Meaning of the import (the Customs Law Article 2, Clause 1)
An import refers to the carried in foreign goods into Korea (Those which have gone through the bonded area refers to the carried in items from the bonded area) or those consumed or used in Korea including ones used or consumed within the means of transportation in Korea. According to Article 239 of the Customs Law, the goods which pertain to the consumption or the use that do not meet the criteria for import are exceptions.
Concept of import customs
The import customs refers to the series of process where the person who wants to import declare the goods to the customs collector, the customer collector checks whether the import declaration has been done in a legal and proper manner and accepts it and issue the import declaration certificate to the declarant for the imported goods to be released.
Flow Chart of the import customs procedure
Export customs procedure
Export customs procedure is the process where the goods to be exported are declared at the customs get the acceptance of the declaration and get loaded to the foreign trade ship.
Flow chart of the export customs
Flow of export customs
Source: Korea Customs Service