I received a customs investigation notice. Are expansion of investigation scope or duplicate customs investigations possible?

Customs investigations should be conducted only within the minimum scope necessary for the purpose of securing appropriate and fair taxation and the legality of customs clearance, and abuse of investigation authority for other purposes is not permitted.

Also, in principle, duplicate customs investigations are prohibited for the same matter that has already been subject to customs investigation.

However, re-investigation is only restrictively possible when there are exceptional reasons stipulated by law, such as when there are clear materials sufficient to recognize customs evasion charges, when additional investigation of trading parties is necessary, or re-investigation according to appeal procedure decisions.

In the customs investigation process, the taxpayer's right to have an attorney or customs broker participate in the investigation or to express opinions is guaranteed, and this plays an important role in checking the legality of investigation scope and methods.

Customs investigations must in principle be notified in advance 15 days before the investigation begins, and applications for postponement of customs investigation are also possible if there are justifiable reasons such as illness or disaster.

After the investigation is completed, you will receive written notification of investigation results within 20 days unless there are special circumstances, and tax information obtained during the investigation process is strictly protected as confidential by law.

Ultimately, customs investigation is not a procedure left to customs discretion, but is an administrative investigation conducted within the rights protection structure stipulated by the Customs Act.

If you receive a customs investigation notice, it is desirable to check the legality of the investigation scope and procedures from the early stage and receive assistance from a customs specialist attorney if necessary.