What are the criteria for selecting subjects of a customs investigation?

A customs investigation is a procedure conducted by customs to verify the legality of import/export transactions and the accuracy of tax amounts, and subjects are selected according to certain criteria.

It is largely divided into regular investigations and irregular investigations. Regular investigations are conducted in cases where no investigation has been received in the last 4 years or more, where there are risk factors as a result of analyzing reporting integrity, or where selected by sampling methods.

Irregular investigations are conducted when there are tax evasion tips, when there are errors or evasion suspicions in the reported contents, or when the taxpayer fails to fulfill the document submission obligation.

Even new import companies may be subject to investigation if their transaction volume has suddenly increased or if they repeatedly trade with specific countries.

However, a customs investigation does not immediately mean illegality, and you do not need to worry too much if you can prove normal transaction details.

Please carefully organize key documents such as contracts, invoices, and certificates of origin in advance, and if you receive notice of a customs investigation, we recommend that you receive expert advice and respond calmly.

In particular, since the results may vary depending on the interpretation of laws, the way of submitting documents, and the organization of facts in the investigation response process, it is important to receive assistance from a customs specialist attorney.

If the initial response is inadequate, it may rather lead to disadvantages, so it is desirable to respond quickly and accurately through professional help.