A Guide to Early Import Declarations: When, Where, and How to File Before Your Goods Arrive. Released

When importing goods, it is very important to decide when to make an import declaration for prompt and efficient customs clearance. The Customs Act of Korea operates a flexible system that allows import declarations at various times from before the departure of the vessel carrying the imported goods to after the goods are placed in a bonded area. I will explain in detail about the pre-departure or pre-arrival declaration of the goods you inquired about and the exceptions to them.

1. Timing of Import Declaration and Jurisdictional Customs Office Depending on Type of Goods and Situation

Import declarations can be divided into four main timings, among which the 'departure-before-arrival declaration' and 'arrival-before-arrival declaration' you are curious about are systems that enable prompt customs clearance by being made before the goods arrive in the country.

2. Other Import Declaration Timings

In addition to the two pre-declarations mentioned above, import declarations can also be made at the following times. This provides flexibility that can be chosen depending on the situation.

• Pre-arrival declaration at bonded area: It is declared to the customs officer in charge of the bonded area before the vessel arrives and the goods are to be cleared at the bonded area.
• Post-arrival declaration at bonded area: It is declared to the customs officer in charge of the bonded area after the imported goods are placed in the bonded area. This is the most common declaration timing and is used when physical inspection of the goods is required.

3. Exceptions to Departure-before-arrival and Arrival-before-arrival Declarations

Although the pre-declaration system offers many advantages, there are exceptions where departure-before-arrival or arrival-before-arrival declarations cannot be made to ensure accurate and fair customs management in certain situations.

• Goods with scheduled tariff increases: This is to prevent pre-declarations aimed at applying past lower tariffs, ensuring fair taxation.
• Goods subject to new import requirements due to legal changes: Goods that are subject to or expected to be subject to new import requirements such as permits, approvals, or inspections due to legal amendments must be declared after being placed in a bonded area for accurate examination according to the changed requirements.
• Agricultural, marine, livestock products or their processed goods:
  • Goods whose HS 10-digit code may change between the time of import declaration and arrival
  • Goods whose quantity or weight may change
  These items are restricted from pre-declaration due to the high possibility of changes in the condition or attributes of the goods due to freshness maintenance, quarantine issues, or seasonal factors, requiring accurate classification, quantity, and weight verification at the actual time of arrival. Especially, agricultural, marine, and livestock products require strict management to protect public health and domestic industries.

These exceptions are measures to strengthen customs supervision for goods that require accurate and fair customs clearance due to high uncertainty or sensitivity to policy changes.

4. A Customs Broker's Advice: Smartly Utilizing the Flexible Import Declaration System

        The flexibility of the import declaration system offers importers an opportunity to maximize logistical efficiency.    

• Reduced Logistics Costs: By completing customs clearance as soon as the goods arrive in the country through a prior declaration, you can avoid port congestion and significantly reduce costs for warehousing, container demurrage, and storage fees.
• Rapid Market Supply of Imported Goods: This allows for quick distribution without customs delays, which is especially critical for items with a high demand forecast or products that require freshness.
• Risk Management and Enhanced Predictability: A prior declaration lets you identify and respond to the results of customs inspections (such as whether an inspection is required or if supplementary documents are needed) in advance. This reduces uncertainty in the customs process and allows for more accurate planning of subsequent logistics.
• The Importance of Accurate Information: When making a prior declaration, you must meticulously verify the accurate details of the goods (such as HS code, country of origin, and price) and whether import requirements are met. Problems can arise if the actual item information changes during transit and differs from the declared contents.

        The choice of which declaration method to use should be made by comprehensively considering the characteristics of the goods you plan to import, the transportation route, urgency, and the complexity of relevant import regulations. To accurately determine if you qualify for exceptions and to handle complex areas such as HS code classification, tariff application, and fulfilling various import requirements, it is highly recommended to consult with a customs broker to establish the most efficient and secure customs clearance strategy.    

        As such, Korea's import declaration system offers various options to enhance the convenience of importers and improve the efficiency of international logistics. We hope you will choose the optimal declaration timing for your specific situation to achieve a successful import business.