Korea Certified Customs Attorney SJ

  As I explained in the article ‘Basic principle of tax administration – ACTUAL TAXATION’, declaring the person who actually owns the imported goods at the time of filing an import declaration as a taxpayer is important in customs administration. Both the person who permits any third person to file a declaration for duty payment using their name and the person who files a declaration for duty payment using a third person’s name are treated as criminals pursuant to Article 275-3 of the CUSTOMS ACT ( 관세법 ) . CUSTOMS ACT   Article 275-3 (Offense of Lending Titles) A person who conducts any of the following acts for the purpose of evading customs duties (including internal taxes, etc. collected by the head of a customs office) or disposition on default of taxes or acquiring proprietary interests shall be punished by imprisonment with labor for not more than one year, or by a fine not exceeding 10 million won:   1. A person who permits any thi...

  Under Article 38, 38-2, and 38-3 of the CUSTOMS ACT ( 관세법 ) , importers can apply for the correction of an import declaration at any time – before or after paying duties.   CUSTOMS ACT   Article 38 (Payment of Customs Duties by Self-Assessment) (1) Each person, who intends to import goods (excluding any goods on which customs duties are assessed and collected by the head of a customs office in accordance with Article 39), shall file a declaration to pay customs duties (hereinafter referred to as "declaration for duty payment") with the head of a customs office when he or she submits an import declaration. (2) The head of a customs office in receipt of a declaration for duty payment shall review entries in an import declaration and other matters to be verified pursuant to this Act, but shall review the details of declaration for duty payment such as amount of duty by self-assessment (hereinafter referred to as “amount of duty re...