I'm looking to receive customs consultation, and I'd like to know about the customs objection system and the filing deadline before the consultation.

If you are considering customs consultation, it is important to first understand the customs objection system.

An objection is a procedure to directly request the head of the customs office to revoke or change a tax disposition that is judged to be illegal or unjust.

It is the first step that can be taken among customs-related administrative remedies, but you do not necessarily have to file an objection first.

That is, you can also file a request for examination with the Commissioner of the Korea Customs Service or the Chairman of the Board of Audit and Inspection, or file a request for examination with the Tax Tribunal, without filing an objection.

However, if you choose to file an objection, there are points to be aware of.

The objection must be filed within 90 days from the day you became aware of the disposition, that is, the day you received notification of the disposition.

In addition, you must submit a written document with specific grounds for objection, not just simple dissatisfaction.

If the deadline is exceeded, remedies for rights may become difficult, so it is good to carefully check your disposition date and reason before customs consultation.

Since accurate procedures or strategies may vary depending on individual cases, we recommend that you respond after receiving advice from an expert with deep understanding of customs law.