I am curious about how a customs investigation is conducted.

A customs investigation proceeds according to a set procedure.

First, in the advance notice stage, a customs investigation notice is served at least 15 days before the investigation start date, and at this point the taxpayer may, if necessary, apply for a postponement of the investigation or a change of the investigation location.

Then, in the investigation commencement stage, the taxpayer verifies the identity of the investigating officials and receives an explanation of the Charter of Taxpayer Rights.

In addition, by preparing an integrity pledge together with the investigating officials, the procedure begins in a way that ensures a fair investigation.

During the investigation, the taxpayer may receive the assistance of a professional, such as a customs broker, and may receive support for the protection of their rights and interests through the integrated customs administration civil affairs guidance system.

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

At the conclusion of the investigation, through consulting, the taxpayer can be informed not only of the investigation results but also of systems for the convenience of businesses and methods of faithful reporting.

Then, in the result notification stage, a customs investigation result notice is served, and if the taxpayer objects to the result, they may request a pre-assessment review within 30 days.

Finally, in the notice issuance stage, a payment notice is served, and if the taxpayer objects to it, they may proceed with objection procedures, such as an objection, a request for examination, or a request for adjudication, within 90 days.

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

In other words, you may understand a customs investigation not simply as a procedure for collecting additional tax, but as a process that guarantees the taxpayer's rights while at the same time encouraging faithful reporting and providing the institutional support needed for business activities.