Taxable Value Declaration Data Batch Submission System Q&A Summary - Omission of Tax Data Submission (Exemption Subjects) Released

2. Omission of Tax Data Submission (Exemption Target)

Q12. Are all AEO and ACVA companies exempt from the obligation to submit tax data?

In the case of AEO, only the import sector is applicable, and for ACVA, exemption applies only to items determined by the Director of the Customs Valuation and Classification Institute after review. For the remaining parts, tax data must be submitted. 

Q13. What tax categories are included in the criterion of less than 500 million won in tax paid in the previous year?

It is based on the total amount of all taxes paid, including customs duties and internal taxes, paid to the Korea Customs Service. 

Q14. How can I check the tax payment performance for the previous year?

You can check it in the Electronic Customs Clearance System (UNI-PASS) under the [Information Inquiry] → [Company Performance] → [Export/Import Refund Tax Payment Performance] menu, in the 'Tax Payment Performance' section. 

Q15. When can I check the tax payment amount for the previous year?

You can check the tax payment performance for the previous year starting from January 15th each year. Therefore, from January 1st to January 31st each year, you should base your judgment on the tax payment performance of the year before the previous year. 

Q16. Will companies required to submit tax data be notified separately?

We plan to notify companies by mail to the address registered with the Korea Customs Service in July. Starting from 2026, we plan to enable verification through the system on computers, following system reorganization. 

Q17. We received a notice stating that we are subject to tax data submission. However, we are an AEO or ACVA company, do we still need to submit tax data?

If the validity period for the AEO import sector has expired, or if it is not an ACVA-determined item (or if the validity period has expired), you must submit tax data. 

Q18. For a corporation consisting of a headquarters and individual business sites, what is the standard for tax payment performance?

It is based on the tax payment performance at the individual business site level. You can check the performance by individual business site in UNI-PASS. 

Q19. We are an ACVA-determined company, and the validity period has expired, so we plan to reapply. Is it possible to omit tax data during the ACVA review period?

No. Omission is only possible for determined items within the validity period, and tax data must be submitted during the review period.