| [1] Definition |
| - Customs clearance is an action to confirm whether the export declaration and the actual goods are consistent and if incidental provision has been fulfill related to import to localize the goods that are once foreign goods. |
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[2] Customs clearance procedures (Details are omitted due to various provisions of each country) |
- This is a procedure to localize the goods that are once foreign goods when the goods are carrying in and the goods are bind for the related laws of customs.
(1) Vessel leaving port |
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| - Before a vessel or a air craft depart, the vessel companies or an airline companies (including agencies) presents a loading list to the commissioner of the port departing, and sends the loading list to the vessel companies or an airline companies (including agencies). |
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| (2) Declaration for schedule to import |
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| <1> Requisite for declaration for schedule to import |
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- From a vessel/airline loaded with the goods to import departed the port or an airport until the arrival.
- For the goods imported by an airline/vessel from a short distant area, even before the said goods by an airline/vessel left the port/airport, the schedule is based on the arrival date and before its arrival |
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| 2 Declaration customs--A commissioner to clear the said importing goods. |
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<2> Subject goods schedule to import declaration
<3> Required documents for goods schedule to import declaration |
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1. Schedule to import declaration (On the import declaration indicate items rather than taxable amount, exemption rate, tax amount, additional expense, deduction expense, evaluation method, bonded transportation method and exchange rate)
2. Import license (Including duplicates)
3. Invoice (Including duplicates)
4. Duplicate of B/L or duplicate of air cargo receipt (Except schedule to import declaration before departure) |
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| <4> Schedule to import declaration procedure |
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1. Schedule to import declaration
2. select subject to inspection
3. ICD arrival. unloading and Customs inspection (subject to inspection)
4. Import declaration and tax payment
5. Import license
6. ICD take out |
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| <5> After import declaration procedure |
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1. ICD arrival unloading . storage
- Containers to import declaration after ICD arrival store in CYI within CD.
2. Import declaration : Same as general import declaration procedure
3. Customs inspection
4. tax payment
5. Import license
6. ICD take out |
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| - Presenting loading list |
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- A shipping company collects a loading list and consolidated cargo loading list from a charter shipping company and a forwarder before vessel arrival time and present them to customs.
- To prevent procurement delay of House B/L unit loading list, separate loading list to subject
- A custom track and manage stocks of cargo using a loading list. |
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- Before leaving a port, a shipping company presents Master B/L unit loading list that indicates unloading area as basis to a custom.
- Place to unload is CY(CFS) in wharf and ODCY outside wharf.
- Cargo transferring at a wharf to ODCY is regarded same as unloading declaration.
- Unloading complete is replaced by a result of unloading report by a inspection company or a shipping company after onboard Stevedoring.
- Goods accepted with import declaration before arrival can be release right after stevedoring at wharf. |
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| (5) Transportation and import cargo embark |
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| <1> Import cargo inland transportation |
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| - A process of a cargo loaded from a wharf to a shipper's door : They can be divided into direct release with FCL and customs clearance after ODCY process. |
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| 2. A process that arrives to a shipper after cargo's clearance. |
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a. cargo load
b. quarantine
c. bonded transportation
d. Assigning a place for assignment |
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- A shipper received import cargo arrival notification from a shipping company will determine at which warehouse the cargo will be stored into and the shipping company will record a place assigned on the loading list to prepare a loading list and declare it to a custom.
- Upon a custom confirming assigned loading list, a shipping company will transfer cargo to the assigned located together with a stevedoring company and a transportation company.
