Korean products for pop-up stores and K-festivals: import guide
For organisers of pop-up stores and Korean culture festivals outside Korea who need many different Korean products in small quantities for a fixed event date. It covers the choice between a normal import and temporary admission under an ATA Carnet, duties by country, sampling and permit rules, timing risk and what to do with unsold stock.
Request a quoteDuties and FTA by countryLast checked: October 2026
How do event organisers bring Korean products in for a pop-up or festival?
| Typical order | Why direct buying is hard | How consolidation solves it |
|---|---|---|
| Thirty to eighty different items (snacks, noodles, skincare, stationery, T-shirts), a few cartons each, used once | Manufacturers set minimum order quantities per item and rarely open an export account for a one-off order of this size | One buyer in Korea purchases each line in the quantity you need, combines everything and issues one invoice and packing list |
| Mixed shipment with a fixed opening date | Each supplier ships on its own schedule, so one late parcel or one customs query can leave a gap on the shelf | Goods are collected at one point, checked against the list and shipped together early enough to absorb a customs hold |
| Stock for sale plus display props, signage and testers | Sale goods and returnable display goods follow different customs procedures and need separate paperwork | The shipment is split into a duty-paid part and a temporary-admission part, each with its own invoice and item list |
| Food and cosmetics for tasting and trial | Makers do not prepare destination-country label or ingredient documents for a small event order | The exporter gathers ingredient lists, product specifications and origin statements from each maker so the importer of record can check them before shipping |
Import duties and FTA benefits by country
The table covers typical event goods: instant noodles (HS 1902.30), biscuits and snacks (1905.90), skincare and make-up (3304.99), plastic figures and ornaments (3926.40), posters, photo cards and other printed pictures (4911) and cotton T-shirts (6109.10). Preferential rates apply only to goods that qualify as Korean origin under the agreement and ship with valid proof of origin; goods bought in Korea but made elsewhere do not qualify. These rates are for goods that are sold or stay in the country. Goods under temporary admission are covered in the next section.
| Importing country | General (MFN) duty | Rate for Korean-origin goods and agreement | Other import taxes and notes |
|---|---|---|---|
| United States | Instant noodles 6.4%; snacks under 1905.90.90 4.5% (bread, biscuits and cakes under 1905.90.10 free); skincare 3304.99.50 free; plastic ornaments 5.3%; printed pictures free; cotton T-shirts 16.5% | Free under KORUS on the dutiable lines above (noodles, snacks, plastic ornaments, cotton T-shirts) | Since 24 July 2026 a Section 301 tariff brings the total duty on most Korean goods to at least 12.5%, counted together with the general rate, with exemptions listed by tariff code. Ask your broker how it applies to each line. Sales tax on event sales is set by state and locality. US HTS search |
| European Union | Dried instant noodles 6.4% + EUR 24.60 per 100 kg; biscuits and extruded snacks 9% plus an agricultural component; skincare 0%; plastic ornaments 6.5%; printed pictures 0%; cotton T-shirts 12% | 0% under the Korea-EU FTA on all of these lines | Import VAT at the rate of the member state where the goods are released. TARIC |
| United Kingdom | Dried instant noodles 6% + GBP 20 per 100 kg; biscuits and extruded snacks 8%; skincare 0%; plastic ornaments 6%; printed pictures 0%; cotton T-shirts 12% | 0% under the Korea-UK FTA on all of these lines | Import VAT applies; the rate depends on the product. UK Trade Tariff |
| Japan | WTO rates: instant noodles 21.3%; biscuits 13% to 15%; skincare free; plastic ornaments 4.8%; printed pictures free; cotton T-shirts 7.4% or 10.9% depending on type | RCEP rate for Korea: plastic ornaments 3%; cotton T-shirts 4.6% or 6.8%. No RCEP rate for Korea is shown for instant noodles or biscuits, so the WTO rate applies | Rates from Japan’s schedule dated 8 August 2026. Consumption tax is charged on import. Japan Customs tariff schedule |
| Canada | Skincare 6.5%; plastic ornaments 6.5%; printed pictures free; cotton T-shirts 18%. Food lines: check the official tariff tool | Free under the Canada-Korea FTA (KRT) on skincare, plastic ornaments and cotton T-shirts | GST or HST is charged on import. CBSA Customs Tariff |
| Australia | 5% on instant noodles, biscuits and snacks, skincare, printed pictures and cotton T-shirts | Korea-Australia FTA (KAFTA) in force since December 2014. Check the preferential rate in the DFAT FTA Portal | GST is charged on import. ABF current tariff |
| Singapore | No customs duty on these goods. Duty applies only to intoxicating liquors, tobacco products, motor vehicles and petroleum products | Not needed for these goods | GST at 9% on imports. Soju and other alcohol are dutiable |
| United Arab Emirates | General rate of 5% of the CIF value; alcohol 50% | Check with UAE customs whether a preferential rate applies to your tariff line and what origin proof is required | VAT is charged on import in addition to duty |
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
Normal import or temporary admission
Decide item by item before the invoice is written. Anything that will be sold, eaten, sampled, handed out or worn out at the event is a normal commercial import: duty and import tax are paid at entry and the goods must meet local product rules. Display units, props, mannequins, screens, costumes and demonstration equipment that go back unchanged can enter without duty under temporary admission. Keep the two groups on separate invoices and in separately marked cartons, because customs treats them as two different declarations.
