Korean interior materials by the container: an import guide for fit-out projects
This guide is for interior contractors and fit-out companies outside Korea that want Korean wallpaper, flooring, tiles, lighting, hardware, doors and built-in furniture for one project site. It covers HS headings, duties and FTA rates in nine markets, building product rules, and the practical risks of shipping a mixed bill of materials in one container.
Request a quoteDuties and FTA by countryLast checked: October 2026
How do contractors import Korean interior materials for one project?
| Typical order | Why direct buying is hard | How consolidation solves it |
|---|---|---|
| Wallpaper, vinyl flooring and wall coverings for a hotel floor or apartment block | Each maker has its own minimum order, and rolls from different production lots can differ in shade. | One order per colour is placed for the full quantity plus an agreed allowance, and lot numbers are recorded before packing. |
| Ceramic tiles, lighting fixtures and door or furniture hardware for a cafe, shop or office fit-out | Heavy tiles, fragile fixtures and small hardware need different packing, and each supplier ships on its own schedule. | Goods are received at one warehouse, counted, repacked on pallets or in crates, and loaded so that heavy goods sit below fragile ones. |
| Doors, window sets, kitchen units and built-in furniture made to site dimensions | Made-to-measure items cannot be returned if a site measurement is wrong, and makers rarely deal with overseas drawings. | Dimensions, opening directions and voltage are confirmed in writing against your drawings before production starts. |
| Top-up or replacement quantities after installation starts | Small repeat orders fall below maker minimums and are costly to ship alone. | Spare quantities are planned into the first container, and later top-ups are matched to the recorded lot where the maker still has it. |
If the project is a hotel or a cafe, see also the guides to hotel supplies from Korea and the K-cafe opening package.
Import duties and FTA benefits by country
The table refers to HS headings 4814 (wallpaper), 3918 (vinyl and other plastic floor and wall coverings), 6907 (ceramic tiles), 9405 (lighting), 8302 (door and furniture hardware), 3925, 7610 and 4418 (plastic, aluminium and wooden doors, windows and builders’ joinery) and 9403 (kitchen and built-in furniture). 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 pay the general duty.
| Importing country | General (MFN) duty | Rate for Korean-origin goods and agreement | Other import taxes and notes |
|---|---|---|---|
| United States | 4814: free. 3918: 4.2% to 6.5%. 6907: 8.5% or 10%. 9405: free to 7.6% on the main luminaire lines, up to 12% on some parts. 8302: free to 7.5%. 3925: 3.3% to 6.3%. 7610: 5.7%. 4418: free to 8% (most lines 3.2%). 9403: free. Source: US HTS. | KORUS: the HTS lists Korea for duty-free entry on the dutiable lines checked in these headings. | Since 24 July 2026 a Section 301 duty applies to products of South Korea so that general duty plus Section 301 duty totals 12.5% where the general duty is below 12.5% (Federal Register notice). Goods under Section 232 measures are excluded from it and pay their own rates: kitchen cabinets and vanities carry 25%, with an increase to 50% scheduled for 1 January 2027. Ask your broker how both measures apply to Korean-origin goods and whether aluminium or steel items fall under Section 232. |
| European Union | Check the official tariff tool: Access2Markets. | Korea-EU FTA: the remaining duties on non-agricultural goods were removed by 1 July 2016, so qualifying Korean-origin goods in these headings enter duty-free. | Import VAT at the rate of the member state of entry. EU anti-dumping duties on ceramic tiles target tiles originating in China, India and Türkiye, not Korea; tiles bought in Korea but made in those countries remain exposed. |
| Japan | 4814, 9403 and 9405: free. 6907: 1.7%. 8302: 2.7% (WTO rate). 3918 and 3925: check the Japan Customs tariff schedule. | RCEP (Korea column): 6907 free to 1%; 8302 free to 1.2%, depending on the line. | Consumption tax of 10% applies on import. |
| Vietnam | Check the official tariff tool: Vietnam Customs. | Korea-ASEAN FTA, Korea-Vietnam FTA (in force since 20 December 2015) or RCEP. Check which gives the lowest rate for each line. | VAT of 10% applies on import; a reduction to 8% for certain goods runs until 31 December 2026. |
| Thailand | Check the official tariff tool: Thai Customs integrated tariff database. | Korea-ASEAN FTA or RCEP. Check the rate for each line. | VAT of 7% (reduced rate in place until 30 September 2027). TISI compulsory standards may apply. |
| Indonesia | Check the official tariff tool: Indonesia National Single Window. | Korea-ASEAN FTA, Korea-Indonesia CEPA (in force since 1 January 2023) or RCEP. Check the rate for each line. | Import VAT at an effective 11% for most goods. Mandatory SNI standards may apply. Ask your broker whether a safeguard or anti-dumping duty applies to tiles. |
| Malaysia | Check the official tariff tool: Malaysian Customs HS Explorer. | Korea-ASEAN FTA or RCEP. Check the rate for each line. | Sales tax of 5% or 10% on taxable imported goods; the scope was widened on 1 July 2025 to include construction materials. |
| Philippines | Check the official tariff tool: Philippine Tariff Finder. | Korea-ASEAN FTA, Korea-Philippines FTA (in force since 31 December 2024) or RCEP. Check the rate for each line. | VAT of 12% on the customs value plus duties and other charges. |
| United Arab Emirates | Standard customs duty of 5% of CIF value for most goods. | The Korea-UAE CEPA entered into force on 1 May 2026 and phases out duties in stages, so confirm the rate for your tariff line with UAE customs or your broker. | VAT of 5%. Conformity schemes run by the Ministry of Industry and Advanced Technology may apply. |
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
For building products and electrical goods, the importer of record is responsible for product registration, notification, labeling approval and licences in the destination country. The exporter supplies the documents needed for those filings. Approval depends on the authority or certification body and is not guaranteed.
