معاونت دیپلماسی اقتصادی وزارت امور خارجه جمهوری اسلامی ایران

کره جنوبی

تعرفه های واردات:

Korea has a flat 10 percent Value Added Tax (VAT) on all imports and domestically manufactured goods. A special excise tax of 10-20 percent is also levied on the importation of certain luxury items and durable consumer goods. Tariffs and taxes must be paid in Korean Won within 15 days after goods have cleared Customs. 

نرخ مالیات بر ارزش افزوده(درصد):
10%
کالاهای معاف از مالیات بر ارزش افزوده:
انواع مالیات و مکانیزم های اجرا:
معافیت های مالیاتی (برای صادر کنندگان و سرمایه گذاران خارجی):
اسناد حمل و موارد مورد نیاز برای واردات:

Import Clearance-Required documents

1. Basic document: an import declaration form (through the EDI, or Internet)

2. Additional documents: an invoice, a packing list, a B/L, a C/O, a certificate of inspection (Quarantine), etc.

الزامات بسته بندی، نشانه گذاری و لیبلینگ:

Packaging, marking and labeling requirements

 

Korea has specific labeling and marking requirements for certain products, such as pharmaceuticals, as well as for organic and functional food and food produced through biotechnology.

Details regarding these and other general labeling and marking requirements can be found on the Foreign Agricultural Service website pertaining to food and agriculture import requirements from the file “Food Labeling System”.

Country of origin labeling is required for commercial shipments entering Korea. The Korean Customs Service (KCS) publishes a list of country of origin labeling requirements by Harmonized System Code number (https://unipass.customs.go.kr/csp/index.do).

Country of origin labeling requirements: The Korean Ministry of Trade, Industry and Energy (MOTIE) issues the Korea Certification Mark (KC Mark) for items that fall under its jurisdiction, formerly comprised of mandatory certification marks for 13 categories, many of which overlapped in testing procedures and functions. The consolidation of these marks into the KC Mark ensures that companies, both Korean and foreign, will save time and costs due to reduced redundancies introduced into the new system.

Further labeling and marking requirements for specific products, such as pharmaceutical and food products, are covered by specific regulations from Korean Government agencies responsible for these items. Korean language labels, except for country of origin markings that must be shown at the time of Customs clearance, can be attached locally on products in the bonded area, either before or after clearance.

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