Data as of: Korea Customs Service 2026 tariff schedule (file dated February 11, 2026); laws and decrees checked October 14, 2026.
Korea’s import duty on seafood starts at a base rate of 10% for most frozen fish and 20% for fresh fish, crustaceans, molluscs and prepared seafood, according to the Korea Customs Service (KCS) 2026 tariff schedule. Adjustment tariffs raise a few products to 20–32%, while FTAs cut many lines to 0%.
Key takeaways
- Korea’s 2026 base duty is 10% on frozen fish (HS 0303) and 20% on fresh fish, crustaceans, molluscs and prepared seafood (KCS tariff schedule).
- Korea’s 2026 adjustment tariffs set 22% on frozen Alaska pollock and frozen squid, 24% on frozen saury and 32% on salted shrimp (decree for calendar 2026).
- Under Korea’s FTA decree, Vietnamese frozen shrimp pays 0% up to 15,000 tonnes in 2026 and 20% above that; ASEAN shrimp has a 5,000-tonne annual 0% quota.
- Unprocessed seafood in HS 0301–0308 is exempt from Korea’s 10% import VAT; prepared seafood in HS 1604–1605 is not (VAT Act, October 2026).
Definition: Korea’s seafood import duty. Korea charges duty on the CIF value of a shipment. One 10-digit HSK code can carry base, WTO, adjustment, quota and FTA rates, and the Customs Act and the FTA Customs Special Cases Act decide which one your buyer pays.
What import duty does Korea charge on seafood?
The base rate is 10% or 20%, set by product form rather than species.
| HS heading | Product form | 2026 base rate |
|---|---|---|
| 0301 | Live fish | 10% |
| 0302 | Fresh or chilled fish | 20% |
| 0303 | Frozen fish | 10% |
| 0304 | Fillets: fresh or chilled / frozen | 20% / 10% |
| 0305 | Dried, salted or smoked fish | 20% |
| 0306 | Crustaceans (shrimp, crab, lobster) | 20% |
| 0307 | Molluscs (squid, octopus, clams) | 20% (some frozen squid 10%) |
| 1604, 1605 | Prepared fish and shellfish | 20% |
Source: Korea Customs Service 2026 tariff schedule; USDA FAS GAIN KS2025-0046, Table A10.
Customs Act Article 30 adds freight, insurance and other transport costs up to the Korean port to the price paid. If you sell FOB, duty is still charged on the CIF value.
Which rate applies when one code has several?
Korean law ranks them. Under Customs Act Article 50, an adjustment or quota tariff replaces the base rate, and a WTO bound rate applies only when lower. An FTA rate applies only if it is lower still, but trade-remedy duties and adjustment tariffs under Article 69, item 2, override it (FTA Customs Special Cases Act, Article 5).
Take frozen Alaska pollock. The base rate is 10%, but the 2026 adjustment tariff is 22%, so Russian pollock (no FTA) pays 22%. The Korea–EU line is 30%, so EU pollock also pays 22%. US pollock pays 0%.
The documents behind an FTA claim are covered in the step-by-step guide to exporting seafood to Korea.
What is the duty on my species from my country?
The tables show 2026 rates for 11 common codes. “–” means that agreement has no line for the code, so the non-FTA rate applies unless another agreement covers it (Indonesia is also in ASEAN).
