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Regarding a prior notice of additional taxation by customs, can I contest it through a pre-assessment review?

Recently, I received a written notice from customs to the effect that the customs duty on imported goods appears to have been underreported. Although a tax notice has not yet been issued, I feel a great burden because I was told that additional customs duties and penalty taxes may be imposed later. I am curious whether I must pay the tax immediately at this stage, or whether there is a procedure through which I can submit my opinion or contest the matter before the taxation becomes final. I heard that there is a system called a pre-assessment review, and I would also like to hear a tax attorney's explanation of how to apply for it and what effect it has.

pre-assessment review

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Author: 정찬우

Hello. This is a tax attorney of Daeryun (Limited) Law Firm.

A pre-assessment review is a procedure established so that the taxpayer's opinion can be reflected before customs corrects or notifies the customs duty.

Under the Customs Act, when the head of a customs office intends to additionally collect a customs duty, in principle the content must be notified in writing in advance, and a taxpayer who has received this notice may request a pre-assessment review.

The period for the request is within 30 days from the date of receiving the pre-taxation notice, and in principle it is requested to the head of the main customs office, but depending on the matter, a direct request to the Commissioner of the Korea Customs Service is also possible.

In this procedure, an attorney or a licensed customs broker may be appointed as an agent to make a professional response.

When a pre-assessment review is requested, the head of the customs office defers the correction or notification until a decision is made, and after deliberation by the Customs Examination Committee, a decision is usually made within 30 days.

However, the exclusion period for the imposition of the customs duty cannot be exceeded.

The result of the decision thereafter has the same binding force as an objection or a request for examination, and no separate appeal is permitted against the decision itself.

Therefore, for a pre-assessment review, it is more important than anything to sufficiently organize the facts and legal principles at the early stage and respond, and it is advisable to use it strategically through the review of a tax attorney.