Korea Customs Service

Claim a refund of Customs Duties if you return online overseas purchases

Duty refund regime for online overseas purchases

• According to Article 106-2 of the Customs Act, the customs duty paid may be refunded if an article imported by an individual for his/her personal use is exported in the same form as it was imported (shipped after being taken into the bonded area within 6 months of the date of acceptance of import declaration).

Documents to be submitted for the application for customs duty for the overseas-purchased goods to be returned

• To get the refund of customs duty for the goods purchased from overseas, a person should submit the application form for refund, certificate of the import declaration, and certificate of the export declaration to the head of a customs office (nationwide).
• The Korea Customs Service is giving customs duty refund for the simplified exports without filing an export declaration by introducing the guidelines for the expanded recognition of the evidentiary documents for a refund of customs duty of the goods purchased overseas and returned.

Expanded recognition of the evidentiary documents for a refund of customs duty of the returned goods purchased from overseas

• Suppose the price of goods bought from overseas is US$1,000 or less. In that case, it is eligible for the refund of customs duty in Article 106-2 of the Customs Act if the head of the customs office confirms that the imported goods have been returned to the original seller, even if the goods were returned without an export declaration by checking the invoice, documents confirming the return of the goods, a receipt for refund of the goods, etc.

  증빙서류

  	An article worth more than US$1,000	An article worth US$1,000 or less
  Common documents	1. Application for refund of customs duty 2. Certificate of import declaration
  Necessary documents	3. Certificate of export declaration	3. Invoice 4. Document of seller confirming return of the goods 5. Receipt for refund of the goods