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Guide to Customs Administration

Return of Goods

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What is a return of goods?

Returning foreign goods shipped into Korea to the exporting foreign country without filing an import declaration is called a return (of goods), and the procedures related to a return are called a return clearance.

Types of return

  • (Simple return of goods) Foreign goods shipped into a bonded area in Korea which are again shipped out again to the exporting foreign country without filing an import declaration due to any of the following reasons:
    • Goods the order for which has been canceled or goods erroneously shipped into a bonded area
    • Goods on which contractual differences have been confirmed before filing an import declaration
    • Goods whose failure to satisfy the requirements for import has been confirmed before filing an import declaration
    • Vessel supplies (aircraft supplies) or goods for sale in a vessel (aircraft) which a shipping company (airline) ships out to a foreign country
    • Goods being shipped out of Korea for any other reasons
  • (Return of goods whose customs clearance is withheld) Foreign goods shipped into a bonded area in Korea which are again shipped out to the exporting foreign country as a result of their customs clearance being withheld because of failure to satisfy the requirements for import declaration acceptance although an import declaration has been filed
  • (Return of goods processed on commission) Goods shipped into a bonded area in Korea after being processed on commission in a foreign country which are again shipped out to the foreign country in order to be exported
  • (Return of intermediate trade goods) Goods shipped into a bonded area in Korea which are again shipped out to a foreign country in order to be exported to the foreign country under foreign trade laws and ordinances
  • (Return of goods shipped into a bonded area) Goods shipped into a bonded area from a foreign country which are again shipped out to the foreign country without being imported due to the expected owner of imported goods delaying his/her decision, etc.
  • (Return of raw materials for export and items for post maintenance and repair of exported goods being stockpiled for a long time) Raw materials for export for assembly abroad shipped into a bonded area or items to be used for post maintenance and repair of exported goods
  • (Return of bonded exhibition goods) Goods shipped into an exhibition place for a fair, etc. which are again shipped out to a foreign country after the end of an exhibition
  • (Return of bonded store goods) Foreign goods shipped into a bonded store which are again shipped out to a foreign country after failure to be sold by the store operator
  • (Return of goods sold by the US forces on condition of export) Bonded goods sold by the Army and Air Force Exchange Service (AAFES) on condition of export

Return declaration and procedures

  • Any person who intends to file a return declaration must complete and submit a return declaration form to a customs office (using an export declaration form and changing the name to a return declaration form). For details on the return declaration procedures by type of return, please refer to “Public Notification on Return Procedures” (KCS Notification).
  • Returned goods must be transported by bonded transportation, and it is by all means necessary to obtain confirmation that the returned goods have been loaded on the means of transportation.
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