South Korean customs authorities may enforce exact regulations concerning temporary importation into South Korea of items such as firearms, narcotics and prescription drugs, gold, explosives, radio equipment, printed material, such as books and also audio and video recordings. That might be considered subversive to national security or in any way harmful to the public interest and cultural property.
Moreover, South Korea has customs laws and regulations to avoid the spread of mouth and hoof disease. Pork and beef products must be declared to South Korean customs officials upon arrival. It is important to contact the Embassy of the Republic of Korea in Washington, D.C. Or you may contact one of the ROK consulates in the United States for specific information regarding customs requirements.
Prohibited Goods: books, publications, drawings and painting, films, phonographic records, video works, sculpture and other items of similar nature that may either disturb the constitutional order or harm public security or custom;
- goods which may reveal confidential information of the government or be used for intelligence activities;
- coins, paper currency, bank notes, debentures and/or any other negotiable instruments counterfeited, forged, or imitated.
Required Documents: To clear goods imported into Korea South such documents are needed: Bill of Lading, Invoice, Packing List, Certificate of Origin, List (with names of all ingredients, including percentage of major ingredients), Processing Method, Certificate of Production Date.
The importation of goods requires a series of procedures ranging. The general import procedures include the conclusion of import contracts, customs clearance, payments for imports, and the securing of import permission. Procedures included in the optional category depend on the type of transaction and the nature of the goods to be imported.
Taxation and Import Duties: When importing goods from overseas to South Korea, it is necessary to pay customs duty and other import duties like other countries. Basically, the payment of customs duty and value added tax is necessary at the time of import to South Korea, but other taxes may be imposed depending on the goods importer.
Customs duty, value added tax, special consumption tax, tobacco consumption tax, liquor tax, education tax.
Labelling Regulations: Country of origin labelling is necessary for commercial shipments entering Korea. Detailed information on country of origin labelling provides in the guideline for country of origin labelling. Local importers usually print Korean language labels if imported quantities are not large. And also it can consult with the KCS as to where they can be attached to the product. | 
