Hotel and resort supplies from Korea: procurement guide
For hotel and resort purchasing teams and hospitality procurement agents abroad who want amenities, bedding, linen and guest-room items made to their own specification in Korea. It covers HS codes, duties and FTA rates by country, amenity and textile rules, single-use restrictions, and how custom orders are sampled and approved.
Request a quoteDuties and FTA by countryLast checked: October 2026
How do hotels and resorts source supplies from Korea?
| Typical order | Why direct buying is hard | How consolidation solves it |
|---|---|---|
| Custom-logo amenities: shampoo, conditioner, body wash, lotion, soap, in dispenser bottles or refills | Formula, bottle, print and carton come from different suppliers, and the product is a regulated cosmetic in the destination country | One contact coordinates the filler and packaging suppliers, collects the ingredient list and manufacturer documents, and sends samples for approval before production |
| Bed linen, towels, duvets and pillows in hotel sizes and weights | Sizes, thread count, towel weight and logo embroidery differ by property, and mills quote in their own formats | One specification sheet per item, checked against each mill’s sample; origin and fibre content confirmed in writing |
| Slippers, robes, hangers, trays, minibar and bathroom accessories | Many small makers, each with its own minimum order and packing | Small lots are collected at one warehouse, counted, and packed room-set by room-set or by item as you prefer |
| Hair dryers, kettles and other small room appliances; guest-room furniture | Voltage, plug type and safety marks differ by country, and furniture is bulky and needs fire or emissions documents in some markets | Models are checked against the destination voltage, plug and certification before quoting; test reports are requested from the maker |
If your project also includes finishes or general household items, see the guides to Korean interior materials and Korean cosmetics OEM and packaging.
Import duties and FTA benefits by country
The table refers mainly to bed linen and towels (HS 6302) and guest amenities (shampoo 3305.10, toilet soap 3401.11), with notes on bedding (9404), slippers (6405), hair dryers (8516.31) and wooden bedroom furniture (9403.50) where we checked them. Skin-care amenities such as body lotion fall under 3304 and were not checked line by line. Preferential rates apply only to goods that qualify as Korean origin and ship with a valid certificate or declaration of origin; goods bought in Korea but made elsewhere do not qualify.
| Importing country | General (MFN) duty | Rate for Korean-origin goods and agreement | Other import taxes and notes |
|---|---|---|---|
| United States | Cotton bed linen 6302.21: 2.5% to 20.9% depending on the line. Terry towels 6302.60.00: 9.1%. Shampoo 3305.10 and toilet soap 3401.11: free. Other items: bedding 9404.90 4.4% to 7.3%, hair dryers 8516.31 3.9%, wooden bedroom furniture 9403.50 free. | KORUS: the US tariff schedule lists these lines as free for Korea (KR) when the goods qualify as Korean origin. | Since 24 July 2026 a Section 301 duty applies to goods from Korea: where the general rate is below 12.5%, the general rate plus the Section 301 duty equals 12.5%; lines at or above 12.5% carry no extra duty. Goods covered by Section 232 tariffs are excluded. The sources we read do not confirm how KORUS-qualifying goods are treated, so confirm with a US customs broker. A second Section 301 investigation (overcapacity) was still open at the last report we read. Check lines at hts.usitc.gov. |
| European Union | Cotton bed linen 6302.31 and terry towels 6302.60: 12%. Shampoo 3305.10 and toilet soap 3401.11: 0%. Other items: bedding 9404.90.90 3.7%, indoor slippers 6405.20.91 4%, hair dryers 8516.31 2.7%, wooden bedroom furniture 9403.50 0%. | Korea-EU FTA: 0% on all of these lines for Korean-origin goods. | Import VAT is charged by the member state of import. Cosmetics need an EU responsible person and CPNP notification. Check lines in Access2Markets. |
| United Kingdom | Cotton bed linen 6302.31 and terry towels 6302.60: 12%. Shampoo and toilet soap: 0%. Other items: bedding 9404.90.90 2%, indoor slippers 6405.20.91 4%, hair dryers 2%, wooden bedroom furniture 0%. | Korea-UK FTA: 0% on all of these lines for Korean-origin goods. | Check import VAT with your broker. Check lines in the UK Trade Tariff. |
| Japan | Cotton bed linen 6302.21 and 6302.31: 4.5%. Cotton terry towels 6302.60: 7.4% (WTO rate). Shampoo 3305.10 and toilet soap 3401.11: free (WTO rate). | RCEP (Japan and Korea have no bilateral FTA): 2.8% on cotton bed linen in the April 2026 schedule. No RCEP rate is listed for Korea on terry towels 6302.60, so the WTO rate applies. | Check consumption tax on import with your broker. See the Japan Customs tariff schedule. |
