Shipping from Korea to the UK in 2026: VAT, Duty and the £135 Rule

Almost every parcel shipped from Korea to the UK owes VAT, usually 20%. Goods worth £135 or less carry no customs duty in Great Britain, and the seller is meant to charge the VAT at checkout. Above £135, the recipient pays import VAT, any customs duty and a carrier handling fee before delivery. Korean-made goods can enter duty-free under the UK-Korea trade agreement when origin is properly declared.

Here is how the £135 line works, what Royal Mail and couriers charge, what the trade agreement does and does not cover, which items are restricted, and how buying through an agent changes things.

Item	Value as of October 15, 2026
Standard VAT rate	20% (5% and 0% for some goods)
Customs duty on goods worth £135 or less	None, except excise goods (Great Britain)
Who charges VAT on £135 or less	The overseas seller, at the point of sale
Goods over £135	Import VAT plus customs duty, paid by the recipient
Gifts between private people	VAT-free up to £39
Royal Mail handling fee	£8 (Parcelforce £12) when charges are due
Trade agreement	UK-Korea FTA; most Korean-origin goods tariff-free
Planned change	£135 duty relief expected to end by October 2028
HaulKorea to the UK	Recipient pays UK VAT and duty locally

This is general information, not tax advice. HMRC decides what a parcel owes, and the rules for Northern Ireland differ from those for Great Britain.

Do you pay VAT on a parcel from Korea to the UK?

Yes, in almost every case. GOV.UK says VAT is charged on all goods sent to Great Britain from outside the UK, except gifts worth £39 or less. There is no general low-value VAT exemption for purchases. That exemption ended in January 2021.

The rate depends on the product. GOV.UK lists three bands:

VAT rate	Applies to (examples from GOV.UK)
20% standard	Most goods, including cosmetics, fashion and accessories
5% reduced	Some goods, such as child car seats
0% zero	Most food and children's clothes

For the things people usually order from Korea, such as skincare, clothes, bags, stationery and K-pop goods, plan on 20%.

How does the £135 rule work for Korean orders?

The UK splits imported parcels at £135. The value is the value of the consignment, meaning everything in one box.

£135 or less. GOV.UK guidance for overseas sellers says that for consignments of £135 or less sold directly to UK customers, the seller must charge and account for VAT at the point of sale. No customs duty is due unless the goods are excise goods, such as alcohol, tobacco or vaping products. In practice, a Korean store that is set up for UK sales adds VAT to your checkout total.

Over £135. Normal import rules apply. Import VAT is charged at the border, along with customs duty at a rate set by the product type and its origin. The recipient pays both, through Royal Mail, Parcelforce or the courier, before the parcel is released.

What if a small parcel arrives without VAT paid?

Many Korean stores do not sell to the UK at all, and not every seller handles UK VAT. If a parcel of £135 or less reaches the UK without VAT collected at checkout, the carrier may contact you to pay before delivery. GOV.UK's guidance for recipients says Royal Mail, Parcelforce or the courier will contact you if you owe VAT, duty or delivery charges, and the bill shows the exact amount.

Worked examples

These use 20% VAT. The duty rate in example 2 is an assumption; check the real rate for your product on the UK Trade Tariff service.

Example 1: Korean skincare, £60. Under £135, so no customs duty. VAT at 20% = £12.00. If the seller charged it at checkout, nothing more is due at the door.

Example 2: Korean-made coat, £200. Over £135. If the coat qualifies as Korean-origin under the trade agreement with proper origin paperwork, duty can be 0%. Import VAT at 20% is charged at the border, and the carrier adds a handling fee. Without accepted proof of origin, the standard UK duty rate for that product applies instead.

What does Royal Mail or a courier charge on top?

Duty and VAT go to HMRC. The carrier also charges for clearing the parcel through customs.

Carrier	Fee when charges are due	Source
Royal Mail	£8	Royal Mail pay-a-fee page
Parcelforce	£12	Royal Mail pay-a-fee page
Royal Mail, goods over £900	£25, with a full customs declaration	Royal Mail pay-a-fee page
Couriers (DHL, FedEx, UPS and others)	Set by each courier	Check the courier's website

Royal Mail says customs charges are calculated by Border Force on behalf of HMRC, not by Royal Mail. Its handling fee covers presenting and clearing the item. You can pay online and then the parcel is delivered.

