Where a duty payer is under an investigation that is conducted by a customs officer, the duty payer may have an attorney or licensed customs broker participate in the investigation and present opinions at the investigation.
Customs officials should assume that duty payers would be acting in good faith and submit a declaration completed with sincerity, except in cases where the duty payer has failed to fulfill his/her obligation, including the obligation to make declarations, or where there is explicit evidence the duty evasion.
Exceptions
If the customs investigation is finished, the taxpayer shall be notified in writing of the results of the investigation within 20 days of the end of the investigation. Exceptions can be made in any of the following cases, however: if the disposition of notification is sent to the taxpayer a case of violation of regulations is charged the company goes out of business the address and residence of the taxpayer are unclear and it is difficult to send the notification due to other reasons.
No customs officer shall provide or disclose to any third person any data provided by a duty payer to fulfill his/her liability to pay customs duties, or other data, etc., or use them for any purpose, other than the purpose of carrying out his/her official business.
When duty payers request information they need to exercise their rights, customs officials should immediately provide such information, and other related information deemed necessary for the duty payers as well.
Korea Customs Service, Audit Policy Division 042-481-7973