The Korea Customs Service will expand the scope of tax administration support from August 1, 2025.
- Small business owners are also supported if they are "companies with import records in the past year." The previous criterion was "small and medium-sized enterprises with continuous import records for the past 2 years."
- Approved exporters, targets of the Ministry of SMEs and Startups export voucher program, and companies selected for the Innovation Premier 1000 Program are added to the targets of tax administration support.
- Customs audits are deferred for family-friendly certified companies and youth employment strong small companies.
- The KRW 50 million threshold for additional tax assessed in payment deadline extensions and installment payments is abolished, and the Korea Customs Service plans to improve UNI-PASS so that applications for tax administration support can be filed through it.
Source: Policy Briefing, Korea Customs Service press release (July 31, 2025)