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Ubis Customs Service

Guides

All 28 guides

  1. India CAROTAR Form I: how to fill out each field and the scope of cost information to provide

    Form I is an origin information form that an Indian importer must hold when claiming the preferential rate under the Korea-India CEPA, and submit within 10 working days if customs asks. Most fields are filled with the Korean exporter's information, but there is no field for raw material unit prices or cost breakdowns.

    Legal basis
    Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
    Last updated

  2. Exporting under the Korea-India CEPA: criteria for determining origins and when to obtain the certificate of origin

    For an Indian importer to receive the Korea-India CEPA preferential tariff rate, the goods must meet the criteria for determining origins (the general rule is a change in HS 6-digit classification and a regional value content of at least 35%), and the certificate of origin, issued by customs or a chamber of commerce at the time of export or within 7 working days of the shipment date, must be presented when the import is declared in India.

    Legal basis
    Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
    Last updated

  3. Setting UNI-PASS company records permission when entrusting certificate of origin issuance to a Licensed Customs Broker

    For a Licensed Customs Broker to apply for an FTA certificate of origin on the exporter's behalf, the exporter must register the Licensed Customs Broker on the UNI-PASS company records permission settings screen, check certificate of origin, and save. Without the permission, the Licensed Customs Broker cannot look up the export declaration number.

    Legal basis
    Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
    Last updated

  4. Customs import inspection: what customs checks and what to review before declaring

    In an import inspection, customs checks whether the declared product name, specifications, and quantity match the actual goods, and whether import requirements such as country of origin marking and KC certification match the declared goods. Before declaring, match the invoice and packing list to the actual goods, and compare the country of origin marking and the model name on the certificates against the labels on the goods.

    Legal basis
    Customs Act, Notice on Import Clearance Procedures, Notice on Procedures for Safety Inspection under Article 246-3 of the Customs Act, Notice on the Operation of the Country of Origin Marking System
    Last updated

  5. Thorough inspection of imported food: criteria for first imports and re-imports

    Food imported for the first time is subject to thorough inspection. If you import again within 5 years a product that is identical to the inspected product in the country of manufacture, overseas manufacturing facility and the other items set for each product category, it is subject to document inspection.

    Legal basis
    Special Act on Imported Food Safety Control, Regulation on Declaration and Inspection of Imported Food, etc.
    Last updated

  6. Import requirements and KC certification: what to check before customs clearance

    Goods that require a permit, approval or marking under law must be shown to meet the requirements when the import declaration is filed. Goods subject to confirmation by the head of customs are designated by notice, and even goods not subject to that confirmation remain subject to the certification obligations of the relevant law.

    Legal basis
    Customs Act, Notice on the Designation of Goods Subject to Confirmation by the Head of Customs and Confirmation Methods under Article 226 of the Customs Act, Enforcement Decree of the Foreign Trade Act, Electrical Appliances and Consumer Products Safety Control Act
    Last updated

  7. Customs value for imports: costs added to and deducted from the invoice amount

    The customs value is the price the buyer paid or must pay, plus freight to the port of import, insurance, royalties and similar costs, minus clearly separable costs incurred after import. Keep the contracts and transport documents that confirm the amounts of costs paid outside the invoice, and customs duty and value-added tax are calculated on this customs value.

    Legal basis
    Customs Act, Value-Added Tax Act
    Last updated

  8. Applying the FTA preferential tariff rate: application timing and documents evidencing origin

    The FTA preferential tariff applies only if the importer holds documents evidencing origin and applies before acceptance of the import declaration. Check the exporter's certificate of origin before shipment; if you could not apply before acceptance, apply for retroactive application within 1 year of the acceptance date, and keep the documents evidencing origin for 5 years from the day after the application date.

    Legal basis
    Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, Value-Added Tax Act
    Last updated