Import declration

All goods imported into South Korea must be notified to the Korean Customs authorities.

In principle, importers should declare the imported goods after they arrive at the port. However, in order to expedite the process of customs clearance, import declaration can be made before the arrival of goods. 

The importer will conduct online import declaration and upload other required import documents on the UNI-PASS of the Korea Customs Service (https://unipass.customs.go.kr/csp/index.do).

Mandatory import documents for businesses For normal goods, documents that an importer must present to the Korean Customs include: Commercial invoice Packing list Bill of lading Certificate of Origin (C/O): To enjoy tariff preferences under the free trade agreements between Vietnam and South Korea, importers must submit the corresponding C/O (C/O form VK under VKFTA, C/O form AK under AKFTA, C/O form RCEP under RCEP Agreement) issued by the Vietnamese competent authority. For goods under special control, in addition to the above documents, businesses must also submit mandatory documents for each type of goods, such as: KC Safety certification for 03 types of goods, including: (i) electronic products (audio and video equipment; lighting products, monitors for computers, vacuum cleaners, irons, printers, dishwashers, etc.), (ii) household products (pressure cookers , PVC flooring, helmets, skateboards, roller skates, shopping carts, etc.) and (iii) products for children and babies (toys, cradles, strollers, bicycles, textiles, school utensils, etc.) The fumigation/heat treatment certificate issued by the competent authority of the exporting country is applicable to a number of goods with high risk of containing harmful germs (termites, moths, molds, etc.) or goods packaging from wood (pallets, etc.). Health, Sanitary and Phytosanitary certificate issued by the competent authority of the exporting country is applicable to unprocessed animal and plant products.

 

Based on risk management techniques and cargo data analysis, the Customs Clearance System automatically decides whether goods are subject to (i) document-based inspection; (ii) physical inspection, or (iii) exemption from inspection (both document-based and physical).

(i)    Import document-based inspection: In this case, Korean Customs will check the completeness and validity of the import declaration and other mandatory import documents.

(ii)    Physical inspection: In this case, Customs will conduct a physical inspection of the goods to ensure the accuracy of the import declaration in terms of item description, quantity, country of origin, trademark, etc. After completing the physical inspection of the goods, Customs will check the import documents of the shipment like in case (i)

(iii)    Exemption from inspection (both document-based and physical)

Korean Customs will approve the import declaration if no problems/errors are detected in the results of inspection. 

Payment of tariffs, taxes and Customs clearance

After approving the import declaration (there are no issues/problems after inspections), the importer should provide the customs with security for tax payment or pay taxes in advance to have the goods released. 

After tax payment has been made or security has been provided, the Import Declaration will be accepted automatically in the Customs Clearance System. Korean Customs will then issue the Certificate of import declaration – as notifying approval of cargo release. The certificate of import declaration is protected by various measures to prevent it from being counterfeited or falsified: the special customs seal, a watermark (Korea Customs Service Emblem), serial numbers, a 2-D barcode, and a "copy" mark. 

In case the importers only submit deposit for the shipments, they are required to pay full taxes within 15 days from the date of declaration acceptance (Post-clearance payment).

Note: In Korea, only businesses with a high rate of law-compliance will be accepted for Post-clearance payment.

Source: Center for WTO and International Trade
 

• Overview of Procedures for importing goods into South Korea
• Determining the import category/import conditions of goods into South Korea
• Determining the classification of goods imported into South Korea
• Determining tariffs, duties and fees of imported goods into South Korea