Home > Main Services > Customs formalities Object Age   Painting Sculpture Drawing Engraving Original Photograph Antique Others Less than 100 years old Customs TAX & Duty Free Free Free Free 8% 8% Customs VAT Free Free Free 10% 10% 10% Customs Declaration Yes Yes Yes Yes Yes Yes Certificate No No No No No No More than 100 years old Customs TAX & Duty Free Free Free Free Free Free Customs VAT Free Free Free Free Free Free Customs Declaration Yes Yes Yes Yes Yes Yes Certificate No No No Yes Yes Yes * Notes: Certificate issued by Korean Administration of Culture or Korean Embassy in overseas.   Customs warehouse charge at airport In 24 hours after arrival: Free   Over 24 hours after arrival: CIF value x 0.25% basically   (no limitation and counted from arrival day)   Import Customs Brokerage charge CIF value x 0.2%/ limited min. Krw100,000, max. Krw950,000 Object Age   Painting Sculpture Drawing Engraving Original Photograph Antique Others Less than 100 years old Customs TAX & Duty Free Free Free Free 8% 8% Customs VAT Free Free Free 10% 10% 10% Customs Declaration Yes Yes Yes Yes Yes Yes Certificate No No No No No No More than 100 years old Customs TAX & Duty Free Free Free Free Free Free Customs VAT Free Free Free Free Free Free Customs Declaration Yes Yes Yes Yes Yes Yes Certificate No No No Yes Yes Yes * Notes: Certificate issued by Korean Administration of Culture or Korean Embassy in overseas.   Customs warehouse charge at airport In 24 hours after arrival: Free   Over 24 hours after arrival: CIF value x 0.25% basically   (no limitation and counted from arrival day)   Import Customs Brokerage charge CIF value x 0.2%/ limited min. Krw100,000, max. Krw950,000 ↑ Customs inspection ↑ Quarantine of wooden case