韩国进出口货物通关须知
时间(TIME)：2021-07-02 15:11:06
发布时间：2016-09-27 17:45 文章来源：海关总署 任何希望进口、出口或退货的人必须向海关申报。
一、便捷通关措施简介
韩国海关于1996年7月1日开始实行新的报关制度。只要进口货物合法申报，海关可以立即确认进口是否符合法定要件，并接受申报，放行货物。通关手续对货物物流不再是一个阻碍。
基于电子数据交换（EDI）之上的进口通关系统于1996年7月1日开始启用。从1999年7月开始，进口商不必到海关现场，只需在办公室点击鼠标便可报关。
此外，为了进一步简化通关手续、减少申报人的成本负担，韩国海关自2005年开始启用基于互联网的通关系统。
通过“码头货到发行系统”，进口货物可在抵达口岸后立即通关放行。“进口报关系统”的货物放行功能可使诚信度高的制造商和外国投资公司仅通过提交简单的货物信息便可使其原材料和货物获准放行，放行后10天补报进口报关单。
为了快速通关，海关允许在装载货物的船舶离开国外出境港口前提前进行进口申报。货物抵达入境口岸后，进口货物可立刻从船上卸下，从码头运至目的地（如生产工厂）。
为减轻企业财政负担，放行前缴纳税费的制度改为放行后缴纳。关税可在海关接受报关之后的15天内缴纳。
韩国海关不仅是一个征税部门，还负责在货物放行前审核货物是否满足《海关法》以外的其它所有相关法律规定，通过与颁发进口行政许可和认证书的其他政府部门联网，审核所有进口要件是否均已满足。进口商不必在海关和其他政府部门办公地点之间往返奔波办理报关手续。
二、进口/出口申报人
货主、报关员、报关行和有报关资质的企业可以办理进出口报关手续。
三、禁止进口/出口的货物
韩国《海关法》禁止进出口下列货物：
- 违背宪法精神、危害公共安全或风俗的图书、出版物、传单、宣传册、胶片、唱片、雕塑或具有同等性质的其他物品；
- 可能泄露政府机密信息或用于情报活动的货物；和
- 伪造、仿冒的硬币、纸币、银行票据、债券和（或）其他有价票据。
四、进口通关
（一）入港申报
当一艘外贸船只/飞机抵达开放口岸时，船长/机长应立即向海关提交入港报告，随附舱单、船上/机上用品清单、旅客名单、船员/机组人员名单、船员/机组人员个人物品清单。
“外贸船只/飞机”系指为外贸为目的往来于韩国和其他国家之间的任何船只/飞机。
（二）进口申报
1．进口申报时间
进口申报可在运输工具入境前提交（称为“入港前进口申报”）。进口货物运抵后都将储存在保税区。进口申报也可在货物进入保税区之前或进入保税区之后提交，但必须在船舶抵达海港前5天内申报或在飞机抵达空港前1天内申报。
进口报关单必须以书面形式通过“电子数据交换”方式提交给货物所在地海关。报关单应载明货物品名描述、数量、价格等信息。申报时应随附以下单证：
- 进口许可证（适用许可证管理货物需提供）
- 发票
- 价格声明
- 提单
- 证明符合《海关法》第226条要求的文件
- 装箱清单
- 原产地证
- 免关税、出口退税、优惠关税申请书等（需要时提供）
2．审单
进口报关单提交后，海关审核报关单中填写的信息，确认随附单证是否齐全并符合规定。如审核无误，海关将立即接受申报，进口商可凭海关接受申报证明提取货物。
3．查验
海关关员单凭报关单中的信息和随附单证无法确定货物用途、标识、功能等时，或需要检查是否有夹藏货物、违禁品或货物是否为“相同货物”时，将对货物进行查验。韩国海关的C/S系统（Cargo Selectivity System，即选择查验系统）可对货物进行风险分析，对高风险货物，系统自动提示要求查验。海关将在查验后决定是否接受申报。
4．接受申报
如海关确定可以允许货物进口通关，在接受申报前，货物应缴纳关税、国内税或提供税费担保。如系提供担保，应在海关接受申报后15天之内缴纳关税。已被海关接受申报的货物可自保税区放行，进入境内自由流通。
5．事后稽核