- If a shipper does not assigns, a shipping company may assign. |
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| 3. Required documents for import using a forwarder |
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a. Shipping documents covering letter
b. House B/L Copy
c. Master B/L (Original & Copy)
d. Commercial invoice
e. Packing list
f. Container Load Plan
g. Manifest
h. Credit / Debit Note or settlement of account |
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| 4 Required documents for import declaration and customs clearance |
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a. Import declaration (For statistic, import permit for original copy )
b. Import license
c. Commercial invoice
d. Certificate of country of origin (If needed)
e. Certificate of quarantine (If needed)
f. Duplicated B/L |
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| 5 Related documents when taking over cargo |
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a. Import permit
b. Bank payment settlement documents
c. L/G, Letter of Guarantee (When documents are not arrived yet)
d. D/O : Delivery Order
e. Cargo release permit |
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| <2> Import cargo ocean transportation |
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- Upon shipping documents arrival after a shipper open L/C, the shipper settles payment with a bank to take over the shipping documents, and when the original shipping are acquired, goods become localized through import customs
clearance. |
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- CIQ : When a foreign trade vessel is arrived, Immigration and Quarantine process have to be done before Customs and these three procedure is
called CIQ. |
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b. Stevedoring
c. Immigration office
d. Port authority or customs
e. Quarantine office
f. Dedicated or conventional berth
g. Direct release, ODCY/CFS or the coast transportation
h. General transportation or bonded transportation, import declaration
i. Intended port (Import declaration)
j. A shipper |
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| - Taking over imported cargo |
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| - If goods are FOB based, a shipping should settle transportation fair and to a shipping company, declare import and receive D/O(Delivery Order) and present it with import permit to Bonded Shed to accept cargo. |
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3.
-When using duplicate shipping documents to claim the goods : Receive L/G from a bank and accept the goods.
-When using the original shipping documents to claim the goods: Settle payment with a bank to receive the original shipping documents and execute customs clearance process.
-Get import permit for customs clearance from a bank after payment settle. |
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| <3> Import air cargo transportation |
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a. Airline arrival
b. Submit loading list
c. Stevedoring
d. Customs sorting area
e. Terminal
f. Bonded transportation broker
g. Bonded warehouse
h. Import declaration and permit
i. The owner of the goods |
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| 2. Related documents for customs clearance |
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a. 3 sets of Import declaration (For statistic usage, import permit, Original)
b. Commercial Invoice (Duplicate acceptable)
c. Packing List
d. Import license(For customs )
e. Certificate of original (Limited for necessity items only)
f. Air cargo transportation copy (AWB), insurance policy, and other documents
g. Payment receipt(Only for taxable goods)
h. Other documents required by the customs |
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| 3. Related documents when requesting L/G issuance |
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a. 1 sets of prescribed L/C by issuing bank and a letter of guarantee
b. Duplicate AWB
c. Duplicate commercial invoice
d. Arrival Notice
e. Other documents required(A memorandum etc.) |
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| 4. Copy of air cargo transportation |
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- 1 set of AWB should be consisted with 3 sets of original and at least 6 sets of copies.
- The 1st original is for a shipper : Send a delivery receipt and transportation contract to a shipper as a document for evidence.
- The 2nd original is for a consignee) : Will be sent to the destination with the cargo and delivery to the consignee.
- The 3rd original is for the issuing airline company: It will be used for evidence to process fares and expense or for a transportation contract.
- Copy 4 is for delivering airline company: It will be used as cargo delivery certification signed by the consignee.
- Copy 5 is for arrival airport : Used for the customs related affairs.
- Copy 6~8 are for a airline companies participated in transportation: 1 copy is used for fare calculation.
- Copy 9 is for issuing agency : To keep
- On the 3sets original AWB copy, important details of conditions of contract of international cargo transportation is indicated. These conditions of contract are common with IATA airline companies except partial conditions of a shipper insurance. |
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| - Goods subject for a different storage |
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1. Due to large weight and other reasons, goods are difficult to stored in a bonded area.
2. Subject to quarantine inspection
3. Confiscated goods
4. Mailing goods |
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| - Required documents to request different location storage |
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1. Application for a permission to store at a different location
2. Duplicate import license
3. Map |
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| <5> Bonded Transportation |
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- The purpose to reduce expense, minimizing process and lessen the capital burden to a shipper of export/import cargo. Also, it is a system to open a port for foreign goods in bonded condition, bonded area, different storage permitted location, customs office and customs office to transport in local.
