In case of duty delinquency, the delinquency disposition under the National Tax Collection Act will apply mutatis mutandis, and the delinquent duties will be subject to forced collection.
Stage | 1st | 2nd | 3rd | |||
---|---|---|---|---|---|---|
How | Self- Correction | Notice of correction/ correction by customs | Application for revision | Revision notice | Amended declaration | Rectification |
Who | Duty payer | head of the customs | Duty payer | Head of the customs | Duty payer | Head of the customs |
Period | From duty payment declaration (import declaration) to payment | Within 6 months from the date of declaration and payment (revision period) | From the day after the date of termination of the revision period to the end of the dutiable period | |||
Reasons | More or less declaration of customs duty | Less payment | Less payment | More or less payment | ||
Note | - Correction by customs may be made only to import declaration which are not related to duty payment. - No reply to correction notice may be subject to correction by the head of a customs. - When duty payers find out that they had paid more than needed, they may claim for rectification within 5 years from the date of the duty payment declaration. |