Alcohol regulations in South Korea

Licences needed

Liquor Manufacturing Licence (주류제조면허) issued by type of spirit (e.g., Distilled Soju, Whisky, Brandy, General Distilled Liquor) and Food Manufacturing/Processing Registration under the Food Sanitation Act.

Authority

Head of the competent District Tax Office (National Tax Service) in coordination with the Ministry of Food and Drug Safety (MFDS) and local municipal authorities.

Documents

Application form, manufacturing process flow sheet, facility specifications and equipment drawings, production capacity forecast, building and land registry/lease contracts, water test inspection reports, and business plan.

Fees

Local registration licence tax and stamp duty (typically KRW 40,000 to KRW 100,000 depending on location and facility scale).

Time to obtain

Approximately 40 to 90 days, subject to on-site facility verification and technical evaluation by the NTS Technical Support Center.

Who can import

Only South Korean registered corporate entities or sole proprietors holding both an MFDS Imported Food Import/Sales Registration and an NTS Liquor Import Licence. Foreign suppliers cannot import directly without a locally licensed partner.

Licences or registrations

Imported Food Import and Sales Business Registration (수입식품등 수입·판매업 등록) and Liquor Import Business Licence (주류수입업 면허).

Authority

Ministry of Food and Drug Safety (MFDS) and National Tax Service (Competent District Tax Office).

Documents

Certificate of business registration, importer food hygiene training certificate, facility/warehouse lease agreement or proof of storage facilities, and foreign food facility registration confirmation.

Fees

MFDS business registration fee (approx. KRW 28,000) plus local licence registration taxes.

Time to obtain

Typically 2 to 4 weeks total for obtaining both MFDS registration and the NTS liquor import licence.

Required: yes Process: The foreign manufacturing plant must be pre-registered with MFDS at least 7 days before filing an import declaration. Importers must lodge an electronic import declaration via the MFDS portal for each…

Commercial imports must be handled by a licensed importer of record; no state monopoly exists. Distilled spirits including whisky and high-volume liquors cleared for domestic retail distribution must be affixed with NTS RFID…

Standard MFN customs duty on distilled spirits (HS 2208) is 20% ad valorem on CIF value. Under free trade agreements (including KORUS FTA, Korea-EU FTA, and Korea-UK FTA), preferential customs duty for whisky, bourbon, gin, rum, vodka, and brandy is 0%.

Distilled spirits face an ad valorem Liquor Tax of 72% applied to the tax base (CIF import value + customs duty). Education Tax is 30% of the Liquor Tax (amounting to 21.6% of the CIF + duty base). Value Added Tax (VAT) of 10%…

Multi-tier distribution strictly regulated by the NTS. Importers sell to licensed comprehensive liquor wholesalers or authorized retailers. Sales to consumers are handled by licensed retail shops (convenience stores,…

Restricted. Direct online delivery of commercial distilled spirits to consumers' homes is banned under NTS rules. However, the 'Smart Order' model is permitted, allowing consumers to purchase and pay via mobile apps or websites…

Mandatory Korean-language label (pre-printed or firmly affixed sticker) containing: product name, liquor category, alcohol by volume (ABV %), volume (mL/L), country of origin, foreign manufacturer name, importer…

Regulated under Articles 8 and 8-2 of the National Health Promotion Act. Broadcast advertising on television and radio is prohibited between 07:00 and 22:00. Commercials for alcoholic beverages with an ABV exceeding 17% are…

Defined under the Liquor Tax Act Enforcement Decree and MFDS Food Code. Distilled alcoholic beverages are categorized into Soju, Whisky, Brandy, General Distilled Liquor, and Liqueur. Whisky must be distilled from fermented…

No dry counties or dry municipalities exist; however, under the National Health Promotion Act, local municipal governments and district offices are empowered to designate public parks, children's playgrounds, riverside parks, and…

Implementation of the Reference Sale Price System (기준판매비율) by the National Tax Service in 2024, setting standard deduction rates for domestic spirits (including soju and domestic whisky/brandy) to adjust the taxable base and…

Strong domestic consumer appetite for premium single malt Scotch, American bourbon, craft gin, and aged spirits among younger demographics provides lucrative opportunities, particularly when leveraging 0% preferential tariffs…

1. Korea Legislation Research Institute - Liquor Tax Act
2. Korea Legislation Research Institute - Liquor License Act
3. Korea Legislation Research Institute - National Health Promotion Act
4. Korea Legislation Research Institute - Youth Protection Act
5. U.S. Alcohol and Tobacco Tax and Trade Bureau (TTB) - South Korea Beverage Alcohol Export Requirements
6. National Tax Service (NTS) - Notice on Standard Deduction Rates (기준판매비율 고시)