Korea Duty-Free Alcohol Limit 2026: 2 Liters, $400, and the Tax If You Go Over
Bottom line: Korea's duty-free alcohol allowance for arriving travelers isn't "2 bottles" anymore. The real test is volume and price together: all alcohol combined must be 2 liters or less AND worth USD 400 or less. Break either number and you owe tax on it.
If you didn't know: Declare the extra yourself at arrival and customs cuts the duty by 30%, so you pay 70% of what's owed. Get caught not declaring and a 40% surcharge is added on top instead — you pay 140% of the same duty, roughly double. Get caught twice within two years and the surcharge rises to 60%.
General goods USD 800 per person · Alcohol: 2 liters or less AND USD 400 or less (both conditions, no bottle-count limit) · Tobacco: 200 cigarettes (e-cigarette liquid 20ml, under 1% nicotine) · Perfume 100ml · Travelers under 19 get no alcohol/tobacco allowance · Self-declare: 30% duty reduction · Caught undeclared: 40% surcharge (60% for a second violation within 2 years) · Korea Customs Service 1544-1285.
The rule now runs on volume and price, not bottle count — if you've seen advice saying "two bottles of whisky is fine," that's outdated. Declaring the excess yourself at the counter gets the 30% cut; getting flagged by a customs officer instead adds the surcharge, and repeat violations push the surcharge rate higher. Minors carry zero alcohol/tobacco allowance regardless of what they're traveling with. These figures were checked on the Korea Customs Service (customs.go.kr) traveler's carry-on goods clearance page on 2026-11-09.
This article summarizes official information and is not legal, medical, or financial advice.
Journey stage: First hour · Verified 2026-11-09
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