The person subject to a spot investigation necessary for verification of country of origin may have lawyers or customs brokers attend the investigation or make their statement.
|Types of Request||Period||Head of the Office of Review||Office of Review (Committee in Charge)|
|Pre-Taxation Review||Within 30 days from the date of pretaxation notice||Head of the customs or the Commissioner of the Korea Customs Service (when at least KRW 500 million is charged)||Customs Appeal Committee|
|Request for Examination||Within 90 daysfrom the date of notification of Disposition||Commissioner of the Korea Customs Service||Customs Appeal Committee|
|Request for Adjudication||Within 90 days||Chairman of the Tax Tribunal||Tax Tribunal Judge Council|
|Examination request to the Board of Audit and Inspection of Korea||Within 90 days||Chairman of the Board of Audit and Inspection of Korea||Audit Committee|
Korea Customs Service, Origin Verification Division, 042-481-3213