When applying for FTA preferential tariff rates, the transportation requirement is principally based on Direct Consignment. This is a crucial standard designed to achieve the fundamental purpose of an …
We understand your concern regarding why the customs broker did not request the transport invoice billed to the importer for a DDP (Delivered Duty Paid) shipment. This procedure aligns with …
The HS code classification of tempered glass depends heavily on its definition, characteristics, and, most importantly, the specific form and purpose for which the glass is used. As addressed …
Country of origin labeling is a critical system designed to guarantee the consumer's right to know and establish a fair trade order. In principle, the obligation to mark the …
Regarding the proviso in the Rules of Origin for HS Heading 3907, specifically the clause stating "provided that the originating polymers of headings 3901 to 3915 comprise 50 percent …
Thank you for your inquiry regarding the application of raw material taxation in a bonded factory. We understand your situation where the Usage Declaration was filed using the basic tariff …
The Re-export Duty Exemption system, under Article 97 of the Customs Act, is a vital mechanism that exempts customs duties and taxes on goods temporarily imported and intended for re-export …
The Korea Customs Service (KCS) has recently amended the "Notification on Registration and Management of Customs Clearance Codes and Overseas Business Partner Codes." Consequently, starting in 2026, a validity period …
When importing wine produced in Europe for personal consumption, applying the Korea-EU FTA preferential tariff rates can significantly reduce the customs duty burden. Typically, applying these rates requires evidentiary documents, …
You have correctly understood that because Anti-Dumping Duties are imposed to protect domestic industries, there are certain restrictions on duty drawbacks (refunds) for raw materials used in the production of …