Tobacco Import and Sales Registration in Korea — 2026 Complete Guide

1. Overview of Tobacco Import Registration

Importing foreign-made tobacco and selling it in Korea requires tobacco import and sales business registration (담배수입판매업 등록) under the Tobacco Business Act. The registration is filed with the Mayor or Do Governor (Special City Mayor, Metropolitan City Mayor, Special Self-Governing City Mayor, Do Governor or Special Self-Governing Province Governor) having jurisdiction over the head office or principal office — not with a central ministry. A license from the Minister of Economy and Finance is required only for tobacco manufacturing.

Operating a tobacco import and sales business without registration is punishable by imprisonment of up to 6 months or a fine of up to KRW 5 million. Within 7 days of registration, the Mayor or Do Governor notifies the Minister of Economy and Finance, the Commissioner of the Korea Customs Service and other relevant authorities.

2. Eligibility Requirements

• A tobacco supply contract concluded with a foreign tobacco manufacturer
• No disqualification grounds: minors, persons under adult or limited guardianship, undischarged bankrupts, persons within 1 year after completing or being exempted from a prison sentence for violating the Tobacco Business Act, persons serving a suspended prison sentence for such a violation, persons whose registration was revoked less than 2 years ago, and corporations whose representative falls under any of these
• Both corporations and individual business owners may register

3. Capital and Facility Requirements

There is no minimum capital or warehouse requirement for tobacco import and sales registration. Capital, facility and technical staff standards apply to a tobacco manufacturing license, and a storage facility requirement applies to tobacco wholesale registration.

4. Required Documents

• Application for tobacco import and sales business registration (Form No. 7 of the Enforcement Rule)
• One copy of the tobacco supply contract concluded with a foreign tobacco manufacturer

5. Application Procedure

1. Confirm the business type and check for disqualification grounds
2. Conclude a supply contract with a foreign tobacco manufacturer
3. File the application with the Mayor or Do Governor of the head office location
4. Review of the requirement and disqualification grounds
5. Issuance of the registration certificate
6. Notification to the Minister of Economy and Finance, the Korea Customs Service and others within 7 days

6. Post-Registration Obligations

• Change registration when the corporate name or representative, the head office location or the tobacco supplier changes
• Report the retail price of each product to the Mayor or Do Governor at least 6 days before sales begin, and publish it
• Display health warning text and warning images on packs, and indicate main ingredients and their content
• Request ingredient testing of products on sale every quarter, within 1 month from the start of the quarter
• Sell only to registered wholesalers or designated retailers, and observe advertising restrictions
• Tobacco is subject to customs duty, tobacco consumption tax, individual consumption tax, the National Health Promotion Charge and VAT — confirm amounts with a tax professional