The term "import" means shipping foreign goods into the Republic of Korea (referring to any foreign goods shipped from the bonded area in Korea in cases of those passing through the bonded area) or consuming and using them (referring to the consumption and use of foreign goods within the means of transportation, but excluding the consumption and use of foreign goods falling under any of subparagraphs of Article 239 in Korea.)
Import clearance is a series of processes a person intending to import goods files declaration to Customs authority (① before the departure of the goods from the exporting country, ② before the port entry, ③ after port entry and before the goods arriving at the bonded area, ④ After stored at the bonded area) and the head of a customs office accepts the declaration and provides certificate of the acceptance for the import declaration, only when the declaration has legally and justly been filed in accordance with the Custom Act and other relevant laws, allowing the goods to be released.
Export, under the Customs Act, refers to the transfer of goods(domestic goods) within national border (customs tax line). A person who intends to export goods, shall declare names, standards, quantities, prices, and other matters of relevant goods to the head of a customs office, and load them onto a means of transport within a given period – this process is called an export clearance. Declarations shall be filed by the name of the owner of goods, a certified customs agent, etc. For a prompt and accurate customs clearance procedures, most of the export companies declare export through certified customs agents.
In principle, the inspection on exporting goods shall be omitted for a prompt export customs clearance, but in some cases, inspections shall be carried out in exceptional cases, such as computerized screening inspections based on the crime-ridden criteria. In this case, special attention should be paid to avoid detection of illegal exports, violations of country of origin marks, or breach of intellectual property rights, which could lead to penalties according to relevant laws, such as the Customs Act.
In these cases, the supplier can obtain a ‘Certificate of Carried-in Exporting Goods Subject to Refund’ by himself or through a Certified Customs Broker when carrying in raw materials for export to bonded areas in accordance with Chapter 5 (Issuance of Certificate of Carry-in or Loading) of 「Public Notification for the Management of Customs Refund on Customs Duties, etc. Levied on Raw Materials for Export (Public Notification on Managing Customs Refunds)」 ,and get the customs duties refunded. the transactions may be considered as an export subject to refund, and the customs duties, etc. levied on raw materials for export may be refundable.