Deadline. GOV.UK says parcels are normally held for about 3 weeks, and Royal Mail holds items for 21 calendar days before returning them to the sender. Pay early.

Refunds. If you were overcharged, GOV.UK points to form BOR 286 for Royal Mail and Parcelforce deliveries, and form C285 for other couriers.

How does the UK-Korea trade agreement affect duty?

The UK and Korea have a free trade agreement that has applied since the UK left the EU. It largely copies the earlier EU-Korea agreement. GOV.UK's summary says the requirements for claiming preference are unchanged from the EU-Korea agreement.

What it does. It removes customs duty on most goods that originate in Korea. It does not remove VAT.

When it matters. For goods worth £135 or less, there is no customs duty in Great Britain anyway, so the agreement makes no difference. It matters for parcels above £135, such as a coat, a designer bag or a large consolidated box.

How to claim it. Origin is judged by where the item was made, not where it was sold. GOV.UK says goods should come with an origin declaration from an approved exporter, or, for consignments of originating products worth up to €6,000, from any exporter. Without accepted proof of origin, the standard UK rate applies. A product made in China and sold by a Korean store does not qualify.

An upgraded deal is on the way. The UK and Korea concluded talks on an upgraded agreement in December 2025. The UK government said it secures continued tariff-free access across 98% of Korean tariff lines. It still needs signature and ratification by both countries before it takes effect. Until then, the existing agreement applies.

Korean product pages show the country of manufacture as 제조국 (jejoguk) in the product information table, called 상품정보 제공고시 (sangpum jeongbo jegong gosi). Check it before a large order.

What is changing for low-value imports in the UK?

The £135 customs duty relief is set to end. The UK government launched a consultation in November 2025 on reforming the customs treatment of low-value imports, and it closed on March 6, 2026. At the Autumn Budget 2025, the government said the relief would be removed by March 2029 at the latest.

According to a July 2026 Baker McKenzie summary of the government's policy paper, removal is now expected by October 2028. The proposal is that sellers and online marketplaces would become responsible for paying customs duty on low-value imports.

Nothing changes for October 2026. Goods of £135 or less still carry no customs duty in Great Britain. But if you read this after 2028, check GOV.UK first.

Are the rules different for Northern Ireland?

Yes, for customs duty. GOV.UK sets out separate rules for parcels going to Northern Ireland because of its arrangements with the EU.

	Great Britain	Northern Ireland
VAT on purchases	Charged on all goods except gifts of £39 or less	Charged; check GOV.UK for current rules
Non-excise goods of £135 or less	No customs duty	No duty if not "at risk" of entering the EU
Goods of £135 or less "at risk" of entering the EU, bought by a private person	Not applicable	3 euros per item, charged in sterling
Goods over £135 "at risk", bought by a private person	Not applicable	EU duty rate
Excise goods	Duty at any value	Duty at any value

If you live in Northern Ireland, read the GOV.UK "tax and duty" page for goods sent from abroad before a large order. The answer depends on whether the goods are treated as at risk of moving into the EU.

What items are restricted from Korea to the UK?

Food. GOV.UK says there are restrictions on bringing meat, dairy, fish and animal products into Great Britain for your own use, and separate restrictions on fruit, vegetables, nuts and seeds. Some processed items, such as biscuits, packaged soups and stocks, are listed as allowed from any country. Korean ramyeon and snacks often contain meat or dairy ingredients. Ask us before you order any food.

Alcohol, tobacco and vapes. Excise duty applies at any value, and these do not get the £135 duty relief.

Cosmetics and sunscreen. These are dutiable and taxable like other goods. Check the product page for ingredient information and ask us if you are unsure.

Medicines and supplements. UK medicines rules are separate from customs. Ask before ordering anything sold in a Korean pharmacy.

