Korea Import Declaration: How Many Days After Bonded Entry?

Once goods for import are brought into a designated storage area or a bonded warehouse in Korea, the import declaration must be filed within 30 days of that entry date (Customs Act Article 241(3)). Miss it and, for goods and bonded areas designated by the Korea Customs Service, a surcharge of 0.5% to 2% of the customs value applies, capped at KRW 5 million. If you are in a hurry instead, a pre-arrival declaration can be filed from 5 days before the vessel arrives (1 day for aircraft).

Key takeaways

• File the import declaration within 30 days of the date the goods enter a designated storage area or bonded warehouse, or are stored at a non-bonded place (Customs Act Article 241(3)).
• Late filing carries a surcharge of 0.5%, 1%, 1.5% or 2% of the customs value depending on the delay, capped at KRW 5 million (Enforcement Decree Article 247). It only applies to goods designated by the Commissioner of the Korea Customs Service and to intensively managed items (Decree Article 248).
• As a rule, an import declaration can only be filed after the vessel or aircraft has arrived (Article 243(2)), but a pre-arrival declaration is possible from 5 days before arrival, or 1 day for aircraft (Decree Article 249).
• If a deadline falls on a Saturday, Sunday or public holiday, it moves to the next day (Customs Act Article 8(3)).

When does the 30-day import declaration deadline start?

The clock starts on the date the goods enter a designated storage area or bonded warehouse, or are stored at a non-bonded place, not on the vessel’s arrival date. The declaration is due within 30 days of that date.

Article 241(3) of the Customs Act sets this 30-day limit for anyone who brings goods for import or return into a designated storage area or bonded warehouse. The arrival date and the actual warehouse entry date can differ by several days, so check the entry date on the warehouse records rather than counting from arrival.

For when duty is actually paid while goods sit in a bonded warehouse, and how long they can stay there, see Bonded Warehouse Korea: When Do You Pay Duty?.

Can you file an import declaration before the goods arrive?

Yes. When fast clearance is needed, a pre-arrival import declaration can be filed from 5 days before the vessel arrives, or 1 day before for aircraft, and goods declared this way are treated as having arrived in Korea (Customs Act Article 244(1), Decree Article 249(1)).

The default is to file after arrival. Article 243(2) says an import declaration can only be made after the vessel or aircraft carrying the goods has arrived, and pre-arrival filing is the exception.

The following goods cannot be declared before arrival and must be declared after the vessel or aircraft reaches Korea (Decree Article 249(3)):

• goods to which a higher duty rate or a new import requirement applies, or is about to apply
• goods whose nature or quantity changes between the time of declaration and the time of arrival, as designated by the Commissioner

Filing early does not guarantee instant release. If customs selects the goods for inspection, they must be brought into a bonded area under the declaring customs office, and only goods not selected for inspection can have the declaration accepted before arrival (Article 244(2) to (4)).

How much is the surcharge for a late import declaration?

It ranges from 0.5% to 2% of the customs value depending on how late the filing is, and it cannot exceed KRW 5 million (Decree Article 247). It does not apply to every import: only goods designated by the Commissioner and intensively managed items are covered (Decree Article 248).

Filed within this period after the deadline	Surcharge (share of customs value)
Within 20 days	0.5%
Within 50 days	1%
Within 80 days	1.5%
Later	2%

The bonded areas covered are listed in Annex 1 of the Notice on Bonded Cargo Management. They include designated storage areas and bonded warehouses at the unloading points of Incheon and Gimhae airports, and container yards (CY) and container freight stations (CFS) at Busan and Incheon ports. Ask the warehouse operator or a licensed customs broker whether your cargo’s location is on that list.

Worked example

The figures below are an illustration only and assume the goods are in a bonded area covered by the surcharge.

• Goods with a customs value of KRW 100 million declared on day 35 after entry are 5 days past the 30-day deadline, so 0.5% applies and the surcharge is KRW 500,000.
• The same goods declared 60 days after the deadline fall in the 1.5% band, so the surcharge is KRW 1.5 million.
• For goods worth KRW 300 million, 2% would be KRW 6 million, but the cap brings it down to KRW 5 million.

For how the customs value itself is set, see Korea Import Customs Value: Is the Invoice Enough?.

What mistakes do importers make with the deadline?

The most common mistake is counting from the arrival date. The deadline runs from the entry or storage date, so confirm that date in the warehouse entry records first.

• confusing the arrival date with the bonded entry date
• not checking whether the cargo sits in a bonded area covered by the surcharge
• running past 30 days while supporting documents or HS classification are being corrected
• leaving the filing to the last day and relying on the weekend or holiday extension

If classification is unclear, sort it out before filing. See What Is an HS Code? How Exporters Look Up and Classify Goods.

FAQ

Does the import declaration deadline start from the arrival date?

No. It runs for 30 days from the date the goods enter a designated storage area or bonded warehouse, or are stored at a non-bonded place.

Do you always pay a surcharge after 30 days?

No. The surcharge only applies to bonded areas and goods designated by the Korea Customs Service and to intensively managed items. Check with the warehouse operator or a customs broker.

What is the maximum surcharge?

Up to 2% of the customs value, and never more than KRW 5 million.

What if the last day is a public holiday?

Under Customs Act Article 8(3), a deadline that falls on a Saturday, Sunday or public holiday moves to the next day. Filing with some margin is still safer, given system outages or document corrections.

When can a pre-arrival declaration be filed?

From 5 days before arrival for vessels and 1 day before for aircraft. Goods facing a scheduled duty increase, among others, must be declared after arrival.

Sources

• Customs Act Article 241, Article 243, Article 244, Article 8, Korea Customs Service CLIP (Korean)
• Enforcement Decree of the Customs Act Article 247, Article 248, Article 249, Korea Customs Service CLIP (Korean)
• Notice on Bonded Cargo Management, Annex 1 (bonded areas subject to the late-filing surcharge), National Law Information Center (Korean)