Any person who intends to cancel import declarations shall fill in the details of import declaration cancellation on “cancellation of import declaration application” (Annex no.6-2 form of Notification on the Import Declaration Affairs) and send it to the head of a customs of clearance.
The head of a customs office shall approve cancellation of import declaration only when it falls under any of the following headings:
- Where returning breached goods, misspent goods, corrupted/damaged goods, and etc. to a foreign supplier;
- Where imported goods are destructed due to disaster or other inevitable reasons, or intend to dispose goods with approval from the customs house;
- Where one intends to return or dispose goods due to withholding of customs clearance, disqualifying clearance requirements, or prohibited for import, and etc.;
- Where other rightful cases that are pursuant to heading 1 through 3 exist.
o However, cancellation of import declaration of goods, which are already carried out from a transportation method, a customs route, a route of loading and unloading, or a place of storage, is not permissible.
Filing cancellation of import declaration to avoid inspection of goods that are designated for inspection, or to file for reduction after an import declaration is approved are not rightful reasons to apply for cancellation of import declaration.