What is the "Release before Acceptance of Import Declaration" system? Released
2026-01-09 06:13
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Generally, during import customs clearance, goods can only be released after filing an import declaration with customs, undergoing necessary inspections, and paying taxes such as customs duties.
However, as an exception, there is a system that allows goods to be released before the payment of taxes by providing security equivalent to the customs duties to be paid and obtaining approval from the head of the customs office, provided the goods have no particular issues regarding import clearance and fall under specific cases as listed below.
Simply put, you can think of it as the customs office granting permission by saying, "We will hold security for now, so you may take your goods first!"
Of course, this is not possible at any time; it is only allowed when there are specific designated reasons.
1. Finished products that are unavoidably imported in installments:
This refers to cases where a product is originally a single finished unit—much like Lego blocks—but is too large or heavy to be loaded onto a ship at once, or where parts are manufactured in several countries and brought to Korea for assembly.
The important point here is that the items already possessed the characteristics of a finished product from the time they were first exported.
For example, this applies to cases where giant mechanical equipment is divided into several parts and shipped.
The conditions for being recognized as a split shipment are as follows:
The import declaration must be filed using the HS code of the finished product. (It must be declared under the code for the complete product, not the code for parts.)
The goods must be imported from the same exporter under a single contract. (In this context, the head office and branch of a multinational corporation are considered the same exporter.)
The schedule for when the goods will be transported in installments must be clearly specified in the contract.
2. Public Procurement Service (PPS) stockpiled goods with an undecided end-user:
This refers to goods stockpiled by the state in advance, where the specific institution or company that will actually use them has not yet been determined.
3. Cases where it takes a long time to determine the tax amount:
This occurs when the process of prior review by customs before levying taxes on the declared imported goods takes a long time.
In particular, this may apply to goods for which customs determines and notifies the tax amount (tax assessment notice goods).
4. Cases where it takes a long time to determine the type of goods or the tax rate:
This refers to cases where it takes a long time to determine exactly what type of goods were imported and, consequently, what percentage of customs duty should be applied.
5. Failure to submit a Certificate of Origin on time:
To benefit from lower customs duties through FTAs (Free Trade Agreements), a Certificate of Origin must be submitted, but this applies when it could not be prepared at the time of import declaration.
In this case, you can provide security and take the goods first, then submit the Certificate of Origin later to be applied the proper customs duty rate.
6. Cases where the review of FTA tariff rates takes a long time:
This applies when the process of reviewing the origin or other factors to apply the FTA preferential tariff rate takes a long time.
The key point is that this is only possible for goods that meet the specific reasons mentioned above and are judged by customs to have no issues regarding clearance.
Furthermore, security corresponding to the customs duties to be paid must be provided.
You can understand that security is provided as a promise to pay the taxes properly at a later time.
By utilizing this system effectively, you have the advantage of securing goods first without waiting for the completion of customs procedures when you need to receive items urgently.
However, since this is not possible in all cases, it is important to carefully check if your situation qualifies and proceed after consulting with customs.
[This content regarding export and import clearance regulations and their interpretations is based on the customs and trade laws of the Republic of Korea.]
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