Korean products for Shopee and TikTok Shop sellers: import guide
For marketplace sellers outside Korea who rotate trending Korean beauty, snacks, lifestyle goods and accessories every few weeks and reorder in small lots. It covers duties and FTA rates, the low-value parcel rules that changed in 2025 and 2026, listing compliance such as BPOM and halal, freight choices and counterfeit risks.
Request a quoteDuties and FTA by countryLast checked: October 2026
How do marketplace sellers import small, fast-changing orders from Korea?
| Typical order | Why direct buying is hard | How consolidation solves it |
|---|---|---|
| A trending-items basket: a few cartons each of skincare, snacks, small lifestyle goods and accessories, changed every 2 to 3 weeks | Each item comes from a different brand, distributor or wholesaler. Many do not export, do not quote in English, or will not ship a few cartons abroad. | One buyer in Korea places the orders, receives the goods at one warehouse and ships them together under one invoice and packing list. |
| Repeat top-ups of items that sold out during a campaign or live stream | Speed matters more than unit freight cost, and separate courier parcels from several suppliers arrive on different days and are each assessed for duty and tax. | Top-ups from several suppliers are combined into one air shipment with a single customs entry, so stock lands together. |
| Test quantities of a new item before a larger order | The seller cannot tell from a product page whether the item can be registered or labelled for the destination market. | Ingredient lists, labels and manufacturer documents are collected first so the importer can check registration before committing. |
| Branded goods that are popular on social media | Copies circulate online, and a marketplace may ask for proof that the goods are genuine and that the seller may sell the brand. | Goods are bought through traceable channels with invoices kept, and brand or distributor restrictions are checked before purchase. |
Import duties and FTA benefits by country
A mixed basket usually falls under HS 3304 (skincare and make-up), HS 1905 and 1902 (biscuits, snacks and instant noodles), HS 7117 (imitation jewellery and hair accessories) and assorted lifestyle headings, so there is no single duty rate. Preferential FTA rates apply only to goods that qualify as Korean origin and ship with a valid certificate 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 |
|---|---|---|---|
| Indonesia | Check the Indonesia INSW tariff lookup for each tariff line. For courier and postal consignments, a flat 7.5% duty applies between FOB USD 3 and USD 1,500, but cosmetics, bags, textiles and footwear are among the categories taken out of the flat rate and charged at ordinary tariff rates. | Korea-ASEAN FTA, RCEP and the Korea-Indonesia CEPA are all in force. Check the preferential rate per tariff line in the same tool. | VAT of 11% applies to consignments, including those at or below USD 3. Goods sold directly from abroad through a marketplace must be priced at USD 100 FOB per unit or more unless on a government exemption list, and social commerce platforms may not process payments. Sellers therefore normally import stock through a local importer. |
| Thailand | Check the Thai Customs integrated tariff database. Since 1 January 2026 duty is collected on imported goods from 1 baht in value; the earlier 1,500 baht exemption has ended. | Korea-ASEAN FTA and RCEP are in force. Check the preferential rate per tariff line. | VAT of 7%. Customs is linking sales data from marketplaces such as Shopee and Lazada to import data. |
| Vietnam | Check the tariff published by Vietnam Customs for each line. | Korea-Vietnam FTA, Korea-ASEAN FTA and RCEP are in force. Check which gives the lowest rate for the line. | VAT of 10% now applies to express imports under VND 1 million, which were exempt until 18 February 2025. |
| Malaysia | Check the Malaysia JKDM HS Explorer. | Korea-ASEAN FTA and RCEP are in force. Check the preferential rate per tariff line. | A 10% sales tax on low-value goods (priced at RM500 or less and sold online from abroad) has applied since 1 January 2024. Sellers whose low-value sales into Malaysia exceed RM500,000 in 12 months must register. Tobacco and alcohol are outside the scheme. |
| Philippines | Check the Philippine Tariff Finder. | Korea-Philippines FTA (in force since 31 December 2024), Korea-ASEAN FTA and RCEP. Check the preferential rate per tariff line. | Shipments valued at PHP 10,000 or less are exempt from duty and tax under the customs law, but regulated products in commercial quantities are excluded from that treatment. Retailers have petitioned customs to end the exemption. |
