Under an amendment to the Notice on Tax Administration Procedures, from April 1, 2026 the right to a refund of customs duties and value-added tax on goods returned and exported after an overseas direct purchase can be assigned by electronic signature.
- When a buyer requests a return from the online platform and assigns the refund right, the buyer receives the payment for the goods and the refund together from the platform, without applying to customs directly.
- The platform applies for the refund with an electronically signed assignment application attached, and identity verification under the Electronic Signature Act is required.
- Until now, only applications with a handwritten signature or seal were accepted.
Source: Korea Policy Briefing, Korea Customs Service press release (March 31, 2026)