ATA Carnet: what it covers and what it does not
- An ATA Carnet is a single customs document for temporary export and import. The International Chamber of Commerce (ICC) describes it as valid for up to one year and accepted in about 80 countries and customs territories. It covers goods for trade fairs and exhibitions, commercial samples and professional equipment.
- It does not cover consumable or disposable items, and it is not meant for goods that will be sold. UK guidance also excludes postal shipments, goods for processing or repair, and consumables such as alcohol and tobacco. Snacks for tasting, cosmetics testers, flyers and giveaways therefore do not belong on a carnet.
- The ICC directory lists the United States, EU member states, the United Kingdom, Japan, Canada, Australia, Singapore, Hong Kong, the UAE, Saudi Arabia, Thailand, Malaysia, Indonesia, the Philippines and Vietnam among accepting territories. Check with the destination customs office that exhibition goods are accepted there under a carnet before relying on it.
- For goods leaving Korea, the carnet is issued by the Korea Chamber of Commerce and Industry (KCCI), which the ICC lists as Korea’s guaranteeing organisation. The application is made on the Korean side, by the exporter or exhibitor that sends the goods.
- Everything on the carnet has to leave again in the same condition within its validity. US government guidance notes that if carnet goods are sold instead of re-exported, the duties and taxes become payable together with a penalty of 10% of that amount.
- Where a carnet is not used, most countries have a national temporary admission procedure backed by a guarantee. In the United States a temporary importation bond is normally set at double the estimated duties and fees, or 110% for samples and professional equipment. In the United Kingdom, HMRC asks for temporary admission applications at least one month before import.
Goods sold at the event
Stock for sale pays the duty shown in the table plus import VAT or GST, and sales at the venue are then subject to local sales tax or VAT rules. The importer of record must be a person or company that customs in the destination country accepts, which for a visiting organiser often means a local partner, the venue’s appointed forwarder or a customs broker acting under a written agreement. Settle who this is before the goods are ordered, because that party’s name goes on the invoice and on any product registration.
Samples and giveaways
Free distribution is still an import. Some countries give duty relief for small promotional items handed out at an event. EU rules (Regulation 1186/2009, Articles 86 to 94) relieve samples of negligible value, printed advertising material and small samples given away or used up at a trade fair, but exclude alcohol, tobacco and fuels. UK guidance on event goods lists a similar relief for low-value giveaways and for goods used or consumed at trade fairs. Conditions and value limits are set by each customs authority, so ask the broker to confirm the relief in writing rather than declaring goods as “no commercial value”.
Food sampling and temporary food stalls
- Serving or selling food at an event normally needs a permit from the local health authority, separate from customs clearance. In Los Angeles County, the event organiser needs an organiser permit when two or more temporary food facilities take part, each food vendor needs its own permit, and applications are due 30 days before the event, with a late fee inside 14 days.
- In England, Wales and Northern Ireland a food business, including a temporary stall and including food given away free, must register with the local authority at least 28 days before trading.
- Packaged food must meet the destination country’s labelling, ingredient and additive rules even when it is only handed out. Products containing meat, dairy or egg ingredients face additional import controls in many countries; check these lines first. Food sent to the United States falls under FDA prior notice rules; check FDA guidance for how samples and gift packs are treated.
