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Learn moreKorea: New guidance on improving data collection during customs audits
New administrative regulations aimed at improving data collection during customs audits
The Korea Customs Service (KCS) announced new administrative regulations—"Directive on Securing Taxation Data during Customs Audit”—aimed at improving data collection during customs audits.
The regulations include provisions relating to:
- Suspension or extension of customs audit
- Fines
- Non-issuance of amended value added tax (VAT) invoice
- Denial of transaction price
- Reporting, referral, and notification disposition
- Other sanctions
KPMG observation
Multinational enterprises (MNEs) are advised to proactively prepare necessary data through pre-risk assessment or utilize pre-cooperation programs such as the advanced customs valuation arrangement (ACVA) before a customs audit.
Read an April 2024 report prepared by the KPMG member firm in Korea
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