European Union: Construction Products Regulation and CE marking
Construction products covered by harmonised technical specifications need a declaration of performance and CE marking before they are placed on the EU market. Regulation (EU) 2024/3110 replaces Regulation (EU) No 305/2011; it entered into force in January 2025, most provisions apply from January 2026, and parts of the old framework continue during a long transition. The new regulation combines the declaration of performance with a declaration of conformity and introduces a digital product passport. If the maker has not issued these documents for the EU, the importer may have to take on the manufacturer’s obligations, so ask for the declaration before ordering. Ordinary wallpaper, decorative hardware and loose furniture are often outside the regulation, while floor coverings, tiles, doors and windows are commonly inside it; check each product.
Fire reaction classes
In the EU, reaction to fire is declared in classes A1, A2, B, C, D, E and F, with separate classes for floorings (A1fl to Ffl) and added ratings for smoke (s1 to s3) and flaming droplets (d0 to d2). Building codes and the project’s fire engineer decide which class each wall, ceiling and floor finish needs. Korean test reports to Korean standards are not a substitute, so confirm before ordering whether the maker holds a classification report under the EU system. In the United States and other markets, local building codes set their own flame-spread and smoke requirements for interior finishes; ask the project’s code consultant which test standard is required.
Formaldehyde and VOC emissions
- EU: Regulation (EU) 2023/1464 limits formaldehyde released from articles to 0.062 mg/m3 for furniture and wood-based articles and 0.080 mg/m3 for other articles. It applies to articles placed on the market after 6 August 2026.
- United States: under TSCA Title VI, hardwood plywood, MDF and particleboard, and finished goods that contain them such as cabinets, doors and built-in furniture, must come from panels certified by an EPA-recognised third-party certifier and be labelled as TSCA Title VI compliant. Importers must be able to certify compliance on import.
- Other markets: some countries and green-building schemes set their own emission or VOC limits for flooring, adhesives and wall coverings. Ask the project specifier which label or test report is required and request it from the maker in advance.
Lighting and other electrical items
- Lighting is made for Korea’s mains supply and plug type. Confirm the voltage, frequency, driver and plug required at the site before production.
- United States: OSHA’s Nationally Recognized Testing Laboratory programme recognises private laboratories that certify electrical products for workplaces, and inspectors and insurers commonly look for an NRTL mark on fixtures. A Korean KC mark does not replace it.
- EU: luminaires fall under EU product safety legislation with CE marking; ask the maker for its EU declaration of conformity and test reports before ordering.
- Thailand: TISI mandates certification for about 129 products across 18 sectors, including electrical appliances and construction materials.
- Indonesia: BSN maintains SNI standards, about 130 of which are mandatory; certification requires an importer or local partner in Indonesia and product testing.
- Malaysia: ask your importer to confirm with SIRIM QAS and the Energy Commission whether the fixtures need approval and labeling before import.
- UAE and wider GCC: the UAE’s Ministry of Industry and Advanced Technology runs the ECAS conformity scheme for regulated imports. Gulf states also apply Gulf and national technical regulations to electrical goods; confirm the required mark with the importer.
Measurement and site-survey errors
Most claims on made-to-measure doors, windows, kitchen units and built-in furniture come from wrong site dimensions, not from manufacturing. Send signed drawings in millimetres with wall, floor and ceiling finishes shown, opening directions, sill heights and service positions. Check whether local door, tile and panel module sizes differ from Korean sizes. Add a waste allowance for cut materials such as tiles, flooring and wallpaper, agreed with your installer.
