Exporting plush and merchandise to South Korea

Toys in Korea fall under the Special Act on the Safety of Children’s Products. Plush needs safety confirmation testing by a designated Korean testing body and the KC mark before sale, with labeling in Korean. Vietnam-origin goods can claim preferential duty under Korea’s FTAs with Vietnam and ASEAN.

Checked 9 Nov 20262 requirements for plush2 sources

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At a glance

Import duty from Vietnam
General rates on many toy lines are up to 8%; Vietnam-origin goods can claim preferential rates under VKFTA, AKFTA or RCEP with a certificate of origin. Confirm the line on Korea Customs UNI-PASS.
Tax at import
Import VAT 10%.
Marks
KC mark (children’s products safety confirmation).
Key document
Safety confirmation certificate from a designated testing body.
Labels
Korean: product name, model, manufacturer or importer, age, warnings, country of origin.
Responsible party
The Korean importer obtains the certification and marks the product.

Easy to miss

  • Testing in Korea’s systemCertification runs through bodies designated under the Korean act; foreign reports support but do not replace it.
  • Origin markingCountry of origin must be marked under the Foreign Trade Act.
  • FTA paperworkPreferential duty needs the right certificate of origin for the agreement claimed.

Requirements by product

Pick your product. Indicative checklist from Takara’s market rule set; the accredited lab confirms the final scope.

Plush & toys1 test · 1 label

  • Test
    KC (Special Act on Safety of Children’s Products)

    Products for children under 13 need KC certification, safety confirmation or supplier’s conformity depending on the category; toys go through a designated lab. KC mark and Korean labeling required.

  • Label
    Country-of-origin marking (Foreign Trade Act)

    Imported goods carry a country-of-origin mark, for example "Made in Vietnam", on the product or its packaging.

Apparel1 test · 1 label

  • Test
    KC (Electrical Appliances and Consumer Products Safety Control Act)

    In-scope household products, including household textiles, need supplier’s conformity confirmation and Korean labeling.

  • Label
    Country-of-origin marking (Foreign Trade Act)

    Imported goods carry a country-of-origin mark, for example "Made in Vietnam", on the product or its packaging.

Drinkware1 test · 1 label

  • Test
    Food Sanitation Act (utensils & containers)

    Material and migration standards for food-contact items, with an import declaration to the Ministry of Food and Drug Safety.

  • Label
    Country-of-origin marking (Foreign Trade Act)

    Imported goods carry a country-of-origin mark, for example "Made in Vietnam", on the product or its packaging.

Electronics2 tests · 1 label

  • Test
    KC (Special Act on Safety of Children’s Products)

    Products for children under 13 need KC certification, safety confirmation or supplier’s conformity depending on the category; toys go through a designated lab. KC mark and Korean labeling required.

  • Test
    KC electrical safety & EMC / radio

    Electrical safety certification plus EMC or radio conformity registration with the KC mark.

  • Label
    Country-of-origin marking (Foreign Trade Act)

    Imported goods carry a country-of-origin mark, for example "Made in Vietnam", on the product or its packaging.

Selling through retailers or under license (2 more)
  • Audit
    Retailer test protocol & factory audit

    Major retailers usually set their own lab test protocol and require a social-compliance audit (for example amfori BSCI or Sedex SMETA) at the producing partner factory. These programs are generally practical for relatively large orders.

  • Audit
    Licensor approvals & factory program

    Licensors approve the concept, pre-production and final samples, and some (for example Disney FAMA) require production at an authorized partner factory. Authorized facilities are limited and generally practical for larger orders.

How Takara handles it

  1. Declare the marketList every market and retailer at inquiry. It sets the tests and the eligible partner factories.
  2. Design for testingComponents, colors and labels are chosen so testing stays clear and affordable.
  3. Test before productionAccredited labs test the approved sample and risky components on production materials.
  4. Label and documentMarks, local-language labels and your importer’s documents are ready before shipment.

Custom plush for export starts at 1,000 pieces per design, because testing is a fixed cost per design.

Questions

Does plush need KC certification in Korea?

Yes. Toys are children’s products under the Special Act and need safety confirmation and the KC mark before sale.

What duty applies to plush from Vietnam?

General rates on toy lines can reach 8%, but Vietnam-origin goods can claim preferential rates under VKFTA, AKFTA or RCEP. Check the exact line on UNI-PASS.

Sources

Checked on 9 November 2026. General information, not legal or customs advice: confirm the rate for your exact tariff code and the requirements for your product with a customs broker or accredited lab.

  1. Korea Customs Service, UNI-PASS tariff search
  2. Korea Customs Service, FTA portal

Planning plush for South Korea?

Send the design, quantity, age grade and sales channel. Takara replies within 3 business days with a quote that includes testing and documents.