- How to check rates of customs duties on imported goods
Regarding customs duties, tariff classification is decided to depend on the nature of goods at the time of declaring importation, and corresponding duty rates are applied accordingly. Tariff classification on imported goods is searchable by item name on the "KCS Tariff D/B(Inquiry)" page of the Korea Customs Service website. Under the same HS code, there can be several different duty rates and the corresponding rates are applied by the order of the application priority in accordance with Article 50 of the Customs Act.
- When it is difficult to know the tariff classification of imported goods
The 'system of pre-audit for tariff classification' can be used when it is difficult for importers/exporters to classify the goods before declaring importation/exportation.
Through this system, importers/exporters can request tariff classification to the head of Customs Valuation and Classification Institute before declaring importation/exportation, and the institute notifies the importers/exporters of legally binding tariff classification code.
A request can be made on the internet, or by mail, or by visiting with the submission of a request for pre-audit for tariff classification, a product sample, and supporting documents. Applicants for pre-audit for tariff classification are limited to 'persons to import/export goods', 'manufacturers of goods to export and certified customs brokers (corporations) or clearance handling corporations' in accordance with 'Certified Customs Brokers Act'. Foreigners cannot make the request but it is possible to use this system through importers/exporters based in Korea or other qualified applicants.