Korean Customs Regulations allow each adult to bring two bottles of alcohol with them duty free. Taxes are generally not applied to small amounts of food items that are clearly for personal use. However, should customs officers interpret the amount to be for large enough for commercial use; duty will be levied at a rate of 20% of the customs assessed value.
All live animals and animal products entering Korea must be accompanied by valid certificates issued by the exporting country's government. Declare all import animals and animal products upon arrival to the National Veterinary Research and Quarantine Service, where they must be inspected. You must have an Animal Health Certificate issued by the government of the exporting country certifying that a rabies vaccination was performed within less than one year and more than thirty days prior to the animal’s arrival in Korea. In the case of rabies-free zones (e.g. Japan, Taiwan, Ireland, Cyprus, Australia, New Zealand, Fiji, Singapore, Portugal, Iceland, Jamaica, United Kingdom), there is no requirement for quarantine confinement. Additional Certification is required to import cats from Australia, and cats & dogs from Malaysia however: a health certificate which testifies that the stated animal has been kept in a Hendra and Nipah virus-free region, or a valid health certificate which documents that the stated animal has been kept in a Hendra and Nipah virus-free area for 60 days before export and confirms a negative Hendra and Nipah virus test result (blood test should have been conducted within 14 days prior to importation).
For more information please contact the National Veterinary Research and Quarantine Service (Tel +82-31-467-1923).
Update 17/05/2010
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