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On-arrival Duty Free Shops

Helpful information about the duty-free shops in arrival terminals

Overview

  • On-arrival duty-free shops were opened at Incheon International Airport (two shops in Terminal 1, one shop in Terminal 2) from May 31 of 2020 in a bid to reduce inconvenience experienced by travelers
  • It is possible to purchase goods worth up to US$600 at the arrival duty-free shops (In addition to the applicable duty-free limit, liquor and perfume can be bought within the separate duty-free range), and the Korean products sold at the duty-free shops in the Arrivals Hall are deducted first from tax exemption allowances.
  • At the time of customs clearance of the belongings of a traveler, taxation is done by summing the goods purchased at the duty-free shops in the Arrivals Hall and those purchased abroad.

Duty-free Purchase limit

Goods worth up to US$600 can be purchased except liquor and perfume, which can be purchased additionally within a separate duty-free range

Case 1

  • Total purchase: US$300 purse & US$290 clothes
    • Eligible for duty-free purchases as the total amount of products is US$590, which is less than the purchase limit of US$600

Case 2

  • Total purchase: US$300 purse, US$290 clothes, and US$30 accessories
    • Ineligible for the duty-free regime as the total amount of purchase is US$620, which is more than the purchase limit of US$600

Case 3

  • Total purchase: US$300 purse, US$290 clothes, US$330 liquor, and US$50 perfume
    • Eligible for duty-free purchases as liquor and perfume can be purchased additionally by separate tax exemption allowances even though the total amount of purchase, US$970, exceeds the purchase limit of US$600

The price of Korean products is deducted first from the duty-free range

If the total cost of the goods purchased abroad or at tax-free shops (including downtown, departure, and arrival duty-free shops) exceeds US$600, the amount exceeding the tax exemption allowances of US$600 shall be taxed. Note, however, that the price of Korean products purchased at the duty-free shops in the Arrival duty-free shops is deducted first from tax exemption allowances.

Case 1

  • Total purchase: US$600 bag (downtown duty-free shop), US$600 clothes (abroad), and US$600 Korean cosmetics (on-arrival duty-free shop)
    • Customs duties for US$600 Korean cosmetics purchased at the On-arrival duty-free shop will be exempted. (Purse and clothes will be taxed.)

Case 2

  • Total purchase: US$600 bag (downtown duty-free shop) and US$600 clothes (abroad)
    • The price of clothes (US$600) will be deducted from tax exemption allowances, and the remaining cost of goods (US$600 bag) will be taxed.

    The simplified duty rate is 25% for clothes and 20% for the bag, so the customs duties on clothes are deducted first for the traveler’s benefit.

Case 3

  • Total purchase: US$600 bag (downtown duty-free shop), US$600 clothes (abroad), and US$600 foreign-made sunglasses (On-arrival duty-free shop)
    • Similar to Case 2 (Duties for US$600 clothes are deducted) *The simplified duty rate for sunglasses is 20%.

The liquor or perfume purchased abroad, at the departure terminal, downtown duty-free shop, etc. is covered by tax exemption separately from basic duty exemption. If Korean liquor or perfume is purchased at the duty-free shops in the Arrivals Terminal; however, Korean alcohol or perfume is exempted from the allowance first.

Case 1

  • Liquor 1 bottle (purchased abroad) and Korean made liquor(Traditional liquor) 1 bottle (purchased at a duty-free shop in the Arrivals Hall)
    • Korean made liquor is exempted, and hard liquor is taxed.

Case 2

  • Liquor 1 bottle (purchased abroad) and perfume 1 bottle (purchased at a downtown duty-free shop)
    • Both hard liquor and perfume are exempted