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BK SEA&AIR LOGISTICS
relates its work to affiliated customs brokerage firms
after pre-investigation by its own customs broker employee
realizing prompt processing and one-stop handling. Temporary importations grounded on ATA Carnet
on re-imported items like exhibition commodities are
also cleared from A to Z.
Exportation is to release domestic goods to abroad.
To export goods, first, it is needed to verify the goods
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exported in accordance with Foregin Trade Act and related laws
and ordinances.
Second, it is necessary to verify in advance, whether restriction
does not exist for the method of collecting a bill in accordance
with Foregin Exchange Transaction Act.
All the exporting goods must follow Customs Export Clearance
Procedures.
Export Clearance Procedures is the procedure of the exporting
goods from receiving export declaration acceptance after filing
export declaration with customs house till loading on international
carrier.
The person who wants to export goods should make export
declaration to the customs house collector of the location of
the goods and receive acceptance before loading the goods.
Now Korea Customs Service introduced and implemented the export
clearance procedure of EDI (Electronic Data Interchange) system
so that exporting goods cleared convenient and fast.
Newspaper, catalog, and broadcasting equipment, etc. can take
more simplified export procedures.
Inspection omission is the principle for exporting goods.
However, inspection takes place exceptionally for the case of
selected inspection by EDI system or a necessary case.
On this occasion, illegal export or violating rule of origin
and infringement of IPR exposed, exporter gets punished in accordance
with Customs Act and related laws and ordinances.
Therefore, he/she takes extra caution for not having these kinds
of violations.
The goods, which have gotten the acceptance of export
declaration, must be loaded on international carrier within
30days. Only the case of unavoidable excuse of changed loading
schedule, exporter can get the extension authorization of loading
from the customs collector of the goods cleared.
Besides, exporter should take caution that export declaration
acceptance can be canceled in the case of unloading within the
period causing customs drawback impossible.
Export Clearance of Postal Items and Accompanied Luggage
is regulated by separate procedures.
BK SEA&AIR LOGISTICS makes
prior-to port entry declaration as principle to expedite clearance
for neighboring regions, (Japan,China,Hong kong,Taiwan) commands
affiliate customs brokerage firms to fulfill declaration on
port-entry, consults and executes affairs on bonded warehousing
permission according to customer's credit ratings, support duty
exemption & abatement so customers enjoy maximum benefit
in the boundary of related laws and regulations.
1. Outline
Import/Export Permit System has been replaced with Declaration
system on July 1, 1996.
Korea Customs Service now confirms import-related requirements,
accepts declaration and releases goods immediately when import
declaration is lawful.
Clearance procedures therefore are no longer considered impediment
to the logistics flow.
EDI-type import clearance system has been implemented
since July 1, '96.
Since July 1999, importers do not have to visit customs houses
to clear their goods - they can clear goods at their office
only with clicking.
Under on-dock immediate clearance system, import goods
can be cleared and released immediately upon the port entry.
Cargo Release before Import Declaration System enables trustworthy
manufacturers and foreign investment companies to clear raw
materials and facility goods by only filing brief cargo information
and to file import declaration within 10 days thereafter.
For goods to be urgently cleared, import declaration is
possible even before a vessel loaded with import cargo enters
a port. After the port entry, the import cargo can be immediately
unloaded from the vessel and transported from the pier to its
destination.
To lighten the business financial burden, the pre-clearance
payment system was changed into the post-clearance payment system,
under which customs duty should be paid within 15 days after
the customs house accepts the declaration.
Customs is not just a tax collecting agency.
It checks up whether import requirements prescribed in laws
other than Customs Act have been fulfilled prior to the clearance.
Customs also checks up origin marking, infringement of
intellectual property right, CITES list and others before accepting
clearance declaration.
2. Procedures
1)Port Entry Declaration
2)Import Declaration
<period>
Import declaration may be filed before the cargo carrier
enters a port.
(This is called prior-entry import declaration.) Import cargo
is to be stored at a bonded area. Import declaration is possible
before or after the bonded storage provided that the prior-entry
import declaration be made within 5 days before the carrier
enters Korean ports and as for the aircraft, within 1 day before.
<method>
Import Declaration must be filed to the customs house
which is in charge of the district where the goods are stored
by EDI method with specifications of the goods under the name
of cargo owner, customs broker, and customs brokerage firm.
Declaration must be written on an import declaration form
stating the description of the goods as well as quantity, value
and other particulars required.
The form is required to be attached with following supporting
documents:
i. Import license (for goods which requires
this to be imported)
ii. Invoice
iii. Price declaration
iv. B/L (Bill of Lading)
v. Proofs that requirements have been
satisfied under Article 226 of the Customs Act
vi. Packing List
vii. Certificate of Origin
viii. Application for Duty exemption/abatement,
preferential tariff rate, etc.
(in
case where they are available)
3) Documentary Check-up
4) Cargo Inspection
5) Declaration Acceptance
6) Post Audit on Duty Amount
Flow Chart of Import Clearance Procedures
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