1. Import as Commercial Samples:
- It must be clearly stated on the import invoice that the sample is a commercial sample. You can indicate that it is a sample for certification testing, such as "Sample for test."
- Even if the sample is provided free of charge, the invoice amount should not be marked as 0. You should request the exporter to state the ex-factory price or an approximate value.
- Since commercial samples are exempt from customs duty and value-added tax (VAT) up to USD 250, you can import them without a tax burden if the sample price is adjusted within this range.
2. Import Customs Clearance and Certification:
- When importing samples for certification purposes, no separate import requirements apply during customs clearance.
- After customs clearance, the samples are sent to a certification body to proceed with certification testing.
- Samples must be provided to the certification body in accordance with the purpose declared at the time of import and must not be diverted for commercial use.
Summary:
- When importing samples for certification purposes, clearly state them as commercial samples to receive tax exemption benefits.
- The invoice amount must be accurately stated, and the samples must be provided to the certification body in accordance with the purpose of import.
[This content regarding export and import clearance regulations and their interpretations is based on the customs and trade laws of the Republic of Korea.]