Legal basis:
– Customs Act.
The term “import” means shipping foreign goods into the Republic of Korea or consuming and using them, but excluding the consumption and use of foreign goods not deemed imported. When importing goods into Korea, persons shall be liable to pay customs duties, including:
1. In cases of goods on which the import declaration is filed: The owner of goods as at the time an import declaration on the relevant goods is filed.
– Where goods are imported by any import company for its customers under entrustment: A person that entrusted the import of the relevant goods;
– Where goods are not imported by any import company for its customers under entrustment: A consignee that is entered in a commercial document;
– Where imported goods are transferred before an import declaration is filed: A transferee thereof.
2. In cases of goods on which customs duties are collected when the goods are loaded and unloaded by vessel supplies and aircraft supplies: A person who is granted permission for loading and unloading such goods.
3. In cases of goods on which customs duties are collected when the goods are shipped out of a bonded area for maintenance and supplementary work: A person that is granted approval for repair work outside a bonded area.
4. In cases of goods on which customs duties are collected when foreign goods stored in a bonded area are destroyed or lost, or disposed: An operator or a custodian.
5. In cases of goods on which customs duties are collected where foreign goods or other goods manufactured using such foreign goods remain at the workplace, other than a bonded factory after the designated period of work permit expires: A person that is granted permission for or files a report on work outside a bonded factory, a bonded construction work site or a general bonded area.
6. In cases of goods on which customs duties are collected where the bonded transportation of foreign goods on which a declaration is filed or for which approval failed to arrive in a destination within a fixed period: A person who files a report on or is granted approval for bonded transportation.
7. In cases of goods consumed or used before an import declaration is accepted: Consumers or users of such goods.
8. In cases of goods on which customs duties are collected when the goods are shipped out of any storage place: A person that immediately ships such goods.
9. In cases of goods imported by mail: Addressee thereof.
10. In cases of stolen or missing goods:
– Goods stored in a bonded area: An operator of the area, or a cargo manager;
– Goods for bonded transportation: A person that files a report on or is granted approval for bonded transportation;
– Other goods: A custodian or a handler thereof.
11. A person that has guaranteed the payment of customs duties shall be liable to pay such customs duties up to the limit of the amount guaranteed.