韩国进出口报关制度基于“守法推定”之上，即相信大多数进出口系合法的，大多数贸易商的申报是如实的、准确的。韩国海关希望促进诚实守法、如实申报企业的货物快速通关，同时有效遏制非法货物的进出口。对满足条件的企业和货物，先按进口商申报的信息放行货物，然后通过“通关后稽查制度”核查申报的进口价格、原产地标识等。目前，韩国海关所做的事后稽查大多是为审价目的进行的稽查。
如因为纳税义务人原因导致关税未足额征收，海关将补征少征税款并按少征税款的20%收取额外费用。
（三）进口通关流程图
运输工具出发前/运输工具抵达前/货物进入保税区前/货物进入保税区后
↓
进口申报
↓
批准进口
↓
货物放行
↓
缴纳关税
（四）海关估价货物的通关
以下货物需接受海关估价：
- 旅客或船员/机组成员携带进境的货物
- 邮递物品（不包括《外贸法》规定需申领许可证的商用货物）
- 变质或受损的货物
- 由驻韩美军的财物处理办公室销售的货物
- 个人自用托运行李物品
一般来说，关税应根据“先申报、后征税”制度征收。但对于上述货物，由海关直接通知纳税义务人缴税。其他通关手续与“先申报、后征税”货物基本相同。
五、出口通关
韩国贸易政策注重为出口提供便利，推动外贸发展。为此，韩国海关力求简化出口手续，保证出口通关顺畅。95%的出口货物系无纸通关。同时，通过风险分析进行单证审核和货物查验，防范非法贸易，增强韩国在世界上的诚信形象。
（一）报关时间
韩国海关允许出口商在货物发运前的任何时间进行出口报关。
（二）报关方式
出口货物必须以EDI方式向海关申报。每个海关管辖不同区域，向哪个海关申报取决于出口货物储存地在哪里。韩国财政部关税厅厅长指定的一些小型出口公司可以通过出口报关支持中心（如韩国国际贸易委员会）的“出口报关电子设施”进行出口报关。
通过EDI，出口货物可实现无纸通关（“选择查验系统”选择查验货物和要求提供单证的货物例外）。不需要交验纸质单证也不需要查验的货物比例为95%。需要交验纸质单证、但不需要查验的货物的比例为4.6%。需要查验的货物比例为0.4%。此外，为了进一步简化通关手续、减少申报人的成本负担，韩国海关以互联网基础的通关系统自2005年6月开始上线运行。
（三）查验
一般来说，出口货物不需要查验。只有“选择查验系统”甄别出的高风险货物（如涉嫌侵权、假冒的货物）和经过单证审核后需要查验的货物，才进行查验。根据货物性质、企业诚信度和风险分析信息，韩国海关以弹性方式决定查验比例和查验时段。
（四）出口货物的启运
出口货物需在海关接受出口报关后的30天内装船/装机启运。如因不可预见原因（如运期改变），货物未能启运，或启运推迟，经出口商申请，海关允许推迟启运，推迟期最长可达1年，从出口报关单被海关接受之日开始计算。
（五）简化出口通关手续
适用简化出口通关手续的货物，其出口报关只需递交舱单、发票和简化通关清单（或邮单），或以电子方式将上述单证包含的信息传输至海关计算机系统。以下货物适用简化出口通关手续：
- 托运的、非商业用途、离岸价低于200万韩元的行李物品
- 报纸、用于播放新闻的胶片、录音带和其他用作大众媒体的物品
- 目录、文件档案等。
Anyone who wishes to import, export or return goods must declare to the customs.
1、 Brief introduction of convenient customs clearance measures
On July 1, 1996, the new customs declaration system began to be implemented in the South Korea sea. As long as the import goods are declared legally, the customs can immediately confirm whether the import meets the legal requirements, accept the declaration and release the goods. Customs clearance is no longer an obstacle to the logistics of goods.