Origins in the Americas and Europe (%, 2026)
| Product (HSK) | No FTA (e.g., Russia, Ecuador) | US | Canada | Chile | Peru | EU, UK (Jan–Jun) | EFTA (Norway) |
|---|---|---|---|---|---|---|---|
| Fresh or chilled Atlantic salmon (0302.14.0000) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
| Frozen shrimp meat (0306.17.1090) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
| Frozen whiteleg shrimp (0306.17.9091) | 20 | 0 | 0 | 0 | 0 | 0 | – |
| Breaded shrimp, not airtight (1605.21.1000) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
| Frozen Alaska pollock (0303.67.0000) | 22 | 0 | 0 | 0 | 30 → 22 | 30 → 22 | – |
| Frozen pollock surimi (0304.94.1000) | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| Frozen mackerel (0303.54.0000) | 10 (quota 0) | 0 | 0 | 0 | 0 | 0 | 0 up to 500 t/yr |
| Frozen squid, other (0307.43.2090) | 22 | 0 | 0 | 0 | 0 | 0 | 0 |
| Frozen webfoot octopus (0307.52.3000) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
| Snow crab, live or chilled (0306.33.2000) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
| Live or chilled lobster, Homarus (0306.32.0000) | 20 | 0 | 0 | 0 | 0 | 0 | 0 |
Origins in Asia (%, 2026)
| Product (HSK) | China | Vietnam | ASEAN | India | Indonesia (CEPA) | Japan (RCEP) |
|---|---|---|---|---|---|---|
| Fresh or chilled Atlantic salmon | 8 | 0 | 0 | 0 | 0 | – |
| Frozen shrimp meat | 8 | 0 up to 15,000 t, then 20 | 0 up to 5,000 t/yr | – | – | – |
| Frozen whiteleg shrimp | 8 | 0 up to 15,000 t, then 20 | 0 up to 5,000 t/yr | – | – | – |
| Breaded shrimp, not airtight | 8 | 0 | 0 | 10 | 0 | – |
| Frozen Alaska pollock | 25 → 22 | 25 → 22 | – | 0 | – | – |
| Frozen pollock surimi | 0 | 0 | 0 | 0 | 0 | 5 |
| Frozen mackerel | 10 | 8 | 8 | – | – | – |
| Frozen squid, other | 8 | 0 | 5 | – | – | – |
| Frozen webfoot octopus | 8 | 0 | 0 | 10 | 0 | – |
| Snow crab, live or chilled | 20 | 16 | 16 | – | 9.6 | – |
| Live or chilled lobster, Homarus | 4 | 0 | 0 | 10 | 0 | 10 |
Source: Korea Customs Service 2026 tariff schedule (rates in force January 1–December 31, 2026; EU and UK rates through June 30, 2026); shrimp quotas from the FTA Customs Special Cases Act Enforcement Decree, Annexes 3, 4 and 16. Rates checked October 14, 2026. Verify on UNIPASS before you quote.
Indonesian and Thai frozen shrimp have no bilateral line, so they use the shared ASEAN quota or pay 20%. Frozen shrimp meat from Bangladesh or Laos has a 14% Asia-Pacific Trade Agreement rate. Where an FTA rate sits below an adjustment tariff, as with squid, the tables show the FTA rate; the 2026 decree does not say which item of Article 69 applies, so confirm in UNIPASS.
For shrimp, see Korea’s shrimp imports by origin and the India, Indonesia and Thailand shrimp guide.
What is Korea’s adjustment tariff, and which seafood does it hit?
An adjustment tariff (jojeong gwanse) is a temporary rate above the base rate that protects a domestic industry. Customs Act Article 69 allows up to 100% including the base rate, and a presidential decree sets products and rates each year. The decree in force on October 14, 2026 covers declarations through December 31, 2026.
| Product | HSK | Base rate | 2026 adjustment tariff |
|---|---|---|---|
| Frozen Alaska pollock | 0303.67 | 10% | 22% |
| Frozen Pacific saury, over 22 cm | 0303.59.2000 | 10% | 24% |
| Frozen squid (excluding some small species) | 0307.43.2010, .2090 | 10% / 20% | 22% |
| Salted or brined shrimp | 0306.95 | 20% | 32% |
| Live sea bream | 0301.99.4091, .4099 | 10% | 28% or KRW 2,052/kg, whichever is higher |
| Live sea bass | 0301.99.9059 | 10% | 28% |
| Live eel (not glass eel) | 0301.92.9090 | 10% | 20% |
Source: Enforcement decree on adjustment tariffs under Customs Act Article 69 (promulgated December 30, 2025); KCS 2026 tariff schedule.
The Korea pollock import guide explains how this rate shapes origin choice.
How do tariff-rate quotas work for seafood in Korea?
Korea uses two kinds. The first is a quota tariff under Customs Act Article 71, which can cut the base rate by up to 40 percentage points for a set volume. In 2026, frozen mackerel of over 300 g and up to 600 g from any origin pays 0% for 25,000 tonnes from February 12 to December 31, and the Ministry of Oceans and Fisheries (MOF) requires importers to supply it to market within 45 days. The mackerel price analysis explains why.
