How many bottles of alcohol can I bring duty-free?

There is no limit on bottles. It is duty-free if the total volume is 2 litres or less and the total value is US$400 or less. Several small bottles adding up past 2 litres means the excess is taxed, and so does staying under 2 litres but going over US$400. Travellers under 19 have no alcohol allowance.

If I may carry it on board, is it duty-free?

No — the two rules are set by different authorities. Carry-on is aviation security; the allowance is customs. Perfume is where the confusion starts, because both numbers read 100ml: on board that is the size of a single container, while the allowance is the total volume of perfume you bring in.

Do duty-free shop purchases count towards the US$800?

They do. What you bought abroad and what you bought in a downtown or arrivals duty-free shop are added together and assessed as one. Korean-made goods bought at the arrivals shop are deducted from the allowance first, so for the same money buying those there works out better.

How much does a voluntary declaration save?

It cuts the duty by 30%. Being caught without declaring instead adds 40% of the payable tax as a penalty, or 60% if you are caught twice within two years. It does not waive the tax itself, so once you are over the allowance declaring always costs less.

How much cash can I bring in without declaring?

Up to the equivalent of US$10,000, counting foreign currency, Korean won and won-denominated cashier’s cheques together. Above that you enter the amount in the currency box of the traveller declaration form on arrival (Foreign Exchange Transactions Act art. 17 and art. 31 of its Enforcement Decree).

🛃 Korea’s duty-free allowance — and why it is not the baggage rule

Whether you may carry something and whether it passes customs untaxed are two different rules. Five bottles of spirits in checked baggage break no baggage rule, but the duty-free allowance stops at 2 litres and US$400 in total, and the excess is taxed. Here are the allowances for entering South Korea, taken from the Korea Customs Service.

As of 2026-08-25

The short answer

The base allowance is US$800 — the combined dutiable value of what you bought. Agricultural, forestry and fishery goods count inside it, up to 5kg per item, 40kg in total and ₩100,000 of overseas purchase value.
Alcohol, tobacco and perfume sit outside the US$800 — up to 2 litres of alcohol worth US$400 or less, 200 filter cigarettes, 20ml of e-cigarette nicotine liquid (under 1% nicotine), and 100ml of perfume. There is no limit on the number of bottles or packs.
Over the line? Declare it — a voluntary declaration cuts the duty by 30%. Being caught without declaring adds 40% of the payable tax as a penalty, or 60% for a second time within two years.

Item by item

Item	Carry-on and checked	Duty-free allowance on entry	Above that
Alcohol	Carry-on: containers of 100ml or less. Checked: fine	2 litres or less and US$400 or less	Excess is taxed (no limit on bottles)
Filter cigarettes	Both carry-on and checked	200 cigarettes	Excess is taxed
E-cigarette nicotine liquid	Carry-on: the 100ml liquids rule applies	20ml (under 1% nicotine)	Excess is taxed
Perfume	Carry-on: containers of 100ml or less	100ml (total, not per bottle)	Excess is taxed
Cosmetics and everything else	Carry-on: containers of 100ml or less. Checked: fine	Counted inside the US$800	Excess is taxed
Farm, forest and fishery goods	Subject to quarantine — varies by item	5kg per item, 40kg total, ₩100,000 of value	Failing quarantine means disposal; excess is taxed
Cash and cheques	No quantity limit	Not an allowance but a declaration line — over US$10,000 must be declared	Not declaring breaches the Foreign Exchange Transactions Act

Rates, exchange rates and rulings on individual items are for customs to decide. The figures here are taken from the Korea Customs Service pages below, and the tax you actually pay is worked out at the exchange rate on the day using the simplified tariff — for anything expensive, ask customs before you fly.

Which case are you in

1. The US$800 and the separate allowances are counted apart

The common mistake is assuming alcohol, tobacco and perfume come out of the US$800. The Korea Customs Service lists them “separately from the above” — spend the whole US$800 and you still get 2 litres of alcohol worth US$400 and 100ml of perfume on top. It cuts the other way too: go over one of those separate lines and the excess is taxed even with US$800 to spare. Travellers under 19 (by year of birth) get no alcohol or tobacco allowance at all.

2. If you are over, declaring always costs less

A voluntary declaration cuts the duty by 30%. Being caught without one adds 40% of the payable tax as a penalty, rising to 60% for a second time within two years — a swing of more than 70 percentage points between the two outcomes. Declaring on your phone gets you the assessment and payment there and then.

3. Where duty-free shop purchases land

What you bought abroad and what you bought in a downtown or arrivals duty-free shop are added together and assessed as one. The arrivals shops sell up to US$800 (alcohol and perfume may be bought on top), and Korean-made goods bought there are deducted from your allowance first. The order of deduction follows a rule as well: customs deducts whatever carries the higher simplified tariff first, which works in the traveller’s favour (with clothing at 25% and bags at 20%, clothing is deducted first).

What happens at arrivals

Arrival — decide before you land whether you have anything to declare. You can use the mobile declaration instead of the paper form handed out on board.
Collect your baggage — leave sealed duty-free bags (STEB) unopened. Once opened they will not pass a transfer security check again.
Hand in the form — if you have something to declare, submit it on paper or by phone. If you do not, the form is skipped and you use the nothing-to-declare lane, where you may still be inspected. Declaring falsely is an offence under the Customs Act.
Claim the voluntary-declaration cut — declaring goods above the allowance yourself cuts the duty by 30%. Declare on your phone and the assessment is issued at this point.
Pay — the excess is assessed under the simplified tariff and clearance ends when you pay. If you are carrying more than US$10,000, enter the amount in the currency box on the same form.

Frequently asked questions

How many bottles of alcohol can I bring duty-free?: There is no limit on bottles. It is duty-free if the total volume is 2 litres or less and the total value is US$400 or less. Several small bottles adding up past 2 litres means the excess is taxed, and so does staying under 2 litres but going over US$400. Travellers under 19 have no alcohol allowance.
If I may carry it on board, is it duty-free?: No — the two rules are set by different authorities. Carry-on is aviation security; the allowance is customs. Perfume is where the confusion starts, because both numbers read 100ml: on board that is the size of a single container, while the allowance is the total volume of perfume you bring in.
Do duty-free shop purchases count towards the US$800?: They do. What you bought abroad and what you bought in a downtown or arrivals duty-free shop are added together and assessed as one. Korean-made goods bought at the arrivals shop are deducted from the allowance first, so for the same money buying those there works out better.
How much does a voluntary declaration save?: It cuts the duty by 30%. Being caught without declaring instead adds 40% of the payable tax as a penalty, or 60% if you are caught twice within two years. It does not waive the tax itself, so once you are over the allowance declaring always costs less.
How much cash can I bring in without declaring?: Up to the equivalent of US$10,000, counting foreign currency, Korean won and won-denominated cashier’s cheques together. Above that you enter the amount in the currency box of the traveller declaration form on arrival (Foreign Exchange Transactions Act art. 17 and art. 31 of its Enforcement Decree).

Official sources this page relies on

The allowances and rates are set by the Korea Customs Service. Every figure here is taken from the pages below; where they differ from this page, they are correct.