First-time Duty Drawback Application: How to Notify Bank Account and Complete the UniPass Electronic Filing Process Released

Applying for a duty drawback for the first time requires careful preparation of documents and familiarity with the electronic customs system. Below is a detailed guide on how to submit your bank account notification to the jurisdictional customs office and the subsequent procedures for electronic filing via UniPass.

1. Procedure for Submitting the Bank Account Notification for Duty Drawback

To receive your first duty drawback, you must first submit the Bank Account Notification for Duty Drawback to the head of your jurisdictional customs office. This step informs the Korea Customs Service (KCS) which account should receive the refund, ensuring transparency and efficiency in the payment process.

• Preparation of Supporting Documents:
  • One copy of the Bank Account Notification Form: You must accurately fill out the standard form provided by KCS, including business registration details, representative information, and the specific account details for the refund.
  • One copy of the Bankbook (Corporate or Representative): Refunds can only be deposited into an account under the name of the applying corporation or its representative. The copy must clearly show the account number and the account holder's name. Accounts under third-party names are not accepted.
  • Original Certificate of Seal Impression (issued within 3 months) or Signature Verification:
    • Corporations must provide a Corporate Seal Certificate; individual businesses must provide the representative’s Seal Certificate.
    • The certificate must be issued within the last three months to be valid.
    • In the case of joint representatives, original certificates for all representatives must be submitted to verify collective consent. A Certificate of Signature Verification is also acceptable if a seal is not used.
• Submission Methods:
  • In-person Visit: You can visit the civil service center of the jurisdictional customs office. Please bring your ID and original documents.
  • Mail Submission: You may send the documents via registered mail. Ensure all documents are complete before sending and verify the exact address of the jurisdictional customs office.

2. Electronic Duty Drawback Application via UniPass

Once your account notification is processed, you can proceed with the electronic application through UniPass, the KCS electronic clearance system.

• Accessing UniPass and Drafting the Application:
  • Log in to UniPass (https://unipass.customs.go.kr) using a certified certificate.
  • Draft the application by referring to the "Preparation Instructions for Drawback Applications" found in Attachment 2 of the Duty Drawback Notice. This guide provides specific instructions for different types of drawbacks (Individual, Simplified Fixed-Rate, etc.). Ensure that essential data, such as export declaration numbers, raw material import declaration numbers, and bill of materials (BOM), are entered correctly.
• Transmission and Delivery History Check:
  • After completing the draft, transmit the data electronically. You must then check the Electronic Delivery History to confirm there are no errors and to see if additional documents are required. If errors are found, you must correct and retransmit the application.
• Receipt Notification:
  • If the application is successfully received, a Receipt Notification will be issued via UniPass. This notification includes the receipt number, date, and the assigned officer, allowing you to track the progress. It also indicates if any errors occurred or if further document submission is necessary.
• Document Review Selection and Deadline:
  • While not all applications undergo a manual review, some may be selected for Document Review through random sampling or specific criteria.
  • If selected, you must submit the required physical or digital documents to the customs office within 3 days of the notification. Failure to meet this deadline may lead to delays or rejection of the application.

3. Professional Advice from a Customs Broker

• Maintain Accuracy and Consistency: All data, particularly export/import records and raw material information, must perfectly match KCS records. Minor discrepancies can lead to significant delays.
• Understand Drawback Types: Ensure you apply under the correct category (e.g., Individual Drawback vs. Simplified Fixed-Rate Drawback), as each has different calculation methods and documentation requirements.
• Continuous Monitoring: Regularly check the "My Civil Affairs Status" on UniPass to respond promptly to any requests for supplementation or clarification.
• Consult an Expert: Duty drawback procedures can be complex. Consulting a licensed Customs Broker can ensure accurate calculations and a faster refund process, minimizing the risk of administrative errors.

By following these structured steps, you can ensure a smooth and successful duty drawback process.