US Tariffs on Tobacco from South Korea — 10% (2026)

Tobacco from South Korea represent an important segment of bilateral trade, with approximately $169B in total bilateral trade.

The current tariff framework for tobacco from South Korea reflects the post-SCOTUS landscape: a 10% Section 122 tariff replaced the previously higher IEEPA rates after the Court's February 2026 ruling.

The Section 122 tariff is subject to a 150-day statutory time limit and is set to expire approximately July 24, 2026, unless Congress acts to extend or replace it. Importers should monitor legislative developments closely as this deadline approaches.

Tobacco (HTS Chapter 24) carry an average MFN duty rate of 19.8% in addition to the Section 122 tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from South Korea.

South Korea is party to the KORUS, which may provide preferential or duty-free access for qualifying tobacco. Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 24 imported from South Korea include Cigarettes, Cigars, Pipe tobacco, Chewing tobacco, Unmanufactured tobacco leaf, and Snuff.