Liquor Import License and Imported Food Import-Sales Business Registration in Korea — Tax Office and MFDS Documents, 22㎡ Warehouse

Procedure

1. 1. Check requirements and grounds for disqualification

   The liquor import-export license is available to a person who has received a trade business code. The license may be refused if national or local taxes are in arrears, if the applicant was sentenced to imprisonment without labor or heavier for violating the Punishment of Tax Offenses Act, the Food Sanitation Act or the Special Act on Imported Food Safety Control and 5 years have not passed, or if the applicant is bankrupt and not reinstated. For a corporation, its officers are reviewed against the same standards.

2. 2. Secure an office and a warehouse

   Importing liquor other than ethyl alcohol requires a warehouse of at least 22㎡; exporting only has no warehouse requirement. Registration with the regional MFDS office requires an independent office and a warehouse where imported food can be stored hygienically, and the warehouse may be located elsewhere or leased. If you do not sell directly to consumers, a separate storage warehouse may not be required.

3. 3. Complete hygiene training and register the import-sales business

   Before starting business, complete 4 hours of hygiene training at a designated training institution. After securing the facilities, submit the business registration application with the training certificate and a facility use contract (if the warehouse is leased or a shared office is used) to the competent regional MFDS office. The processing time is 3 days and the fee is 28,000 won.

4. 4. Apply for the liquor import-export license at the tax office

   On the liquor sales license application, enter liquor import-export business as the license type and state the warehouse area, then submit it to the tax office having jurisdiction over the place of sale. If you apply without a place of sale, state the reason and submit it to the tax office for your address. Under the official form the processing time is 40 days and the fee is 50,000 won, and you can also apply through Hometax.

5. 5. Management after imports begin

   Liquor brought in for sale is reported to the MFDS for each import. Business operators complete 3 hours of hygiene training every year and file a change registration within 30 days when important matters such as the business location change. When moving the place of sale, file a relocation report with the tax office of the new location.

Required documents

• Liquor sales license application (liquor import-export business, with warehouse area)
• Copy of trade business code certificate
• Copies of lease contracts for the place of sale, office and warehouse (if leased)
• Articles of incorporation, minutes of the general meeting of shareholders or board of directors, list of shareholders and officers (corporations)
• Copy of partnership agreement (joint business)
• Imported food business registration application
• Hygiene training certificate (4 hours before starting business)
• Facility use contract (if a storage facility is leased or a shared office is used)

Fees

Generally in the range of several hundred thousand won to several million won in the industry · We provide a quote after consultation depending on how ready your corporate documents are, whether the office and warehouse are secured, and whether both procedures are handled together. Government fees (liquor license 50,000 won, business registration 28,000 won) and hygiene training costs are separate.

See fees and official charges for this service →

Legal basis and review date

• Liquor License Act Article 5
• Liquor License Act Article 7
• Liquor License Act Article 8
• Liquor License Act Article 12
• Enforcement Decree of the Liquor License Act Article 8
• Enforcement Decree of the Liquor License Act Annex 3
• Enforcement Rule of the Liquor License Act Annex (documents for liquor sales license) and Form 6
• Special Act on Imported Food Safety Control Article 14
• Special Act on Imported Food Safety Control Article 15
• Special Act on Imported Food Safety Control Article 17
• Special Act on Imported Food Safety Control Article 20
• Enforcement Decree of the Special Act on Imported Food Safety Control Article 2
• Enforcement Rule of the Special Act on Imported Food Safety Control Article 16
• Enforcement Rule of the Special Act on Imported Food Safety Control Article 17
• Enforcement Rule of the Special Act on Imported Food Safety Control Article 23
• Enforcement Rule of the Special Act on Imported Food Safety Control Annex 7

Checked against the statutes on 2026-10-06

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• Before signing a warehouse lease, check both that the area is at least 22㎡ and that its structure allows imported food to be stored hygienically.
• Selling or holding liquor without a tax payment certification label can lead to a sales suspension of up to 3 months.

Frequently asked questions