Korea Customs Service

Rights of Duty Payers in FTA Origin Verification

You may get help from Experts.

The person subject to a spot investigation necessary for verification of country of origin may have lawyers or customs brokers attend the investigation or make their statement.

You may object the results of origin verification

• An investigation target (exporter, producer or importer) who disagrees with the results of a country of origin investigation may file an objection to the Commissioner of the Korea Customs Service or the head of the customs within 30 days from the date of notification of investigation results.
  • When there is an objection, the Commissioner of the Korea Customs Service or the head of the customs shall examine the case, and notify the results to the applicant within 30 days.
  • Where the details or procedures of the objection are deemed inappropriate or to have room for revision, the Commissioner of the Korea Customs Service or the head of the customs may request revision with a fixed period of no longer than 20 days.

You may Appeal to the Results of Origin Verification.

• A duty payer may apply for remedies (appeal) against any measures taken based on the results of origin verification in the following ways:

  A duty payermayapply for remedies (make an objection)

  Types of Request	Period	Head of the Office of Review	Office of Review (Committee in Charge)
  Pre-Taxation Review	Within 30 days from the date of pretaxation notice	Head of the customs or the Commissioner of the Korea Customs Service (when at least KRW 500 million is charged)	Customs Appeal Committee
  Request for Examination	Within 90 daysfrom the date of notification of Disposition	Commissioner of the Korea Customs Service	Customs Appeal Committee
  Request for Adjudication	Within 90 days	Chairman of the Tax Tribunal	Tax Tribunal Judge Council
  Examination request to the Board of Audit and Inspection of Korea	Within 90 days	Chairman of the Board of Audit and Inspection of Korea	Audit Committee