Services
Customs audits
We handle responses to customs requests for documents, customs audits and origin verification, preparing explanatory materials and taking part in audits. If you disagree with the result, we act on your behalf in pre-assessment review and appeals.
Overview
| Item | Details |
|---|---|
| For | Importers and exporters that have received a request for documents, an audit notice, a pre-assessment notice or a tax payment notice from customs |
| Audit support | A customs broker takes part in the audit or states opinions |
| Appeal deadlines | Pre-assessment review: 30 days. Objection, request for examination and request for adjudication: 90 days |
| Costs | Fee schedule below |
What to do for each notice
| Notice received | Procedure | Deadline |
|---|---|---|
| Request for documents, notice of correction | Duty assessment review | The deadline in the request. Corrections: within 6 months of the date of declaration and payment |
| Notice of origin investigation | Origin verification | The deadline in the notice. Objections: within 30 days of receiving notice of the result |
| Advance notice of customs audit | Customs audit | Notice 20 days before the audit starts. A postponement may be requested if there are grounds making the audit difficult |
| Pre-assessment notice | Pre-assessment review | Request within 30 days of receiving the notice |
| Tax payment notice | Objection, request for examination, request for adjudication | Request within 90 days of receiving notice of the disposition |
A duty assessment review is a procedure in which customs reviews the tax amount declared after accepting the import declaration. During the review, customs may request documents or, if the tax is short, notify you to make a correction.
Origin verification is a procedure in which customs confirms origin through a document investigation or an on-site investigation. It covers imported goods to which FTA tariff rates were applied and goods exported with a certificate of origin.
A customs audit is a procedure in which customs examines books and documents through a visit or in writing. Before collecting a tax shortfall, customs sends a pre-assessment notice stating the audit results and the amount to be collected.
The procedures for origin verification of export goods under each agreement are described in the exporter's guide to responding to origin verification.
11 customs audit areas
| No. | Audit area | Customs check items |
|---|---|---|
| 1 | Matters concerning customs value | Amounts to be added, such as royalties, commissions and freight, and prices in related-party transactions |
| 2 | Matters concerning tariff classification and tariff rates | The declared HS code and the tariff rate applied |
| 3 | Matters concerning whether requirements such as permits, approvals and recommendations for import and export are met | Whether import and export requirements under individual laws are met |
| 4 | Matters concerning the adequacy of import and export declarations, such as the description, specifications, quantity and weight of declared goods | Whether the declaration matches the transaction documents |
| 5 | Matters concerning customs duty drawback (including calculation of the quantity of materials required) | The amount refunded and the calculation of raw materials required |
| 6 | Matters concerning customs duty reduction and exemption and post-management | Whether goods granted a reduction or exemption are used for the specified purpose |
| 7 | Matters concerning the declaration and payment of internal taxes such as individual consumption tax | Individual consumption tax, value-added tax, etc. declared and paid at the time of import declaration |
| 8 | Matters concerning origin or application of conventional tariff rates and supporting documents | Origin marking and documents supporting the application of agreement tariff rates |
| 9 | Matters concerning infringement of intellectual property rights | Whether goods infringing trademark rights or other rights were imported |
| 10 | Matters concerning the legality of work related to bonded areas | Movement of goods into and out of bonded areas and management of bonded cargo |
| 11 | Other violations of related laws concerning customs clearance, foreign exchange transactions and import and export goods | Foreign exchange reporting for import and export payments, etc. |
Goods for which the result of an advance ruling on related-party transactions has been notified are excluded from the customs value audit. FTA origin investigations are conducted separately from customs audits, as origin verification.
Customs audit response process
- Send the noticeSend us the notice or request you received as a photo or PDF, and we will first check the response deadline.
- Review of issuesWe receive the declaration certificates and transaction documents for the period under audit and tell you the issues customs is likely to examine (customs value, tariff classification, origin, reduction and exemption, drawback) and the expected tax amount.
- Preparing explanatory materialsWe select the materials to submit to customs together with you and prepare a written opinion. If there are grounds making it difficult to undergo the audit, we request a postponement.
- Taking part in the auditA customs broker attends on-site audits with you, and states opinions in document audits.
- Review of results and appealWe review the tax amount and grounds in the notice of results, and if there are grounds to contest it, we file a request for pre-assessment review or an appeal.