| Vietnam | Cotton bed linen 6302.31.00: 12% (MFN preferential rate). | 0% is listed under the Korea-ASEAN FTA (form AK), the Korea-Vietnam FTA (form VK) and RCEP for this line. | VAT applies on import (8% was shown for this line in 2026). For towels, amenities and other lines, check the current Vietnamese tariff schedule with your broker. |
| Singapore | No customs duty. Singapore charges duty only on liquor, tobacco, motor vehicles and petroleum products. | Not needed for duty purposes on these goods. | Check GST on import with your broker. See Singapore Customs. |
| United Arab Emirates | Check the official tariff tool or your broker. | Korea-UAE CEPA, in force since 1 May 2026. It removes or reduces duty on about 91.2% of tariff lines, some phased over up to 10 years. Check the line-by-line schedule on the UAE Ministry of Economy CEPA page. | A CEPA certificate of origin is needed for the preferential rate. Check import VAT with your broker. |
| Indonesia | Check the official tariff tool: INSW. | Korea-ASEAN FTA, RCEP or Korea-Indonesia CEPA may apply. Check which gives the lowest rate for your line. | Check import taxes, cosmetic notification and textile import rules with a local importer or broker. |
| Philippines | Check the official tariff tool: Philippine Tariff Finder. | Korea-ASEAN FTA or RCEP may apply. Check which gives the lowest rate for your line. | Check import taxes and cosmetic notification rules with a local importer or broker. |
Rates are for the HS headings named above and were checked in October 2026. Duty rates change and depend on the exact tariff line. Confirm with your customs broker before ordering.
Product rules and cautions for importers
Amenities are cosmetics
Shampoo, conditioner, body wash, lotion and soap supplied to guest rooms are regulated as cosmetics in most countries, whether or not the guest pays for them. The importer of record is responsible for product registration or notification, label approval and any licence in the destination country. The exporter supplies the documents needed for those filings, such as the full ingredient list, manufacturer details and available test reports. We cannot promise that a registration will be accepted.
- European Union. Regulation (EC) No 1223/2009 requires a responsible person established in the EU, a product safety report, and notification in the Cosmetic Products Notification Portal (CPNP) before the product is placed on the market.
- United States. Under MoCRA, manufacturers and processors register their facilities with the FDA and renew every two years, each marketed product is listed with its ingredients, and the responsible person named on the label reports serious adverse events within 15 business days. Some small businesses are exempt from registration and listing.
- Other markets. ASEAN countries, the Gulf states, the UK and Japan each have their own notification or registration system run through a local company. Confirm the route with your local regulatory agent before artwork is finalised, because the label text depends on it.
Textile labelling
- United States. FTC rules under the Textile Act cover sheets, pillowcases, blankets, comforters, pillows, towels and washcloths. Labels must show fibre content, country of origin, and the name or RN of the business responsible.
- European Union. Regulation (EU) No 1007/2011 requires a firmly attached label showing fibre composition in descending order, in the official language or languages of the country of sale, for textile products made available to consumers. Origin and care labelling are not required by that regulation, though hotel laundries normally ask for care symbols.
Flammability and fire safety
- United States. Mattresses and mattress pads must meet 16 CFR 1632, and mattress sets must meet 16 CFR 1633. Pillows, comforters and sheets are outside those two mattress standards. State or brand standards may add requirements, so ask the hotel operator for its specification.
- United Kingdom. The Furniture and Furnishings (Fire) (Safety) Regulations 1988 apply to domestic furniture, including mattresses, bed bases, pillows and cushions; bedclothes such as duvets and pillowcases are excluded. Hotels fall under the Regulatory Reform (Fire Safety) Order 2005, where the responsible person’s fire risk assessment decides what furniture and furnishings are acceptable. Get the required test standard in writing from the hotel’s fire safety adviser before ordering.
Single-use amenities and miniature toiletries
- European Union. The packaging regulation (EU) 2025/40 has applied since 12 August 2026. From 1 January 2030, Annex V restricts single-use packaging for cosmetics, hygiene and toiletry products used in the accommodation sector. Commentary we read says the restriction is not limited to plastic.
- California. Assembly Bill 1162 stops lodging establishments from providing small plastic bottles of personal care products (under 12 ounces). It applied to hotels with 50 or more rooms from 2023 and to smaller ones from 2024.
