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Determination of the obligation to pay customs duties

Duty declaration and payment

Customs duties on imported goods should be voluntarily declared and paid in principle. The person liable for duty payment should voluntarily declare the duty base and the tariff rate on the relevant imported goods.

Duty imposition notice

As an exception to the duty declaration and payment system, the Customs, the duty authorities, determines the amount of customs duties to be paid on a traveler’s personal effects, etc. and notifies such traveler thereof.

Types of duty collection

To determine the type of duty collection, an import declaration must be filed by choosing whether to decide on duty declaration and payment or duty imposition notice, whether to offer security or not, and the relevant code for the ex post facto settlement of accounts for the raw materials for export. Details by type of duty collection are as shown in the table below:

Types of duty collection
Code Type of Duty Collection Code Type of Duty Collection
00 Reservation of taxation 21 Duty imposition, payment before declaration acceptance
01 En bloc notification of outbound shipment before declaration acceptance 22 Duty imposition, ex post facto payment (individual security)
11 Import declaration, duty payment before declaration acceptance 23 Duty imposition, ex post facto payment (comprehensive security)
12 Import declaration, ex post facto payment (individual security) 24 Duty imposition, ex post facto payment (without security)
13 Import declaration, ex post facto payment (comprehensive security) 33 Ex post facto settlement of accounts (en bloc notification under the Act on Special Cases concerning the Refund of Customs Duties , etc. Levied on Raw Materials for Export)
14 Import declaration, ex post facto payment (without security) 43 Monthly payment, credit security
18 Import declaration, ex post facto payment (comprehensive security for special delivery)    
Alteration of the customs duty amount

If any error is discovered in the content of a filed duty return, it may be altered, and the terms used under the Customs Act may differ depending on the principal, time and method of such content alteration. The details of alteration types are as shown the table below:

Alteration of the customs duty amount
Type Principal Reason for Alteration Period for Taking Measures Time Limit Additional Duty, etc
Correction Correction (person liable for duty payment) Excessive or deficient From the time of filing a duty return until before duty declaration and payment Original time limit N/A
Duty amount correction guide (head of a customs office)
Revision Application for revision (person liable for duty payment) Deficient Within 6 months from the date of duty declaration and payment (revision period) The day after the date of filing an application for revision Revision interest imposed
Notice of revision (head of a customs office)
Corrected declaration Person liable for duty payment Under-reported From the day following the elapse of the revision period until the arrival of the limitation period for imposing customs duties The day after the date of filing a corrected declaration Additional duty imposed
Rectification Head of a customs office Excessive or deficient With 15 days from the date of receiving a duty payment notice Additional duty imposed
Application for rectification Person liable for duty payment Excessive Within 2 years from the date of filing a duty return, the head of the relevant customs office shall make a decision on it within 2 months from the date of receiving the application for rectification. N/A N/A
Collection of customs duties

Time limit for payment
All the customs duties and internal taxes imposed on imported goods for each import declaration should be paid at the same time within a certain period in principle, and the time limits for payment by type are as shown the table below:

Collection of customs duties
Classification Duty Payment System Main Purpose Time Limit for Payment
Principle General duty payment - Duty declaration and payment system: Within 15 days from the date of acceptance of a duty declaration
Duty imposition notice system: Within 15 days from the date of receipt of a duty payment notice
Immediate outbound shipment system: Within 15 days from the date of filing an import declaration
Exceptions Duty amount correction system Application for revision To pay the deficient amount of duty The day following the date of filing an application for revision
Corrected declaration To pay the deficient amount of duty The day following the date of filing a corrected declaration
Monthly payment system For the convenience of duty payment The last day of the month to which the time limit for general duty payment belongs
Extending the period for payment To ease difficulties caused by disasters, etc. The day determined by the head of a customs office within the scope of one year
Installment payment system Natural disasters, etc
Specific goods, etc. To provide support for small and medium-sized enterprises, etc. The day determined by the head of a customs office within 5 years from the date of approval of payment in installments
Lump-sum payment system To provide support for exportation The 15th day of the month following the day on which the lump-sum payment period ends (within the scope of 6 months)
Method of paying customs duties, etc.
Visit the counter at a financial institution (Treasury cover) and pay

Visiting and paying customs duties at a financial institution (national treasury receipt agency) A person liable for duty payment may directly visit and pay customs duties at a financial institution serving as a national treasury receipt agency.

Payment of customs duties by account-to-account transfer
  • Overview
    A system where duty payers can check to confirm electronic duty payment forms and pay customs duties by means of Internet / PC banking in their own offices over the computer network connecting the Korea Customs Service and the customs duty receipt agent banks
  • Flow chart for use
    Visit a bank and apply for Internet banking ⇒ Log in to Internet banking ⇒ Select the menu for paying customs duties ⇒ Check to confirm an electronic payment form, pay by transfer, and print the receipt
  • Hours for use
    Internet banking may be used during each bank’s Internet banking service hours. (Periods of Internet banking service hours vary from bank to bank.)
Payment of customs duties by credit card
  • Overview
    Any customs duty of not more than KRW 10 million (duty amount including any internal taxes) may be paid with any one of the following 14 credit cards: Korea Exchange Card, Samsung Card, BC Card, Hyundai Card, KB Card, Shinhan Card, Lotte Card, Citi Card, Hana Card, Jeonbuk Bank Card, Jeju Bank Card, Kwangju Bank Card, Suhyup Card, and NH Card.
  • Payment methods, etc.
    Log in to http://www.cardrotax.or.kr (the website of the customs duty payment agency (Korea Financial Telecommunications & Clearings Institute, ☏1577-5500)) and pay customs duties. (A hyperlink to the above URL is provided.)
    • * However, you can pay customs duties through an on-site credit card terminal in the Incheon Airport Arrival Hall (1st floor).
    • * Please note that once you have paid a customs duty with a credit card, you cannot cancel it.
    • * Internet banking available for use for 365 days (07:00 ~ 22:00, Internet banking service hours may be changed due to the circumstances of the customs duty payment agency or the credit card company)
    • * In accordance with the law, the duty payer must pay an agency fee for payment (1.0% of the paid customs duty amount, 0.7% thereof if paid by debit card).
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