Korea Export Declaration Types: Standard, Simplified, List

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SEONGWOO GLOBAL Published 2026-08-29

Contents · 5 sections

Korea export declaration types compared
The standard export declaration
The e-commerce simplified declaration
List clearance: when the declaration is waived
Which route fits your shipment

A Korea export declaration takes one of three forms: the standard export declaration that applies to every export by default, a simplified declaration with fewer data fields for e-commerce goods, and list-based clearance, where a courier or postal manifest replaces the declaration altogether.

Article 241 of the Customs Act¹ requires goods to be declared to customs before export, and allows declarations for items such as postal items and courier consignments to be waived or simplified.

For a wholesale shipment of cosmetics in cartons to an overseas buyer, the standard declaration is almost always the one that applies. The table compares the three routes, followed by when each one fits.

Korea export declaration types compared

Item	Standard export declaration	E-commerce simplified declaration	List clearance (declaration waived)
Legal basis	Customs Act Art. 241; Notice, Chapter 2	Notice Art. 43	Enforcement Decree Art. 246(4); Notice Art. 55
Scope	Default for all exports	E-commerce goods up to KRW 5 million (FOB)	Listed items such as documents and samples; goods up to KRW 2 million (FOB) not claiming duty drawback; others
How it is filed	Electronic declaration plus invoice and documents sent to the customs system	Some fields omitted; filed via the e-commerce simplified system or list-conversion system	Courier manifest, postal manifest or invoice-based list declaration
Who files	Owner of the goods, a licensed customs broker, or the manufacturer that supplied the goods	E-commerce exporters and others	Express couriers, the customs post office, or the invoice-list declarant
Unit	Per loading unit (B/L or AWB)	As under the standard procedure	Per manifest
Export declaration record	Yes	Yes	No; the declaration is waived
Fit for B2B cosmetics wholesale	Standard route	Limited to e-commerce sales	Samples and small consignments only

“Notice” refers to Korea Customs Service’s Notice on Export and Return Clearance². Value thresholds are those of the version in force from 26 June 2026.

The standard export declaration

The standard declaration is the default. Under the Notice, the exporter declares to the customs office responsible for the place where the goods are kept (Art. 4).

The declaration is made in the name of the owner of the goods or a licensed customs broker, customs corporation or clearance corporation, and may also be made in the name of the manufacturer that supplied the goods (Art. 5).

It is filed per loading unit, meaning per shipping request, bill of lading or air waybill (Art. 6), by sending the electronic declaration and supporting documents such as the invoice to the customs system (Art. 7).

The declared value is on a free-on-board basis (Enforcement Decree Art. 246(3)).
Accepted goods must be loaded within 30 days of acceptance (Customs Act Art. 251).
The export declaration certificate is the standard proof that goods were exported, and buyers or banks often ask for it.

The e-commerce simplified declaration

Article 43 of the Notice allows a simplified declaration for goods valued at KRW 5 million (FOB) or less that are declared as e-commerce simplified exports, or filed through the e-commerce simplified declaration system or the export list-conversion system. It is the standard procedure with fewer fields to complete. Goods that need export approval under other laws are excluded.

It is designed for sellers shipping single orders to overseas consumers, which is a different business from supplying an overseas importer by the carton.

List clearance: when the declaration is waived

Article 246(4) of the Enforcement Decree lists items for which a declaration can be waived, including postal items and courier or separately sent consignments designated by Korea Customs for fast clearance.

Article 55 of the Notice applies this to items such as catalogues and documents, press materials, and goods valued at KRW 2 million (FOB) or less that do not claim duty drawback, which can leave Korea on a courier manifest or postal manifest instead of a declaration.

Couriers must transmit the manifest to the customs system before loading (Art. 56).

Cosmetics samples sent by express courier may go this way. Because the declaration is waived, there is no export declaration record, and goods claiming duty drawback are outside list clearance.

Which route fits your shipment

Wholesale cartons to an overseas buyer: standard declaration, with the export declaration certificate sent alongside the shipping documents.
Online sales to overseas consumers: consider the e-commerce simplified declaration within its value limit.
Samples or catalogues: check whether your courier can clear them on a manifest.

Every declaration needs a tariff classification, so confirm the HS code for cosmetics first. The full export sequence is in how to export cosmetics from Korea.

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