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Objection Filing System

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What is filing an objection?

Filing an objection means requesting the head of a customs office that has taken an illegal or unjust disposition of taxation to cancel or modify such disposition. Although filing an objection is the primary stage in the administrative relief system related to customs duties, as it is not essential to go through this stage, you can directly 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.

Period for filing an objection and a decision on the objection

Any person liable for duty payment with the intention to file an objection must submit a written objection within 90 days from the date of receipt of the duty payment notice or the date of knowledge of the disposition of taxation.
The head of a customs office who has received a written objection must make a decision on the objection within 30 days from the date of receipt thereof.
If the head of the customs office fails to make a decision on the objection within 30 days, or if the person liable for duty payment who has filed the objection disagrees with the decision made thereon by the head of the customs office, such person may 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.

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