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Bringing in Alcohol and Food - Korean Customs

ALCOHOL:
Carry on: Korean Customs Regulations allow each adult to bring in two bottles of wine or liquor with them duty free.
Shipment: wine and spirits can be included with the arriving expats' shipment of household goods and personal belonging. Two boxes (24 bottles) of wine can included in a (full) container can be brought it free of duty/taxes, but more than that and duty may be levied according to the following formula:
Wine: 52.95% of duty and 15.29% of tax
Cognac: 154.5% of duty and 26.45% of tax
Whiskey: 176% of duty and 27.6% of tax
Beer: 249.7% of duty and 24.97% of tax.

FOOD:
Duty or taxes are generally not levied on small amounts of food items that are clearly for personal use. However, should customs interpret the amount to be for commercial use (large amounts), duty/taxes will be levied at 20% of the customs assessed value.

As with all government regulations, please check with the appropriate government agency to verify the rules.

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