To apply for preferential tariff rates under FTA

How to claim for preferential tariffs ?

  • For importers to gain preferential tariffs under the FTA, they shall provide Declaration for Preference at the time of the import declaration
  • Claim for preferential tariffs can be made before and after the acceptance of import declaration.

Claim for preferential tariffs before acceptance of import declaration

  • Importers, in order to gain preferential tariffs applied, shall make a claim for preferential tariffs to Customs Collector before import declaration is accepted as provided for in provisions of Presidential Decree.

Claim preferential tariffs before acceptance of import declaration

Post-importation claim procedure for preferential treatment

  • If importers were not able to apply for preferential tariff treatment because origin supporting documents were not prepared prior to the acceptance of import declaration, they can make claim for preferential tariff treatment retroactively within 1 year from the acceptance of import declaration of the good in question, as provided for in the Presidential Decree.
  • Documentary requirements: declaration for preference, documents for proof of origin, claim for rectification or other documents for correction
  • Importers who are applying for preferential tariffs after acceptance of import declaration can make claim for correction or rectification on the payment already made for goods in question.