Batteries, aerosols and perfume. Restricted mainly by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Counterfeits. Fake branded goods can be seized. Buy from official stores; see how to avoid fake Korean products.

Product	UK rule	Our advice
Skincare and makeup	20% VAT; duty above £135	Check origin for large orders
Clothing	20% VAT; children's clothes 0%	Check sizes and origin
Snacks and ramyeon	Animal-product restrictions	Ask before ordering
Alcohol	Excise duty at any value	Ask before ordering
Items with batteries	Air transport limits	Ask before ordering
Gifts from a private person	VAT-free up to £39	Must not be paid for by anyone in the UK

Is a gift from Korea tax-free in the UK?

Only if it is a real gift. GOV.UK says gifts over £39 are liable to import VAT, and customs duty becomes payable above £135. To count as a gift, it must:

• Be sent by a private person outside the UK to a private person in the UK.
• Not have been paid for, directly or indirectly, by anyone in the UK.
• Be occasional, such as for a birthday or Christmas.

Something you bought yourself through a shop, forwarder or agent is a purchase, not a gift. Labeling it as a gift to avoid VAT is a false declaration.

Purchasing agent or package forwarder: which suits UK buyers?

First, check whether the brand or store has a UK or global site. If it sells to the UK directly, it will usually charge VAT at checkout on orders up to £135, which is the simplest route.

For Korea-only stores, such as many on Naver Smart Store, Coupang or brand malls, you need help. Most require a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Customs declaration	Store's	Forwarder's, from your input	Ours, from the real receipt
Who pays UK VAT and duty	You, at checkout or delivery	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For the UK, the recipient pays VAT and any duty in all three cases. HaulKorea ships duty unpaid to every country, including the US. An agent changes the buying side: we pay the Korean store, check the item and declare the actual price and contents. An accurate declaration avoids the delays that come from vague descriptions.

More on the difference: purchasing agent vs package forwarding.

How do you order from Korea to the UK with HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with your size, color or option.
3. We show one total for the item and international shipping before you pay. UK VAT and duty are not included.
4. Pay once with PayPal. If the real weight is lower than estimated, we refund the shipping difference. No extra payment is ever requested.
5. We buy it, and if you ordered from several stores, combine everything into one box in our Korean warehouse.
6. You get inspection photos before the box ships.
7. Pay any VAT, duty and handling fee to Royal Mail, Parcelforce or the courier when they contact you.

How can UK buyers avoid surprise charges?

Know where £135 falls. A box worth £130 owes VAT but no duty. A box worth £140 owes VAT, possibly duty, and a handling fee at the door. Combining orders above £135 means duty may apply, so check origin.

Check the country of manufacture. Korean-made goods may enter duty-free with proof of origin. Others pay standard rates.

Pay within the hold window. Unpaid parcels go back to the sender after about three weeks.

Do not call purchases gifts. It is a false declaration and can delay the parcel.

Keep receipts. You need them to claim a refund with BOR 286 or C285 if charged wrongly.

FAQ

Do I pay customs on a package from Korea to the UK?

You pay VAT on almost every parcel. Customs duty applies only to goods worth more than £135, or to excise goods such as alcohol at any value.

Who collects VAT on orders under £135?

The overseas seller is supposed to charge it at checkout. If it was not collected, the carrier may ask you to pay before delivery.

What is the Royal Mail fee for parcels from Korea?

Royal Mail charges an £8 handling fee when duty or VAT is due, and Parcelforce charges £12. Couriers set their own fees.

Does the UK-Korea free trade agreement make my order duty-free?

It can remove duty on Korean-made goods if origin is properly declared. It does not remove VAT, and it does not cover items made in other countries.

Is the £135 duty-free limit going away?

Yes. The government plans to end the relief, and a July 2026 policy paper points to October 2028. As of October 2026, it still applies.

Can I ship Korean snacks to the UK?

Some packaged foods are allowed, but meat, dairy and other animal products are restricted. Ask us before ordering so we can check the ingredients.

Does HaulKorea include UK VAT in the price?

No. For the UK, the recipient pays VAT, any duty and the carrier fee locally. HaulKorea ships duty unpaid to every country, including the US.