- New York. A similar rule on hospitality personal care products in containers under 12 ounces applied to hotels with more than 50 rooms from 1 January 2025 and extends to all hotels from 2026.
- Korea. Since late March 2024, lodging businesses with 50 or more rooms may not give out single-use items such as toothbrushes, toothpaste, razors and combs free of charge, under the Act on the Promotion of Saving and Recycling of Resources. This is why Korean suppliers already offer dispenser systems and bulk refills.
For new projects it is safer to specify refillable dispensers with bulk refills, and to treat dental kits, razors and similar dry amenities as on-request items.
Electrical items and furniture
Hair dryers, kettles and other small appliances must match the destination voltage and plug and carry the safety approval required there. The importer of record is responsible for that approval; the exporter supplies the maker’s test reports and specifications. Models made for the Korean domestic market are not suitable for every country, so state the destination before quoting. Medical devices and prescription products need device or drug licensing in both countries and are outside ordinary consolidation orders.
Logos, trademarks and brand amenities
For custom-logo goods, the buyer confirms in writing that it owns or is licensed to use the logo. Branded amenities from Korean cosmetic brands are supplied only as the brand releases them; buying them through a consolidator does not make the buyer an authorised distributor.
What exporters in Korea need to prepare
- A specification sheet for each item agreed with the buyer: sizes, fibre content and weight for linen, formula and fill volume for amenities, artwork files and colour references for logos.
- Origin proof from each manufacturer. Linen sewn in Korea from imported yarn or fabric, and amenities filled in Korea from imported bulk, must be checked against the origin rule of the agreement being used before a certificate of origin is requested.
- For amenities: full ingredient list in INCI names, manufacturer name and address, batch and expiry or period-after-opening information, and any safety or stability data the importer’s regulatory agent asks for.
- For textiles: fibre composition test results and labels in the format the destination requires, including country of origin where it is mandatory.
- For mattresses, upholstered items and appliances: the test reports the buyer’s market requires, obtained before production rather than after.
- Approved pre-production samples kept as the reference for inspection, and a signed artwork proof for every printed or embroidered item.
- Packing and marking by property or room type if the buyer needs it, with carton lists that match the commercial invoice line by line.
- Agreed Incoterms and a proforma invoice. Custom-logo goods cannot be resold, so production starts only after the buyer’s written approval and the payment step stated on the quote.
News and recent developments
Hotel openings drive demand for opening sets of linen and amenities, while packaging and tariff rules decide what can be specified and what it costs to land.
Lodging Econometrics counted 15,976 projects and about 2.4 million rooms in the global pipeline at the end of Q2 2026, with the United States at 5,975 projects and China at 3,588. Conversions hit a record 2,927 projects. Every opening or conversion needs a full set of linen, amenities and room items.
The region had 2,506 projects and 452,972 rooms at Q2 2026. India (1,033 projects), Vietnam (265), Japan (207), Indonesia (189) and Thailand (167) lead. These are markets where Korean-origin goods can use the Korea-ASEAN FTA, bilateral agreements or RCEP.
Regulation (EU) 2025/40 on packaging and packaging waste became applicable on 12 August 2026. Its Annex V restriction on single-use packaging for cosmetics, hygiene and toiletry products in the accommodation sector follows on 1 January 2030, so EU hotel buyers are already specifying refillable formats.
The Section 122 surcharge that followed the February 2026 Supreme Court ruling expired on 24 July 2026. From that date, goods from Korea face a combined general plus Section 301 rate of 12.5% where the general rate is lower. US hotel buyers should re-cost Korean amenities, which used to enter duty free.
The agreement took effect on 1 May 2026 and covers about 91.2% of tariff lines, some with phased reductions. Gulf hotel projects buying Korean-origin goods should check the schedule for each line and ask for a CEPA certificate of origin.
Changes effective 30 October 2025 removed the display (swing) label requirement, kept the permanent label, and took certain baby and children’s products out of scope. Suppliers of upholstered items and mattresses to the UK should update their labels and paperwork.
How an order works with us
- Request. Send your item list with specifications: room count, linen sizes and fabric, amenity formats (dispenser, refill or other), logo files, destination country and target delivery date.
- Sourcing and quote. We match each item to a suitable Korean manufacturer, confirm whether it can be made to your specification and whether it qualifies as Korean origin, and send one quote that shows the sampling steps and production time for each item.
