TRUCKING CHARGE 과세 관련 정보

In South Korea, the "Trucking Charge" related to import transportation is generally subject to Value Added Tax (VAT) at a rate of 10%.

This is because the trucking charge typically refers to the domestic inland transportation of goods from the port to the final destination. According to South Korean tax law, services provided within the country are subject to VAT.

However, if the trucking charge is an integral part of international freight services and is billed as part of the overall international shipping cost by a foreign shipping company, it might be considered a zero-rated (영세율) service under specific conditions related to international transportation. But, when a domestic logistics company or forwarder bills for inland trucking separately, it is generally considered a taxable service.

Therefore, for trucking charges related to import transportation, a 10% VAT is typically applied, and a standard tax invoice (세금계산서) should be issued.