The following goods may be imported into the Republic of Korea - without incurring customs duty:

• 200 cigarettes or 50 cigars or 250g of other tobacco products (by persons aged 19 and over).
• One bottle (not exceeding 1l) of alcoholic beverage (by persons aged 20 and over).
• 60ml of perfume.
• Gifts up to the value of US$400.

Restricted items: Guns, firearms, knives and explosives; drugs (narcotics and psychotropic substances); quarantine-required goods (food, animal material, plant material etc); articles controlled by the Convention on International Trade in Endangered Species.

Books, publications, drawings and paintings, films, pornographic materials, video work and other items of similar nature considered to be harmful to public security or traditional custom; goods which may reveal confidential information about the government or which may be used for intelligence activities; coins, currency, bank notes, debenture and/or other negotiable instrument counterfeited, forged or imitated.