I am applying for a customs refund for the first time. How do I submit the account notification form to the competent customs office, and what is the procedure for electronic application via UNIPASS afterwards? Released

It seems you are applying for a customs refund for the first time. Accurate document preparation and system utilization are crucial for the customs refund process. We will provide a detailed explanation of the refund account notification form submission and the electronic application procedure via UniPass, which you inquired about.

1. Procedure for Submitting the Refund Account Notification Form to the Competent Customs Office

To apply for a customs refund for the first time, you must submit a Refund Account Notification Form to the head of the competent customs office. This form informs the Korea Customs Service which account the refund should be paid into. This is an essential step to ensure the transparency and promptness of refund payments.

• Preparation of Required Documents:
  •     One copy of the Refund Account Notification Form: You must accurately fill in your business registration information, representative's information, and most importantly, the bank account information for the refund, according to the standard form provided by the Korea Customs Service.
  •     One copy of the bankbook in the name of the corporation or representative: In principle, refunds can only be deposited into an account in the name of the applicant corporation or its representative. The copy must be clear enough for the account number and account holder's name to be clearly visible. Bankbooks in the name of third parties are not accepted.
  •     One original copy of Certificate of Seal Impression (within 3 months) or Certificate of Personal Signature Verification:
    •        For corporations, a corporate seal impression certificate is required; for individual business owners, the representative's seal impression certificate is needed.
    •        It must be issued within 3 months from the issue date, so you must confirm the validity period.
    •        If there is a co-representative system with two or more representatives, an original Certificate of Seal Impression or Certificate of Personal Signature Verification for all representatives must be submitted. This procedure confirms the consent of all representatives for receiving the refund. The Certificate of Personal Signature Verification has the same legal effect as a Certificate of Seal Impression, making it useful if you do not have a registered seal.
• Submission Methods:
  •     In-person submission: You can visit the Civil Service Center of the competent customs office directly to submit the documents. When visiting, it is advisable to bring your ID card and original copies of the relevant documents. You can submit them with guidance from the staff in charge.
  •     Submission by mail: If there are time constraints, you can send the documents by registered mail. Before mailing, reconfirm that all documents are prepared without omission, and it is advisable to use registered mail to ensure safe delivery. Please confirm the correct address of the competent customs office before sending.

2. Electronic Refund Application Procedure via UniPass

Once the refund account notification form has been submitted, the full refund application process will proceed through UniPass, the Korea Customs Service's electronic customs clearance system.

• Accessing UniPass and Filling Out the Application:
  •     Access the Korea Customs Service UniPass (https://unipass.customs.go.kr) and log in using a certified digital certificate or other means.
  •     In the refund application menu, prepare the application data as an electronic document, referring to the "Guidelines for Preparing Refund Application" specified in Annex 2 of the 「Customs Refund Notice」. These guidelines provide detailed information required for each refund type, such as individual refunds, simplified fixed-rate refunds, and fixed-amount refunds. Therefore, you must accurately complete the application according to your specific refund eligibility. In particular, it is crucial to accurately enter essential information such as export declaration certificate details, raw material import declaration certificate details, and consumption rate calculation sheets.
• Transmitting Application Data and Checking Electronic Delivery History:
  •     The completed application data will be electronically transmitted to the customs refund system.
  •     After transmission, you must check the "Electronic Delivery History". This history provides information on whether there are errors in the transmitted application data or if additional documents are required. If an error occurs or supplementary information is needed, you may have to correct the application data according to the electronic delivery history and re-transmit it, or submit specific additional documents through the UniPass system.
• Refund Application Receipt Notification:
  •     Once the application data is successfully received, a receipt notification will be issued through the UniPass system.
  •     The receipt notification includes information such as the receipt number, receipt date, and responsible staff for receipt, allowing you to track the progress of your application. It also specifies the status of error occurrence or document submission requirement, indicating if further action is needed.
• Document Submission Review Target and Deadline:
  •     Not all refund applications undergo document review, but some applications may be selected as subject to document submission review. This can occur through random selection by the system or when specific conditions are met.
  •     If you receive a receipt notification stating that your application has been selected for document submission review, you must submit the relevant documents to the competent customs office within 3 days from the date of receiving the notification. Failing to meet this deadline may delay or reject your refund application, so extreme caution is advised. The list of documents to be submitted will be specified in the receipt notification or can be checked on UniPass.

3. Additional Advice from a Customs Broker

• Maintain Accuracy and Consistency: All application data must be prepared accurately and consistently. In particular, export/import performance and information on raw materials eligible for refund must match the Korea Customs Service's data, as even small errors can cause refund delays or rejections.
• Accurate Understanding of Refund Types: Customs refunds come in various types, such as individual refunds and simplified fixed-rate refunds. Each type has different application procedures, required documents, and refund amount calculation methods. It is crucial to accurately understand and apply for the refund type most suitable for your business characteristics and situation.
• Continuous Progress Monitoring: Even after applying, it is advisable to periodically check UniPass's electronic delivery history or "My Civil Complaint Processing Status" to keep track of any requests for additional supplementation or the progress of the review.
• Need for Expert Consultation: If the customs refund procedure is complex or difficult to judge a specific matter, seeking assistance from an expert such as a customs broker is the most reliable and efficient method. We strongly recommend leveraging professional knowledge for accurate refund amount calculation and prompt refund processing.

By diligently preparing and proceeding with these steps, you will be able to successfully receive your customs refund.