Documents to prepare
- The notice or request received from customs
- Certificates of import declaration and certificates of export declaration for the period under audit
- Contracts, commercial invoices, remittance records, and evidence of freight and insurance
- Customs value issues: records of royalties, commissions and transactions with overseas affiliates
- Origin issues: certificates of origin, origin confirmation documents, bills of materials (BOM), manufacturing process charts, and evidence of raw material purchases
- Shipments that received a reduction, exemption or drawback: reduction approval documents and drawback application documents
Audit periods and decision periods
| Category | Period |
|---|---|
| On-site audit | Within 20 days. May be extended by up to 20 days for reasons such as delayed submission of materials or expansion of the audit scope |
| Total customs audit period | Within 90 days. 120 days if necessary, and within 180 days if related-party transaction prices must be determined |
| Notice of customs audit results | Within 20 days after the audit ends |
| Decision on pre-assessment review | Within 30 days of receiving the request |
If the request period has passed, customs decides not to review the request for pre-assessment review (Article 118(4)3 of the Customs Act). Please send us the notice as soon as you receive it.
Services we provide
| Service | Details |
|---|---|
| Responding to requests for documents | We prepare the documents and explanatory materials requested by customs, and make a correction or an amended declaration for any tax shortfall. |
| Customs audit response | We act on your behalf from the advance notice to the notice of results, preparing materials, taking part in the audit and stating opinions. |
| Origin verification response | We prepare explanatory materials for origin investigations of imported and exported goods and state opinions. |
| Appeal representation | We act on your behalf in requests for pre-assessment review, objections, requests for examination and requests for adjudication. |
| Request for rectification | If we find that too much tax was paid, we request rectification within 5 years of the initial tax declaration date. |
Fees
For customs audit representation and appeal representation, we provide a quote after reviewing the period under audit and the issues.
| Item | Basis | Fee |
|---|---|---|
| In-person consultation | Per hour. Travel expenses charged separately | KRW 200,000 per hour |
| Advisory opinion | Depending on the subject, such as tariff classification or customs value, and the length | From KRW 200,000 |
Frequently asked questions
Q. Can the customs audit schedule be postponed?
If it is difficult to undergo the audit because of a natural disaster or other grounds prescribed by Presidential Decree, you may request a postponement from the head of customs (Article 114(2) of the Customs Act).
Q. How many years of declarations are audited?
The period under audit is stated in the advance notice. Customs duties cannot be imposed once 5 years have passed from the date on which they could be imposed, or 10 years where duties were evaded by fraudulent means (Article 21(1) of the Customs Act).
Q. What if we find a declaration error before the audit?
If the tax is short, you may make a correction within 6 months of the date of declaration and payment, and an amended declaration after that. If too much tax was paid, you may request rectification within 5 years of the initial tax declaration date (Articles 38-2 and 38-3 of the Customs Act).
Q. Can we be audited again on the same matters?
Except where there is clear evidence giving grounds to suspect evasion of customs duties or similar cases, customs may not audit the same taxpayer again on matters already audited (Article 111(2) of the Customs Act).
Q. Can you also handle administrative litigation?
The appeals a customs broker may handle on your behalf are requests for pre-assessment review, objections, requests for examination and requests for adjudication (Article 2 of the Licensed Customs Broker Act). Representation in administrative litigation is not among a customs broker's duties.
Consultation
Related laws and resources
- Korea Customs Service "Customs audit" guide (procedures, pre-assessment review and appeal deadlines)
- Korea Customs Service "Origin verification" guide (origin investigations of imported and exported goods)
- Customs Act, Article 110-2 (Principle of integrated audit), Article 111 (Prohibition of abuse of the right to conduct customs audits), Article 112 (Right to assistance during customs audits), Article 114 (Advance notice of customs audits and request for postponement), Article 115 (Notice of customs audit results)
- Same Act, Article 118 (Pre-assessment review), Article 119 (Filing of appeals), Article 121 (Period for requesting examination), Article 132 (Objection)
- Same Act, Article 21 (Exclusion period for imposition of customs duties), Article 38-2 (Correction), Article 38-3 (Amendment and rectification)
- Enforcement Decree of the Customs Act, Article 139-2 (Customs audit period)
- Directive on the Operation of Customs Audits, Article 2 (Definitions), Article 9 (Customs audit areas), Article 12 (Customs audit period and calculation of periods)
- Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, Article 17 (Investigation of origin), Article 35 (Restrictions on application of agreement tariff rates)
- Licensed Customs Broker Act, Article 2 (Duties of licensed customs brokers)
Effective dates: Customs Act 2026-10-02, Enforcement Decree of the Customs Act 2026-07-01, Directive on the Operation of Customs Audits 2026-04-13, Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements 2026-01-02, Licensed Customs Broker Act 2026-08-13. Accessed through the National Law Information Center on 2026-10-27.