Are USFK personnel subject to customs laws?
The Republic of Korea, like all sovereign nations, has customs laws and regulations that apply to Korean citizens, visitors and alien residents. US Military personnel entering Korea under government orders are exempt from ROK customs duties but must fill out customs declarations and must undergo customs examination conducted by US military customs inspectors, but not by ROK customs authorities. ROK authorities will conduct customs examinations on US military personnel under leave orders and all SOFA status civilian personnel entering or exiting Korea. USFK personnel are permitted to import, during a period of six months from the date of first arrival in Korea, free from Korean customs duties, reasonable quantities of personal effects, household goods and furniture for their private use. Certain items are afforded duty free import any time during one’s tour: privately-owned vehicles (POVs), vehicle spare parts (regardless of shipping mode); and reasonable quantities of personal effects