Korea Tax Refund Guide: Stores, Rules, and Requirements
Minimum Purchase Amount & Eligible Stores
When making a purchase of 15,000 KRW or more at tax-free affiliated stores in Korea such as department stores, Olive Young, Daiso, hospitals, and pharmacies, you must first request a tax refund receipt. There are many tax-free affiliated stores in areas with high concentrations of foreign tourists like Myeongdong, Gangnam, and Hongdae, as well as in regions like Jeju and Busan.
Instant Refunds vs. Post-Refunds at the Airport
Some large stores like Olive Young provide instant tax refunds on the spot. However, some stores only offer post-refunds. In this case, you need to show your passport, get a tax refund receipt, and claim your tax refund at the airport. In this post, I will explain how I personally got a post-refund at the airport.
Tax-Exempt Items (Books vs. Stationery) and Downtown Refund Counters
Books are tax-exempt so they are not eligible for a tax refund, but stationery items are eligible. There are also downtown refund counters in the city. You can check the locations of these downtown refund counters on the Global Tax Free website. Purchased items must be inspected by customs at the airport in their original packaging.
Tax Refund Locations & Hours
| Departure Hall | Customs Location | Counter Location | Operating Hours | Available Currencies |
| Incheon International Airport T1 | 3F E, J Counter | 3F 28 GATE | • Manned: 07:00 ~ 21:00 • Kiosk: 24 hours | • Manned: KRW, CNY, USD, JPY • Kiosk: KRW, Alipay |
| Incheon International Airport T2 | 3F D Counter | 3F 249, 254 GATE | • Manned: 07:15 ~ 21:15 • Kiosk: 24 hours | • Manned: KRW, USD, JPY, Alipay, WeChat • Kiosk: KRW, Alipay, WeChat |
| Gimpo International Airport | 2F 1 GATE | 3F 36 GATE | • Manned: 06:30 ~ 20:00 • Kiosk: 24 hours | • Manned: KRW, USD, JPY, Alipay, WeChat • Kiosk: KRW, Alipay, WeChat |
| Gimhae International Airport | 2F B24 Check-in Counter | 2F 4 GATE | • Manned: 06:30 ~ 21:00 • Kiosk: 24 hours | • Manned: KRW, USD, JPY, Alipay, WeChat • Kiosk: KRW, Alipay, WeChat |
| Jeju International Airport | 3F 5 GATE | 3F 16 GATE | • Manned: 06:00 ~ 22:00 • Kiosk: – | • Manned: KRW, USD, CNY, Alipay • Kiosk: – |
Step 1: Why You Need Customs Inspection Before Check-in
Importance of Customs Verification for Tax Refunds
Items eligible for a tax refund must be verified by customs.
Keeping Items in Original Packaging
Therefore, you must get your export declaration approved by customs before checking in your luggage.
Step 2: Finding the Customs Declaration Desk at Incheon Airport Terminal 1
Directions to the Customs Office Near Counter J
I went to the customs declaration desk located near Counter J at Incheon International Airport Terminal 1.
Step 3: Using the Tax Refund Receipt Kiosks
Scanning Your Passport and Receipts Next to Customs
Right next to the customs declaration desk, there are kiosks for scanning tax refund receipts.
Step-by-Step Guide: How to Use the Airport Tax Refund Kiosk
Step 1: Select Your Language
* Choose your preferred language on the kiosk screen.
Step 2: Scan Your Passport
* Scan your passport using the passport reader.
Step 3: Scan Your Tax Refund Slips
* Scan only your tax refund slips (Do not scan regular store receipts).
Step 4: Check for Customs Validation (If Applicable)
* **Customs validation is required** if your refund amount per transaction exceeds KRW 75,000 or if an “X” mark appears on the screen.
Step 5: Get Customs Inspection (When Required)
* Present your items to customs for inspection. *(Note: Without customs validation and inspection, no refund or deposit will be paid.)*
Step 6: Receive Your Refund After Security Screening
* After passing through security control, proceed to **Gate 28** to collect your cash refund. (Alipay is also available for eligible users.)
Quick Summary of Refund Procedures:
- For refunds under 75,000 KRW:
- Step 1 -> Step 2 -> Step 3 -> Step 6
- For refunds of 75,000 KRW or more, or if selected at random:
- Step 1 -> Step 2 -> Step 3 -> Step 4 -> Step 5 -> Step 6
Step 4: Customs Inspection Rules & Refund Thresholds (75,000 KRW)
Rules for Under vs. Over 75,000 KRW Refunds
According to the procedure, if the refund amount is less than 75,000 KRW per transaction after scanning your passport and receipts, customs inspection is not required, and you can simply go to the tax refund center after security screening to collect your refund. If it exceeds that amount, a customs inspection is required.
What to Do If Kiosk Registration Fails & Real Experience Tips
Even if the registration is not fully completed on the kiosk machine, you must still scan your tax refund receipt. Customs officers will verify the information using the scanned data. Since I only purchased items with small amounts, the customs officer didn’t actually inspect the items individually and just asked if I had them all. They only check items worth 75,000 KRW or more one by one. In principle, all items must remain in their original packaging to complete the export declaration.
Step 5: Finding the Tax Refund Center Past Security Check
Location of the Refund Center Near Gate 28 (Terminal 1)
After passing through security screening at Incheon Airport Terminal 1, I went to the Tax Refund Center near Gate 28 to collect my refund.
Step 6: How to Collect Your Cash or Digital Refund
Using the Refund Kiosks and Receiving Alipay (For Chinese Visitors)
There are also kiosk machines here, so if you scan your tax refund receipt, the machine will dispense your refund. (Chinese visitors can also receive refunds via Alipay.)