For items with a value exceeding 1 to 2 million won, special taxes may apply.
Apparel | Tariff rates | VAT |
| Swimwear | 13% | 10% |
| Underwear Scarves | 8% | 10% |
| Shawls | 8% | 10% |
| Ties | 13% | 10% |
| Gloves Accessories * Shoes Bags | 8% | 10% |
| Handbags Sunglasses Cosmetics | 8% | 10% |
| Perfume * Pens | 8% | 10% |
| Ink Books | 8% / 6.5% | 10% |
| Magazines | - | - |
| Stamps Razors | 8% | 10% |
| Irons CD Players | 8% | 10% |
| MP3 Players | 8% | 10% |
| Audio | 8% | 10% |
| Speakers Laptops | 8% | 10% |
| PDAs | - | 10% |
| Computers | 8% | 10% |
Items subject to special tax
| Item | :Customs Duty Rate | :Special Tax | Education Tax | Agricultural Special Tax | Value Added Tax |
| Entertainment goods (gambling) | 8% | 20% | 30% | 10% | 10% |
| Air conditioners | 8% | 20% | 30% | - | 10% |
| TVs using projection methods | 8% | 10% | 30% | - | 10% |
| Deer antler velvet/Royal jelly | 20% | 7% | 30% | - | 10% |
| Perfume | 8% | 7% | 30% | 10% | 10% |
| Jewelry/Precious metals | 8% | 20% | 30% | - | 10% |
| High-end camera-related products | 8% | 20% | 30% | - | 10% |
| High-end fur-related products | 16% | 20% | 30% | 10% | 10% |
| High-end silk fabrics, etc. | 10% | 20% | 30% | - | 10% |
| High-end furniture, etc. | 8% | 20% | 30% | 10% | 10% |
| Spirits (whiskey) | 20% | - | 30% | - | 10% |
| Spirits (wine) | 15% | - | 10% | - | 10% |
