Sanctions against Goods Exceeding the Duty-free Allowance
What is the customs clearance method for goods exceeding the duty-free allowance and what are the sanctions against a traveler who has been detected while trying to pass through the customs clearance procedure without declaring such goods voluntarily?
Customs clearance method
Goods purchased during an overseas travel which exceed the duty-free allowance may be kept in custody or go through the simplified clearance procedure
An additional 40% duty will be imposed on any traveler who has failed to voluntarily report any declarable goods. (A 60% additional tax will be imposed on such traveler in the event of repeated failure to declare the goods voluntarily.)
Any person who fails to declare or falsely declares any such goods intentionally will undergo an investigation and may be punished by imprisonment for not more than 10 years or by a fine not exceeding 2 million won.
Benefits for voluntary declaration
Any traveler who has voluntarily declared any such goods may pay the imposed duty at a later date.
Post-clearance payment of duties is a system where any traveler who has voluntarily declared any dutiable item can retrieve such item first and pay the imposed duty to a nearby financial institution at a later date (within 15 days after the customs clearance).
A tax amount of up to 800,000 won may be paid at a later date
※ People excluded from the benefit of post-clearance payment of duties: Non-residents, delinquent taxpayers, minors under the age of 19, etc.