- Check. Samples or pre-production samples are sent for your approval, with artwork proofs for logo items. Before shipment we check quantities and finish against the approved sample, by photo or video call if you wish, and review the documents your importer needs for registration and labelling.
- Proforma invoice and payment. Payment is by bank transfer against our proforma invoice. The terms are written on each quote.
- Consolidation and packing. Goods from the different factories are collected near Incheon, counted, and packed by item or by property as agreed, with carton marks that match the packing list.
- Documents and shipment. You receive the commercial invoice, packing list and bill of lading, plus a certificate of origin when the goods qualify as Korean origin.
Export sourcing on Unboxing Korea is handled by HANA for U, a trading company based near Incheon, Korea. See the Korea export sourcing overview.
Frequently asked questions
Can one order combine amenities, linen, slippers and small appliances from different Korean factories?
Yes. These items come from different manufacturers, so a consolidated order collects them at one warehouse near Incheon, checks them against your specification, and ships them under one set of documents. Each product still needs its own HS code, origin proof and destination compliance check.
Do custom-logo amenities count as cosmetics?
Shampoo, conditioner, body wash, lotion and toilet soap are regulated as cosmetics in most markets, even when given away free in a guest room. In the EU they need a responsible person established in the EU and a notification in the CPNP portal; in the United States the FDA’s MoCRA rules on facility registration and product listing apply. The importer of record is responsible for these filings, and the exporter supplies the formula, ingredient list and manufacturer documents needed for them.
Can we still order miniature toiletry bottles?
It depends on where the hotel is. California and New York already restrict small plastic bottles of personal care products in hotels, Korea stopped free single-use amenities at lodging with 50 or more rooms in March 2024, and the EU packaging regulation restricts single-use amenity packaging in the accommodation sector from 1 January 2030. Many buyers now specify dispenser bottles and bulk refills instead.
Will Korean-made hotel supplies get FTA duty rates?
Only if each item meets the origin rule of the agreement and ships with a valid certificate or declaration of origin. Linen sewn in Korea from imported fabric, or goods bought in Korea but made in another country, may not qualify. Origin has to be confirmed with each manufacturer before the order.
How long do custom-specification and logo orders take?
It varies by product and factory, so we do not publish a fixed lead time. Custom-logo amenities usually involve artwork approval, a pre-production sample and then production; woven or embroidered linen involves fabric, size and logo sign-off. Each quote states the sampling steps and the factory’s production time for that item.
Do hotel mattresses and bedding need fire testing?
Often, yes. In the United States mattresses and mattress pads fall under the federal flammability standards 16 CFR 1632 and 1633. In the United Kingdom hotels are covered by the Regulatory Reform (Fire Safety) Order 2005, and the hotel’s fire risk assessment normally sets the standard that furniture and mattresses must meet. Ask your fire safety adviser for the exact test standard before you specify the product.
Sources
- US International Trade Commission, “Harmonized Tariff Schedule of the United States (headings 6302, 3305, 3401, 9404, 6405, 8516, 9403)”, https://hts.usitc.gov/ (accessed October 2026)
- EY Tax News, “USTR finalizes Section 301 forced labor tariffs on 60 economies”, https://taxnews.ey.com/news/2026-1607-ustr-finalizes-section-301-forced-labor-tariffs-on-60-economies-additional-tariffs-of-10-percent-or-125-percent-take-effect-24-july-2026 (accessed October 2026)
- Baker Donelson, “Forced Labor Section 301 Tariffs Imposed to Replace Expiring Section 122 Tariffs”, https://www.bakerdonelson.com/forced-labor-section-301-tariffs-imposed-to-replace-expiring-section-122-tariffs-what-importers-need-to-know (accessed October 2026)
- Thomson Reuters, “Major shift in US trade policy: IEEPA and Section 122”, https://www.thomsonreuters.com/en-us/help/onesource-global-trade/regulatory-insights/2026/february-23rd/major-shift-us-trade-policy-ieepa-section-122 (accessed October 2026)
