What the importer must do before the import declaration
In an import inspection, customs checks whether the declared product name, specifications, and quantity match the actual goods, whether the country of origin is marked correctly, and whether the goods that meet import requirements such as KC certification are the same as the declared goods.
The importer has 3 things to do before declaring. Match the product name, model, and quantity on the invoice and packing list to the actual goods; for goods subject to country of origin marking, check the origin marking on the actual goods; and for goods subject to certification, compare the model name on the certificate against the label on the goods.
After goods are selected for inspection, arrange for people at the warehouse where the goods are located to open and repack the packaging, and the declaration is accepted only after the inspection is finished. Inspection of export goods is explained in Export inspection: declaration-site inspection and loading-site inspection.
What customs checks in an inspection
The Notice on Import Clearance Procedures (the Notice) defines goods inspection as "checking whether there are concealed goods other than the goods under the import declaration, and whether the import declaration details match the actual goods" (Notice, Article 3, subparagraph 6). An import declaration states the product name, specifications, quantity, and price of the goods (Customs Act, Article 241 (1)), and in its examination customs also checks the country of origin marking and whether import requirements are met (Notice, Article 22 (1) 7 and 8).
| Item checked | What customs looks at on the actual goods | What to review before declaring |
|---|---|---|
| Product name, specifications | Whether the declared product name, model, material, and size match the actual goods | Whether the invoice product name identifies the actual goods, and whether the model name matches the label or engraving on the goods |
| Quantity, price | The number of packages and the quantity inside, and whether undeclared goods are mixed in | The quantity and unit (EA, SET) of each box on the packing list, and whether free samples or replacement items arrive together |
| Country of origin marking | Whether goods subject to country of origin marking are marked with the origin by the prescribed method | The marking text and its position on the goods or the smallest package (Goods subject to country of origin marking and how to mark) |
| Import requirements (KC certification, etc.) | Whether the goods for which the requirement was issued are the same as the declared goods | The model name on the certificate against the label on the goods, and the KC mark (Import requirements and KC certification) |
Accuracy of the declaration: product name, quantity, specifications
The importer can check the product name, quantity, and specifications right away on the invoice and packing list received from the exporter. When you receive the documents, check the following.
- Product name: If only a broad name such as "parts", "accessories", or "sample" is written, ask the exporter to also state the product name, material, and use.
- Specifications: If there are several models, have the packing list show the quantity of each model separately, and check that each matches the model name on the label of the goods down to the last character.
- Quantity: Check the number of boxes, the quantity per box, and the unit of quantity. If individual pieces (EA) and sets (SET) are mixed, unify the unit.
- Goods that arrive together: If you put free samples, replacement parts, or promotional items in the same container, have them stated on the invoice as well. If goods not on the invoice appear, both the quantity and the price will differ from the declaration.
If the inspection result differs from the declaration, the declarant may apply to amend declaration details that do not affect the tax amount (Notice, Article 27 (1)), and customs may on its own authority amend entries that do not change the tax amount (same Article (3)). If main items such as the product name, specifications, quantity, price, and country of origin are falsely declared without justifiable grounds, the head of customs investigates the suspected violation of law (Notice, Article 143 (1) 1).
Country of origin marking
Goods whose country of origin is not marked, or is marked by a method different from that prescribed by law, are not permitted to clear customs (Customs Act, Article 230; Notice on the Operation of the Country of Origin Marking System, Article 29 (1)). If this is found in an inspection after the import declaration, the head of customs may have the marking supplemented or corrected under the origin marking method and then permit clearance, except where intent such as false marking is judged to exist (same Notice, Article 29 (2)).
If you learn before the inspection that the marking is missing, you may apply for remedial work to apply the country of origin marking in a bonded area before the import declaration (same Notice, Article 31 (1)). Check whether the goods are subject to marking and how to mark them in Country of origin marking of imported goods.
Import requirements such as KC certification, and cooperative inspection
For goods that require a permit, approval, or marking under laws and regulations, such as KC certification, you must prove to the head of customs that the conditions are met (Customs Act, Article 226 (1)). Among these, goods designated by the Commissioner of the Korea Customs Service as subject to safety inspection are inspected jointly by customs officers and officials of the cooperating ministries, which is called a cooperative inspection (Customs Act, Article 246-3; Notice on Procedures for Safety Inspection under Article 246-3 of the Customs Act, Article 2, subparagraph 4). The cooperating ministries and the goods covered for imports are as follows (Annex 1 of the same Notice).
