Guides

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.

1. 1Requirements for the FTA preferential tariff rate (preferential tariff)
2. 2When the preferential tariff does not apply
3. 3Application timing
4. 4Documents to keep

Legal basis

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

Last updated

2026-10-16