I received a notice of a customs investigation; is it possible to expand the scope of the investigation or to conduct a duplicate customs investigation?

A customs investigation must be conducted only within the minimum scope necessary for the purpose of ensuring appropriate and equitable taxation and the legality of customs clearance, and abuse of the investigation authority for other purposes is not permitted.

In addition, where a customs investigation has already been conducted on the same matter, a duplicate customs investigation is, in principle, prohibited.

However, only where there are exceptional grounds prescribed by law, such as where there is clear material sufficient to recognize a suspicion of customs evasion, where an additional investigation of the counterparty is necessary, or a reinvestigation following a decision in an objection procedure, is a reinvestigation possible, on a limited basis.

During the customs investigation, the taxpayer is guaranteed the right to have an attorney or a customs broker participate in the investigation or to state their opinion, which plays an important role in checking the legality of the scope and method of the investigation.

A customs investigation must, in principle, be preceded by prior notice 15 days before the commencement of the investigation, and where there is a justifiable reason, such as illness or a disaster, an application to postpone the customs investigation is also possible.

After the investigation ends, unless there are special circumstances, you will be notified of the investigation results in writing within 20 days, and the taxation information obtained during the investigation is strictly protected as confidential in accordance with the law.

Ultimately, a customs investigation is not a procedure left to the discretion of the customs office, but an administrative investigation conducted within the rights-guarantee structure prescribed by the Customs Act.

If you have received a notice of a customs investigation, it is advisable to check the scope of the investigation and the legality of the procedure from the early stage, and, if necessary, to obtain the assistance of an attorney specializing in customs.