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South Korea Tariff Rates 2026: 10% on US Imports

Updated 2026-09-14KORUS FTA

Effective Rate

10%25%

As of 2026-09-14, US imports from South Korea carry an effective tariff of about 10%. This combines the 10% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal. The rate fell from 25% after the Supreme Court struck down the IEEPA tariffs in February 2026, so importers who paid the higher rate between April 2025 and February 2026 may qualify for refunds. Goods qualifying under the KORUS FTA may enter with reduced or zero base duty, though the forced-labor tariff still applies. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).

Last verified September 14, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers

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Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

Updated Feb 21, 2026: IEEPA tariff (was 25%) struck down by SCOTUS Feb 20. Replaced by the 10% Section 122 tariff (Feb 24), which expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10% or 12.5% by economy). Base rate 25% → 10%. Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff.

IEEPA refunds — illustrative, not a personal claim

Paid IEEPA duty on imports from South Korea in 2025–early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from South Korea at the published 25% IEEPA rate carried about $12,500 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

How to claim an IEEPA refund

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Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Forced-Labor Tariff

10%

was 25% (IEEPA)

232 Steel

Free

232 Aluminum

50%

Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your product’s classification — the exact 232 treatment depends on HTS code and metal content.

KORUS FTA zeros MFN on most qualifying Korean goods. It does not cancel the Section 301 forced-labor surcharge (10%). Steel quota stays 0% Section 232; aluminum and copper stay 50%. Passenger vehicles and light trucks pay the 25% auto 232 instead of the 10% forced-labor layer — KORUS does not waive 232.

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AD/CVD Notice: Some products from South Korea are subject to additional anti-dumping or countervailing duties not shown in the base rates above. These duties can be substantial (50-500%+ on some products). Learn about AD/CVD duties

South Korea Import Tariff Overview

South Korea saw major tariff relief from the SCOTUS ruling — its IEEPA rate dropped from 25% to the current 10% base tariff — now the Section 301 forced-labor tariff that replaced Section 122 on July 24, 2026. Combined with the KORUS FTA (which eliminates MFN duties on qualifying goods), South Korea is now one of the most cost-effective Asian sourcing origins at $116B in annual US imports.

The KORUS FTA, in effect since 2012, eliminated tariffs on approximately 95% of bilateral trade in goods. The old 25% IEEPA tariff had created an unusually punitive layered structure on top of KORUS preferences. The SCOTUS ruling and shift to 10% Section 122 has restored South Korea's competitive position. South Korea has a Section 232 steel quota arrangement (TRQ) that exempts qualifying steel volumes from the 50% tariff.

Key Products Imported from South Korea

Top imports include semiconductors and display panels, passenger vehicles (Hyundai, Kia, Genesis), auto parts, machinery, organic chemicals, and steel products. South Korea is a critical supplier of memory chips, OLED displays, and EV batteries (Samsung SDI, LG Energy Solution, SK Innovation).

Recent Changes

Feb 20, 2026: SCOTUS struck down IEEPA tariffs — South Korea's rate dropped from 25% to the 10% base rate — now the Section 301 forced-labor tariff, which replaced the expired Section 122 baseline on July 24, 2026. This represents a 15-point reduction and major relief for Korean exporters. Section 232 steel quota arrangement remains. Samsung, LG, SK, and Hyundai continue expanding US manufacturing operations (EV battery gigafactories in Georgia, Tennessee, and Michigan). KORUS FTA is stable.

Tips for Importers

KORUS FTA certificates of origin are now even more valuable — they eliminate MFN duties, leaving only the 10% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026, down from 25% IEEPA). For semiconductors, most enter at 0% MFN, so the tariff burden is just that 10% forced-labor layer. Hyundai, Kia, and Genesis vehicles built in the US (Alabama, Georgia) avoid all import tariffs. Korean steel within the Section 232 TRQ avoids the 50% surcharge. Section 122 expired July 24, 2026 and was replaced by the forced-labor tariff, so the 10% base layer remains.

How Are US Tariffs on South Korea Imports Calculated?

US import duties on goods from South Korea are determined by multiple overlapping tariff authorities. The base layer is the 10% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. South Korea benefits from the KORUS FTA, which can eliminate MFN base duties on qualifying goods — though the forced-labor tariff still applies on top of FTA preferences.

