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Be aware of the procedures for ex post relief.

When disagreeing with the customs administrative disposition of the customs, duty payers can secure their rights through customs administrative remedies.

Be aware of the procedures for ex post facto relief Image

The period and institution for request by type of remedies are as follows:

The period and institution for request by type of remedies are as follows:
Remedy Type Request Period Institution Decision Period Note
①Pre-Taxation Review 30 days Heads of main Customs/ KCS Commissioner 30days (KCS Commissioner) KRW 500 million or more
②Appeal 90days Heads of Customs 30days If the Duty Payer wants
③Examination Request 90days KCS Commissioner 90 days Optional/ Choose 1
④Examination Request to the Board of Audit and Inspection 90days Chairman of the Tax Tribunal 90 days
⑤Adjudication Request 90days Chairman of the Board of Audit and Inspection  3months
⑥Administrative Litigation 90days Administrative Court - 3-Tiered Judicial System