FAQ: Bulk Submission System for Dutiable Value Declaration Data – Exemptions from Submission Released

2. Exemptions from Submission of Tax Data

This section outlines the criteria and procedures for being exempt from the bulk submission of dutiable value declaration data.

Q12. Are all AEO and ACVA-certified companies exempt from submitting tax data?

For AEO (Authorized Economic Operator), the exemption applies only to the import sector. For ACVA (Advance Customs Valuation Arrangement), the exemption applies only to specific items officially determined by the Director of the Customs Valuation and Classification Institute. All other items or sectors are subject to the submission requirement.

Q13. What specific taxes are included in the 'under 500 million KRW' annual tax payment threshold?

The threshold is determined based on the total aggregate amount of all taxes paid to the Korea Customs Service, including customs duties, internal taxes, and other related levies.

Q14. How can I verify my company's tax payment performance for the previous year?

You can check your performance record through the UNI-PASS (National Single Window) system using the following path:

• [Information Search] → [My Performance] → [Export/Import/Drawback Performance] → 'Tax Payment Performance'.

Q15. When can I access the tax payment data for the previous year?

Previous year tax payment records are available for verification starting from January 15th of each year. Consequently, from January 1st to January 31st, companies should determine their eligibility based on the performance of the year before last.

Q16. Will companies required to submit tax data be notified individually?

Yes, written notifications are scheduled to be sent by mail in July to the registered address on file with the Korea Customs Service. Starting in 2026, a system upgrade will allow companies to check their submission status directly through the online portal.

Q17. We received a submission notice despite being AEO or ACVA certified. Do we still have to submit?

Yes, submission is mandatory if the AEO import certification has expired, or if the goods in question are not covered by an ACVA decision (or if the ACVA validity period has ended).

Q18. For corporations with a headquarters and multiple branches, how is the tax payment performance calculated?

Eligibility is assessed based on the tax payment performance of individual business units (branches). Performance records for each specific business registration number can be verified on UNI-PASS.

Q19. Our ACVA validity has ended and we are reapplying. Are we exempt during the ACVA review period?

No. Exemptions are only granted for items with a valid decision within the effective period. During the review or re-application period, tax data must be submitted as required.