HS 8711Vehicles · South Korea

Motorcycles - HS 8711 classification, duty and landed cost - Import into South Korea

Duty and tax snapshot for importing vehicles (HS 8711) into South Korea. Typical MFN duty ~10%, VAT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

10%

VAT

10%

Total taxes / CIF

21.0%

Worked landed-cost example

USD 100,000 FOB parcel of vehicles (HS 8711) shipped to South Korea.

FOB valueUSD 100,000

Origin chargesUSD 1,500

FreightUSD 8,000

InsuranceUSD 500

CIFUSD 110,000

Import duty @ 10%USD 11,000

VAT @ 10%USD 12,100

Destination inlandUSD 2,000

Landed cost ≈ USD 135,100

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8711.20	Motorcycles with reciprocating engine, 50-250cc

South Korea duty regime

MFN and preferential tariffs under KORUS FTA (USA), Korea-EU FTA, RCEP, Korea-UK FTA, Korea-ASEAN, Korea-India CEPA and Korea-China FTA.

Customs notes

· HSK: 10-digit Korean tariff code (HS 6 + 4 national digits) managed by Korea Customs Service (KCS).
· UNI-PASS is the electronic clearance system.
· Individual Consumption Tax applies to select goods (autos, jewellery, tobacco, alcohol) before VAT.

Frequently asked questions

What is the typical import duty on vehicles (HS 8711) into South Korea?

South Korea applies an MFN duty of about 10% on HS chapter 8711 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN and preferential tariffs under KORUS FTA (USA), Korea-EU FTA, RCEP, Korea-UK FTA, Korea-ASEAN, Korea-India CEPA and Korea-China FTA) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of vehicles in South Korea?

South Korea charges VAT at 10% on the CIF value plus duty. 10% VAT on CIF + duty + ICT

What is the landed cost of a USD 100,000 FOB shipment of vehicles into South Korea?

On a USD 100,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 110,000. Applying 10% duty and 10% VAT brings total taxes to about USD 23,100 (~21.0% of CIF). Landed at buyer's warehouse ≈ USD 135,100.

Which HS code should I use for vehicles in South Korea?

Start with the 6-digit international HS heading - for example 8711.20 (Motorcycles with reciprocating engine, 50-250cc). South Korea customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping vehicles to South Korea?

Most importers into South Korea prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does South Korea customs need to clear HS 8711?

HSK: 10-digit Korean tariff code (HS 6 + 4 national digits) managed by Korea Customs Service (KCS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.