Customs duty from South Korea to United States: Import Duty Guide

Key Takeaways

• KORUS has been in force since March 2012 and technically remains active, but 2025-2026 tariff actions have substantially overridden its preferential rates for most goods.
• General merchandise from South Korea currently sits under the July 2026 Section 301 forced-labor program’s more favourable “net-of-MFN” tier, capping the combined rate at roughly 12.5% - though the precise net effective rate isn’t fully settled in current sources.
• Autos and auto parts face a separate 15% Section 232 tariff under a November 2025 US-Korea deal, and a January 2026 threat to restore a 25% auto tariff remains a live, unresolved risk.
• South Korea was the US’s 8th largest source of goods imports in 2025, at $125.55 billion.
• Autos dominate this lane’s tariff exposure and are its most politically volatile single category.

South Korea-US Trade at a Glance

South Korea was the US’s eighth-largest source of goods imports in 2025, at $125.55 billion, with the US running a $56.48 billion goods trade deficit (US Census Bureau).

Is There a Trade Deal Between South Korea and the US?

Yes, in a layered sense. KORUS (the US-Korea Free Trade Agreement) has been in force since 15 March 2012 and remains legally active, but its preferential schedule has been substantially overridden by newer measures. A November 2025 US-Korea Strategic Trade and Investment Deal lowered Section 232 sectoral tariffs on autos, timber, and lumber to 15%, applied retroactively to 1 November 2025 for autos (Congressional Research Service, IF10733). Separately, on 26-27 January 2026, the US publicly threatened to restore a 25% auto tariff - no formal instrument has followed as of this writing, but it remains a live risk worth watching.

What Tariffs Apply Right Now (And Why That Keeps Changing)

As of the Section 301 forced-labor tariff program that took effect 24 July 2026 (replacing the earlier IEEPA and Section 122 mechanisms, both struck down by US courts in 2026), South Korea sits in the program’s more favourable “net-of-MFN” tier alongside Japan, Taiwan, Switzerland, and the EU - capping general-merchandise duty at roughly 12.5% combined with the standard MFN rate (Holland & Knight). Autos and auto parts sit outside this general mechanism, under the separate 15% Section 232 sectoral tariff from the November 2025 deal - unaffected by the IEEPA court rulings since Section 232 isn’t an IEEPA authority. The exact net effective rate for non-auto general merchandise (how the 12.5% Section 301 cap interacts with KORUS’s own preferential schedule, product by product) isn’t fully settled in currently available sources - treat 12.5% as an approximate ceiling, not a precise figure for every category.

How Much Will You Pay Importing from South Korea to the US?

For general merchandise, expect a combined rate in the neighborhood of 12.5%, though this varies by product and isn’t confirmed to the exact percentage point in every case. For autos and auto parts specifically, expect 15% under the current Section 232 arrangement - watch for a possible increase to 25% given the unresolved January 2026 threat. US valuation uses FOB, there’s no VAT (only state sales tax at checkout), no de minimis exemption of any value, and a Merchandise Processing Fee of roughly $8.06 on a typical informal entry.

This site’s live calculator uses a flat general-merchandise duty estimate lower than the roughly 12.5% net rate this lane currently faces - treat its output as an underestimate for South Korea-origin goods until this site sources category-level Korean data.

Frequently Asked Questions

Does KORUS still give South Korea 0% duty into the US?

Not in practice for most goods right now - while KORUS remains legally in force, 2025-2026 tariff actions have layered additional duty on top, pushing general merchandise to roughly a 12.5% combined rate.

Why are autos treated separately on this lane?

A November 2025 US-Korea deal set a distinct 15% Section 232 sectoral tariff for autos and auto parts, separate from the general-merchandise mechanism - and a January 2026 threat to raise this to 25% hasn’t been resolved either way.

How big is US-South Korea trade?

South Korea was the US’s 8th largest source of goods imports in 2025, at $125.55 billion, with the US running a $56.48 billion trade deficit.

Is the 25% auto tariff threat still active?

As of this writing, no formal action has followed the January 2026 threat, but it hasn’t been withdrawn either - treat it as a live, unresolved risk specifically for the automotive category on this lane.