Customs duty is one of the national taxes levied on cargos imported, exported, or passing
through the tariff area. In general, there are three types of customs duty – import tax, export tax,
and tansit tax – but currently, only import tax is applicable in Korea.
Classification | Details |
---|---|
Crimes Related to Violation of Foreign Exchange Transaction Act |
Offsetting, third party payment, payment not through a foreign exchange bank, illegal carry-out, advanced import payment, etc. overdue payment, customs duty evasion, illegal investment in a foreign country, illegally moving property to a foreign country, illegal money lending, illegal use of local finance, and etc. |
Customs Duty Related Crimes |
Export and import of prohibited goods, smuggling, customs duty evasion, illegal reduction or exemption of customs duties, illegal refund, illegal imports and exports, acquisition of smuggled goods, and etc. |
Foreign Trade Crimes | Violation of country of origin marking, manipulation of import and export price, illgel import and export of strategic items, and etc. |
Intellectual Property Rights Infringement Crimes |
Infringement of trademark, smuggling, customs duty evasion, illegal reduction or exemption of customs duties, and etc. |