- Check remaining shelf life against the event date and against any sell-off period afterwards.
Cosmetics and testers
Cosmetics rules apply to testers and free samples as well as to products sold. The EU Cosmetics Regulation defines making a product available as any supply in the course of a commercial activity, whether paid or free of charge, and requires a responsible person established in the EU and notification through the EU portal before the product is placed on the market. Great Britain requires a UK-based Responsible Person, notification to the Office for Product Safety and Standards and labelling that carries the Responsible Person’s name and address. In the United States, cosmetics do not need FDA premarket approval, but MoCRA requires facility registration and product listing, with exemptions for certain small businesses. The importer of record is responsible for product registration, notification, labelling approval and any licences in the destination country; the exporter supplies the documents needed for those filings, such as ingredient lists and product specifications. Registration is decided by the authority and cannot be guaranteed by the exporter.
Licensed merchandise and IP permissions
K-pop, drama and character goods carry trademarks, artist likenesses and copyrighted artwork. Buying official goods in Korea does not by itself give the right to resell them commercially in another country, to use artist names and images in event advertising, or to play music and video at the venue. Ask the rights holder or its licensee about territory before ordering, keep proof that goods are genuine, and do not order unofficial fan-made goods bearing protected marks: customs can detain them and the event date will pass before the dispute is settled. See also our guide to K-pop goods and stationery wholesale.
Other regulated items
Children’s products, toys and electrical goods need the destination country’s safety marking and testing, arranged by the importer of record. Medical devices and prescription products need device or drug licensing in both countries and are outside ordinary consolidation orders. Alcohol such as soju is dutiable almost everywhere, needs a licence to sell or serve, and cannot travel under an ATA Carnet as a consumable.
Timing risk and contingency planning
- An event date does not move, so plan backwards from it. The permit lead times above (30 days in Los Angeles County, 28 days for UK food registration, one month for UK temporary admission) are longer than air transit itself.
- Air freight is the usual mode for small event shipments. Aim for the goods to clear customs well before set-up day, not on it, so that a document query or physical inspection can be answered in time.
- Send product lists, ingredient lists and draft invoices to the broker before the goods leave Korea. Most holds on mixed shipments come from food and cosmetics lines with incomplete documents.
- Ship high-risk lines (food with animal ingredients, new cosmetics, licensed goods) separately from the rest, so that one held carton does not stop the whole consignment.
- Keep a fallback list of items that can be dropped or replaced locally, and agree in advance who pays storage if goods are held.
Unsold stock after the event
- Duty-paid stock can stay in the country and be sold on, for example to a local retailer or online, as long as product registrations and labelling remain valid for ordinary retail sale.
- Re-export of duty-paid goods is possible, but a refund of the duty and tax already paid depends on local drawback rules and is not automatic. Ask the broker before the event, not after.
- Temporary admission goods must be re-exported and the carnet or bond discharged at the border. If some of them are sold or left behind, they have to be declared and duty and tax paid; under a carnet this can also bring a penalty.
- Destruction of expired food or damaged goods is normally done under customs or local authority supervision with a record, so that the goods are not treated as sold.
What exporters in Korea need to prepare
- Two document sets: a commercial invoice and packing list for goods that will be sold or used up, and a separate item list with values, quantities and identifying marks for goods travelling under an ATA Carnet or other temporary admission.
- The ATA Carnet application to the Korea Chamber of Commerce and Industry, made by the Korean exporter or exhibitor, with the carnet presented to customs at each exit and entry.
- Origin proof from each manufacturer. A mixed event shipment usually contains both Korean-origin and non-Korean-origin goods, and the certificate of origin can cover only the lines that qualify.
- Ingredient lists, product specifications, manufacturing and expiry dates for every food and cosmetic line, sent to the importer of record before shipment for label and registration checks.
- Carton marking that separates sale stock, giveaways and returnable display goods, with a carton-level packing list so that customs and venue staff can find any item quickly.
- A check of distribution rights and licence territory for branded and licensed goods before purchase, and proof of authenticity kept with the shipping file.
- Export-side checks for restricted items such as batteries, aerosols and alcohol, which have their own air freight and licensing rules.
- Agreed Incoterms and a named importer of record in the destination country. Delivery to the venue door needs a local party to clear customs and pay duty and tax.
