The Korea Customs Service (KCS) has announced an expansion of its tax filing assistance information program for importers, aiming to reduce errors in import declarations and support accurate tax reporting. Since 2019, KCS has provided periodic diagnostic information to importers, highlighting areas requiring attention in their tax filings. The assistance is delivered through the electronic customs clearance system UNI-PASS or via official notices, enabling companies to proactively identify and correct errors. This policy is part of the broader ‘Customs Safety Plan,’ which integrates preventive support activities to enhance business certainty and encourage voluntary compliance.
All importers in Korea are eligible to access their tailored tax filing assistance information by logging into UNI-PASS with their company ID and password. The information includes general company status, key points of caution such as customs value and HS classification, and updates on relevant legal changes or tax-saving tips. In cases where a company is identified as having a high risk of errors, customs authorities will provide individual notifications, requiring the company to review and report findings within 30 days, extendable to 90 days if more time is needed. Last year, 8,296 importers accessed this information, with 364 companies correcting tax errors totaling KRW 28.5 billion.
The expanded program for the first half of 2026 began on February 20 and continues KCS’s commitment to proactive error prevention. The number of companies utilizing the service and the total amount of corrections have increased significantly compared to previous years. The assistance covers a range of topics, including export/import status, tax reductions, overdue payments, customs value, HS classification, refund cautions, legal amendments, and practical tax-saving advice. Notable case studies include corrections in glass panel classification, omitted royalty payments for automotive parts, and VAT misapplication for processed dairy products.
Frequently asked questions include: How can companies access their tax filing assistance information? All importers can log into UNI-PASS (https://unipass.customs.go.kr) with their credentials to view their information and make corrections if necessary. What happens if a company receives an individual notification? The company must review and report the results to the customs office within 30 days, with possible extension to 90 days. The Korea Customs Service plans to further expand the program to prevent large-scale back tax assessments and support business stability.
Metaqsol opinion: The Korea Customs Service’s expansion of tax filing assistance is a practical and impactful policy for importers. By offering diagnostic information and targeted notifications, the program helps companies identify and correct errors before they result in large back tax assessments. The integration into the Customs Safety Plan strengthens preventive compliance and business certainty. The rising number of corrections and user engagement shows the policy’s effectiveness, and ongoing expansion will further support importers in maintaining accurate tax filings.