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What procedures are needed for correcting an import declaration? Also, what is the procedure for correcting the amount of tax before paying it?

Millan McMiller
3/4/2022 5:16:20 AM
No name
3/4/2022 5:16:42 AM
Correction of Import Declaration A declarer who intends to correct details of import declaration that do not influence the determination of the tax amount shall send a Correction Application of Import/Tax Declaration (Annex no.6 form) of Notification on the Import Declaration Affairs to the KCS customs system, and submit evidential data to the head of a customs office. After reviewing the entries of an import declaration, a customs reviewer can authoritatively make corrections when declared entries and declared goods do not match (excluding tax base, tax rates, and tax amount to be paid). Correction of tax amount A duty payer, who learned that the tax amount he/she declared has excess or deficiency before paying it, shall send a Correction Application of Import/Tax Declaration (Annex no.6 form) of Notification on the Import Declaration Affairs to the KCS customs system, and submit the evidential data to the head of a customs office. A duty payer shall re-issue a statement of payment with the correction on tax amount reflected, but the number of the statement and the time limit for payment are unaffected.