments for broadcasting, karaokes for amusement places and pipe organs

3. Goods construed not suitable for professional equipment

high class musical instruments (such as grand piano) imported by a person who is not a professional musician, color photo developers, video editing machines, high class cameras for artistic photograph taking imported by a person who is not an artist-photographer

4. Goods construed not suitable for a family

goods intended for a female imported by a male traveler who has not accompanied his family, necessary goods exceeding a reasonable quantity thereof for a size of family, high class fur-coats, etc. exceeding a reasonable quantity thereof for a size of family household and goods exceeding a reasonable quantity thereof for a

size of family

5. Other goods5. Other goods

automobiles registered in the name of the returning Korean citizen or his/her accompanied family members but not used for a longer than at least six months, automobiles registered in the name of the returning Korean citizen or accompanied family members, but the number of which exceeds more than one , goods which the customs collector deems not reasonable to be recognized as household effect s and goods not used abroad or not used in a household where you were a resident member abroad (Thus, brand new and unused articles you purchased or acquired abroad are subject to appreciate duties and taxes.) automobiles registered in the name of the returning Korean citizen or his/her accompanied family members but not used for a longer than at least six months, automobiles registered in the name of the returning Korean citizen or accompanied family members, but the number of which exceeds more than one , goods which the customs collector deems not reasonable to be recognized as household effect s and goods not used abroad or not used in a household where you were a resident member abroad (Thus, brand new and unused articles you purchased or acquired abroad are subject to appreciate duties and taxes.) automobiles registered in the name of the returning Korean citizen or his/her accompanied family members but not used for a longer

than at least six months, automobiles registered in the name of the turning Korean citizen or accompanied family members, but the number of which exceeds more than one goods which the customs collector deems not reasonable to be recognized as household effect s and goods not used abroad or not used in a household where you were a resident member abroad (Thus, brand new and unused articles you purchased or acquired abroad are subject to appreciate duties and taxes.)