| European Union | Check EU Access2Markets for each line. From 1 July 2026 to 1 July 2028, consumer parcels worth up to EUR 150 pay a flat EUR 3 customs duty per tariff subheading in the parcel instead of entering duty-free. | Korea-EU FTA, in force since 1 July 2011. Check the preferential rate per tariff line. | Import VAT applies to all goods regardless of value since 1 July 2021. Sellers and platforms may use the Import One-Stop Shop (IOSS) to declare VAT on consignments up to EUR 150. |
| United States | HTS 3304.99.50 (other skincare and make-up): free. HTS 1905.31.00 (sweet biscuits): free. HTS 7117.19.90 (other imitation jewellery of base metal): 11%. Check other lines in the US HTS. | KORUS: HTS 7117.19.90 is free for qualifying Korean goods. Lines that are already free in the general column have no separate KORUS rate. | Since 24 July 2026 a Section 301 action sets the duty on Korean goods at the higher of 12.5% or the general rate, with listed product exclusions. Ask your broker how this applies to your tariff lines. The USD 800 duty-free entry for low-value shipments is suspended, so small parcels pay the applicable duties. |
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
Who is responsible for registration
Cosmetics, food and children’s products are regulated in every market in this guide. The importer of record in the destination country is responsible for product registration or notification, label approval and any import licence. The exporter in Korea supplies the documents needed for those filings, such as ingredient lists, manufacturer letters and certificates. Whether a registration is granted is decided by the regulator, and no supplier can promise the outcome.
Indonesia: BPOM notification for cosmetics
Imported cosmetics need a notification number from BPOM, the food and drug agency, before sale. The application is filed by a local importer in the cosmetics sector, supported by a letter of authorisation from the overseas cosmetics company, a certificate of free sale for products from outside ASEAN and a good manufacturing practice certificate for the factory. A notification number is valid for three years and must appear on the pack. In June 2026 BPOM reported seizing more than two million unregistered cosmetics that had been sold mainly through e-commerce, so listings without a number are a real enforcement risk. Packaged food also needs BPOM registration by the importer before it is listed.
Indonesia: halal certification and labelling
Under Government Regulation 42 of 2024, mandatory halal certification extends to cosmetics in October 2026, and the postponed deadline for imported food also falls in 2026. The halal authority BPJPH confirmed in September 2026 that the date would not be moved and that pre-shipment verification by designated overseas inspection bodies is in operation. A halal label may only be used once a certificate is held. Ask your importer how products that cannot be certified must be labelled, because that rule is set by BPJPH and not by the seller.
Indonesia: marketplace listing rules
Trade Ministry Regulation 19 of 2026 replaced the 2023 e-commerce regulation in June 2026. Platforms must check that sellers meet product standards before registering them, and foreign merchants must provide legalised business licences, proof of product compliance and product descriptions in Indonesian. The USD 100 minimum price for goods sold directly from abroad and the ban on payment processing inside social commerce platforms were both kept.
Other markets
- Thailand, Vietnam, Malaysia and the Philippines each require cosmetics to be notified and packaged food to be registered or licensed by a local party before sale. Check the current procedure with your importer or the national regulator; this guide does not list the individual requirements.
- Vietnam’s E-commerce Law took effect on 1 July 2026. It requires platforms to verify seller identity, including for live-stream selling, and requires offshore platforms that target Vietnam to register and appoint a local entity.
- In the EU and the United States, cosmetics and food have their own notification, labelling and facility rules. The importer or responsible person in that market handles them.
Low-value thresholds are not a compliance shortcut
Several countries have removed or narrowed tax relief for small parcels since 2024, as the table above shows. Where relief still exists, it covers duty and tax only. It does not remove product registration, and in the Philippines regulated goods in commercial quantities are excluded from it outright. Stock for resale should be declared as a commercial import.
