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According to Customs Korea, they've caught 140,000 cases of people trying to bring in items without declaring it in 2011. Amongst it, 44,000 was luxury item of which 80% of it was purses. Also, according to customs, failure to declare items could result in penalty up to 5 years in prison or 10 times proposed tax rate or value of item, whichever is higher and confiscating of item. Should you declare the item, from another website, people were saying that they paid 20% of original price in tax for Chanel bag.
Hope that helps.
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