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Correction of Errors in the Declaration

Self-Revision of the Customs Value

  • Where a person liable for duty payment has found that there exists some deficiency in the amount of duty, or any errors in the dutiable values forming a basis for duty computation, the tariff classification, etc., he/she may apply for a revision of the relevant amount of duty to the head of a customs office within six months from the date of declaration and payment (self-revision period).
  • Also, when the head of the customs finds out deficiency in the amounts of duties declared and paid, or errors in commodity classification, etc. he/she may notify the duty payer of the need to apply for self-correction within the due period.

Amendment

  • When it is necessary to amend the details of the declaration due to deficiency in the duty amounts declared and paid, the person liable for duty payment may make an amended declaration (after the self-revision period).
  • To make an amended declaration, the duty payer should submit an amended declaration form with the tax base and duty amounts on it to the head of the customs. In this case, the duty payer should make the payment by the day after the date of the amended declaration.

Request for Rectification

  • Where a person liable for duty payment finds out that he/she has declared and overpaid the amount of duty, he/she may file an application for rectification of the amount of duty by self-return with the head of a customs office, within five years from the date on which the first duty return has been filed.
  • The duty payer should submit a request for rectification form to the head of the customs office, and the head of the customs office shall rectify the amount of duty, or inform the applicant for purport that there is no reason to rectify it, within two months from the receipt of an application for rectification.

Rectification by the Customs

  • Where the head of a customs office finds in the course of review that the amount of customs duty declared by a duty payer is excessive or insufficient, he/she shall rectify the said amount of duty. After the rectification of the customs duty, the head of the customs may again rectify the rectified duty.
  • To rectify the customs duty, the head of the customs should issue a notice of rectification with the details about the paid duty to the duty payer. The head of the customs would issue a duty payment notice for the deficient duty.

Customs Penalties

In case of duty delinquency, the delinquency disposition under the National Tax Collection Act will apply mutatis mutandis, and the delinquent duties will be subject to forced collection.

Customs Penalties
Stage 1st 2nd 3rd
How Self- Correction Notice of correction/ correction by customs Application for revision Revision notice Amended declaration Rectification
Who Duty payer head of the customs Duty payer Head of the customs Duty payer Head of the customs
Period From duty payment declaration (import declaration) to payment Within 6 months from the date of declaration and payment (revision period) From the day after the date of termination of the revision period to the end of the dutiable period
Reasons More or less declaration of customs duty Less payment Less payment More or less payment
Note - Correction by customs may be made only to import declaration which are not related to duty payment.
- No reply to correction notice may be subject to correction by the head of a customs.
- When duty payers find out that they had paid more than needed, they may claim for rectification within 5 years from the date of the duty payment declaration.