News and recent developments
Korean culture events abroad are growing in size and in government backing, while the United States, the largest single venue, changed its tariff rules for Korean goods in mid-2026.
The culture ministry and the Korea Creative Content Agency ran a four-day K-EXPO at WTC CIEC from 24 to 27 September, combining consumer booths with business matchmaking. Events of this type need tasting and demonstration stock cleared as normal imports.
The organiser reported 142,000 attendees over three days in Los Angeles and 144 brands and companies on site, with the 2027 edition already dated. Booth space at large fan events is now a regular sales channel for Korean consumer brands.
The retailer’s festival area presented 55 Korean beauty and lifestyle brands and reported 100,000 visitors. Product trial was central to the format, which is where tester and sampling rules matter.
From 24 July 2026 Korean goods face a total duty of at least 12.5%, inclusive of the general rate, with product exemptions. Organisers of US events should budget for this on sale stock even where KORUS gives a zero rate.
The trade ministry and KOTRA held the Korea Brand and Entertainment Expo in Hanoi from 3 to 5 July with about 20,000 visitors and on-site contracts and memorandums reported at USD 33.26 million. It shows the government-backed format moving into Southeast Asia.
The culture ministry and KOCCA event included beauty companies alongside content firms. Smaller brands are using these events as a first step into the US market.
How an order works with us
- Request. Send the event date, city and country, the product list or product types, quantities per item, and which goods will be sold, given away or returned after the event. Tell us who the importer of record will be.
- Sourcing and quote. We check availability for each item in the quantity you need and quote per line, noting which items qualify as Korean origin and which need rights or registration checks on your side.
- Check. You and your customs broker review ingredient lists, labels and expiry dates before purchase. Samples or a video check of the goods can be arranged before packing.
- 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 all suppliers are collected at one point, checked against the list and packed with sale stock, giveaways and returnable display goods in separately marked cartons.
- 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 we bring products in under an ATA Carnet and sell them at the event?
No. An ATA Carnet covers goods that are imported temporarily and leave again in the same condition, such as display items and equipment. Goods for sale, food for tasting, testers and giveaways are not covered and must be declared as a normal import with duty and tax paid.
Who issues an ATA Carnet for goods leaving Korea?
The Korea Chamber of Commerce and Industry issues and guarantees ATA Carnets in Korea. The Korean exporter or exhibitor applies and lists each item with its value. The carnet is then presented to customs when the goods leave Korea, enter and leave the event country, and return to Korea.
Do free samples and giveaways need to be declared and pay duty?
They must be declared. Some countries relieve duty on low-value samples and on small items given away or used up at a trade fair, under conditions set by customs, and alcohol and tobacco are usually excluded. Product rules for food and cosmetics still apply to free items.
Do we need a permit to offer Korean food samples?
In most places, yes. Food sampling and temporary food stalls are regulated by the local health authority, and lead times can be long: Los Angeles County asks for applications 30 days before the event, and food businesses in England, Wales and Northern Ireland must register at least 28 days before trading.
Can we sell official K-pop merchandise bought in Korea at our event?
Only if the rights holder allows commercial sale in your territory. Trademarks, artist likenesses and artwork are protected, and buying genuine goods in Korea does not automatically give resale or advertising rights abroad. Check with the rights holder or licensee before ordering.
What happens to stock that is not sold?
Duty-paid stock can stay and be sold later if it meets local retail rules, or be re-exported, although a refund of duty already paid depends on local drawback rules. Goods under temporary admission must be re-exported on time. Expired or damaged goods are normally destroyed under supervision with a record.