- The Korea Herald, “Section 301 replaces reciprocal tariffs as Washington’s latest pressure tool”, https://www.koreaherald.com/article/10821667 (accessed October 2026)
- UK Government, “UK Trade Tariff and Northern Ireland (EU) tariff, commodity 6302310000 and related lines”, https://www.trade-tariff.service.gov.uk/commodities/6302310000 (accessed October 2026)
- European Commission, “Access2Markets”, https://trade.ec.europa.eu/access-to-markets/en/home (accessed October 2026)
- Japan Customs, “Japan’s Tariff Schedule as of April 1 2026, chapters 33, 34 and 63”, https://www.customs.go.jp/english/tariff/2026_04_01/index.htm (accessed October 2026)
- Caselaw Vietnam, “HS code 63023100 tariff details”, https://caselaw.vn/chi-tiet-ma-hs/63023100 (accessed October 2026)
- Singapore Customs, “List of dutiable goods”, https://www.customs.gov.sg/businesses/valuation-duties-taxes-fees/duties-and-dutiable-goods/list-of-dutiable-goods/ (accessed October 2026)
- UAE Ministry of Economy, “UAE-Korea Comprehensive Economic Partnership Agreement”, https://www.moet.gov.ae/en/uae-korea-comprehensive-economic-partnership-agreement (accessed October 2026)
- Thomson Reuters, “UAE-Korea CEPA”, https://www.thomsonreuters.com/en-us/help/onesource-global-trade/regulatory-insights/2026/may-11th/uae-korea-cepa (accessed October 2026)
- EUR-Lex, “Regulation (EU) 2025/40 on packaging and packaging waste”, https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng (accessed October 2026)
- European Parliament, “Parliamentary question E-002490/2025 on Annex V of the packaging regulation”, https://www.europarl.europa.eu/doceo/document/E-10-2025-002490_EN.html (accessed October 2026)
- PPWR Connect, “PPWR banned packaging formats: Article 25 and Annex V guide”, https://ppwrconnect.com/blog/ppwr-banned-packaging-formats-annex-v-2030 (accessed October 2026)
- European Commission, “Cosmetics legislation (Regulation (EC) No 1223/2009)”, https://single-market-economy.ec.europa.eu/sectors/cosmetics/legislation_en (accessed October 2026)
- US Food and Drug Administration, “Modernization of Cosmetics Regulation Act of 2022 (MoCRA)”, https://www.fda.gov/cosmetics/cosmetics-laws-regulations/modernization-cosmetics-regulation-act-2022-mocra (accessed October 2026)
- US Federal Trade Commission, “Threading Your Way Through the Labeling Requirements Under the Textile and Wool Acts”, https://www.ftc.gov/business-guidance/resources/threading-your-way-through-labeling-requirements-under-textile-wool-acts (accessed October 2026)
- US Consumer Product Safety Commission, “Mattresses, mattress pads and mattress sets FAQ”, https://www.cpsc.gov/FAQ/Mattresses-Mattress-Pads-Mattress-Sets (accessed October 2026)
- Your Europe, “Textile label”, https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_en.htm (accessed October 2026)
- legislation.gov.uk, “The Furniture and Furnishings (Fire) (Safety) Regulations 1988”, https://www.legislation.gov.uk/uksi/1988/1324/contents (accessed October 2026)
- UK Government, “Fire safety risk assessment: sleeping accommodation”, https://www.gov.uk/government/publications/fire-safety-risk-assessment-sleeping-accommodation (accessed October 2026)
- SGS, “UK updates Furniture and Furnishings (Fire) (Safety) Regulations”, https://www.sgs.com/en-us/news/2025/06/safeguards-08525-uk-updates-furniture-and-furnishings-fire-safety-regulations (accessed October 2026)
- Korea JoongAng Daily, “Hotels in Korea will no longer provide disposable toothbrushes for free”, https://www.koreajoongangdaily.com/business/hotels-in-korea-will-no-longer-provide-disposable-toothbrushes-for-free/11000605 (accessed October 2026)
- CNN, “California bans travel-size plastic shampoo bottles from hotels”, https://edition.cnn.com/travel/article/shampoo-plastic-bottles-ban-trnd (accessed October 2026)
- FOX 6, “New York to roll out small shampoo bottle ban at hotels”, https://fox6now.com/news/new-york-hotel-lotion-shampoo-bottle-ban (accessed October 2026)
- Hotel Dive, “Global hotel construction pipeline, Q2 2026”, https://www.hoteldive.com/news/global-hotel-construction-pipeline-q2-2026/828361/ (accessed October 2026)
- Hospitality Net, “Asia Pacific (excluding China) hotel construction pipeline reaches record highs at the close of Q2 2026”, https://www.hospitalitynet.org/news/4133850/asia-pacific-excluding-china-hotel-construction-pipeline-reaches-record-highs-at-the-close-of-q2-2026-plus-new-2028-forecast (accessed October 2026)
This guide is general information, not legal, tax or customs advice. Brand and product names belong to their owners; no affiliation is implied.
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