What an importer who wants to declare list clearance goods must do
To file an import declaration for express shipment goods received under list clearance, send the goods back, within 30 days of the release date, to a place designated by the head of customs, and file the import declaration. In the field, this procedure is commonly called "re-entry".
It is a procedure permitted by law, but in practice carriers and warehouses are often reluctant to accept re-entry. Before requesting the import declaration, first ask the logistics company that delivered the goods whether re-entry is possible, where the goods would be brought in, and the cost.
Keep the goods you received in their original box, and keep photos of the packaging and the goods. Customs accepts the import declaration only if the goods brought in are identical to the goods released under list clearance.
Legal basis: import declaration of express shipment goods under list clearance
(1) A consignee of goods who wishes to file an import declaration for an express shipment released under list clearance pursuant to Article 9 (1) 1 may file the import declaration with the head of customs, attaching a statement of reasons, etc.
(2) When a consignee of goods files an import declaration under paragraph (1), the declaration must be made within 30 days from the date on which the goods were released under list clearance, and in this case the goods must be brought into a place designated by the head of customs.
These are Article 17 (1) and (2) of the Notice on Import Clearance Procedures for Express Shipments.
List clearance is a procedure for goods for personal use received by a resident of Korea, or commercial samples that are duty-free, whose goods price is USD 150 or less (USD 200 for express shipments from the United States) (same Notice, Article 9 (1) 1).
The 30-day deadline and confirmation of identical goods
The deadline is counted from the date the goods were released under list clearance. The date you received the delivery is later than the release date, so check the release date from the waybill tracking or the cargo progress information and calculate the deadline from it.
After checking whether the brought-in goods have been opened, the condition of the packaging, and the nature of the goods, the head of customs accepts the import declaration only if the goods are recognized as identical (Article 17 (4)). If the goods are recognized as identical by visual material such as photos or by documents, confirmation of the actual goods may be omitted.
The head of customs may request supporting materials in order to accept the import declaration (Article 17 (3)). Prepare your purchase records and payment records.
Why carriers and warehouses are reluctant to accept re-entry
Re-entry is an exceptional service, so carriers and warehouses often have no system or processing procedure for it. In many cases, the person in charge is also unfamiliar with the procedure.
As a result, you may be told that "goods whose delivery is finished cannot be changed to an import declaration". In that case, ask again about the re-entry place and cost, citing Article 17 of the Notice.
Scope of our clearance service and how to request
Ubis Customs Service files the import declaration for goods that have been brought back in. Re-entry, storage, and redelivery of the goods are handled by the logistics company, so you must first obtain the logistics company's cooperation before the import declaration can be filed.
Please arrange the entry place and schedule with the logistics company before making your request. Re-entry of goods received by mail (EMS) is explained at EMS / express shipment clearance.
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Source: Notice on Import Clearance Procedures for Express Shipments, Article 9 (Declaration Categories), Article 17 (Import Declaration of Express Shipment Goods under List Clearance), Korea Customs Service Notice No. 2026-56 (in force September 29, 2026), retrieved from the National Law Information Center on October 23, 2026.