Expertise

Customs

overview

Shin & Kim’s dedicated Customs Practice provides legal advice on all aspects of tariff administration, and regularly represents importers and other interested parties on a broad spectrum of customs disputes. Our team has a wealth of experience in handling investigations regarding FTA’s rules of origin, as our professionals have handled some of the most important FTA rules of origin issues in Korea.

Key Services

The Practice provides advice with respect to the following:

  • Tariff Evaluation
  • Customs Classification
  • Country of Origin
  • Customs Investigations
  • FTA System Establishment
Experience
Tax Tribunal/Administrative Court Cases
  • An importer of cable television equipment in a successful administrative lawsuit seeking to cancel a tariff imposition on after-service fees
  • A beer importer in a successful administrative lawsuit seeking to cancel a tariff imposition on royalty payments
  • A manufacturer of TFT-LCD panels on customs investigation and successfully represented the manufacturer in a tax tribunal case seeking to cancel the tax levied on royalty payments regarding technology introduction
  • An oil company in a successful administrative lawsuit seek to cancel a tariff imposition on forfaiting fee
  • An importer of cable television equipment in a successful administrative lawsuit on customs classification regarding digital broadcast equipment
  • Importers of cable television equipment in a successful administrative lawsuit on customs classification regarding communication equipment
Customs Investigations
  • An importer of medical appliances against a foreign exchange investigation by the customs office on overseas royalty payments
  • A manufacturer and importer of outdoor apparels against a customs office investigation on transfer pricing regarding imports from overseas factories
  • An importer of functional foods against a customs office investigation on transfer pricing and support allowance
FTA Rules of Origin Investigations
  • An auto manufacturer in a KORUS FTA investigation on rules of origin
  • Various manufacturers in automobile, steel, tire, chemical, cosmetic, and electronics industries on the establishment of FTA country-of-origin systems