When importing goods purchased simultaneously from multiple overseas suppliers and received in a single shipment, can I declare using only the representative supplier's information, without individually listing all overseas suppliers' information? Released

You inquired about a situation where you need to import goods purchased simultaneously from multiple overseas suppliers, receiving them in one shipment, and then make an import declaration. To state the conclusion first, you must declare import by individually listing the information of all overseas suppliers, and it is fundamentally impossible to declare with only the information of a representative supplier.

Import declaration is a legal obligation to submit accurate information to customs in accordance with relevant laws and regulations, such as Article 241 of the Customs Act and Article 246 of the Enforcement Decree of the Customs Act. These regulations stipulate that not only the item name, specifications, quantity, and price of imported goods, but also important matters specified by presidential decree, such as the taxpayer's trade name and overseas supplier code, must be declared without omission. This is a core requirement to ensure the transparency and accuracy of customs clearance procedures.

If you proceed with an import declaration for goods purchased from multiple overseas suppliers using only the information of a representative overseas supplier, the information of other suppliers will be omitted from the declaration. This omission of information goes beyond simply missing a single declaration item and can lead to various legal and practical problems, such as the following.

• Violation of Customs Act and Administrative Sanctions: A declaration that does not contain accurate information may be considered a violation of the Customs Act and result in administrative sanctions such as the imposition of a fine. This is interpreted as a breach of the duty to declare truthfully.
• Impairment of Accurate Trade Statistics Management: National trade statistics are compiled based on import performance from each overseas supplier. The omission of overseas supplier information hinders the accuracy of statistics and can cause confusion in establishing national economic policies.
• Problems with Origin Verification and Application of Preferential Tariffs: The origin of specific goods is often determined by a specific supplier. Inconsistencies between origin verification documents and import declaration contents when applying preferential tariffs under free trade agreements (FTAs) like the Korea-U.S. FTA can lead to additional tax collection and serious problems during future customs origin verification.
• Difficulty in Confirming Safety and Legality of Imported Goods: It becomes difficult for customs to ascertain whether goods imported from a specific overseas supplier comply with domestic safety standards, environmental regulations, or other legal provisions. This is an important issue from the perspective of consumer protection and national safety management.
• Disadvantages During Post-Clearance Audit: If errors or omissions in the declared contents are discovered during a customs post-clearance audit after the import declaration, it can lead to additional tax burdens such as the imposition of surcharges, as well as a decrease in corporate credibility.

Therefore, even if you import goods simultaneously from multiple overseas suppliers, you must declare them by accurately listing the information for each supplier. In practice, this is handled by entering the corresponding overseas supplier information for each item within a single import declaration form, or by registering multiple overseas supplier information in separate fields provided by the system. Most electronic customs clearance systems are designed to efficiently enter such multiple overseas supplier information.

Advice for Successful Import Declaration of Goods from Multiple Suppliers:

• Accurate Document Preparation: You must clearly prepare all import-related documents for each overseas supplier, such as Commercial Invoice, Packing List, and Bill of Lading (B/L) or Air Waybill (AWB). These documents serve as the most important supporting evidence for the import declaration contents.
• Maintain Information Consistency: The information entered in the import declaration form must be consistent with the contents of all attached documents. In particular, the item name, specifications, quantity, price, and overseas supplier information for each item must exactly match between the documents and the declared contents.
• Thorough Communication with a Customs Broker: For complex import cases, it is important to transparently provide all relevant information to the customs broker handling the clearance and communicate thoroughly to ensure an error-free declaration. Customs brokers have specialized knowledge and practical experience with such complex declarations, so they can prevent potential problems in advance.

Even in cases where small-value samples are received from multiple suppliers and processed in a single shipment, the principle is to declare all supplier information. However, when the individual item value is very small and the total amount falls within the de minimis exemption range, and it is processed through a specific simplified customs clearance method, there may be some simplification in the way overseas supplier information is entered compared to a general formal import declaration. However, such cases are limited and do not apply to general commercial import declarations.

In conclusion, for accurate and legal customs clearance, it is essential in all cases to declare all overseas supplier information related to imported goods without omission. We would like to inform you that this is the wisest and safest way to fulfill the importer's compliance obligations and prevent unnecessary customs delays, penalties, and additional tax burdens.