| 답변내용 |
Dear Sir/Madam
Thank you for visiting our site.
ㅇ Moving goods are goods that are usually recognized for household use (used for at least three months before entering Korea) brought in by a director entering Korea to relocate his or her residence. Considering the reasons for relocation, length of residence, occupation, number of family members, and other circumstances, taxes such as customs duties and additional taxes may be exempted if the head of the customs office recognizes them as moving goods. (However, items that are not suitable for moving goods and are subject to mandatory taxation are subject to tax.)
[Based on directors]
• A person who has lived in a foreign country for at least one year (six months if accompanied by a family) as a citizen of Korea (excluding a person with a right of permanent residency abroad)
• A person who resides in Korea for at least one year (six months if accompanied by a family) as a foreigner or overseas permanent resident
[Mandatory taxable goods]
· ships, aircraft
· Automobiles (excluding vehicles exported from Korea and vehicles that are confirmed by the Minister of Culture, Sports and Tourism to be for reporting in the case of bringing in by a reporter with a foreign nationality)
· Jewelry, pearls, star cases, corals, pumpkins, ivory, and products using them with a taxable price of 5 million won or more
· Goods generally recognized for household use and used for less than three months before entering Korea
· Goods exceeding the scope of recognition of moving goods
[Requirements for Recognition of Moving Goods Automobiles]
• A passenger vehicle or a two-wheeled vehicle under Article 3 of the Automobile Management Act
• An automobile registered at the place of residence in the name of the director himself or his/her companion family for more than three months (calculated as the period from the date of registration to the entry of the registered name)
• One vehicle per household in which the director and his/her companion family comprise the same household in the former residence
• Arrives in Korea within 6 months from the date of arrival of the director
ㅇ In order to clear customs as a moving car, it must meet both the criteria of directors and the requirements for recognition of moving car. Cars that do not meet the requirements for moving cars or that are brought in by short-term residents cannot be cleared as moving goods and must be cleared in accordance with the general import declaration procedure.
ㅇ In the case of general import declaration, the item number (HS code) is applied differently depending on the engine type (gasoline or diesel) and cylinder capacity, and the tariff rate can be checked according to the corresponding item number. However, in general, the tax levied on passenger cars classified in item number 8703 is as follows.
☞ Tax calculation method
▶ Amount of tax paid = Total amount of [tariff + individual consumption tax + education tax + value added tax]
• Tariffs (A): Taxable price of tariffs × tariff rate (8%)
※ Taxable price of customs duty = (New car price × depreciation residual rate posted by Blue Book) + freight + insurance premium
• Individual Consumption Tax (B): [Taxable Price of Tariff + Tariff (A)] × Individual Consumption Tax Rate (5%)
• Education tax (C): individual consumption tax (B) × education tax rate (30%)
• Value Added Tax (D): [Tax Price + Tariff (A) + Individual Consumption Tax (B) + Education Tax (C)] × Value Added Tax Rate (10%)
ㅇ The method of calculating the taxable price of automobiles shall be the price including transportation and insurance premiums to the price calculated by applying the residual rate after experiencing the period of use from the date of initial registration to the date of import declaration in accordance with the criteria in attached Table 2 of the Notice on the Operation of Tariff Evaluation in the New Vehicle Price (Blue Book, etc.) published regularly. If the reported price is more than the price calculated by the head of the customs office and presents objectively verifiable actual purchase price data, the price may be recognized.
- When calculating the depreciation residual rate, if you present data that can confirm the first operation time, such as the previous owner's vehicle registration card, if you purchase a used car, it will be depreciated from the first registration, but if you do not present the first registration card, the last day of the manufacturing year will be applied as the calculation time of the depreciation.
h For your information, in the case of used vehicles falling under HS No. 8703, according to the Korea Customs Service's guidelines on the handling of imported used vehicles, they are designated as subject to imposition notice, so the head of the customs office decides the taxable price.
1. a flame-ignition passenger car
- No. 8703.21-8000
- No. 8703.22-8000
- No. 8703.23-1020
- No. 8703.23-9020
- No. 8703.24-1020
- No. 8703.24-9020
2. compression ignition type passenger car
- No. 8703.31-8000
- No. 8703.32-1020
- No. 8703.32-9020
- No. 8703.33-8000
h In addition, if you import automobiles, you must obtain self-certification under the Automobile Management Act and automobile exhaust gas and noise certification under the Air Quality Conservation Act and the Noise and Vibration Control Act. The certification status is not confirmed during the customs clearance process, but you must obtain self-certification, exhaust gas, and noise certification to register a vehicle. Please contact the competent authority below for details on the certification procedure and cost.
▶ Self-certification
- Authority: Korea Transportation Safety Authority (☎1577-0990 / www.kotsa.or.kr )
- Related Laws: Automobile Management Act
▶ Environmental certification
- Affiliated organization: Korea Environment Corporation (☎ 1661-0590 / www.mecar.or.kr )
- Related Acts and subordinate statutes: the Clean Air Conservation Act, the Noise and Vibration Control Act
h Also, the general import declaration procedure is as follows.
▸ When reporting imports, the reporter must check and report the taxable price, tariff rate, item classification number, and tax rate, which are the criteria for imposing taxes such as customs duties, so if you are not familiar with this, you can ask an expert customs agent to act on customs clearance. If you go through an agency such as a customs agent, you will have to pay a certain fee. For your information, please contact the Korea Customs Service (☎ 02-547-9714-6).
▸ General import declaration shall be transmitted to electronic documents by EDI (Electronic Data Interchange System: Electronic Data Exchange Customs System: Mainly Used by Customs) or by Internet Web (Uni-Pass), and if designated as "submission of documents" after transmission, the import declaration shall be printed and submitted to the customs director of the customs office along with the following documents.
1. INVOICE: Issuance by exporter (document stating specifications, unit price, amount, etc. of goods)
2. Price report: Imported shippers prepare when reporting imports
3. Bills of Lading (B/L) or Air Waybill (AWB) copies: Issued by a shipping company or airline company
4. Packaging list: Manufactured by the exporter (number of packaging, serial number of packaging, packaging specification, gross weight, net weight, etc.)
5. Certificate of Origin (limited to corresponding goods)
6. Documents required before reporting and acceptance (limited to cases where the details of import requirements cannot be verified electronically) during the notification of the designation of the goods and method of confirmation of customs duties under Article 226 of the Customs Act
7. Other Reference Documents
▸ For your information, customs do not contact you separately during the import customs process. In general, it is believed that the carrier (or customs agent that conducts import customs clearance on behalf of the carrier) can discuss and deal with the import declaration. In addition, you should discuss with the carrier the process of transporting the shipment from the port to the customer after the import declaration has been repaired.
※ The Korea Customs Service's Customer Support Center is a legal information department that only guides general regulations and procedures, and it is not an authorized interpretation agency that can judge and decide whether to carry out customs clearance in individual cases and has no legal effect. Please understand that it is difficult to clearly guide you on your inquiries because you do not have the authority to judge individual issues to be decided by examining facts and supporting documents, and it is not a department that interprets laws and regulations. Please proceed with the specific practical procedures related to individual cases after consulting with the customs clearance import department.
|