Export wine to South Korea: the 2026 guide

The market in numbers

South Korea imported USD 434 million of wine in 2025, 6% less than in 2024 and the third yearly fall since the 2022 peak of USD 581 million. Volume moved the other way, up 9%: Koreans bought more wine at lower prices. France leads with 36% of value and 74% of sparkling; the USA is second; New Zealand grew fastest (+52%). Full ranking by country, 2025 data.

Duties and taxes

Four layers, each calculated on the one before:

Customs duty on the CIF value: 0% for wine from the EU, the UK, the USA, Australia, New Zealand and Chile (bilateral free trade agreements); 15% for origins without an agreement. RCEP gives only 10%, so Australian and New Zealand wine use their own bilateral agreements. Rates read on the Korea Customs tariff portal for still red wine in bottles (HS 2204.21-1000); check the line for white or sparkling wine with your importer.
Liquor tax: 30% of (CIF + duty).
Education tax: 10% of the liquor tax. The 30% rate often quoted applies to beer and spirits, not to wine.
VAT: 10% of (CIF + duty + liquor tax + education tax).

One bottle, CIF KRW 10,000	Without agreement (15%)	EU, UK, USA, Australia, NZ, Chile (0%)
Customs duty	1,500	0
Liquor tax	3,450	3,000
Education tax	345	300
VAT	1,530	1,330
Total taxes	6,825 (68% of CIF)	4,630 (46% of CIF)

Computed from the rates in force on 31 October 2026; customs rounding ignored. Importer, wholesaler and retailer margins come on top.

Who imports, and the facility registration

Only a licensed importer (주류수출입업 licence) can bring wine in, and it sells to licensed wholesalers who supply shops and restaurants. The importer also registers as a food importer with the Ministry of Food and Drug Safety (MFDS).

Your winery must be registered with MFDS as an overseas manufacturing facility before the first import declaration. The importer or the winery itself can file it; it is valid two years and must be renewed before it expires. Without it, the import declaration can be refused.

Labels

A Korean-language sticker is allowed. It must stay on and must not cover the original product name or date.
Under the MFDS labelling standards it shows the product name, the food type (과실주 for wine), the importer's name and address, a lot number or bottling date, net content, ingredients, packaging material, allergens where relevant and the alcohol content. A revised version of the standards applies from 1 January 2028: your importer will confirm the exact list in force at shipment.
Importers must carry the health warning on the container (excessive drinking, drink-driving, pregnancy). Since March 2025 it can be a picture as well as text.
The Korean label data must match the product photo in the import declaration, so the sticker is prepared before arrival.

Documents and samples

Proof of origin for the 0% rate. For EU wine, an origin declaration on the invoice; above EUR 6,000 per consignment the exporter needs an approved exporter number.
Samples: exempt from customs duty up to USD 250 of customs value. We found no exemption from liquor tax or VAT, so plan for those. Courier rules for wine samples change often: ask us before you ship.

How the market works

Licensed importer, then licensed wholesaler, then retail and on-trade. Hypermarkets and convenience-store chains are major wine sellers. Wine cannot be sold online to consumers: the legal route is an order by phone or app with pickup in the store (National Tax Service notice, 2025 version), and only traditional Korean liquors can be shipped to consumers.

Fair: Seoul International Wine & Spirits Expo (SIWSE), COEX Seoul, 17 to 19 June 2027.

Mistakes we see

Pricing with a 30% education tax: for wine it is 10% of the liquor tax.
Counting on RCEP for Australian or New Zealand wine: the 0% comes from the bilateral agreements.
A Korean sticker over the original label.
Planning direct-to-consumer e-commerce.
Shipping EU wine above EUR 6,000 without an approved exporter number on the origin declaration.

How we work in Korea

Our Korea office runs prospection, trade tastings and account management in Korean. For our July 2026 trade tasting in Seoul, 306 importers were contacted, 24 buyers from 18 companies came into the room, and every one heard back within 48 hours. Read the full account.

Sources

Tariff query, HS 2204.21, Korea Customs Service (CLIP), link (primary)
Liquor Tax Act, Articles 7 and 8, Korea Ministry of Government Legislation, link (primary)
Education Tax Act, Article 5, Korea Ministry of Government Legislation, link (primary)
VAT Act, Articles 29 and 30, Korea Ministry of Government Legislation, link (primary)
Special Act on Imported Food Safety Control, Article 5, Korea Ministry of Government Legislation, link (primary)
Food Labelling Standards (식품등의 표시기준), Ministry of Food and Drug Safety, link (primary)
National Health Promotion Act, Article 8, Korea Ministry of Government Legislation, link (primary)
Customs Act Enforcement Rule, Article 45 (samples), Korea Ministry of Government Legislation, link (primary)
Notice on mail-order sales of liquor, National Tax Service, link (primary)
Origin declaration, EU-Korea FTA, European Commission, Access2Markets, link (official, secondary)
Seoul International Wine & Spirits Expo, SIWSE, link (primary)

This guide summarises official texts for exporters; it is not legal or tax advice. Rules change: check with your importer or with us before shipping.