Trade Corridor · South Korea → USA

US Landed Cost Engine: South Korea to USA

Goods from South Korea may qualify for duty-free or reduced-duty treatment under the United States-Korea Free Trade Agreement Implementation Act.

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IncotermDefines who pays for freight and duties. Selecting DDP means your seller prepaid US duties, setting your out-of-pocket customs costs here to $0.

FOB: you pay duties & freight separately. CIF: price includes freight/insurance. DDP: seller prepays duties.

Under CIF/DDP, freight + insurance are backed out to find dutiable value. Under FOB, they're added on top.

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Total Duty Rate10%

Total Landed Cost

$0.00

Total Duties & Fees

$0.00

Duty $0.00 + Gov. fees $0.00

Break-Even Cost

$0.00

Profit Margin

0%

Landed cost + target markup

Estimated profit per unit: $0.00

Itemized Breakdown

Dutiable ValueThe product value assessed by US Customs for duty calculations.$0.00
Freight & Insurance$0.00
Base Duties (MFN)$0.00
Section 301 List TariffProduct-specific China tariff tranches (Lists 1 through 4A).$0.00
Section 301 Baseline Surcharge$0.00
Section 232 Metals Surcharge$0.00
Section 122 Global Surcharge$0.00
Merchandise Processing Fee (MPF)Merchandise Processing Fee: 0.3464% of product value (min $33.58, max $651.50 per formal entry).$0.00
Harbor Maintenance Fee (HMF)Harbor Maintenance Fee: 0.125% ad valorem fee applying strictly to ocean freight imports.$0.00
Total Duties & Fees$0.00
Total Landed Cost$0.00

Section 321 De Minimis Suspension Is Active

The $800 duty-free de minimis exemption is suspended for shipments from South Korea and every other country. CBP wrote the suspension directly into federal regulation (19 CFR 10.151 and 19 CFR 145.31), effective June 24, 2026 — reversing it now requires formal rulemaking, not just a policy change. A permanent statutory elimination under the One Big Beautiful Bill Act takes effect July 1, 2027 regardless.

Standard Customs Entry Workflow: South Korea to USA

  1. 1

    UNI-PASS Export Declaration

    The Korean exporter files the export declaration through Korea Customs Service's electronic portal (UNI-PASS). The cargo is cleared and gated into a major container terminal like Busan or Gwangyang, or processed at Incheon Airport.

  2. 2

    The 24-Hour ISF Filing

    For ocean shipments, the U.S. broker must submit the Importer Security Filing (ISF 10+2) to U.S. Customs at least 24 hours before the container is physically loaded onto the vessel in South Korea to avoid a $5,000 fine.

  3. 3

    AMS Cargo Manifesting

    While the ship or plane crosses the Pacific, the operating carrier transmits all shipping manifests and house bills of lading directly to U.S. Customs via the Automated Manifest System (AMS).

  4. 4

    U.S. Pre-Arrival Entry

    A few days before the vessel docks at a U.S. port, the U.S. customs broker uploads the formal customs entry into the U.S. ACE system, linking the shipment to the importer's customs bond and applying any KORUS FTA duty exemptions.

  5. 5

    U.S. Port Release

    Upon arrival, U.S. Customs (CBP) processes the entry against risk filters. If it passes, the system issues an electronic "May Proceed" status, releasing the freight to a domestic carrier for final delivery.

How the United States-Korea Free Trade Agreement Implementation Act Affects This Shipment

Duty & MPF Waiver: Wipes out standard U.S. import tariffs and entirely exempts the shipment from the U.S. Merchandise Processing Fee (MPF), provided the goods meet regional content or processing thresholds.

Format-Free Integration: Scraps rigid government document templates. The system only needs to collect and display the essential data points (like preference criteria and HTS codes), which can be attached as a free-form addendum to commercial invoices.

Tri-Party Certification Roles: The compliance validation can be legally signed off by three different user profiles: the U.S. importer, the South Korean exporter, or the underlying manufacturer.

Under-$2,500 Exclusion: Automatically cuts out formal certification workflows for commercial shipments valued at $2,500 USD or less, allowing a simplified origin declaration instead.

5-Year Data Lock: Mandates a strict 5-year data retention window in the backend for all supporting bills of materials and production records to protect users against retroactive U.S. Customs (CBP) verification audits.

