KOIMA

Import Clearance

Import clearance refers to a series of procedures for the release of imported goods. The importer declares goods to be imported to the Head of a customs, who would accept the declaration if it is legitimate according to the Customs Act and other regulations. Customs then issue the certificate of import declaration to the declarant to ensure that the imported goods are legitimately declared. All these procedures are dealt with in the KCS online-based electronic clearance system, UNIPASS.

Declaration details and timeline

- Method : Upload the information on the UNIPASS of KCS

※ Use the Korea Customs Service's UNI-PASS (http://unipass.customs.go.kr) to submit online applications and declarations, as well as import declarations. Contact the UNI-PASS technical support center (☎1544-1285) for more information on using the system.

- Declarant : a customs broker or owner of goods 

- Timepoint : In principle, importers are required to declare import after the goods arrive at the port. However, to expedite the process, importers may file the declaration before the arrival of goods.

Required Documents

1 Basic document : an import declaration form (through the EDI, or Internet)

2 Additional documents : an invoice, a packing list, a B/L, a C/O, a certificate of inspection (Quarantine), etc.

Inspection and processing of imports

- Screening goods for Inspection : Based on risk management technique and cargo data analysis, goods to be inspected are selected

- Purpose of Inspection: To ensure the accuracy of the import declaration, such as the item description, quantity, country of origin, and trademark, etc

- Inspection costs : Borne by the owner of goods 

- Inspection methods : 100% cargo inspection or partial inspection, or component analysis by customs laboratory, Inspection using technical equipment

- Disciplinary measures against illicit imports detected: Correction of declaration errors, subject to a fine or criminal charge

Acceptance of Declaration

The Head of a customs accepts an import declaration if it is found to have no errors upon the import inspection and documentary check.

However, a correction may be requested, or the customs clearance may be suspended in the following cases

Correction Requests

1 The requested information is missing in the declaration

2 The review of the declaration form finds that the document to be attached is missing, or evidentiary documents should be supplemented.

3 If P/L (simplified) declaration is required to be changed into a general declaration by documents

Withholding of Customs Clearance

1 If it is required to complement the matters stated in the declaration on import, export, or return according to Article 241 or 244 of the Customs Act

2 If it is necessary to submit the additional required documents according to Article 245 of the Customs Act

3 If the obligations in the Customs Act are violated, or there are concerns of public health threats

4 If it is necessary to conduct safety inspection according to Paragraph 1, Article 246-3 of the Customs Act

5 If the importer is a tax delinquent who is to be sanctioned for arrears of taxes by the Head of the customs office according to Article 30-2 of the National Tax Collection Act

6 If the importer has been accused of or is being investigated for violating tariff-related laws

7 If the quality of items etc. is falsely labeled or mislabeled according to Article 230-2 of the Customs Act

8 If it takes a prolonged time to prepare the requirement for declaration acceptance according to the other customs clearance review.

After the declaration is accepted, the importer is required to make tax payments, including customs duties.

In principle, businesses with a high rate of law-compliance may receive benefits such as Post-clearance Tax payment

After the acceptance of the import declaration, a certificate of import declaration is issued.

The certificate of import declaration is protected by various measures to prevent it from being counterfeited or falsified: the special customs seal, a watermark (Korea Customs Service Emblem), serial numbers, a 2-D bar code, and a "copy" mark.

Release of the Goods

After the import declaration acceptance is confirmed, the goods are released from the bonded warehouse/area.

Provided, goods urgently required, such as raw materials for production, may be released before accepting the import declaration.

Goods Subject to Customs Verification of Clearance Requirements

The Head of the customs office checks whether they meet approval requirements and other conditions for imports under the relevant laws

specified in the directive on the designation of goods subject to customs verification of clearance requirements and confirmation method guidelines by Article 226 of the Customs Act.