Anyone who wants to import, export or return goods must declare them to customs。
I. Introduction of customs clearance facilitation measures。
Korea Customs implemented a new customs declaration system on July 1, 1996。As long as the imported goods are legally declared, the customs can immediately confirm whether the imported goods meet the legal requirements and accept the declaration and release of the goods。Customs clearance procedures are no longer an obstacle to the flow of goods。
The import clearance system based on Electronic Data Interchange (EDI) was introduced on 1 July 1996。Since July 1999, importers do not need to go to the customs site, just click the office mouse to declare。
In addition, South Korean Customs has been using an Internet-based customs clearance system since 2005 to further streamline the clearance process and reduce the cost burden for applicants。
Through the dock-to-issue system, imported goods can be cleared immediately upon arrival at the port。The cargo release function of the import customs declaration system allows manufacturers and foreign investment companies with high integrity to allow the release of raw materials and goods by submitting simple cargo information, and to supplement the import declaration within 10 days after the release。
To speed customs clearance, ships carrying goods are allowed to declare imports in advance before leaving foreign ports。Upon arrival at the port of entry, imported goods can be immediately discharged from the ship and transported from the dock to the destination (e.g., manufacturer)。
In order to reduce the financial burden of enterprises, the pre-release tax payment system has been changed to the post-release tax payment system。Duties can be paid within 15 days after customs declaration。
The Korean Customs is not only a tax authority, but also responsible for checking whether goods comply with all other relevant laws and regulations other than the Customs Law。Contact other government departments that issue import administrative licenses and certification certificates to check that all import requirements are met。Importers do not have to go back and forth between customs and other government departments。
Import and export applicants。
Enterprises with customs declaration qualifications may handle itImport and export declaration手续。
3. Import and export of goods are prohibited。
The Customs Law prohibits the import and export of the following goods:
- Books, publications, leaflets, brochures, films, records, sculptures or other articles that violate the spirit of the Constitution and endanger public safety or custom;
- Goods that may reveal classified government information or be used for intelligence activities;and。
- Counterfeiting, forgery of coins, banknotes, bank notes, bonds and other valuable instruments。
4. Import customs clearance。
(1) Entry declaration。
When a foreign trade ship/aircraft arrives at an open port, the master/master shall immediately submit an entry report to the Customs, including an attached manifest, a list of onboard/onboard supplies, a list of passengers, a list of crew/crew members, and a list of personal effects of the crew members。
Foreign trade ship/aircraft means any ship/aircraft between Korea and other countries。
(2) Import declaration
1.Import declaration time
Import declaration can be made on the means of transport import declaration (called pre-entry import declaration)。The imported goods shall be stored in the bonded area after their arrival。The import declaration can also be submitted before and after the goods enter the bonded area, but must be submitted within 5 days or 1 day before the arrival of the ship at the airport。
The import declaration must be submitted in writing in the form of electronic data interchange to the customs office where the goods are located。The declaration shall state the name, quantity, price and other information of the goods。The following documents should be attached:
- Import license (goods subject to applicable license management are required)
-发票
- Price Statement。
-提单
- Documents demonstrating compliance with the requirements of Article 226 of the Customs Code Act。
- Packing list。
- Certificate of Origin。
- Tax exemption, export tax rebate, preferential tariff application, etc。
2.审单
After submitting the import declaration form, the Customs shall review the information filled in the declaration form to confirm whether the attachments are complete and comply with the regulations。If the examination is correct, the customs will immediately accept the declaration, and the importer can withdraw the goods with the customs acceptance certificate。
3.检查
Customs officers can not only determine the use, identification and function of the goods based on the information and annexes in the declaration form, but also check for collectibles, contraband or whether the goods are the same。Korea Customs' C/S system can analyze the risks of cargo and automatically prompt to check high-risk cargo。The customs will decide whether to accept the declaration after the inspection。
4.Acceptance of declaration
Where the customs decides to allow the import of goods through customs clearance, it shall pay customs duties, internal taxes or provide tax guarantee before accepting the declaration。Where a guarantee is provided, the customs duty shall be paid within 15 days after the customs accepts the declaration。The goods declared by the customs may be released in the bonded area and circulate freely in China。
5.Post audit
South Korea's import and export declaration system is based on a law-abiding presumption that most imports and exports are legitimate and that most traders' declarations are true and accurate。The South Korean Customs hopes to promote honesty and law-abiding, fast customs clearance of enterprise goods truthfully declared, and effectively curb the import and export of illegal goods。For qualified enterprises and goods, the goods are first released according to the information declared by the importer, and then the declared import prices and origin marks are checked through the customs clearance inspection system。Currently, most follow-up inspections by South Korean customs are to check prices。
If the customs duty is not collected in full due to the reasons of the taxpayer, the customs will pay less tax and charge an additional fee of 20% of the less tax。