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To apply for preferential tariff rates under FTA

How to claim for preferential tariffs?

• To qualify for preferential tariffs under the FTA, importers must submit a Declaration of Preference at the time of the import declaration.
• A claim for preferential tariffs can be made before or after  the import declaration is accepted.

Claim for preferential tariffs before acceptance of import declaration

• Importers must make a claim for preferential tariffs to the Customs Collector before their import declaration is accepted, as outlined in the provisions of the Presidential Decree.

Claim preferential tariffs before acceptance of import declaration

1. ① Receiving Certificate of Origin
   • To receive C/O from the exporter
2. ② Confirmation of the origin and completion of application form
   • To compete Declearation for Preference
   • After confirming the origin based on
   • C/O received
3. ③ Making claim for application of Preferential tariffs (Import Declearation)
   • Preferential duty rate and the FTA code
4. ④ Review on contents in Declaration of Preference
   • To confirm contents on Declaration of Preference submitted
5. ⑤ Review on requirements for preferential tariff treatment
   • To confirm requirements of exporter and direct consignment Transport
   • To inspect imported goods(in case of inspection)
6. ⑥ Application of preferential tariffs (Acceptance of import declaration)
   • To provide Import Declaration
   • Certificate and Payment Notice for the Declaration

Post-importation claim procedure for preferential treatment

• If importers were unable to apply for preferential tariff treatment because origin supporting documents were not prepared prior to the acceptance of the import declaration, they can make a claim for preferential tariff treatment retroactively within 1 year from the acceptance of the import declaration of the goods in question, as  provided.
• Documentary requirements: declaration of preference, proof of origin documents, claim for rectification, or other correction documents.
• Importers who are applying for preferential tariffs after acceptance of the import declaration can make a claim for correction or rectification on the payment already made for the goods in question.