Butter import duty into South Korea
Indicative MFN duty, preferential FTA rates, and VAT/GST for HS 0405.10 (butter) entering South Korea.
MFN duty
—
Applies if no FTA
Lowest preferential
0%
From North Korea
VAT / GST
10%
Standard rate
Preferential rates by origin
Sorted by lowest rate first. 7 FTA pairs found for HS 0405.10 into South Korea. Preferential rates usually require a Certificate of Origin.
| Origin | Preferential rate | MFN rate (compare) |
|---|---|---|
| 🇰🇵 North Korea | 0% | — |
| 🇬🇧 United Kingdom | 0% | — |
| 🇺🇸 United States | 0% | — |
| 🇳🇿 New Zealand | 17.8% | — |
| 🇵🇪 Peru | 22.2% | — |
| 🇦🇺 Australia | 35.6% | — |
| 🇻🇳 Vietnam | 71.2% | — |
Frequently asked
What is the MFN import duty for HS 0405.10 into South Korea?+
The MFN (Most Favoured Nation) duty rate for butter (HS 0405.10) into South Korea is not yet sourced. This is the standard rate applied when no Free Trade Agreement preference is claimed. Source: WITS TRAINS (UNCTAD methodology).
Are there preferential FTA rates for butter into South Korea?+
Yes — 7 bilateral preferential rates have been recorded for HS 0405.10 into South Korea, based on existing trade agreements. The lowest rate is shown above. To claim a preferential rate, your shipment usually needs a Certificate of Origin documenting that your product satisfies the agreement's Rules of Origin.
Does South Korea charge VAT or GST on imports?+
South Korea applies a standard VAT/GST/consumption-tax rate of 10% on imported goods. VAT is calculated on the CIF value plus duty. Some food products may qualify for reduced VAT rates depending on category — check with South Korea's tax authority for product-specific exemptions.
How is the landed cost calculated for HS 0405.10 into South Korea?+
Standard formula: Landed Cost = Product Value (CIF) + Duty + VAT. Duty = CIF × duty rate (use preferential if you have a Certificate of Origin, else MFN). VAT = (CIF + Duty) × VAT rate. The calculator on this site applies the formula automatically — open the "Calculate landed cost" link below and enter your product value to see the breakdown.
Is this duty rate binding?+
No. The rates shown are indicative for planning purposes. South Korea customs makes the final classification and duty determination at the time of import, often based on 8- or 10-digit national tariff codes (the international HS standard is 6-digit). For high-value shipments, file an advance ruling with South Korea's customs authority before first shipment.
What HS code should I use for butter?+
HS 0405.10 (Butter) is the 6-digit international code. South Korea may use an 8- or 10-digit national subdivision under this 6-digit parent — your destination customs broker will refine the code based on your exact product specification.
Calculate landed cost
See total landed cost for HS 0405.10 into South Korea
Enter origin and product value to see duty + VAT + total.
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Indicative.Rates from WITS TRAINS (UNCTAD methodology). Final duty depends on the destination country's 8 or 10-digit national tariff, Rules of Origin, and specific product characteristics. For binding confirmation, file an advance ruling with South Korea's customs authority.
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