Knowledge Basket
26/02/24 02:19
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You have inquired about a situation where the company name was mistakenly included alongside the Approved Exporter Authorization Number in the origin declaration statement. While this is a common clerical …
26/02/23 21:21
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When purchasing a magazine from Japan that includes a promotional bag (supplement), questions often arise regarding whether the bag is classified separately from the magazine and how customs duties are …
26/02/23 06:24
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Overview of Duty Drawback SuccessionUnder the current Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export (the "Drawback Special Act") and …
26/02/23 02:21
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When transitioning from a sole proprietorship to a corporation, the right to claim duty drawbacks for exports made during the sole proprietorship period does not transfer to the newly established …
26/02/22 21:11
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Container Shoring is a comprehensive term referring to the process of securing and stabilizing cargo loaded within a container to prevent any movement or shifting during transit. In professional logistics, …
26/02/22 06:19
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General Classification of Selfie Sticks and TripodsSelfie sticks and tripods are classified under Heading 9620 of the Harmonized System (HS) Tariff Schedule. This heading specifically includes "monopods, bipods, tripods …
26/02/22 02:15
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General Principles of Customs ValuationUnder Article 30 of the Customs Act, the customs value of imported goods is fundamentally based on the "transaction value"—the price actually paid or …
26/02/21 21:13
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Overview of Customs Valuation and Price Actually Paid
Under the Customs Act, the customs value of imported goods is generally based on the Price Actually Paid or Payable (PAPP) …
26/02/21 06:19
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Yes, that is correct. The Korea Customs Service (KCS) strictly prohibits the overseas export of used smartphones that have been reported as lost or stolen. This regulatory measure is designed …
26/02/21 02:20
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The jurisdiction for the refund of customs duties on raw materials used for export (hereinafter referred to as 'Duty Drawback under the Special Act') is governed by the 「Notification …