Air or sea freight
For a two to three week product cycle, air freight or express courier is the usual choice because goods need to arrive while the trend is still live. Sea freight costs less per kilogram and suits steady sellers, heavy or bulky items such as drinks and noodles, and planned restocks. Many sellers split an order: new or fast items by air, proven items by sea. Aerosols, perfumes, nail products and items containing lithium batteries are treated as dangerous goods by airlines and need extra documents or must go by sea. Check shelf life on snacks before choosing sea.
Counterfeits and brand authorisation
- Copies of Korean beauty products are common online. Korean authorities reported about 20,000 counterfeit cosmetics seized in the first half of 2026 and have signed cooperation agreements with platforms including TikTok Shop and Tokopedia.
- Buying genuine goods does not make a seller an authorised dealer. Some brands appoint exclusive distributors per country, and a marketplace or the brand may remove listings or ask for invoices and an authorisation letter.
- Product registration often depends on a letter from the brand owner or manufacturer. If the brand will not issue one to your importer, the product cannot be registered through that importer.
- Character goods and idol merchandise are licensed products. Unlicensed versions should not be imported.
Items outside ordinary consolidation orders
Medical devices, including some beauty devices classed as devices, and prescription products need device or drug licensing in both Korea and the destination country. They are outside ordinary consolidation orders. See also the guides on multi-brand K-beauty sourcing and Korean products for influencer shops.
What exporters in Korea need to prepare
- A commercial invoice and packing list that list every item separately, with HS code, quantity, unit value and country of manufacture, so a mixed basket can be classified line by line.
- Origin evidence from each manufacturer for the items where a preferential rate is claimed. A certificate of origin can only cover the lines that meet the rule of origin; other lines in the same shipment pay the general rate.
- Registration support documents for the importer: full ingredient lists, label artwork, manufacturer or brand authorisation letters, certificates of free sale and factory certificates where the destination regulator asks for them.
- Halal documents where the product is certified, with the certificate details matching the label and shipping documents.
- Expiry dates and batch numbers recorded per carton for food and cosmetics, and a check that remaining shelf life fits the transit time.
- Dangerous goods declarations and safety data sheets for aerosols, perfumes, nail products and battery items, prepared before booking air freight.
- A check on distribution rights: whether the brand restricts export or has an exclusive distributor in the destination country.
- Incoterms agreed on the quote, and export cartons marked with the consignee, carton numbers and any handling marks.
News and recent developments
Rules for small parcels and online sellers have tightened in almost every market over the past year; these are the changes most relevant to sellers of Korean goods.
BPJPH said mandatory halal certification for cosmetics and other scheduled categories would start as planned, with pre-shipment verification by overseas inspection bodies already running. Importers of Korean beauty and food need certificates and labels aligned before shipping.
The Court of International Trade ruled on 13 August 2026 that the suspension of the USD 800 exemption stands, and a statutory repeal follows on 1 July 2027. Direct-to-consumer parcels to the US now pay duty.
Authorities reported about 20,000 counterfeit cosmetics seized in the first half of 2026 and widened agreements with platforms including TikTok Shop and Tokopedia. Sellers should expect more authenticity checks on Korean brands.
From 24 July 2026 Korean goods are charged the higher of 12.5% or the general duty rate, with some product groups excluded. Sellers shipping to US customers need to re-cost their range.
The Council adopted the rule in February 2026. It applies per tariff subheading in each parcel from 1 July 2026 until 1 July 2028, so a mixed parcel of beauty and accessories pays more than once.
Trade Ministry Regulation 19 of 2026 took effect on 8 June 2026. Platforms must refuse sellers that cannot show product compliance, and direct cross-border sales below USD 100 per unit remain restricted.
How an order works with us
- Request. Send your product list or links, quantities per item, destination country and the date you need the goods. Tell us whether your importer already holds registrations for any of the items.
- Sourcing and quote. We check availability with Korean suppliers and quote per item, with the country of manufacture noted so you can see which lines may qualify for an FTA rate.
