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Guide to Customs Administration

Customs Administrative Appeals

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What are customs administrative appeals?

Although all the customs officials are endeavoring to impose and collect customs duties fairly, inaccuracies and errors can occur in some of the administrative disposition decisions It would be costly for the unsatisfied person to hire a lawyer and seek legal relief against the customs office by filing a lawsuit in court. However, the Customs Administrative Appeals System now provides cost-effective ways to solve any dispute by appellants filing an objection, a request for examination or a request for adjudgment. This way, you can protect your rights without going through expensive court proceedings. The Customs Administrative Appeals System emphasizes that relief should be granted to anyone whose rights or interests have been infringed on due to an illegal administrative disposition taken by a customs office. The system attempts to solve disputes through concise and prompt procedures before an administrative litigation in court is filed.

The Customs Administrative Appeals System is simple and easy to use.

The procedure of lodging a customs administrative appeal is very simple and cost free in contrast to an administrative litigation. In addition, when lodging a customs administrative appeal, the appellant can directly send a written appeal without hiring a lawyer. Unlike the case of treatment of civil petitions or settlement of grievances, the result of handling any lodged customs administrative appeal has a legally binding effect on each Front Line Customs. The dispute in question on the appeal is solved more rapidly than any court judgment.

Types and levels of customs administrative appeals
  • Any person dissatisfied with a disposition taken by a customs office may file an objection to the head of the customs office, a request for examination with the Commissioner of the Korea Customs Service, or a request for adjudgment with the Director of the Tax Tribunal.
    • Even in the case of an appellant’s objection claim being rejected, the appellant is still able to file a request for examination with the Commissioner of the Korea Customs Service or a request for adjudgment with the Director of the Tax Tribunal.
    • If the request for examination or adjudgment is being denied, the appellant may file a lawsuit in court.
    • Dual applications are not acceptable for the request for examination and request for adjudgment
      Apart from the Customs Administrative Appeals System, the Korea Customs Service also has the Pre-Assessment Review Request System in place in order to prevent any unjust disposition from being taken prior to a customs office collecting any additional customs duties.
  • The appellant can also file a request for examination directly with the Board of Audit and Inspection. Since the Examination Request System of the Board of Audit and Inspection is the final solution in the Administrative Appeals System, if the appellant disagrees with the decision made by the Board of Audit and Inspection, he or she may file an administrative litigation in court.
Any of the following persons may restore their rights by means of the Customs Administrative Appeals System (any one of these can be an “appellant”):
  • A person whose rights or interests have been infringed on due to any illegal or unjust disposition taken against such person or the failure of any necessary disposition to be taken in favor of such person as a disposition under the Customs Act, etc.; or
  • An interested person, such as a person who has the secondary liability to pay duties, whose rights or interests will likely be infringed on by a disposition taken under the Customs Act, etc.
Dispositions not subject to customs administrative appeals
  • Any disposition taken with respect to the filed objection/request for examination or adjudgment
    • Any case that has previously been preceded once as the subject matter of an administrative appeal may not be the subject matter of an appeal again, provided. However, this requirement does not apply to a request for re-examination that is filed after making the required preparations in the wake of a rejection of the previously filed request for examination.
  • Disposition of notification under the Customs Act
    • You cannot lodge an administrative appeal under the Customs Act with respect to the disposition of notification under Article 311 of the Customs Act.(If you disagree with and thus do not comply with the required details of the notified disposition taken by a customs office, you can seek relief through a formal criminal trial.)
      If you have received a “pre-taxation notice” before any additional collection of customs duties by a customs office, you can prevent any unjust taxation in advance by filing a request for pre-assessment review of the legality of the details of the notice. [Pre-Assessment Review Request System]
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