HS 39Chemicals · South Korea

HS Code for Plastics & Polymers - Import into South Korea

Q: What is the typical import duty on chemicals (HS 39) into South Korea?

South Korea applies an MFN duty of about 6% on HS chapter 39 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.

Q: How is VAT calculated on imports of chemicals in South Korea?

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

Q: What is the landed cost of a USD 45,000 FOB shipment of chemicals into South Korea?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 10% VAT brings total taxes to about USD 8,217 (~16.6% of CIF). Landed at buyer's warehouse ≈ USD 58,617.

Q: Which HS code should I use for chemicals in South Korea?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). 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.

Q: Which Incoterm is best for shipping chemicals 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.

Q: What documents does South Korea customs need to clear HS 39?

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.

Duty and tax snapshot for importing chemicals (HS 39) into South Korea. Typical MFN duty ~6%, VAT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

10%

Total taxes / CIF

16.6%

Worked landed-cost example

USD 45,000 FOB parcel of chemicals (HS 39) shipped to South Korea.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

VAT @ 10%USD 5,247

Destination inlandUSD 900

Landed cost ≈ USD 58,617

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

Sample HS codes

Code	Description
3901.10	Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)
3902.10	Polypropylene in primary form
3907.61	Polyethylene terephthalate (PET), bottle-grade
3904.10	Polyvinyl chloride (PVC), not mixed
3923.30	Bottles, flasks - plastic articles for packing
3926.90	Other articles of plastics

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 chemicals (HS 39) into South Korea?

South Korea applies an MFN duty of about 6% on HS chapter 39 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 chemicals 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 45,000 FOB shipment of chemicals into South Korea?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 10% VAT brings total taxes to about USD 8,217 (~16.6% of CIF). Landed at buyer's warehouse ≈ USD 58,617.

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

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). 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 chemicals 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 39?

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.