주메뉴 바로가기 - Skip Navigation 좌측메뉴 바로가기 - Skip Navigation 콘텐츠로 바로가기 - Skip To Content

영문사이트

SiteMenu
HOME
SitemAp
다국어메뉴
검색영역
사이버 홍보관

패밀리사이트 목록

Guide to Customs Administration

Examination Request System

컨텐츠서비스메뉴

What is a request for examination on customs duties?

It means requesting the Commissioner of the Korea Customs Service, the superior authority, to cancel or modify the illegal or unjust disposition of taxation imposed by the head of a customs office.

Period and procedure for filing a request for examination

  • Any person liable for duty payment with the intention to file a request for examination must do so within 90 days from the date of receipt of the duty payment notice.
  • The requester must prepare and submit a written request for examination in duplicate to the head of the customs office that has made the disposition of taxation.
  • The Commissioner of the Korea Customs Service must review the details of the request for examination lodged by the person liable for duty payment and make a decision thereon after undergoing deliberation thereon by the Customs Appeal Committee within 90 days.

Operation of the Customs Appeal Committee

  • The Customs Appeal Committee consists of public official members (8 persons) and civilian members (20 persons) including professors, lawyers, certified customs brokers, and professionals recommended by non-governmental organizations, and it deliberates on the case of a request filed for customs duty examination objectively and fairly because the majority of the committee is taken by the civilian members.
  • Anyone who requests for examination may attend a committee meeting in person and states his or her opinions if desired.

Types of decisions

  • Decision of rejection
    It means a decision to reject a request for examination itself because of illegal contents in the request, for example, the ineligibility of the person who has filed such request or the lodgment of such request as an appeal after the elapse of the period of request.
  • Decision of dismissal
    It means a decision that the disposition of taxation made by the head of a customs office is legal and reasonable after reviewing the requester’s claims, reasons, etc.
  • Decision of recognition
    It means a decision to demand the head of a customs office to cancel or modify the disposition of taxation because such disposition is erroneous after reviewing the requester’s claims, reasons, etc.
  • There are also other types of decisions including the decision of rectification and the decision of necessary disposition.

Disagreement with the decision

If the appellant disagrees with the decision made thereon, he or she may file an administrative litigation. In this case, the person must file such litigation within 90 days from the date when he or she was notified of the decision. In addition, if the person was not notified of any decision made within the period on the filed request, he or she may file an administrative litigation from the date following the elapse of the period.

Quick Menu
Q&A
Customs Declaration Form
Mission & Vision
Customs Promotion
Direction
TOP