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패밀리사이트 목록

Guide to Customs Administration

Pre-Assessment Review Request System

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As part of its consumer-centered administrative services, the Korea Customs Service:

Has been implementing the Pre-Assessment Review Request System in which taxpayers can have the legality of additional collection of customs duties inspected before the issuance of a written notice thereof by a customs office since its legislation on January 1, 2000 in order to prevent any company from going bankrupt due to failing to pay customs duties and other charges This believes to further strengthen the protection of taxpayers’ rights.

  • In the past, taxpayers had to go through an appeal process with respect to a customs office’s rectification/notification of the amount of payable customs duties only after receiving a duty payment notice. However, the Pre-Assessment Review Request System made it possible for, taxpayers to have their case investigated on the legality of taxation before paying customs duties.
  • Thanks to the introduction of this system, taxpayers’ rights are fundamentally protected by demanding any customs office to notify the taxpayer the details of the rectified amount of payable customs duties thereof before issuing a duty payment notice, provided. However, that upon the taxpayer’s consent, etc., the customs office may omit such prior notification of the details thereof but should rectify the amount of payable customs duties if necessary and then serve a duty payment notice on the taxpayer.

In particular, the system also guarantees taxpayers’ fair and rapid relief against any infringement of their rights by

allowing civilians to actively participate as members in the committee for carrying out pre-assessment review of the legality of the notified details as requested and by requiring that a decision should be made upon the thorough investigation within 30 days.

Taxpayers about the pre-taxation notice within 30 days

Any taxpayer may file a request for pre-assessment review of the legality of the notified details by preparing and submitting a “written request for pre-assessment review” in duplicate to the customs office which has sent a pre-taxation notice to him or her within 30 days from the date of receipt of such notice.
The Commissioner of the Korea Customs Service or the Head of the relevant Main Customs will make a decision on a request for the pre-assessment review within 30 days from the date when the request is lodged.
Even if the Commissioner of the Korea Customs Service or the Head of the relevant Main Customs does not accept the claim of a person liable for duty payment, such person can then proceed to secure relief against infringement of his or her rights by means of the Customs Administrative Appeals System usable on an ex post basis, such as by filing an objection, a request for examination or a request for adjudgment as prescribed in the Customs Act.

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