Can I split the B/L for declaration if some of the goods I want to declare for import have failed the plant quarantine inspection after importing multiple cargos under one B/L? Released

Yes, it is possible. According to the relevant regulations of the Customs Service,

**"In cases where some of the inspection · quarantine results are passed and some are not, or only some are applied for inspection · quarantine for customs clearance"** it is subject to B/L split declaration, and the B/L can be divided for import declaration.

(◎ Related Regulation Article 2, Clause 3) Therefore, goods that have failed plant quarantine and those that have passed can be declared with different import declarations to proceed with customs clearance.

Q1) What is the specific procedure for B/L split declaration?

To make a B/L split declaration, you must follow these procedures.

Preparation of B/L split declaration: You must prepare separate import declarations for goods that have failed and those that have passed. At this time, the divided B/L number and the reason for the division must be clearly stated on each declaration.

Preparation of related documents: You must prepare the original B/L, the plant quarantine failure notice, and general import declaration documents (invoice, packing list, etc.).

B/L split declaration to customs: Submit the prepared split declaration and documents to the relevant customs office to proceed with the B/L split declaration. Additional procedures may be required according to the guidance of the customs officer.

Q2) Are there any points to be aware of when making a B/L split declaration?

Yes, you should be aware of the following when making a B/L split declaration.

Minimum collection amount: The tax amount for each split declaration must not be less than 10,000 won, the minimum collection amount according to Article 37, Paragraph 1 of the Enforcement Decree of the Customs Act. If the tax amount for the split declaration is less than 10,000 won, the B/L split declaration is not possible. (◎ Related Regulation Article 3, Clause 1)

Prevention of misuse: B/L split declaration is only allowed for legitimate reasons. It is not allowed to split and declare B/Ls to evade obligations under the Customs Act or to unjustly receive customs exemptions. (◎ Related Regulation Article 3, Clauses 2 and 3)

Ease of goods inspection and customs value calculation: Even if the B/L is split, there should be no difficulty in inspecting each item and calculating the customs value. (◎ Related Regulation Article 2, Clause 1)

Q3) How should goods that failed plant quarantine be handled?

Goods that fail plant quarantine are generally held from customs clearance. For such goods, one of the following actions must be taken:

Return: Proceed with the procedure to return the failed goods overseas.

Destruction: Proceed with the procedure to destroy the failed goods under customs supervision.

The action to be taken should be determined according to relevant laws and customs guidelines, and consultation with the plant quarantine agency may be required if necessary.

Q4) Can goods that have passed be cleared immediately?

Yes, goods that have passed plant quarantine can be cleared through normal import declaration and customs clearance procedures. You can proceed with the customs clearance process by separating them from the failed goods through a B/L split declaration.

Q5) Are there any additional documents required for B/L split declaration?

 Additional documents may be required depending on the customs office or the case.

 For example, documents that can clearly prove the reason for the split or detailed information on the failed goods may be required.

 Therefore, it is important to inquire with the relevant customs office to accurately confirm the necessary documents before proceeding with the B/L split declaration.

Please refer to the following for the Customs Service's guidance on B/L split and merger declarations.

◎The principle is to make one import declaration per B/L.

◎However, in cases that fall under any of the following, B/L split declaration and clearance (B/L split declaration target) can be made, and if the goods are stored in a bonded warehouse and the customs officer recognizes that there is no hindrance to bonded cargo management according to the "Notice on Bonded Cargo Management," goods related to multiple B/Ls can be declared as one import declaration.

1. If there is no difficulty in goods inspection and customs value calculation even if the B/L is split

2. If only some of the declared goods are allowed for customs clearance and some are held

3. In cases where some of the inspection · quarantine results are passed and some are not, or only some are applied for inspection · quarantine for customs clearance

4. If you want to declare goods that are subject to or not subject to collective post-payment separately

◎In cases that fall under any of the following among the B/L split declaration targets, B/L cannot be split and declared.

1. If the tax amount for the split goods is less than 10,000 won, the minimum collection amount according to Article 37, Paragraph 1 of the Enforcement Decree of the Customs Act

2. To evade obligations under Article 226 of the Customs Act

3. To receive customs exemption according to Article 94, Clause 4 of the Customs Act