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

You are applying for 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 account notification submission and electronic application process through UniPass, which you inquired about.

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

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

• Preparation of Required Documents:
  •     One copy of the Refund Account Notification: You must accurately fill in business registration information, representative information, and most importantly, the refund account information according to the standard form provided by the Korea Customs Service.
  •     One copy of the bank passbook (or statement) in the name of the corporation or representative: In principle, refunds can only be deposited into an account under the name of the applying corporation or its representative. The copy must be clear enough to show the account number and account holder's name distinctly. Bank accounts in the name of others are not accepted.
  •     One original copy of the Certificate of Seal Imprint (within 3 months) or Certificate of Personal Signature Verification:
    •        For corporations, a corporate seal imprint certificate is required; for sole proprietors, a representative's seal imprint certificate is required.
    •        It must be issued within 3 months from the issue date, so you must verify its validity period.
    •        If there is a co-representative system with two or more representatives, original copies of the Certificate of Seal Imprint 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 the Certificate of Seal Imprint, making it useful if you do not have a registered seal.
• Submission Methods:
  •     In-person Submission: You can visit the civil service desk of the competent customs office directly to submit the documents. When visiting, it is advisable to bring your ID card along with the original copies of the relevant documents. You can submit them following the guidance of the staff member in charge.
  •     Mail Submission: If there are time constraints, you can send them via registered mail. Before sending, reconfirm that all documents are prepared without omission, and it is advisable to use registered mail to ensure safe delivery of the mail. Please confirm the correct address of the competent customs office before mailing.

2. Electronic Refund Application Procedure via UniPass

Once the account notification submission is complete, you can proceed with the full refund application through UniPass, the Korea Customs Service's electronic customs clearance system.

• Accessing UniPass and Filling out the Application Form:
  •     Access the Korea Customs Service UniPass (https://unipass.customs.go.kr) and log in using an accredited certificate or other means.
  •     In the refund application menu, prepare the application data as an electronic document by referring to the "Guidelines for Completing the Refund Application Form" specified in Annex 2 of the 「Refund Notification」. These guidelines provide detailed information required for each refund type, such as individual refunds, simplified refunds, and fixed-rate refunds, so you must accurately fill in the information according to your refund eligibility. In particular, it is important to accurately enter essential information such as export declaration certificate details, raw material import declaration certificate details, and consumption calculation statements.
• Submitting Application Data and Checking Electronic Delivery Status:
  •     The completed application data will be electronically transmitted to the customs refund system.
  •     After transmission, you must confirm the "Electronic Delivery Status". This status provides information on whether there are errors in the transmitted application data or if additional documents are required. If an error occurs or supplementation is needed, you may have to correct and re-transmit the application data according to the electronic delivery status, or submit specific additional documents through the UniPass system.
• Notification of Refund Application Receipt:
  •     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 contact person in charge of receipt, allowing you to track the progress of your application. It also specifies whether any errors occurred or if document submission is required, indicating whether further action is necessary.
• Document Submission for Review and Deadline:
  •     Not all refund applications undergo document review, but some applications may be selected for document submission for review. This can occur due to random selection by the system or upon fulfilling specific conditions.
  •     If you receive a receipt notification indicating that your application has been selected for document submission for review, you must submit the relevant documents to the competent customs office within 3 days from the date of receiving the notification. Missing this deadline may result in delays or rejection of 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 data, as even minor errors can lead to delays or rejection of the refund.
• Accurate Understanding of Refund Types: There are various types of customs refunds, such as individual refunds and simplified fixed-rate refunds, each with different application procedures, required documents, and refund calculation methods. It is crucial to accurately understand and apply for the refund type that best suits your business characteristics and situation.
• Continuous Monitoring of Progress: Even after applying, it is advisable to regularly check the electronic delivery status or "My Civil Application Status" on UniPass to be aware of any requests for additional supplementation or the progress of the review.
• Necessity of Expert Consultation: If the customs refund procedure is complex or if it is difficult to make a judgment on a specific matter, seeking assistance from an expert such as a customs broker is the most reliable and efficient method. We strongly recommend utilizing professional knowledge for accurate refund calculation and prompt refund processing.

If you meticulously prepare and proceed with these procedures, you will be able to successfully receive your customs refund.