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Glossary Simplified Import Declaration

Simplified Import Declaration refers to reporting and processing duty-free items recognized for personal use, etc. by writing import declaration items in the declaration form without attaching documents. Some examples include tax-exempt items a domestic resident receives for self-use where the total cost is less than USD 150 and tax-exempt commercial samples where the total taxable amount including freight rate is less than USD 250. (as of 2023)
Source : National Logistics Information Center of Korea