1. A person to declare bonded transportation
2. Bonded transportation restricted goods
3. Required documents to request bonded transportation |
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- Copy of declaration for bonded transportation
- Duplicate B/L |
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| 4. Bonded transportation procedure (If it is based on a permit system ) |
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| - Bonded transportation restricted goods |
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b. Stevedoring goods
c. Bonded transportation declaration |
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- Goods not required bonded transportation procedure
- Bonded transportation destination
- Bonded transportation period
- Required documents when declaring bonded transportation
- Prior bonded transportation declaration |
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| - To receive license if a cargo requires immediate transportation, prior bonded transportation declaration and stevedoring and transport the goods to the destination for bonded transportation. |
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- If the captain or the shipping company confirmed loaded cargo on the said vessel.
- If a shipper or the proxy of the shipper attached a document that provides goods for immediate shipping.
- If the cargo is possible to distinguish with other cargos.
- If the transportation means for the said goods are arranged and preparation for bonded transportation is completed.
- If all the required items by commissioner for a inspection is arranged. |
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| - If to provide security is waived (Export goods) |
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| e. Permit for bonded transportation |
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| - Inspection items for permit |
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f Dispatching report for bonded transportation goods
g Bonded transportation arrival report and confirmation
h Declaration for import
i Import license |
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| 5. Bonded transportation procedure (If it is declaration base system) |
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| a. Report arrival (Present loading list) |
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- A vessel or airline (including agencies) companies located in the arrival port must present a loading list to the commissioner of the arrival port in schedule before ~ hours of arrival (~ hours before for the airlines, until time of arrival is short distance).
- For the joint service, the shipping company collects the load list to present.
- For the consolidate cargo the shipping company collects the consolidate cargo loading list to present.
- Find out total quantity of import cargo by the loading list. |
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| - Loading list inspection(Only inspect former matters on the loading list inspection) |
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- Whether the details of loading list are consistent.
- Whether there are any omission on the indicated loading list
- Whether it is high-risk cargo which requires the customs special inspection. |
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| - Modifying declaration of a loading list |
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| - A person responsible to prepare a loading list has right to modify the loading list before carrying in the goods to the landing location. |
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| - Loading list correction report |
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| - After carrying in the goods to a landing location, a correction report of the loading list should be made in the following period to the arrival port's commissioner. |
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- For the goods with vice report as a result of landing, within ~ date from carrying in to the landing location.
- For the correction for other matter, within ~ date from the vessel is arrived to a port. |
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| - Items not allowed to correct unless specific reason. |
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- Loading list controlling number
- B/L serial number
- B/L number (B/L partial or simple error are excluded)
- If trying to change consignee, address for advising place and name without any specific reason(B/L transfer agreement excluded) |
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- Capacity or weight that are within 5% more or less :Products (Minerals, crude oils) or capacity products (wood etc)
- Goods prone to packaging damage (cement etc), goods prone to weight fluctuations due to dry/humidity (pulp etc) that are within 5% more or less. |
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| b. Landing declaration (Abnormality report as of landing result) |
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1. Based on the loading lost of b/L units, a shipping company should declare landing at the arranged landing location, and receive declaration certification accordingly. (Confirm and compare the weight goods arrived according to the copy of the landing report)
2. Landing location per types of cargo |
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- Container cargo : A wharf that can handle container or a bonded shed outside of a wharf(ODCY). (Transferring from a wharf to ODCY is regarded same as a carrier declaration)
- Products and other cargo : Bonded area within a wharf
- Goods that are directly transferring from on board as liquid and power condition using tank and some other special facility : Boned area equipped with the said storage facilities. |
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| 3. Temporary permit application for trespassing cargo is regarded same as landing declaration. |
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1. A shipping company sort goods per type in the landing location.
2. If carrying into a landing location in a wharf : On board
If carrying in to the landing location on the date when the discharging operation is completed : Carry in the cargo within ~ date from the discharging completion date to the landing location. |
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| c. Bonded transportation declaration or bonded transportation license request |
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- Bonded transportation declaration
- Bonded transportation license application
- Complete bonded transportation system |
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1. Under the shipping company responsibility, a system transporting door to door transportation from the export country to the shipper.
