Guidelines on Export Declaration Timing and Specifying the Location of Goods Released

When proceeding with export customs clearance, the first thing to clarify is that the terms 'Pre-entry Declaration' and 'Post-entry Declaration,' commonly used in import clearance, do not officially apply to export procedures. While import systems are structured to allow filing before arrival to expedite logistics, export systems are designed to offer flexibility, allowing declarations to be made from any location once the goods are ready for shipment.

The Core Principle: 'Physical Location at the Time of Filing'

The critical factor in an export declaration is the actual physical location of the goods at the moment the declaration is submitted. An exporter can file the declaration immediately after completing the export packaging at their factory or warehouse. Alternatively, they can file after the goods have been moved to a Container Freight Station (CFS) or Terminal (CY) near the port or airport. Choosing between these two is a matter of logistical strategy rather than a strict legal distinction like in imports.

How to Indicate the 'Location of Goods' (Cargo Location)

The address for the location of goods must be based on where the items are currently situated during the filing process:

• At the Factory/Warehouse: If you file the declaration after packing but before transporting the goods to the loading site, the location of goods should be the address of your factory or warehouse.
• At the Port/Airport: If the goods have already arrived at a terminal or bonded warehouse as instructed by your forwarder, you must provide the address and the specific Bonded Area Code of that port or facility.

Determination of the Competent Customs Office

It is important to note that the location of the goods determines the 'Customs Office of Jurisdiction.' Although declarations are submitted electronically, the specific customs office that processes the declaration and conducts potential cargo inspections is the one overseeing the goods' location. For example, a declaration filed at a factory in Gyeonggi-do would be handled by the regional customs (e.g., Anyang Customs), whereas a declaration filed at a Busan Port terminal would be handled by Busan Customs.

Strategic Choice for Efficient Clearance

Exporters should choose their declaration point strategically based on their logistics schedule:

• Factory/Warehouse Declaration: This allows for more lead time as clearance can be completed before the goods leave the premises. If the cargo is selected for inspection, it can be handled directly at the exporter's site.
• Port/Airport Entry Declaration: This is often chosen when the declaration needs to be closely synchronized with the vessel or flight loading schedule, confirming the arrival of goods at the departure point first.

Conclusion and Compliance

In summary, you must identify where the goods are physically located at the exact moment you submit the export declaration. Use the factory address if they are on-site, or the terminal address if they have already been delivered there. Please remember that under the Customs Act, export declarations must be made to the head of the customs office governing the storage location, and the goods must be fully packed and ready for inspection at that location at the time of filing.