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Selling beer, wine and spirits in South Korea

In South Korea, alcoholic beverages are taxed under the Liquor Tax Act, which classes them and sets the rates, and the Liquor License Act requires licences to make and sell them from the competent tax office. As beverages they are also foods under the Food Sanitation Act, so food labelling and the imported food rules apply.

Updated · Each section links to the official source it comes from

Tax
Liquor Tax Act (주세법)
Licences
Liquor License Act (주류 면허 등에 관한 법률)
Who pays
The manufacturer on release, or the importer liable for customs duty
Alcoholic beverage
At least 1% alcohol, with exceptions
Food law
Food Sanitation Act and labelling Act also apply

Before a product goes on sale

The questions to answer, in the order they usually come up.

  1. 1Which class of alcoholic beverage is it under the Liquor Tax Act? Read more
  2. 2Who holds the manufacturing or sales licence? Read more
  3. 3Is a tax verification label required on the container? Read more
  4. 4Does it meet the food standards, and does the label carry the food particulars? Read more
  5. 5How is it imported, and who pays the liquor tax? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Liquor tax and classification

What counts as an alcoholic beverage, its class, and the rate of tax.

  • Alcoholic beverages include spirits and beverages with at least 1% alcohol, excluding drugs and certain seasoned foods containing alcohol (Article 2, Liquor Tax Act).
  • They are classed as spirits; brewed beverages (makkoli, rice wine, refined rice wine, beer, fruit wine); distilled beverages (soju, whisky, brandy, other distilled beverages, liqueur); and other alcoholic beverages (Article 5).
  • Alcohol content is the volume of alcohol in 100 ml at 15°C (Article 6).
  • Spirits, makkoli and beer are taxed by quantity; other beverages by price (Article 7). Beer is taxed at 885,700 won per kilolitre, fruit wine at 30% and distilled beverages at 72% (Article 8).
  • No alcoholic beverage may contain harmful ingredients under the Food Sanitation Act or other sanitation statutes prescribed by Presidential Decree (Article 6(3)).

How we help: Compliant Always records the class and alcohol content of each product with the specification behind it. Ask about this

Licences, records and tax verification labels

Who may make and sell alcohol, and how containers show the tax was paid.

  • Manufacturing liquor requires a licence from the head of the competent tax office for each manufacturing plant and type of liquor (Article 3, Liquor License Act).
  • A liquor sales business, including sales brokerage, requires a licence from the head of the competent tax office (Article 5).
  • A licensed manufacturer may contract out manufacture to another licensed manufacturer, and reports it to the tax office (Article 3(8) and (9)).
  • The Commissioner of the National Tax Service may require a tax verification label on containers shipped out, certifying that tax was paid or exempted (Article 22).
  • Liquor without a tax verification label, or made without a licence, may not be held for sale (Article 23).
  • Manufacturers and dealers report manufacture, storage and sale to the tax office, and keep ledgers (Articles 24 and 25).

How we help: Compliant Always keeps the licences behind each product and channel, dated, and shows which are missing or due. Ask about this

Food safety and labelling

Alcoholic beverages are beverages, and beverages are food.

  • The Food Sanitation Act defines "foods" as all types of foods and beverages, other than those taken as medicine (Article 2).
  • Food meets the standards and specifications MFDS publicly notifies (Article 7).
  • The label shows the product name, net quantity and ingredient names; the business name and location; warnings for consumer safety; and dates as the Prime Ministerial Decree requires (Article 4, Act on Labeling and Advertising of Foods).
  • No label or advert may be false, exaggerated or deceptive (Article 8).

How we help: Compliant Always sets the particulars beside what your label shows, with the article for each. Ask about this

Import

How imported alcohol is cleared and taxed.

  • The importer liable for customs duty on alcoholic beverages pays liquor tax (Article 3, Liquor Tax Act). The tax base for imports is the quantity or price declared for import (Article 7).
  • The Customs Act applies to matters the Liquor Tax Act does not specify for imported beverages (Article 14).
  • Imported food, which includes beverages, goes through foreign facility registration, import declaration and inspection under the Special Act on Imported Food Safety Control.

How we help: Compliant Always keeps the import declaration, inspection reports and tax documents with each lot. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ManufacturerIts manufacturing licence, liquor tax on release, reports and ledgers.Licences and specifications kept with each product.
Brand that contracts out manufactureLiquor tax as the person entrusting manufacture, under its own trademark.The contract manufacturer's licence and records kept with the product.
ImporterLiquor tax with customs duty, and the imported food steps.Import and tax documents read and dated before the goods arrive.
SellerA sales licence, and holding only labelled, licensed liquor for sale.Product documents ready for the retailer that asks.

National ministries and local government

Product law in South Korea is national. Each Act names the minister in charge, such as the Minister of Food and Drug Safety for food and cosmetics, and the Minister of Trade, Industry and Resources for electrical, consumer and children's products.

Many licences, reports and inspections under those Acts are handled by a Mayor or Do Governor or the head of a Si/Gun/Gu, so the local office named in the Act is often the one a business deals with.

Questions businesses ask

What counts as an alcoholic beverage in Korea?
Spirits, and beverages with at least 1% alcohol, including powders that become drinkable when dissolved, but excluding drugs and certain seasoned foods containing alcohol (Article 2, Liquor Tax Act).
Who pays liquor tax in Korea?
The manufacturer when it releases liquor from the manufactory, or for contract manufacture the person entrusting it, and for imports the importer liable for customs duty (Article 3, Liquor Tax Act).
How is beer taxed in Korea?
By quantity: 885,700 won per kilolitre under Article 8 of the Liquor Tax Act, with a lower rate for beer in containers of eight litres or more with an extracting device, released or declared by 31 December 2026.
How are wine and spirits taxed?
By price. Fruit wine is taxed at 30% and distilled beverages, such as whisky, brandy and soju, at 72% (Article 8, Liquor Tax Act).
Do I need a licence to sell alcohol in Korea?
Yes. A liquor sales business, including brokerage, needs a licence from the head of the competent tax office, though some businesses that report to the tax office are deemed licensed (Article 5, Liquor License Act).
Do I need a licence to make alcohol in Korea?
Yes, from the head of the competent tax office, for each manufacturing plant and each type of liquor (Article 3, Liquor License Act).
What is a tax verification label?
A mark the Commissioner of the National Tax Service may require on containers shipped out, certifying that liquor tax was paid or exempted. Liquor without one may not be held for sale (Articles 22 and 23, Liquor License Act).
Does Korean food law apply to alcoholic drinks?
The Food Sanitation Act defines foods as all foods and beverages other than medicine, and the Liquor Tax Act bars harmful ingredients under the Food Sanitation Act (Article 6(3)).
How is imported alcohol taxed?
The importer pays liquor tax on the quantity or price declared for import, and the Customs Act applies to matters the Liquor Tax Act does not specify (Articles 7 and 14).
How does Compliant Always help with selling in South Korea?
Our team reads the rules for the markets you sell in, from Korean law and the regulators' own pages. Compliant Always shows which apply to your product, keeps the documents behind each one ready, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

Name the product and the markets you sell in. We will come back to you with what applies in South Korea and what your paperwork needs to show.

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