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Importing Brazilian ICUMSA 45 Sugar into South Korea: Tariffs, MFDS Clearance and Documents (2026)

By Abe Dinkel, Commodities Trader, Dossix International Trade Inc · November 2, 2026 · 7 min read

Why Korean buyers are looking at imported refined sugar

South Korea produces no cane or beet sugar of its own. It imports raw sugar for three domestic refiners, owned by CJ, Samyang and TS, and those refiners have historically been protected by a 30% duty on refined sugar imports above the annual quota (Czarnikow, April 16, 2021). On the raw side the market is large: the Observatory of Economic Complexity records $764 million of Korean raw sugar imports in 2025 and $54.9 million in August 2026 alone (OEC).

Two policy moves have made imported white sugar more interesting for Korean food manufacturers, distributors and beverage makers. First, in February 2026 the Fair Trade Commission fined CJ Cheiljedang, TS Corporation and Samyang a combined 408.3 billion won for coordinating business-to-business sugar prices on eight occasions between February 2021 and April 2025 (Yonhap, February 12, 2026). Second, Seoul has been using its tariff-quota system to bring in cheaper sugar.

The 2026 sugar tariff quota: 120,000 tonnes at 5%

On December 2, 2025, the Ministry of Economy and Finance confirmed that sugar would keep its reduced quota rate of 5% instead of the 30% basic rate through 2026, and that the volume eligible for that rate would rise by 20%, from 100,000 tonnes to 120,000 tonnes a year (Ubis Customs, citing the ministry; Yonhap). The ministry said the aim was "to promote domestic competition and stabilize prices" (Chosun Biz, December 2, 2025).

For an importer, the practical point is simple: the landed cost of a Brazilian ICUMSA 45 cargo depends heavily on whether it clears inside the quota at 5% or outside it at 30%. That gap is far larger than any freight or premium difference between origins, so quota access should be settled before price is negotiated, not after.

Origin matters: Brazil has no FTA with Korea (yet)

Korea grants preferential tariffs only to goods covered by one of its free trade agreements, proven with the agreement's certificate of origin, for example the Korea–ASEAN agreement (Korea Customs Service). That is why Thai sugar can arrive with a preferential "Form AK" certificate. Brazil is in a different position: there is no Mercosur–Korea agreement in force.

The talks are moving again. Brazil's foreign trade secretariat opened a public consultation on a possible Mercosur–Korea FTA on March 31, 2026, though the consultation by itself did not restart or conclude negotiations (Demarest, April 2, 2026). In July 2026 Brazil and Korea agreed to speed up the negotiations (g1, July 27, 2026). Until an agreement actually enters into force, Brazilian sugar is cleared at the general or quota rate. A Brazil-origin offer should promise a standard Certificate of Origin, not a "preferential" one. A seller who promises FTA preference on Brazilian sugar into Korea is either misinformed or not being straight with you.

MFDS: register the mill before the ship sails

Food imports into Korea fall under the Special Act on Imported Food Safety Control, administered by the Ministry of Food and Drug Safety (MFDS). Under the current system, all overseas manufacturing facilities must be registered, and an import declaration is rejected if that pre-registration has not been done (MFDS).

The importer, not the exporter, drives this process. According to Korean customs broker Ubis, a first-time importer must complete four hours of food sanitation training, register as an imported-food business and register the overseas manufacturing facility before declaring. Preparation usually takes one to three weeks (Ubis Customs Service). For the facility registration the importer needs the mill's name and address in English and documents showing it is licensed or registered under Brazilian law.

This is the point where many sugar deals with Korea stall. Offers passed through long intermediary chains often cannot name the producing mill until late in the process, and without it, the Korean buyer cannot register anything. When we work directly with an end buyer, the facility details are shared under NCNDA as soon as the LOI is accepted, so registration can run in parallel with contract drafting.

Inspection times and the documents each shipment needs

When the cargo arrives, MFDS decides how deeply to inspect it. Ubis lists typical processing times, counted from entry into the bonded warehouse: 2 days for a document inspection, 3 days for an on-site inspection, 5 days for random sampling and 10 days for a thorough inspection. A first import of a product is inspected thoroughly; repeat imports of the same product by the same company generally move to document inspection once a thorough inspection of 100 kg or more has been passed (Ubis). Build that first-shipment delay into your laycan and your warehouse plan.

For each shipment, Ubis lists the following documents (Ubis):

• Commercial invoice, packing list and bill of lading
• Korean labeling design or text, which must be affixed before the import declaration
• An ingredient list totaling 100%, signed by the manufacturer
• A manufacturing flow chart, signed by the manufacturer

On top of these, the sales contract and the letter of credit will normally call for the usual sugar set: SGS or equivalent quality and quantity certificates at loading, a certificate of origin, a phytosanitary certificate where the buyer requires it, and marine insurance on CIF terms. Agree the exact list in the contract and mirror it word for word in the documentary credit, so the bank has no reason to find a discrepancy.

A practical sequence for a CIF Busan cargo

1. Confirm duty treatment first: inside the 120,000-tonne quota at 5%, or outside it at 30%.
2. Issue the LOI with quantity, port (Busan or Gwangyang), packing and issuing bank.
3. Register the mill with MFDS as soon as the seller provides its details, while the contract is being finalized.
4. Prepare Korean labeling for the bags before loading, not after arrival.
5. Open the documentary credit listing exactly the documents agreed.
6. Plan for a thorough inspection on the first arrival, then document inspection on repeats.