Import tax thresholds

Import Charges Guide

This page explains how EmpressKorea currently handles import charges. It is not a universal country tax calculator. Product classification, origin, order value, carrier, and destination rules can change the result.

Checkout is the operational answer.
A prepaid import line means that amount is collected before shipment. A selected FedEx rate may instead include duties in shipping; checkout will not duplicate the charge. Only an explicit import charges not included or DDU/DAP notice means destination charges may be collected before delivery.

United States

All US orders are DDP. For non-exempt South Korean goods entered from July 24, 2026, the combined MFN and Section 301 duty is capped at 12.5%. FedEx uses its live HTS and landed-cost response. K-Packet uses the same verified 12.5% operational rate for dutiable goods plus the separately shown postal handling fee. Qualifying printed and informational materials are exempt from this duty and are handled automatically at checkout.

European Union

For distance-sale consignments valued at or below €150, destination VAT is collected through IOSS. From July 1, 2026 through July 1, 2028, the former customs-duty exemption is replaced by a temporary €3 duty per tariff classification (not per physical quantity); checkout prepays it for imported items. Above €150, eligible FedEx shipments use DDP for destination VAT and any applicable product duty.

United Kingdom

EmpressKorea’s operational FedEx DDP floor is US$500. Below that value the order is DDU. UK rules require VAT treatment at the point of sale for consignments valued at £135 or less; therefore, do not assume that a low-value order is tax-free. Use the actual tax/import lines shown at checkout.

Canada, UAE and Saudi Arabia

Orders below US$500 are DDU and orders of US$500 or more use FedEx DDP when checkout shows the prepaid line. Canada’s tax can vary by province. UAE’s AED300 and Saudi Arabia’s SAR1,000 figures concern customs-duty treatment and do not automatically remove VAT.

Mexico

FedEx orders to Mexico use DDP at every order value. Applicable import charges are prepaid at checkout or included in the selected FedEx rate. FedEx’s live landed-cost estimate is primary. If it is unavailable, the fallback for Korean-origin shipments using Mexico’s simplified courier procedure is the official 33.5% global import rate. The US and US7 treaty-origin bands do not apply to Korean-origin goods. Korea Post shipments are DDU and may be assessed on arrival.

Brazil

FedEx orders to Brazil use DDP at every order value. Applicable import charges are prepaid at checkout or included in the selected FedEx rate. FedEx’s live estimate is primary. EmpressKorea is not identified in our current configuration as a certified Programa Remessa Conforme seller, so we do not promise PRC discounts. The non-PRC fallback is 60% import tax at every value, plus destination ICMS of 17%–20%. The conservative upper ICMS bound is used only when FedEx cannot return a destination-specific result. Korea Post shipments are DDU and may be assessed on arrival.

Australia, New Zealand and Singapore

Australia: low-value GST rules apply at or below A$1,000; higher-value FedEx orders use the live DDP estimate.
New Zealand: low-value GST rules apply at or below NZ$1,000. A low-value border levy has applied since April 1, 2026 and is usually paid by the freight forwarder.
Singapore: GST is 9%. Low-value goods are S$400 or less; registered overseas vendors may collect GST at sale, while higher-value imports are assessed at import.

All other countries

Japan, Taiwan, Switzerland, Norway, Israel, and destinations not listed above are DDU/DAP. We intentionally do not publish a fixed estimate for them. The destination customs authority or carrier determines any applicable amount.

Official references

Policy rate blocks are synchronized weekly with checkout settings. Last policy review: August 27, 2026. Time-limited measures remain subject to their cited official sources.