I am curious about how customs investigations are conducted.

Customs investigations are conducted according to certain procedures.

First, in the prior notification stage, a customs investigation notice is delivered at least 15 days before the investigation start date. At this time, the taxpayer can apply for postponement of the investigation or change of investigation location if necessary.

Next, in the investigation commencement stage, the investigator's identity is verified, and the taxpayer receives an explanation of the Taxpayer's Bill of Rights.

In addition, by writing an integrity pledge with the investigator, the procedure begins so that a fair investigation is conducted.

During the investigation process, the taxpayer can receive assistance from professionals such as customs brokers, and can receive support for protection of their rights through the Customs Administration Integrated Civil Petition Information system.

The investigation is concluded within the scheduled period, but in unavoidable cases, it may be extended.

At the end of the investigation, through consultation, you can be guided not only on the investigation results but also on systems for the convenience of companies and methods of faithful reporting.

Then, in the result notification stage, the customs investigation result notification is delivered. If the taxpayer has objections to the result, they can request a pre-assessment review within 30 days.

Finally, in the notice issuance stage, the payment notice is delivered, and if you object to it, you can proceed with appeal procedures such as objection, request for examination, and request for tax tribunal trial within 90 days.

For details, please check through consultation with a tax attorney.

That is, the customs investigation is not simply a procedure for collecting taxes, but a process that guarantees the rights of taxpayers while simultaneously inducing faithful reporting and providing institutional support necessary for business activities.