2. Of a shipper's request, a shipping company, it is possible to directly transport in B/L unit for the FCL cargo or L/C cargo with same destination. |
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| - Bonded transportation declaration before landing |
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| - By acquiring loading list in the prior, bonded transportation declaration is possible for all the cargo before landing. |
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| d. Bonded area release/carrying in declaration (Inland bonded area) |
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| 6. ICD(inland container depot) Bonded transportation and customs clearance process |
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| - ICD(Inland Container Depot) It allows to store import cargo and make possible to bonded area as which simplifies the export/import customs clearance. |
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| b. Bonded transportation process between ICD |
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1. Deciding ICD
2. Simplify bonded transportation declaration and permit
3. Arrival , Stevedoring |
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| - Container to simplified bonded transportation to ICD is separated right after Stevedoring. |
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| 4. Arrival report and confirmation |
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| - Soon as ICD arrival, report to a bonded company in ICD |
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| - The ICD bonded company report to the customs of the arrival confirmation |
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| c. Prior bonded transport from ICD to other area |
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1. Prior bonded transportation declaration
2. Determine subject to inspection |
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1. The customs selects subject to inspection
2. Goods subject to inspection
3. Subjects exclude from inspection |
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| - Before bonded transportation declared cargo arrive in ICD, bonded transportation can be permit. |
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3. Bonded transportation license (Exclude from inspection )
4. ICD arrive, discharge
5. Bonded transportation license (Goods subject to inspection )
6. ICD release |
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| d. After bonded transportation from ICD to other location |
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| - Only bonded transportation declaration place different but other process are same as prior bonded transportation case. |
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| <6> Carrying into goods bonded area |
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| 1. Carrying in recall system goods bonded area |
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| - Goods that are licensed to import/export and later found to be injustice goods to export/import, the said goods may be receive correction for the injustice process by carrying in to a bonded area to be released or be permitted and if in case clearance is not possible, the goods will be return or be disposal. |
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| - Subject to carrying in recall |
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1. Goods violated country of origin mark (Ex-Those agriculture products fail to indicate the country of origin mark when packing individually after imported and the customs cleared in bulk conditions)
2. The goods violated conditions endow by the customs at the time of import licensing. (Ex-The Grains imported for feed is used as edible after the customs clearance)
3. Good likely to invade intellectual property rights |
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1. Storage principle--Store in a bonded area warehouse.
2. Bonded area |
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- Appointed bonded area : Dedicated shed, Customs inspection location, wharf, CY
- Specially permitted bonded area: Bonded Shed, Bonded warehouse, Bonded factory, Bonded exhibition site, Bonded construction site, Bonded sales area |
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3. Storing period--Bonded Shed : ~Month, Bonded warehouse : ~ year
4. Detain and disposal |
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- Notify to a shipper, a person carried in or to a delegated person. Export/Import or return within ~ month from the notification date.
- Disposing/Selling method of the goods that exceeded storing period (Accumulated goods) : Competitive bidding according to the elapsed time or commission sale(exceptional), auction or contract through negotiation. Choose commission sales method. |
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| 5. Storing import goods inside a container |
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- If a container import goods carried in to the landing location : If elapse ~ date as inside the container, take out the import goods from the container and carry in to export/import container freight station or to other bonded area.
- Goods such as scrap irons and products that are take out the import goods from the container and carry in to export/import container freight station or to other bonded area, and the goods that are likely to take long period for the quarantine inspection and for all other reasons : may extend ~ date
- Applicant to extend the period or a person to execute carrying in duty :
vessel companies
- Goods allowed to declare import as the goods are inside the container :
Only allow for FCL cargo. |
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(6) Waive tax, request partial payment license
(7) Declaring import |
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| 1. Import declaration Definition |
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- Confirmed applicable statue (Ex-country of origin)
- System to declare
- Principle of prohibition of retroactive taxation
- confirm taxation goods and tax payer |
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| 2. Period to declare import (4 types) |
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- Declare before departure : Goods import using airlines/ vessel or from short distance before a vessel/airline departs.
- Declare before arrival : Import declaration before its arrive after a vessel/airline has departed a port/airport with the import goods.
- Declare before bonded area arrival : Declare before the goods arrival to the bonded area.
