The confusing part of importing figures to Korea is not just the USD 150 threshold. It is what happens after you cross it. The exemption test uses item value, but once taxable, Korea calculates duty and VAT on the taxable value, not only on the amount above USD 150.
For personal imports from Japan to Korea, list clearance can be tax-exempt when the item value is at or below USD 150. Goods shipped from the United States have a separate USD 200 threshold; Japan figure imports should use USD 150.
The exemption test uses item value before international shipping. But if the order is taxable, shipping and insurance are included in the taxable base.
A common mistake is thinking that only the part above USD 150 is taxed. That is not how the calculation works. Once the exemption is lost, duty is calculated on the full taxable value: item value plus international shipping and insurance if any.
Yosimarket's import tax calculator follows the same order: it converts the item value to USD for the USD 150 test, then applies duty to item value plus shipping when taxable, and adds VAT on that sum plus duty.
Typical anime figures often fall under HS 9503 toys. For Korea, a conservative estimate is 8% duty for ordinary PVC figures from Japan, though customs classification is ultimately decided by customs.
Korea VAT is 10%, and it is not simply 10% of the item price. VAT is charged on taxable value plus duty.
| Item | Basis | Typical assumption |
|---|---|---|
| Exemption test | Item value converted to USD | Japan shipments: USD 150 or less |
| Taxable value | Item + shipping + insurance | Full amount, not only the excess |
| Duty | Taxable value × duty rate | HS 9503 figures: commonly 8% |
| VAT | (Taxable value + duty) × 10% | Korea VAT 10% |
For customs, the relevant exchange rate is the Korea Customs weekly posted rate at clearance, not necessarily your card issuer's billing rate. The same ¥28,000 scale figure can move above or below thresholds depending on the posted rates.
The calculator lets you enter rates for a quick estimate. The final notice can differ by arrival date, declared value, shipping charge and customs classification.
Assumptions: JPY to KRW is 9.10, USD to KRW is 1,350, and international shipping is 15,000 KRW. A ¥12,000 Nendoroid has an item value of 109,200 KRW, or about USD 80.89.
Because item value is at or below USD 150, duty and VAT are 0 KRW. Shipping still matters for your checkout total, so the estimated total is 109,200 KRW + 15,000 KRW = 124,200 KRW.
Using the same rates, a ¥28,000 scale figure has item value of 254,800 KRW, or about USD 188.74. That exceeds USD 150. With shipping at 25,000 KRW, taxable value is 279,800 KRW.
Duty at 8% is 22,384 KRW. VAT is 10% of 279,800 KRW plus duty, so about 30,218 KRW. Estimated tax is 52,602 KRW, and the estimated total including item and shipping is about 332,402 KRW.
Splitting orders does not automatically avoid tax. If parcels arrive on the same day for the same recipient, customs can combine them. Two orders under USD 150 each can become taxable when combined.
This is especially relevant when several figure pre-orders release in the same month, or when you buy used figures from multiple shops at once. Track recipient name, expected arrival day and total item value together.
Korea deliveries require a 13-character Personal Customs Clearance Code that starts with P. If you do not have one yet, start with the PCCC guide.
Yosimarket's displayed estimate is designed to include shipping and import-tax assumptions, so you can think in all-in cost before ordering. The order flow is summarized in how Yosimarket works, and you can run your own numbers in the import tax calculator.
For the exemption test, it is usually item value. But if the item value exceeds USD 150 and the order becomes taxable, shipping and insurance are included in the taxable base.
No. Once the exemption is lost, Korea calculates duty and VAT on the full taxable value, including item value and shipping, not only the part above USD 150.
The calculator allows adjustment because classification, origin treatment and customs judgment can differ for figure-adjacent goods. For ordinary PVC anime figures from Japan, using HS 9503 at 8% is the conservative assumption.
Korean customs may not be able to verify the recipient, which delays clearance. You should issue the free 13-character code starting with P and enter it before customs clearance.
Yes. If parcels arrive on the same day for the same recipient, customs can combine them for assessment even if they were paid separately.