The import customs clearance system based on EDI was put into operation on July 1, 1996. Since July 1999, importers do not have to go to the customs site, just click the mouse in the office to declare.
In addition, in order to further simplify the customs clearance procedures and reduce the cost burden of the declarant, the South Korean customs has started to use the Internet-based customs clearance system since 2005.
Through the "terminal arrival distribution system", imported goods can be cleared immediately after arriving at the port“ The goods release function of "import declaration system" enables manufacturers and foreign investment companies with high integrity to release their raw materials and goods only by submitting simple goods information, and make up the import declaration form 10 days after the release.
In order to speed up customs clearance, the customs is allowed to make import declaration in advance before the ship carrying the goods leaves the foreign port of exit. Upon arrival at the port of entry, the imported goods can be immediately unloaded from the ship and transported from the wharf to the destination (such as a production plant).
In order to reduce the financial burden of enterprises, the system of paying taxes before release is changed to paying after release. Customs duties can be paid within 15 days after customs declaration.
South Korea customs is not only a tax collection department, but also responsible for verifying whether the goods meet all the relevant legal provisions other than the Customs Law before the goods are released, and checking whether all the import requirements have been met through networking with other government departments that issue import administrative licenses and certificates. Importers do not have to travel between customs and other government offices for customs clearance.
2、 Import / export declarant
Consignors, customs declarers, customs brokers and enterprises with customs declaration qualification may handle import and export customs declaration procedures.
3、 Goods prohibited from import / export
The Customs Law of the Republic of Korea prohibits the import and export of the following goods:
-Books, publications, leaflets, brochures, films, records, sculptures or other articles of the same nature that violate the spirit of the Constitution and endanger public safety or customs;
-Goods that may leak government confidential information or be used for intelligence activities; and
-Counterfeit coins, banknotes, bank notes, bonds and / or other negotiable instruments.
4、 Import clearance
（1） Entry declaration
When a foreign trade vessel / aircraft arrives at the open port, the captain / captain shall immediately submit the entry report to the customs, together with the manifest, list of articles on board / aircraft, passenger list, list of crew / crew members and list of personal articles of crew / crew members.
"Foreign trade vessel / aircraft" means any vessel / aircraft travelling between Korea and other countries for the purpose of foreign trade.
（2） Import declaration
1. Import declaration time
Import declaration can be submitted before the entry of the means of transport (referred to as "pre entry declaration"). All imported goods will be stored in the bonded area after arrival. The import declaration can also be submitted before or after the goods enter the bonded area, but it must be submitted 5 days before the ship arrives at the port or 1 day before the aircraft arrives at the airport.
The import declaration must be submitted in writing to the customs of the place where the goods are located through "electronic data interchange". The declaration form shall contain the description, quantity, price and other information of the goods. The declaration shall be accompanied by the following documents:
-Import license (goods subject to license management shall be provided)
-Invoice
-Price statement
-Bill of lading
-Documents proving compliance with the requirements of article 226 of the Customs Law
-Packing list
-Certificate of origin
-Application for tariff exemption, export tax rebate, preferential tariff, etc. (to be provided when necessary)
2. Examination
After the import declaration form is submitted, the customs shall review the information filled in the declaration form and confirm whether the attached documents are complete and meet the requirements. If there is no error, the customs will accept the declaration immediately, and the importer can pick up the goods with the customs declaration acceptance certificate.
3. Inspection
When the customs officers cannot determine the purpose, identification, function, etc. of the goods based on the information in the declaration form and the attached documents, or need to check whether there are hidden goods, contraband or whether the goods are "the same goods", they will inspect the goods. The C / s system (cargo selectivity system) of Korea customs can analyze the risk of goods, and for high-risk goods, the system will automatically prompt for inspection. The customs will decide whether to accept the declaration after inspection.
4. Acceptance of declaration
If Haiguan determines that it can allow the goods to be imported for customs clearance, the goods shall pay customs duties, internal taxes or provide tax guarantee before accepting the declaration. If the guarantee is provided, the customs duties shall be paid within 15 days after the customs accepts the declaration. Goods that have been accepted and declared by the customs may be released from the bonded area and enter the territory for free circulation.
