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 > Appropriate and Fair Collection of Duties and Taxes

Appropriate and Fair Collection of Duties and Taxes

Entry Processing (Import/Export)

Anyone who exports or imports goods is required to make a declaration to Customs and to obtain customs’ permission. Generally, this procedure is called customs clearance procedure. In this procedure, customs officers check documents and inspect goods, if necessary. With import goods,Customs verify the payment of customs duty and taxes. We not only inspect the appearance of goods, but also we conduct a scientific analysis to determine the chemical composition or elements of goods, using the latest equipment.

   

International Mail Processing

Anyone who imports/exports goods by international mail is required to follow customs clearance procedure. The procedure differs depending on the total value of the goods. If the total value is more than \200,000, an importer/exporter is required to make an import/export declaration and obtain customs permission in principle. If the total value is \200,000 or less, there is no need to make a declaration to Customs, but Customs may make an inspection, if necessary. As for imports, some items are dutiable depending on their nature. 

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Passenger Processing

Travelers' baggage is also subject to customs clearance procedures, which are simplified, compared to those of commercial cargoes. Travelers can import certain amounts of goods without paying duties. Duty-free allowance for travelers is set by the value or quantity of goods.

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Post Clearance Audit

Under the self-assessment system, importers taxpayers are expected to calculate customs value and amount of taxes correctly, make appropriate import declarations and pay taxes. Import declarations, however, are not always correct. Customs officials visit the offices of importers to verify their import declarations after customs clearancei.e. importation of goods. Customs corrects inappropriate declarations and provides importers with guidance on proper declarations to ensure appropriate and fair taxation.

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