Global system verification date:

Per-Surcharge Independent Verification Dates

Each rate component is audited on its independent statutory schedule (Annual Jan 1 HTSUS, Oct 1 CBP FY User Fees, irregular USTR/Proclamation notices):

Rate / Tariff ComponentLast Verified DateStatutory Authority / CitationRevision Cycle
HTSUS Base RatesUSITC HTSUS 2026 Basic Edition (19 U.S.C. § 1202)Annual (January 1)
CBP MPF & HMF User FeesCBP FY 2026 User Fee Notice (19 CFR 24.23 & 24.24)Annual (October 1)
Section 301 China TariffsUSTR Tranche Notices & Exclusion DeterminationsIrregular USTR Notices
Section 232 Metals SurchargesPresidential Proclamations 10894, 10895, 10896Irregular Proclamations
Section 301 Baseline SurchargesUSTR Baseline Surcharge Determination (July 2026)Statutory / USTR Action
US-EU 15% Trade Framework CeilingEOP/USTR US-EU Joint Statement on TariffsBilateral Agreement

Recent Regulatory Update Log

  • 2026-07-24Section 122 global surcharge expired at the 150-day statutory limit, superseded by Section 301 tariffs.
  • 2026-06-08Section 232 metals surcharge updated to 50% for steel, aluminum, and copper articles.
  • 2026-06-24Section 321 de minimis regulatory updates under 19 CFR 10.151 and 19 CFR 145.31 finalized.
  • 2025-10-01CBP FY 2026 Merchandise Processing Fee (MPF) minimum ($33.58) and maximum ($651.50) caps taking effect.

Frequently Asked Questions

Are there import duties from Korea to the USA?

It depends on whether the goods qualify under United States-Korea Free Trade Agreement Implementation Act. Goods that meet the applicable rule of origin — either a tariff-shift test or regional value content of 35% (build-down) / 45% (build-up), depending on the product — and are properly self-certified by the importer, exporter, or producer clear at 0%, meaning duty-free, with the Merchandise Processing Fee waived as well. Goods that don't meet those origin rules, or ship without proper certification, fall back to the standard MFN (Column 1) rate for their HTS classification instead. Section 232 is a separate carve-out: steel, aluminum, and certain automotive products from South Korea can still be dutiable at Section 232 rates regardless of KORUS eligibility, so don't assume KORUS duty-free treatment automatically covers those categories.

What does the USA import from South Korea?

Semiconductors and electronic components lead by value, reflecting South Korea's role as a major chip and display manufacturing hub, followed closely by passenger vehicles and auto parts from Korean automakers' US-bound production lines. Machinery, steel and steel products, and consumer electronics (smartphones, appliances, and displays) round out the largest categories, alongside a growing volume of batteries and battery components tied to electric-vehicle supply chains. Vehicles and some agricultural products were phased in on longer KORUS staging schedules than most industrial goods, so it's worth confirming whether a specific automotive HTS line has finished its phase-in before assuming full duty-free treatment.

Can South Korea ship to the US?

Yes — commercial and personal shipments from South Korea to the US are routine, whether by ocean through major terminals like Busan or Gwangyang, or by air through Incheon. Ocean shipments require the Importer Security Filing (ISF 10+2) at least 24 hours before the container is loaded onto the vessel, and every shipment needs a formal customs entry uploaded into the US ACE system before or on arrival. What has changed is that the $800 de minimis exemption is suspended and written directly into federal regulation (19 CFR 10.151 and 19 CFR 145.31) effective June 24, 2026, so there's no longer a value threshold that lets a low-value parcel skip customs duty and entry — every shipment, personal or commercial, now needs a real customs entry regardless of value.

Does South Korea have free trade with the US?

Yes. United States-Korea Free Trade Agreement Implementation Act has been in force since 2012 and eliminates duty on a wide range of qualifying goods traded between the two countries. Origin can be established through a tariff-shift rule or a regional-value-content threshold depending on the product, and certification is self-administered — there's no prescribed government form, and the importer, exporter, or producer can each sign off. Passenger vehicles and a handful of sensitive agricultural products used longer staging periods before reaching full duty elimination, and supporting records should be retained for five years in case CBP conducts a retroactive origin audit, so confirm your product's specific phase-in status rather than assuming immediate duty-free treatment across the board.