You will get written notice before taxation.
The head of a customs office should notify the duty payer in writing before imposing deficient duties; but there are cases where the head of the customs may skip the notification, such as when the limitation period comes to an end within 3 months.
Requirements to Request for Pre-Taxation Review
Effects of a Pre-Taxation Review Application
- The head of a customs office would have to postpone rectification and notification until the institution in charge of final determination makes a decision, but the postponement may not continue if the limitation period for imposing customs duties ends.
- The head of the customs or the Commissioner of the Korea Customs Service should decide what to do with the request within 30 days from the date of the request through deliberation at the Customs Appeal Committee.
Effects of the Decision on a Pre-Taxation Review Request
- The decision made on an request for pre-taxation review has binding
- based on the decision made on the pre-taxation review request.