Breakage and moisture in transit
Tiles, glass, mirrors and light fixtures break when loads shift, and wallpaper, wooden joinery and board furniture are damaged by condensation inside the container. Heavy pallets go on the floor and fragile crates on top or in a braced section; moisture-sensitive goods are wrapped and kept off the container floor, with desiccant in the container. Take out cargo insurance for the full voyage, and photograph the container on opening so that any claim can be documented.
Colour lot matching
Wallpaper, vinyl flooring, tiles and laminate surfaces vary slightly between production lots. Order each colour for a room or zone in a single lot, record lot numbers on the packing list, and keep spare material from the same lot for repairs.
Installation by locally licensed trades
Electrical connection, fire-rated doors, glazing, gas and plumbing work for kitchens, and any work that needs a permit must be carried out by trades licensed in the destination country. Makers’ warranties usually assume installation to their instructions, so pass the installation guides to your installers before work starts.
What exporters in Korea need to prepare
- A commercial invoice and packing list that show each product line with its own HS code, quantity, unit, net and gross weight, and country of origin.
- Origin evidence from every manufacturer, so that a certificate or declaration of origin can be issued under the right agreement. Lines that do not qualify must be shown as non-preferential.
- Technical documents the importer needs for local filings: specifications, test reports, safety data sheets for adhesives and coatings, and any declaration of performance, emission certificate or electrical test report the maker already holds.
- Lot numbers and production dates for wallpaper, flooring and tiles, recorded per pallet or carton.
- Export packing suited to a mixed load: pallets or crates for tiles and glass, edge protection for doors and panels, moisture protection for paper and wood, and clear marks for room or zone where the buyer asks for it.
- Wood packaging that meets the ISPM 15 rules of the destination, and a check on whether any item contains regulated materials such as composite wood panels.
- A check that the maker permits export to the buyer’s country and that no exclusive distributor there restricts the sale.
- Incoterms and the place of delivery written on the quote, with cargo insurance agreed before loading.
News and recent developments
Recent changes that affect the landed cost and compliance of Korean interior materials.
Articles placed on the EU market after 6 August 2026 must meet the 0.062 or 0.080 mg/m3 limit. Buyers of Korean board furniture, doors and flooring for EU sites should ask for emission test evidence.
The duty took effect on 24 July 2026, when the temporary Section 122 surcharge expired. It changes the landed cost of Korean flooring, tiles, lighting and hardware in the US, and goods under Section 232 are handled separately.
The ruling of 20 February 2026 ended the IEEPA tariffs. A Section 122 surcharge applied from 24 February for 150 days. US duty treatment changed twice in 2026, so quotes should state the check date.
Most provisions apply twelve months after the January 2025 entry into force. Importers of flooring, tiles, doors and windows should check which regime and which documents apply to each product during the transition.
The existing 25% Section 232 tariff stays in place through 2026, with the higher rate now scheduled for 1 January 2027. This matters for Korean kitchen and vanity units bound for US projects.
How an order works with us
- Request. Send the bill of materials with drawings, finish schedule, quantities by room or zone, the destination country and the date the goods are needed on site.
- Sourcing and quote. We match each line to Korean makers, confirm minimum orders, lot sizes and production time, and quote per line with the HS heading and origin status shown.
- Check. Samples or colour swatches are sent for approval where needed. Made-to-measure items are confirmed against your signed drawings, and goods are counted and photographed or shown by video at the warehouse, with lot numbers recorded.
- 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 makers are collected at one warehouse, packed on pallets or in crates by weight and fragility, protected against moisture and loaded according to a plan you can review.
- 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 container hold wallpaper, flooring, tiles, lighting and hardware from different Korean makers?
Yes. Goods from several makers are collected at one warehouse, checked against the bill of materials, packed by weight and fragility, and shipped under one set of documents. Each product line still needs its own HS code, value and origin statement on the invoice and packing list.
Do Korean interior materials enter duty-free under a free trade agreement?
Only goods that qualify as Korean origin under the agreement’s rules and ship with valid origin proof get the preferential rate. Items bought in Korea but made in another country pay the general duty. Each maker has to supply origin evidence for its own product.
What extra US duty applies to Korean building materials in October 2026?
Since 24 July 2026 a Section 301 duty applies to products of South Korea so that the general duty plus the Section 301 duty totals 12.5 percent when the general duty is lower than that. Goods covered by Section 232 measures are excluded from it and follow their own rates. Ask a US customs broker how this applies to your tariff lines and to goods claimed under KORUS.