5. Post audit
South Korea's import and export declaration system is based on the "presumption of law-abiding", that is, it is believed that most imports and exports are legal, and the declaration of most traders is truthful and accurate. South Korea customs hopes to promote the rapid customs clearance of goods of honest and law-abiding enterprises, and effectively curb the import and export of illegal goods. For the enterprises and goods that meet the requirements, the goods shall be released according to the information declared by the importer, and then the declared import price and origin identification shall be checked through the "post customs inspection system". At present, the post audit conducted by the South Korean customs is mostly for the purpose of price review.
If the duty is not collected in full due to the duty payer's reasons, the customs will make up for the tax undercharged and charge an additional fee of 20% of the tax undercharged.
(3） Import clearance flow chart
Before the departure of the means of transport / before the arrival of the means of transport / before the goods enter the bonded area / after the goods enter the bonded area
↓ Import declaration
↓ Approval for import
↓ Release of goods
↓ Pay customs duties
（4） Customs clearance of valuation goods
The following goods are subject to Customs Valuation:
-Entry cargo carried by passengers or crew members
-Postal articles (excluding commercial goods required to apply for a license under the foreign trade law)
-Deteriorated or damaged goods
-Goods sold by the property handling office of the US military in South Korea
-Personal luggage
Generally speaking, tariffs should be levied according to the system of "declaration before taxation". However, for the above-mentioned goods, the customs shall directly notify the taxpayer to pay the duty. Other customs clearance procedures are basically the same as "declaration before taxation".
5、 Export clearance
South Korea's trade policy focuses on facilitating exports and promoting foreign trade development. Therefore, the South Korean customs strives to simplify export procedures and ensure smooth export clearance. 95% of exports are paperless. At the same time, through the risk analysis of documents and goods inspection, to prevent illegal trade, enhance the integrity image of South Korea in the world.
（1） Customs declaration time
South Korea customs allows exporters to make export declaration at any time before shipment.
（2） Customs declaration method
Export goods must be declared to Customs by EDI. Each customs has jurisdiction over different areas, and which customs declaration to be made depends on where the export goods are stored. Some small export companies designated by the director of the Customs Department of the Ministry of finance of South Korea can make export declaration through the "export declaration electronic facilities" of the export declaration Support Center (such as the Korea International Trade Commission).
Through EDI, export goods can realize paperless customs clearance (except for the goods selected for inspection by the selective inspection system and the goods requiring documents). The proportion of goods that do not need paper documents and inspection is 95%. 4.6% of the goods need to be submitted for paper documents, but do not need to be inspected. The proportion of goods to be inspected is 0.4%. In addition, in order to further simplify the customs clearance procedures and reduce the cost burden of the declarant, the Internet based customs clearance system of South Korea customs has been put into operation since June 2005. （
(3） Check
Generally speaking, export goods do not need to be inspected. Only the high-risk goods (such as goods suspected of infringement and counterfeiting) identified by the "selective inspection system" and the goods that need to be inspected after the examination of documents can be inspected. According to the nature of goods, enterprise integrity and risk analysis information, the Korean customs determines the inspection proportion and inspection period in a flexible way.
（4） Shipment of export goods
The export goods shall be loaded / shipped within 30 days after the customs accepts the export declaration. If the shipment of the goods fails or is delayed due to unforeseen reasons (such as the change of shipment date), the customs will allow
the shipment to be delayed upon the application of the exporter. The delay period can be up to one year, counting from the date when the export declaration is accepted by the customs.
（5） Simplify export customs clearance procedures
For goods with simplified export customs clearance procedures, only the manifest, invoice and simplified customs clearance list (or mailing list) need to be submitted for export declaration, or the information contained in the above documents can be transmitted to the customs computer system by electronic means. Simplified export customs clearance procedures are applicable to the following goods:
-Checked, non-commercial, FOB less than 2 million won luggage items
-Newspapers, films and tapes used to broadcast news and other articles used as mass media
-Contents, files, etc.
