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January 19, 2023
2023-0124

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

Effective January 5, travelers arriving from China Mainland must take a COVID-19 test prior to departure, and test negative, to be admitted to South Korea. Effective January 7, 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 February 28. Employers may inform impacted employees traveling from the jurisdictions above of the new requirements to avoid delays or complications relating to travel to South Korea.

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

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Full text of Tax Alert