The second kind sits inside FTAs: the Vietnam and ASEAN shrimp quotas above, and a 500-tonne annual EFTA quota for mackerel. The importer needs a ministry recommendation before acceptance, or KCS allocates the volume first come, first served for listed products. US frozen pollock has been duty-free without limit since 2026.
Common misconceptions about Korean seafood tariffs
- “The FTA rate applies automatically.” The importer must claim it before the declaration is accepted and hold proof of origin.
- “A higher FTA line means a higher duty.” The lower Customs Act rate applies instead (FTA Act, Article 5).
- “Every origin gets a preference.” Korea’s 23 FTAs in force cover 60 countries, not Russia (KCS FTA portal, October 14, 2026). The Korea–Ecuador SECA, signed September 2, 2025, is not in force; see the Korea–Ecuador SECA shrimp analysis.
- “EU rates stay the same all year.” The KCS file lists EU and UK rates only through June 30, 2026; Korea–EU cuts step down each July 1.
How do I check the current rate myself?
Search the 10-digit HSK code in UNIPASS CLIP (the interface is in Korean; type the code in the 세번·상품검색 box at the top). Each rate line carries a code; official names below are from the CLIP rate search, October 14, 2026.
| Code | Official name |
|---|---|
| A | Base rate |
| C | WTO bound rate |
| L | Adjustment tariff |
| P1 | Quota tariff (within volume, on recommendation) |
| FUS1, FVN1, FAS1 and similar | FTA rate (option 1) of the named agreement |
| FVN4, FAS4, FEF4 | FTA rate (option 4) of the Korea–Vietnam, Korea–ASEAN and Korea–EFTA FTAs; for shrimp and mackerel these lines match the FTA quotas above |
| E1, E2, E3 | Asia-Pacific Trade Agreement rate: general, Bangladesh, Laos |
| R | Least-developed country preferential rate |
FTA schedules are on the KCS FTA portal. Rates here were checked on October 14, 2026. Confirm the applied rate in UNIPASS or with a licensed customs broker before you quote.
Check what Korea already pays for your product
Duty is what your buyer pays at the border. Customs data shows what they already pay for the product, and to whom:
- Frozen shrimp meat imports by origin (free sign-up)
- Frozen pollock import data (free sign-up)
- Frozen mackerel imports (free sign-up)
- Frozen squid imports (free sign-up)
SEACHING, a Korea seafood trade data platform operated by LINKSUP, Inc. in Busan, shows Korea’s imports by 10-digit HS code, origin and month. Start with SEACHING’s product data (free sign-up)
FAQ
Who pays import duty on seafood shipped to Korea?
Under Customs Act Article 19, the owner of the goods at the import declaration owes the duty, normally the Korean importer. A contract can shift the cost, not the legal duty.
Is VAT charged on seafood imported into Korea?
Import VAT is 10% of the customs value plus duty. Live, fresh, chilled, frozen, dried, salted and smoked seafood in HS 0301–0308 is exempt; prepared seafood in HS 1604–1605 is not (VAT Act Enforcement Rule, Annex 1, October 2026). Hypothetically, breaded Indian shrimp at US$100,000 CIF pays US$10,000 duty and US$11,000 VAT.
Sources and method
- Korea Customs Service, tariff rates by item 2026 (data.go.kr), file dated February 11, 2026; rates for 11 HSK codes extracted from the file
- KCS UNIPASS CLIP, tariff rate search and rate-type code list, October 14, 2026
- KCS FTA portal, FTAs in force, October 14, 2026
- National Law Information Center: Customs Act, Articles 19, 30, 50, 69 and 71, in force October 2, 2026
- National Law Information Center: FTA Customs Special Cases Act, Articles 5 and 8, and its Enforcement Decree, Article 3 and Annexes 3, 4 and 16, decree in force January 6, 2026
- National Law Information Center: adjustment tariff decree (January 1–December 31, 2026) and quota tariff decree, Annex 8, October 14, 2026
- National Law Information Center: Value-Added Tax Act, Articles 27, 29 and 30, and its Enforcement Decree and Rule, October 14, 2026
- Ministry of Oceans and Fisheries press release on the mackerel quota tariff, July 13, 2026
- USDA FAS GAIN KS2025-0046, Korea Seafood Market Update 2025, November 25, 2025
- Aju News on the Korea–Ecuador SECA, April 15, 2026
- No SEACHING figures are quoted in this article.
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