South Korea implements new COVID-19-related restrictions for travelers arriving from China Mainland, Hong Kong and Macau

Effective 5 January 2023, travelers arriving from China Mainland must take a COVID-19 test prior to departure, and test negative, to be admitted to South Korea. Effective 7 January 2023, this measure was extended to travelers arriving from Macau and Hong Kong. The COVID-19 testing requirement will stay in place for these travelers until 28 February 2023.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

Download this Tax Alert