I am curious about the customs investigation procedure.

If you are facing a customs investigation, accurately understanding the procedures and responding to them is very important.

A customs investigation is not a simple administrative procedure but a process of reviewing the company's overall tax obligations, so you must approach it strategically from the initial response.

First, the customs office is required to deliver a 'customs investigation notice' at least 15 days before the start of the investigation.

If you have scheduling difficulties after receiving this notice, you may also apply for a postponement of the investigation or a change of location.

Once the investigation begins, the identity of the investigating official is verified first, and after listening to an explanation of the taxpayer's rights charter, you write a pledge of integrity together with the investigating official.

The investigation usually ends within the scheduled period, but may be extended in unavoidable cases, and after the investigation ends, consulting is provided to give guidance on the investigation results, related systems, and ways to encourage faithful reporting.

Afterwards, a customs investigation result notice is delivered, and if you object to the contents of the notice, you may file a request for pre-assessment review within 30 days.

If the taxation is finalized and a payment notice is sent, and if you have an objection to the contents of the notice, you may proceed with appeal procedures such as objection, request for examination, or request for adjudication within 90 days.

Since simple practical errors can also be interpreted as under-reporting or evasion in a customs investigation, it is desirable to receive legal assistance from the moment you first receive the notice.