- Check. Before you commit, we send ingredient lists, label photos and expiry dates so your importer can confirm registration and labelling. Samples or a video check of the goods can be arranged.
- 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 received at one warehouse, counted against the order, and packed into export cartons for air or sea shipment as you choose.
- 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 I sell Korean cosmetics on Shopee or TikTok Shop in Indonesia without a BPOM number?
No. Imported cosmetics need a BPOM notification number before sale, and the number must appear on the pack. The notification is filed by a local importer with documents from the brand or manufacturer. Platforms are required to check product compliance, and BPOM has seized unregistered cosmetics sold online.
Can a Korean supplier ship small parcels straight to my customers in Indonesia?
Only in limited cases. Goods sold directly from abroad through a marketplace must be priced at USD 100 FOB per unit or more unless they are on a government exemption list. Most Korean beauty, snack and accessory items are below that, so sellers import stock through a local importer and sell from inside Indonesia.
Do low-value parcels still enter duty-free?
Less and less. Thailand collects duty and VAT from 1 baht since January 2026, Vietnam ended its VAT exemption for express imports under VND 1 million in February 2025, Malaysia charges a 10% sales tax on low-value goods, the EU charges a flat EUR 3 duty since July 2026, and the United States has suspended its USD 800 exemption. The Philippines still exempts shipments of PHP 10,000 or less, but not regulated goods in commercial quantities.
Will my whole mixed order get the Korea FTA rate?
No. Each line is assessed separately. Only items that qualify as Korean origin under the agreement and are covered by a valid certificate of origin get the preferential rate. Items made in another country and bought in Korea pay the general rate.
Should I ship by air or by sea?
If you change products every two to three weeks, air freight or express is usually the practical choice. Sea freight suits heavy items and planned restocks of proven sellers. Aerosols, perfumes, nail products and battery items are dangerous goods for air transport and may need to go by sea.
How do I avoid counterfeit or unauthorised goods?
Buy through traceable channels and keep the invoices. Check whether the brand has an exclusive distributor in your country, because genuine goods can still be removed from a marketplace if the brand objects. Registration usually needs a letter from the brand owner or manufacturer.
Sources
- PwC Indonesia, “TaxFlash 2023/11: customs and tax provisions on consigned goods (PMK-96/2023)”, https://www.pwc.com/id/en/taxflash/assets/english/2023/taxflash-2023-11.pdf (accessed October 2026)
- Hadiputranto, Hadinoto and Partners, “New e-commerce regulation introduces new requirements for social commerce platforms”, https://www.hbtlaw.com/insights/2023-10/new-e-commerce-regulation-introduces-new-requirements-social-commerce-platforms-and (accessed October 2026)
- Nusantara DFDL, “Indonesia’s new e-commerce regulation: a practical guide to Permendag 19/2026”, https://www.nusantaradfdl.com/insights/indonesia-ecommerce-regulation-permendag-19-2026/ (accessed October 2026)
- SSEK Law Firm, “Navigating BPOM registration: a guide to cosmetics distribution permits in Indonesia”, https://ssek.com/blog/navigating-bpom-registration-a-guide-to-cosmetics-distribution-permits-in-indonesia/ (accessed October 2026)
- ChemLinked, “Indonesia updates implementation regulation of halal product assurance”, https://cosmetic.chemlinked.com/news/cosmetic-news/indonesia-updates-implementation-regulation-of-halal-product-assurance (accessed October 2026)
- CIRS Group, “Indonesia confirms mandatory halal certification will be implemented as scheduled from October 18, 2026”, https://www.cirs-group.com/en/cosmetics/indonesia-confirms-mandatory-halal-certification-will-be-implemented-as-scheduled-from-october-18-2026 (accessed October 2026)
