For importers to gain preferential tariffs under the FTA, they shall provide Declaration for Preference at the time of the import declaration
Claim for preferential tariffs can be made before and after the acceptance of import declaration.
Claim for preferential tariffs before acceptance of import declaration
Importers, in order to gain preferential tariffs applied, shall make a claim for preferential tariffs to Customs Collector before import declaration is accepted as provided for in provisions of Presidential Decree.
Claim preferential tariffs before acceptance of import declaration
① Receiving Certificate of Origin
To receive C/O from the exporter
② Confirmation of the origin and completion of application form
To compete Declearation for Preference
After confirming the origin based on
C/O received
③ Making claim for application of Preferential tariffs (Import Declearation)
Preferential duty rate and the FTA code
④ Review on contents in Declaration of Preference
To confirm contents on Declaration of Preference submitted
⑤ Review on requirements for preferential tariff treatment
To confirm requirements of exporter and direct consignment Transport
To inspect imported goods(in case of inspection)
⑥ Application of preferential tariffs (Acceptance of import declaration)
To provide Import Declaration
Certificate and Payment Notice for the Declaration
Post-importation claim procedure for preferential treatment
If importers were not able to apply for preferential tariff treatment because origin supporting documents were not prepared prior to the acceptance of import declaration, they can make claim for preferential tariff treatment retroactively within 1 year from the acceptance of import declaration of the good in question, as provided for in the Presidential Decree.
Documentary requirements: declaration for preference, documents for proof of origin, claim for rectification or other documents for correction
Importers who are applying for preferential tariffs after acceptance of import declaration can make claim for correction or rectification on the payment already made for goods in question.
