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Import is defined as foreign goods moving in to Korea (if the goods pass through a bonded area, it means bringing in goods from a bonded area) or consumption or using of foreign goods within the territory of Korea including modes of transportation of Korea. According to Article 239, consumption or use of goods that are not regarded as imported is excluded.

Ships (aircrafts) with importinggoods are required to report to Director of the Customs Services① departure, ② before coming into port, ③ before goods arrive in a bonded area, or ④ after equipping goods in a bonded area. Director of the Customs Servicesmust accept the clearance if the import declaration is lawfully reported in accordance with the Customs Law and relevant legislative codes and issue a certificate of import declaration so that imported goods can be carried in.


  1. Arrival
  2. C/S (Cargo)
    • The Korea Customs Service (Customs)
    • C/S cargo

      (designated shed, bonded warehouse)

  3. equipping in a bonded area
  4. import declaration
    • customs brokers or shippers
    • (goods, payment of tax, price report)
  5. C/S (Customs clearance)
    • The Korea Customs Service (Customs)
    • inspection of goods

      (subject to inspection)

  6. omit tests
  7. screen inspection


  8. review on documents submitted

    clearance requirement review

    (including pre-tax assessment)

  9. Pre-payment (receipt)
  10. permit clearance, accept declaration
    • carrying out of goods
    • postpaid
    • post-tax assessment
  11. certificate of the acceptance of a report (Customs)