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Companies creating jobs may get a grace-period of customs investigation

Suspension of Customs Audit and Investigations for Job-Creating Businesses

Customs Post Audit can be Suspended for Businesses that strive to create Jobs.

Requirements for Suspension of Customs' Post Audit:

A company imported US$100,000,000 or less in 2018 and which newly employed 2∼4% or more full-time workers in 2019 compared to the previous year (Article 2-2 of the Enforcement Rules of the Restriction of Special Transaction Act) or plans to do so by submitting the "plan to create jobs" to the Korea Customs Service

Employment of one youth employee [15∼29 years of age excluding the period of military service (up to 6 years)] is calculated as 1.5 persons when calculating the number of full-time employees

Employment growth rate required for suspension of customs post audit
Employment growth rate required for suspension of customs post audit
Import Volume in 2018 Less than USD 10 Million USD 10 million to 50 million USD 50 million to 100 million
Employment Growth Rate 2% or higher 3% or higher 4% or higher

Customs Post Audit will be Suspended for a Year from the Date of Approval for the suspension.

  • Organizing & Filing the Recruit Plan the Korea Customs Service website
  • Notification of approval will be sent after confirmation of the requirements
  • Suspension of customs post Audit for one year from the date of approval
For More Information

Korea Customs Service, Corporation Audit Division, 042-481-7973