Customs Post Audit can be Suspended for Businesses that strive to create Jobs.
A company imported US$100,000,000 or less in 2018 and which newly employed 2∼4% or more full-time workers in 2019 compared to the previous year (Article 2-2 of the Enforcement Rules of the Restriction of Special Transaction Act) or plans to do so by submitting the "plan to create jobs" to the Korea Customs Service
Employment of one youth employee [15∼29 years of age excluding the period of military service (up to 6 years)] is calculated as 1.5 persons when calculating the number of full-time employees
|Import Volume in 2018||Less than USD 10 Million||USD 10 million to 50 million||USD 50 million to 100 million|
|Employment Growth Rate||2% or higher||3% or higher||4% or higher|
Korea Customs Service, Corporation Audit Division, 042-481-7973