Korea Certified Customs Attorney SJ

Once importers of products pay taxes levied by Customs (e.g. customs duties, VAT) and receive customs-cleared products, they may think that there are no further bills to pay related to the imported products. Then, they may be puzzled at the notice from the Korea Environment Corporation (K-eco) regarding waste charges ( 폐기물부담금 ). Waste charges are imposed by the K-eco entrusted by the Minister of Environment under the ACT ON THE PROMOTION OF SAVING AND RECYCLING OF RESOURCES ( 자원의 절약과 재활용촉진에 관한 법률 , APSRR) for the products, materials, and containers which may contain specific air pollutants, specific water pollutants or poisonous substances, or which are difficult to be recycled or likely to cause problems in waste management such as gums, disposable diapers, cigarettes, ice pacts containing super absorbent polymer as a refrigerant, etc.   Importers of chemicals not containing such regulated substances may think that the imported goods are not subject to waste charges and they have...

The basic criteria for determining the country of origin from the perspective of the country of origin marking are prescribed in Article 61 (1) of the ENFORCEMENT DECREE OF THE FOREIGN TRADE ACT ( 대외무역법시행령 ) as follows: -         If the whole imported goods are those gathered or produced entirely in one particular country ("wholly obtained goods"), such country shall be the origin of the goods. -         If two or more countries are involved in the production, manufacturing, or processing of imported goods, the country in which activities to finally and substantially transform the goods and give essential characteristics to the goods ("substantial transformation") have been performed, shall be the origin of the goods. -         If two or more countries are involved in the production, manufacturing, or processing of certain goods imported, the country in which simple processing ...