K&K Customs & Consulting

Main Services

HOME
Main Services
Customs Appeals and Litigation

Customs Appeals and Litigation

★"A Sincere and Meticulous Approach for Optimal Results"

★K&K's customs experts bring extensive experience in handling a wide range of customs appeals and litigation cases.

★We approach every issue with seriousness and meticulous attention to detail, ensuring the best possible outcomes for our clients.

What is Customs Appeal and Litigation?

Customs appeals and litigation refer to the legal recourse available to import/export companies (taxpayers) when they encounter unlawful or unfair actions under the Customs Act or related laws, or when they do not receive a necessary action, leading to an infringement of their rights or interests. Through this system, companies can request the cancellation or modification of such actions or other necessary measures. Customs disputes encompass pre-assessment reviews, objections, appeals, and administrative litigation.

Types of Customs Appeals and Litigation

Pre-Tax Assessment Review: When a taxpayer receives a written notice (pre-assessment notice) from the customs officer regarding the collection of additional duties, the taxpayer may request a review by the customs officer (or the Commissioner of Customs) within 30 days from the date of receipt of the notice to determine whether the content of the notice is lawful.

Objection: Before a taxpayer files a request for a review (or appeal) of a disposition notified by the customs officer, they may submit an objection to the customs officer who issued the disposition, stating the reasons for their dissatisfaction. (The taxpayer may choose whether to go through the objection process before filing a review or appeal.)

Request for Review (or Appeal)

Request for Review (Commissioner of Customs): A request must be submitted to the Commissioner of Customs through the customs officer who made or should have made the disposition within 90 days from the date the taxpayer became aware of the disposition (or from the date the notice of disposition was received).

Request for Appeal (Director of the Tax Tribunal): A request must be submitted to the Director of the Tax Tribunal within 90 days from the date the taxpayer became aware of the disposition (or from the date the notice of disposition was received).

Request for Review (Auditor General): A request must be submitted to the Auditor General within 90 days from the date the taxpayer became aware of the disposition (or from the date the notice of disposition was received).

Administrative Lawsuit: If the taxpayer disagrees with the result of the review (or appeal), they may file an administrative lawsuit with the Administrative Court (or the administrative division of the District Court in regions outside of Seoul) within 90 days from the date of receiving the decision letter.

K&K professionals bring extensive experience to all types of customs disputes, with a proven track record of successful cases!

Key Services of K&K

• Analysis of customs audit results and dispositions to assess the likelihood of winning • Guidance and advice on the future course of action based on the analysis results • Development of arguments for review/appeal requests • Drafting of statements of reasons for review/appeal requests • Attendance and statement of opinions at the tribunal meeting • Development of counterarguments and submission of counterargument statements in response to the customs officer's reply • Post-management services for the delivery of decision documents and subsequent response strategies