1, Customs declaration
To the South Korean customs declaration of imported goods must submit the relevant written materials. The declaration may be made before or after the goods have been delivered or before the goods are stored in the bonded warehouse. South Korea’s import declaration process is the implementation of the paperless import customs clearance system, that is, the tax office through the computer to accept the declaration of import declaration and to inform the applicant to declare the results of import declaration. Cargo direct declaration when there are two ways: First, after the customs obtained by computer to declare. This requires the owner to have the electricity to the customs declaration of the required computer equipment; Second, small export enterprises can be used in the Korea Trade Association and other groups to declare the common terminal. Korean customs generally do not check for most of the goods in the import declaration only on the contents of the declaration contained in the form and decrees necessary to review the elements. However, it is accepted that it is necessary to carry out the necessary inspection and examination after inspection by the Korean civil servant who is selected as the object of inspection. Customs inspection to confirm the declaration in line with the law after the provisions of the goods to pay the tariff or to provide the equivalent of the amount of tax to complete the declaration to accept the goods to be customs clearance. In principle, tariffs on imports and domestic taxes are levied, but there are tax exemptions or partial relief cases. Imported items have been levied on raw materials and exported at the time of export.
1, Time and conditions of import declaration
In order to facilitate the declaration, the customs declaration will be divided into pre-departure declaration, before the declaration, the declaration area before the declaration, the bonded area after the declaration of four forms. It can be declared 5 days before the vessel arriving at the port of Korea, and 1 day before the aircraft transport, but the number of items in the import declaration of agricultural and livestock aquatic products or their processed products is changed by 10 Units of goods, or agricultural and livestock aquatic products or their processed goods when the import declaration and entry tariffs
Unit (quantity or weight) of the goods, in the delivery of cargo vessels or aircraft arrived in South Korea after the declaration. In January 2003, South Korea to 18 kinds of agricultural products before customs clearance review management, and the sampling rate from 5% increased to 20%,These 18 varieties include carrots, fresh (frozen) garlic, fresh (frozen) whole garlic, temporary storage of garlic, dried garlic, and previously specified frozen garlic (acetic acid-modified garlic), dried bean, sesame, wild sesame, Preparation of peanuts, dried red beans, ginger, bean sprouts, onions, buckwheat, sweet potato starch, frozen pepper. The main contents are: strict implementation of the established customs clearance regulations and policies, while strengthening the import of agricultural products inspection, customs clearance before the inspection and strengthen customs clearance before and after the analysis.