- Declare after the goods are stored in the bonded areal : Within ~ date of carry into a bonded area or from the date permitted to store at different location.(If exceed declaration period, additional tax is endowed)
- Import declaration's come into effect period : From notification dispatched time of the application result to the person apply the declaration. |
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| 3. Requisite to declare import |
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- Principle : Declare import only if import goods are stored in a storage assigned by the related customs law.
- Exception : Only when goods are schedule to declare for import. |
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- If intended to clear at a wharf (Including bonded area within the same opened port) or within an airport: Declaring for import can be done before the said goods are stored in the bonded area as per the said vessel/airline's arrival report.
- If intended to clear from a inland location after receiving bonded transportation permit on the said goods : Declaring for import can be done before the said goods are stored in the bonded area. |
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| - On-board import declaration approved goods |
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1. Single goods in bulk products conditions
2. military supplies and urgently importing goods for goods demand-supply program by the government.
3. Goods imported by a trustable company that are subject to exemption inspection.
4. Goods unavoidable on-board declaration and the goods are possible to inspect from on-board. |
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| 4. Requisites before departure/arrival declaration |
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- Should be FCL cargo.
- According to the related notification, there should b e security exempt limit amount or security limit amount or offer security before declaration is accepted or pay a customs duty in advance. |
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| 5. Partial B/L declaration and consolidated declaration |
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- Subjected goods: Goods that are not difficult to calculate a customs duty and goods inspection such as equipment hardwares, raw materials or large amount cargo.
- Approve after inspecting whether there is concern of tariff tax evasion and long-term overdue goods allowing the import company's credibility and good's character. (In principle, electronics parts are excluded from approval)
- Goods warehoused in bonded warehouse and if a commissioner separately instructed cargo management method, goods related to number of B/L can be declared as one case. |
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- Subjected goods: Goods carrying in stored in a container condition, that are a single shipper's goods classified with same HS code (HS 10 units)
- Storage location : The container inspection place equipped to inspect stored in container inspection and container bonded storage(Exception: Open-air location near bonded area). |
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| 7. Inspection declaration and required documents (When declaring inspection in schedule, presenting is exempted for the presented documents) |
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- Import declaration form
- Import license form (For the said goods only)
- Price declaration form (Including a invoice)
- Duplicate B/L or Duplicate AWB (Air cargo transportation form)
- Packing list (Only for the goods subjected for inspection)
- Certificate of country of origin(For the said goods only)
- Duplicate bonded transportation declaration form (approval)
- Other documents appointed by the laws of regulations. |
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| 8. Withdrawal and dismissal of import declaration |
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| a. Declaration withdrawal |
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- Upon a commissioner approval, declaration may be withdrawal.
- For import and return: If the goods are released to a transportation authority, in a passageway or in a storage location, withdrawal is not possible.
- Requisite |
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- If the import declaration is not equipped with the requisite and if with other injustice method, import declaration may be dismissal.
- Requisite |
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| 9. Post import declaration procedure |
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a. ICD arrive, discharge, store
b. import declaration
c. Customs inspection
d. Tax payment
e. import permit
f. ICD release |
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- A process to confirm whether the goods declared import and the goods are consistent to the import declaration form.
- C/S(Cargo Selectivity) : Inspection focus on the high-risk goods according to the pre-registered information on the computer.
<1> Subjected to inspection |
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- The goods separate by the commissioner of customs using high-risk standard.
- Goods received high-risk cargo inspection among subjected for inspection will not receive inspection. |
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| <2> Exemption for inspection |
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- Goods by a creditable company declaring import for the same kind of goods repeatedly.
- Raw materials for import which are determined to achieve inspection purpose.
- Other goods such as small sum goods, non-taxable goods and concerning the company's creditability, the goods determined not needed for import inspection by a commissioner. |
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- Principle : Execute after import declaration
- Exception : Inspection possible before import declaration if requires urgency |
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| - Partial inspection in principle, inspect entire amount exceptionally. |
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- Sample inspection
- Inspection by a commissioner : Goods determined by a commissioner to achieve inspection purpose by inspecting partially (Exclude goods stored in a different location). Goods that can be carried into a customs inspection site for inspection.
