I am curious about the customs investigation procedure.

If you are facing a customs investigation, it is very important to understand the procedure accurately and respond accordingly.

Because a customs investigation is not a simple administrative procedure but a process that examines a company's tax obligations as a whole, you should approach it strategically from the initial response.

First, the customs office is required to serve a 'customs investigation notice' at least 15 days before the investigation begins.

If you have scheduling difficulties after receiving this notice, you can also apply to postpone the investigation or change its location.

Once the investigation begins, the identity of the investigating official is first verified, and after you hear an explanation of the Taxpayer's Charter of Rights, you complete an integrity pledge together with the investigating official.

The investigation usually ends within the scheduled period, but it may be extended in unavoidable cases, and after the investigation ends, guidance on the investigation results, related systems, and measures to encourage faithful reporting is provided through consulting.

Thereafter, a customs investigation result notice is served, and if you object to the content of the notice, you can request a pre-assessment review within 30 days.

If the taxation is finalized and a payment notice is issued, and you contest the content of the notice, you can proceed with an objection, a request for review, or a filing for administrative adjudication and other appeal procedures within 90 days.

In a customs investigation, even a simple practical error can be interpreted as underreporting or evasion, so it is advisable to receive legal assistance from the moment you first receive the notice.