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Tax structure

  • 자동차관련세제
  • 수입차세금구조
  • 수입차관세변화주이표

<as of Jun. 2018>

Classifi cation Tax Name Tax Type Taxation Base Tax Rate
Importing Process Tariff ¹⁾ National Tax Customs Law 8% of CIF Price (or Ex-works Price)
Purchasing Process Individual Consumption Tax ¹⁾ National Tax Article #1 of Individual Consumption Tax Law 5% of CIF(or Ex-works Price)
Education Tax National Tax Article #5 of Education Tax Law 30% of Individual Consumption Tax
Value Added Tax (VAT) National Tax Article #1 & #14 of VAT Tax Law 10% of Supply Price (Consumer's Price-VAT)
Registration Process Acquisition Tax Local Tax Article #112 Local Tax Law 7% of Supply Price (Consumer's Price-VAT)
Public Bond Local Tax Article #13 of Metropolitan Railroad Law,
Act of Establishing the Fund for Local Area Development
[Metropolitan Railroad Bond : Passenger car for private use new registration]
1,000cc ~1,600cc : 9%
1,600cc~ 2,000cc : 12%
Over 2,000cc : 20%
Multi-purpose vehicle : 5%
[Local Development Bond]
Depend on registration area
Ownership Process Automobile Tax Local Tax Article #127 of Local Tax Law Passenger car for private use
1601cc~: 200KRW/cc,
~1600cc: 140KRW/cc,
~1000cc: 80KRW/cc
Education Tax Local Tax Article #151 of Local Tax Law 30% of Automobile Tax
Operation Process Fuel Individual Consumption Tax
(Transportation. Energy. Environment Tax)
National Tax Article #1 of Individual Consumption Tax Law
Article #2 of Transportation.Energy.
Environment Tax Law
Varying according to fuel type
Education Tax National Tax Article #5 of Education Tax Law 15% of Fuel Individual Consumption Tax
Driving Tax Local Tax Article #136 of Local Tax Law [Legal tax rate] 36% of Fuel Individual Consumption Tax
[Flexible tax rate] 26% of Fuel Individual Consumption Tax
VAT National Tax Article #1 & #14 of VAT Tax Law 10% of Fuel Supply Price

1) Tariff is various according to the vehicle's origin due to the Kor-EU FTA & Kor-US FTA.

<as of Jun. 2018>

Classifi cation Tax Name Tax Type Tax Rate Engine Displacement
~2000cc 2001cc~
In case of assuming CIF(Ex-works Price)of 100 100 Same as left
Importing Process Tariff ¹⁾ National Tax 8% of CIF Price (or Ex-works Price) 8(100X8%)
Purchasing Process Individual Consumption Tax National Tax 5% of CIF(or Ex-works Price) 5.4(108X5%)
Education Tax National Tax 30% of Individual Consumption Tax 1.62(5.4X30%)
Importer's Margin
Supply Price 115.02
(100+8+5.4+1.62)
Value Added Tax (VAT) National Tax 10% of Supply Price(CIF + Tariff + Individual Consumption Tax+ Education Tax) 11.50(115.02X10%)
Consumer’s Price 126.52(115.02+11.50)
Acquisition Process Acquisition Tax Local Tax 7% of Supply Price (Consumer's Price - VAT) 8.05(115.02X7%)
Public Bond Local Tax [Metropolitan Railroad Bond : Passenger car for private use new registration]
1,000cc ~1,600cc : 9%
1,600cc~ 2,000cc : 12%
Over 2,000cc : 20%
Multi-purpose vehicle : 5%
[Local Development Bond]
Depend on registration area
13.80(115.02X12%) 23.00
(115.02X20%)
Price after final acquisition 148.37 157.57
  • 1) Tariff is various according to the vehicle's origin due to the Kor-EU FTA & Kor-US FTA.
  • ※ Mini cars below 1000cc are exempted from individual consumption tax, education tax and acquisition tax
Year 87 88 89 90 91 92 93 94 95~Present
Customs Tax 50% 40%, 30% 25% 20% 20% 17% 15% 10% 8%
  • 1) Tariff is various according to the vehicle's origin due to the Kor-EU FTA & Kor-US FTA.