- Visiting inspection : Goods that are difficult to apply sample inspection or a commissioner's inspection. |
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<6> Notify inspection result
<7> High-risk cargo selectivity
<8> Inspecting location |
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1. Goods declared before departure or goods declared before arrival: The bonded area appointed by a commissioner of the arrival location.
2. Goods declared before arriving to bonded area :Bonded area which the said goods are to be arrive.
3. Goods declared after storing into bonded area whorehouse: Bonded area warehouse.
4. Goods that declared before departure, before arrival or the goods that declared before arrival to the bonded area of the customs of the arrival location and that are military goods imported directly by the government, goods for demand-supply program that are possible to receive on-board inspection by a inspector.
Goods that are possible : Inspection possible goods on-board condition. |
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| (9) Customs clearance inspection |
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| <1> Determining declaration form processing method |
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| - After receiving declaration form, inquiry to clearance system and accept immediately . Decide whether to declare as subject to inspection or goods inspection. |
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<2> Inspection items
<3> Actual goods confirmation
<4> Withholding of customs clearance |
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| - Customs clearance can be withhold in the following cases. |
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1. If correction is needed due to insufficient items are missing with presenting documents or if items are not sufficiently indicated in the declaration form.
2. If violated laws and provisions or if there is concern to harm national health.
3. If inspection has been inquired under suspicion of breaching customs regulation.
4. If requires long term to equipped inspection acceptance requisite for clearance inspection. |
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| <5> Subjected for taxation audit in advance |
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(10) Acceptance of import declaration (If required by import declaration system)
(11) Release approval request before import license (If required by import declaration system) |
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- For the import permit, it can be definite after settling customs duty, approval of party payment collection deferment and forced reduction or exemption.
- For exceptional, since clearance delay is usually with the customs, for the imported goods completed with clearance inspection, they can be released even before permit is issued. |
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<2> Goods subject to release before licensing
<3> Customs payment |
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| (12) Taxation audit in advance |
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<1> Subjected goods
<2> Declare payment (Declare import price)
<3> Provisional value declaration system |
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1. If the price is undetermined on the import declaration date and it is not the tax-payer responsibility, price can be declared with the provisional value.
2. Subjected for provisional value declaration
3. Difference of provisional value and final price : Adopt correction declaration and procedure of revision, supplementary collection or process refundment but exempt the following additional tax, dues or refundment. |
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| <4> Import duties calculation method |
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| 1. Customs duty : Appraised price X customs rate |
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| - Appraised price = Actual transaction price (Price a purchaser has to pay in actual or the price already paid+ under additional amount - under deduction amount) X foreign exchange rate for taxation |
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| 2. Domestic duties : Calculate according to each countries' laws of regulations |
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| (13) Duties and customs duties payment |
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| - Declaration and payment in principle and notice of assessment for exceptional. |
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| <2> Duties payment system after import permit (For the import license system) |
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- More advanced tariff levy system in order to secure customs bond through managing importers and importer's creditability without insurance the goods.
- Since making duty payments are possible after receiving import license for goods, it would mitigate finance burden because payment can be made by the import earning and prevent clearance delay due to a setback in preparing tax which will eventually promote goods to be in the market for business. |
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| (14) Import license (For the import license system) |
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| - For the goods scheduled to be used for a specific usage after import license (Ex-For importing feeding purpose), the said condition has to be imposed when issuing import license and the person who received the said goods license has to execute the imposed duty. |
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- Inspection after import license is issued is the principle, however, for the goods that requires taxation audit in advance, the audit has to be completed before licensing.
- Principle : Inspection within ~ month from the date import license is issued.
- Exception : If a commissioner determines there is inevitable conditions, the taxation audit can be extended within ~ month range. |
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[3] Simplified clearance method (Due to each countries' laws of regulations difference, details are omitted) |
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- Simplified clearance method refers to the simplified duty exemption request and simplified clearance method for the exemption subjected goods, exemption subjected goods for import license of postal items and express goods (Goods imported by an airline by a express carrier) to simplify the customs clearance.