| Cooperating ministry | Goods covered | Safety-related laws |
|---|---|---|
| Ministry of Trade, Industry and Resources, Korean Agency for Technology and Standards | Children's products, electrical appliances, consumer products | Special Act on the Safety of Children's Products, Electrical Appliances and Consumer Products Safety Control Act |
| Ministry of Science and ICT, National Radio Research Agency | Broadcasting and communication equipment, etc. | Radio Waves Act |
| Ministry of Food and Drug Safety | Foods (personal e-commerce), medical devices for humans | Special Act on Imported Food Safety Control, Medical Devices Act |
| Ministry of Climate, Energy and Environment | Chemical substances, waste, alien species, wild animals, three-phase induction motors | Chemical Substances Control Act, etc. |
| Ministry of Employment and Labor | Asbestos-containing products | Occupational Safety and Health Act |
| Korea Forest Service | Wood pellets, molded charcoal, charcoal | Act on the Sustainable Use of Timbers |
| Nuclear Safety and Security Commission | Radioactive materials and their processed products | Act on Protective Action Guidelines against Radiation in the Natural Environment |
A cooperative inspection looks at whether the import and export requirements are met, whether the requirement details have been forged or altered, "whether the goods for which the import or export requirement was issued are the same as the declared goods", and whether a harmful substance analysis is needed (same Notice, Article 15 (3)). Because customs checks whether the goods for which the requirement was issued are the same as the declared goods, the importer organizes the certificates and test reports by model, and before shipment obtains photos of the labels on the goods to confirm that the model name and KC mark appear as stated in the certification.
A cooperative inspection is conducted as a document review or a goods inspection, and if necessary a part of the goods is taken as a sample (same Notice, Article 15 (2)). When an analysis is requested, the rule is to report the result within 15 days, but it may take longer if an outside testing body is asked (same Notice, Article 18 (1)).
Declarations received after 4 p.m. may not be processed on the same day (same Notice, Article 15 (6)), so for certification-subject goods with an urgent delivery date, schedule the declaration in the morning. Samples taken are returned after the inspection, but they may not be returned if consumed by analysis (same Notice, Article 20 (1)).
What to prepare if your goods are selected for inspection
Goods subject to inspection are selected by the customs clearance system or by customs officers (Notice, Article 28 (1)), and before the inspection the head of customs notifies the declarant and the manager of the storage place of an inspection plan containing the preparation items (Notice, Article 31 (1)). The head of customs may require the importer or the manager of the storage place to make the following preparations, and inspects in the order in which preparations are finished (same Article (4)).
- Securing the place and equipment needed for the inspection
- Assigning people who can open and repack the packaging of the goods subject to inspection
For cargo with mixed items, tell us the number of the box or the position inside the container holding the goods to be inspected, which reduces the work of taking them out. For fragile goods, the declarant may ask the head of customs to take special care (same Article (8)), and to take part in the inspection, apply for participation in the inspection (same Article (2)).
The declaration for goods subject to inspection is accepted after the inspection is finished (Notice, Article 35 (2)). If the goods must be taken out before that, you must provide security equivalent to the customs duty and obtain approval from the head of customs (Customs Act, Article 252). If the goods suffer a loss because of a lawful inspection, you can receive compensation for the loss (Customs Act, Article 246-2).
Costs
| Cost | Details | Borne by |
|---|---|---|
| Inspection cost | Costs of sampling and transporting goods brought to the customs inspection place (Customs Act, Article 173 (3)) | Cargo owner |
| Licensed Customs Broker inspection fee | From KRW 50,000 per inspection, VAT excluded (pricing guide) | Client |
If container cargo whose owner is a small or medium-sized enterprise or a mid-sized enterprise is moved to a separate inspection site designated by the Commissioner of the Korea Customs Service and inspected there, and the inspection finds that the declaration data (excluding the cargo manifest) matches the actual goods and no notice of disposition or criminal complaint has been issued for a violation of law, the inspection cost can be subsidized within the budget (Customs Act, Article 173 (3) proviso; Enforcement Decree of the Customs Act, Article 187-4 (1)). If the declaration data and the actual goods differ, no inspection cost subsidy is available.
Source: Customs Act, Article 226 (Proof and Confirmation of Permits and Approvals), Article 230 (Restrictions on Clearance of Goods with False Origin Marking), Article 241 (Declaration of Export, Import, or Return), Article 246-2 (Compensation for damage from Inspection of Goods), Article 246-3 (Safety Inspection of Goods), Article 173 (Customs Inspection Site), Article 252 (Taking Out Goods before Acceptance of Import Declaration), Enforcement Decree of the Customs Act, Article 187-4 (Subjects of Inspection Cost Subsidy), Notice on Import Clearance Procedures Article 3 (Definitions), Article 22 (Examination Methods), Article 27 (Amendment of Declaration Details), Article 28 (Goods Subject to Inspection), Article 31 (Inspection Procedures, etc.), Article 35 (Acceptance of Declaration), Article 143 (Self-Investigation and Request for Investigation), Notice on Procedures for Safety Inspection under Article 246-3 of the Customs Act Article 2 (Definitions), Article 15 (Safety Inspection), Article 18 (Analysis Period and Notice of Delay), Article 20 (Return and Storage of Safety Inspection Samples), Annex 1 (Goods Subject to Safety Inspection), Notice on the Operation of the Country of Origin Marking System Article 29 (Restrictions on Clearance of Goods in Violation of Origin Marking), Article 31 (Remedial Work for Origin Marking). Confirmed on October 16, 2026. As in force on October 2, 2026 for the Customs Act, December 17, 2025 for the Notice on Import Clearance Procedures, April 13, 2026 for the Notice on Safety Inspection, and November 24, 2025 for the Notice on the Operation of the Country of Origin Marking System.