Sources
- International Chamber of Commerce, “ATA Carnet”, https://iccwbo.org/business-solutions/ata-carnet/ (accessed October 2026)
- International Chamber of Commerce, “ATA Carnet in your country”, https://iccwbo.org/business-solutions/ata-carnet/ata-carnet-in-your-country/ (accessed October 2026)
- US International Trade Administration, “ATA Carnet”, https://www.trade.gov/ata-carnet (accessed October 2026)
- HM Revenue and Customs, “Find out which goods an ATA Carnet will cover”, https://www.gov.uk/guidance/find-out-which-goods-an-ata-carnet-will-cover (accessed October 2026)
- UK Government, “Special procedures and reliefs for event goods”, https://www.gov.uk/guidance/international-events/special-procedures-and-reliefs-for-event-goods (accessed October 2026)
- US Code of Federal Regulations, “19 CFR 10.31, temporary importations under bond”, https://www.ecfr.gov/current/title-19/chapter-I/part-10/subject-group-ECFR47a9e5a3a5a7c7e/section-10.31 (accessed October 2026)
- EUR-Lex, “Council Regulation (EC) No 1186/2009 on reliefs from customs duty”, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186 (accessed October 2026)
- US International Trade Commission, “Harmonized Tariff Schedule search”, https://hts.usitc.gov/ (accessed October 2026)
- European Commission, “TARIC consultation”, https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en (accessed October 2026)
- UK Government, “UK Integrated Online Tariff”, https://www.trade-tariff.service.gov.uk/ (accessed October 2026)
- Japan Customs, “Japan’s Tariff Schedule as of August 8 2026”, https://www.customs.go.jp/english/tariff/2026_08_08/index.htm (accessed October 2026)
- Canada Border Services Agency, “Customs Tariff 2026”, https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html (accessed October 2026)
- Australian Border Force, “Current tariff, Schedule 3”, https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3 (accessed October 2026)
- Australian Department of Foreign Affairs and Trade, “Korea-Australia Free Trade Agreement”, https://www.dfat.gov.au/trade/agreements/in-force/kafta/Pages/korea-australia-fta (accessed October 2026)
- Singapore Customs, “Duties and dutiable goods overview”, https://www.customs.gov.sg/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/duties-and-dutiable-goods-overview/ (accessed October 2026)
- Inland Revenue Authority of Singapore, “Current GST rates”, https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates (accessed October 2026)
- UAE Government portal, “Clearing the customs and paying customs duty”, https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty (accessed October 2026)
- Kelley Drye and Warren, “USTR announces final tariff rates, exclusions, and tariff-rate quotas”, https://www.kelleydrye.com/viewpoints/blogs/trade-and-manufacturing-monitor/ustr-announces-final-tariff-rates-exclusions-and-tariff-rate-quotas (accessed October 2026)
- Dorsey and Whitney, “Trump Administration implements replacement tariffs covering most U.S. imports”, https://www.dorsey.com/newsresources/publications/client-alerts/2026/7/announced-section-301-tariffs (accessed October 2026)
- Los Angeles County Department of Public Health, “Community events and temporary food facilities”, http://publichealth.lacounty.gov/eh/business/community-events.htm (accessed October 2026)
- UK Government, “Food business registration”, https://www.gov.uk/food-business-registration (accessed October 2026)
- US Food and Drug Administration, “Prior notice of imported foods”, https://www.fda.gov/food/importing-food-products-united-states/prior-notice-imported-foods (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)
- EUR-Lex, “Regulation (EC) No 1223/2009 on cosmetic products”, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02009R1223-20240424 (accessed October 2026)
- UK Office for Product Safety and Standards, “Making cosmetic products available to consumers in Great Britain”, https://www.gov.uk/guidance/making-cosmetic-products-available-to-consumers-in-great-britain (accessed October 2026)
- Yahoo Finance (press release), “‘Experience All Things K-Style in Mexico’ 2026 K-EXPO MEXICO to Open at WTC CIEC on September 24”, https://finance.yahoo.com/media-advertising/articles/experience-things-k-style-mexico-150000258.html (accessed October 2026)
- Forbes, “KCON LA 2026 Draws Record 142,000 Fans, Biggest Crowd In Festival History”, https://www.forbes.com/sites/jeffbenjamin/2026/08/19/kcon-la-2026-draws-record-142000-fans-biggest-crowd-in-festival-history/ (accessed October 2026)
- BeautyMatter, “Olive Young Festa Draws 100,000 Visitors at KCON LA 2026, Expanding K-Beauty in the US”, https://beautymatter.com/articles/k-pop-k-beauty-at-olive-young-festa (accessed October 2026)
- The Investor, “At Hanoi expo, K-pop buzz fuels Korea’s consumer goods exports”, https://www.theinvestor.co.kr/article/10798421 (accessed October 2026)
- The Korea Daily, “K-Culture Wave Fuels $200 Million Export Push in Los Angeles”, https://en.koreadaily.com/k-culture-wave-fuels-200-million-export-push-in-los-angeles/ (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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