Prohibition on Repetitive Investigation
If importers and exporters are subjected to repetitive investigations for the same transactions, they may become too nervous to focus on their business. Fortunately, as stipulated in Article 111 of the CUSTOMS ACT ( 관세법 ) and Article 136 of the ENFORCEMENT DECREE OF THE CUSTOMS ACT ( 관세법 시행령 ), customs reinvestigation is allowed only in limited cases. CUSTOMS ACT Article 111 (Prohibition from Abusing Right to Investigate Customs Duty) (1) Customs officers shall conduct a customs duty investigation to the minimum extent necessary to realize proper and fair taxation and to protect lawfulness of customs clearance and shall not abuse the investigation right for other purpose. (2) Customs officers are prohibited from reinvestigating the same person who has been investigated in connection with the relevant case except in any of the following subparagraphs: <Amended on Dec. 19, 2017; Dec. 31, 2023> 1. Where there exists hard evi...