- Personal Care Insights, “Indonesia tightens cosmetics compliance: halal mandate nears as two million illegal products seized”, https://www.personalcareinsights.com/news/indonesia-halal-cosmetics-crackdown.html (accessed October 2026)
- Government Public Relations Department, Thailand, “Thailand to apply import tax on all online goods from Jan 2026”, https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097 (accessed October 2026)
- Forvis Mazars Thailand, “Thailand tightens e-commerce rules: import duty on all online purchases starting 2026”, https://www.forvismazars.com/th/en/insights/doing-business-in-thailand/tax/thailand-e-commerce-import-duty-2026 (accessed October 2026)
- Viet Nam News, “Viet Nam to impose VAT on low-value express-imported goods”, https://vietnamnews.vn/economy/1692284/viet-nam-to-impose-vat-on-low-value-express-imported-goods.html (accessed October 2026)
- Baker McKenzie, “Vietnam: Electronic Commerce Law targeting cross-border platforms”, https://www.bakermckenzie.com/en/insight/publications/2026/02/vietnam-electronic-commerce-law-targeting-cross-border-platforms (accessed October 2026)
- Malay Mail, “Customs Dept: Malaysia to charge 10pc sales tax on low value goods from Jan 1, 2024”, https://www.malaymail.com/news/malaysia/2023/12/16/customs-dept-malaysia-to-charge-10pc-sales-tax-on-low-value-goods-from-jan-1-2024/107848 (accessed October 2026)
- PortCalls, “Draft memo sets in motion PH de minimis rule”, https://portcalls.com/draft-memo-sets-motion-ph-de-minimis-rule/ (accessed October 2026)
- Philippine Daily Inquirer, “BOC urged to scrap de minimis rule”, https://business.inquirer.net/525027/boc-urged-to-scrap-de-minimis-rule (accessed October 2026)
- Regfollower, “Korea (Rep.)-Philippines FTA enters into force”, https://regfollower.com/korea-rep-philippines-fta-enters-into-force/ (accessed October 2026)
- European Commission, “Customs formalities for low value consignments”, https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/customs-formalities-low-value-consignments_en (accessed October 2026)
- European Outdoor Group, “Council gives final green light to new customs duty rules for small parcels”, https://www.europeanoutdoorgroup.com/members-knowledge-hub/council-gives-final-green-light-to-new-customs-duty-rules-for-small-parcels (accessed October 2026)
- European Commission, “EU-South Korea Free Trade Agreement”, https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/countries-and-regions/south-korea/eu-south-korea-agreement_en (accessed October 2026)
- US International Trade Commission, “Harmonized Tariff Schedule search (3304.99.50, 1905.31.00, 7117.19.90)”, https://hts.usitc.gov/ (accessed October 2026)
- Greenberg Traurig, “USTR imposes new Section 301 forced labor tariffs on imports from 60 economies”, https://www.gtlaw.com/en/insights/2026/7/ustr-imposes-new-section-301-forced-labor-tariffs-on-imports-from-60-economies (accessed October 2026)
- The Korea Times, “Korea says US to honor 15% tariff cap regarding new Section 301 duties”, https://www.koreatimes.co.kr/amp/foreignaffairs/20260724/korea-says-us-to-honor-15-tariff-cap-regarding-new-section-301-duties (accessed October 2026)
- Troutman Pepper Locke, “The $800 free pass is gone: CIT confirms president can eliminate de minimis tariff exemption”, https://www.troutman.com/insights/the-800-free-pass-is-gone-cit-confirms-president-can-eliminate-de-minimis-tariff-exemption/ (accessed October 2026)
- Personal Care Insights, “South Korea targets fake K-beauty surge”, https://www.personalcareinsights.com/news/k-beauty-counterfeit-crackdown.html (accessed October 2026)
- Ministry of Trade, Industry and Resources, Korea, “FTA portal: agreements in force”, https://fta.motir.go.kr/ftamain/ (accessed October 2026)
- World Trade Organization, “Regional trade agreements database: ASEAN – Korea, Republic of”, https://rtais.wto.org/UI/PublicShowMemberRTAIDCard.aspx?rtaid=169 (accessed October 2026)
- Japan Customs, “Outline of the Regional Comprehensive Economic Partnership (RCEP) Agreement”, https://www.customs.go.jp/english/c-answer_e/keizairenkei/4055_e.htm (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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