I am considering a customs consultation, and before that, I would like to understand the customs objection system and its filing deadline.

If you are considering a customs consultation, it is important to first understand the customs objection system.

An objection is a procedure in which, when the head of a customs office's taxation disposition is deemed unlawful or unjust, you directly request that head of the customs office to cancel or modify the disposition.

Although it is the first step you can take among the administrative remedy procedures related to customs, you are not necessarily required to file an objection first.

In other words, even without an objection, you may file a request for review with the Commissioner of the Korea Customs Service or the Chairman of the Board of Audit and Inspection, or file a request for review with the Tax Tribunal.

However, if you choose to file an objection, there are points to keep in mind.

An objection must be filed within 90 days from the day you become aware that the disposition was made, that is, the day you receive notice of the disposition.

In addition, you must submit a written document setting out specific grounds for objection rather than a mere complaint.

If you miss the deadline, obtaining relief may become difficult, so it is advisable to carefully review your own disposition date and grounds before a customs consultation.

The exact procedure and strategy may vary depending on the individual case, so we recommend that you respond with the advice of an expert who has a deep understanding of the Customs Act.