Korea KCS tariff + KCFTA + RCEP lookup (chemicals)
Pick the right Korea duty preference before the Form K leaves the factory.
Korea is one of the few markets where a Chinese chemicals exporter has two structurally separate preference paths into one importer of record. KCFTA (Form K) has been live since 20 December 2015 with a 20-year staging schedule that bottoms out at 0 % for most chapter 28 to 39 lines by 2034. RCEP has been live for Korea since 1 February 2022 with a different staging schedule and a different Proof of Origin format. The buyer picks one, the supplier issues the matching certificate, the duty rate at UNI-PASS lands at the lower applied rate. Pick wrong and the import drops to MFN.
Search the index of 2,691 HS lines across chapters 28 to 39 (1,054 unique HS6), find the closest HS6 to your shipment, and the result returns the MFN, KCFTA Form K, and RCEP rate columns, all hedged to UNI-PASS and fta.go.kr per the CLAUDE.md verification rule.
Important. Read before using.
MFN, KCFTA, and RCEP rates are deliberately hedged in this dataset to the UNI-PASS and fta.go.kr current schedule per CLAUDE.md regulatory drafting rule. FTA preference rates stage by year under the agreement schedule; the applied rate at the date of import declaration is the only number that closes the duty at customs.
Use the lookup to confirm HS6 coverage, then click through to UNI-PASS for the binding MFN and FTA rate per Korean HSK code, and fta.go.kr for the staging schedule and the Proof of Origin requirements (Form K under KCFTA, Annex 3A under RCEP).
Pro members only
Subscribe to Sourzi Pro for access
This tool is on the Pro tier at USD 59 per month. Pro unlocks the Korea KCS lookup alongside the China VAT export rebate calculator, the EU CBAM scope checker, the AU and US AD/CVD lookups, the EU REACH SVHC and Annex XIV lookup, the US HTS chapters 28 to 39 lookup, the AU landed-cost calculator, the DFAT sanctions screener, and the AICIS checker.
The free catalogue at /tools covers most one-off procurement workflows. Pro is for the procurement team that imports into Korea every month and wants the MFN, KCFTA, and RCEP rate columns one tab away on every supplier qualification call.
Worked example: methanol shipment, China to Ulsan
A Korean petrochemical buyer at Ulsan needs 5,000 tonnes of methanol per quarter. Chinese supplier quotes USD 380 per tonne CIF Ulsan against HS code 2905.11. Without a preference certificate, the import lands at the MFN rate published at UNI-PASS plus the 10 % VAT line on CIF plus duty. With a KCFTA Form K, the duty is the KCFTA staged rate for 2905.11 at the current year of the agreement (year 11 since entry into force, mid-staging period). With a RCEP Proof of Origin, the duty is the RCEP staged rate for the current year (year 4 since entry into force).
The lookup catches this earlier: search "2905.11" or "methanol" in the box above and the result panel returns the HS6 row with all three rate columns hedged and the UNI-PASS plus fta.go.kr redirects. The buyer opens UNI-PASS for the binding KCFTA and RCEP applied rates for 2905.11 on the import-declaration date, compares the two, and asks the Chinese supplier to issue the matching Form K or RCEP Proof of Origin. The supplier issues the lower-rate certificate; the import lands at the lower duty; the buyer captures the spread against the MFN reference.
The fix is the supplier-qualification call. Before agreeing terms with a new Chinese supplier shipping into Korea, run the HS6 through this lookup, then through UNI-PASS, to size the rate column. If the supplier cannot issue either certificate (no CCPIT relationship for Form K, not approved exporter for RCEP), the buyer either absorbs the MFN spread or moves to a supplier who can. Two minutes of work; sometimes 4 to 6 % of CIF value on the duty line.
Frequently asked
What is the difference between MFN, KCFTA, and RCEP rates?
MFN (Most-Favoured-Nation) is the WTO-bound rate Korea applies by default to imports from WTO members without an FTA preference. For chemicals in chapters 28 to 39, MFN rates typically sit at 5.5 % to 6.5 % for primary chemicals and 8 % for downstream articles. KCFTA (Korea-China FTA, in force 20 December 2015) provides a preference rate under a Form K certificate of origin, lower than MFN, on a 20-year staging schedule that bottoms out at 0 % for most chapter 28 to 39 lines by 2034. RCEP (in force for Korea on 1 February 2022) provides an alternative preference for imports from RCEP members; for China-origin chemicals shipping into Korea, the buyer can elect either KCFTA or RCEP, whichever gives the lower duty at the date of declaration.
Why does the lookup hedge every rate?
Per CLAUDE.md regulatory drafting rule, every percentage rate (AD margin, capacity share, market share, VAT rebate, FTA preference) needs a primary-source citation or a hedge to the source. KCFTA and RCEP rates are staged: a 13 % MFN rate in 2026 may be 8 % under KCFTA Form K and 6 % under RCEP today; the same HS code could be 0 % under both in 2034. Pinning a static rate in a JSON file would defeat the purpose of running this tool. The dataset deliberately keeps the operator on the binding UNI-PASS and fta.go.kr sources for the rate at the date of declaration.
How do I prove KCFTA origin for a Form K?
KCFTA Form K is issued by the China Council for the Promotion of International Trade (CCPIT) or by an electronic certification through the China International Trade Single Window. The certificate names the consigner, consignee, HS code, origin criterion (WO wholly obtained, PSR product-specific rule, RVC regional value content typically 40% or 45%), and the FOB value where RVC applies. The Korean importer of record presents the Form K at UNI-PASS to claim the KCFTA preference rate. Without a valid Form K, the import drops to MFN.
How do I prove RCEP origin?
RCEP uses a Proof of Origin that can be (i) a certificate of origin issued by an authorised body, (ii) a declaration of origin by an approved exporter, or (iii) for back-to-back movements from late 2024 onwards, a Proof of Origin issued by an intermediate party. The criterion is WO, CTC (change in tariff classification), RVC (typically 40%), or PSR per Annex 3A. For chemicals in chapters 28 to 39, CTSH (change in tariff sub-heading) plus a regional value-add or specific chemical-reaction rule applies; check the Annex 3A PSR for the specific HS6.
Does Korea apply VAT on imports?
Yes. Korea applies a 10 % VAT (부가가치세) on the CIF value plus customs duty for most imports. The 10 % rate has been stable since the VAT Act 1976. Bonded-zone imports, free-economic-zone imports, and certain duty-exempt categories (humanitarian aid, sample below threshold, specific R&D imports) are handled at customs entry. The calculator does not currently overlay the VAT line because the VAT base is CIF plus duty and the calculator stops at the duty-rate lookup.
Can I stack KCFTA with RCEP?
No. The importer elects one preference per shipment per HS code. The relevant question is which preference gives the lower applied rate at the date of declaration for the supplier on the bill of lading. For some HS codes KCFTA bottoms out at 0 % faster than RCEP; for others the inverse. Run both rates on UNI-PASS at quote time and pick the one with the lower applied rate, then ask the supplier to issue the matching Form K (KCFTA) or Proof of Origin (RCEP).
Related tools
The same Chinese supplier on the Korea-import side can be sized against the US import-side stack with the US HTS chapters 28 to 39 + Section 301 lookup, against EU CBAM exposure with the EU CBAM scope checker, and against AU import duty with the AU landed cost calculator. The supplier-side VAT rebate sits at the China VAT export rebate calculator.