Our Customs Practice is led by experienced lawyers with in-depth knowledge of all legal matters related to customs, including customs clearance, tariffs, and verification of origin. Our team includes top-ranked customs experts who have extensive experience working in customs and trade, including with the Korea Customs Service, Customs, and the Tax Appeals Tribunal. We provide a wide range of services, including Advance Customs Valuation Assessment (ACVA), advice on corporate audits for royalties, unjustified deductions, and refunds, representation in tax appeals and administrative proceedings against customs and inland tax penalties, and advice on customs portals and related investigations, including investigations into smuggled imports and exports, violations of marking of origin, and violations of the Foreign Exchange Act.

- Customs examination advice and tax appeals

- Advising on related party Advance Customs Valuation Agreement (ACVA) applications

- Representation in appeals against post-collection actions by customs (pre-assessment appeals, administrative appeals, administrative litigation)

- Advising on criminal investigations of alleged violations of import and export laws

- Representation of suspects in binding appeals and mitigation of criminal sanctions (citations, imprisonment, fines)

- Advice on HS classification of imported and exported goods

- Advising on general customs matters, including import and export requirements, duty refunds and reductions, bonding schemes, and country of origin markings

- Advising on disputes regarding tariff recognition of imported goods

- Advice on Free Trade Agreement (FTA) origin verification for importers and exporters

- Assistance with FTA company-specific and item-specific origin certification applications

Professionals