Import clearance refers to a series of procedures for the release of imported goods. The importer declares goods to be imported to the Head of a customs, who would accept the declaration if it is legitimate according to the Customs Act and other regulations. Customs then issue the certificate of import declaration to the declarant to ensure that the imported goods are legitimately declared. All these procedures are dealt with in the KCS online-based electronic clearance system, UNIPASS.
Use the Korea Customs Service's UNI-PASS (http://unipass.customs.go.kr) to submit online applications and declarations, as well as import declarations. Contact the UNI-PASS technical support center (☎1544-1285) for more information on using the system.
In principle, businesses with a high rate of law-compliance may receive benefits such as Post-clearance Tax payment
The certificate of import declaration is protected by various measures to prevent it from being counterfeited or falsified: the special customs seal, a watermark (Korea Customs Service Emblem), serial numbers, a 2-D bar code, and a "copy" mark.
Provided, goods urgently required, such as raw materials for production, may be released before accepting the import declaration.
specified in the directive on the designation of goods subject to customs verification of clearance requirements and confirmation method guidelines by Article 226 of the Customs Act.
Listed below are the types of current tariff rates.
Type | Details and Legal Grounds | |
---|---|---|
National tariff rate | Basic tariff rate | The basic tariff rate stated in the Tariff Rate Table attached to the Customs Act |
Provisional tariff rate | Provisionally applied tariff rate different from the basic tariff rate | |
Flexible tariff rate | Anti-dumping duty, Countervailing duty, Seasonal duty, Adjustment duty, etc. Based on Articles 51 through 75 of the Customs Act (excluding Article 73) | |
Conventional tariff rate | Tariff rate decided by a treaty or an administrative agreement with a foreign country |
Note the priority of the application of tariff rates.
Priority | Applicable tariff rate | Remarks |
---|---|---|
1 | Anti-dumping duty (Article 51), Countervailing duty (Article 57), Retaliatory duty (Article 63), Emergency duty (Article 65), Emergency duty on the goods of specific countries (Article 67-2), Special emergency duty on agricultural and livestock products (Article 68), Adjustment duty (Article 69-2) | To be applied with priority regardless of the levels of tariff rate |
2 | International cooperation duty (Article 73), Beneficial duty (Article 74) | To be applied with priority only if it is lower than the tariff rate of 3, 4, 5, and 6 |
3 | Adjustment duty (Paragraphs 1, 3, and 4 of Article 69), Quota duty and Seasonal duty (Articles 71 and 72) | Note, however, that the Quota duty is to be applied with priority only if it is lower than the tariff rate of 4. |
4 | General preferential duty (Article 76) | |
5 | Provisional duty (Article 50) | |
6 | Basic duty (Article 50) |
Applying a unified tax rate combining customs duty and internal(domestic) taxes
Goods specified in Subparagraphs 1 to 4, and 6 of Article 96-2 of the Enforcement Decree of the Customs Act
Upon the prior agreement, the highest tax rate among the reported goods, at the request of the declarant, shall be applied to the goods with different tax rates.
Upon the approval of the Head of a customs office, a lower tariff rate may be applied when goods with different tax rates (basic, provisional, tariff rate under an agreement, flexible, etc.) when the goods are to be used for the purpose of the lower tax rate