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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