[Procedure name] | Approval of Succession to Approved Special Importer Due to Inheritance, Merger or Division |
(Procedure for payment of customs duty, etc.) |
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[ | Summary] |
- | Procedure required when a person intends to succeed to the position of approved special importer due to inheritance, merger or division |
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[ | Bases for procedures] |
- | Article 7-13 of the Customs Law |
- | Article 4-15 Paragraphs 1 and 2 of the Cabinet Order for Enforcement of the Customs Law |
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[ | Subjects to procedure] |
- | Person who intends to apply for the approval of succeeding to the position of approved special importer |
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[ | Time of submission] |
- | For an inheritance, within 60 days after the death of the decedent |
- | For a merger, before the day of the merger (before the date described in the merger agreement concluded) |
- | For a division, before the day of the division (before the date described in the division plan or division agreement concluded) |
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[ | Method of submission] |
- | Prepare an application for the approval of succession to approved special importer and documents to be attached and submit them to a simple declaration controller of customs. |
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[ | Fee] |
- | There is no fee for the application. |
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[ | Documents to be attached and number of copies] |
| In addition to the documents to be attached required once when submitting an "Application for Approval of Approved Special Importer," |
- | For an inheritance: Documents that certify the succession to the position of the decedent: One copy |
- | For a merger or a division: Documents that confirm an expected merger or division is certain: One copy |
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[ | Submitted to] |
- | The applicant is required to submit an application to a simple declaration controller of the customs office that originally approved the application for special importer submitted by the applicant (to a simple declaration controller of the customs office having jurisdiction over the location of the principle office of planned international trade of a post-merger or post-division importer in case a merger or division took place among special importers approved by different Directors-General of Customs Office). |
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[ | Reception time] |
- | Office hours of customs (8:30 a.m. through 5:00 p.m. except on holidays for the administrative agencies) |
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[ | Consultation service] |
- | For information, ask a customs counselor or the customs office that processes your application. |
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[ | Submission standard] |
- | Examined in accordance with Article 48-2 Paragraphs 1 to 5 (succession of permit) of the Customs Law which is applied by Article 7-13 of the Customs Law. |
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[ | Standard processing time] |
- | About three months after an application was submitted |
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[ | Administrative appeal] |
- | Any person may file a protest with the Director-General of Customs within two months from the following the date of acknowledgement of a disposition related to the above mentioned procedure in case he or she is not satisfied with that disposition. |
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