Who is responsible for CE marking, electrical approval or national standard marks?
The importer of record in the destination country is responsible for registration, approval, labeling and licences there. The exporter supplies the documents needed for those filings, such as test reports, declarations and specifications from the maker. Approval is decided by the authority or certification body and cannot be promised in advance.
How do we avoid colour differences between batches?
Order the full quantity for each room or zone at one time, add an allowance for cutting waste and breakage, and ask for one production lot per colour. Lot numbers are recorded at the warehouse check so that a later top-up order can be matched or kept to a separate area.
Can you install the materials at our site?
No. Installation, electrical connection and any work that needs a permit must be done by trades licensed in the destination country. We supply the maker’s installation guides and specifications with the shipment.
Sources
- US International Trade Commission, “Harmonized Tariff Schedule of the United States (headings 3918, 3925, 4418, 4814, 6907, 7610, 8302, 9403, 9405)”, https://hts.usitc.gov/ (accessed October 2026)
- Federal Register / Office of the US Trade Representative, “Notice of actions in Section 301 investigations related to forced labor import prohibitions (28 July 2026)”, https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies (accessed October 2026)
- Thompson Hine SmarTrade, “USTR implements tariffs in Section 301 forced labor investigations”, https://www.thompsonhinesmartrade.com/2026/07/ustr-to-implement-tariffs-in-section-301-forced-labor-investigations/ (accessed October 2026)
- Morgan Lewis, “US administration rebuilds global tariff program under Section 301”, https://www.morganlewis.com/pubs/2026/07/us-administration-rebuilds-global-tariff-program-under-section-301 (accessed October 2026)
- Zonos, “U.S. tariff changes and postal duty updates”, https://zonos.com/us-tariff-updates (accessed October 2026)
- Delmar International, “Supreme Court IEEPA decision and Section 122 tariffs update”, https://www.delmarcargo.com/resource-center/blog/supreme-court-ieepa-decision-and-section-122-tariffs-update-what-you-need-to-know-now (accessed October 2026)
- The White House, “Fact sheet: adjusting imports of timber, lumber and their derivative products”, https://www.whitehouse.gov/fact-sheets/2025/12/fact-sheet-president-donald-j-trump-adjusts-imports-of-timber-lumber-and-their-derivative-products-into-the-united-states/ (accessed October 2026)
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- US Environmental Protection Agency, “Formaldehyde emission standards for composite wood products”, https://www.epa.gov/formaldehyde/formaldehyde-emission-standards-composite-wood-products (accessed October 2026)
- US Occupational Safety and Health Administration, “Nationally Recognized Testing Laboratory (NRTL) program”, https://www.osha.gov/nationally-recognized-testing-laboratory-program (accessed October 2026)
- European Commission, “EU trade relations with South Korea”, https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/countries-and-regions/south-korea_en (accessed October 2026)
- EUR-Lex, “Regulation (EU) 2024/3110 on the marketing of construction products”, https://eur-lex.europa.eu/eli/reg/2024/3110/oj (accessed October 2026)
- European Commission, “Construction Products Regulation (CPR)”, https://single-market-economy.ec.europa.eu/sectors/construction/construction-products-regulation-cpr_en (accessed October 2026)
- EUR-Lex, “Commission Delegated Regulation (EU) 2016/364 on reaction to fire classification of construction products”, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32016R0364 (accessed October 2026)
- EUR-Lex, “Commission Regulation (EU) 2023/1464 restricting formaldehyde and formaldehyde releasers”, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32023R1464 (accessed October 2026)
- EUR-Lex, “Commission Implementing Regulation (EU) 2023/265, anti-dumping duty on ceramic tiles from India and Türkiye”, https://eur-lex.europa.eu/eli/reg_impl/2023/265/oj (accessed October 2026)
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- PwC Worldwide Tax Summaries, “Malaysia: other taxes”, https://taxsummaries.pwc.com/malaysia/corporate/other-taxes (accessed October 2026)
- PwC Worldwide Tax Summaries, “Philippines: other taxes”, https://taxsummaries.pwc.com/philippines/corporate/other-taxes (accessed October 2026)
- PwC Worldwide Tax Summaries, “United Arab Emirates: other taxes”, https://taxsummaries.pwc.com/united-arab-emirates/corporate/other-taxes (accessed October 2026)
- PwC Worldwide Tax Summaries, “Japan: other taxes”, https://taxsummaries.pwc.com/japan/corporate/other-taxes (accessed October 2026)
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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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