- Simplified clearance method: Goods that are considered same as B/L import declaration or simplified declaration by import declaration form if exempting import declaration. |
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| (2) Exempting import declaration or simplifying declaration |
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<1> Exempting import declaration
<2> Declaration by B/L
<3> Simplified declaration by a declaration form
<4> Exempt presenting a exemption request form |
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| (3) Express goods clearance |
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| - Subjected to inspection |
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| - Simplified declaration and general declaration express goods are selected goods subjected to inspection appointed by a commissioner of customs. |
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<1> Postal items customs clearance
<2> Processing postal items exempted good
<3> Postal items confiscation disposal process method
<4> Import license subjected postal items |
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| - Apply general clearance provision to the postal items required to subject for import license. |
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[4] Dock clearance process (Details are omitted due to each countries' different laws of regulations) |
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| - As a part of rational circulation system of export/import cargos, it is a system for a shipper to clear release the export/import cargo container at the dedicated berth or transport to the shipper's desire destination. |
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- Among those container cargo carry in to the dedicated container berth while goods are loaded in the vessel, a container imported cargo own by a uniformed shipper.
- Exception |
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<1> Dock assigning
<2> Import schedule declaration or bonded transportation declaration
<3> Stevedoring
<4> Inspection
<5> Customs clearance areas storage inside a dock
<6> Import declaration form and payment notice
<7> Import permit
<8> Dock release of cargo |
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[5] Return goods clearance (Details are omitted due to each countries' different laws of regulations) |
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| - According to a customs act, the return goods are the goods that have not received import permit and release back to overseas at the bonded area. |
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1. Plain return goods
2. Withholding of customs clearance goods
3. Processing on commission goods
4. Intermediary trade goods
5. Bonded warehouse carried in goods
6. Long term saving raw materials for export and export goods for post maintenance goods |
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<1> Plain return goods
<2> Withholding of customs clearance
<3> Processing on commission
<4> Intermediary trade goods--Goods recognized for export/import according to the related provisions.
<5> Bonded warehouse carried in goods--Same as plain return goods.
<6> Long term saving raw materials for export and export goods for post maintenance goods |
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1. Carrying in goods from overseas.
2. Carrying in goods from local. |
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(4) Required documents
(5) Procedure |
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<1> Examine whether the goods are subject to return requisite
<2> Return declaration
<3> Goods inspection
<4> Clearance inspection
<5> Return permit
<6> Confirm shipping |
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| (6) Managing return goods |
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1. Bonded transportation : Bonded transportation period is ~ date and it needs to be in the name of the simplified bonded transportation broker.
2. Confirm shipping : After shipping completion within ~ days, enforce shipping confirmation at the customs using M/R or duplicate loading list. |
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[6] Overdue goods process (Details are omitted due to each countries' different laws of regulations) |
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| - The overdue goods are referring to the goods that exceeded storing period in the bonded areas determined by the related law. |
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(2) Subjected goods
(3) Procedure |
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| <1> Bonded area carrying in goods' storing period expiration |
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- The staring point of reckoning period
- The starting point of reckoning of storing period is calculated from the said goods' carried in date to the bonded area however, if the same B/L goods are carried in number of times, it calculates based on the completed carried in date of the B/L goods. |
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| <2> Preparing and presenting the overdue goods card |
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| - Bonded areas establisher or a cargo manager inspects goods from the storing period expiration date to ~ within date. Concerns about the same plant quarantine, import declaration, L/C No. packaging conditions are to be written in the overdue goods card comment section and to be presented to a commissioner. |
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<3> Notify release
<4> Notify overdue goods list
<5> Disposal
<6> Request to withhold disposal |
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- Required documents
- Subjected to disposal withholding |
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<7> Goods that are not publicity noticed and not dispossed
<8> Determining name of successful and release notification
<9> Goods release and return
<10>Non-released goods to reversion to national treasury |
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Trade Helper 
Ex-Import Procedure(to Way of Payment)
Export-Import procedure according to the Irrevocable Documentary Credit method
Customs Clearance and Transportation
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