CUSTOMS APPEAL & PROTEST CONSULTING SERVICE

What are
Customs
Appeals and
Protests?

When Customs collect the insufficient tax amount, the taxpayer is notified in advance, and if it is unjust, he/she can request
the justification of the taxation by filing a request for reinvestigation, evaluation, adjudication, or an administrative litigation.

Types of Customs Appeal and Protest

Pre-Taxation
Deliberation
When the head of Customs office intends to collect a shortage of customs duties, it shall notify the taxpayer in advance – called
pre-taxation notice. If the taxpayer finds the notice unjust, he can apply for Pre-Taxation Deliberation on such notice.
Request for
Reinvestigation
In case of an illegal or unjust disposition of the Customs, it is necessary to submit a reinvestigation request form within 90 days
from the receipt of disposition notice by the head of Customs or from the date a taxpayer was aware of such disposition.
the Customs then should make a decision within 30 days from the receipt of the protest.
Request for Evaluation In case of an illegal or unjust disposition of the Customs, it is necessary to submit an evaluation request form within 90 days
from the receipt of disposition notice by the head of KCS or from the date a taxpayer was aware of such disposition.
The head of KCS then should make a decision within 60 days from the receipt of the request.
Request for Adjudication In case of an illegal or unjust disposition of the Customs, it is necessary to submit an adjudication request form within 90 days
from the receipt of disposition notice by the head of National Tax Tribunal or from the date a taxpayer was aware of
such disposition The head of National Tax Tribunal then should make a decision within 90 days from the receipt of the request.
Administrative
Litigation
When protesting to Results from Evaluation request and Adjudication request, an administrative litigation can be filed
within 90 days from the receipt of such result notice.

Process of Customs Appeal and Protest