To calculate the total duty on a specific import from South Korea, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare South Korea rates with other countries to evaluate sourcing alternatives.

Already importing from South Korea? If you paid IEEPA duty in 2025–early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties — a separate program from CAPE.

Rates by Product Sector

Sector	Base Rate	Surcharge	Effective Rate	Notes
Electronics	0%	—	Free	—
Automobiles & Parts	0%	—	Free	KORUS zeros MFN only. Calculator adds the 25% auto 232 — KORUS does not waive it.
Steel & Aluminum	0%	—	Free	Quota arrangement
Machinery & Equipment	0%	—	Free	—

See tariff rates for:

Electronics Clothing & Apparel Footwear Automobiles & Parts Steel & Aluminum Food & Agriculture Furniture Machinery & Equipment Pharmaceuticals Plastics & Rubber Toys & Games Energy & Batteries Textiles & Fabrics Chemicals

Compare with Alternative Sources

🇯🇵Japan 🇹🇼Taiwan 🇩🇪Germany Full Comparison Tool

Browse South Korea Tariffs by Product Category

Ch. 27: Mineral Fuels, Oils0.5% avg MFN Ch. 30: Pharmaceutical Products0% avg MFN Ch. 39: Plastics4.2% avg MFN Ch. 61: Knitted or Crocheted Clothing14.5% avg MFN Ch. 62: Woven Clothing12% avg MFN Ch. 72: Iron and Steel1.8% avg MFN Ch. 73: Articles of Iron or Steel3.5% avg MFN Ch. 84: Machinery2% avg MFN Ch. 85: Electrical Machinery2.5% avg MFN Ch. 87: Vehicles (not Railway)2.5% avg MFN

Compare South Korea with Other Countries

South Korea vs China South Korea vs Japan South Korea vs Japan South Korea vs Taiwan South Korea vs China

US States Importing from South Korea

California$450B total imports Texas$300B total imports Michigan$100B total imports Georgia$80B total imports Washington$65B total imports Maryland$35B total imports

Calculate Duty from South Korea

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Declared Value (USD)

South Korea Tariffs by Product

Electronics from South Korea10% effective rate Clothing from South Korea10% effective rate Auto Parts from South Korea25% effective rate Steel from South Korea0% effective rate Machinery from South Korea10% effective rate Plastics from South Korea10% effective rate Batteries from South Korea10% effective rate Textiles from South Korea10% effective rate Chemicals from South Korea10% effective rate

Industry-Specific Refund Tools for South Korea Importers

Electronics Refund EstimatorPer-entry breakdown + Master Plan call Steel Refund EstimatorPer-entry breakdown + Master Plan call

Guides for South Korea Importers

Section 122 Expires Tomorrow: The July 24 Tariff Playbook for Importers6 min read Manufacturing Drawback, Explained: Recover Duties on Imported Components in Exported Products8 min read The Trump-Xi Deal Doesn't Touch Your 2025 Refunds. But It Changes Why You Should Claim Them This Week.9 min read The Same Court Paused IEEPA Tariffs Last Year. Then SCOTUS Killed Them. Section 122 Just Hit Step One.8 min read

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Frequently Asked Questions

How much did South Korean tariffs drop after the SCOTUS ruling?

South Korea's tariff rate dropped from 25% (IEEPA) to 10% (Section 122), a 15-percentage-point reduction. This is one of the largest rate decreases among US trading partners, restoring South Korea's competitive positioning in the Asian supply chain.

How does the KORUS FTA interact with the Section 122 tariff?

KORUS eliminates MFN base duties on qualifying goods, but the 10% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) applies on top. For example, a Korean auto part with a 2.5% MFN rate enters at just 10% with KORUS (versus 12.5% without), since KORUS zeros out the base rate.

Are Korean EV batteries subject to tariffs?

Korean EV batteries face the 10% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) but are exempt from the Section 301 surcharges that apply to Chinese batteries. Samsung SDI, LG Energy Solution, and SK Innovation are also building US gigafactories that will produce batteries domestically, avoiding tariffs entirely.

How does the South Korean steel quota arrangement work?

South Korea negotiated a tariff-rate quota (TRQ) that allows a set volume of steel to enter without the 50% Section 232 tariff. Steel within the quota pays only MFN rates plus the forced-labor tariff. Once the quota is exceeded, the full 50% Section 232 tariff applies.

Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.