South Korea Tightens Alcohol Labeling Rules for Whisky, Soju and Beer

The revised tax notice requires clearer use-category markings, warning statements and packaging labels for manufacturers and importers.

2026-07-22

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South Korea Tightens Alcohol Labeling Rules for Whisky, Soju and Beer

South Korea’s National Tax Service has revised a notice governing the manufacture, equipment and labeling of alcoholic beverages, adding clearer use-category marking rules for some of the country’s biggest beverage segments, including whisky, diluted soju and beer.

The updated notice, issued as NTS Notice No. 2026-24 and dated July 21, revises the broader order-delegation rules on the manufacture, facilities and labeling of alcohol. The agency posted the measure on Wednesday. The rules apply to alcohol manufacturers and importers when they make, store, move and report prices for alcoholic beverages, and they set requirements tied to raw materials, quality, equipment, quantities and trademark use.

A central change concerns how alcohol must be labeled by intended use. Under the revised text, alcoholic beverages are divided into three use categories: domestic use, entertainment restaurant use and liquor tax-exempt use. Manufacturers must place the use designation on the main label, while importers may place it on either the main label or a secondary label.

For whisky and other alcoholic drinks subject to RFID controls, as well as diluted soju and beer, the notice requires labels to carry either “domestic use” or “liquor tax-exempt use.” For other categories of alcohol, the rule requires only the “liquor tax-exempt use” marking.

The notice also sets out exceptions. For products packed in metal containers such as cans or kegs, paper containers such as cartons, or synthetic resin containers, as well as products sold in containers of 100 milliliters or less, producers and importers may omit the “domestic use” marking and show only the tax-exempt designation. Alcohol shipped out of the country is exempt from the use-category marking requirement. The same exemption applies to bottled alcohol sold directly by small-scale producers to final consumers at the production site and to alcohol intended for entertainment restaurants.

For coated bottles, the notice allows the use-category marking to appear on a secondary label or on a tax seal bottle cap instead of the main label.

The revised rules also prescribe minimum type sizes based on container volume. Labels on containers of 1.8 liters or more must use lettering of at least 24 points. Containers of 500 milliliters or more must use at least 20-point type. Containers of 300 milliliters or more must use at least 16-point type, while smaller containers must use at least 14-point type.

Tax-exempt alcoholic beverages must display the wording for tax exemption in blue letters on a yellow background. Coated bottles are allowed to use a different background color. Domestic-use alcoholic beverages must also carry a warning stating that sale in restaurants and bars is prohibited. That warning must appear in red type of at least 12 points on either the main or secondary label.

Outer packaging is covered as well. Paper boxes and other external packaging for domestic-use and tax-exempt alcohol must clearly show the relevant designation inside a diagonal band at least 3 centimeters wide. A sticker may be used instead if it is attached with special adhesive so that it does not fall off.

The notice includes separate rules for all tax-exempt liquor supplied to the South Korean military. Those products must display “military supply” near the upper center of the main label in blue Gothic-style lettering on a yellow background with a minimum size of 16 points. They must also carry a warning that the alcohol is a tax-exempt item and may not be sold to anyone other than military personnel. On outer packaging such as paper boxes, “for military supply” must be clearly marked inside a red diagonal band at least 5 centimeters wide.

Beyond labeling by use category, the revised notice restates trademark reporting obligations. Under South Korea’s liquor licensing law and its enforcement decree, manufacturers, including contract principals in outsourced production, and importers that plan to use or change a trademark must file a report with the head of the competent tax office no later than two days before starting its use. The rule allows an exception for simple changes to font or color on labels for alcohol shipped abroad and for imported alcohol brought in under customs law.

The notice also repeats protections tied to geographical indications under South Korea’s trade agreements. It says geographical indications for beer, wine and spirits referenced in the agreement between South Korea and the European Union and its member states may not be used in a way that misleads the public about true origin. That prohibition applies even if the true origin is stated, if the indication is translated or if terms such as “kind,” “type,” “style” or “imitation” are added. The text also says that bourbon whiskey and Tennessee whiskey recognized under the trade agreement between South Korea and the United States may be identified on labels only for alcoholic beverages made in the United States under applicable U.S. laws and regulations governing those products.

Other provisions in the notice address operational controls inside the alcohol sector. Containers used in manufacturing, storage, movement and transport must show their type and identification number on the side of the vessel. Seals placed by tax officials on machinery, tools, containers and liquor pipelines used in production may not be removed without prior approval. Where government-designated raw materials apply, manufacturers must bring those specified materials and quantities into the production site when purchasing inputs for alcohol production.

The notice also maintains price-reporting rules for most alcoholic beverages other than beer and takju. Businesses reporting prices for liquor, including neutral spirits but excluding industrial synthetic ethanol and anhydrous ethanol, must submit new or changed liquor price reports with supporting documents to the competent tax office by the 25th day of the month following the quarter in which a price change takes effect or a newly made product is shipped.

For beverage companies, the practical effect could be immediate in compliance work. Importers of whisky and other RFID-tracked spirits, along with brewers and soju producers selling into South Korea, may need to review label layouts, outer cartons, warning statements and container-specific exemptions before products move through customs or domestic distribution. The changes could also affect packaging schedules, artwork approvals and inventory planning for brands that serve both domestic retail channels and duty-free or military-exempt segments.

Because importers are allowed to place required use markings on either a main or secondary label, some foreign suppliers may have flexibility in adapting existing packaging rather than redesigning every primary label from scratch. Even so, companies handling multiple formats such as cans, kegs, cartons, glass bottles and miniatures will likely need product-by-product checks to determine when “domestic use” can be omitted and when tax-exempt wording remains mandatory.

The revised notice was issued by Commissioner delegation under South Korea’s liquor licensing framework after amending an earlier version of the same rules that had been published in 2025.

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